# 地方税法 / Local Tax Act — 第七節 (Chapter 2, Section 7)
This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144. 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: 第七節 (Chapter 2, Section 7) — address `ch-2/sec-7`
- Text: the text as amended with effect from 2028-04-01, standing until 2028-06-03 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20280401_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#ch-2/sec-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-2/sec-7
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
---
## 第七節 軽油引取税 — Section 7 Light Oil Delivery Tax
heading: machine translation, not official
ch-2/sec-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#ch-2/sec-7
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-7/subsec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#ch-2/sec-7/subsec-1
### 第百四十四条（用語の意義） — Meanings of the Terms
caption: machine translation, not official
art-144 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144
**第一項** 軽油引取税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-144/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144/par-1
For the light oil delivery tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 軽油 温度十五度において〇・八〇一七を超え、〇・八七六二に達するまでの比重を有する炭化水素油をいい、政令で定める規格の炭化水素油を含まないものとする。
art-144/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144/par-1/item-1
light oil: means hydrocarbon oil having a specific gravity at a temperature of 15 degrees exceeding 0.8017 and up to 0.8762, and does not include hydrocarbon oil of a specification prescribed by Cabinet Order;
machine translation, not official
**二** 元売業者 軽油を製造することを業とする者、軽油を輸入することを業とする者又は軽油を販売することを業とする者で、第百四十四条の七第一項の規定により総務大臣の指定を受けている者をいう。
art-144/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144/par-1/item-2
primary distributor: means a person who engages in the business of manufacturing light oil, importing light oil or selling light oil, and who has been designated by the Minister for Internal Affairs and Communications under Article 144-7, paragraph (1);
machine translation, not official
**三** 特約業者 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で、第百四十四条の九第一項の規定により道府県知事の指定を受けている者をいう。
art-144/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144/par-1/item-3
contracted dealer: means a person who, under a sales contract concluded with a primary distributor, continuously receives a supply of light oil from that primary distributor and engages in the business of selling it, and who has been designated by the prefectural governor under Article 144-9, paragraph (1).
machine translation, not official
**第二項** 軽油引取税が課される引取りが行われる前に軽油に炭化水素油以外のものを混和した場合においては、その混和により生じたものを前項第一号の軽油とみなす。
art-144/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144/par-2
If a substance other than hydrocarbon oil has been mixed with light oil before the taking of delivery on which the light oil delivery tax is imposed, the product of that mixing is deemed to be light oil under item (i) of the preceding paragraph.
machine translation, not official
### 第百四十四条の二（軽油引取税の納税義務者等） — Persons Liable for the Light Oil Delivery Tax, etc.
caption: machine translation, not official
art-144-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2
**第一項** 軽油引取税は、特約業者又は元売業者からの軽油の引取り（特約業者の元売業者からの引取り及び元売業者の他の元売業者からの引取りを除く。次項において同じ。）で当該引取りに係る軽油の現実の納入を伴うものに対し、その数量を課税標準として、当該軽油の納入地（石油製品の販売業者が軽油の引取りを行う場合にあつては、販売業者の当該納入に係る事業所。第百四十四条の十四第二項及び第百四十四条の十五第一項において同じ。）所在の道府県において、その引取りを行う者に課する。
art-144-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
The light oil delivery tax is imposed, with the quantity as its tax base, on the taking of delivery of light oil from a contracted dealer or primary distributor (excluding a contracted dealer's taking of delivery from a primary distributor and a primary distributor's taking of delivery from another primary distributor; the same applies in the following paragraph) that involves actual delivery of the light oil subject to that taking of delivery, and is imposed on the person taking that delivery in the prefecture in which the place of delivery of that light oil is located (in the case where a seller of petroleum products takes delivery of light oil, the seller's place of business relating to that delivery; the same applies in Article 144-14, paragraph (2) and Article 144-15, paragraph (1)).
machine translation, not official
**第二項** 前項の場合において、特約業者又は元売業者からの軽油の引取りを行う者が当該引取りに係る軽油の現実の納入を受けない場合に当該軽油につき現実の納入を伴う引取りを行う者があるときは、その者が当該納入の時に当該特約業者又は元売業者から当該納入に係る軽油の引取りを行つたものとみなして、同項の規定を適用する。
art-144-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
In the case referred to in the preceding paragraph, where a person taking delivery of light oil from a contracted dealer or primary distributor does not receive actual delivery of the light oil subject to that taking of delivery, and there is a person who takes delivery of that light oil involving actual delivery, the provisions of that paragraph apply by deeming that person to have taken delivery of the light oil subject to that delivery from that contracted dealer or primary distributor at the time of that delivery.
machine translation, not official
**第三項** 軽油引取税は、前二項に規定する場合のほか、特約業者又は元売業者が炭化水素油（炭化水素とその他の物との混合物又は単一の炭化水素で、一気圧において温度十五度で液状であるものを含む。以下この節において同じ。）で軽油又は揮発油（揮発油税法（昭和三十二年法律第五十五号）第二条第一項に規定する揮発油（同法第六条において揮発油とみなされるものを含む。）をいう。以下この節において同じ。）以外のもの（同法第十六条又は第十六条の二に規定する揮発油のうち灯油に該当するものを含む。以下この節において「燃料炭化水素油」という。）を自動車の内燃機関の燃料として販売した場合においては、その販売量（第百四十四条の三十二第一項第三号の規定により譲渡の承認を受けた当該販売に係る燃料炭化水素油に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油又は揮発油が含まれているときは、当該含まれている軽油又は揮発油に相当する部分の炭化水素油の数量を控除した数量とする。）を課税標準として、当該特約業者又は元売業者の事業所所在の道府県において、当該特約業者又は元売業者に課する。
art-144-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
In addition to the cases prescribed in the preceding two paragraphs, where a contracted dealer or primary distributor has sold hydrocarbon oil (including a mixture of a hydrocarbon and another substance, or a single hydrocarbon, that is liquid at a temperature of 15 degrees at one atmosphere; the same applies hereinafter in this Section) other than light oil or gasoline (meaning gasoline prescribed in Article 2, paragraph (1) of the Gasoline Tax Act (Act No. 55 of 1957) (including what is deemed to be gasoline under Article 6 of that Act); the same applies hereinafter in this Section) (including, of the gasoline prescribed in Article 16 or 16-2 of that Act, that which constitutes kerosene; hereinafter in this Section referred to as "fuel hydrocarbon oil") as fuel for the internal combustion engine of a motor vehicle, the light oil delivery tax is imposed on that contracted dealer or primary distributor, with the sales quantity (if the fuel hydrocarbon oil relating to that sale, the transfer of which has been approved under Article 144-32, paragraph (1), item (iii), includes light oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting the quantity of hydrocarbon oil in the portion equivalent to that included light oil or gasoline) as its tax base, in the prefecture in which that contracted dealer's or primary distributor's place of business is located.
machine translation, not official
**第四項** 軽油引取税は、前三項に規定する場合のほか、特約業者又は元売業者以外の石油製品の販売業者（以下この節において「石油製品販売業者」という。）が、軽油に軽油以外の炭化水素油を混和し若しくは軽油以外の炭化水素油と軽油以外の炭化水素油を混和して製造された軽油を販売した場合又は燃料炭化水素油を自動車の内燃機関の燃料として販売した場合においては、その販売量（第百四十四条の三十二第一項第一号若しくは第二号の規定により製造の承認を受けた当該販売に係る軽油又は同項第三号の規定により譲渡の承認を受けた当該販売に係る燃料炭化水素油に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油又は揮発油が含まれているときは、当該含まれている軽油又は揮発油に相当する部分の炭化水素油の数量を控除した数量とする。）を課税標準として、当該石油製品販売業者の事業所所在の道府県において、当該石油製品販売業者に課する。
art-144-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
In addition to the cases prescribed in the preceding three paragraphs, where a seller of petroleum products other than a contracted dealer or primary distributor (hereinafter in this Section referred to as a "petroleum product seller") has sold light oil produced by mixing hydrocarbon oil other than light oil with light oil or by mixing hydrocarbon oil other than light oil with other hydrocarbon oil other than light oil, or has sold fuel hydrocarbon oil as fuel for the internal combustion engine of a motor vehicle, the light oil delivery tax is imposed on that petroleum product seller, with the sales quantity (if the light oil relating to that sale, the manufacture of which has been approved under Article 144-32, paragraph (1), item (i) or (ii), or the fuel hydrocarbon oil relating to that sale, the transfer of which has been approved under item (iii) of that paragraph, includes light oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting the quantity of hydrocarbon oil in the portion equivalent to that included light oil or gasoline) as its tax base, in the prefecture in which that petroleum product seller's place of business is located.
machine translation, not official
**第五項** 軽油引取税は、前各項に規定する場合のほか、自動車の保有者（自動車の所有者その他自動車を使用する権利を有する者で、自己のために自動車を運行の用に供するものをいう。以下この節において同じ。）が炭化水素油を自動車の内燃機関の燃料として消費した場合（当該自動車を道路において運行の用に供するため消費した場合に限る。）においては、当該炭化水素油の消費に対し、消費量（当該消費に係る炭化水素油（燃料炭化水素油にあつては、第百四十四条の三十二第一項第四号の規定により消費の承認を受け、又は同条第六項の規定により自動車用炭化水素油譲渡証の交付を受けたものをいう。）に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油若しくは燃料炭化水素油又は揮発油が含まれているときは、当該含まれている軽油若しくは燃料炭化水素油又は揮発油に相当する部分の炭化水素油の数量を控除した数量とする。）を課税標準として、当該自動車の主たる定置場所在の道府県において、当該自動車の保有者に課する。
art-144-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-5
In addition to the cases prescribed in the preceding paragraphs, where a motor vehicle holder (meaning an owner of a motor vehicle or other person who has the right to use a motor vehicle and who operates the motor vehicle for that person's own benefit; the same applies hereinafter in this Section) has consumed hydrocarbon oil as fuel for the internal combustion engine of a motor vehicle (limited to consumption for the purpose of operating that motor vehicle on roads), the light oil delivery tax is imposed on the consumption of that hydrocarbon oil, with the quantity consumed (if the hydrocarbon oil subject to that consumption (in the case of fuel hydrocarbon oil, that for which approval of consumption has been received under Article 144-32, paragraph (1), item (iv) or a motor vehicle hydrocarbon oil transfer certificate has been issued under paragraph (6) of that Article) includes light oil, fuel hydrocarbon oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting the quantity of hydrocarbon oil in the portion equivalent to that included light oil, fuel hydrocarbon oil or gasoline) as its tax base, on the motor vehicle holder of that motor vehicle in the prefecture in which the principal location where that motor vehicle is kept is located.
machine translation, not official
**第六項** 軽油引取税は、前各項に規定する場合のほか、軽油引取税の特別徴収義務者がその特別徴収の義務が消滅した時に軽油を所有している場合（特別徴収義務者が引渡しを行つた軽油につき現実の納入が行われていない場合を含む。）においては、その所有に係る軽油（引渡しの後現実の納入が行われていない軽油を含む。以下この項及び第百四十四条の十八第一項第四号において同じ。）の数量（当該所有に係る軽油に既に軽油引取税が課され、又は課されるべき軽油が含まれているときは、当該所有に係る軽油の数量から当該含まれている軽油に相当する部分の数量を控除して得た数量）で政令で定めるところによつて算定したものを課税標準として、その者の事務所又は事業所で当該軽油を直接管理するものが所在する道府県において、その者に課する。
art-144-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-6
In addition to the cases prescribed in the preceding paragraphs, where a special collection agent for the light oil delivery tax owns light oil at the time the special collection obligation is extinguished (including the case where actual delivery has not been made of light oil that the special collection agent has handed over), the light oil delivery tax is imposed on that person, with the quantity of the light oil owned (including light oil for which actual delivery has not been made after handing over; the same applies hereinafter in this paragraph and in Article 144-18, paragraph (1), item (iv)) (if the light oil owned includes light oil on which light oil delivery tax has already been or is to be imposed, the quantity obtained by deducting from the quantity of the light oil owned the quantity of the portion equivalent to that included light oil), as calculated as provided by Cabinet Order, as its tax base, in the prefecture in which the office or place of business of that person that directly manages that light oil is located.
machine translation, not official
### 第百四十四条の三（軽油引取税のみなす課税） — Deemed Taxation of the Light Oil Delivery Tax
caption: machine translation, not official
art-144-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3
**第一項** 軽油引取税は、前条に規定する場合のほか、次の各号に掲げる者の当該各号に掲げる消費、譲渡又は輸入に対し、当該消費、譲渡又は輸入を同条第一項に規定する引取りと、当該消費、譲渡又は輸入をする者を同項に規定する引取りを行う者とみなし、その数量（第一号又は第二号の場合にあつては、当該消費に係る軽油に既に軽油引取税が課され、又は課されるべき軽油が含まれているときは、当該消費に係る軽油の数量から当該含まれている軽油に相当する部分の数量を控除した数量とし、第五号の場合にあつては、第百四十四条の三十二第一項第一号又は第二号の規定により製造の承認を受けた当該消費又は譲渡に係る軽油に既に軽油引取税又は揮発油税が課され、又は課されるべき軽油又は揮発油が含まれているときは、当該消費又は譲渡に係る軽油の数量から当該含まれている軽油又は揮発油に相当する部分の軽油の数量を控除した数量とする。）を課税標準として、第一号又は第二号の場合にあつては当該消費をする者の当該消費について直接関係を有する事務所又は事業所（事務所又は事業所がない者にあつては、住所。以下この節において同じ。）所在の道府県において、第三号又は第四号の場合にあつては当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県において、第五号の場合にあつては当該消費又は譲渡をする者の当該消費又は譲渡について直接関係を有する事務所又は事業所所在の道府県において、第六号の場合にあつては当該輸入をする者（関税法第六十七条の輸入の許可を受ける場合には当該許可を受ける者をいう。以下この項において同じ。）の当該輸入について直接関係を有する事務所又は事業所所在の道府県において、それぞれ当該消費、譲渡又は輸入をする者に課する。
art-144-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1
In addition to the cases prescribed in the preceding Article, the light oil delivery tax is imposed on the consumption, transfer or importation set forth in each of the following items by the persons set forth in those items, by deeming that consumption, transfer or importation to be the taking of delivery prescribed in paragraph (1) of that Article and the person engaging in that consumption, transfer or importation to be the person taking delivery prescribed in that paragraph, with the quantity thereof (in the case of item (i) or (ii), if the light oil subject to that consumption includes light oil on which light oil delivery tax has already been or is to be imposed, the quantity obtained by deducting from the quantity of the light oil subject to that consumption the quantity of the portion equivalent to that included light oil; and in the case of item (v), if the light oil subject to that consumption or transfer, the manufacture of which has been approved under Article 144-32, paragraph (1), item (i) or (ii), includes light oil or gasoline on which light oil delivery tax or gasoline tax has already been or is to be imposed, the quantity obtained by deducting from the quantity of the light oil subject to that consumption or transfer the quantity of light oil in the portion equivalent to that included light oil or gasoline) as its tax base, in the prefecture in which the office or place of business (for a person with no office or place of business, the domicile; the same applies hereinafter in this Section) that has a direct relationship to that consumption by the person engaging in the consumption is located in the case of item (i) or (ii), in the prefecture that issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for that light oil in the case of item (iii) or (iv), in the prefecture in which the office or place of business that has a direct relationship to that consumption or transfer by the person engaging in the consumption or transfer is located in the case of item (v), and in the prefecture in which the office or place of business that has a direct relationship to that importation by the person engaging in the importation (where an import permit under Article 67 of the Customs Act is obtained, the person obtaining that permit; the same applies hereinafter in this paragraph) is located in the case of item (vi), respectively, on the person engaging in that consumption, transfer or importation:
machine translation, not official
**一** 特約業者が軽油を自ら消費する場合における当該軽油の消費
art-144-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-1
consumption of light oil by a contracted dealer in the case where the contracted dealer consumes the light oil itself;
machine translation, not official
**二** 元売業者が軽油を自ら消費する場合における当該軽油の消費
art-144-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-2
consumption of light oil by a primary distributor in the case where the primary distributor consumes the light oil itself;
machine translation, not official
**三** 第百四十四条の六に規定する軽油の引取りを行つた者が他の者に当該引取りに係る軽油を譲渡する場合における当該軽油の譲渡
art-144-3/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
transfer of light oil by a person who has taken delivery of light oil prescribed in Article 144-6, in the case where that person transfers the light oil subject to that taking of delivery to another person;
machine translation, not official
**四** 第百四十四条の六に規定する軽油の引取りを行つた者が同条に規定する用途以外の用途に供するため当該引取りに係る軽油を自ら消費する場合における当該軽油の消費
art-144-3/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-4
consumption of light oil by a person who has taken delivery of light oil prescribed in Article 144-6, in the case where that person consumes the light oil subject to that taking of delivery itself for a use other than the use prescribed in that Article;
machine translation, not official
**五** 特約業者及び元売業者以外の者が軽油の製造をして、当該製造に係る軽油を自ら消費し、又は他の者に譲渡する場合における当該軽油の消費又は譲渡
art-144-3/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
consumption or transfer of light oil by a person other than a contracted dealer or primary distributor, in the case where that person manufactures light oil and consumes the light oil so manufactured itself or transfers it to another person;
machine translation, not official
**六** 特約業者及び元売業者以外の者が軽油の輸入をする場合における当該軽油の輸入
art-144-3/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-6
importation of light oil by a person other than a contracted dealer or primary distributor, in the case where that person imports light oil.
machine translation, not official
**第二項** 特約業者又は元売業者が軽油を使用して軽油以外の炭化水素油（自動車の内燃機関の用に供することができると認められる炭化水素油で政令で定めるものを除く。）を製造する場合における当該軽油の使用は、前項第一号又は第二号に掲げる軽油の消費に含まれないものとする。
art-144-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-2
Where a contracted dealer or primary distributor uses light oil to manufacture hydrocarbon oil other than light oil (excluding hydrocarbon oil specified by Cabinet Order that is found to be usable for the internal combustion engine of a motor vehicle), that use of the light oil is not included in the consumption of light oil set forth in item (i) or (ii) of the preceding paragraph.
