# 地方税法 / Local Tax Act — 第百四十四条の三十三 (Article 144-33)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-33. 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: 第百四十四条の三十三 (Article 144-33)（製造等の承認を受ける義務等に関する罪） — address `art-144-33`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-33
- 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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### 第百四十四条の三十三（製造等の承認を受ける義務等に関する罪） — Offenses Concerning the Obligation to Obtain Approval for Manufacture, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-144-33 · https://japanlaw.org/en/local-tax-act/art-144-33 · https://japanlaw.org/l/325AC0000000226/art-144-33</sup>

    **第一項**  前条第一項の規定に違反して道府県知事の承認を受けないで同項第一号若しくは第二号の行為を行つたとき、又は偽りその他不正の手段により同項の承認を受け同項第一号若しくは第二号の行為を行つたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-33/par-1 · https://japanlaw.org/en/local-tax-act/art-144-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-1</sup>
    If a person, in violation of paragraph (1) of the preceding Article, has performed an act set forth in item (i) or (ii) of that paragraph without obtaining the approval of the prefectural governor, or, having obtained the approval under that paragraph by deception or other wrongful means, has performed an act set forth in item (i) or (ii) of that paragraph, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第二項**  情を知つて、前項の罪に当たる行為に要する資金、土地、建物、艦船、車両、設備、機械、器具、原材料又は薬品を提供し、又は運搬したときは、その違反行為をした者は、七年以下の拘禁刑若しくは七百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-33/par-2 · https://japanlaw.org/en/local-tax-act/art-144-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-2</sup>
    A person who, knowingly, provides or transports funds, land, buildings, ships, vehicles, equipment, machinery, instruments, raw materials or chemicals necessary for an act constituting an offense under the preceding paragraph is to be punished, as the person who committed the violation, by imprisonment for not more than seven years or a fine of not more than 7,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の犯罪に係る炭化水素油について、情を知つてこれを運搬し、保管し、有償若しくは無償で取得し、又は処分の媒介若しくはあつせんをしたときは、その違反行為をした者は、三年以下の拘禁刑若しくは三百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-33/par-3 · https://japanlaw.org/en/local-tax-act/art-144-33/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-3</sup>
    If a person, knowingly, transports, stores, acquires for value or free of charge, or brokers or mediates the disposal of hydrocarbon oil pertaining to an offense under paragraph (1), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 3,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第四項**  前条第一項の規定に違反して道府県知事の承認を受けないで同項第三号若しくは第四号の行為を行つたとき、又は偽りその他不正の手段により同項の承認を受けたときは、その違反行為をした者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
    <sup>art-144-33/par-4 · https://japanlaw.org/en/local-tax-act/art-144-33/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-4</sup>
    If a person, in violation of the provisions of paragraph (1) of the preceding Article, performs an act referred to in item (iii) or (iv) of that paragraph without obtaining the approval of the prefectural governor, or obtains the approval referred to in that paragraph by deception or other wrongful means, the person who committed the violation is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
    <sup>machine translation, not official</sup>

    **第五項**  次の各号のいずれかに該当する場合には、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。
    <sup>art-144-33/par-5 · https://japanlaw.org/en/local-tax-act/art-144-33/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-5</sup>
    In a case that falls under any of the following items, 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:
    <sup>machine translation, not official</sup>

      **一**  前条第三項の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したとき。
      <sup>art-144-33/par-5/item-1 · https://japanlaw.org/en/local-tax-act/art-144-33/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-5/item-1</sup>
      In the case where the person, in violation of the provisions of paragraph (3) of the preceding Article, fails to keep books, fails to make entries in the books or makes false entries in them, or conceals the books;
      <sup>machine translation, not official</sup>

      **二**  前条第五項から第八項までの規定に違反したとき。
      <sup>art-144-33/par-5/item-2 · https://japanlaw.org/en/local-tax-act/art-144-33/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-5/item-2</sup>
      In the case where the person violates the provisions of paragraphs (5) through (8) of the preceding Article.
      <sup>machine translation, not official</sup>

    **第六項**  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に関して前各項の違反行為をした場合には、その行為者を罰するほか、その法人に対して次の各号に掲げる違反行為の区分に応じ当該各号に定める罰金刑を、その人に対して当該各項の罰金刑を科する。
    <sup>art-144-33/par-6 · https://japanlaw.org/en/local-tax-act/art-144-33/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6</sup>
    Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine specified in each of the following items for the category of violation set forth in that item is to be imposed on that juridical person, and the fine prescribed in the relevant paragraph is to be imposed on that individual:
    <sup>machine translation, not official</sup>

      **一**  第一項の違反行為　三億円以下の罰金刑
      <sup>art-144-33/par-6/item-1 · https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-1</sup>
      A violation referred to in paragraph (1): a fine of not more than 300,000,000 yen;
      <sup>machine translation, not official</sup>

      **二**  第二項の違反行為　二億円以下の罰金刑
      <sup>art-144-33/par-6/item-2 · https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-2</sup>
      A violation referred to in paragraph (2): a fine of not more than 200,000,000 yen;
      <sup>machine translation, not official</sup>

