# 地方税法 / Local Tax Act — 第百四十四条の四 (Article 144-4)

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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: 第百四十四条の四 (Article 144-4)（軽油引取税の補完的納税義務） — address `art-144-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-4
- 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.

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### 第百四十四条の四（軽油引取税の補完的納税義務） — Supplementary Tax Liability for the Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-4 · https://japanlaw.org/en/local-tax-act/art-144-4 · https://japanlaw.org/l/325AC0000000226/art-144-4</sup>

    **第一項**  第百四十四条の三十二第一項第一号又は第二号の規定に違反して道府県知事の承認を受けないで製造された軽油について、第百四十四条の二第四項又は前条第一項第五号の規定により軽油引取税を納付する義務を負う者（以下この条において「納税義務者」という。）が特定できないとき又はその所在が明らかでないときは、当該軽油の製造を行つた者又は当該軽油の製造の用に供した施設若しくは設備を所有する者で政令で定めるものは、当該納税義務者と連帯して当該軽油引取税に係る地方団体の徴収金を納付する義務を負う。
    <sup>art-144-4/par-1 · https://japanlaw.org/en/local-tax-act/art-144-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-1</sup>
    With respect to light oil manufactured in violation of Article 144-32, paragraph (1), item (i) or (ii) without obtaining the approval of the prefectural governor, if a person bearing the obligation to pay the light oil delivery tax under Article 144-2, paragraph (4) or paragraph (1), item (v) of the preceding Article (hereinafter in this Article referred to as the "person liable for tax") cannot be identified or the whereabouts of that person are unknown, a person who manufactured that light oil or a person who owns the facilities or equipment used for the manufacture of that light oil, being a person specified by Cabinet Order, is jointly and severally liable with that person liable for tax to pay the local government levies relating to that light oil delivery tax.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、納税義務者が特定できないとき、又は納税義務者の所在が明らかでないときであつて当該納税義務者の第百四十四条の二第四項に規定する事業所若しくは前条第一項第五号に規定する軽油の消費若しくは譲渡について直接関係を有する事務所若しくは事業所（以下この項において「事業所等」という。）が明らかでないときは、この節の適用については、当該軽油の製造が行われた場所を事業所等とみなす。
    <sup>art-144-4/par-2 · https://japanlaw.org/en/local-tax-act/art-144-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-2</sup>
    In the case referred to in the preceding paragraph, where the person liable for tax cannot be identified, or where the whereabouts of the person liable for tax are unknown and the place of business of that person liable for tax prescribed in Article 144-2, paragraph (4) or the office or place of business that has a direct relationship to the consumption or transfer of light oil prescribed in paragraph (1), item (v) of the preceding Article (hereinafter in this paragraph referred to as the "office or place of business") is unknown, then for the purpose of applying this Section, the place where the manufacture of that light oil took place is deemed to be the office or place of business.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-4/par-1: 第百四十四条の三十二第一項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-1
- art-144-4/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-144-32/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1/item-2
- art-144-4/par-1: 第百四十四条の二第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/en/local-tax-act/art-144-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-4
- art-144-4/par-1: 前条第一項第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-5
- art-144-4/par-1: この条 → 地方税法 第百四十四条の四 (Article 144-4), art-144-4 — https://japanlaw.org/en/local-tax-act/art-144-4 · https://japanlaw.org/l/325AC0000000226/art-144-4
- art-144-4/par-2: 前項 → 地方税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/en/local-tax-act/art-144-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-1
- art-144-4/par-2: 第百四十四条の二第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/en/local-tax-act/art-144-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-4
- art-144-4/par-2: 前条第一項第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-5
- art-144-4/par-2: この項 → 地方税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/en/local-tax-act/art-144-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-2

## Cited by

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

- 地方税法 第百四十四条の四第一項（軽油引取税の補完的納税義務） — https://japanlaw.org/en/local-tax-act/art-144-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-4/par-1
- 地方税法 第百四十四条の四第二項（軽油引取税の補完的納税義務） — https://japanlaw.org/en/local-tax-act/art-144-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-4/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-20261027T202151-111, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-111, 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