machine translation, not official
**第三項** 第一項第三号に掲げる軽油の譲渡をしようとする者は、政令で定めるところにより、あらかじめ、当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県知事にその旨を届け出て、その承認を受けなければならない。
art-144-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-3
A person who intends to transfer light oil set forth in paragraph (1), item (iii) must, as provided by Cabinet Order, give prior notification to the prefectural governor who issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for that light oil, and obtain the governor's approval.
machine translation, not official
**第四項** 何人も、譲渡について前項の承認のなかつた軽油を譲り受けてはならない。
art-144-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-4
No person may receive a transfer of light oil for which the approval under the preceding paragraph was not obtained for the transfer.
machine translation, not official
**第五項** 道府県は、円滑化協定（我が国の自衛隊と我が国以外の締約国の軍隊との間における相互のアクセス及び協力の円滑化に関する我が国と当該締約国との間の条約その他の国際約束であつて我が国の租税の免除に関する事項について定めるもののうち政令で定めるものをいう。）に基づき締約国軍隊（当該円滑化協定に基づいて、我が国の同意を得て、我が国及び当該締約国が相互に決定して実施する活動に関連して国内（この法律の施行地をいう。）に所在する当該締約国の軍隊をいう。第百四十四条の六の二及び第百四十四条の三十二第九項において同じ。）が公用に供する軽油の輸入をする場合における当該軽油の輸入に対しては、第一項（第六号に係る部分に限る。）の規定にかかわらず、軽油引取税を課さないものとする。
art-144-3/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-5
A prefecture is not to impose the light oil delivery tax, notwithstanding the provisions of paragraph (1) (limited to the part relating to item (vi)), on the importation of light oil in the case where the armed forces of a contracting state (meaning the armed forces of that contracting state located within Japan (meaning the territory in which this Act is in force) in connection with activities that Japan and that contracting state mutually decide on and carry out with the consent of Japan under a facilitation agreement; the same applies in Article 144-6-2 and Article 144-32, paragraph (9)) import light oil for official use under a facilitation agreement (meaning, of the treaties and other international agreements between Japan and a contracting state, other than Japan, concerning the facilitation of mutual access and cooperation between the Self-Defense Forces of Japan and the armed forces of that contracting state that provide for matters concerning exemption from Japanese taxes, those specified by Cabinet Order).
machine translation, not official
### 第百四十四条の四（軽油引取税の補完的納税義務） — Supplementary Tax Liability for the Light Oil Delivery Tax
caption: machine translation, not official
art-144-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-4
**第一項** 第百四十四条の三十二第一項第一号又は第二号の規定に違反して道府県知事の承認を受けないで製造された軽油について、第百四十四条の二第四項又は前条第一項第五号の規定により軽油引取税を納付する義務を負う者（以下この条において「納税義務者」という。）が特定できないとき又はその所在が明らかでないときは、当該軽油の製造を行つた者又は当該軽油の製造の用に供した施設若しくは設備を所有する者で政令で定めるものは、当該納税義務者と連帯して当該軽油引取税に係る地方団体の徴収金を納付する義務を負う。
art-144-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-4/par-1
With respect to light oil manufactured in violation of Article 144-32, paragraph (1), item (i) or (ii) without obtaining the approval of the prefectural governor, if a person bearing the obligation to pay the light oil delivery tax under Article 144-2, paragraph (4) or paragraph (1), item (v) of the preceding Article (hereinafter in this Article referred to as the "person liable for tax") cannot be identified or the whereabouts of that person are unknown, a person who manufactured that light oil or a person who owns the facilities or equipment used for the manufacture of that light oil, being a person specified by Cabinet Order, is jointly and severally liable with that person liable for tax to pay the local government levies relating to that light oil delivery tax.
machine translation, not official
**第二項** 前項の場合において、納税義務者が特定できないとき、又は納税義務者の所在が明らかでないときであつて当該納税義務者の第百四十四条の二第四項に規定する事業所若しくは前条第一項第五号に規定する軽油の消費若しくは譲渡について直接関係を有する事務所若しくは事業所（以下この項において「事業所等」という。）が明らかでないときは、この節の適用については、当該軽油の製造が行われた場所を事業所等とみなす。
art-144-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-4/par-2
In the case referred to in the preceding paragraph, where the person liable for tax cannot be identified, or where the whereabouts of the person liable for tax are unknown and the place of business of that person liable for tax prescribed in Article 144-2, paragraph (4) or the office or place of business that has a direct relationship to the consumption or transfer of light oil prescribed in paragraph (1), item (v) of the preceding Article (hereinafter in this paragraph referred to as the "office or place of business") is unknown, then for the purpose of applying this Section, the place where the manufacture of that light oil took place is deemed to be the office or place of business.
machine translation, not official
### 第百四十四条の五（軽油引取税の課税免除） — Exemption from Light Oil Delivery Tax
caption: machine translation, not official
art-144-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-5
**第一項** 道府県は、次に掲げる軽油の引取りに対しては、第百四十四条の十四第四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-144-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-5/par-1
A prefecture is not to impose light oil delivery tax on the taking delivery of the following light oil, only where the approval of the prefectural governor under Article 144-14, paragraph (4) has been given:
machine translation, not official
**一** 軽油の引取りで本邦からの輸出として行われたもの
art-144-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-5/par-1/item-1
taking delivery of light oil that is conducted as an export from Japan;
machine translation, not official
**二** 既に軽油引取税を課された軽油に係る引取り
art-144-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-5/par-1/item-2
taking delivery of light oil on which light oil delivery tax has already been imposed.
machine translation, not official
### 第百四十四条の六
art-144-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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
### 第百四十四条の六の二
art-144-6-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6-2
**第一項** 道府県は、締約国軍隊が、第百四十四条の三第五項の規定により軽油引取税を課さないこととされる輸入に係る軽油又は自ら輸入をした公用に供する燃料炭化水素油を自動車の内燃機関の燃料として消費した場合（当該自動車を道路において運行の用に供するため消費した場合に限る。）における当該軽油又は燃料炭化水素油の消費に対しては、第百四十四条の二第五項の規定にかかわらず、軽油引取税を課さないものとする。
art-144-6-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6-2/par-1
In the case where the armed forces of a contracting state have consumed, as fuel for the internal combustion engine of a motor vehicle (limited to consumption in order to put that motor vehicle into operation on a road), light oil pertaining to imports on which light oil delivery tax is not to be imposed pursuant to Article 144-3, paragraph (5), or fuel hydrocarbon oil for official use that they themselves imported, a prefecture is not to impose light oil delivery tax on the consumption of that light oil or fuel hydrocarbon oil, notwithstanding Article 144-2, paragraph (5).
machine translation, not official
### 第百四十四条の七（元売業者の指定） — Designation of Primary Distributors
caption: machine translation, not official
art-144-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7
**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。
art-144-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1
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:
machine translation, not official
**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。）
art-144-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1/item-1
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);
machine translation, not official
**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。）
art-144-7/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1/item-2
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);
machine translation, not official
**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。）
art-144-7/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1/item-3
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).
machine translation, not official
**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。
art-144-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-2
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.
machine translation, not official
**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。
art-144-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-3
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.
machine translation, not official
### 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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
### 第百四十四条の九
art-144-9 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9
**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。
art-144-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-1
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.
machine translation, not official
**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。
art-144-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-2
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.
machine translation, not official
**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。
art-144-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-3
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.
machine translation, not official
**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。
art-144-9/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-4
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.
machine translation, not official
**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。
art-144-9/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-5
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.
machine translation, not official
**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。
art-144-9/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-6
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.
machine translation, not official
**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。
art-144-9/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-7
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.
machine translation, not official
**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。
art-144-9/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-8
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.
machine translation, not official
**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。
art-144-9/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-9
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.
machine translation, not official
**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。
art-144-9/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-10
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.
machine translation, not official
### 第百四十四条の十（軽油引取税の税率） — Rate of Light Oil Delivery Tax
caption: machine translation, not official
art-144-10 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-10
**第一項** 軽油引取税の税率は、一キロリットルにつき、一万五千円とする。
art-144-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-10/par-1
The rate of light oil delivery tax is 15,000 yen per kiloliter.
machine translation, not official
### 第百四十四条の十一（徴税吏員の軽油引取税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Relating to Light Oil Delivery Tax
caption: machine translation, not official
art-144-11 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11
**第一項** 道府県の徴税吏員は、軽油引取税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。以下この節において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-144-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
In the case where it is necessary for an examination relating to the assessment and collection of light oil delivery tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of such a person (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies hereinafter in this Section) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 特別徴収義務者
art-144-11/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-1
a special collection agent;
machine translation, not official
**二** 納税義務者又は納税義務があると認められる者
art-144-11/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-2
a person liable for tax or a person found to have tax liability;
machine translation, not official
**三** 軽油を内燃機関の燃料として使用することができると認められる自動車の保有者
art-144-11/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-3
a motor vehicle holder whose motor vehicle is found to be capable of using light oil as fuel for an internal combustion engine;
machine translation, not official
**四** 前三号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-144-11/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-4
a person found to have an obligation to give money or goods to the persons listed in the preceding three items;
machine translation, not official
**五** 石油製品販売業者、石油製品を運搬する者その他前各号に掲げる者以外の者で、当該軽油引取税の賦課徴収に関し直接関係があると認められるもの
art-144-11/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-5
a person found to be directly related to the assessment and collection of the light oil delivery tax in question, being a petroleum product seller, a person who transports petroleum products, or any other person other than the persons listed in the preceding items.
machine translation, not official
**第二項** 前項第一号から第三号までに掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項において同じ。）及び前項第一号から第三号までに掲げる者を分割承継法人とする分割に係る分割法人は、同項第四号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-144-11/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-2
A successor corporation in a company split pertaining to a split in which a person listed in items (i) to (iii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by the split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a split in which a person listed in items (i) to (iii) of the preceding paragraph is the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph), are to be included in the persons found to have an obligation to give money or goods as prescribed in item (iv) of that paragraph.
machine translation, not official
**第三項** 第一項の場合においては、当該徴税吏員は、軽油その他の石油製品について、必要最少限度の数量を見本品として採取することができる。
art-144-11/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-3
In the case referred to in paragraph (1), the tax collection official may collect light oil or other petroleum products as samples, in the minimum necessary quantity.
machine translation, not official
**第四項** 第一項又は前項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-144-11/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-4
In the case referred to in paragraph (1) or the preceding paragraph, the tax collection official must carry a certificate proving the official's status and present it when requested by a person concerned.
machine translation, not official
**第五項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-144-11/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-5
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第六項** 軽油引取税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第百四十四条の五十一第六項の定めるところによる。
art-144-11/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-6
With regard to an examination relating to the delinquent tax collection procedure for light oil delivery tax, notwithstanding the provisions of paragraph (1), Article 144-51, paragraph (6) governs.
machine translation, not official
**第七項** 第一項、第三項又は第五項に規定する道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-144-11/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-7
The authority of a prefectural tax collection official prescribed in paragraph (1), (3) or (5) must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第百四十四条の十二（軽油引取税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. in Connection with Light Oil Delivery Tax
caption: machine translation, not official
art-144-12 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-12/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条第一項の規定による帳簿書類その他の物件の検査又は同条第三項の規定による採取を拒み、妨げ、又は忌避したとき。
art-144-12/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of paragraph (1) of the preceding Article, or the collection of samples under the provisions of paragraph (3) of that Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-144-12/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条第一項の規定による徴税吏員の質問に対し、答弁をしないとき、又は虚偽の答弁をしたとき。
art-144-12/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12/par-1/item-3
if the person fails to answer questions put by a tax collection official under the provisions of paragraph (1) of the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-12/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
## 第二款 徴収 — Subsection 2 Collection
heading: machine translation, not official
ch-2/sec-7/subsec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#ch-2/sec-7/subsec-2
### 第百四十四条の十三（軽油引取税の徴収の方法） — Method of Collecting Light Oil Delivery Tax
caption: machine translation, not official
art-144-13 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-13
**第一項** 軽油引取税の徴収については、特別徴収の方法によらなければならない。ただし、第百四十四条の二第三項から第六項まで又は第百四十四条の三の規定によつて軽油引取税を課する場合その他特別の必要がある場合における徴収は、申告納付の方法によるものとする。
art-144-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-13/par-1
Light oil delivery tax must be collected by the method of special collection; provided, however, that collection in the case where light oil delivery tax is imposed pursuant to the provisions of Article 144-2, paragraphs (3) to (6) or Article 144-3, and in other cases of special necessity, is to be by the method of filing and payment.
machine translation, not official
### 第百四十四条の十四（軽油引取税の特別徴収の手続） — Procedures for Special Collection of Light Oil Delivery Tax
caption: machine translation, not official
art-144-14 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14
**第一項** 軽油引取税を特別徴収によつて徴収しようとする場合においては、元売業者又は特約業者その他徴収の便宜を有する者を当該道府県の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
art-144-14/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-1
In the case where light oil delivery tax is to be collected by special collection, a primary distributor, a contracted dealer, or another person in a convenient position to collect the tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and be made to collect it.
machine translation, not official
**第二項** 軽油引取税の特別徴収義務者は、毎月末日までに、総務省令で定める様式によつて、前月の初日から末日までの間において徴収すべき軽油引取税に係る課税標準たる数量（以下この節において「課税標準量」という。）及び税額並びに第百四十四条の五又は第百四十四条の六の規定によつて軽油引取税を課さないこととされる引取りに係る軽油の数量その他必要な事項を記載した納入申告書を、当該特別徴収義務者からの引取りに係る軽油の納入地所在の道府県ごとにその道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。
art-144-14/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
A special collection agent for light oil delivery tax is under an obligation to submit, by the last day of each month, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the quantity serving as the tax base for the light oil delivery tax to be collected during the period from the first day to the last day of the preceding month (hereinafter in this Section referred to as the "taxable volume") and the amount of tax, and the quantity of light oil pertaining to taking delivery on which light oil delivery tax is not to be imposed pursuant to the provisions of Article 144-5 or Article 144-6, and other necessary matters, to the prefectural governor of each prefecture in which the place of delivery of the light oil pertaining to taking delivery from that special collection agent is located, and to remit the remittance to that prefecture.
machine translation, not official
**第三項** 前項の課税標準量は、当該引取りに係る軽油の数量から引取りの際減少すべき軽油の数量として政令で定める数量を控除した数量とする。
art-144-14/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-3
The taxable volume referred to in the preceding paragraph is the quantity obtained by deducting, from the quantity of light oil pertaining to the taking delivery, the quantity specified by Cabinet Order as the quantity of light oil that is to decrease at the time of taking delivery.
machine translation, not official
**第四項** 第二項の場合において、第百四十四条の五又は第百四十四条の六の規定によつて軽油引取税を課さないこととされる引取りに係る軽油の数量については、総務省令で定めるところにより、次条第三項に規定する登録特別徴収義務者は、当該登録に係る道府県知事が交付した第百四十四条の二十一第一項に規定する免税証その他当該数量を証するに足りる書面を添付して、当該道府県知事の承認を受けなければならない。
art-144-14/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-4
In the case referred to in paragraph (2), with regard to the quantity of light oil pertaining to taking delivery on which light oil delivery tax is not to be imposed pursuant to the provisions of Article 144-5 or Article 144-6, a registered special collection agent prescribed in paragraph (3) of the following Article must, as provided by Order of the Ministry of Internal Affairs and Communications, obtain the approval of the prefectural governor pertaining to that registration, attaching the tax exemption certificate prescribed in Article 144-21, paragraph (1) that was issued by that prefectural governor, or another document sufficient to prove that quantity.
machine translation, not official
**第五項** 次条第三項に規定する登録特別徴収義務者は、第二項の期間について当該登録に係る道府県に納入すべき軽油引取税額がない場合においても、同項及び前項の規定に準じて納入申告書を提出しなければならない。
art-144-14/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-5
A registered special collection agent prescribed in paragraph (3) of the following Article must submit a remittance return in accordance with the provisions of paragraph (2) and the preceding paragraph even where there is no amount of light oil delivery tax to be remitted to the prefecture pertaining to that registration for the period referred to in paragraph (2).
machine translation, not official
**第六項** 第二項の規定によつて納入した納入金のうち、軽油引取税の納税者が軽油引取税の特別徴収義務者に支払わなかつた税金に相当する部分については、当該特別徴収義務者は、当該納税者に対して求償権を有する。
art-144-14/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-6
With regard to the portion of the remittance remitted pursuant to the provisions of paragraph (2) that corresponds to the tax not paid to the special collection agent for light oil delivery tax by the taxpayer of light oil delivery tax, that special collection agent has a right to reimbursement against that taxpayer.
machine translation, not official
**第七項** 軽油引取税の特別徴収義務者が前項の求償権に基づいて訴えを提起した場合においては、道府県の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
art-144-14/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-7
Where a special collection agent for light oil delivery tax has brought an action on the basis of the right to reimbursement referred to in the preceding paragraph, the prefectural tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.
machine translation, not official
**第八項** 軽油引取税の特別徴収義務者が元売業者又は特約業者の指定を取り消された場合には、道府県の条例で定めるところにより、その取消しの日に特別徴収義務者でなくなるものとする。
art-144-14/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-8
Where a special collection agent for light oil delivery tax has had its designation as a primary distributor or contracted dealer revoked, the agent is to cease to be a special collection agent on the date of the revocation, as provided by Prefectural Ordinance.
machine translation, not official
### 第百四十四条の十五（軽油引取税の特別徴収義務者としての登録等） — Registration, etc. as a Special Collection Agent for Light Oil Delivery Tax
caption: machine translation, not official
art-144-15 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15
**第一項** 軽油引取税の特別徴収義務者は、その事務所又は事業所所在地の道府県知事及び当該特別徴収義務者からの引取りに係る軽油の納入地の道府県知事に、当該道府県の条例で定めるところにより、特別徴収義務者としての登録を申請しなければならない。
art-144-15/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-1
A special collection agent for light oil delivery tax must apply, as provided by the Prefectural Ordinance of the prefecture concerned, for registration as a special collection agent to the prefectural governor of the prefecture where its office or place of business is located and to the prefectural governor of the prefecture of the place of delivery of the light oil pertaining to taking delivery from that special collection agent.
