# 地方税法 / Local Tax Act — 第百四十四条の十九 (Article 144-19)

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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: 第百四十四条の十九 (Article 144-19)（軽油引取税に係る故意不申告の罪） — address `art-144-19`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-19
- 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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### 第百四十四条の十九（軽油引取税に係る故意不申告の罪） — Offense of Intentional Failure to File in Connection with Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-19 · https://japanlaw.org/en/local-tax-act/art-144-19 · https://japanlaw.org/l/325AC0000000226/art-144-19</sup>

    **第一項**  正当な理由がなくて前条第一項各号の規定による申告書を当該各号に規定する申告書の提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
    <sup>art-144-19/par-1 · https://japanlaw.org/en/local-tax-act/art-144-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-19/par-1</sup>
    If a person, without justifiable grounds, fails to submit a return under each item of paragraph (1) of the preceding Article by the deadline for filing of the return prescribed in the relevant item, 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; provided, however, that the punishment may be waived depending on the circumstances.
    <sup>machine translation, not official</sup>

    **第二項**  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又は財産に関して前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、同項の罰金刑を科する。
    <sup>art-144-19/par-2 · https://japanlaw.org/en/local-tax-act/art-144-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-19/par-2</sup>
    If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-19/par-1: 前条第一項 → 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
- art-144-19/par-2: 前項 → 地方税法 第百四十四条の十九第一項 (Article 144-19, paragraph (1)), art-144-19/par-1 — https://japanlaw.org/en/local-tax-act/art-144-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-19/par-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第百四十四条の十九第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-19/par-2

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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-20261027T214204-041, 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