# 地方税法 / Local Tax Act — 第百四十四条の三十八の二 (Article 144-38-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-38-2. 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の二 (Article 144-38-2)（総務省の職員の軽油引取税に関する調査の事前通知等） — address `art-144-38-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-38-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-38-2 - 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の二（総務省の職員の軽油引取税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Concerning Light Oil Delivery Tax by Officials of the Ministry of Internal Affairs and Communications caption: machine translation, not official art-144-38-2 · https://japanlaw.org/en/local-tax-act/art-144-38-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-2 **第一項** 総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第百四十四条の三十八の四までにおいて「元売業者等」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第百四十四条の三十八の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該元売業者等（当該元売業者等について税務代理人（税理士法第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。 art-144-38-2/par-1 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 Where the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 144-38-4 referred to as a "primary distributor, etc."), the questioning, inspection or request for presentation or submission under the provisions of the preceding Article (hereinafter in this Article and Article 144-38-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that primary distributor, etc. (including, where that primary distributor, etc. has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (Act No. 237 of 1951) (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection), that tax representative) of that fact and of the following matters: machine translation, not official **一** 質問検査等を行う実地の調査（以下この項及び第三項において単に「調査」という。）を開始する日時 art-144-38-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-1 the date and time on which the on-site examination in which questioning, inspection, etc. are to be conducted (hereinafter in this paragraph and paragraph (3) simply referred to as the "examination") is to commence; machine translation, not official **二** 調査を行う場所 art-144-38-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-2 the place where the examination is to be conducted; machine translation, not official **三** 調査の目的 art-144-38-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-3 the purpose of the examination; machine translation, not official **四** 軽油引取税に関する調査である旨 art-144-38-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-4 that it is an examination concerning the light oil delivery tax; machine translation, not official **五** 調査の対象となる期間 art-144-38-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-5 the period subject to the examination; machine translation, not official **六** 調査の対象となる帳簿書類その他の物件 art-144-38-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-6 the books and documents or other articles subject to the examination; machine translation, not official **七** その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項 art-144-38-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-7 other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination. machine translation, not official **第二項** 総務大臣は、前項の規定による通知を受けた元売業者等から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。 art-144-38-2/par-2 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-2 Where a primary distributor, etc. that has received a notification under the provisions of the preceding paragraph requests, giving reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters. machine translation, not official **第三項** 第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について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こととなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、同項の規定は、当該事項に関する質問検査等については、適用しない。 art-144-38-2/par-3 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-3 The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications, where by means of the examination the official has come to find it necessary, in order to ensure the proper administration of the collection of the light oil delivery tax, to question or inspect on matters other than those set forth in items (iii) through (vi) of that paragraph pertaining to the examination, from conducting questioning, inspection, etc. regarding those matters. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters. machine translation, not official **第四項** 元売業者等について税務代理人がある場合において、当該元売業者等の同意がある場合として総務省令で定める場合に該当するときは、当該元売業者等への第一項の規定による通知は、当該税務代理人に対してすれば足りる。 art-144-38-2/par-4 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-4 Where a primary distributor, etc. has a tax representative, and falls under a case specified by Order of the Ministry of Internal Affairs and Communications as a case where the primary distributor, etc. consents, it suffices to give the notification under the provisions of paragraph (1) to that primary distributor, etc. to that tax representative. machine translation, not official **第五項** 元売業者等について税務代理人が数人ある場合において、当該元売業者等がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。 art-144-38-2/par-5 · https://japanlaw.org/en/local-tax-act/art-144-38-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-5 Where a primary distributor, etc. has several tax representatives, and falls under a case specified by Order of the Ministry of Internal Affairs and Communications as a case where the primary distributor, etc. has designated a tax representative to represent them from among those tax representatives, it suffices to give the notification under the provisions of paragraph (1) to those tax representatives to the tax representative so designated. machine translation, not official --- ## Cites - art-144-38-2/par-1: 前条第一項第一号 → 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-144-38-2/par-1: この条 → 地方税法 第百四十四条の三十八の二 (Article 144-38-2), art-144-38-2 — https://japanlaw.org/en/local-tax-act/art-144-38-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-2 - art-144-38-2/par-1: 第百四十四条の三十八の四 → 地方税法 第百四十四条の三十八の四 (Article 144-38-4), art-144-38-4 — https://japanlaw.org/en/local-tax-act/art-144-38-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-4 - art-144-38-2/par-1: 前条 → 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-144-38-2/par-1: 税理士法第三十条 → e-Gov law 326AC1000000237, 第三十条 (Article 30), art-30 — not held in this collection - art-144-38-2/par-1: 同法第四十八条の十六 → e-Gov law 326AC1000000237, 第四十八条の十六 (Article 48-16), art-48-16 — not held in this collection - art-144-38-2/par-1: 同法第五十一条第一項 → e-Gov law 326AC1000000237, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection - art-144-38-2/par-1: 同条第三項 → e-Gov law 326AC1000000237, 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — not held in this collection - art-144-38-2/par-1/item-1: この項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 - art-144-38-2/par-1/item-1: 第三項 → 地方税法 第百四十四条の三十八の二第三項 (Article 144-38-2, paragraph (3)), art-144-38-2/par-3 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-3 - art-144-38-2/par-2: 前項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 - art-144-38-2/par-2: 同項第一号 → 地方税法 第百四十四条の三十八の二第一項第一号 (Article 144-38-2, paragraph (1), item (i)), art-144-38-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-1 - art-144-38-2/par-2: 第二号 → 地方税法 第百四十四条の三十八の二第一項第二号 (Article 144-38-2, paragraph (1), item (ii)), art-144-38-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-2 - art-144-38-2/par-3: 第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 - art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第三号 (Article 144-38-2, paragraph (1), item (iii)), art-144-38-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-3 - art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第四号 (Article 144-38-2, paragraph (1), item (iv)), art-144-38-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-4 - art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第五号 (Article 144-38-2, paragraph (1), item (v)), art-144-38-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-5 - art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第六号 (Article 144-38-2, paragraph (1), item (vi)), art-144-38-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-6 - art-144-38-2/par-4: 第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 - art-144-38-2/par-5: 第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 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二第一項第一号（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/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-1/item-1 - 地方税法 第百四十四条の三十八の二第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-2 - 地方税法 第百四十四条の三十八の二第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-3 - 地方税法 第百四十四条の三十八の二第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-4 - 地方税法 第百四十四条の三十八の二第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-2/par-5 - 地方税法 第百四十四条の三十八の三第一項（事前通知を要しない場合） — https://japanlaw.org/en/local-tax-act/art-144-38-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-3/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 附則第二条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2/par-1 - 地方税法 附則第五条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/par-1 --- ## 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