machine translation, not official
**第二項** 道府県知事は、前項の登録の申請を受理した場合には、当該特別徴収義務者を当該道府県に係る登録特別徴収義務者として登録するとともに、その旨を当該特別徴収義務者に対し通知しなければならない。
art-144-15/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-2
When the prefectural governor has accepted an application for registration under the preceding paragraph, the governor must register the special collection agent as a registered special collection agent pertaining to that prefecture and notify the special collection agent to that effect.
machine translation, not official
**第三項** 道府県知事は、当該道府県に係る登録特別徴収義務者（前項の規定により登録を受けた特別徴収義務者をいう。以下この節において同じ。）から同項の登録の消除の申請があつたときその他条例で定める場合には、条例で定めるところにより、当該登録特別徴収義務者の登録を消除するとともに、その旨を当該消除に係る者に対し通知するものとする。
art-144-15/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-3
The prefectural governor is, as provided by Prefectural Ordinance, to delete the registration of a registered special collection agent pertaining to that prefecture (meaning a special collection agent registered under the preceding paragraph; the same applies hereinafter in this Section) and notify the person pertaining to the deletion to that effect, when an application for deletion of the registration referred to in that paragraph has been made by that registered special collection agent or in other cases specified by Prefectural Ordinance.
machine translation, not official
### 第百四十四条の十六（軽油引取税の特別徴収義務者としての証票の交付等） — Issuance, etc. of Certificates as a Special Collection Agent for Light Oil Delivery Tax
caption: machine translation, not official
art-144-16 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16
**第一項** 道府県知事は、前条第一項の登録の申請を受理した場合には、その申請をした者のうち当該道府県内に事務所又は事業所を有するものに対し、当該道府県の条例で定めるところにより、その者の当該道府県内に所在する事務所又は事業所ごとに、その者が軽油引取税を徴収すべき義務を課せられた者であることを証する総務省令で定める証票を交付しなければならない。
art-144-16/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-1
When the prefectural governor has accepted an application for registration under paragraph (1) of the preceding Article, the governor must issue, to those among the applicants that have an office or place of business in the prefecture, as provided by the Prefectural Ordinance of the prefecture concerned, for each office or place of business of the applicant located in the prefecture, a certificate specified by Order of the Ministry of Internal Affairs and Communications that proves that the applicant is a person on whom the obligation to collect light oil delivery tax has been imposed.
machine translation, not official
**第二項** 前項の証票の交付を受けた者は、これを事務所又は事業所の公衆の見やすい箇所に掲示しなければならない。
art-144-16/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-2
A person who has been issued the certificate referred to in the preceding paragraph must display it at a place in the office or place of business where it is easily visible to the public.
machine translation, not official
**第三項** 第一項の証票は、他人に貸し付け、又は譲り渡してはならない。
art-144-16/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-3
The certificate referred to in paragraph (1) must not be lent or transferred to another person.
machine translation, not official
**第四項** 第一項の証票の交付を受けた者は、軽油引取税の特別徴収の義務が消滅した場合又は事務所若しくは事業所を廃止した場合には、その消滅し、又は廃止した日から十日以内にその証票を道府県知事に返さなければならない。
art-144-16/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-4
A person who has been issued the certificate referred to in paragraph (1) must, where the special collection obligation for light oil delivery tax has been extinguished or the office or place of business has been abolished, return the certificate to the prefectural governor within 10 days from the date of the extinguishment or abolition.
machine translation, not official
### 第百四十四条の十七（軽油引取税の特別徴収義務者の登録等に関する罪） — Offenses Relating to Registration, etc. as a Special Collection Agent for Light Oil Delivery Tax
caption: machine translation, not official
art-144-17 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-17
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-17/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-17/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第百四十四条の十五第一項の規定による登録の申請をしなかつたとき。
art-144-17/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-17/par-1/item-1
if the person fails to file an application for registration under the provisions of Article 144-15, paragraph (1);
machine translation, not official
**二** 前条第二項から第四項までの規定のいずれかに違反したとき。
art-144-17/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-17/par-1/item-2
if the person violates any of the provisions of paragraphs (2) to (4) of the preceding Article.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-17/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-17/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
### 第百四十四条の十八（軽油引取税の申告納付の手続） — Procedures for Filing and Payment of Light Oil Delivery Tax
caption: machine translation, not official
art-144-18 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
**第一項** 第百四十四条の十三ただし書の規定によつて軽油引取税を申告納付すべき納税者（以下この節において「納税者」という。）は、次に定めるところによつて申告した税額をそれぞれ道府県に納付しなければならない。
art-144-18/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1
A taxpayer who is to file and pay light oil delivery tax pursuant to the proviso to Article 144-13 (hereinafter in this Section referred to as the "taxpayer") must pay to the prefecture the amount of tax filed in accordance with the following:
machine translation, not official
**一** 第百四十四条の二第三項に該当する特約業者又は元売業者にあつては、毎月末日までに、前月の初日から末日までの間における当該販売に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該特約業者又は元売業者の事業所所在地の道府県知事に提出すること。
art-144-18/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-1
in the case of a contracted dealer or primary distributor falling under Article 144-2, paragraph (3), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the sale during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the place of business of that contracted dealer or primary distributor is located;
machine translation, not official
**二** 第百四十四条の二第四項に該当する石油製品販売業者にあつては、毎月末日までに、前月の初日から末日までの間における当該販売に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該石油製品販売業者の事業所所在地の道府県知事に提出すること。
art-144-18/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-2
in the case of a petroleum product seller falling under Article 144-2, paragraph (4), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the sale during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the place of business of that petroleum product seller is located;
machine translation, not official
**三** 第百四十四条の二第五項に該当する自動車の保有者にあつては、毎月末日までに、前月の初日から末日までの間における当該消費に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該消費に係る自動車の主たる定置場所在地の道府県知事に提出すること。
art-144-18/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-3
in the case of a motor vehicle holder falling under Article 144-2, paragraph (5), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the principal place where the motor vehicle pertaining to the consumption is kept is located;
machine translation, not official
**四** 第百四十四条の二第六項に該当する者にあつては、その者に係る特別徴収の義務が消滅した日の属する月の翌月の末日までに、その所有に係る軽油に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書をその者の事務所又は事業所で当該軽油を直接管理するものの所在地の道府県知事に提出すること。
art-144-18/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-4
in the case of a person falling under Article 144-2, paragraph (6), to submit, by the last day of the month following the month in which falls the day on which the special collection obligation pertaining to the person was extinguished, a return stating the taxable volume of the light oil delivery tax pertaining to the light oil owned by the person, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the person that directly manages the light oil is located;
machine translation, not official
**五** 第百四十四条の三第一項第一号、第二号又は第五号に掲げる者にあつては、毎月末日までに、前月の初日から末日までの間における当該消費又は譲渡に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該納税者の当該消費又は譲渡について直接関係を有する事務所又は事業所所在地の道府県知事に提出すること。
art-144-18/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-5
in the case of a person listed in Article 144-3, paragraph (1), item (i), (ii) or (v), to submit, by the last day of each month, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption or transfer during the period from the first day to the last day of the preceding month, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the taxpayer that has a direct relationship with the consumption or transfer is located;
machine translation, not official
**六** 第百四十四条の三第一項第三号又は第四号に掲げる者にあつては、当該消費又は譲渡をした日から三十日以内に当該消費又は譲渡に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該軽油に係る第百四十四条の二十一第一項に規定する免税証を交付した道府県知事に提出すること。
art-144-18/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-6
in the case of a person listed in Article 144-3, paragraph (1), item (iii) or (iv), to submit, within 30 days from the date of the consumption or transfer, a return stating the taxable volume of the light oil delivery tax pertaining to the consumption or transfer, the amount of tax, and other necessary matters, to the prefectural governor who issued the tax exemption certificate prescribed in Article 144-21, paragraph (1) for the light oil;
machine translation, not official
**七** 第百四十四条の三第一項第六号に掲げる者にあつては、当該軽油の輸入の時までに、当該輸入に係る軽油引取税の課税標準量、税額その他必要な事項を記載した申告書を当該納税者の当該輸入について直接関係を有する事務所又は事業所所在地の道府県知事に提出すること。
art-144-18/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-7
in the case of a person listed in Article 144-3, paragraph (1), item (vi), to submit, by the time of the import of the light oil, a return stating the taxable volume of the light oil delivery tax pertaining to the import, the amount of tax, and other necessary matters, to the prefectural governor of the prefecture where the office or place of business of the taxpayer that has a direct relationship with the import is located.
machine translation, not official
**第二項** 前項各号に規定する申告書の様式は、総務省令で定める。
art-144-18/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-2
The form of the return prescribed in each item of the preceding paragraph is specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百四十四条の十九（軽油引取税に係る故意不申告の罪） — Offense of Intentional Failure to File in Connection with Light Oil Delivery Tax
caption: machine translation, not official
art-144-19 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-19
**第一項** 正当な理由がなくて前条第一項各号の規定による申告書を当該各号に規定する申告書の提出期限までに提出しなかつたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-144-19/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-19/par-1
If a person, without justifiable grounds, fails to submit a return under each item of paragraph (1) of the preceding Article by the deadline for filing of the return prescribed in the relevant item, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived depending on the circumstances.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-19/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-19/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第百四十四条の二十（軽油引取税の保全担保） — Security for Preservation in Connection with Light Oil Delivery Tax
caption: machine translation, not official
art-144-20 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-20
**第一項** 道府県知事は、軽油引取税に係る地方団体の徴収金の保全のため必要があると認めるときは、政令で定めるところにより、軽油引取税に係る地方団体の徴収金の担保として、軽油引取税の特別徴収義務者又は納税者に対し、金額及び期間を指定して、第十六条第一項各号に掲げる担保又は金銭の提供を命ずることができる。
art-144-20/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-20/par-1
Where the prefectural governor finds it necessary for the preservation of local government levies pertaining to light oil delivery tax, the governor may, as provided by Cabinet Order, order a special collection agent for light oil delivery tax or a taxpayer, as security for the local government levies pertaining to light oil delivery tax, specifying the amount and period, to provide the security or money listed in the items of Article 16, paragraph (1).
machine translation, not official
**第二項** 第十六条第三項及び第十六条の五の規定は、前項の規定による担保について準用する。
art-144-20/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-20/par-2
The provisions of Article 16, paragraph (3) and Article 16-5 apply mutatis mutandis to security under the preceding paragraph.
machine translation, not official
### 第百四十四条の二十一（軽油引取税に係る免税の手続） — Procedures for Tax Exemption in Connection with Light Oil Delivery Tax
caption: machine translation, not official
art-144-21 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21
**第一項** 第百四十四条の六に規定する用途に供するため、同条の規定によつてその引取りについて軽油引取税を課さないこととされる軽油（以下この節において「免税軽油」という。）の引取りを行おうとする同条に規定する者（以下この節において「免税軽油使用者」という。）は、政令で定めるところにより、免税軽油使用者の当該免税軽油の使用に係る事務所又は事業所所在地の道府県知事に、当該道府県知事から交付を受けた次項に規定する免税軽油使用者証を提示するとともに、免税軽油の数量、免税軽油の引取りを行おうとする販売業者の事務所又は事業所所在地及び氏名又は名称その他必要な事項を記載した申請書を提出して免税証（免税軽油の引取りであることを証する書面をいう。以下この節において同じ。）の交付を受け、その免税証を当該免税証の交付を行つた道府県に係る登録特別徴収義務者に提出しなければならない。ただし、免税軽油使用者は、特別の事情によりこれにより難い場合にあつては、政令で定めるところにより、その主たる事務所若しくは事業所所在地の道府県知事又は当該免税軽油の使用に係る事務所若しくは事業所を管理する事務所若しくは事業所所在地の道府県知事に、当該道府県知事から交付を受けた次項に規定する免税軽油使用者証を提示して免税証の交付を申請することができる。
art-144-21/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
A person prescribed in Article 144-6 (hereinafter in this Section referred to as a "tax-exempt light oil user") who intends to take delivery, for the use prescribed in that Article, of light oil on whose taking delivery light oil delivery tax is not to be imposed pursuant to the provisions of that Article (hereinafter in this Section referred to as "tax-exempt light oil") must, as provided by Cabinet Order, present to the prefectural governor of the prefecture where the office or place of business of the tax-exempt light oil user relating to the use of the tax-exempt light oil is located the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, submit a written application stating the quantity of tax-exempt light oil, the location and the name of the office or place of business of the seller from which the tax-exempt light oil is to be taken delivery, and other necessary matters, thereby receiving issuance of a tax exemption certificate (meaning a document proving that it is the taking delivery of tax-exempt light oil; the same applies hereinafter in this Section), and submit the tax exemption certificate to the registered special collection agent pertaining to the prefecture that issued the tax exemption certificate; provided, however, that where it is difficult to proceed in this manner owing to special circumstances, a tax-exempt light oil user may, as provided by Cabinet Order, present to the prefectural governor of the prefecture where its principal office or place of business is located, or to the prefectural governor of the prefecture where the office or place of business that manages the office or place of business relating to the use of the tax-exempt light oil is located, the tax-exempt light oil user certificate prescribed in the following paragraph that was issued by that prefectural governor, and apply to that prefectural governor for issuance of a tax exemption certificate.
machine translation, not official
**第二項** 前項の規定により免税証の交付を受けようとする免税軽油使用者は、あらかじめ、政令で定めるところにより、免税証の交付を受けようとする道府県知事に申請書を提出して免税軽油使用者であることを証する書面（以下この節において「免税軽油使用者証」という。）の交付を受けておかなければならない。この場合において、免税軽油使用者のうち当該道府県知事の承認を受けた者にあつては、二人以上の者が代表者を定めて免税軽油使用者証の交付を受けることができる。
art-144-21/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
A tax-exempt light oil user who intends to be issued a tax exemption certificate under the provisions of the preceding paragraph must, in advance, as specified by Cabinet Order, submit a written application to the prefectural governor from whom the user intends to be issued the tax exemption certificate and be issued a document certifying that the person is a tax-exempt light oil user (hereinafter referred to in this Section as a "tax-exempt light oil user certificate"). In this case, among tax-exempt light oil users, those who have obtained the approval of that prefectural governor may have two or more persons designate a representative and be issued a tax-exempt light oil user certificate.
machine translation, not official
**第三項** 道府県知事は、前項の申請があつた場合において、免税軽油使用者が引取りを行おうとする免税軽油の用途が第百四十四条の六に規定する用途に該当しないときその他政令で定めるときを除き、免税軽油使用者証を交付しなければならない。
art-144-21/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-3
In the case where an application under the preceding paragraph is made, the prefectural governor must issue a tax-exempt light oil user certificate, except where the purpose of the tax-exempt light oil that the tax-exempt light oil user intends to take delivery of does not fall under the purposes prescribed in Article 144-6, or in other cases specified by Cabinet Order.
machine translation, not official
**第四項** 免税軽油使用者証の交付を受けた者（第二項後段の規定により二人以上の者が代表者を定めて免税軽油使用者証の交付を受けた場合にあつては、そのいずれかの者）が地方税に関する法令の規定に違反したときその他軽油引取税の取締り又は保全上特に必要があると認めるときは、当該免税軽油使用者証を交付した道府県知事は、当該免税軽油使用者証及び当該免税軽油使用者証の提示を受けて交付した免税証の返納を命ずることができる。
art-144-21/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-4
If a person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of paragraph (2), any one of them) violates the provisions of laws and regulations concerning local taxes, or if it is found to be particularly necessary for the control or preservation of the light oil delivery tax, the prefectural governor who issued that tax-exempt light oil user certificate may order the return of that tax-exempt light oil user certificate and of the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate.
machine translation, not official
**第五項** 前各項に定めるもののほか、免税軽油使用者証の申請の手続、免税軽油使用者証の有効期間その他免税軽油使用者証に関し必要な事項は、政令で定める。
art-144-21/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-5
In addition to what is provided for in the preceding paragraphs, procedures for applying for a tax-exempt light oil user certificate, the validity period of a tax-exempt light oil user certificate, and other necessary matters concerning tax-exempt light oil user certificates are specified by Cabinet Order.
machine translation, not official
**第六項** 道府県知事は、第一項の申請があつた場合において、免税軽油使用者が引取りを行おうとする軽油の数量がその用途及び使用期間に照らし適当でないと認めるときその他政令で定めるときを除き、免税証を交付しなければならない。免税証には、免税軽油の数量、有効期間並びに免税軽油使用者が申請書に記載した販売業者の事務所又は事業所所在地及び氏名又は名称を記載するものとし、その様式は、総務省令で定める。
art-144-21/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-6
In the case where an application under paragraph (1) is made, the prefectural governor must issue a tax exemption certificate, except where the governor finds that the quantity of light oil that the tax-exempt light oil user intends to take delivery of is not appropriate in light of its purpose of use and period of use, or in other cases specified by Cabinet Order. A tax exemption certificate is to state the quantity of tax-exempt light oil, the validity period, and the location of the office or place of business and the name of the seller that the tax-exempt light oil user stated in the written application, and its form is specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七項** 免税軽油の引取りは、免税証に記載された販売業者から行うものとする。ただし、免税軽油使用者が当該販売業者の事務所又は事業所所在地以外の地において軽油の引取りを行う必要が生じたことその他やむを得ない理由がある場合においては、免税軽油使用者は、引取りを行う販売業者の事務所又は事業所所在の道府県の条例で定めるところにより、他の販売業者から免税軽油の引取りを行うことができる。
art-144-21/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-7
Delivery of tax-exempt light oil is to be taken from the seller stated in the tax exemption certificate. However, if a tax-exempt light oil user comes to need to take delivery of light oil at a place other than the location of the office or place of business of that seller, or there is any other unavoidable reason, the tax-exempt light oil user may take delivery of tax-exempt light oil from another seller, as provided by the Prefectural Ordinance of the prefecture in which the office or place of business of the seller from which delivery is to be taken is located.
