# 地方税法 / Local Tax Act — 第百四十四条の三十一 (Article 144-31)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-31. 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: 第百四十四条の三十一 (Article 144-31)（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — address `art-144-31`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-31
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-31
- 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.

---

### 第百四十四条の三十一（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — Measures Where Light Oil Is Returned or Is Put to a Tax-Exempt Use After Delivery Is Taken
<sup>caption: machine translation, not official</sup>
<sup>art-144-31 · https://japanlaw.org/en/local-tax-act/art-144-31 · https://japanlaw.org/l/325AC0000000226/art-144-31</sup>

    **第一項**  軽油引取税の特別徴収義務者から軽油引取税が課される軽油の引取りが行われた後販売契約の解除により、その引取りに係る軽油の全部又は一部を当該特別徴収義務者に返還した場合において、その引取りに係る軽油の軽油引取税額がまだ納入されていないときは、当該軽油の引取りは行われなかつたものとみなし、既に軽油引取税額の全部又は一部が納入されているときは、道府県知事は、当該納入に係る軽油引取税額のうち当該返還された軽油に対応する部分の税額及びこれに係る地方団体の徴収金を、当該特別徴収義務者の申請により、還付するものとする。この場合においては、当該特別徴収義務者は、その返還があつたこと及びその数量を証するに足りる書類を道府県知事に提出しなければならない。
    <sup>art-144-31/par-1 · https://japanlaw.org/en/local-tax-act/art-144-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-1</sup>
    If, after delivery of light oil subject to the light oil delivery tax has been taken from a special collection agent for the light oil delivery tax, all or part of the light oil subject to that taking of delivery is returned to that special collection agent by cancellation of the sales contract, then where the light oil delivery tax amount on the light oil subject to that taking of delivery has not yet been remitted, the taking of delivery of that light oil is deemed not to have taken place, and where all or part of the light oil delivery tax amount has already been remitted, the prefectural governor is to refund, upon application by that special collection agent, the portion of the tax amount of the light oil delivery tax remitted that corresponds to the light oil so returned, together with the local government levies relating thereto. In this case, the special collection agent must submit to the prefectural governor documents sufficient to prove that the return took place and its quantity.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、当該軽油の引取りを行つた者が既に当該引取りに係る軽油の代金及び軽油引取税額を支払つているときは、その者は、当該返還した軽油に対応する代金及び軽油引取税額に相当する額について当該特別徴収義務者に対して求償権を有する。
    <sup>art-144-31/par-2 · https://japanlaw.org/en/local-tax-act/art-144-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-2</sup>
    In the case referred to in the preceding paragraph, if the person who took delivery of the light oil has already paid the price of the light oil subject to that taking of delivery and the light oil delivery tax amount, that person has a right to reimbursement against that special collection agent for the amount equivalent to the price and the light oil delivery tax amount corresponding to the light oil so returned.
    <sup>machine translation, not official</sup>

    **第三項**  軽油の引取りを行つた者が前項の求償権に基づいて訴えを提起した場合においては、道府県の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
    <sup>art-144-31/par-3 · https://japanlaw.org/en/local-tax-act/art-144-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-3</sup>
    If a person who has taken delivery of light oil files a lawsuit based on the right to reimbursement under the preceding paragraph, prefectural tax collection officials must provide evidence and other necessary assistance, except in matters concerning official secrets.
    <sup>machine translation, not official</sup>

    **第四項**  第百四十四条の六に規定する者が、免税証の交付を受けた後当該免税証に記載された数量を超える数量の軽油を同条に規定する用途に供する必要が生じたため、当該免税証を交付した道府県に係る免税取扱特別徴収義務者から免税軽油以外の軽油の引取りを行つてこれを同条に規定する用途に供した場合において、その事実及び数量を当該免税証を交付した道府県知事に証明してその承認を得たときは、当該道府県知事は、政令で定めるところにより、当該免税取扱特別徴収義務者の申請により、当該軽油に係る軽油引取税額がまだ納入されていない場合にあつてはその納入を免除し、既に軽油引取税の全部又は一部が納入されている場合にあつては当該納入に係る軽油引取税額のうち当該使用に係る軽油に対応する部分の税額及びこれに係る地方団体の徴収金を当該免税取扱特別徴収義務者に還付するものとする。
    <sup>art-144-31/par-4 · https://japanlaw.org/en/local-tax-act/art-144-31/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-4</sup>
    If a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and proves that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtains the governor's approval, that prefectural governor is to, as provided by Cabinet Order and upon application by that special collection agent handling tax exemption, exempt the special collection agent handling tax exemption from remitting the light oil delivery tax amount on that light oil in the case where it has not yet been remitted, and in the case where all or part of the light oil delivery tax has already been remitted, refund to that special collection agent handling tax exemption the portion of the light oil delivery tax amount so remitted that corresponds to the light oil so used, together with the local government levies relating thereto.
    <sup>machine translation, not official</sup>

