# 地方税法 / Local Tax Act — 第百四十四条の十四 (Article 144-14)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百四十四条の十四 (Article 144-14)（軽油引取税の特別徴収の手続） — address `art-144-14`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-14
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-14
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第百四十四条の十四（軽油引取税の特別徴収の手続） — Procedures for Special Collection of Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-14 · https://japanlaw.org/en/local-tax-act/art-144-14 · https://japanlaw.org/l/325AC0000000226/art-144-14</sup>

    **第一項**  軽油引取税を特別徴収によつて徴収しようとする場合においては、元売業者又は特約業者その他徴収の便宜を有する者を当該道府県の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
    <sup>art-144-14/par-1 · https://japanlaw.org/en/local-tax-act/art-144-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-1</sup>
    In the case where light oil delivery tax is to be collected by special collection, a primary distributor, a contracted dealer, or another person in a convenient position to collect the tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and be made to collect it.
    <sup>machine translation, not official</sup>

    **第二項**  軽油引取税の特別徴収義務者は、毎月末日までに、総務省令で定める様式によつて、前月の初日から末日までの間において徴収すべき軽油引取税に係る課税標準たる数量（以下この節において「課税標準量」という。）及び税額並びに第百四十四条の五又は第百四十四条の六の規定によつて軽油引取税を課さないこととされる引取りに係る軽油の数量その他必要な事項を記載した納入申告書を、当該特別徴収義務者からの引取りに係る軽油の納入地所在の道府県ごとにその道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。
    <sup>art-144-14/par-2 · https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2</sup>
    A special collection agent for light oil delivery tax is under an obligation to submit, by the last day of each month, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the quantity serving as the tax base for the light oil delivery tax to be collected during the period from the first day to the last day of the preceding month (hereinafter in this Section referred to as the "taxable volume") and the amount of tax, and the quantity of light oil pertaining to taking delivery on which light oil delivery tax is not to be imposed pursuant to the provisions of Article 144-5 or Article 144-6, and other necessary matters, to the prefectural governor of each prefecture in which the place of delivery of the light oil pertaining to taking delivery from that special collection agent is located, and to remit the remittance to that prefecture.
    <sup>machine translation, not official</sup>

    **第三項**  前項の課税標準量は、当該引取りに係る軽油の数量から引取りの際減少すべき軽油の数量として政令で定める数量を控除した数量とする。
    <sup>art-144-14/par-3 · https://japanlaw.org/en/local-tax-act/art-144-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-3</sup>
    The taxable volume referred to in the preceding paragraph is the quantity obtained by deducting, from the quantity of light oil pertaining to the taking delivery, the quantity specified by Cabinet Order as the quantity of light oil that is to decrease at the time of taking delivery.
    <sup>machine translation, not official</sup>

    **第四項**  第二項の場合において、第百四十四条の五又は第百四十四条の六の規定によつて軽油引取税を課さないこととされる引取りに係る軽油の数量については、総務省令で定めるところにより、次条第三項に規定する登録特別徴収義務者は、当該登録に係る道府県知事が交付した第百四十四条の二十一第一項に規定する免税証その他当該数量を証するに足りる書面を添付して、当該道府県知事の承認を受けなければならない。
    <sup>art-144-14/par-4 · https://japanlaw.org/en/local-tax-act/art-144-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-4</sup>
    In the case referred to in paragraph (2), with regard to the quantity of light oil pertaining to taking delivery on which light oil delivery tax is not to be imposed pursuant to the provisions of Article 144-5 or Article 144-6, a registered special collection agent prescribed in paragraph (3) of the following Article must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain the approval of the prefectural governor pertaining to that registration, attaching the tax exemption certificate prescribed in Article 144-21, paragraph (1) that was issued by that prefectural governor, or another document sufficient to prove that quantity.
    <sup>machine translation, not official</sup>

    **第五項**  次条第三項に規定する登録特別徴収義務者は、第二項の期間について当該登録に係る道府県に納入すべき軽油引取税額がない場合においても、同項及び前項の規定に準じて納入申告書を提出しなければならない。
    <sup>art-144-14/par-5 · https://japanlaw.org/en/local-tax-act/art-144-14/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-5</sup>
    A registered special collection agent prescribed in paragraph (3) of the following Article must submit a remittance return in accordance with the provisions of paragraph (2) and the preceding paragraph even where there is no amount of light oil delivery tax to be remitted to the prefecture pertaining to that registration for the period referred to in paragraph (2).
    <sup>machine translation, not official</sup>