machine translation, not official
**第八項** 免税軽油使用者が免税証を当該免税証の交付を行つた道府県に係る免税取扱特別徴収義務者（第一項の規定により免税証を提出すべき登録特別徴収義務者をいう。以下この節において同じ。）である者以外の軽油の販売業者に提出して、免税軽油の引取りを求めた場合においては、当該販売業者は、当該免税軽油使用者に代わつて、当該免税証を当該免税証の交付を行つた道府県に係る免税取扱特別徴収義務者である販売業者に提出して免税軽油の引取りを行うものとする。
art-144-21/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-8
In the case where a tax-exempt light oil user submits a tax exemption certificate to a seller of light oil other than a person who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate (meaning a registered special collection agent to which a tax exemption certificate is to be submitted under the provisions of paragraph (1); the same applies hereafter in this Section) and requests delivery of tax-exempt light oil, that seller is to, on behalf of the tax-exempt light oil user, submit the tax exemption certificate to a seller who is a special collection agent handling tax exemption for the prefecture that issued the tax exemption certificate and take delivery of the tax-exempt light oil.
machine translation, not official
**第九項** 道府県知事は、第一項ただし書の規定による申請に基づき、免税軽油使用者が当該道府県以外の道府県に事務所又は事業所が所在する販売業者から免税軽油の引取りを行うための免税証を交付したときは、遅滞なく、政令で定めるところにより、当該免税証に記載された数量その他必要な事項を当該販売業者に係る当該事務所又は事業所所在地の道府県知事に通知しなければならない。
art-144-21/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-9
When, based on an application under the proviso to paragraph (1), the prefectural governor has issued a tax exemption certificate for a tax-exempt light oil user to take delivery of tax-exempt light oil from a seller whose office or place of business is located in a prefecture other than that prefecture, the governor must without delay, as specified by Cabinet Order, notify the prefectural governor of the prefecture in which that office or place of business of that seller is located of the quantity stated in that tax exemption certificate and other necessary matters.
machine translation, not official
### 第百四十四条の二十二（免税証の不正受給による免税軽油の引取りに関する罪等） — Offenses Relating to Taking Delivery of Tax-Exempt Light Oil by Wrongful Receipt of Tax Exemption Certificates, etc.
caption: machine translation, not official
art-144-22 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22
**第一項** 偽りその他不正の行為により免税証の交付を受け、免税軽油の引取りを行つたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-144-22/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-1
If a person has been issued a tax exemption certificate by deception or other wrongful acts and has taken delivery of tax-exempt light oil, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-22/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
**第三項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-144-22/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-3
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
**第四項** 第一項の場合には、当該免税証を交付した道府県は、当該軽油の引取りを第百四十四条の二第一項に規定する引取りとみなし、当該免税証に記載された免税軽油の数量を課税標準量として、直ちに、普通徴収の例により、軽油引取税を徴収するものとする。
art-144-22/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-4
In the case referred to in paragraph (1), the prefecture that issued that tax exemption certificate is to deem the taking delivery of that light oil to be the taking delivery prescribed in Article 144-2, paragraph (1), and is to immediately collect the light oil delivery tax in accordance with the rules for ordinary collection, using the quantity of tax-exempt light oil stated in that tax exemption certificate as the taxable volume.
machine translation, not official
### 第百四十四条の二十三（免税証の受取義務） — Obligation to Receive Tax Exemption Certificates
caption: machine translation, not official
art-144-23 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-23
**第一項** 免税取扱特別徴収義務者は、免税証を提出して免税軽油の引取りを行おうとする者に対して免税軽油の引渡しをする場合においては、当該免税証を受け取らなければならない。
art-144-23/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-23/par-1
A special collection agent handling tax exemption must receive the tax exemption certificate when delivering tax-exempt light oil to a person who submits a tax exemption certificate and intends to take delivery of tax-exempt light oil.
machine translation, not official
### 第百四十四条の二十四（免税証の譲渡の禁止） — Prohibition on Transfer of Tax Exemption Certificates
caption: machine translation, not official
art-144-24 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-24
**第一項** 免税証は、これを他人に譲り渡し、又は他人から譲り受けてはならない。
art-144-24/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-24/par-1
A tax exemption certificate must not be transferred to another person or received by transfer from another person.
machine translation, not official
### 第百四十四条の二十五（免税証の譲渡の禁止に関する罪等） — Offenses Relating to the Prohibition on Transfer of Tax Exemption Certificates, etc.
caption: machine translation, not official
art-144-25 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25
**第一項** 前条の規定に違反したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-25/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-1
If a person violates the provisions of the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 前条の規定に違反して免税証を譲り受け、免税軽油の引取りを行つたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-144-25/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-2
If a person has received a tax exemption certificate by transfer in violation of the provisions of the preceding Article and has taken delivery of tax-exempt light oil, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前二項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-144-25/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-3
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding two paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that juridical person or individual.
machine translation, not official
**第四項** 前項の規定により第二項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-144-25/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-4
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (2), the period of prescription is governed by the period of prescription for the offense under that paragraph.
machine translation, not official
**第五項** 第百四十四条の二十二第四項の規定は、第二項の場合について準用する。
art-144-25/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-5
The provisions of Article 144-22, paragraph (4) apply mutatis mutandis to the case referred to in paragraph (2).
machine translation, not official
### 第百四十四条の二十六（道府県知事の承認を受けないでする免税軽油の譲渡に関する罪） — Offenses Relating to Transfer of Tax-Exempt Light Oil Without the Approval of the Prefectural Governor
caption: machine translation, not official
art-144-26 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26
**第一項** 第百四十四条の三第三項の規定に違反して道府県知事の承認を受けないで免税軽油の譲渡を行つたときは、その違反行為をした者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
art-144-26/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26/par-1
If a person transfers tax-exempt light oil without obtaining the approval of the prefectural governor in violation of the provisions of Article 144-3, paragraph (3), the person who committed the violation is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
machine translation, not official
**第二項** 第百四十四条の三第四項の規定に違反して免税軽油を譲り受けたときも、前項と同様とする。
art-144-26/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26/par-2
The same applies as in the preceding paragraph where a person has received tax-exempt light oil by transfer in violation of the provisions of Article 144-3, paragraph (4).
machine translation, not official
**第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前二項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-144-26/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26/par-3
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding two paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in each of those paragraphs is to be imposed on that juridical person or individual.
machine translation, not official
### 第百四十四条の二十七（免税軽油の引取り等に係る報告義務） — Reporting Obligations Relating to Taking Delivery of Tax-Exempt Light Oil, etc.
caption: machine translation, not official
art-144-27 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27
**第一項** 免税軽油使用者証の交付を受けた者（第百四十四条の二十一第二項後段の規定により二人以上の者が代表者を定めて免税軽油使用者証の交付を受けた場合にあつては、それぞれの者。以下この項及び次項において同じ。）は、毎月末日までに（次項の規定により異なる提出期限が定められている場合には、当該期限までに）、前月の初日から末日までの間に行つた当該免税軽油使用者証に係る報告対象免税軽油（免税軽油使用者証を提示して交付を受けた免税証により引取りを行つた免税軽油をいう。以下この項及び次項において同じ。）の引取りに関する事実及びその数量（その事実がない場合には、その旨）、当該報告対象免税軽油の引渡しを行つた販売業者の事務所又は事業所所在地及び氏名又は名称、当該販売業者に提出した当該免税軽油使用者証を提示して交付を受けた免税証に関する事項並びに前月の初日から末日までの間に行つた当該免税軽油使用者証に係る報告対象免税軽油の使用に関する事実及びその数量（その事実がない場合には、その旨）その他の総務省令で定める事項を記載した報告書を、当該免税軽油使用者証を交付した道府県知事に提出しなければならない。ただし、前月の初日から末日までの間を通じて、当該免税軽油使用者証の交付を受けた者が当該免税軽油使用者証を提示して交付を受けた免税証を有せず、かつ、当該免税軽油使用者証に係る報告対象免税軽油を保有していない場合は、この限りでない。
art-144-27/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
A person who has been issued a tax-exempt light oil user certificate (in the case where two or more persons have designated a representative and been issued a tax-exempt light oil user certificate pursuant to the second sentence of Article 144-21, paragraph (2), each of those persons; the same applies hereafter in this paragraph and the following paragraph) must, by the last day of each month (if a different deadline for filing is prescribed pursuant to the following paragraph, by that deadline), submit to the prefectural governor who issued that tax-exempt light oil user certificate a report stating the facts concerning the taking delivery of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate (meaning tax-exempt light oil of which delivery was taken by means of a tax exemption certificate issued upon presentation of a tax-exempt light oil user certificate; the same applies hereafter in this paragraph and the following paragraph) carried out during the period from the first day to the last day of the preceding month and the quantity thereof (or, if there are no such facts, a statement to that effect), the location of the office or place of business and the name of the seller that delivered that reportable tax-exempt light oil, matters concerning the tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate and submitted to that seller, and the facts concerning the use of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate carried out during the period from the first day to the last day of the preceding month and the quantity thereof (or, if there are no such facts, a statement to that effect), and other matters specified by Order of the Ministry of Internal Affairs and Communications; provided, however, that this does not apply if, throughout the period from the first day to the last day of the preceding month, the person who was issued that tax-exempt light oil user certificate neither held a tax exemption certificate issued upon presentation of that tax-exempt light oil user certificate nor possessed reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate.
machine translation, not official
**第二項** 道府県は、引取りを行う当該免税軽油使用者証に係る報告対象免税軽油の数量が少量であることその他の特別の事情があると認められる免税軽油使用者証の交付を受けた者については、前項の報告書の提出の期限について、当該道府県の条例で同項に規定する期限と異なる期限を定めることができる。
art-144-27/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-2
A prefecture may, with respect to a person who has been issued a tax-exempt light oil user certificate and who is found to have special circumstances, such as the quantity of reportable tax-exempt light oil pertaining to that tax-exempt light oil user certificate of which delivery is to be taken being small, provide by a Prefectural Ordinance of that prefecture a deadline for submitting the report under the preceding paragraph that is different from the deadline prescribed in that paragraph.
machine translation, not official
**第三項** 前二項に定めるもののほか、第一項の規定による報告に関し必要な事項は、総務省令で定める。
art-144-27/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-3
In addition to what is provided for in the preceding two paragraphs, necessary matters concerning reports under the provisions of paragraph (1) are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百四十四条の二十八（免税軽油の引取り等に係る報告義務に関する罪） — Offenses Relating to Reporting Obligations Concerning Taking Delivery of Tax-Exempt Light Oil, etc.
caption: machine translation, not official
art-144-28 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-28
**第一項** 前条第一項の規定に違反して報告書を提出せず、又は虚偽の記載をした報告書を提出したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-28/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-28/par-1
If a person fails to submit a report in violation of the provisions of paragraph (1) of the preceding Article, or submits a report containing false statements, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-28/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-28/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
### 第百四十四条の二十九（軽油引取税の徴収猶予） — Deferral of Collection of Light Oil Delivery Tax
caption: machine translation, not official
art-144-29 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29
**第一項** 道府県知事は、軽油引取税の特別徴収義務者が軽油の代金及び軽油引取税の全部又は一部を第百四十四条の十四第二項の納期限までに受け取ることができなかつたことにより、その納入すべき軽油引取税に係る地方団体の徴収金の全部又は一部を納入することができないと認める場合には、当該特別徴収義務者の申請により、その納入することができないと認められる金額を限度として、二月以内の期間を限つてその徴収を猶予するものとする。この場合において、道府県知事は、政令で定める要件に該当して担保を徴する必要がないと認めるときを除き、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより、徴しなければならない。
art-144-29/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-1
Where the prefectural governor finds that a special collection agent for the light oil delivery tax is unable to pay all or part of the local government levies pertaining to the light oil delivery tax that it is to pay, because it was unable to receive all or part of the price of the light oil and the light oil delivery tax by the due date for payment under Article 144-14, paragraph (2), the governor is to grant deferral of collection thereof, at the application of that special collection agent, for a period not exceeding two months, up to the amount found to be unable to be paid. In this case, the prefectural governor must, as specified by Cabinet Order, take security in an amount equivalent to the amount subject to the deferral, of a kind listed in the items of Article 16, paragraph (1), except where the governor finds that the requirements specified by Cabinet Order are met and that there is no need to take security.
machine translation, not official
**第二項** 第十五条の二の二、第十五条の二の三及び第十五条の三並びに第十六条の二第一項から第三項までの規定は前項の規定による徴収猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
art-144-29/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-2
The provisions of Article 15-2-2, Article 15-2-3 and Article 15-3, and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to the deferral of collection under the preceding paragraph, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
machine translation, not official
**第三項** 道府県知事は、第一項の規定によつて徴収猶予をした場合においては、その徴収猶予をした税額に係る延滞金額のうち当該徴収猶予をした期間に対応する部分の金額を免除するものとする。
art-144-29/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-3
When the prefectural governor has granted deferral of collection under the provisions of paragraph (1), the governor is to exempt the portion of the amount of delinquency charge pertaining to the amount of tax for which collection was deferred that corresponds to the period of the deferral of collection.
machine translation, not official
### 第百四十四条の三十（軽油引取税の徴収不能額等の還付又は納入義務の免除） — Refund of Uncollectible Amounts, etc. of the Light Oil Delivery Tax or Exemption from the Obligation to Remit
caption: machine translation, not official
art-144-30 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30
**第一項** 道府県知事は、軽油引取税の特別徴収義務者が軽油の代金及び軽油引取税の全部又は一部を受け取ることができなくなつたことについて正当な理由があると認める場合又は徴収した軽油引取税額を失つたことについて天災その他避けることのできない理由があるものと認める場合においては、当該特別徴収義務者の申請によりその軽油引取税額が既に納入されているときはこれに相当する額を還付し、前条の規定により徴収猶予をしているとき、その他その軽油引取税額がまだ納入されていないときはその納入の義務を免除するものとする。
art-144-30/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-1
If the prefectural governor finds that there are justifiable grounds for a special collection agent for the light oil delivery tax having become unable to receive all or part of the price of the light oil and the light oil delivery tax, or finds that there are grounds of natural disaster or other unavoidable cause for the loss of the light oil delivery tax amount that was collected, the governor is to, upon application by that special collection agent, refund an amount equivalent to the light oil delivery tax amount if it has already been remitted, and exempt the agent from the obligation to remit it if the light oil delivery tax amount has not yet been remitted, such as where there is a deferral of collection under the provisions of the preceding Article.
machine translation, not official
**第二項** 道府県知事は、前項の規定により、軽油引取税額に相当する額を還付する場合において、還付を受ける特別徴収義務者の未納に係る地方団体の徴収金があるときは、当該還付すべき額をこれに充当することができる。
art-144-30/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-2
When the prefectural governor refunds an amount equivalent to the light oil delivery tax amount under the provisions of the preceding paragraph, if there are unpaid local government levies of the special collection agent receiving the refund, the governor may appropriate the amount to be refunded to those levies.
machine translation, not official
**第三項** 道府県知事は、第一項の規定による申請を受理した場合においては、同項又は前項に規定する措置を採るかどうかについて、その申請を受理した日から六十日以内に特別徴収義務者に通知しなければならない。
art-144-30/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-3
When the prefectural governor has accepted an application under paragraph (1), the governor must notify the special collection agent, within 60 days from the date on which the application was accepted, whether the governor will take the measures prescribed in that paragraph or the preceding paragraph.
machine translation, not official
### 第百四十四条の三十一（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） — Measures Where Light Oil Is Returned or Is Put to a Tax-Exempt Use After Delivery Is Taken
caption: machine translation, not official
art-144-31 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31
**第一項** 軽油引取税の特別徴収義務者から軽油引取税が課される軽油の引取りが行われた後販売契約の解除により、その引取りに係る軽油の全部又は一部を当該特別徴収義務者に返還した場合において、その引取りに係る軽油の軽油引取税額がまだ納入されていないときは、当該軽油の引取りは行われなかつたものとみなし、既に軽油引取税額の全部又は一部が納入されているときは、道府県知事は、当該納入に係る軽油引取税額のうち当該返還された軽油に対応する部分の税額及びこれに係る地方団体の徴収金を、当該特別徴収義務者の申請により、還付するものとする。この場合においては、当該特別徴収義務者は、その返還があつたこと及びその数量を証するに足りる書類を道府県知事に提出しなければならない。
art-144-31/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-1
If, after delivery of light oil subject to the light oil delivery tax has been taken from a special collection agent for the light oil delivery tax, all or part of the light oil subject to that taking of delivery is returned to that special collection agent by cancellation of the sales contract, then where the light oil delivery tax amount on the light oil subject to that taking of delivery has not yet been remitted, the taking of delivery of that light oil is deemed not to have taken place, and where all or part of the light oil delivery tax amount has already been remitted, the prefectural governor is to refund, upon application by that special collection agent, the portion of the tax amount of the light oil delivery tax remitted that corresponds to the light oil so returned, together with the local government levies relating thereto. In this case, the special collection agent must submit to the prefectural governor documents sufficient to prove that the return took place and its quantity.
machine translation, not official
**第二項** 前項の場合において、当該軽油の引取りを行つた者が既に当該引取りに係る軽油の代金及び軽油引取税額を支払つているときは、その者は、当該返還した軽油に対応する代金及び軽油引取税額に相当する額について当該特別徴収義務者に対して求償権を有する。
art-144-31/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-2
In the case referred to in the preceding paragraph, if the person who took delivery of the light oil has already paid the price of the light oil subject to that taking of delivery and the light oil delivery tax amount, that person has a right to reimbursement against that special collection agent for the amount equivalent to the price and the light oil delivery tax amount corresponding to the light oil so returned.
machine translation, not official
**第三項** 軽油の引取りを行つた者が前項の求償権に基づいて訴えを提起した場合においては、道府県の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
art-144-31/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-3
If a person who has taken delivery of light oil files a lawsuit based on the right to reimbursement under the preceding paragraph, prefectural tax collection officials must provide evidence and other necessary assistance, except in matters concerning official secrets.
