# 地方税法 / Local Tax Act — 第百四十四条の四十八 (Article 144-48)

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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: 第百四十四条の四十八 (Article 144-48)（軽油引取税に係る重加算金） — address `art-144-48`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-48
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-48
- 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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### 第百四十四条の四十八（軽油引取税に係る重加算金） — Substantial Additional Charge Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-48 · https://japanlaw.org/en/local-tax-act/art-144-48 · https://japanlaw.org/l/325AC0000000226/art-144-48</sup>

    **第一項**  前条第一項の規定に該当する場合において、軽油引取税の特別徴収義務者又は納税者が課税標準量の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、道府県知事は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足金額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-144-48/par-1 · https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1</sup>
    In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent or taxpayer for the light oil delivery tax has concealed or disguised the whole or part of the facts that should form the basis of calculating the taxable volume, and has filed a return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the prefectural governor must, as provided by Cabinet Order, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment, which should form the basis of calculating it, by a rate of 35 percent.
    <sup>machine translation, not official</sup>

    **第二項**  前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、特別徴収義務者又は納税者が課税標準量の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、若しくは更正請求書を提出したときは、道府県知事は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-144-48/par-2 · https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2</sup>
    In the case falling under the provisions of paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent or taxpayer has concealed or disguised the whole or part of the facts that should form the basis of calculating the taxable volume, and, based on the facts so concealed or disguised, has failed to file a return by the deadline for filing it, has filed a return after the deadline for filing it, or has filed a written request for reassessment, the prefectural governor must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that should form the basis of calculating it by a rate of 40 percent.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
    <sup>art-144-48/par-3 · https://japanlaw.org/en/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3</sup>
    In the case falling under the provisions of the preceding two paragraphs, where any of the following items (item (i) in the case falling under the provisions of paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying, by a rate of 10 percent, the shortfall amount resulting from the reassessment that should form the basis of calculating prescribed in paragraph (1) in the case falling under the provisions of that paragraph, or the amount of tax that should form the basis of calculating prescribed in the preceding paragraph in the case falling under the provisions of that paragraph:
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する課税標準量の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出又は第百四十四条の四十四第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、軽油引取税について、不申告加算金等を徴収されたことがある場合
      <sup>art-144-48/par-3/item-1 · https://japanlaw.org/en/local-tax-act/art-144-48/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-1</sup>
      Where, during the period counted back from the day preceding the day on which, based on the concealed or disguised facts that should form the basis of calculating the taxable volume prescribed in the preceding two paragraphs, a return was filed after the deadline for filing it, or a reassessment or determination was made under the provisions of Article 144-44, paragraphs (1) through (3), to the day five years before that day, the person has been charged an additional charge for failure to file, etc. for the light oil delivery tax;
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後のその提出又は第百四十四条の四十四第一項から第三項までの規定による更正若しくは決定に係る軽油引取税の特別徴収義務又は納税義務が成立した日の属する年の前年及び前々年に特別徴収義務又は納税義務が成立した軽油引取税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
      <sup>art-144-48/par-3/item-2 · https://japanlaw.org/en/local-tax-act/art-144-48/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-2</sup>
      Where, for the light oil delivery tax for which a special collection obligation or tax liability arose in the year before, and the year before that, the year containing the day on which the special collection obligation or tax liability arose for the light oil delivery tax pertaining to the filing of a return after the deadline for filing it, or a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), the person has been charged a specified additional charge for failure to file, etc., or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
      <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、前二項の規定に該当する場合において、申告書の提出について前条第六項に規定する理由があるときは、当該納入申告又は申告に係る税額を基礎として計算した重加算金額を徴収しない。
    <sup>art-144-48/par-4 · https://japanlaw.org/en/local-tax-act/art-144-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-4</sup>
    In the case falling under the provisions of the preceding two paragraphs, where there are grounds prescribed in Article 144-47, paragraph (6) for the filing of the return, the prefectural governor does not collect an amount of substantial additional charge calculated on the basis of the amount of tax pertaining to the remittance return or return.
    <sup>machine translation, not official</sup>

    **第五項**  道府県知事は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを軽油引取税の特別徴収義務者又は納税者に通知しなければならない。
    <sup>art-144-48/par-5 · https://japanlaw.org/en/local-tax-act/art-144-48/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-5</sup>
    Where the prefectural governor has determined the amount of substantial additional charge to be collected under the provisions of paragraph (1) or (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-48/par-1: 前条第一項 → 地方税法 第百四十四条の四十七第一項 (Article 144-47, paragraph (1)), art-144-47/par-1 — https://japanlaw.org/en/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1
- art-144-48/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- art-144-48/par-1: 次項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- art-144-48/par-2: 前条第二項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-48/par-3: 前二項 → 地方税法 第百四十四条の四十八第一項 (Article 144-48, paragraph (1)), art-144-48/par-1 — https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1
- art-144-48/par-3: 前二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- art-144-48/par-3: 第一号 → 地方税法 第百四十四条の四十八第三項第一号 (Article 144-48, paragraph (3), item (i)), art-144-48/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-144-48/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-1
- art-144-48/par-3/item-1: 前二項 → 地方税法 第百四十四条の四十八第一項 (Article 144-48, paragraph (1)), art-144-48/par-1 — https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1
- art-144-48/par-3/item-1: 前二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- art-144-48/par-3/item-1: 第百四十四条の四十四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-144-48/par-3/item-1: 第百四十四条の四十四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-144-48/par-3/item-1: 第百四十四条の四十四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-144-48/par-3/item-2: 第百四十四条の四十四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-144-48/par-3/item-2: 第百四十四条の四十四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-144-48/par-3/item-2: 第百四十四条の四十四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-144-48/par-4: 前二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- art-144-48/par-4: 前二項 → 地方税法 第百四十四条の四十八第三項 (Article 144-48, paragraph (3)), art-144-48/par-3 — https://japanlaw.org/en/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3
- art-144-48/par-4: 前条第六項 → 地方税法 第百四十四条の四十七第六項 (Article 144-47, paragraph (6)), art-144-47/par-6 — https://japanlaw.org/en/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6
- art-144-48/par-5: 第一項 → 地方税法 第百四十四条の四十八第一項 (Article 144-48, paragraph (1)), art-144-48/par-1 — https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1
- art-144-48/par-5: 第二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2

## Cited by

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

- 地方税法 第百四十四条の四十七第五項第一号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-1
- 地方税法 第百四十四条の四十七第五項第二号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2
- 地方税法 第百四十四条の四十八第一項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1
- 地方税法 第百四十四条の四十八第三項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3
- 地方税法 第百四十四条の四十八第三項第一号（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-1
- 地方税法 第百四十四条の四十八第四項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-4
- 地方税法 第百四十四条の四十八第五項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-5
- 地方税法 第七百五十六条第五項（地方税に関する法令の規定の適用） — https://japanlaw.org/en/local-tax-act/art-756/par-5 · https://japanlaw.org/l/325AC0000000226/art-756/par-5
- 地方税法 第七百五十六条第五項第一号（地方税に関する法令の規定の適用） — https://japanlaw.org/en/local-tax-act/art-756/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-756/par-5/item-1
- 地方税法 第七百五十六条第五項第二号（地方税に関する法令の規定の適用） — https://japanlaw.org/en/local-tax-act/art-756/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-756/par-5/item-2
- 地方税法 附則第十二条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-12/par-1
- 地方税法 附則第十八条第八項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5031-7/art-18/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-8
- 地方税法 附則第十条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2
- 地方税法 附則第十四条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-14/par-1

---

## 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-20261027T214204-095, 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