# 地方税法 / Local Tax Act — 第百四十四条の六 (Article 144-6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-6. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百四十四条の六 (Article 144-6) — address `art-144-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-6 - 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. --- ### 第百四十四条の六 art-144-6 · https://japanlaw.org/en/local-tax-act/art-144-6 · https://japanlaw.org/l/325AC0000000226/art-144-6 **第一項** 道府県は、石油化学製品を製造する事業を営む者が当該事業の事業場においてエチレンその他の政令で定める石油化学製品を製造するためにその原料の用途その他の政令で定める用途に供する軽油の引取りに対しては、第百四十四条の二十一第一項の規定による免税証の交付があつた場合又は第百四十四条の三十一第四項若しくは第五項の規定による道府県知事の承認があつた場合に限り、軽油引取税を課さないものとする。 art-144-6/par-1 · https://japanlaw.org/en/local-tax-act/art-144-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-6/par-1 A prefecture is not to impose light oil delivery tax on the taking delivery of light oil that a person engaged in the business of manufacturing petrochemical products uses, at a workplace of that business, as raw material or for any other use specified by Cabinet Order in order to manufacture ethylene or other petrochemical products specified by Cabinet Order, only where a tax exemption certificate has been issued under Article 144-21, paragraph (1) or the approval of the prefectural governor under Article 144-31, paragraph (4) or (5) has been given. machine translation, not official --- ## Cites - art-144-6/par-1: 第百四十四条の二十一第一項 → 地方税法 第百四十四条の二十一第一項 (Article 144-21, paragraph (1)), art-144-21/par-1 — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1 - art-144-6/par-1: 第百四十四条の三十一第四項 → 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-144-6/par-1: 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 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の三第一項第三号（軽油引取税のみなす課税） — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-3 - 地方税法 第百四十四条の三第一項第四号（軽油引取税のみなす課税） — https://japanlaw.org/en/local-tax-act/art-144-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-144-3/par-1/item-4 - 地方税法 第百四十四条の十四第二項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2 - 地方税法 第百四十四条の十四第四項（軽油引取税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-144-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-4 - 地方税法 第百四十四条の二十一第一項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-1 - 地方税法 第百四十四条の二十一第三項（軽油引取税に係る免税の手続） — https://japanlaw.org/en/local-tax-act/art-144-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-21/par-3 - 地方税法 第百四十四条の三十一第四項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-4 - 地方税法 第百四十四条の三十一第五項（軽油を返還した場合及び引取り後において免税用途に供した場合における措置） — https://japanlaw.org/en/local-tax-act/art-144-31/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-31/par-5 - 地方税法 附則第十二条の二の七第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-2 - 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 - 地方税法 附則第六条第十四項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-14 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-14 - 地方税法 附則第六条第十五項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-15 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-15 - 地方税法 附則第六条第十六項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-6/par-16 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-16 - 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8 - 地方税法 附則第十七条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-17/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-17/par-8 --- ## 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-20261027T214204-088, 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