machine translation, not official
**第四項** 第百四十四条の六に規定する者が、免税証の交付を受けた後当該免税証に記載された数量を超える数量の軽油を同条に規定する用途に供する必要が生じたため、当該免税証を交付した道府県に係る免税取扱特別徴収義務者から免税軽油以外の軽油の引取りを行つてこれを同条に規定する用途に供した場合において、その事実及び数量を当該免税証を交付した道府県知事に証明してその承認を得たときは、当該道府県知事は、政令で定めるところにより、当該免税取扱特別徴収義務者の申請により、当該軽油に係る軽油引取税額がまだ納入されていない場合にあつてはその納入を免除し、既に軽油引取税の全部又は一部が納入されている場合にあつては当該納入に係る軽油引取税額のうち当該使用に係る軽油に対応する部分の税額及びこれに係る地方団体の徴収金を当該免税取扱特別徴収義務者に還付するものとする。
art-144-31/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
If a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and proves that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtains the governor's approval, that prefectural governor is to, as provided by Cabinet Order and upon application by that special collection agent handling tax exemption, exempt the special collection agent handling tax exemption from remitting the light oil delivery tax amount on that light oil in the case where it has not yet been remitted, and in the case where all or part of the light oil delivery tax has already been remitted, refund to that special collection agent handling tax exemption the portion of the light oil delivery tax amount so remitted that corresponds to the light oil so used, together with the local government levies relating thereto.
machine translation, not official
**第五項** 第百四十四条の六に規定する者が、免税証の交付を受けた後当該免税証に記載された数量を超える数量の軽油を同条に規定する用途に供する必要が生じたため、当該免税証を交付した道府県に係る免税取扱特別徴収義務者以外の販売業者から免税軽油以外の軽油の引取りを行つてこれを同条に規定する用途に供したことについてその事実及び数量を当該免税証を交付した道府県知事に証明してその承認を得た場合において、その旨を当該販売業者を通じて当該販売業者に当該軽油の引渡しを行つた当該道府県に係る免税取扱特別徴収義務者に申し出たときも、前項と同様とする。
art-144-31/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
The same as under the preceding paragraph applies where a person prescribed in Article 144-6, having come to need, after receiving a tax exemption certificate, to put light oil in a quantity exceeding the quantity entered on that tax exemption certificate to the use prescribed in that Article, takes delivery of light oil other than tax-exempt light oil from a seller other than the special collection agent handling tax exemption relating to the prefecture that issued that tax exemption certificate and puts it to the use prescribed in that Article, and has proved that fact and the quantity to the prefectural governor who issued that tax exemption certificate and obtained the governor's approval, and has reported that fact, through that seller, to the special collection agent handling tax exemption relating to that prefecture who delivered that light oil to that seller.
machine translation, not official
**第六項** 第二項及び第三項の規定は、前二項の場合について準用する。
art-144-31/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-6
The provisions of paragraphs (2) and (3) apply mutatis mutandis to the cases referred to in the preceding two paragraphs.
machine translation, not official
**第七項** 第一項、第四項又は第五項の規定によつて軽油引取税及びこれに係る地方団体の徴収金を還付する場合においては、特別徴収義務者の還付の申請があつた日から起算して十日を経過した日を第十七条の四第一項各号に掲げる日とみなして、同項の規定を適用する。
art-144-31/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-7
When the light oil delivery tax and the local government levies relating thereto are refunded under the provisions of paragraph (1), (4) or (5), Article 17-4, paragraph (1) applies by deeming the day on which 10 days have elapsed, counting from the date of the special collection agent's application for the refund, to be the date set forth in the items of that paragraph.
machine translation, not official
**第八項** 第二項の規定の適用に関し必要な事項は、総務省令で定める。
art-144-31/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-8
Matters necessary for the application of the provisions of paragraph (2) are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百四十四条の三十二（製造等の承認を受ける義務等） — Obligation to Obtain Approval for Manufacture, etc.
caption: machine translation, not official
art-144-32 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32
**第一項** 元売業者（第一号及び第二号に掲げる場合にあつては、第百四十四条の七第一項第一号に掲げる者で、同項の規定により元売業者としての指定を受けたものを除く。）、特約業者、石油製品販売業者、軽油製造者等（軽油の製造又は輸入をする者で元売業者以外のものをいう。）及び自動車の保有者は、次に掲げる場合には、製造、譲渡又は消費（以下この条において「製造等」という。）を行う時期、数量その他の総務省令で定める事項を定めて、製造等を行う場所（第四号に掲げる場合にあつては、当該自動車の主たる定置場）の所在地の道府県知事の承認を受けなければならない。
art-144-32/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
A primary distributor (in the cases set forth in items (i) and (ii), excluding a person listed in Article 144-7, paragraph (1), item (i) who has been designated as a primary distributor under that paragraph), a contracted dealer, a petroleum product seller, a light oil manufacturer, etc. (meaning a person other than a primary distributor who manufactures or imports light oil), and a motor vehicle holder must, in the following cases, specify the time and quantity of the manufacture, transfer or consumption (hereinafter in this Article referred to as "manufacture, etc.") and other matters specified by Order of the Ministry of Internal Affairs and Communications, and obtain the approval of the prefectural governor of the prefecture in which the place of the manufacture, etc. (in the case set forth in item (iv), the principal location where the motor vehicle is kept) is located:
machine translation, not official
**一** 軽油と軽油以外の炭化水素油を混和して炭化水素油を製造するとき。
art-144-32/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
when manufacturing hydrocarbon oil by mixing light oil with hydrocarbon oil other than light oil;
machine translation, not official
**二** 前号に掲げる場合のほか、軽油を製造するとき。
art-144-32/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-2
when manufacturing light oil, in addition to the case set forth in the preceding item;
machine translation, not official
**三** 燃料炭化水素油を自動車の内燃機関の燃料として譲渡するとき。
art-144-32/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
when transferring fuel hydrocarbon oil as fuel for the internal combustion engine of a motor vehicle;
machine translation, not official
**四** 燃料炭化水素油（この項の承認を受けて譲渡された前号の燃料炭化水素油を除く。）を自動車の内燃機関の燃料として消費するとき。
art-144-32/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-4
when consuming fuel hydrocarbon oil (excluding the fuel hydrocarbon oil set forth in the preceding item that was transferred with approval under this paragraph) as fuel for the internal combustion engine of a motor vehicle.
machine translation, not official
**第二項** 前項の場合において、道府県知事は、軽油引取税の取締り又は保全上特に必要があると認めるときを除き、同項の承認を与えるものとする。
art-144-32/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-2
In the case referred to in the preceding paragraph, the prefectural governor is to grant the approval under that paragraph, except where the governor finds it particularly necessary for the control or preservation of the light oil delivery tax.
machine translation, not official
**第三項** 第一項の承認を受けた者は、帳簿を備え、製造等を行つた時期、数量その他当該承認を受けた事項に関する事実をこれに記載しなければならない。
art-144-32/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-3
A person who has obtained the approval under paragraph (1) must keep books and record in them the time and quantity of the manufacture, etc. and other facts concerning the matters for which the approval was obtained.
machine translation, not official
**第四項** 第一項の承認は、製造等承認証を交付して行う。
art-144-32/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-4
The approval under paragraph (1) is given by issuing a certificate of approval for manufacture, etc.
machine translation, not official
**第五項** 第一項の承認を受けた者は、当該承認に係る製造等を行うとき、又は当該製造等に係る炭化水素油を保有しているときは、前項の製造等承認証を所持していなければならない。
art-144-32/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-5
A person who has obtained the approval under paragraph (1) must carry the certificate of approval for manufacture, etc. under the preceding paragraph when carrying out the manufacture, etc. subject to that approval or when holding the hydrocarbon oil subject to that manufacture, etc.
machine translation, not official
**第六項** 第一項第三号に係る承認を受けた者は、当該承認に係る燃料炭化水素油を自動車の内燃機関の燃料として自動車の保有者に譲渡するときは、自動車用炭化水素油譲渡証及びその写しを作成して、当該自動車用炭化水素油譲渡証を当該自動車の保有者に交付するとともに、その写しを保管しなければならない。
art-144-32/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
A person who has obtained the approval under paragraph (1), item (iii) must, when transferring the fuel hydrocarbon oil subject to that approval to a motor vehicle holder as fuel for the internal combustion engine of a motor vehicle, prepare a motor vehicle hydrocarbon oil transfer certificate and a copy thereof, deliver that motor vehicle hydrocarbon oil transfer certificate to that motor vehicle holder, and retain the copy.
machine translation, not official
**第七項** 自動車の保有者は、第一項第三号に係る承認を受けて譲渡された燃料炭化水素油を自動車の内燃機関の燃料として消費するときは、前項の自動車用炭化水素油譲渡証を携帯していなければならない。
art-144-32/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-7
A motor vehicle holder must carry the motor vehicle hydrocarbon oil transfer certificate under the preceding paragraph when consuming, as fuel for the internal combustion engine of a motor vehicle, fuel hydrocarbon oil transferred with approval under paragraph (1), item (iii).
machine translation, not official
**第八項** 製造等承認証及び自動車用炭化水素油譲渡証は、これを他人に譲り渡し、又は他人から譲り受けてはならない。
art-144-32/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-8
A certificate of approval for manufacture, etc. and a motor vehicle hydrocarbon oil transfer certificate must not be transferred to another person or received by transfer from another person.
machine translation, not official
**第九項** 締約国軍隊が自ら輸入をした公用に供する燃料炭化水素油を自動車の内燃機関の燃料として消費するときは、第一項（第四号に係る部分に限る。）の規定は、適用しない。
art-144-32/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-9
When the armed forces of a contracting state consume, as fuel for the internal combustion engine of a motor vehicle, fuel hydrocarbon oil for official use that they have imported themselves, the provisions of paragraph (1) (limited to the part relating to item (iv)) do not apply.
machine translation, not official
**第十項** 前各項に定めるもののほか、第一項の承認、帳簿の記載、製造等承認証及び自動車用炭化水素油譲渡証に関し必要な事項は、総務省令で定める。
art-144-32/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-10
In addition to what is provided for in the preceding paragraphs, matters necessary concerning the approval under paragraph (1), the entries in books, the certificate of approval for manufacture, etc. and the motor vehicle hydrocarbon oil transfer certificate are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百四十四条の三十三（製造等の承認を受ける義務等に関する罪） — Offenses Concerning the Obligation to Obtain Approval for Manufacture, etc.
caption: machine translation, not official
art-144-33 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33
**第一項** 前条第一項の規定に違反して道府県知事の承認を受けないで同項第一号若しくは第二号の行為を行つたとき、又は偽りその他不正の手段により同項の承認を受け同項第一号若しくは第二号の行為を行つたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-144-33/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-1
If a person, in violation of paragraph (1) of the preceding Article, has performed an act set forth in item (i) or (ii) of that paragraph without obtaining the approval of the prefectural governor, or, having obtained the approval under that paragraph by deception or other wrongful means, has performed an act set forth in item (i) or (ii) of that paragraph, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 情を知つて、前項の罪に当たる行為に要する資金、土地、建物、艦船、車両、設備、機械、器具、原材料又は薬品を提供し、又は運搬したときは、その違反行為をした者は、七年以下の拘禁刑若しくは七百万円以下の罰金に処し、又はこれを併科する。
art-144-33/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-2
A person who, knowingly, provides or transports funds, land, buildings, ships, vehicles, equipment, machinery, instruments, raw materials or chemicals necessary for an act constituting an offense under the preceding paragraph is to be punished, as the person who committed the violation, by imprisonment for not more than seven years or a fine of not more than 7,000,000 yen, or both.
machine translation, not official
**第三項** 第一項の犯罪に係る炭化水素油について、情を知つてこれを運搬し、保管し、有償若しくは無償で取得し、又は処分の媒介若しくはあつせんをしたときは、その違反行為をした者は、三年以下の拘禁刑若しくは三百万円以下の罰金に処し、又はこれを併科する。
art-144-33/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-3
If a person, knowingly, transports, stores, acquires for value or free of charge, or brokers or mediates the disposal of hydrocarbon oil pertaining to an offense under paragraph (1), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 3,000,000 yen, or both.
machine translation, not official
**第四項** 前条第一項の規定に違反して道府県知事の承認を受けないで同項第三号若しくは第四号の行為を行つたとき、又は偽りその他不正の手段により同項の承認を受けたときは、その違反行為をした者は、二年以下の拘禁刑又は百万円以下の罰金に処する。
art-144-33/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-4
If a person, in violation of the provisions of paragraph (1) of the preceding Article, performs an act referred to in item (iii) or (iv) of that paragraph without obtaining the approval of the prefectural governor, or obtains the approval referred to in that paragraph by deception or other wrongful means, the person who committed the violation is to be punished by imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
machine translation, not official
**第五項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-33/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-5
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条第三項の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したとき。
art-144-33/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-5/item-1
In the case where the person, in violation of the provisions of paragraph (3) of the preceding Article, fails to keep books, fails to make entries in the books or makes false entries in them, or conceals the books;
machine translation, not official
**二** 前条第五項から第八項までの規定に違反したとき。
art-144-33/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-5/item-2
In the case where the person violates the provisions of paragraphs (5) through (8) of the preceding Article.
machine translation, not official
**第六項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前各項の違反行為をした場合には、その行為者を罰するほか、その法人に対して次の各号に掲げる違反行為の区分に応じ当該各号に定める罰金刑を、その人に対して当該各項の罰金刑を科する。
art-144-33/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-6
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in the preceding paragraphs in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine specified in each of the following items for the category of violation set forth in that item is to be imposed on that juridical person, and the fine prescribed in the relevant paragraph is to be imposed on that individual:
machine translation, not official
**一** 第一項の違反行為 三億円以下の罰金刑
art-144-33/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-6/item-1
A violation referred to in paragraph (1): a fine of not more than 300,000,000 yen;
machine translation, not official
**二** 第二項の違反行為 二億円以下の罰金刑
art-144-33/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-6/item-2
A violation referred to in paragraph (2): a fine of not more than 200,000,000 yen;
machine translation, not official
**三** 第三項の違反行為 一億円以下の罰金刑
art-144-33/par-6/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-6/item-3
A violation referred to in paragraph (3): a fine of not more than 100,000,000 yen;
machine translation, not official
**四** 前二項の違反行為 当該各項の罰金刑
art-144-33/par-6/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-6/item-4
A violation referred to in the preceding two paragraphs: the fine prescribed in the relevant paragraph.
machine translation, not official
**第七項** 前項の規定により第一項又は第二項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-144-33/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-7
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第百四十四条の三十四（事業の開廃等の届出） — Notification of Commencement and Discontinuation of Business, etc.
caption: machine translation, not official
art-144-34 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34
**第一項** 元売業者、特約業者、石油製品販売業者及び軽油製造業者等（軽油の製造又は輸入をすることを業とする者で元売業者以外のものをいう。以下この節において同じ。）は、事業を開始しようとするときは、その旨を、当該事務所又は事業所ごとに、主たる事務所又は事業所所在地の道府県知事に（元売業者にあつては、当該道府県知事を経由して総務大臣に）届け出なければならない。その事業を廃止し、又は休止しようとするときも、同様とする。
art-144-34/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-1
A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. (meaning a person whose business is the manufacture or importation of light oil, other than a primary distributor; the same applies hereafter in this Section) must, when intending to commence business, notify that fact, for each such office or place of business, to the prefectural governor of the location of the principal office or place of business (in the case of a primary distributor, to the Minister for Internal Affairs and Communications via that prefectural governor). The same applies when intending to discontinue or suspend that business.
machine translation, not official
**第二項** 元売業者又は軽油製造業者等が、特約業者、石油製品販売業者又は軽油製造業者等と、継続的に軽油の供給を行う販売契約を締結したときは、その当事者は、その旨を、主たる事務所又は事業所所在地の道府県知事に（元売業者にあつては、当該道府県知事を経由して総務大臣に）届け出なければならない。当該販売契約が終了したときも、同様とする。
art-144-34/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-2
When a primary distributor or light oil manufacturer, etc. has concluded with a contracted dealer, petroleum product seller or light oil manufacturer, etc. a sales contract for the continuous supply of light oil, the parties must notify that fact to the prefectural governor of the location of the principal office or place of business (in the case of a primary distributor, to the Minister for Internal Affairs and Communications via that prefectural governor). The same applies when the sales contract has ended.
machine translation, not official
**第三項** 元売業者、特約業者、石油製品販売業者及び軽油製造業者等は、前二項の規定により届け出た事項に異動を生じた場合には、遅滞なく、その旨を当該各項の規定に準じて総務大臣又は道府県知事に届け出なければならない。
art-144-34/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-3
A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. must, if a change occurs in the matters notified under the provisions of the preceding two paragraphs, notify that fact without delay to the Minister for Internal Affairs and Communications or the prefectural governor in accordance with those paragraphs.
machine translation, not official
**第四項** 前三項の規定により届出を受けた道府県知事は、当該届出に係る事項を、速やかに関係道府県知事に通知するものとする。
art-144-34/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-4
The prefectural governor who has received a notification under the provisions of the preceding three paragraphs is to promptly notify the governors of the relevant prefectures of the matters pertaining to that notification.
machine translation, not official
**第五項** 前各項に定めるもののほか、これらの規定の届出及び通知に関し必要な事項は、総務省令で定める。
art-144-34/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-5
In addition to what is provided for in the preceding paragraphs, necessary matters concerning notifications and notices under these provisions are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百四十四条の三十五（軽油の引取りの報告等） — Reports on Taking Delivery of Light Oil, etc.
