Article 144-15Registration, etc. as a Special Collection Agent for Light Oil Delivery Tax
第百四十四条の十五（軽油引取税の特別徴収義務者としての登録等）
A special collection agent for light oil delivery tax must apply, as provided by the Prefectural Ordinance of the prefecture concerned, for registration as a special collection agent to the prefectural governor of the prefecture where its office or place of business is located and to the prefectural governor of the prefecture of the place of delivery of the light oil pertaining to taking delivery from that special collection agent.
軽油引取税の特別徴収義務者は、その事務所又は事業所所在地の道府県知事及び当該特別徴収義務者からの引取りに係る軽油の納入地の道府県知事に、当該道府県の条例で定めるところにより、特別徴収義務者としての登録を申請しなければならない。
When the prefectural governor has accepted an application for registration under the preceding paragraph, the governor must register the special collection agent as a registered special collection agent pertaining to that prefecture and notify the special collection agent to that effect.
The prefectural governor is, as provided by Prefectural Ordinance, to delete the registration of a registered special collection agent pertaining to that prefecture (meaning a special collection agent registered under the preceding paragraph; the same applies hereinafter in this Section) and notify the person pertaining to the deletion to that effect, when an application for deletion of the registration referred to in that paragraph has been made by that registered special collection agent or in other cases specified by Prefectural Ordinance.
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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
registered special collection agentmachine translation
「登録特別徴収義務者」
In the section on the light oil delivery tax (軽油引取税), a special collection agent (特別徴収義務者) registered with the prefecture under Article 144-15, paragraph 2; the prefectural governor deletes the registration on its application or in other cases the prefecture's by-law (条例) sets, and notifies it.
Defined inArticle 144-15, paragraph (3)· 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.