# 地方税法 / Local Tax Act — 第百四十四条の八 (Article 144-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-8. 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: 第百四十四条の八 (Article 144-8)（特約業者の指定等） — address `art-144-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-8 - 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. --- ### 第百四十四条の八（特約業者の指定等） — Designation, etc. of Contracted Dealers caption: machine translation, not official art-144-8 · https://japanlaw.org/en/local-tax-act/art-144-8 · https://japanlaw.org/l/325AC0000000226/art-144-8 **第一項** 道府県知事は、元売業者との間に締結された販売契約に基づいて当該元売業者から継続的に軽油の供給を受け、これを販売することを業とする者（その経営の基礎その他の事項を勘案して政令で定める要件に該当する者を除く。）で、当該道府県内に主たる事務所又は事業所を有するものを、その者の申請に基づき、仮特約業者として指定するものとする。 art-144-8/par-1 · https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 A prefectural governor is to designate as a provisional contracted dealer, based on the person's application, a person who is engaged in the business of receiving a continuous supply of light oil from a primary distributor under a sales contract concluded with that primary distributor and selling it (excluding a person who satisfies the requirements specified by Cabinet Order taking into consideration the basis of the person's management and other matters), and who has a principal office or place of business within the prefecture. machine translation, not official **第二項** 前項の規定による仮特約業者の指定の有効期間は、指定を受けた日から起算して一年とする。ただし、仮特約業者が次条第一項の規定による特約業者の指定を受けたときは、当該仮特約業者の指定は、その効力を失う。 art-144-8/par-2 · https://japanlaw.org/en/local-tax-act/art-144-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-2 The validity period of the designation of a provisional contracted dealer under the preceding paragraph is one year counted from the date of designation; provided, however, that where the provisional contracted dealer has received designation as a contracted dealer under paragraph (1) of the following Article, the designation of that provisional contracted dealer ceases to be effective. machine translation, not official **第三項** 第一項の道府県知事は、仮特約業者が同項の政令で定める要件に該当することとなつたときその他政令で定める場合には、仮特約業者の指定を取り消すことができる。 art-144-8/par-3 · https://japanlaw.org/en/local-tax-act/art-144-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-3 The prefectural governor referred to in paragraph (1) may revoke the designation of a provisional contracted dealer when the provisional contracted dealer comes to satisfy the requirements specified by Cabinet Order referred to in that paragraph, or in other cases specified by Cabinet Order. machine translation, not official **第四項** 第一項の道府県知事は、仮特約業者の指定又は指定の取消しを行つた場合には、その旨を関係道府県知事に通知しなければならない。 art-144-8/par-4 · https://japanlaw.org/en/local-tax-act/art-144-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-4 Where the prefectural governor referred to in paragraph (1) has designated a provisional contracted dealer or revoked such a designation, the governor must notify the governors of the relevant prefectures to that effect. machine translation, not official **第五項** 前各項に定めるもののほか、仮特約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。 art-144-8/par-5 · https://japanlaw.org/en/local-tax-act/art-144-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-5 In addition to what is provided for in the preceding paragraphs, matters necessary for the designation of provisional contracted dealers or the revocation of designation are specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-144-8/par-2: 前項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 - art-144-8/par-2: 次条第一項 → 地方税法 第百四十四条の九第一項 (Article 144-9, paragraph (1)), art-144-9/par-1 — https://japanlaw.org/en/local-tax-act/art-144-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-1 - art-144-8/par-3: 第一項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 - art-144-8/par-4: 第一項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 - art-144-8/par-5: 前各項 → 地方税法 第百四十四条の八第一項 (Article 144-8, paragraph (1)), art-144-8/par-1 — https://japanlaw.org/en/local-tax-act/art-144-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-1 - art-144-8/par-5: 前各項 → 地方税法 第百四十四条の八第二項 (Article 144-8, paragraph (2)), art-144-8/par-2 — https://japanlaw.org/en/local-tax-act/art-144-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-2 - art-144-8/par-5: 前各項 → 地方税法 第百四十四条の八第三項 (Article 144-8, paragraph (3)), art-144-8/par-3 — https://japanlaw.org/en/local-tax-act/art-144-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-3 - art-144-8/par-5: 前各項 → 地方税法 第百四十四条の八第四項 (Article 144-8, paragraph (4)), art-144-8/par-4 — https://japanlaw.org/en/local-tax-act/art-144-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-4 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の八第二項（特約業者の指定等） — https://japanlaw.org/en/local-tax-act/art-144-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-2 - 地方税法 第百四十四条の八第三項（特約業者の指定等） — https://japanlaw.org/en/local-tax-act/art-144-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-3 - 地方税法 第百四十四条の八第四項（特約業者の指定等） — https://japanlaw.org/en/local-tax-act/art-144-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-4 - 地方税法 第百四十四条の八第五項（特約業者の指定等） — https://japanlaw.org/en/local-tax-act/art-144-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-8/par-5 - 地方税法 附則第六条第五項（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-5 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-5 - 地方税法 附則第六条第六項（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-6 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-6 --- ## 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