# 地方税法 / Local Tax Act — 第百四十四条の四十五 (Article 144-45)

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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: 第百四十四条の四十五 (Article 144-45)（軽油引取税に係る不足金額及びその延滞金の徴収） — address `art-144-45`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-45
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-45
- 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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### 第百四十四条の四十五（軽油引取税に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges on Them Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-45 · https://japanlaw.org/en/local-tax-act/art-144-45 · https://japanlaw.org/l/325AC0000000226/art-144-45</sup>

    **第一項**  道府県の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による納入金若しくは税金の不足額又は決定による納入金額若しくは税額をいう。以下この節において同じ。）があるときは、同条第四項の通知をした日から十五日を経過した日を納期限として、これを徴収しなければならない。
    <sup>art-144-45/par-1 · https://japanlaw.org/en/local-tax-act/art-144-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-1</sup>
    Where a reassessment or determination under the provisions of paragraphs (1) through (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall of the remittance or tax by reassessment or the amount of remittance or amount of tax by determination; the same applies hereinafter in this Section), the prefectural tax collection official must collect it, with the day on which 15 days have elapsed from the day of the notice under paragraph (4) of that Article as the due date for payment.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合においては、その不足金額に第百四十四条の十四第二項又は第百四十四条の十八の納期限（納期限の延長があつたときは、その延長された納期限とする。以下この節において同じ。）の翌日から納入又は納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限（第百四十四条の二十九第一項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日）の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
    <sup>art-144-45/par-2 · https://japanlaw.org/en/local-tax-act/art-144-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-2</sup>
    In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral) until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 144-14, paragraph (2) or Article 144-18 (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Section) until the date of remittance or payment must be added to it and collected.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、軽油引取税の特別徴収義務者又は納税者が前条第一項の規定による更正又は同条第二項の規定による決定を受けたことについてやむを得ない理由があると認める場合においては、前項の延滞金額を減免することができる。
    <sup>art-144-45/par-3 · https://japanlaw.org/en/local-tax-act/art-144-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-3</sup>
    Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax having been subject to a reassessment under the provisions of paragraph (1) of the preceding Article or a determination under the provisions of paragraph (2) of that Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-45/par-1: 前条第一項から第三項まで → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-45/par-1: 前条第一項から第三項まで → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-45/par-1: 前条第一項から第三項まで → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-45/par-1: 同条第四項 → 地方税法 第百四十四条の四十四第四項 (Article 144-44, paragraph (4)), art-144-44/par-4 — https://japanlaw.org/en/local-tax-act/art-144-44/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-4
- art-144-45/par-2: 前項 → 地方税法 第百四十四条の四十五第一項 (Article 144-45, paragraph (1)), art-144-45/par-1 — https://japanlaw.org/en/local-tax-act/art-144-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-1
- art-144-45/par-2: 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-144-45/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-144-45/par-2: 第百四十四条の二十九第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/en/local-tax-act/art-144-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-1
- art-144-45/par-3: 前条第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-45/par-3: 同条第二項 → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-45/par-3: 前項 → 地方税法 第百四十四条の四十五第二項 (Article 144-45, paragraph (2)), art-144-45/par-2 — https://japanlaw.org/en/local-tax-act/art-144-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-2

## Cited by

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

- 地方税法 第百四十四条の四十五第二項（軽油引取税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-144-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-2
- 地方税法 第百四十四条の四十五第三項（軽油引取税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-144-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-3
- 地方税法 附則第三条の二第一項（延滞金及び還付加算金の割合等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1
- 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-20261027T214204-094, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-095, 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