# 地方税法 / Local Tax Act — 第百四十四条の二十一 (Article 144-21) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-21. 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: 第百四十四条の二十一 (Article 144-21)（軽油引取税に係る免税の手続） — address `art-144-21` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-21 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-21 - 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. --- ### 第百四十四条の二十一（軽油引取税に係る免税の手続） — Procedures for Tax Exemption in Connection with Light Oil Delivery Tax caption: machine translation, not official art-144-21 · https://japanlaw.org/en/local-tax-act/art-144-21 · https://japanlaw.org/l/325AC0000000226/art-144-21 **第一項** 第百四十四条の六に規定する用途に供するため、同条の規定によつてその引取りについて軽油引取税を課さないこととされる軽油（以下この節において「免税軽油」という。）の引取りを行おうとする同条に規定する者（以下この節において「免税軽油使用者」という。）は、政令で定めるところにより、免税軽油使用者の当該免税軽油の使用に係る事務所又は事業所所在地の道府県知事に、当該道府県知事から交付を受けた次項に規定する免税軽油使用者証を提示するとともに、免税軽油の数量、免税軽油の引取りを行おうとする販売業者の事務所又は事業所所在地及び氏名又は名称その他必要な事項を記載した申請書を提出して免税証（免税軽油の引取りであることを証する書面をいう。以下この節において同じ。）の交付を受け、その免税証を当該免税証の交付を行つた道府県に係る登録特別徴収義務者に提出しなければならない。ただし、免税軽油使用者は、特別の事情によりこれにより難い場合にあつては、政令で定めるところにより、その主たる事務所若しくは事業所所在地の道府県知事又は当該免税軽油の使用に係る事務所若しくは事業所を管理する事務所若しくは事業所所在地の道府県知事に、当該道府県知事から交付を受けた次項に規定する免税軽油使用者証を提示して免税証の交付を申請することができる。 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 A person prescribed in Article 144-6 (hereinafter in this Section referred to as a "tax-exempt light oil user") who intends to take delivery, for the use prescribed in that Article, of light oil on whose taking delivery light oil delivery tax is not to be imposed pursuant to the provisions of that Article (hereinafter in this Section referred to as "tax-exempt light oil") must, as provided by Cabinet Order, present to the prefectural governor of the prefecture where the office or place of business of the tax-exempt light oil user relating to the use of the tax-exempt light oil is located the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, submit a written application stating the quantity of tax-exempt light oil, the location and the name of the office or place of business of the seller from which the tax-exempt light oil is to be taken delivery, and other necessary matters, thereby receiving issuance of a tax exemption certificate (meaning a document proving that it is the taking delivery of tax-exempt light oil; the same applies hereinafter in this Section), and submit the tax exemption certificate to the registered special collection agent pertaining to the prefecture that issued the tax exemption certificate; provided, however, that where it is difficult to proceed in this manner owing to special circumstances, a tax-exempt light oil user may, as provided by Cabinet Order, present to the prefectural governor of the prefecture where its principal office or place of business is located, or to the prefectural governor of the prefecture where the office or place of business that manages the office or place of business relating to the use of the tax-exempt light oil is located, the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, and apply to that prefectural governor for issuance of a tax exemption certificate. machine translation, not official **第二項** 前項の規定により免税証の交付を受けようとする免税軽油使用者は、あらかじめ、政令で定めるところにより、免税証の交付を受けようとする道府県知事に申請書を提出して免税軽油使用者であることを証する書面（以下この節において「免税軽油使用者証」という。）の交付を受けておかなければならない。この場合において、免税軽油使用者のうち当該道府県知事の承認を受けた者にあつては、二人以上の者が代表者を定めて免税軽油使用者証の交付を受けることができる。 art-144-21/par-2 · https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 A tax-exempt light oil user who intends to be issued a tax exemption certificate under the provisions of the preceding paragraph must, in advance, as specified by Cabinet Order, submit a written application to the prefectural governor from whom the user intends to be issued the tax exemption certificate and be issued a document certifying that the person is a tax-exempt light oil user (hereinafter referred to in this Section as a "tax-exempt light oil user certificate"). In this case, among tax-exempt light oil users, those who have obtained the approval of that prefectural governor may have two or more persons designate a representative and be issued a tax-exempt light oil user certificate. machine translation, not official **第三項** 道府県知事は、前項の申請があつた場合において、免税軽油使用者が引取りを行おうとする免税軽油の用途が第百四十四条の六に規定する用途に該当しないときその他政令で定めるときを除き、免税軽油使用者証を交付しなければならない。 