    **第五項**  第百四十四条の六に規定する者が、免税証の交付を受けた後当該免税証に記載された数量を超える数量の軽油を同条に規定する用途に供する必要が生じたため、当該免税証を交付した道府県に係る免税取扱特別徴収義務者以外の販売業者から免税軽油以外の軽油の引取りを行つてこれを同条に規定する用途に供したことについてその事実及び数量を当該免税証を交付した道府県知事に証明してその承認を得た場合において、その旨を当該販売業者を通じて当該販売業者に当該軽油の引渡しを行つた当該道府県に係る免税取扱特別徴収義務者に申し出たときも、前項と同様とする。
    <sup>art-144-31/par-5 · https://japanlaw.org/en/local-tax-act/art-144-31/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-5</sup>
    The same as under the preceding paragraph applies where a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from a seller other than the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and has proved that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtained the governor's approval, and has reported that fact, through that seller, to the special collection agent handling tax exemption relating to that prefecture who delivered that light oil to that seller.
    <sup>machine translation, not official</sup>

    **第六項**  第二項及び第三項の規定は、前二項の場合について準用する。
    <sup>art-144-31/par-6 · https://japanlaw.org/en/local-tax-act/art-144-31/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-6</sup>
    The provisions of paragraphs (2) and (3) apply mutatis mutandis to the cases referred to in the preceding two paragraphs.
    <sup>machine translation, not official</sup>

    **第七項**  第一項、第四項又は第五項の規定によつて軽油引取税及びこれに係る地方団体の徴収金を還付する場合においては、特別徴収義務者の還付の申請があつた日から起算して十日を経過した日を第十七条の四第一項各号に掲げる日とみなして、同項の規定を適用する。
    <sup>art-144-31/par-7 · https://japanlaw.org/en/local-tax-act/art-144-31/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-7</sup>
    When the light oil delivery tax and the local government levies relating thereto are refunded under the provisions of paragraph (1), (4) or (5), Article 17-4, paragraph (1) applies by deeming the day on which 10 days have elapsed, counting from the date of the special collection agent's application for the refund, to be the date set forth in the items of that paragraph.
    <sup>machine translation, not official</sup>

    **第八項**  第二項の規定の適用に関し必要な事項は、総務省令で定める。
    <sup>art-144-31/par-8 · https://japanlaw.org/en/local-tax-act/art-144-31/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-8</sup>
    Matters necessary for the application of the provisions of paragraph (2) are specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-31/par-2: 前項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/en/local-tax-act/art-144-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-1
- art-144-31/par-3: 前項 → 地方税法 第百四十四条の三十一第二項 (Article 144-31, paragraph (2)), art-144-31/par-2 — https://japanlaw.org/en/local-tax-act/art-144-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-2
- art-144-31/par-4: 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-144-31/par-5: 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-144-31/par-5: 前項 → 地方税法 第百四十四条の三十一第四項 (Article 144-31, paragraph (4)), art-144-31/par-4 — https://japanlaw.org/en/local-tax-act/art-144-31/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-4
- art-144-31/par-6: 第二項 → 地方税法 第百四十四条の三十一第二項 (Article 144-31, paragraph (2)), art-144-31/par-2 — https://japanlaw.org/en/local-tax-act/art-144-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-2
- art-144-31/par-6: 第三項 → 地方税法 第百四十四条の三十一第三項 (Article 144-31, paragraph (3)), art-144-31/par-3 — https://japanlaw.org/en/local-tax-act/art-144-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-3
- art-144-31/par-6: 前二項 → 地方税法 第百四十四条の三十一第四項 (Article 144-31, paragraph (4)), art-144-31/par-4 — https://japanlaw.org/en/local-tax-act/art-144-31/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-4
- art-144-31/par-6: 前二項 → 地方税法 第百四十四条の三十一第五項 (Article 144-31, paragraph (5)), art-144-31/par-5 — https://japanlaw.org/en/local-tax-act/art-144-31/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-5
- art-144-31/par-7: 第一項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/en/local-tax-act/art-144-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-1
- art-144-31/par-7: 第四項 → 地方税法 第百四十四条の三十一第四項 (Article 144-31, paragraph (4)), art-144-31/par-4 — https://japanlaw.org/en/local-tax-act/art-144-31/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-4
- art-144-31/par-7: 第五項 → 地方税法 第百四十四条の三十一第五項 (Article 144-31, paragraph (5)), art-144-31/par-5 — https://japanlaw.org/en/local-tax-act/art-144-31/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-5
- art-144-31/par-7: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1
- art-144-31/par-8: 第二項 → 地方税法 第百四十四条の三十一第二項 (Article 144-31, paragraph (2)), art-144-31/par-2 — https://japanlaw.org/en/local-tax-act/art-144-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-2

## Cited by

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

- 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 第百四十四条の三十一第二項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-2
- 地方税法 第百四十四条の三十一第三項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-3
- 地方税法 第百四十四条の三十一第五項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-5
- 地方税法 第百四十四条の三十一第六項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-6
- 地方税法 第百四十四条の三十一第七項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-7
- 地方税法 第百四十四条の三十一第八項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-8
- 地方税法 第百四十四条の四十一第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-3
- 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

---

## 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-20261027T202151-116, 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-20261027T202151-116, 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