# 地方税法 / Local Tax Act — 第百四十四条の三十九 (Article 144-39)

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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: 第百四十四条の三十九 (Article 144-39)（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） — address `art-144-39`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-39
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-39
- 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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### 第百四十四条の三十九（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） — Offenses Relating to Refusal of Inspection, etc. by Officials of the Ministry of Internal Affairs and Communications Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-39 · https://japanlaw.org/en/local-tax-act/art-144-39 · https://japanlaw.org/l/325AC0000000226/art-144-39</sup>

    **第一項**  次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
    <sup>art-144-39/par-1 · https://japanlaw.org/en/local-tax-act/art-144-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-1</sup>
    In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
    <sup>machine translation, not official</sup>

      **一**  第百四十四条の三十八第一項の規定による帳簿書類その他の物件の検査又は同条第二項の規定による採取を拒み、妨げ、又は忌避したとき。
      <sup>art-144-39/par-1/item-1 · 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</sup>
      In the case where the person refuses, obstructs or evades the inspection of books and documents or other articles under the provisions of Article 144-38, paragraph (1) or the collection under the provisions of paragraph (2) of that Article;
      <sup>machine translation, not official</sup>

      **二**  第百四十四条の三十八第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
      <sup>art-144-39/par-1/item-2 · 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</sup>
      In the case where the person, without justifiable grounds, fails to comply with a request for presentation or submission of articles under the provisions of Article 144-38, paragraph (1), or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
      <sup>machine translation, not official</sup>

      **三**  第百四十四条の三十八第一項の規定による総務省指定職員の質問に対し、答弁をしないとき、又は虚偽の答弁をしたとき。
      <sup>art-144-39/par-1/item-3 · 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</sup>
      In the case where the person fails to answer, or gives a false answer to, a question by an official designated by the Minister for Internal Affairs and Communications under the provisions of Article 144-38, paragraph (1).
      <sup>machine translation, not official</sup>

    **第二項**  法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
    <sup>art-144-39/par-2 · https://japanlaw.org/en/local-tax-act/art-144-39/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-2</sup>
    Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-39/par-1/item-1: 第百四十四条の三十八第一項 → 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-144-39/par-1/item-1: 同条第二項 → 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-144-39/par-1/item-2: 第百四十四条の三十八第一項 → 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-144-39/par-1/item-3: 第百四十四条の三十八第一項 → 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-144-39/par-2: 前項 → 地方税法 第百四十四条の三十九第一項 (Article 144-39, paragraph (1)), art-144-39/par-1 — https://japanlaw.org/en/local-tax-act/art-144-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-1

## Cited by

2 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 第百四十四条の三十九第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-39/par-2

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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-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, 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