# 地方税法 / Local Tax Act — 第百四十四条の三十八の五 (Article 144-38-5)

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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: 第百四十四条の三十八の五 (Article 144-38-5)（政令への委任） — address `art-144-38-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-38-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-38-5
- 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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### 第百四十四条の三十八の五（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-144-38-5 · https://japanlaw.org/en/local-tax-act/art-144-38-5 · https://japanlaw.org/l/325AC0000000226/art-144-38-5</sup>

    **第一項**  第百四十四条の三十八から前条までに定めるもののほか、総務省の職員の軽油引取税に関する調査の実施に関し必要な事項は、政令で定める。
    <sup>art-144-38-5/par-1 · https://japanlaw.org/en/local-tax-act/art-144-38-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-5/par-1</sup>
    In addition to what is provided for in Article 144-38 through the preceding Article, necessary matters concerning the conduct of examinations concerning the light oil delivery tax by officials of the Ministry of Internal Affairs and Communications are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-38-5/par-1: 第百四十四条の三十八から前条まで → 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-144-38-5/par-1: 第百四十四条の三十八から前条まで → 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-144-38-5/par-1: 第百四十四条の三十八から前条まで → 地方税法 第百四十四条の三十八の三 (Article 144-38-3), art-144-38-3 — https://japanlaw.org/en/local-tax-act/art-144-38-3 · https://japanlaw.org/l/325AC0000000226/art-144-38-3
- art-144-38-5/par-1: 第百四十四条の三十八から前条まで → 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

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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-20261027T214204-003, 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