Article 144-44Reassessment and Determination Concerning Light Oil Delivery Tax
第百四十四条の四十四（軽油引取税に係る更正及び決定）
Where a remittance return under the provisions of Article 144-14, paragraph (2) or a return under the provisions of Article 144-18 (collectively referred to in this Section as a "return") is filed and the taxable volume or amount of tax pertaining to that remittance return or return differs from what the prefectural governor found by examination, the governor may reassess it.
道府県知事は、第百四十四条の十四第二項の規定による納入申告書又は第百四十四条の十八の規定による申告書（以下この節において「申告書」と総称する。）の提出があつた場合において、当該納入申告又は申告に係る課税標準量又は税額がその調査したところと異なるときは、これを更正することができる。
Where a special collection agent for the light oil delivery tax or a taxpayer has not filed a return, the prefectural governor may determine, by examination, the taxable volume and amount of tax that should be reported in a remittance return or return.
Where the prefectural governor discovers by examination that the taxable volume or amount of tax that was reassessed under the provisions of paragraph (1) or this paragraph or determined under the provisions of the preceding paragraph is excessive or insufficient, the governor may reassess it.
Where the prefectural governor has made a reassessment or determination under the provisions of the preceding three paragraphs, the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
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special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
taxable volumemachine translation
「課税標準量」
The quantity of light oil on which a special collector (特別徴収義務者) of light oil delivery tax (軽油引取税) must collect the tax in a month, which it states with the tax amount in its monthly remittance return (納入申告書).
Short name set inArticle 144-14, paragraph (2)· applies only in this section
taxpayermachine translation
「納税者」
A taxpayer who must file a return for and pay the light oil delivery tax (軽油引取税) under the proviso to Article 144-13.
Short name set inArticle 144-18, paragraph (1)· applies only in this section
returnmachine translation
「申告書」
From Article 144-44 to the end of the section on the light oil delivery tax (軽油引取税), the payment return (納入申告書) under Article 144-14, paragraph 2 and the return under Article 144-18, taken together.
Short name set inArticle 144-44, paragraph (1)· applies only in this section