# 地方税法 / Local Tax Act — 第百四十四条の二十九 (Article 144-29)

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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: 第百四十四条の二十九 (Article 144-29)（軽油引取税の徴収猶予） — address `art-144-29`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-29
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-29
- 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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### 第百四十四条の二十九（軽油引取税の徴収猶予） — Deferral of Collection of Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-29 · https://japanlaw.org/en/local-tax-act/art-144-29 · https://japanlaw.org/l/325AC0000000226/art-144-29</sup>

    **第一項**  道府県知事は、軽油引取税の特別徴収義務者が軽油の代金及び軽油引取税の全部又は一部を第百四十四条の十四第二項の納期限までに受け取ることができなかつたことにより、その納入すべき軽油引取税に係る地方団体の徴収金の全部又は一部を納入することができないと認める場合には、当該特別徴収義務者の申請により、その納入することができないと認められる金額を限度として、二月以内の期間を限つてその徴収を猶予するものとする。この場合において、道府県知事は、政令で定める要件に該当して担保を徴する必要がないと認めるときを除き、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより、徴しなければならない。
    <sup>art-144-29/par-1 · https://japanlaw.org/en/local-tax-act/art-144-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-1</sup>
    Where the prefectural governor finds that a special collection agent for the light oil delivery tax is unable to pay all or part of the local government levies pertaining to the light oil delivery tax that it is to pay, because it was unable to receive all or part of the price of the light oil and the light oil delivery tax by the due date for payment under Article 144-14, paragraph (2), the governor is to grant deferral of collection thereof, at the application of that special collection agent, for a period not exceeding two months, up to the amount found to be unable to be paid. In this case, the prefectural governor must, as specified by Cabinet Order, take security in an amount equivalent to the amount subject to the deferral, of a kind listed in the items of Article 16, paragraph (1), except where the governor finds that the requirements specified by Cabinet Order are met and that there is no need to take security.
    <sup>machine translation, not official</sup>

    **第二項**  第十五条の二の二、第十五条の二の三及び第十五条の三並びに第十六条の二第一項から第三項までの規定は前項の規定による徴収猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
    <sup>art-144-29/par-2 · https://japanlaw.org/en/local-tax-act/art-144-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-2</sup>
    The provisions of Article 15-2-2, Article 15-2-3 and Article 15-3, and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under the preceding paragraph, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、第一項の規定によつて徴収猶予をした場合においては、その徴収猶予をした税額に係る延滞金額のうち当該徴収猶予をした期間に対応する部分の金額を免除するものとする。
    <sup>art-144-29/par-3 · https://japanlaw.org/en/local-tax-act/art-144-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-3</sup>
    When the prefectural governor has granted deferral of collection under the provisions of paragraph (1), the governor is to exempt the portion of the amount of delinquency charge pertaining to the amount of tax for which collection was deferred that corresponds to the period of the deferral of collection.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-29/par-1: 第百四十四条の十四第二項 → 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-144-29/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-144-29/par-2: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2
- art-144-29/par-2: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3
- art-144-29/par-2: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3
- art-144-29/par-2: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1
- art-144-29/par-2: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2
- art-144-29/par-2: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3
- art-144-29/par-2: 前項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/en/local-tax-act/art-144-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-1
- art-144-29/par-2: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- art-144-29/par-2: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-16/par-2
- art-144-29/par-2: 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-144-29/par-2: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4
- art-144-29/par-2: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- art-144-29/par-2: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- art-144-29/par-3: 第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/en/local-tax-act/art-144-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-1

## Cited by

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

- 地方税法 第百四十四条の二十九第二項（軽油引取税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-144-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-2
- 地方税法 第百四十四条の二十九第三項（軽油引取税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-144-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-3
- 地方税法 第百四十四条の三十第一項（軽油引取税の徴収不能額等の還付又は納入義務の免除） — https://japanlaw.org/en/local-tax-act/art-144-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-30/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 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-20261027T214204-092, 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