# 地方税法 / Local Tax Act — 第百四十四条の七 (Article 144-7)

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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: 第百四十四条の七 (Article 144-7)（元売業者の指定） — address `art-144-7`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-7
- 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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### 第百四十四条の七（元売業者の指定） — Designation of Primary Distributors
<sup>caption: machine translation, not official</sup>
<sup>art-144-7 · https://japanlaw.org/en/local-tax-act/art-144-7 · https://japanlaw.org/l/325AC0000000226/art-144-7</sup>

    **第一項**  総務大臣は、次に掲げる者のうち、軽油引取税の徴収の確保に支障がないと認められることその他の政令で定める要件に該当するものを、これらの者の申請に基づき、元売業者として指定するものとする。
    <sup>art-144-7/par-1 · https://japanlaw.org/en/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1</sup>
    The Minister for Internal Affairs and Communications is to designate as primary distributors, based on their applications, those among the following persons who satisfy the requirements specified by Cabinet Order, such as being found to pose no obstacle to securing the collection of light oil delivery tax:
    <sup>machine translation, not official</sup>

      **一**  軽油を製造することを業とする者（軽油の製造量その他の事項について総務省令で定める基準に該当する者に限る。）
      <sup>art-144-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-144-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1/item-1</sup>
      a person engaged in the business of manufacturing light oil (limited to a person who satisfies the criteria specified by Order of the Ministry of Internal Affairs and Communications with regard to the manufactured volume of light oil and other matters);
      <sup>machine translation, not official</sup>

      **二**  軽油を輸入することを業とする者（軽油の輸入量その他の事項について総務省令で定める基準に該当する者に限る。）
      <sup>art-144-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-144-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1/item-2</sup>
      a person engaged in the business of importing light oil (limited to a person who satisfies the criteria specified by Order of the Ministry of Internal Affairs and Communications with regard to the imported volume of light oil and other matters);
      <sup>machine translation, not official</sup>

      **三**  軽油を販売することを業とする者（軽油の販売量その他の事項について総務省令で定める基準に該当する者に限る。）
      <sup>art-144-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-144-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1/item-3</sup>
      a person engaged in the business of selling light oil (limited to a person who satisfies the criteria specified by Order of the Ministry of Internal Affairs and Communications with regard to the sales volume of light oil and other matters).
      <sup>machine translation, not official</sup>

    **第二項**  総務大臣は、元売業者が前項に規定する要件に該当しなくなつたときその他政令で定める要件に該当するときは、元売業者の指定を取り消すことができる。
    <sup>art-144-7/par-2 · https://japanlaw.org/en/local-tax-act/art-144-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-2</sup>
    The Minister for Internal Affairs and Communications may revoke the designation of a primary distributor when the primary distributor ceases to satisfy the requirements prescribed in the preceding paragraph or satisfies other requirements specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第三項**  前二項に定めるもののほか、元売業者の指定又は指定の取消しに関し必要な事項は、総務省令で定める。
    <sup>art-144-7/par-3 · https://japanlaw.org/en/local-tax-act/art-144-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-3</sup>
    In addition to what is provided for in the preceding two paragraphs, matters necessary for the designation of primary distributors or the revocation of designation are specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-7/par-2: 前項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/en/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1
- art-144-7/par-3: 前二項 → 地方税法 第百四十四条の七第一項 (Article 144-7, paragraph (1)), art-144-7/par-1 — https://japanlaw.org/en/local-tax-act/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-1
- art-144-7/par-3: 前二項 → 地方税法 第百四十四条の七第二項 (Article 144-7, paragraph (2)), art-144-7/par-2 — https://japanlaw.org/en/local-tax-act/art-144-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-2

## Cited by

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

- 地方税法 第百四十四条第一項第二号（用語の意義） — https://japanlaw.org/en/local-tax-act/art-144/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144/par-1/item-2
- 地方税法 第百四十四条の七第二項（元売業者の指定） — https://japanlaw.org/en/local-tax-act/art-144-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-2
- 地方税法 第百四十四条の七第三項（元売業者の指定） — https://japanlaw.org/en/local-tax-act/art-144-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-7/par-3
- 地方税法 第百四十四条の三十二第一項（製造等の承認を受ける義務等） — https://japanlaw.org/en/local-tax-act/art-144-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-32/par-1
- 地方税法 第百四十四条の三十八第一項第一号（総務省の職員の軽油引取税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-144-38/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-38/par-1/item-1
- 地方税法 第百四十四条の三十八の四第一項（総務省の職員の軽油引取税に関する調査の終了の際の手続） — https://japanlaw.org/en/local-tax-act/art-144-38-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-1
- 地方税法 第百四十四条の三十八の四第二項（総務省の職員の軽油引取税に関する調査の終了の際の手続） — https://japanlaw.org/en/local-tax-act/art-144-38-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-38-4/par-2
- 地方税法 附則第六条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-3
- 地方税法 附則第六条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/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-20261027T214204-088, 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