    **第六項**  第二項の規定によつて納入した納入金のうち、軽油引取税の納税者が軽油引取税の特別徴収義務者に支払わなかつた税金に相当する部分については、当該特別徴収義務者は、当該納税者に対して求償権を有する。
    <sup>art-144-14/par-6 · https://japanlaw.org/en/local-tax-act/art-144-14/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-6</sup>
    With regard to the portion of the remittance remitted pursuant to the provisions of paragraph (2) that corresponds to the tax not paid to the special collection agent for light oil delivery tax by the taxpayer of light oil delivery tax, that special collection agent has a right to reimbursement against that taxpayer.
    <sup>machine translation, not official</sup>

    **第七項**  軽油引取税の特別徴収義務者が前項の求償権に基づいて訴えを提起した場合においては、道府県の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
    <sup>art-144-14/par-7 · https://japanlaw.org/en/local-tax-act/art-144-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-7</sup>
    Where a special collection agent for light oil delivery tax has brought an action on the basis of the right to reimbursement referred to in the preceding paragraph, the prefectural tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.
    <sup>machine translation, not official</sup>

    **第八項**  軽油引取税の特別徴収義務者が元売業者又は特約業者の指定を取り消された場合には、道府県の条例で定めるところにより、その取消しの日に特別徴収義務者でなくなるものとする。
    <sup>art-144-14/par-8 · https://japanlaw.org/en/local-tax-act/art-144-14/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-8</sup>
    Where a special collection agent for light oil delivery tax has had its designation as a primary distributor or contracted dealer revoked, the agent is to cease to be a special collection agent on the date of the revocation, as provided by Prefectural Ordinance.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-14/par-2: 第百四十四条の五 → 地方税法 第百四十四条の五 (Article 144-5), art-144-5 — https://japanlaw.org/en/local-tax-act/art-144-5 · https://japanlaw.org/l/325AC0000000226/art-144-5
- art-144-14/par-2: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/en/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- art-144-14/par-3: 前項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2
- art-144-14/par-4: 第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2
- art-144-14/par-4: 第百四十四条の五 → 地方税法 第百四十四条の五 (Article 144-5), art-144-5 — https://japanlaw.org/en/local-tax-act/art-144-5 · https://japanlaw.org/l/325AC0000000226/art-144-5
- art-144-14/par-4: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/en/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6
- art-144-14/par-4: 次条第三項 → 地方税法 第百四十四条の十五第三項 (Article 144-15, paragraph (3)), art-144-15/par-3 — https://japanlaw.org/en/local-tax-act/art-144-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-3
- art-144-14/par-4: 第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1
- art-144-14/par-5: 次条第三項 → 地方税法 第百四十四条の十五第三項 (Article 144-15, paragraph (3)), art-144-15/par-3 — https://japanlaw.org/en/local-tax-act/art-144-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-3
- art-144-14/par-5: 第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2
- art-144-14/par-5: 前項 → 地方税法 第百四十四条の十四第四項 (Article 144-14, paragraph (4)), art-144-14/par-4 — https://japanlaw.org/en/local-tax-act/art-144-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-4
- art-144-14/par-6: 第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2
- art-144-14/par-7: 前項 → 地方税法 第百四十四条の十四第六項 (Article 144-14, paragraph (6)), art-144-14/par-6 — https://japanlaw.org/en/local-tax-act/art-144-14/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-6

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 地方税法 第百四十四条の二第一項（軽油引取税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1
- 地方税法 第百四十四条の五第一項（軽油引取税の課税免除） — https://japanlaw.org/en/local-tax-act/art-144-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-5/par-1
- 地方税法 第百四十四条の十四第三項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-3
- 地方税法 第百四十四条の十四第四項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-4
- 地方税法 第百四十四条の十四第五項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-5
- 地方税法 第百四十四条の十四第六項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-6
- 地方税法 第百四十四条の十四第七項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-7
- 地方税法 第百四十四条の二十九第一項（軽油引取税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-144-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-1
- 地方税法 第百四十四条の四十一第一項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-1
- 地方税法 第百四十四条の四十四第一項（軽油引取税に係る更正及び決定） — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- 地方税法 第百四十四条の四十五第二項（軽油引取税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-144-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-2
- 地方税法 第百四十四条の四十六第一項（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金） — https://japanlaw.org/en/local-tax-act/art-144-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-1
- 地方税法 第百四十四条の四十六第二項（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金） — https://japanlaw.org/en/local-tax-act/art-144-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-2
- 地方税法 附則第十二条の二の七第四項（軽油引取税の課税免除の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-4

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-089, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-090, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27