caption: machine translation, not official
art-144-35 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35
**第一項** 元売業者、特約業者及び軽油製造業者等は、毎月末日までに、前月の初日から末日までの間に行つた軽油の引取り、引渡し、納入、製造及び輸入に関する事実並びにその数量、前月の末日における軽油の在庫数量その他の総務省令で定める事項を、総務省令で定める道府県知事に報告しなければならない。
art-144-35/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-1
A primary distributor, contracted dealer and light oil manufacturer, etc. must report, by the last day of each month, the facts concerning the taking delivery, handover, supply, manufacture and importation of light oil carried out during the period from the first day to the last day of the preceding month and the quantities thereof, the quantity of light oil in stock on the last day of the preceding month, and other matters specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 前項に規定する者以外の者は、軽油の製造をした場合には、当該製造をした日から三十日以内に軽油の製造に関する事実及びその数量その他の総務省令で定める事項を、総務省令で定める道府県知事に報告しなければならない。
art-144-35/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-2
A person other than those prescribed in the preceding paragraph must, if the person has manufactured light oil, report the facts concerning the manufacture of light oil and the quantity thereof and other matters specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor specified by Order of the Ministry of Internal Affairs and Communications, within 30 days from the date of that manufacture.
machine translation, not official
**第三項** 前二項に規定する者は、これらの規定により報告した事項に異動を生じた場合には、遅滞なく、その旨をこれらの規定の道府県知事に報告しなければならない。
art-144-35/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-3
A person prescribed in the preceding two paragraphs must, if a change occurs in the matters reported under these provisions, report that fact without delay to the prefectural governor referred to in these provisions.
machine translation, not official
**第四項** 前三項の規定により報告を受けた道府県知事は、当該報告に係る事項を、速やかに関係道府県知事に通知するものとする。
art-144-35/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-4
The prefectural governor who has received a report under the provisions of the preceding three paragraphs is to promptly notify the governors of the relevant prefectures of the matters pertaining to that report.
machine translation, not official
**第五項** 元売業者は、特約業者が当該元売業者から引取りを行つた軽油について当該特約業者の指図に基づき納入を行つた場合には、その納入に関する事実その他の総務省令で定める事項を、当該特約業者に通知しなければならない。
art-144-35/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-5
A primary distributor must, if a contracted dealer has supplied, on the instruction of that contracted dealer, light oil of which that contracted dealer took delivery from that primary distributor, notify that contracted dealer of the facts concerning that supply and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第六項** 第百四十四条の二第一項又は第二項に規定する軽油の引取りを行つた者は、その事務所又は事業所ごとにその納入を受けた軽油の数量その他の総務省令で定める事項を記載した書類を、当該引取りに係る特別徴収義務者に対し提出しなければならない。
art-144-35/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-6
A person who has taken delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) must submit to the special collection agent pertaining to that taking delivery a document stating, for each of its offices or places of business, the quantity of light oil supplied to it and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七項** 前項の特別徴収義務者は、総務省令で定めるところにより、同項の規定により提出を受けた書類を保存しなければならない。
art-144-35/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-7
The special collection agent referred to in the preceding paragraph must, as specified by Order of the Ministry of Internal Affairs and Communications, retain the documents submitted under the provisions of that paragraph.
machine translation, not official
**第八項** 前各項に定めるもののほか、これらの規定の報告、通知並びに書類の提出及び保存に関し必要な事項は、総務省令で定める。
art-144-35/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-8
In addition to what is provided for in the preceding paragraphs, necessary matters concerning reports, notices, and the submission and retention of documents under these provisions are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第百四十四条の三十六（帳簿記載義務） — Obligation to Keep Books
caption: machine translation, not official
art-144-36 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-36
**第一項** 元売業者、特約業者、石油製品販売業者及び軽油製造業者等は、帳簿を備え、総務省令で定めるところにより、軽油又は燃料炭化水素油の引取り、引渡し、納入、貯蔵及び消費に関する事実をこれに記載しなければならない。
art-144-36/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-36/par-1
A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. must keep books and, as specified by Order of the Ministry of Internal Affairs and Communications, enter in them the facts concerning the taking delivery, handover, supply, storage and consumption of light oil or fuel hydrocarbon oil.
machine translation, not official
### 第百四十四条の三十七（事業の開廃等に係る虚偽の届出等に関する罪） — Offenses Relating to False Notifications Concerning Commencement and Discontinuation of Business, etc.
caption: machine translation, not official
art-144-37 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-37/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第百四十四条の三十四第一項から第三項までの規定による届出をせず、又は偽つたとき。
art-144-37/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1/item-1
In the case where the person fails to make, or makes a false, notification under the provisions of Article 144-34, paragraphs (1) through (3);
machine translation, not official
**二** 第百四十四条の三十五第一項から第三項までの規定による報告若しくは同条第五項の規定による通知をせず、又は偽つたとき。
art-144-37/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1/item-2
In the case where the person fails to make, or makes a false, report under the provisions of Article 144-35, paragraphs (1) through (3) or notice under the provisions of paragraph (5) of that Article;
machine translation, not official
**三** 第百四十四条の三十五第六項の規定による書類を提出せず、又は虚偽の記載をしたものを提出したとき。
art-144-37/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1/item-3
In the case where the person fails to submit the document under the provisions of Article 144-35, paragraph (6), or submits one containing false statements;
machine translation, not official
**四** 第百四十四条の三十五第七項の規定に違反したとき。
art-144-37/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1/item-4
In the case where the person violates the provisions of Article 144-35, paragraph (7);
machine translation, not official
**五** 前条の規定に違反して、帳簿を備えず、若しくは帳簿の記載をせず、若しくは偽り、又はその帳簿を隠匿したとき。
art-144-37/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1/item-5
In the case where the person, in violation of the provisions of the preceding Article, fails to keep books, fails to make entries in the books or makes false entries in them, or conceals the books.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-37/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
### 第百四十四条の三十八（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） — Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-38 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38
**第一項** 総務大臣は、軽油引取税の徴収について適正な運営を図るため必要があると認める場合においては、その指定する職員（以下この条から第百四十四条の三十九までにおいて「総務省指定職員」という。）をして、次に掲げる者に質問させ、又はこれらの者の事業に関する帳簿書類その他の物件を検査させ、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めさせることができる。
art-144-38/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
Where the Minister for Internal Affairs and Communications finds it necessary in order to ensure the proper administration of the collection of the light oil delivery tax, the Minister may have an official designated by the Minister (hereinafter in this Article through Article 144-39 referred to as an "official designated by the Minister for Internal Affairs and Communications") question the following persons, inspect books and documents and other articles relating to their business, or request presentation or submission of those articles (including copies thereof):
machine translation, not official
**一** 元売業者又は元売業者の指定の申請を行つた者その他第百四十四条の七第一項各号に該当すると認められる者
art-144-38/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1/item-1
a primary distributor, a person who has applied for designation as a primary distributor, or any other person found to fall under any of the items of Article 144-7, paragraph (1);
machine translation, not official
**二** 前号の者から軽油その他の石油製品の引取りを行う者
art-144-38/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1/item-2
a person who takes delivery of light oil or other petroleum products from a person referred to in the preceding item.
machine translation, not official
**第二項** 前項の場合においては、当該総務省指定職員は、軽油その他の石油製品について必要最少限度の数量を見本品として採取することができる。
art-144-38/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-2
In the case referred to in the preceding paragraph, the official designated by the Minister for Internal Affairs and Communications concerned may collect the minimum necessary quantity of light oil or other petroleum products as samples.
machine translation, not official
**第三項** 前二項の場合においては、当該総務省指定職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-144-38/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-3
In the cases referred to in the preceding two paragraphs, the official designated by the Minister for Internal Affairs and Communications concerned must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 総務省指定職員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-144-38/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-4
An official designated by the Minister for Internal Affairs and Communications may, as specified by Cabinet Order, retain articles submitted under the provisions of paragraph (1).
machine translation, not official
**第五項** 第一項、第二項又は前項に規定する総務省指定職員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-144-38/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-5
The authority of an official designated by the Minister for Internal Affairs and Communications prescribed in paragraph (1), paragraph (2) or the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.
machine translation, not official
### 第百四十四条の三十八の二（総務省の職員の軽油引取税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Concerning Light Oil Delivery Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-144-38-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2
**第一項** 総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第百四十四条の三十八の四までにおいて「元売業者等」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第百四十四条の三十八の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該元売業者等（当該元売業者等について税務代理人（税理士法第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
art-144-38-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
Where the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 144-38-4 referred to as a "primary distributor, etc."), the questioning, inspection or request for presentation or submission under the provisions of the preceding Article (hereinafter in this Article and Article 144-38-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that primary distributor, etc. (including, where that primary distributor, etc. has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (Act No. 237 of 1951) (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection), that tax representative) of that fact and of the following matters:
machine translation, not official
**一** 質問検査等を行う実地の調査（以下この項及び第三項において単に「調査」という。）を開始する日時
art-144-38-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-1
the date and time on which the on-site examination in which questioning, inspection, etc. are to be conducted (hereinafter in this paragraph and paragraph (3) simply referred to as the "examination") is to commence;
machine translation, not official
**二** 調査を行う場所
art-144-38-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-2
the place where the examination is to be conducted;
machine translation, not official
**三** 調査の目的
art-144-38-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-3
the purpose of the examination;
machine translation, not official
**四** 軽油引取税に関する調査である旨
art-144-38-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-4
that it is an examination concerning the light oil delivery tax;
machine translation, not official
**五** 調査の対象となる期間
art-144-38-2/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-5
the period subject to the examination;
machine translation, not official
**六** 調査の対象となる帳簿書類その他の物件
art-144-38-2/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-6
the books and documents or other articles subject to the examination;
machine translation, not official
**七** その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
art-144-38-2/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-7
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
machine translation, not official
**第二項** 総務大臣は、前項の規定による通知を受けた元売業者等から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。
art-144-38-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-2
Where a primary distributor, etc. that has received a notification under the provisions of the preceding paragraph requests, giving reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
machine translation, not official
**第三項** 第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について軽油引取税の徴収について適正な運営を図るため必要があると認めることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、同項の規定は、当該事項に関する質問検査等については、適用しない。
art-144-38-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-3
The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications, where by means of the examination the official has come to find it necessary, in order to ensure the proper administration of the collection of the light oil delivery tax, to question or inspect on matters other than those set forth in items (iii) through (vi) of that paragraph pertaining to the examination, from conducting questioning, inspection, etc. regarding those matters. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters.
machine translation, not official
**第四項** 元売業者等について税務代理人がある場合において、当該元売業者等の同意がある場合として総務省令で定める場合に該当するときは、当該元売業者等への第一項の規定による通知は、当該税務代理人に対してすれば足りる。
art-144-38-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-4
Where a primary distributor, etc. has a tax representative, and falls under a case specified by Order of the Ministry of Internal Affairs and Communications as a case where the primary distributor, etc. consents, it suffices to give the notification under the provisions of paragraph (1) to that primary distributor, etc. to that tax representative.
machine translation, not official
**第五項** 元売業者等について税務代理人が数人ある場合において、当該元売業者等がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。
art-144-38-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-5
Where a primary distributor, etc. has several tax representatives, and falls under a case specified by Order of the Ministry of Internal Affairs and Communications as a case where the primary distributor, etc. has designated a tax representative to represent them from among those tax representatives, it suffices to give the notification under the provisions of paragraph (1) to those tax representatives to the tax representative so designated.
machine translation, not official
### 第百四十四条の三十八の三（事前通知を要しない場合） — Cases Not Requiring Advance Notice
caption: machine translation, not official
art-144-38-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-3
**第一項** 前条第一項の規定にかかわらず、総務大臣が調査の相手方である元売業者等の過去の調査結果の内容又はその営む事業内容に関する情報その他総務大臣が保有する情報に鑑み、違法又は不当な行為を容易にし、正確な事実の把握を困難にするおそれその他軽油引取税に関する調査の適正な遂行に支障を及ぼすおそれがあると認める場合には、同項の規定による通知を要しない。
art-144-38-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-3/par-1
Notwithstanding the provisions of paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of the content of the results of past examinations of the primary distributor, etc. that is the subject of an examination, information on the content of the business it conducts, or other information held by the Minister, that there is a risk of facilitating illegal or improper acts, making it difficult to ascertain accurate facts, or otherwise impeding the proper conduct of examinations concerning the light oil delivery tax, the notification under the provisions of that paragraph is not required.
machine translation, not official
### 第百四十四条の三十八の四（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） — Procedures upon Conclusion of Examinations Concerning Light Oil Delivery Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-144-38-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4
**第一項** 総務大臣は、軽油引取税に関する実地の調査を行つた結果、元売業者等のうち元売業者について第百四十四条の七第二項の規定により元売業者の指定を取り消すことができると認められない場合には、元売業者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において同項の規定により元売業者の指定を取り消すことができると認められない旨を書面により通知するものとし、元売業者等のうち元売業者以外の者について同条第一項に規定する要件に該当すると認められる場合には、元売業者以外の者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において同項に規定する要件に該当すると認められる旨を書面により通知するものとする。
art-144-38-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4/par-1
Where, as a result of an on-site examination concerning the light oil delivery tax, it is not found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to notify in writing the primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, it is not found that the designation as a primary distributor can be revoked under that paragraph, and where it is found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to notify in writing the person other than a primary distributor that was the subject of the questioning, inspection, etc. in that examination that, as of that time, the person is found to fall under the requirements prescribed in that paragraph.
machine translation, not official
**第二項** 総務大臣は、軽油引取税に関する調査の結果、元売業者等のうち元売業者について第百四十四条の七第二項の規定により元売業者の指定を取り消すことができると認められる場合には、当該元売業者に対し、その時点において同項の規定により元売業者の指定を取り消すことができると認められる旨及びその理由を説明するものとし、元売業者等のうち元売業者以外の者について同条第一項に規定する要件に該当すると認められない場合には、当該元売業者以外の者に対し、その時点において同項に規定する要件に該当すると認められない旨及びその理由を説明するものとする。
art-144-38-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4/par-2
Where, as a result of an examination concerning the light oil delivery tax, it is found that the designation of a primary distributor among the primary distributors, etc. can be revoked under Article 144-7, paragraph (2), the Minister for Internal Affairs and Communications is to explain to that primary distributor that, as of that time, it is found that the designation as a primary distributor can be revoked under that paragraph, and the reasons therefor, and where it is not found that a person other than a primary distributor among the primary distributors, etc. falls under the requirements prescribed in paragraph (1) of that Article, the Minister is to explain to that person other than a primary distributor that, as of that time, the person is not found to fall under the requirements prescribed in that paragraph, and the reasons therefor.
machine translation, not official
**第三項** 実地の調査により質問検査等を行つた元売業者等について税務代理人がある場合において、当該元売業者等の同意がある場合には、当該元売業者等への第一項又は前項の規定による通知又は説明に代えて、当該税務代理人へのこれらの規定による通知又は説明を行うことができる。
art-144-38-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4/par-3
Where a primary distributor, etc. with respect to which questioning, inspection, etc. were conducted by means of an on-site examination has a tax representative, and the primary distributor, etc. consents, the notification or explanation under the provisions of paragraph (1) or the preceding paragraph may be given to that tax representative under those provisions in lieu of the notification or explanation to the primary distributor, etc.
machine translation, not official
### 第百四十四条の三十八の五（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-144-38-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-5
**第一項** 第百四十四条の三十八から前条までに定めるもののほか、総務省の職員の軽油引取税に関する調査の実施に関し必要な事項は、政令で定める。
art-144-38-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-5/par-1
In addition to what is provided for in Article 144-38 through the preceding Article, necessary matters concerning the conduct of examinations concerning the light oil delivery tax by officials of the Ministry of Internal Affairs and Communications are specified by Cabinet Order.
machine translation, not official
### 第百四十四条の三十九（軽油引取税に係る総務省の職員の行う検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. by Officials of the Ministry of Internal Affairs and Communications Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-39 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-39/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第百四十四条の三十八第一項の規定による帳簿書類その他の物件の検査又は同条第二項の規定による採取を拒み、妨げ、又は忌避したとき。
art-144-39/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39/par-1/item-1
In the case where the person refuses, obstructs or evades the inspection of books and documents or other articles under the provisions of Article 144-38, paragraph (1) or the collection under the provisions of paragraph (2) of that Article;
machine translation, not official
**二** 第百四十四条の三十八第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-144-39/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39/par-1/item-2
In the case where the person, without justifiable grounds, fails to comply with a request for presentation or submission of articles under the provisions of Article 144-38, paragraph (1), or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 第百四十四条の三十八第一項の規定による総務省指定職員の質問に対し、答弁をしないとき、又は虚偽の答弁をしたとき。
art-144-39/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39/par-1/item-3
In the case where the person fails to answer, or gives a false answer to, a question by an official designated by the Minister for Internal Affairs and Communications under the provisions of Article 144-38, paragraph (1).
