# 地方税法 / Local Tax Act — 第百四十四条の十八 (Article 144-18)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-18. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第百四十四条の十八 (Article 144-18)（軽油引取税の申告納付の手続） — address `art-144-18`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-18
- 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.

---

### 第百四十四条の十八（軽油引取税の申告納付の手続） — Procedures for Filing and Payment of Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-18 · https://japanlaw.org/en/local-tax-act/art-144-18 · https://japanlaw.org/l/325AC0000000226/art-144-18</sup>

    **第一項**  第百四十四条の十三ただし書の規定によつて軽油引取税を申告納付すべき納税者（以下この節において「納税者」という。）は、次に定めるところによつて申告した税額をそれぞれ道府県に納付しなければならない。
    <sup>art-144-18/par-1 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1</sup>
    A taxpayer who is to file and pay light oil delivery tax pursuant to the proviso to Article 144-13 (hereinafter in this Section referred to as the "taxpayer") must pay to the prefecture the amount of tax filed in accordance with the following:
    <sup>machine translation, not official</sup>

      **一**  第百四十四条の二第三項に該当する特約業者又は元売業者にあつては、毎月末日までに、前月の初日から末日までの間における当該販売に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該特約業者又は元売業者の事業所所在地の道府県知事に提出すること。
      <sup>art-144-18/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-1</sup>
      in the case of a contracted dealer or primary distributor falling under Article 144-2, paragraph (3), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the sale during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the place of business of that contracted dealer or primary distributor is located;
      <sup>machine translation, not official</sup>

      **二**  第百四十四条の二第四項に該当する石油製品販売業者にあつては、毎月末日までに、前月の初日から末日までの間における当該販売に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該石油製品販売業者の事業所所在地の道府県知事に提出すること。
      <sup>art-144-18/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-2</sup>
      in the case of a petroleum product seller falling under Article 144-2, paragraph (4), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the sale during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the place of business of that petroleum product seller is located;
      <sup>machine translation, not official</sup>

      **三**  第百四十四条の二第五項に該当する自動車の保有者にあつては、毎月末日までに、前月の初日から末日までの間における当該消費に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該消費に係る自動車の主たる定置場所在地の道府県知事に提出すること。
      <sup>art-144-18/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-3</sup>
      in the case of a motor vehicle holder falling under Article 144-2, paragraph (5), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the principal place where the motor vehicle pertaining to the consumption is kept is located;
      <sup>machine translation, not official</sup>

      **四**  第百四十四条の二第六項に該当する者にあつては、その者に係る特別徴収の義務が消滅した日の属する月の翌月の末日までに、その所有に係る軽油に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書をその者の事務所又は事業所で当該軽油を直接管理するものの所在地の道府県知事に提出すること。
      <sup>art-144-18/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-4</sup>
      in the case of a person falling under Article 144-2, paragraph (6), to submit, by the last day of the month following the month in which falls the day on which the special collection obligation pertaining to the person was extinguished, a return stating the taxable volume of the light oil delivery tax pertaining to the light oil owned by the person, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the person that directly manages the light oil is located;
      <sup>machine translation, not official</sup>

      **五**  第百四十四条の三第一項第一号、第二号又は第五号に掲げる者にあつては、毎月末日までに、前月の初日から末日までの間における当該消費又は譲渡に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該納税者の当該消費又は譲渡について直接関係を有する事務所又は事業所所在地の道府県知事に提出すること。
      <sup>art-144-18/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-5</sup>
      in the case of a person listed in Article 144-3, paragraph (1), item (i), (ii) or (v), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption or transfer during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the taxpayer that has a direct relationship with the consumption or transfer is located;
      <sup>machine translation, not official</sup>

      **六**  第百四十四条の三第一項第三号又は第四号に掲げる者にあつては、当該消費又は譲渡をした日から三十日以内に当該消費又は譲渡に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県知事に提出すること。
      <sup>art-144-18/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-6</sup>
      in the case of a person listed in Article 144-3, paragraph (1), item (iii) or (iv), to submit, within 30 days from the date of the consumption or transfer, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption or transfer, the amount of tax, and other necessary matters, to the prefectural governor who issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for the light oil;
      <sup>machine translation, not official</sup>

      **七**  第百四十四条の三第一項第六号に掲げる者にあつては、当該軽油の輸入の時までに、当該輸入に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該納税者の当該輸入について直接関係を有する事務所又は事業所所在地の道府県知事に提出すること。
      <sup>art-144-18/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-144-18/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1/item-7</sup>
      in the case of a person listed in Article 144-3, paragraph (1), item (vi), to submit, by the time of the import of the light oil, a return stating the taxable volume of the light oil delivery tax pertaining to the import, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the taxpayer that has a direct relationship with the import is located.
      <sup>machine translation, not official</sup>

    **第二項**  前項各号に規定する申告書の様式は、総務省令で定める。
    <sup>art-144-18/par-2 · https://japanlaw.org/en/local-tax-act/art-144-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-2</sup>
    The form of the return prescribed in each item of the preceding paragraph is specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-18/par-1: 第百四十四条の十三 → 地方税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/en/local-tax-act/art-144-13 · https://japanlaw.org/l/325AC0000000226/art-144-13
- art-144-18/par-1/item-1: 第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/en/local-tax-act/art-144-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-3
- art-144-18/par-1/item-2: 第百四十四条の二第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/en/local-tax-act/art-144-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-4
- art-144-18/par-1/item-3: 第百四十四条の二第五項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/en/local-tax-act/art-144-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-5
- art-144-18/par-1/item-4: 第百四十四条の二第六項 → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/en/local-tax-act/art-144-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-6
- art-144-18/par-1/item-5: 第百四十四条の三第一項第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-1
- art-144-18/par-1/item-5: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-2
- art-144-18/par-1/item-5: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-5
- art-144-18/par-1/item-6: 第百四十四条の三第一項第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3
- art-144-18/par-1/item-6: 第四号 → 地方税法 第百四十四条の三第一項第四号 (Article 144-3, paragraph (1), item (iv)), art-144-3/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-4
- art-144-18/par-1/item-6: 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-144-18/par-1/item-7: 第百四十四条の三第一項第六号 → 地方税法 第百四十四条の三第一項第六号 (Article 144-3, paragraph (1), item (vi)), art-144-3/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-6
- art-144-18/par-2: 前項 → 地方税法 第百四十四条の十八第一項 (Article 144-18, paragraph (1)), art-144-18/par-1 — https://japanlaw.org/en/local-tax-act/art-144-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1

## Cited by

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

- 地方税法 第百四十四条の二第六項（軽油引取税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-144-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-6
- 地方税法 第百四十四条の十八第二項（軽油引取税の申告納付の手続） — https://japanlaw.org/en/local-tax-act/art-144-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-2
- 地方税法 第百四十四条の十九第一項（軽油引取税に係る故意不申告の罪） — https://japanlaw.org/en/local-tax-act/art-144-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-19/par-1
- 地方税法 第百四十四条の四十一第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-2
- 地方税法 第百四十四条の四十一第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-5
- 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

---

## 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-20261027T214204-090, 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