# 地方税法 / Local Tax Act — 第百四十四条の三十六 (Article 144-36)

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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: 第百四十四条の三十六 (Article 144-36)（帳簿記載義務） — address `art-144-36`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-36
- 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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### 第百四十四条の三十六（帳簿記載義務） — Obligation to Keep Books
<sup>caption: machine translation, not official</sup>
<sup>art-144-36 · https://japanlaw.org/en/local-tax-act/art-144-36 · https://japanlaw.org/l/325AC0000000226/art-144-36</sup>

    **第一項**  元売業者、特約業者、石油製品販売業者及び軽油製造業者等は、帳簿を備え、総務省令で定めるところにより、軽油又は燃料炭化水素油の引取り、引渡し、納入、貯蔵及び消費に関する事実をこれに記載しなければならない。
    <sup>art-144-36/par-1 · https://japanlaw.org/en/local-tax-act/art-144-36/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-36/par-1</sup>
    A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. must keep books and, as specified by Order of the Ministry of Internal Affairs and Communications, enter in them the facts concerning the taking delivery, handover, supply, storage and consumption of light oil or fuel hydrocarbon oil.
    <sup>machine translation, not official</sup>

## Cited by

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

- 地方税法 第百四十四条の三十七第一項第五号（事業の開廃等に係る虚偽の届出等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-37/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-5
- 地方税法 第七百四十八条第一項（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/en/local-tax-act/art-748/par-1 · https://japanlaw.org/l/325AC0000000226/art-748/par-1
- 地方税法 第七百四十八条第一項第三号（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/en/local-tax-act/art-748/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-748/par-1/item-3

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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-20261027T214204-083, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-093, 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