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-39/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第百四十四条の四十（道府県間の協力） — Cooperation among Prefectures
caption: machine translation, not official
art-144-40 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-40
**第一項** 道府県は、軽油引取税の取締り又は保全に関し、他の道府県と緊密な連絡を保ち、相互に協力しなければならない。
art-144-40/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-40/par-1
A prefecture must maintain close contact and cooperate with other prefectures with respect to the control or preservation of the light oil delivery tax.
machine translation, not official
### 第百四十四条の四十一（軽油引取税に係る脱税に関する罪） — Offenses Relating to Tax Evasion Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-41 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41
**第一項** 第百四十四条の十四第二項の規定により徴収して納入すべき軽油引取税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-144-41/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-1
If a person fails to remit all or part of the remittance pertaining to the light oil delivery tax that is to be collected and remitted under the provisions of Article 144-14, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 偽りその他不正の行為により第百四十四条の十八の規定により納付すべき軽油引取税の全部又は一部を免れたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-144-41/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-2
If a person evades all or part of the light oil delivery tax to be paid under the provisions of Article 144-18 by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第三項** 偽りその他不正の行為により第百四十四条の三十第一項又は第百四十四条の三十一第一項、第四項若しくは第五項の規定による還付を受けたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-144-41/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-3
If a person receives a refund under the provisions of Article 144-30, paragraph (1) or Article 144-31, paragraph (1), (4) or (5) by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第四項** 第一項の納入しなかつた金額、第二項の免れた税額又は前項の還付を受けた金額が千万円を超える場合には、情状により、当該各項の罰金の額は、当該各項の規定にかかわらず、千万円を超える額でその納入しなかつた金額、免れた税額又は還付を受けた金額に相当する額以下の額とすることができる。
art-144-41/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-4
Where the amount not remitted under paragraph (1), the amount of tax evaded under paragraph (2) or the amount refunded under the preceding paragraph exceeds 10,000,000 yen, the amount of the fine under the relevant paragraph may, depending on the circumstances, notwithstanding the provisions of the relevant paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount equivalent to the amount not remitted, the amount of tax evaded or the amount refunded.
machine translation, not official
**第五項** 第二項に規定するもののほか、第百四十四条の十八第一項各号の規定による申告書を当該各号に規定する申告書の提出期限までに提出しないことにより、同条の規定により納付すべき軽油引取税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-144-41/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-5
In addition to the case prescribed in paragraph (2), if a person evades all or part of the light oil delivery tax to be paid under the provisions of Article 144-18 by failing to file the return under the items of paragraph (1) of that Article by the deadline for filing the return prescribed in those items, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第六項** 前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-144-41/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-6
If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第七項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して第一項から第三項まで又は第五項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-144-41/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-7
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation referred to in paragraphs (1) through (3) or paragraph (5) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that juridical person or individual.
machine translation, not official
**第八項** 前項の規定により第一項から第三項まで又は第五項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-144-41/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-8
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraphs (1) through (3) or paragraph (5), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第百四十四条の四十二（軽油引取税の減免） — Reduction or Exemption of Light Oil Delivery Tax
caption: machine translation, not official
art-144-42 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-42
**第一項** 道府県知事は、天災その他特別の事情がある場合において軽油引取税の減免を必要とすると認められる納税者に限り、当該道府県の条例で定めるところにより、軽油引取税を減免することができる。
art-144-42/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-42/par-1
The prefectural governor may reduce or exempt the light oil delivery tax, as provided by the Prefectural Ordinance of that prefecture, only for a taxpayer found to need a reduction or exemption of the light oil delivery tax in the case of a natural disaster or other special circumstances.
machine translation, not official
### 第百四十四条の四十三（関税等に関する書類の供覧等） — Making Documents Concerning Customs Duties, etc. Available for Inspection, etc.
caption: machine translation, not official
art-144-43 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-43
**第一項** 道府県知事が軽油引取税の賦課徴収について、政府に対し、関税又は外国貨物（関税法第二条第一項第三号に規定する外国貨物をいう。）に係る内国消費税（輸入品に対する内国消費税の徴収等に関する法律第二条第一号に規定する内国消費税をいう。）の納税義務者が政府に提出した申告書、政府がした更正又は決定に関する書類その他参考となるべき帳簿書類を閲覧し、又は記録することを請求した場合においては、政府は、関係帳簿書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-144-43/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-43/par-1
Where the prefectural governor requests the government, with respect to the assessment and collection of the light oil delivery tax, to be allowed to inspect or make a record of returns submitted to the government by persons liable for tax on customs duties or on internal consumption taxes on foreign goods (meaning foreign goods prescribed in Article 2, paragraph (1), item (iii) of the Customs Act) (meaning internal consumption taxes prescribed in Article 2, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods), documents relating to reassessments or determinations made by the government, and other books and documents that can serve as reference, the government is to allow the prefectural governor or an official designated by the governor to inspect or make a record of the relevant books and documents.
machine translation, not official
### 第百四十四条の四十四（軽油引取税に係る更正及び決定） — Reassessment and Determination Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-44 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44
**第一項** 道府県知事は、第百四十四条の十四第二項の規定による納入申告書又は第百四十四条の十八の規定による申告書（以下この節において「申告書」と総称する。）の提出があつた場合において、当該納入申告又は申告に係る課税標準量又は税額がその調査したところと異なるときは、これを更正することができる。
art-144-44/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
Where a remittance return under the provisions of Article 144-14, paragraph (2) or a return under the provisions of Article 144-18 (collectively referred to in this Section as a "return") is filed and the taxable volume or amount of tax pertaining to that remittance return or return differs from what the prefectural governor found by examination, the governor may reassess it.
machine translation, not official
**第二項** 道府県知事は、軽油引取税の特別徴収義務者又は納税者が申告書を提出しなかつた場合においては、その調査によつて、納入申告し、又は申告すべき課税標準量及び税額を決定することができる。
art-144-44/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
Where a special collection agent for the light oil delivery tax or a taxpayer has not filed a return, the prefectural governor may determine, by examination, the taxable volume and amount of tax that should be reported in a remittance return or return.
machine translation, not official
**第三項** 道府県知事は、第一項若しくはこの項の規定によつて更正し、又は前項の規定によつて決定した課税標準量又は税額について、調査によつて、過大又は過少であることを発見した場合においては、これを更正することができる。
art-144-44/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
Where the prefectural governor discovers by examination that the taxable volume or amount of tax that was reassessed under the provisions of paragraph (1) or this paragraph or determined under the provisions of the preceding paragraph is excessive or insufficient, the governor may reassess it.
machine translation, not official
**第四項** 道府県知事は、前三項の規定によつて更正し、又は決定した場合においては、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。
art-144-44/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-4
Where the prefectural governor has made a reassessment or determination under the provisions of the preceding three paragraphs, the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
machine translation, not official
### 第百四十四条の四十五（軽油引取税に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges on Them Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-45 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-45
**第一項** 道府県の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による納入金若しくは税金の不足額又は決定による納入金額若しくは税額をいう。以下この節において同じ。）があるときは、同条第四項の通知をした日から十五日を経過した日を納期限として、これを徴収しなければならない。
art-144-45/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-45/par-1
Where a reassessment or determination under the provisions of paragraphs (1) through (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall of the remittance or tax by reassessment or the amount of remittance or amount of tax by determination; the same applies hereinafter in this Section), the prefectural tax collection official must collect it, with the day on which 15 days have elapsed from the day of the notice under paragraph (4) of that Article as the due date for payment.
machine translation, not official
**第二項** 前項の場合においては、その不足金額に第百四十四条の十四第二項又は第百四十四条の十八の納期限（納期限の延長があつたときは、その延長された納期限とする。以下この節において同じ。）の翌日から納入又は納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限（第百四十四条の二十九第一項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日）の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-144-45/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-45/par-2
In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral) until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 144-14, paragraph (2) or Article 144-18 (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Section) until the date of remittance or payment must be added to it and collected.
machine translation, not official
**第三項** 道府県知事は、軽油引取税の特別徴収義務者又は納税者が前条第一項の規定による更正又は同条第二項の規定による決定を受けたことについてやむを得ない理由があると認める場合においては、前項の延滞金額を減免することができる。
art-144-45/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-45/par-3
Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax having been subject to a reassessment under the provisions of paragraph (1) of the preceding Article or a determination under the provisions of paragraph (2) of that Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第百四十四条の四十六（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金） — Delinquency Charges on Light Oil Delivery Tax Declared and Remitted or Paid After the Due Date for Payment
caption: machine translation, not official
art-144-46 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-46
**第一項** 軽油引取税の特別徴収義務者又は納税者は、第百四十四条の十四第二項、第百四十四条の十八又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の納期限後にその納入金を納入し、又はその税金を納付する場合においては、当該納入金額又は税額に、これらの規定の納期限の翌日から納入又は納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限（第百四十四条の二十九第一項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日）の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納入し、又は納付しなければならない。
art-144-46/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-46/par-1
Where a special collection agent or taxpayer for the light oil delivery tax remits the remittance or pays the tax after the due date for payment under Article 144-14, paragraph (2), Article 144-18 or Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)), the agent or taxpayer must remit or pay it with an amount of delinquency charge added to that amount of remittance or amount of tax, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has passed from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral)), in accordance with the number of days in the period from the day following the due date for payment under these provisions until the date of remittance or payment.
machine translation, not official
**第二項** 道府県知事は、軽油引取税の特別徴収義務者又は納税者が第百四十四条の十四第二項又は第百四十四条の十八の納期限までに納入金を納入しなかつたこと又は税金を納付しなかつたことについてやむを得ない理由があると認める場合においては、前項の延滞金額を減免することができる。
art-144-46/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-46/par-2
Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax not having remitted the remittance or paid the tax by the due date for payment under Article 144-14, paragraph (2) or Article 144-18, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第百四十四条の四十七（軽油引取税に係る過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-47 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47
**第一項** 申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第百四十四条の四十四第一項又は第三項の規定による更正があつたときは、道府県知事は、当該更正前の納入申告又は申告に係る課税標準量又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る軽油引取税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告又は申告に係る課税標準量又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該軽油引取税についてその納入すべき金額若しくは納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
art-144-47/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-1
In the case where a return has been filed by the deadline for filing the return (including the case where a return has been filed after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made pursuant to the provisions of Article 144-44, paragraph (1) or (3), the prefectural governor must, if the governor finds that there were no justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where that covered shortfall (where, before that reassessment, a reassessment had been made concerning the light oil delivery tax pertaining to that reassessment, the amount obtained by adding to that covered shortfall the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, and the amount after deducting the amount equivalent to the portion thereby reduced where there has been a reassessment that reduces the amount to be remitted or the amount of tax to be paid for that light oil delivery tax, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment)) exceeds the larger of the amount equivalent to the amount of tax pertaining to the return in the case where it was filed by the deadline for filing the return and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent).
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、道府県知事は、当該各号に規定する申告、決定又は更正により納入し、又は納付すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-144-47/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted or paid by the return, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been filed by the deadline for filing the return:
machine translation, not official
**一** 申告書の提出期限後にその提出があつた場合又は第百四十四条の四十四第二項の規定による決定があつた場合
art-144-47/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2/item-1
Where the return has been filed after the deadline for filing the return, or where a determination has been made under the provisions of Article 144-44, paragraph (2);
machine translation, not official
**二** 申告書の提出期限後にその提出があつた後において第百四十四条の四十四第一項又は第三項の規定による更正があつた場合
art-144-47/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2/item-2
Where, after the return was filed after the deadline for filing the return, a reassessment has been made under the provisions of Article 144-44, paragraph (1) or (3);
machine translation, not official
**三** 第百四十四条の四十四第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
art-144-47/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2/item-3
Where, after a determination under the provisions of Article 144-44, paragraph (2), a reassessment has been made under the provisions of paragraph (3) of that Article.
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入し、又は納付すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該軽油引取税に係る申告書の提出期限後の申告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より納入し、又は納付すべき税額の合計額（当該納入し、若しくは納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積税額」という。）を加算した金額。次項において「加算後累積税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入し、又は納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納入し、又は納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-144-47/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-3
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted or paid prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the amounts of tax to be remitted or paid by a filing after the deadline for filing the return, or by a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), pertaining to that light oil delivery tax and made before the reassessment prescribed in those items (where there has been a reassessment that reduces the amount of tax to be remitted or paid, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the portion thereby reduced; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the amount of tax to be remitted or paid prescribed in that paragraph is less than the amount equivalent to the portion in excess, that amount of tax to be remitted or paid) by a rate of 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積税額（当該加算後累積税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該特別徴収義務者又は納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-144-47/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4
In the case falling under the provisions of paragraph (2), where the cumulative tax amount after addition (where, among the facts forming the basis of calculating that cumulative tax amount after addition, there are any for which it is found that there are no grounds attributable to the special collection agent or taxpayer concerned for their not having been taken as the basis of calculating the amount of tax (including the amount of tax equivalent to the amount of a refund) preceding the filing, determination or reassessment prescribed in the items of that paragraph, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting from the total of the amounts calculated by dividing the cumulative tax amount after addition into the amounts set out in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative tax amount into the amounts set out in those items and multiplying each amount by the rate specified in the relevant item:
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-144-47/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4/item-1
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-144-47/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4/item-2
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-144-47/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第五項** 第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に該当するときは、同項に規定する不申告加算金額は、前三項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、第二項に規定する納入し、又は納付すべき税額に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。
art-144-47/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-5
In the case falling under the provisions of paragraph (2), where any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding three paragraphs, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax to be remitted or paid prescribed in paragraph (2) by a rate of 10 percent:
machine translation, not official
**一** 申告書の提出期限後のその提出（当該申告書に係る軽油引取税について道府県知事の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）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（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-144-47/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-5/item-1
Where, during the period counted back from the day preceding the day on which a return was filed after the deadline for filing it (limited to one filed with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return; the same applies in the following item) 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, for the light oil delivery tax, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article);
machine translation, not official
**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、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）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
art-144-47/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-5/item-2
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 an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and paragraph (3), item (ii) of the following Article referred to as the "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.
machine translation, not official
**第六項** 申告書の提出期限後にその提出があつた場合において、その提出が当該申告書に係る軽油引取税について道府県知事の調査による決定があるべきことを予知してされたものでないときは、当該申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-144-47/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-6
Where a return is filed after the deadline for filing it, and the filing was not made with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return, the amount of additional charge for failure to file prescribed in paragraph (2) for the amount of tax pertaining to that return is, notwithstanding the provisions of paragraphs (2) through (4), an amount equivalent to the amount calculated by multiplying that amount of tax by a rate of 5 percent.
machine translation, not official
**第七項** 道府県知事は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告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。
art-144-47/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-7
Where the prefectural governor has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-144-47/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-8
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
machine translation, not official
### 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
caption: machine translation, not official
art-144-48 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48
**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。
art-144-48/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-1
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.
machine translation, not official
**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。
art-144-48/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-2
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.
machine translation, not official
**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。
art-144-48/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-3
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:
machine translation, not official
**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
art-144-48/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-3/item-1
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;
machine translation, not official
**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
art-144-48/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-3/item-2
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.
machine translation, not official
**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。
art-144-48/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-4
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.
machine translation, not official
**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。
art-144-48/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-5
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.
machine translation, not official
## 第三款 督促及び滞納処分 — Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-7/subsec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#ch-2/sec-7/subsec-3
### 第百四十四条の四十九（軽油引取税に係る督促） — Demand for Payment Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-49 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-49
**第一項** 軽油引取税の特別徴収義務者又は納税者が納期限（更正又は決定があつた場合においては、不足金額の納期限をいう。以下この節において同じ。）までに軽油引取税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の規定により徴収する場合においては、この限りでない。
art-144-49/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-49/par-1
Where a special collection agent or taxpayer for the light oil delivery tax fails to pay in full the local government levies pertaining to the light oil delivery tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the shortfall amount; the same applies hereinafter in this Section), the prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection or in the case of collection under the provisions of Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)).
machine translation, not official
**第二項** 特別の事情がある道府県においては、当該道府県の条例で前項に規定する期間と異なる期間を定めることができる。
art-144-49/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-49/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第百四十四条の五十（軽油引取税に係る督促手数料） — Demand Fee Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-50 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-50
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県の条例で定めるところにより、手数料を徴収することができる。
art-144-50/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-50/par-1
Where a prefectural tax collection official has issued a demand letter, the official may collect a fee, as provided by the Prefectural Ordinance of that prefecture.
machine translation, not official
### 第百四十四条の五十一（軽油引取税に係る滞納処分） — Delinquent Tax Collection Procedure Concerning Light Oil Delivery Tax
caption: machine translation, not official
art-144-51 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51
**第一項** 軽油引取税に係る滞納者が次の各号のいずれかに該当するときは、道府県の徴税吏員は、当該軽油引取税に係る地方団体の徴収金につき、滞納者の財産を差し押さえなければならない。
art-144-51/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1
When a person delinquent in payment of the light oil delivery tax falls under any of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that light oil delivery tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る軽油引取税に係る地方団体の徴収金を完納しないとき。
art-144-51/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1/item-1
When a person delinquent in payment, having received a demand, fails to pay in full the local government levies on the light oil delivery tax subject to that demand by the day on which 10 days have elapsed counting from the date on which the demand letter was issued.
machine translation, not official
**二** 滞納者が繰上徴収に係る告知又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の規定による徴収に係る告知により指定された納期限までに軽油引取税に係る地方団体の徴収金を完納しないとき。
art-144-51/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1/item-2
When a person delinquent in payment fails to pay in full the local government levies on the light oil delivery tax by the due date for payment designated in a notice of advance collection or in a notice of collection under Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)).
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納入又は納付の催告書」とする。
art-144-51/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-2
In applying the provisions of the preceding paragraph to a secondary taxpayer or a guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to remit or pay".
machine translation, not official
**第三項** 軽油引取税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号のいずれかに該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押さえることができる。
art-144-51/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-3
If, during the period after the due date for payment of the local government levies on the light oil delivery tax until the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, the prefectural tax collection official may immediately seize that person's property.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る軽油引取税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る軽油引取税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-144-51/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-4
Where compulsory liquidation procedure is conducted on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (the court handling the bankruptcy case pertaining to the request for share distribution, where a request for share distribution is made of local government levies on the light oil delivery tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act) with respect to the local government levies on the light oil delivery tax pertaining to the delinquency.
