Notwithstanding the provisions of paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of the content of the results of past examinations of the primary distributor, etc. that is the subject of an examination, information on the content of the business it conducts, or other information held by the Minister, that there is a risk of facilitating illegal or improper acts, making it difficult to ascertain accurate facts, or otherwise impeding the proper conduct of examinations concerning the light oil delivery tax, the notification under the provisions of that paragraph is not required.

①Where, as a result of an on-site examination concerning the light oil delivery tax, it is not found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to notify in writing the primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, it is not found that the designation as a primary distributor can be revoked under that paragraph, and where it is found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to notify in writing the person other than a primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, the person is found to fall under the requirements prescribed in that paragraph.

②Where, as a result of an examination concerning the light oil delivery tax, it is found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to explain to that primary distributor that, as of that time, it is found that the designation as a primary distributor can be revoked under that paragraph, and the reasons therefor, and where it is not found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to explain to that person other than a primary distributor that, as of that time, the person is not found to fall under the requirements prescribed in that paragraph, and the reasons therefor.

③Where a primary distributor, etc. with respect to which questioning, inspection, etc. were conducted by means of an on-site examination has a tax representative, and the primary distributor, etc. consents, the notification or explanation under the provisions of paragraph (1) or the preceding paragraph may be given to that tax representative under those provisions in lieu of the notification or explanation to the primary distributor, etc.

In addition to what is provided for in Article 144-38 through the preceding Article, necessary matters concerning the conduct of examinations concerning the light oil delivery tax by officials of the Ministry of Internal Affairs and Communications are specified by Cabinet Order.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.

A prefecture must maintain close contact and cooperate with other prefectures with respect to the control or preservation of the light oil delivery tax.

①If a person fails to remit all or part of the remittance pertaining to the light oil delivery tax that is to be collected and remitted under the provisions of Article 144-14, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

②If a person evades all or part of the light oil delivery tax to be paid under the provisions of Article 144-18 by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

③If a person receives a refund under the provisions of Article 144-30, paragraph (1) or Article 144-31, paragraph (1), (4) or (5) by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

④Where the amount not remitted under paragraph (1), the amount of tax evaded under paragraph (2) or the amount refunded under the preceding paragraph exceeds 10,000,000 yen, the amount of the fine under the relevant paragraph may, depending on the circumstances, notwithstanding the provisions of the relevant paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount not remitted, the amount of tax evaded or the amount refunded.

⑤In addition to the case prescribed in paragraph (2), if a person evades all or part of the light oil delivery tax to be paid under the provisions of Article 144-18 by failing to file the return under the items of paragraph (1) of that Article by the deadline for filing the return prescribed in those items, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.

⑥If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.

⑦Where 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 paragraphs (1) through (3) or paragraph (5) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that juridical person or individual.

⑧In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraphs (1) through (3) or paragraph (5), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.

The prefectural governor may reduce or exempt the light oil delivery tax, as provided by the Prefectural Ordinance of that prefecture, only for a taxpayer found to need a reduction or exemption of the light oil delivery tax in the case of a natural disaster or other special circumstances.

Where the prefectural governor requests the government, with respect to the assessment and collection of the light oil delivery tax, to be allowed to inspect or make a record of returns submitted to the government by persons liable for tax on customs duties or on internal consumption taxes on foreign goods (meaning foreign goods prescribed in Article 2, paragraph (1), item (iii) of the Customs Act) (meaning internal consumption taxes prescribed in Article 2, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods), documents relating to reassessments or determinations made by the government, and other books and documents that can serve as reference, the government is to allow the prefectural governor or an official designated by the governor to inspect or make a record of the relevant books and documents.

①Where 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.

②Where 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.

③Where 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.

④Where 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.

①Where a reassessment or determination under the provisions of paragraphs (1) through (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall of the remittance or tax by reassessment or the amount of remittance or amount of tax by determination; the same applies hereinafter in this Section), the prefectural tax collection official must collect it, with the day on which 15 days have elapsed from the day of the notice under paragraph (4) of that Article as the due date for payment.

②In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral) until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 144-14, paragraph (2) or Article 144-18 (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Section) until the date of remittance or payment must be added to it and collected.

③Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax having been subject to a reassessment under the provisions of paragraph (1) of the preceding Article or a determination under the provisions of paragraph (2) of that Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.