# 地方税法 / Local Tax Act — 第百四十四条の九 (Article 144-9)

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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: 第百四十四条の九 (Article 144-9) — address `art-144-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-9
- 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.

---

### 第百四十四条の九
<sup>art-144-9 · https://japanlaw.org/en/local-tax-act/art-144-9 · https://japanlaw.org/l/325AC0000000226/art-144-9</sup>

    **第一項**  道府県知事は、当該道府県内に主たる事務所又は事業所を有する仮特約業者のうち、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、当該仮特約業者の申請に基づき、特約業者として指定するものとする。この場合において、道府県知事は、あらかじめ関係道府県知事の意見を聴かなければならない。
    <sup>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</sup>
    The prefectural governor is to designate as a contracted dealer, based on the application of the provisional contracted dealer, a provisional contracted dealer that has its principal office or place of business within the prefecture and satisfies the requirements specified by Cabinet Order, such as being found to pose no obstacle to securing the collection of light oil delivery tax. In this case, the prefectural governor must hear in advance the opinions of the governors of the relevant prefectures.
    <sup>machine translation, not official</sup>

    **第二項**  前項の道府県知事は、特約業者の指定を行つたときは、その旨を関係道府県知事に通知するとともに、総務大臣に報告しなければならない。
    <sup>art-144-9/par-2 · https://japanlaw.org/en/local-tax-act/art-144-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-2</sup>
    When the prefectural governor referred to in the preceding paragraph has designated a contracted dealer, the governor must notify the governors of the relevant prefectures to that effect and report to the Minister for Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

    **第三項**  特約業者の主たる事務所又は事業所所在地の道府県知事は、特約業者が第一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、特約業者の指定を取り消すことができる。
    <sup>art-144-9/par-3 · https://japanlaw.org/en/local-tax-act/art-144-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-3</sup>
    The governor of the prefecture where the principal office or place of business of a contracted dealer is located may revoke the designation of the contracted dealer when the contracted dealer ceases to satisfy the requirements prescribed in paragraph (1) or satisfies other requirements specified by Cabinet Order.
    <sup>machine translation, not official</sup>

    **第四項**  関係道府県知事は、特約業者について前項の規定による指定の取消しの必要があると認めるときは、その理由を記載した書類を添えて、当該特約業者の主たる事務所又は事業所所在地の道府県知事に対し、特約業者の指定の取消しの請求をしなければならない。
    <sup>art-144-9/par-4 · https://japanlaw.org/en/local-tax-act/art-144-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-4</sup>
    Where the governor of a relevant prefecture finds it necessary to revoke the designation of a contracted dealer under the preceding paragraph, the governor must make a request for the revocation of the designation of the contracted dealer to the governor of the prefecture where the principal office or place of business of the contracted dealer is located, attaching a document stating the reasons.
    <sup>machine translation, not official</sup>

    **第五項**  特約業者の主たる事務所又は事業所所在地の道府県知事は、当該特約業者について前項の規定による指定の取消しの請求に係る書類を受け取つた場合において、必要があると認めるときは、当該特約業者の指定を取り消さなければならない。ただし、関係道府県知事と意見を異にする場合においては、当該書類を受け取つた日から二月以内に、自己の意見を付して、当該書類を総務大臣に送付するとともに、その指示を求めなければならない。
    <sup>art-144-9/par-5 · https://japanlaw.org/en/local-tax-act/art-144-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-5</sup>
    Where the governor of the prefecture where the principal office or place of business of a contracted dealer is located has received the documents pertaining to a request for revocation of designation under the preceding paragraph with regard to the contracted dealer, if the governor finds it necessary, the governor must revoke the designation of the contracted dealer; provided, however, that where the governor's opinion differs from that of the governor of the relevant prefecture, the governor must, within two months from the day of receiving the documents, send the documents to the Minister for Internal Affairs and Communications, attaching the governor's own opinion, and request the Minister's instructions.
    <sup>machine translation, not official</sup>

    **第六項**  総務大臣は、前項ただし書の規定による指示の請求があつた場合において、特約業者の指定の取消しの必要があると認めるときは、その特約業者の主たる事務所又は事業所所在地の道府県知事に対し、その特約業者の指定の取消しの指示をしなければならない。この場合においては、当該特約業者の主たる事務所又は事業所所在地の道府県知事は、その指示に基づいて当該特約業者の指定を取り消さなければならない。
    <sup>art-144-9/par-6 · https://japanlaw.org/en/local-tax-act/art-144-9/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-6</sup>
    Where a request for instructions under the proviso to the preceding paragraph has been made and the Minister for Internal Affairs and Communications finds it necessary to revoke the designation of the contracted dealer, the Minister must instruct the governor of the prefecture where the principal office or place of business of the contracted dealer is located to revoke the designation of the contracted dealer. In this case, the governor of the prefecture where the principal office or place of business of the contracted dealer is located must revoke the designation of the contracted dealer based on the instructions.
    <sup>machine translation, not official</sup>

    **第七項**  総務大臣は、第五項ただし書の規定による指示の請求があつた場合において、特約業者の指定の取消しの必要がないと認めるときは、その旨を当該特約業者の主たる事務所又は事業所所在地の道府県知事及び関係道府県知事に通知しなければならない。
    <sup>art-144-9/par-7 · https://japanlaw.org/en/local-tax-act/art-144-9/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-7</sup>
    Where a request for instructions under the proviso to paragraph (5) has been made and the Minister for Internal Affairs and Communications finds it unnecessary to revoke the designation of the contracted dealer, the Minister must notify the governor of the prefecture where the principal office or place of business of the contracted dealer is located and the governors of the relevant prefectures to that effect.
    <sup>machine translation, not official</sup>