art-144-21/par-3 · https://japanlaw.org/en/local-tax-act/art-144-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-3 In the case where an application under the preceding paragraph is made, the prefectural governor must issue a tax-exempt light oil user certificate, except where the purpose of the tax-exempt light oil that the tax-exempt light oil user intends to take delivery of does not fall under the purposes prescribed in Article 144-6, or in other cases specified by Cabinet Order. machine translation, not official **第四項** 免税軽油使用者証の交付を受けた者（第二項後段の規定により二人以上の者が代表者を定めて免税軽油使用者証の交付を受けた場合にあつては、そのいずれかの者）が地方税に関する法令の規定に違反したときその他軽油引取税の取締り又は保全上特に必要があると認めるときは、当該免税軽油使用者証を交付した道府県知事は、当該免税軽油使用者証及び当該免税軽油使用者証の提示を受けて交付した免税証の返納を命ずることができる。 art-144-21/par-4 · https://japanlaw.org/en/local-tax-act/art-144-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-4 If a person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of paragraph (2), any one of them) violates the provisions of laws and regulations concerning local taxes, or if it is found to be particularly necessary for the control or preservation of the light oil delivery tax, the prefectural governor who issued that tax-exempt light oil user certificate may order the return of that tax-exempt light oil user certificate and of the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate. machine translation, not official **第五項** 前各項に定めるもののほか、免税軽油使用者証の申請の手続、免税軽油使用者証の有効期間その他免税軽油使用者証に関し必要な事項は、政令で定める。 art-144-21/par-5 · https://japanlaw.org/en/local-tax-act/art-144-21/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-5 In addition to what is provided for in the preceding paragraphs, procedures for applying for a tax-exempt light oil user certificate, the validity period of a tax-exempt light oil user certificate, and other necessary matters concerning tax-exempt light oil user certificates are specified by Cabinet Order. machine translation, not official **第六項** 道府県知事は、第一項の申請があつた場合において、免税軽油使用者が引取りを行おうとする軽油の数量がその用途及び使用期間に照らし適当でないと認めるときその他政令で定めるときを除き、免税証を交付しなければならない。免税証には、免税軽油の数量、有効期間並びに免税軽油使用者が申請書に記載した販売業者の事務所又は事業所所在地及び氏名又は名称を記載するものとし、その様式は、総務省令で定める。 art-144-21/par-6 · https://japanlaw.org/en/local-tax-act/art-144-21/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-6 In the case where an application under paragraph (1) is made, the prefectural governor must issue a tax exemption certificate, except where the governor finds that the quantity of light oil that the tax-exempt light oil user intends to take delivery of is not appropriate in light of its purpose of use and period of use, or in other cases specified by Cabinet Order. A tax exemption certificate is to state the quantity of tax-exempt light oil, the validity period, and the location of the office or place of business and the name of the seller that the tax-exempt light oil user stated in the written application, and its form is specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第七項** 免税軽油の引取りは、免税証に記載された販売業者から行うものとする。ただし、免税軽油使用者が当該販売業者の事務所又は事業所所在地以外の地において軽油の引取りを行う必要が生じたことその他やむを得ない理由がある場合においては、免税軽油使用者は、引取りを行う販売業者の事務所又は事業所所在の道府県の条例で定めるところにより、他の販売業者から免税軽油の引取りを行うことができる。 art-144-21/par-7 · https://japanlaw.org/en/local-tax-act/art-144-21/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-7 Delivery of tax-exempt light oil is to be taken from the seller stated in the tax exemption certificate. However, if a tax-exempt light oil user comes to need to take delivery of light oil at a place other than the location of the office or place of business of that seller, or there is any other unavoidable reason, the tax-exempt light oil user may take delivery of tax-exempt light oil from another seller, as provided by the Prefectural Ordinance of the prefecture in which the office or place of business of the seller from which delivery is to be taken is located. machine translation, not official **第八項** 免税軽油使用者が免税証を当該免税証の交付を行つた道府県に係る免税取扱特別徴収義務者（第一項の規定により免税証を提出すべき登録特別徴収義務者をいう。以下この節において同じ。）である者以外の軽油の販売業者に提出して、免税軽油の引取りを求めた場合においては、当該販売業者は、当該免税軽油使用者に代わつて、当該免税証を当該免税証の交付を行つた道府県に係る免税取扱特別徴収義務者である販売業者に提出して免税軽油の引取りを行うものとする。 art-144-21/par-8 · https://japanlaw.org/en/local-tax-act/art-144-21/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-8 In the case where a tax-exempt light oil user submits a tax exemption certificate to a seller of light oil other than a person who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate (meaning a registered special collection agent to which a tax exemption certificate is to be submitted under the provisions of paragraph (1); the same applies hereafter in this Section) and requests delivery of tax-exempt light oil, that seller is to, on behalf of the tax-exempt light oil user, submit the tax exemption certificate to a seller who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate and take delivery of the tax-exempt light oil. machine translation, not official **第九項** 道府県知事は、第一項ただし書の規定による申請に基づき、免税軽油使用者が当該道府県以外の道府県に事務所又は事業所が所在する販売業者から免税軽油の引取りを行うための免税証を交付したときは、遅滞なく、政令で定めるところにより、当該免税証に記載された数量その他必要な事項を当該販売業者に係る当該事務所又は事業所所在地の道府県知事に通知しなければならない。 