      **三**  第三項の違反行為　一億円以下の罰金刑
      <sup>art-144-33/par-6/item-3 · https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-3</sup>
      A violation referred to in paragraph (3): a fine of not more than 100,000,000 yen;
      <sup>machine translation, not official</sup>

      **四**  前二項の違反行為　当該各項の罰金刑
      <sup>art-144-33/par-6/item-4 · https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-4</sup>
      A violation referred to in the preceding two paragraphs: the fine prescribed in the relevant paragraph.
      <sup>machine translation, not official</sup>

    **第七項**  前項の規定により第一項又は第二項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
    <sup>art-144-33/par-7 · https://japanlaw.org/en/local-tax-act/art-144-33/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-7</sup>
    In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-33/par-1: 前条第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1
- art-144-33/par-1: 同項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-1
- art-144-33/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-2
- art-144-33/par-2: 前項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/en/local-tax-act/art-144-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-1
- art-144-33/par-3: 第一項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/en/local-tax-act/art-144-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-1
- art-144-33/par-4: 前条第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1
- art-144-33/par-4: 同項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-3
- art-144-33/par-4: 第四号 → 地方税法 第百四十四条の三十二第一項第四号 (Article 144-32, paragraph (1), item (iv)), art-144-32/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-4
- art-144-33/par-5/item-1: 前条第三項 → 地方税法 第百四十四条の三十二第三項 (Article 144-32, paragraph (3)), art-144-32/par-3 — https://japanlaw.org/en/local-tax-act/art-144-32/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-3
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第五項 (Article 144-32, paragraph (5)), art-144-32/par-5 — https://japanlaw.org/en/local-tax-act/art-144-32/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-5
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/en/local-tax-act/art-144-32/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-6
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第七項 (Article 144-32, paragraph (7)), art-144-32/par-7 — https://japanlaw.org/en/local-tax-act/art-144-32/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-7
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第八項 (Article 144-32, paragraph (8)), art-144-32/par-8 — https://japanlaw.org/en/local-tax-act/art-144-32/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-8
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/en/local-tax-act/art-144-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-1
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第二項 (Article 144-33, paragraph (2)), art-144-33/par-2 — https://japanlaw.org/en/local-tax-act/art-144-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-2
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第三項 (Article 144-33, paragraph (3)), art-144-33/par-3 — https://japanlaw.org/en/local-tax-act/art-144-33/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-3
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第四項 (Article 144-33, paragraph (4)), art-144-33/par-4 — https://japanlaw.org/en/local-tax-act/art-144-33/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-4
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第五項 (Article 144-33, paragraph (5)), art-144-33/par-5 — https://japanlaw.org/en/local-tax-act/art-144-33/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-5
- art-144-33/par-6/item-1: 第一項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/en/local-tax-act/art-144-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-1
- art-144-33/par-6/item-2: 第二項 → 地方税法 第百四十四条の三十三第二項 (Article 144-33, paragraph (2)), art-144-33/par-2 — https://japanlaw.org/en/local-tax-act/art-144-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-2
- art-144-33/par-6/item-3: 第三項 → 地方税法 第百四十四条の三十三第三項 (Article 144-33, paragraph (3)), art-144-33/par-3 — https://japanlaw.org/en/local-tax-act/art-144-33/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-3
- art-144-33/par-6/item-4: 前二項 → 地方税法 第百四十四条の三十三第四項 (Article 144-33, paragraph (4)), art-144-33/par-4 — https://japanlaw.org/en/local-tax-act/art-144-33/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-4
- art-144-33/par-6/item-4: 前二項 → 地方税法 第百四十四条の三十三第五項 (Article 144-33, paragraph (5)), art-144-33/par-5 — https://japanlaw.org/en/local-tax-act/art-144-33/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-5
- art-144-33/par-7: 前項 → 地方税法 第百四十四条の三十三第六項 (Article 144-33, paragraph (6)), art-144-33/par-6 — https://japanlaw.org/en/local-tax-act/art-144-33/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6
- art-144-33/par-7: 第一項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/en/local-tax-act/art-144-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-1
- art-144-33/par-7: 第二項 → 地方税法 第百四十四条の三十三第二項 (Article 144-33, paragraph (2)), art-144-33/par-2 — https://japanlaw.org/en/local-tax-act/art-144-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-2

## Cited by

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

- 地方税法 第百四十四条の三十三第二項（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-2
- 地方税法 第百四十四条の三十三第三項（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-3
- 地方税法 第百四十四条の三十三第六項（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6
- 地方税法 第百四十四条の三十三第六項第一号（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-1
- 地方税法 第百四十四条の三十三第六項第二号（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-2
- 地方税法 第百四十四条の三十三第六項第三号（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-3
- 地方税法 第百四十四条の三十三第六項第四号（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-6/item-4
- 地方税法 第百四十四条の三十三第七項（製造等の承認を受ける義務等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-33/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-33/par-7

---

## 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- 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