第百四十四条の三十四(事業の開廃等の届出)
Article 144-34Notification of Commencement and Discontinuation of Business, etc.
A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. (meaning a person whose business is the manufacture or importation of light oil, other than a primary distributor; the same applies hereafter in this Section) must, when intending to commence business, notify that fact, for each such office or place of business, to the prefectural governor of the location of the principal office or place of business (in the case of a primary distributor, to the Minister for Internal Affairs and Communications via that prefectural governor). The same applies when intending to discontinue or suspend that business.
元売業者、特約業者、石油製品販売業者及び軽油製造業者等(軽油の製造又は輸入をすることを業とする者で元売業者以外のものをいう。以下この節において同じ。)は、事業を開始しようとするときは、その旨を、当該事務所又は事業所ごとに、主たる事務所又は事業所所在地の道府県知事に(元売業者にあつては、当該道府県知事を経由して総務大臣に)届け出なければならない。その事業を廃止し、又は休止しようとするときも、同様とする。
When a primary distributor or light oil manufacturer, etc. has concluded with a contracted dealer, petroleum product seller or light oil manufacturer, etc. a sales contract for the continuous supply of light oil, the parties must notify that fact to the prefectural governor of the location of the principal office or place of business (in the case of a primary distributor, to the Minister for Internal Affairs and Communications via that prefectural governor). The same applies when the sales contract has ended.
A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. must, if a change occurs in the matters notified under the provisions of the preceding two paragraphs, notify that fact without delay to the Minister for Internal Affairs and Communications or the prefectural governor in accordance with those paragraphs.
The prefectural governor who has received a notification under the provisions of the preceding three paragraphs is to promptly notify the governors of the relevant prefectures of the matters pertaining to that notification.
前三項の規定により届出を受けた道府県知事は、当該届出に係る事項を、速やかに関係道府県知事に通知するものとする。
In addition to what is provided for in the preceding paragraphs, necessary matters concerning notifications and notices under these provisions are specified by Order of the Ministry of Internal Affairs and Communications.
前各項に定めるもののほか、これらの規定の届出及び通知に関し必要な事項は、総務省令で定める。
略称規定第百四十四条の二第四項・この節の中だけ
軽油引取税は、前三項に規定する場合のほか、特約業者又は元売業者以外の石油製品の販売業者(以下この節において「石油製品販売業者」という。)が…
わかりやすく言うと
特約業者や元売業者ではない、石油製品の販売業者のことです。