Article 144-27Reporting Obligations Relating to Taking Delivery of Tax-Exempt Light Oil, etc.
第百四十四条の二十七（免税軽油の引取り等に係る報告義務）
A person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of Article 144-21, paragraph (2), each of those persons; the same applies hereafter in this paragraph and the following paragraph) must, by the last day of each month (if a different deadline for filing is prescribed pursuant to the following paragraph, by that deadline), submit to the prefectural governor who issued that tax-exempt light oil user certificate a report stating the facts concerning the taking delivery of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate (meaning tax-exempt light oil of which delivery was taken by means of a tax exemption certificate issued upon presentation of a tax-exempt light oil user certificate; the same applies hereafter in this paragraph and the following paragraph) carried out during the period from the first day to the last day of the preceding month and the quantity thereof (or, if there are no such facts, a statement to that effect), the location of the office or place of business and the name of the seller that delivered that reportable tax-exempt light oil, matters concerning the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate and submitted to that seller, and the facts concerning the use of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate carried out during the period from the first day to the last day of the preceding month and the quantity thereof (or, if there are no such facts, a statement to that effect), and other matters specified by Order of the Ministry of Internal Affairs and Communications; provided, however, that this does not apply if, throughout the period from the first day to the last day of the preceding month, the person who was issued that tax-exempt light oil user certificate neither held a tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate nor possessed reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate.
免税軽油使用者証の交付を受けた者（第百四十四条の二十一第二項後段の規定により二人以上の者が代表者を定めて免税軽油使用者証の交付を受けた場合にあつては、それぞれの者。以下この項及び次項において同じ。）は、毎月末日までに（次項の規定により異なる提出期限が定められている場合には、当該期限までに）、前月の初日から末日までの間に行つた当該免税軽油使用者証に係る報告対象免税軽油（免税軽油使用者証を提示して交付を受けた免税証により引取りを行つた免税軽油をいう。以下この項及び次項において同じ。）の引取りに関する事実及びその数量（その事実がない場合には、その旨）、当該報告対象免税軽油の引渡しを行つた販売業者の事務所又は事業所所在地及び氏名又は名称、当該販売業者に提出した当該免税軽油使用者証を提示して交付を受けた免税証に関する事項並びに前月の初日から末日までの間に行つた当該免税軽油使用者証に係る報告対象免税軽油の使用に関する事実及びその数量（その事実がない場合には、その旨）その他の総務省令で定める事項を記載した報告書を、当該免税軽油使用者証を交付した道府県知事に提出しなければならない。ただし、前月の初日から末日までの間を通じて、当該免税軽油使用者証の交付を受けた者が当該免税軽油使用者証を提示して交付を受けた免税証を有せず、かつ、当該免税軽油使用者証に係る報告対象免税軽油を保有していない場合は、この限りでない。
A prefecture may, with respect to a person who has been issued a tax-exempt light oil user certificate and who is found to have special circumstances, such as the quantity of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate of which delivery is to be taken being small, provide by a Prefectural Ordinance of that prefecture a deadline for submitting the report under the preceding paragraph that is different from the deadline prescribed in that paragraph.
In addition to what is provided for in the preceding two paragraphs, necessary matters concerning reports under the provisions of paragraph (1) are specified by Order of the Ministry of Internal Affairs and Communications.
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tax exemption certificatemachine translation
「免税証」
A document certifying that light oil being taken delivery of is tax-exempt light oil (免税軽油), which the prefectural governor issues on application to a tax-exempt light oil user (免税軽油使用者), who hands it to a registered special collector (登録特別徴収義務者) of light oil delivery tax (軽油引取税).
Defined inArticle 144-21, paragraph (1)· applies only in this section
tax-exempt light oilmachine translation
「免税軽油」
Light oil on whose delivery light oil delivery tax (軽油引取税) is not levied under Article 144-6 because it is taken for a use set in that Article, as this Section uses the term.
Short name set inArticle 144-21, paragraph (1)· applies only in this section
tax-exempt light oil user certificatemachine translation
「免税軽油使用者証」
A document certifying that a person is a tax-exempt light oil user (免税軽油使用者), which the user must obtain from the prefectural governor before applying for a tax exemption certificate (免税証); with the governor's approval, two or more users may obtain one through a representative.
Short name set inArticle 144-21, paragraph (2)· applies only in this section
reportable tax-exempt light oilmachine translation
「報告対象免税軽油」
Tax-exempt light oil (免税軽油) taken delivery of with exemption certificates (免税証) issued on presenting a tax-exempt light oil user certificate (免税軽油使用者証), whose deliveries and use the certificate holder must report each month to the prefectural governor who issued the certificate.
Defined inArticle 144-27, paragraph (1)· applies only in this paragraph and in Article 144-27, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.