Where a special collection agent or taxpayer for the light oil delivery tax fails to pay in full the local government levies pertaining to the light oil delivery tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the shortfall amount; the same applies hereinafter in this Section), the prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection or in the case of collection under the provisions of Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)).
軽油引取税の特別徴収義務者又は納税者が納期限（更正又は決定があつた場合においては、不足金額の納期限をいう。以下この節において同じ。）までに軽油引取税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の規定により徴収する場合においては、この限りでない。
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
特別の事情がある道府県においては、当該道府県の条例で前項に規定する期間と異なる期間を定めることができる。
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
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
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
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
shortfall amountmachine translation
「不足金額」
The shortfall found on a reassessment (更正) in the money to be paid in (納入金) — in Articles 144-45 and 733-17, in that money or in tax — or the amount fixed by a determination (決定).
Defined inArticle 144-45, paragraph (1)· applies only in this section
due datemachine translation
「納期限」
For the light oil delivery tax (軽油引取税), the due date for paying it in, which, where a reassessment (更正) or determination (決定) has been made, means the due date for the shortfall.
Defined inArticle 144-49, paragraph (1)· applies only in this section
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.