art-144-21/par-9 · https://japanlaw.org/en/local-tax-act/art-144-21/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-9 When, based on an application under the proviso to paragraph (1), the prefectural governor has issued a tax exemption certificate for a tax-exempt light oil user to take delivery of tax-exempt light oil from a seller whose office or place of business is located in a prefecture other than that prefecture, the governor must without delay, as specified by Cabinet Order, notify the prefectural governor of the prefecture in which that office or place of business of that seller is located of the quantity stated in that tax exemption certificate and other necessary matters. machine translation, not official --- ## Cites - art-144-21/par-1: 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-144-21/par-1: 次項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - art-144-21/par-2: 前項 → 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-144-21/par-3: 前項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - art-144-21/par-3: 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-144-21/par-4: 第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - art-144-21/par-5: 前各項 → 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-144-21/par-5: 前各項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - art-144-21/par-5: 前各項 → 地方税法 第百四十四条の二十一第三項 (Article 144-21, paragraph (3)), art-144-21/par-3 — https://japanlaw.org/en/local-tax-act/art-144-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-3 - art-144-21/par-5: 前各項 → 地方税法 第百四十四条の二十一第四項 (Article 144-21, paragraph (4)), art-144-21/par-4 — https://japanlaw.org/en/local-tax-act/art-144-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-4 - art-144-21/par-6: 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-144-21/par-8: 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-144-21/par-9: 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 ## Cited by 25 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の三第一項（軽油引取税のみなす課税） — https://japanlaw.org/en/local-tax-act/art-144-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1 - 地方税法 第百四十四条の三第三項（軽油引取税のみなす課税） — https://japanlaw.org/en/local-tax-act/art-144-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-3 - 地方税法 第百四十四条の六第一項 — https://japanlaw.org/en/local-tax-act/art-144-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-6/par-1 - 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 第百四十四条の十八第一項第六号（軽油引取税の申告納付の手続） — 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 - 地方税法 第百四十四条の二十一第一項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1 - 地方税法 第百四十四条の二十一第二項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-2 - 地方税法 第百四十四条の二十一第三項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-3 - 地方税法 第百四十四条の二十一第四項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-4 - 地方税法 第百四十四条の二十一第五項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-5 - 地方税法 第百四十四条の二十一第六項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-6 - 地方税法 第百四十四条の二十一第八項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-8 - 地方税法 第百四十四条の二十一第九項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-9 - 地方税法 第百四十四条の二十七第一項（免税軽油の引取り等に係る報告義務） — https://japanlaw.org/en/local-tax-act/art-144-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-27/par-1 - 地方税法 附則第十二条の二の七第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-1 - 地方税法 附則第十二条の二の七第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2 - 地方税法 附則第十二条の二の七第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-3 - 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 - 地方税法 附則第十二条の二の八第三項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-3 - 地方税法 附則第六条第十四項（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-14 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-14 - 地方税法 附則第六条第十五項（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-15 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-15 - 地方税法 附則第六条第十六項（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-16 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-16 - 地方税法 附則第八条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-2 - 地方税法 附則第八条第三項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/par-3 - 地方税法 附則第八条第四項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-8/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-091, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-091, 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