# 地方税法 / Local Tax Act — 第百四十四条の四十一 (Article 144-41)

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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: 第百四十四条の四十一 (Article 144-41)（軽油引取税に係る脱税に関する罪） — address `art-144-41`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-41
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-41
- 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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### 第百四十四条の四十一（軽油引取税に係る脱税に関する罪） — Offenses Relating to Tax Evasion Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-41 · https://japanlaw.org/en/local-tax-act/art-144-41 · https://japanlaw.org/l/325AC0000000226/art-144-41</sup>

    **第一項**  第百四十四条の十四第二項の規定により徴収して納入すべき軽油引取税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-41/par-1 · https://japanlaw.org/en/local-tax-act/art-144-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-1</sup>
    If a person fails to remit all or part of the remittance pertaining to the light oil delivery tax that is to be collected and remitted under the provisions of Article 144-14, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第二項**  偽りその他不正の行為により第百四十四条の十八の規定により納付すべき軽油引取税の全部又は一部を免れたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-41/par-2 · https://japanlaw.org/en/local-tax-act/art-144-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-2</sup>
    If a person evades all or part of the light oil delivery tax to be paid under the provisions of Article 144-18 by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第三項**  偽りその他不正の行為により第百四十四条の三十第一項又は第百四十四条の三十一第一項、第四項若しくは第五項の規定による還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-41/par-3 · https://japanlaw.org/en/local-tax-act/art-144-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-3</sup>
    If a person receives a refund under the provisions of Article 144-30, paragraph (1) or Article 144-31, paragraph (1), (4) or (5) by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第四項**  第一項の納入しなかつた金額、第二項の免れた税額又は前項の還付を受けた金額が千万円を超える場合には、情状により、当該各項の罰金の額は、当該各項の規定にかかわらず、千万円を超える額でその納入しなかつた金額、免れた税額又は還付を受けた金額に相当する額以下の額とすることができる。
    <sup>art-144-41/par-4 · https://japanlaw.org/en/local-tax-act/art-144-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-4</sup>
    Where the amount not remitted under paragraph (1), the amount of tax evaded under paragraph (2) or the amount refunded under the preceding paragraph exceeds 10,000,000 yen, the amount of the fine under the relevant paragraph may, depending on the circumstances, notwithstanding the provisions of the relevant paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount not remitted, the amount of tax evaded or the amount refunded.
    <sup>machine translation, not official</sup>

    **第五項**  第二項に規定するもののほか、第百四十四条の十八第一項各号の規定による申告書を当該各号に規定する申告書の提出期限までに提出しないことにより、同条の規定により納付すべき軽油引取税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-144-41/par-5 · https://japanlaw.org/en/local-tax-act/art-144-41/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-5</sup>
    In addition to the case prescribed in paragraph (2), if a person evades all or part of the light oil delivery tax to be paid under the provisions of Article 144-18 by failing to file the return under the items of paragraph (1) of that Article by the deadline for filing the return prescribed in those items, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第六項**  前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
    <sup>art-144-41/par-6 · https://japanlaw.org/en/local-tax-act/art-144-41/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-6</sup>
    If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
    <sup>machine translation, not official</sup>

    **第七項**  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に関して第一項から第三項まで又は第五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、当該各項の罰金刑を科する。
    <sup>art-144-41/par-7 · https://japanlaw.org/en/local-tax-act/art-144-41/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-7</sup>
    Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in paragraphs (1) through (3) or paragraph (5) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that juridical person or individual.
    <sup>machine translation, not official</sup>

    **第八項**  前項の規定により第一項から第三項まで又は第五項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
    <sup>art-144-41/par-8 · https://japanlaw.org/en/local-tax-act/art-144-41/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-8</sup>
    In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraphs (1) through (3) or paragraph (5), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-41/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2
- art-144-41/par-2: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/en/local-tax-act/art-144-18 · https://japanlaw.org/l/325AC0000000226/art-144-18
- art-144-41/par-3: 第百四十四条の三十第一項 → 地方税法 第百四十四条の三十第一項 (Article 144-30, paragraph (1)), art-144-30/par-1 — https://japanlaw.org/en/local-tax-act/art-144-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-1
- art-144-41/par-3: 第百四十四条の三十一第一項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/en/local-tax-act/art-144-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-1
- art-144-41/par-3: 第四項 → 地方税法 第百四十四条の三十一第四項 (Article 144-31, paragraph (4)), art-144-31/par-4 — https://japanlaw.org/en/local-tax-act/art-144-31/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-4
- art-144-41/par-3: 第五項 → 地方税法 第百四十四条の三十一第五項 (Article 144-31, paragraph (5)), art-144-31/par-5 — https://japanlaw.org/en/local-tax-act/art-144-31/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-5
- art-144-41/par-4: 第一項 → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/en/local-tax-act/art-144-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-1
- art-144-41/par-4: 第二項 → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/en/local-tax-act/art-144-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-2
- art-144-41/par-4: 前項 → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/en/local-tax-act/art-144-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-3
- art-144-41/par-5: 第二項 → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/en/local-tax-act/art-144-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-2
- art-144-41/par-5: 第百四十四条の十八第一項 → 地方税法 第百四十四条の十八第一項 (Article 144-18, paragraph (1)), art-144-18/par-1 — https://japanlaw.org/en/local-tax-act/art-144-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-18/par-1
- art-144-41/par-5: 同条 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/en/local-tax-act/art-144-18 · https://japanlaw.org/l/325AC0000000226/art-144-18
- art-144-41/par-6: 前項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/en/local-tax-act/art-144-41/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-5
- art-144-41/par-7: 第一項から第三項まで → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/en/local-tax-act/art-144-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-1
- art-144-41/par-7: 第一項から第三項まで → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/en/local-tax-act/art-144-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-2
- art-144-41/par-7: 第一項から第三項まで → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/en/local-tax-act/art-144-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-3
- art-144-41/par-7: 第五項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/en/local-tax-act/art-144-41/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-5
- art-144-41/par-8: 前項 → 地方税法 第百四十四条の四十一第七項 (Article 144-41, paragraph (7)), art-144-41/par-7 — https://japanlaw.org/en/local-tax-act/art-144-41/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-7
- art-144-41/par-8: 第一項から第三項まで → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/en/local-tax-act/art-144-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-1
- art-144-41/par-8: 第一項から第三項まで → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/en/local-tax-act/art-144-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-2
- art-144-41/par-8: 第一項から第三項まで → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/en/local-tax-act/art-144-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-3
- art-144-41/par-8: 第五項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/en/local-tax-act/art-144-41/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-5

## Cited by

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

- 地方税法 第百四十四条の四十一第四項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-41/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-4
- 地方税法 第百四十四条の四十一第五項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-41/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-5
- 地方税法 第百四十四条の四十一第六項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-41/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-6
- 地方税法 第百四十四条の四十一第七項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-41/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-7
- 地方税法 第百四十四条の四十一第八項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-144-41/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-8
- 地方税法 附則第十二条の二の七第三項（軽油引取税の課税免除の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-3
- 地方税法 附則第十二条の二の七第四項（軽油引取税の課税免除の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-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-20261027T214204-038, 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