# 地方税法 / Local Tax Act — 第百四十四条の二十 (Article 144-20)

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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: 第百四十四条の二十 (Article 144-20)（軽油引取税の保全担保） — address `art-144-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-20
- 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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### 第百四十四条の二十（軽油引取税の保全担保） — Security for Preservation in Connection with Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-20 · https://japanlaw.org/en/local-tax-act/art-144-20 · https://japanlaw.org/l/325AC0000000226/art-144-20</sup>

    **第一項**  道府県知事は、軽油引取税に係る地方団体の徴収金の保全のため必要があると認めるときは、政令で定めるところにより、軽油引取税に係る地方団体の徴収金の担保として、軽油引取税の特別徴収義務者又は納税者に対し、金額及び期間を指定して、第十六条第一項各号に掲げる担保又は金銭の提供を命ずることができる。
    <sup>art-144-20/par-1 · https://japanlaw.org/en/local-tax-act/art-144-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-20/par-1</sup>
    Where the prefectural governor finds it necessary for the preservation of local government levies pertaining to light oil delivery tax, the governor may, as provided by Cabinet Order, order a special collection agent for light oil delivery tax or a taxpayer, as security for the local government levies pertaining to light oil delivery tax, specifying the amount and period, to provide the security or money listed in the items of Article 16, paragraph (1).
    <sup>machine translation, not official</sup>

    **第二項**  第十六条第三項及び第十六条の五の規定は、前項の規定による担保について準用する。
    <sup>art-144-20/par-2 · https://japanlaw.org/en/local-tax-act/art-144-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-20/par-2</sup>
    The provisions of Article 16, paragraph (3) and Article 16-5 apply mutatis mutandis to security under the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-20/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1
- art-144-20/par-2: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-144-20/par-2: 第十六条の五 → 地方税法 第十六条の五 (Article 16-5), art-16-5 — https://japanlaw.org/en/local-tax-act/art-16-5 · https://japanlaw.org/l/325AC0000000226/art-16-5
- art-144-20/par-2: 前項 → 地方税法 第百四十四条の二十第一項 (Article 144-20, paragraph (1)), art-144-20/par-1 — https://japanlaw.org/en/local-tax-act/art-144-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-20/par-1

## Cited by

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

- 地方税法 第百四十四条の二十第二項（軽油引取税の保全担保） — https://japanlaw.org/en/local-tax-act/art-144-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-20/par-2
- 地方税法 附則第六条第十三項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-13

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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-20261027T214204-090, 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