Article 144-26Offenses Relating to Transfer of Tax-Exempt Light Oil Without the Approval of the Prefectural Governor
第百四十四条の二十六（道府県知事の承認を受けないでする免税軽油の譲渡に関する罪）
If a person transfers tax-exempt light oil without obtaining the approval of the prefectural governor in violation of the provisions of Article 144-3, paragraph (3), the person who committed the violation is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
第百四十四条の三第三項の規定に違反して道府県知事の承認を受けないで免税軽油の譲渡を行つたときは、その違反行為をした者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
The same applies as in the preceding paragraph where a person has received tax-exempt light oil by transfer in violation of the provisions of Article 144-3, paragraph (4).
第百四十四条の三第四項の規定に違反して免税軽油を譲り受けたときも、前項と同様とする。
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding two paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that juridical person or individual.
法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前二項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
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tax-exempt light oilmachine translation
「免税軽油」
Light oil on whose delivery light oil delivery tax (軽油引取税) is not levied under Article 144-6 because it is taken for a use set in that Article, as this Section uses the term.
Short name set inArticle 144-21, paragraph (1)· applies only in this section
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.