With respect to light oil manufactured in violation of Article 144-32, paragraph (1), item (i) or (ii) without obtaining the approval of the prefectural governor, if a person bearing the obligation to pay the light oil delivery tax under Article 144-2, paragraph (4) or paragraph (1), item (v) of the preceding Article (hereinafter in this Article referred to as the "person liable for tax") cannot be identified or the whereabouts of that person are unknown, a person who manufactured that light oil or a person who owns the facilities or equipment used for the manufacture of that light oil, being a person specified by Cabinet Order, is jointly and severally liable with that person liable for tax to pay the local government levies relating to that light oil delivery tax.
第百四十四条の三十二第一項第一号又は第二号の規定に違反して道府県知事の承認を受けないで製造された軽油について、第百四十四条の二第四項又は前条第一項第五号の規定により軽油引取税を納付する義務を負う者（以下この条において「納税義務者」という。）が特定できないとき又はその所在が明らかでないときは、当該軽油の製造を行つた者又は当該軽油の製造の用に供した施設若しくは設備を所有する者で政令で定めるものは、当該納税義務者と連帯して当該軽油引取税に係る地方団体の徴収金を納付する義務を負う。
In the case referred to in the preceding paragraph, where the person liable for tax cannot be identified, or where the whereabouts of the person liable for tax are unknown and the place of business of that person liable for tax prescribed in Article 144-2, paragraph (4) or the office or place of business that has a direct relationship to the consumption or transfer of light oil prescribed in paragraph (1), item (v) of the preceding Article (hereinafter in this paragraph referred to as the "office or place of business") is unknown, then for the purpose of applying this Section, the place where the manufacture of that light oil took place is deemed to be the office or place of business.
前項の場合において、納税義務者が特定できないとき、又は納税義務者の所在が明らかでないときであつて当該納税義務者の第百四十四条の二第四項に規定する事業所若しくは前条第一項第五号に規定する軽油の消費若しくは譲渡について直接関係を有する事務所若しくは事業所（以下この項において「事業所等」という。）が明らかでないときは、この節の適用については、当該軽油の製造が行われた場所を事業所等とみなす。
Read this with the articles around it
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
person liable for taxmachine translation
「納税義務者」
A person liable under Article 144-2, paragraph 4 or Article 144-3, paragraph 1, item 5 to pay light oil delivery tax (軽油引取税) on light oil made without the governor's approval, in breach of Article 144-32, paragraph 1, item 1 or 2.
Short name set inArticle 144-4, paragraph (1)· applies only in this article
office or place of businessmachine translation
「事業所等」
For the light oil delivery tax (軽油引取税), the taxpayer's place of business referred to in Article 144-2, paragraph 4, or the office or place of business directly connected with the consumption or transfer of light oil referred to in Article 144-3, paragraph 1, item 5.
Short name set inArticle 144-4, paragraph (2)· applies only in this paragraph