# 地方税法 / Local Tax Act — 第百四十四条の三十八の四 (Article 144-38-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-38-4. 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四 (Article 144-38-4)（総務省の職員の軽油引取税に関する調査の終了の際の手続） — address `art-144-38-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-38-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-38-4 - 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四（総務省の職員の軽油引取税に関する調査の終了の際の手続） — Procedures upon Conclusion of Examinations Concerning Light Oil Delivery Tax by Officials of the Ministry of Internal Affairs and Communications caption: machine translation, not official art-144-38-4 · https://japanlaw.org/en/local-tax-act/art-144-38-4 · https://japanlaw.org/l/325AC0000000226/art-144-38-4 **第一項** 総務大臣は、軽油引取税に関する実地の調査を行つた結果、元売業者等のうち元売業者について第百四十四条の七第二項の規定により元売業者の指定を取り消すことができると認められない場合には、元売業者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において同項の規定により元売業者の指定を取り消すことができると認められない旨を書面により通知するものとし、元売業者等のうち元売業者以外の者について同条第一項に規定する要件に該当すると認められる場合には、元売業者以外の者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において同項に規定する要件に該当すると認められる旨を書面により通知するものとする。 art-144-38-4/par-1 · https://japanlaw.org/en/local-tax-act/art-144-38-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-1 Where, as a result of an on-site examination concerning the light oil delivery tax, it is not found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to notify in writing the primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, it is not found that the designation as a primary distributor can be revoked under that paragraph, and where it is found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to notify in writing the person other than a primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, the person is found to fall under the requirements prescribed in that paragraph. machine translation, not official **第二項** 総務大臣は、軽油引取税に関する調査の結果、元売業者等のうち元売業者について第百四十四条の七第二項の規定により元売業者の指定を取り消すことができると認められる場合には、当該元売業者に対し、その時点において同項の規定により元売業者の指定を取り消すことができると認められる旨及びその理由を説明するものとし、元売業者等のうち元売業者以外の者について同条第一項に規定する要件に該当すると認められない場合には、当該元売業者以外の者に対し、その時点において同項に規定する要件に該当すると認められない旨及びその理由を説明するものとする。 art-144-38-4/par-2 · https://japanlaw.org/en/local-tax-act/art-144-38-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-2 Where, as a result of an examination concerning the light oil delivery tax, it is found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to explain to that primary distributor that, as of that time, it is found that the designation as a primary distributor can be revoked under that paragraph, and the reasons therefor, and where it is not found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to explain to that person other than a primary distributor that, as of that time, the person is not found to fall under the requirements prescribed in that paragraph, and the reasons therefor. machine translation, not official **第三項** 実地の調査により質問検査等を行つた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には、当該元売業者等への第一項又は前項の規定による通知又は説明に代えて、当該税務代理人へのこれらの規定による通知又は説明を行うことができる。 art-144-38-4/par-3 · https://japanlaw.org/en/local-tax-act/art-144-38-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-3 Where a primary distributor, etc. with respect to which questioning, inspection, etc. were conducted by means of an on-site examination has a tax representative, and the primary distributor, etc. consents, the notification or explanation under the provisions of paragraph (1) or the preceding paragraph may be given to that tax representative under those provisions in lieu of the notification or explanation to the primary distributor, etc. machine translation, not official --- ## Cites - art-144-38-4/par-1: 第百四十四条の七第二項 → 地方税法 第百四十四条の七第二項 (Article 144-7, paragraph (2)), art-144-7/par-2 — https://japanlaw.org/en/local-tax-act/art-144-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-2 - art-144-38-4/par-1: 同条第一項 → 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-144-38-4/par-2: 第百四十四条の七第二項 → 地方税法 第百四十四条の七第二項 (Article 144-7, paragraph (2)), art-144-7/par-2 — https://japanlaw.org/en/local-tax-act/art-144-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-2 - art-144-38-4/par-2: 同条第一項 → 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-144-38-4/par-3: 第一項 → 地方税法 第百四十四条の三十八の四第一項 (Article 144-38-4, paragraph (1)), art-144-38-4/par-1 — https://japanlaw.org/en/local-tax-act/art-144-38-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-1 - art-144-38-4/par-3: 前項 → 地方税法 第百四十四条の三十八の四第二項 (Article 144-38-4, paragraph (2)), art-144-38-4/par-2 — https://japanlaw.org/en/local-tax-act/art-144-38-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-2 ## Cited by 4 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四第三項（総務省の職員の軽油引取税に関する調査の終了の際の手続） — https://japanlaw.org/en/local-tax-act/art-144-38-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-3 - 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-094, 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