# 地方税法 / Local Tax Act — 第百四十四条の三十八 (Article 144-38)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-38. 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: 第百四十四条の三十八 (Article 144-38)（総務省の職員の軽油引取税に関する調査に係る質問検査権） — address `art-144-38`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-38
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-38
- 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.

---

### 第百四十四条の三十八（総務省の職員の軽油引取税に関する調査に係る質問検査権） — Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-38 · https://japanlaw.org/en/local-tax-act/art-144-38 · https://japanlaw.org/l/325AC0000000226/art-144-38</sup>

    **第一項**  総務大臣は、軽油引取税の徴収について適正な運営を図るため必要があると認める場合においては、その指定する職員（以下この条から第百四十四条の三十九までにおいて「総務省指定職員」という。）をして、次に掲げる者に質問させ、又はこれらの者の事業に関する帳簿書類その他の物件を検査させ、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めさせることができる。
    <sup>art-144-38/par-1 · https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1</sup>
    Where the Minister for Internal Affairs and Communications finds it necessary in order to ensure the proper administration of the collection of the light oil delivery tax, the Minister may have an official designated by the Minister (hereinafter in this Article through Article 144-39 referred to as an "official designated by the Minister for Internal Affairs and Communications") question the following persons, inspect books and documents and other articles relating to their business, or request presentation or submission of those articles (including copies thereof):
    <sup>machine translation, not official</sup>

      **一**  元売業者又は元売業者の指定の申請を行つた者その他第百四十四条の七第一項各号に該当すると認められる者
      <sup>art-144-38/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-144-38/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1/item-1</sup>
      a primary distributor, a person who has applied for designation as a primary distributor, or any other person found to fall under any of the items of Article 144-7, paragraph (1);
      <sup>machine translation, not official</sup>

      **二**  前号の者から軽油その他の石油製品の引取りを行う者
      <sup>art-144-38/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-144-38/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1/item-2</sup>
      a person who takes delivery of light oil or other petroleum products from a person referred to in the preceding item.
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合においては、当該総務省指定職員は、軽油その他の石油製品について必要最少限度の数量を見本品として採取することができる。
    <sup>art-144-38/par-2 · https://japanlaw.org/en/local-tax-act/art-144-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-2</sup>
    In the case referred to in the preceding paragraph, the official designated by the Minister for Internal Affairs and Communications concerned may collect the minimum necessary quantity of light oil or other petroleum products as samples.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の場合においては、当該総務省指定職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
    <sup>art-144-38/par-3 · https://japanlaw.org/en/local-tax-act/art-144-38/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-3</sup>
    In the cases referred to in the preceding two paragraphs, the official designated by the Minister for Internal Affairs and Communications concerned must carry an identification card certifying the official's status and present it when requested by a person concerned.
    <sup>machine translation, not official</sup>

    **第四項**  総務省指定職員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
    <sup>art-144-38/par-4 · https://japanlaw.org/en/local-tax-act/art-144-38/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-4</sup>
    An official designated by the Minister for Internal Affairs and Communications may, as specified by Cabinet Order, retain articles submitted under the provisions of paragraph (1).
    <sup>machine translation, not official</sup>

    **第五項**  第一項、第二項又は前項に規定する総務省指定職員の権限は、犯罪捜査のために認められたものと解釈してはならない。
    <sup>art-144-38/par-5 · https://japanlaw.org/en/local-tax-act/art-144-38/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-5</sup>
    The authority of an official designated by the Minister for Internal Affairs and Communications prescribed in paragraph (1), paragraph (2) or the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-38/par-1: この条 → 地方税法 第百四十四条の三十八 (Article 144-38), art-144-38 — https://japanlaw.org/en/local-tax-act/art-144-38 · https://japanlaw.org/l/325AC0000000226/art-144-38
- art-144-38/par-1: 第百四十四条の三十九 → 地方税法 第百四十四条の三十九 (Article 144-39), art-144-39 — https://japanlaw.org/en/local-tax-act/art-144-39 · https://japanlaw.org/l/325AC0000000226/art-144-39
- art-144-38/par-1/item-1: 第百四十四条の七第一項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/en/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1
- art-144-38/par-1/item-2: 前号 → 地方税法 第百四十四条の三十八第一項第一号 (Article 144-38, paragraph (1), item (i)), art-144-38/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-144-38/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1/item-1
- art-144-38/par-2: 前項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1
- art-144-38/par-3: 前二項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1
- art-144-38/par-3: 前二項 → 地方税法 第百四十四条の三十八第二項 (Article 144-38, paragraph (2)), art-144-38/par-2 — https://japanlaw.org/en/local-tax-act/art-144-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-2
- art-144-38/par-4: 第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1
- art-144-38/par-5: 第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1
- art-144-38/par-5: 第二項 → 地方税法 第百四十四条の三十八第二項 (Article 144-38, paragraph (2)), art-144-38/par-2 — https://japanlaw.org/en/local-tax-act/art-144-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-2
- art-144-38/par-5: 前項 → 地方税法 第百四十四条の三十八第四項 (Article 144-38, paragraph (4)), art-144-38/par-4 — https://japanlaw.org/en/local-tax-act/art-144-38/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-4

## Cited by

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

- 地方税法 第百四十四条の三十八第一項（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1
- 地方税法 第百四十四条の三十八第一項第二号（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1/item-2
- 地方税法 第百四十四条の三十八第二項（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-2
- 地方税法 第百四十四条の三十八第三項（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-3
- 地方税法 第百四十四条の三十八第四項（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-4
- 地方税法 第百四十四条の三十八第五項（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-5
- 地方税法 第百四十四条の三十八の二第一項（総務省の職員の軽油引取税に関する調査の事前通知等） — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1
- 地方税法 第百四十四条の三十八の五第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-144-38-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-5/par-1
- 地方税法 第百四十四条の三十九第一項第一号（軽油引取税に係る総務省の職員の行う検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-39/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-1/item-1
- 地方税法 第百四十四条の三十九第一項第二号（軽油引取税に係る総務省の職員の行う検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-39/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-1/item-2
- 地方税法 第百四十四条の三十九第一項第三号（軽油引取税に係る総務省の職員の行う検査拒否等に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-39/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-1/item-3
- 地方税法 附則第五条第二項（質問検査権に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/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-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