    **第八項**  総務大臣は、第六項前段の指示又は前項の規定による通知をしようとするときは、地方財政審議会の意見を聴かなければならない。
    <sup>art-144-9/par-8 · https://japanlaw.org/en/local-tax-act/art-144-9/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-8</sup>
    When the Minister for Internal Affairs and Communications intends to give the instructions in the first sentence of paragraph (6) or the notification under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.
    <sup>machine translation, not official</sup>

    **第九項**  特約業者の主たる事務所又は事業所所在地の道府県知事は、第三項、第五項本文又は第六項後段の規定によつて当該特約業者の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するとともに、総務大臣に報告しなければならない。
    <sup>art-144-9/par-9 · https://japanlaw.org/en/local-tax-act/art-144-9/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-9</sup>
    Where the governor of the prefecture where the principal office or place of business of a contracted dealer is located has revoked the designation of the contracted dealer pursuant to the provisions of paragraph (3), the main clause of paragraph (5), or the second sentence of paragraph (6), the governor must notify the governors of the relevant prefectures to that effect and report to the Minister for Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

    **第十項**  前各項に定めるもののほか、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。
    <sup>art-144-9/par-10 · https://japanlaw.org/en/local-tax-act/art-144-9/par-10 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-10</sup>
    In addition to what is provided for in the preceding paragraphs, matters necessary for the designation of contracted dealers or the revocation of designation are specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

---

## Cites
- art-144-9/par-2: 前項 → 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-144-9/par-3: 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-144-9/par-4: 前項 → 地方税法 第百四十四条の九第三項 (Article 144-9, paragraph (3)), art-144-9/par-3 — https://japanlaw.org/en/local-tax-act/art-144-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-3
- art-144-9/par-5: 前項 → 地方税法 第百四十四条の九第四項 (Article 144-9, paragraph (4)), art-144-9/par-4 — https://japanlaw.org/en/local-tax-act/art-144-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-4
- art-144-9/par-6: 前項 → 地方税法 第百四十四条の九第五項 (Article 144-9, paragraph (5)), art-144-9/par-5 — https://japanlaw.org/en/local-tax-act/art-144-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-5
- art-144-9/par-7: 第五項 → 地方税法 第百四十四条の九第五項 (Article 144-9, paragraph (5)), art-144-9/par-5 — https://japanlaw.org/en/local-tax-act/art-144-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-5
- art-144-9/par-8: 第六項 → 地方税法 第百四十四条の九第六項 (Article 144-9, paragraph (6)), art-144-9/par-6 — https://japanlaw.org/en/local-tax-act/art-144-9/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-6
- art-144-9/par-8: 前項 → 地方税法 第百四十四条の九第七項 (Article 144-9, paragraph (7)), art-144-9/par-7 — https://japanlaw.org/en/local-tax-act/art-144-9/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-7
- art-144-9/par-9: 第三項 → 地方税法 第百四十四条の九第三項 (Article 144-9, paragraph (3)), art-144-9/par-3 — https://japanlaw.org/en/local-tax-act/art-144-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-3
- art-144-9/par-9: 第五項 → 地方税法 第百四十四条の九第五項 (Article 144-9, paragraph (5)), art-144-9/par-5 — https://japanlaw.org/en/local-tax-act/art-144-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-5
- art-144-9/par-9: 第六項 → 地方税法 第百四十四条の九第六項 (Article 144-9, paragraph (6)), art-144-9/par-6 — https://japanlaw.org/en/local-tax-act/art-144-9/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-6
- art-144-9/par-10: 前各項 → 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-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第二項 (Article 144-9, paragraph (2)), art-144-9/par-2 — https://japanlaw.org/en/local-tax-act/art-144-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-2
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第三項 (Article 144-9, paragraph (3)), art-144-9/par-3 — https://japanlaw.org/en/local-tax-act/art-144-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-3
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第四項 (Article 144-9, paragraph (4)), art-144-9/par-4 — https://japanlaw.org/en/local-tax-act/art-144-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-4
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第五項 (Article 144-9, paragraph (5)), art-144-9/par-5 — https://japanlaw.org/en/local-tax-act/art-144-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-5
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第六項 (Article 144-9, paragraph (6)), art-144-9/par-6 — https://japanlaw.org/en/local-tax-act/art-144-9/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-6
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第七項 (Article 144-9, paragraph (7)), art-144-9/par-7 — https://japanlaw.org/en/local-tax-act/art-144-9/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-7
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第八項 (Article 144-9, paragraph (8)), art-144-9/par-8 — https://japanlaw.org/en/local-tax-act/art-144-9/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-8
- art-144-9/par-10: 前各項 → 地方税法 第百四十四条の九第九項 (Article 144-9, paragraph (9)), art-144-9/par-9 — https://japanlaw.org/en/local-tax-act/art-144-9/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-9

## Cited by

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

- 地方税法 第百四十四条第一項第三号（用語の意義） — https://japanlaw.org/en/local-tax-act/art-144/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-144/par-1/item-3
- 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 第百四十四条の九第二項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-2
- 地方税法 第百四十四条の九第三項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-3
- 地方税法 第百四十四条の九第四項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-4
- 地方税法 第百四十四条の九第五項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-5
- 地方税法 第百四十四条の九第六項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-6
- 地方税法 第百四十四条の九第七項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-7
- 地方税法 第百四十四条の九第八項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-8
- 地方税法 第百四十四条の九第九項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-9 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-9
- 地方税法 第百四十四条の九第十項 — https://japanlaw.org/en/local-tax-act/art-144-9/par-10 · https://japanlaw.org/l/325AC0000000226/art-144-9/par-10
- 地方税法 附則第六条第七項（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-7 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-7
- 地方税法 附則第六条第八項（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-8 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-089, 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