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-144-51/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-5
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他軽油引取税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-144-51/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
Delinquent tax collection procedures for local government levies on the light oil delivery tax, including those provided for in the preceding paragraphs, are to follow the delinquent tax collection procedures prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-144-51/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第百四十四条の五十二（軽油引取税に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures for the Light Oil Delivery Tax
caption: machine translation, not official
art-144-52 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52
**第一項** 軽油引取税の特別徴収義務者又は納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-144-52/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-1
If a special collection agent or taxpayer of the light oil delivery tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or destroys his or her property, disposes of it to the detriment of the prefecture, falsely increases the encumbrances on that property, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 特別徴収義務者又は納税者の財産を占有する第三者が特別徴収義務者又は納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-144-52/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-2
The same applies where a third party in possession of the property of a special collection agent or taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent or taxpayer to evade the execution of delinquent tax collection procedures.
machine translation, not official
**第三項** 情を知つて前二項の行為につき特別徴収義務者若しくは納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-144-52/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-3
A person who, knowing the circumstances, becomes the counterparty of a special collection agent or taxpayer, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, and commits the violation as that counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-144-52/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第百四十四条の五十二の二（国税徴収法の例による軽油引取税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Light Oil Delivery Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-144-52-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52-2
**第一項** 第百四十四条の五十一第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-144-52-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52-2/par-1
In the case of Article 144-51, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-52-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第百四十四条の五十三（国税徴収法の例による軽油引取税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Concerning Delinquent Tax Collection Procedures for the Light Oil Delivery Tax Conducted Following the National Tax Collection Act
caption: machine translation, not official
art-144-53 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-53/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第百四十四条の五十一第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-144-53/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-1/item-1
When, in the case referred to in Article 144-51, paragraph (6), a person fails to answer, or makes a false statement, in response to questions by a prefectural tax collection official conducted in accordance with the example of the provisions of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第百四十四条の五十一第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-144-53/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-1/item-2
When, in the case referred to in Article 144-51, paragraph (6), a person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles.
machine translation, not official
**三** 第百四十四条の五十一第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-144-53/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-1/item-3
When, in the case referred to in Article 144-51, paragraph (6), a person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official, made in accordance with the example of the provisions of Article 141 of the National Tax Collection Act, to present or submit articles, or presents or submits books and documents or other articles (including copies thereof) in which false entries or records have been made.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-144-53/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第百四十四条の五十四（国税徴収法の例による軽油引取税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of False Statements Concerning Delinquent Tax Collection Procedures for the Light Oil Delivery Tax Conducted Following the National Tax Collection Act
caption: machine translation, not official
art-144-54 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-54
**第一項** 第百四十四条の五十一第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-144-54/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-54/par-1
A person who, in the case referred to in Article 144-51, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in accordance with the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第百四十四条の五十五から第百四十四条の五十九まで 〔削除 / repealed〕
art-144-55-to-144-59 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-55-to-144-59
**第一項** 削除
art-144-55-to-144-59/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-55-to-144-59/par-1
## 第四款 指定市に対する交付 — Subsection 4 Distribution to Designated Cities
heading: machine translation, not official
ch-2/sec-7/subsec-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#ch-2/sec-7/subsec-4
### 第百四十四条の六十
art-144-60 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-60
**第一項** 道路法（昭和二十七年法律第百八十号）第七条第三項に規定する指定市（以下この項において「指定市」という。）を包括する道府県（以下この項において「指定道府県」という。）は、総務省令で定めるところにより、当該指定道府県に納入され、又は納付された軽油引取税額に相当する額に政令で定める率を乗じて得た額に当該指定市の区域内に存する一般国道等（一般国道、高速自動車国道及び都道府県道（当該指定道府県又は指定市がその管理について経費を負担しないものその他総務省令で定めるものを除く。）をいう。以下この条において同じ。）の面積を当該指定道府県の区域内に存する一般国道等の面積で除して得た数を乗じて得た額を当該指定市に対して交付するものとする。
art-144-60/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-60/par-1
A prefecture that includes a designated city prescribed in Article 7, paragraph (3) of the Road Act (Act No. 180 of 1952) (referred to as a "designated city under the Road Act" in this paragraph) (referred to as a "designated prefecture" in this paragraph) is to distribute to the designated city under the Road Act, as provided by Order of the Ministry of Internal Affairs and Communications, an amount obtained by multiplying the amount equivalent to the amount of light oil delivery tax remitted or paid to that designated prefecture by the rate specified by Cabinet Order, and then multiplying the resulting amount by the number obtained by dividing the area of general national highways, etc. (meaning general national highways, national expressways and prefectural roads (excluding those for which the designated prefecture or designated city under the Road Act does not bear the management costs and others specified by Order of the Ministry of Internal Affairs and Communications); the same applies hereinafter in this Article) located within the area of that designated city under the Road Act by the area of general national highways, etc. located within the area of the designated prefecture.
machine translation, not official
**第二項** 前項の一般国道等の面積は、総務省令で定めるところにより、それぞれ当該一般国道等の幅員にその延長を乗じて算定するものとする。ただし、道路の種類、幅員による道路の種別その他の事情を参酌して、総務省令で定めるところにより、補正することができる。
art-144-60/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-60/par-2
The area of general national highways, etc. in the preceding paragraph is to be calculated, as provided by Order of the Ministry of Internal Affairs and Communications, by multiplying the width of each such road by its length. However, it may be adjusted, as provided by Order of the Ministry of Internal Affairs and Communications, with reference to the type of road, the classification of roads by width and other circumstances.
machine translation, not official
---
## Cites
- art-144/par-1/item-2: 第百四十四条の七第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1
- art-144/par-1/item-3: 第百四十四条の九第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-1
- art-144/par-2: 前項第一号 → 地方税法 第百四十四条第一項第一号 (Article 144, paragraph (1), item (i)), art-144/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144/par-1/item-1
- art-144-2/par-1: 次項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-144-2/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-2/par-1: 第百四十四条の十五第一項 → 地方税法 第百四十四条の十五第一項 (Article 144-15, paragraph (1)), art-144-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-1
- art-144-2/par-2: 前項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-2/par-3: 前二項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-2/par-3: 前二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-144-2/par-3: 揮発油税法（昭和三十二年法律第五十五号）第二条第一項 → e-Gov law 332AC0000000055, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-144-2/par-3: 同法第六条 → e-Gov law 332AC0000000055, 第六条 (Article 6), art-6 — not held in this collection
- art-144-2/par-3: 同法第十六条 → e-Gov law 332AC0000000055, 第十六条 (Article 16), art-16 — not held in this collection
- art-144-2/par-3: 第十六条の二 → e-Gov law 332AC0000000055, 第十六条の二 (Article 16-2), art-16-2 — not held in this collection
- art-144-2/par-3: 第百四十四条の三十二第一項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-144-2/par-4: 前三項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-2/par-4: 前三項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-144-2/par-4: 前三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- art-144-2/par-4: 第百四十四条の三十二第一項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- art-144-2/par-4: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-2
- art-144-2/par-4: 同項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-144-2/par-5: 前各項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-2/par-5: 前各項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-144-2/par-5: 前各項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- art-144-2/par-5: 前各項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- art-144-2/par-5: 第百四十四条の三十二第一項第四号 → 地方税法 第百四十四条の三十二第一項第四号 (Article 144-32, paragraph (1), item (iv)), art-144-32/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-4
- art-144-2/par-5: 同条第六項 → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
- art-144-2/par-6: 前各項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-2/par-6: 前各項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-144-2/par-6: 前各項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- art-144-2/par-6: 前各項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- art-144-2/par-6: 前各項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-5
- art-144-2/par-6: この項 → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-6
- art-144-2/par-6: 第百四十四条の十八第一項第四号 → 地方税法 第百四十四条の十八第一項第四号 (Article 144-18, paragraph (1), item (iv)), art-144-18/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1/item-4
- art-144-3/par-1: 前条 → 地方税法 第百四十四条の二 (Article 144-2), art-144-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2
- art-144-3/par-1: 同条第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-3/par-1: 第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-1
- art-144-3/par-1: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-2
- art-144-3/par-1: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
- art-144-3/par-1: 第百四十四条の三十二第一項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- art-144-3/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-2
- art-144-3/par-1: 第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- art-144-3/par-1: 第四号 → 地方税法 第百四十四条の三第一項第四号 (Article 144-3, paragraph (1), item (iv)), art-144-3/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-4
- art-144-3/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-3/par-1: 第六号 → 地方税法 第百四十四条の三第一項第六号 (Article 144-3, paragraph (1), item (vi)), art-144-3/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-6
- art-144-3/par-1: 関税法第六十七条 → e-Gov law 329AC0000000061, 第六十七条 (Article 67), art-67 — not held in this collection
- art-144-3/par-1: この項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- art-144-3/par-1/item-3: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-3/par-1/item-4: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-3/par-2: 前項第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-1
- art-144-3/par-2: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-2
- art-144-3/par-3: 第一項第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- art-144-3/par-3: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-3/par-4: 前項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-3
- art-144-3/par-5: 第百四十四条の六の二 → 地方税法 第百四十四条の六の二 (Article 144-6-2), art-144-6-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6-2
- art-144-3/par-5: 第百四十四条の三十二第九項 → 地方税法 第百四十四条の三十二第九項 (Article 144-32, paragraph (9)), art-144-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-9
- art-144-3/par-5: 第一項 → 地方税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1
- art-144-3/par-5: 第六号 → 地方税法 第百四十四条の三第一項第六号 (Article 144-3, paragraph (1), item (vi)), art-144-3/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-6
- art-144-4/par-1: 第百四十四条の三十二第一項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- art-144-4/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-2
- art-144-4/par-1: 第百四十四条の二第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- art-144-4/par-1: 前条第一項第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
- art-144-4/par-1: この条 → 地方税法 第百四十四条の四 (Article 144-4), art-144-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-4
- art-144-4/par-2: 前項 → 地方税法 第百四十四条の四第一項 (Article 144-4, paragraph (1)), art-144-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-4/par-1
- art-144-4/par-2: 第百四十四条の二第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- art-144-4/par-2: 前条第一項第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
- art-144-4/par-2: この項 → 地方税法 第百四十四条の四第二項 (Article 144-4, paragraph (2)), art-144-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-4/par-2
- art-144-5/par-1: 第百四十四条の十四第四項 → 地方税法 第百四十四条の十四第四項 (Article 144-14, paragraph (4)), art-144-14/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-4
- 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
- art-144-6-2/par-1: 第百四十四条の三第五項 → 地方税法 第百四十四条の三第五項 (Article 144-3, paragraph (5)), art-144-3/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-5
- art-144-6-2/par-1: 第百四十四条の二第五項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-5
- 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-2
- 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-8/par-4
- 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-9/par-9
- art-144-11/par-1/item-4: 前三号 → 地方税法 第百四十四条の十一第一項第一号 (Article 144-11, paragraph (1), item (i)), art-144-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-1
- art-144-11/par-1/item-4: 前三号 → 地方税法 第百四十四条の十一第一項第二号 (Article 144-11, paragraph (1), item (ii)), art-144-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-2
- art-144-11/par-1/item-4: 前三号 → 地方税法 第百四十四条の十一第一項第三号 (Article 144-11, paragraph (1), item (iii)), art-144-11/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-3
- art-144-11/par-1/item-5: 前各号 → 地方税法 第百四十四条の十一第一項第一号 (Article 144-11, paragraph (1), item (i)), art-144-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-1
- art-144-11/par-1/item-5: 前各号 → 地方税法 第百四十四条の十一第一項第二号 (Article 144-11, paragraph (1), item (ii)), art-144-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-2
- art-144-11/par-1/item-5: 前各号 → 地方税法 第百四十四条の十一第一項第三号 (Article 144-11, paragraph (1), item (iii)), art-144-11/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-3
- art-144-11/par-1/item-5: 前各号 → 地方税法 第百四十四条の十一第一項第四号 (Article 144-11, paragraph (1), item (iv)), art-144-11/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-4
- art-144-11/par-2: 前項第一号から第三号まで → 地方税法 第百四十四条の十一第一項第一号 (Article 144-11, paragraph (1), item (i)), art-144-11/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-1
- art-144-11/par-2: 前項第一号から第三号まで → 地方税法 第百四十四条の十一第一項第二号 (Article 144-11, paragraph (1), item (ii)), art-144-11/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-2
- art-144-11/par-2: 前項第一号から第三号まで → 地方税法 第百四十四条の十一第一項第三号 (Article 144-11, paragraph (1), item (iii)), art-144-11/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-3
- art-144-11/par-2: この項 → 地方税法 第百四十四条の十一第二項 (Article 144-11, paragraph (2)), art-144-11/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-2
- art-144-11/par-2: 同項第四号 → 地方税法 第百四十四条の十一第一項第四号 (Article 144-11, paragraph (1), item (iv)), art-144-11/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1/item-4
- art-144-11/par-3: 第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-11/par-4: 第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-11/par-4: 前項 → 地方税法 第百四十四条の十一第三項 (Article 144-11, paragraph (3)), art-144-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-3
- art-144-11/par-5: 第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-11/par-6: 第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-11/par-6: 第百四十四条の五十一第六項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-11/par-7: 第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-11/par-7: 第三項 → 地方税法 第百四十四条の十一第三項 (Article 144-11, paragraph (3)), art-144-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-3
- art-144-11/par-7: 第五項 → 地方税法 第百四十四条の十一第五項 (Article 144-11, paragraph (5)), art-144-11/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-5
- art-144-12/par-1/item-1: 前条第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-12/par-1/item-1: 同条第三項 → 地方税法 第百四十四条の十一第三項 (Article 144-11, paragraph (3)), art-144-11/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-3
- art-144-12/par-1/item-2: 前条第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-12/par-1/item-3: 前条第一項 → 地方税法 第百四十四条の十一第一項 (Article 144-11, paragraph (1)), art-144-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-11/par-1
- art-144-12/par-2: 前項 → 地方税法 第百四十四条の十二第一項 (Article 144-12, paragraph (1)), art-144-12/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-12/par-1
- art-144-13/par-1: 第百四十四条の二第三項から第六項まで → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- art-144-13/par-1: 第百四十四条の二第三項から第六項まで → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- art-144-13/par-1: 第百四十四条の二第三項から第六項まで → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-5
- art-144-13/par-1: 第百四十四条の二第三項から第六項まで → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-6
- art-144-13/par-1: 第百四十四条の三 → 地方税法 第百四十四条の三 (Article 144-3), art-144-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3
- art-144-14/par-2: 第百四十四条の五 → 地方税法 第百四十四条の五 (Article 144-5), art-144-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-5
- art-144-14/par-2: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-14/par-3: 前項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-14/par-4: 第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-14/par-4: 第百四十四条の五 → 地方税法 第百四十四条の五 (Article 144-5), art-144-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-5
- art-144-14/par-4: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-14/par-4: 次条第三項 → 地方税法 第百四十四条の十五第三項 (Article 144-15, paragraph (3)), art-144-15/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-3
- art-144-14/par-4: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-14/par-5: 次条第三項 → 地方税法 第百四十四条の十五第三項 (Article 144-15, paragraph (3)), art-144-15/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-3
- art-144-14/par-5: 第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-14/par-5: 前項 → 地方税法 第百四十四条の十四第四項 (Article 144-14, paragraph (4)), art-144-14/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-4
- art-144-14/par-6: 第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-14/par-7: 前項 → 地方税法 第百四十四条の十四第六項 (Article 144-14, paragraph (6)), art-144-14/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-6
- art-144-15/par-2: 前項 → 地方税法 第百四十四条の十五第一項 (Article 144-15, paragraph (1)), art-144-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-1
- art-144-15/par-3: 前項 → 地方税法 第百四十四条の十五第二項 (Article 144-15, paragraph (2)), art-144-15/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-2
- art-144-16/par-1: 前条第一項 → 地方税法 第百四十四条の十五第一項 (Article 144-15, paragraph (1)), art-144-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-1
- art-144-16/par-2: 前項 → 地方税法 第百四十四条の十六第一項 (Article 144-16, paragraph (1)), art-144-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-1
- art-144-16/par-3: 第一項 → 地方税法 第百四十四条の十六第一項 (Article 144-16, paragraph (1)), art-144-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-1
- art-144-16/par-4: 第一項 → 地方税法 第百四十四条の十六第一項 (Article 144-16, paragraph (1)), art-144-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-1
- art-144-17/par-1/item-1: 第百四十四条の十五第一項 → 地方税法 第百四十四条の十五第一項 (Article 144-15, paragraph (1)), art-144-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-15/par-1
- art-144-17/par-1/item-2: 前条第二項から第四項まで → 地方税法 第百四十四条の十六第二項 (Article 144-16, paragraph (2)), art-144-16/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-2
- art-144-17/par-1/item-2: 前条第二項から第四項まで → 地方税法 第百四十四条の十六第三項 (Article 144-16, paragraph (3)), art-144-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-3
- art-144-17/par-1/item-2: 前条第二項から第四項まで → 地方税法 第百四十四条の十六第四項 (Article 144-16, paragraph (4)), art-144-16/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-16/par-4
- art-144-17/par-2: 前項 → 地方税法 第百四十四条の十七第一項 (Article 144-17, paragraph (1)), art-144-17/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-17/par-1
- art-144-18/par-1: 第百四十四条の十三 → 地方税法 第百四十四条の十三 (Article 144-13), art-144-13 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-13
- art-144-18/par-1/item-1: 第百四十四条の二第三項 → 地方税法 第百四十四条の二第三項 (Article 144-2, paragraph (3)), art-144-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-3
- art-144-18/par-1/item-2: 第百四十四条の二第四項 → 地方税法 第百四十四条の二第四項 (Article 144-2, paragraph (4)), art-144-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-4
- art-144-18/par-1/item-3: 第百四十四条の二第五項 → 地方税法 第百四十四条の二第五項 (Article 144-2, paragraph (5)), art-144-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-5
- art-144-18/par-1/item-4: 第百四十四条の二第六項 → 地方税法 第百四十四条の二第六項 (Article 144-2, paragraph (6)), art-144-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-6
- art-144-18/par-1/item-5: 第百四十四条の三第一項第一号 → 地方税法 第百四十四条の三第一項第一号 (Article 144-3, paragraph (1), item (i)), art-144-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-1
- art-144-18/par-1/item-5: 第二号 → 地方税法 第百四十四条の三第一項第二号 (Article 144-3, paragraph (1), item (ii)), art-144-3/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-2
- art-144-18/par-1/item-5: 第五号 → 地方税法 第百四十四条の三第一項第五号 (Article 144-3, paragraph (1), item (v)), art-144-3/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-5
- art-144-18/par-1/item-6: 第百四十四条の三第一項第三号 → 地方税法 第百四十四条の三第一項第三号 (Article 144-3, paragraph (1), item (iii)), art-144-3/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-3
- art-144-18/par-1/item-6: 第四号 → 地方税法 第百四十四条の三第一項第四号 (Article 144-3, paragraph (1), item (iv)), art-144-3/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-4
- art-144-18/par-1/item-6: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-18/par-1/item-7: 第百四十四条の三第一項第六号 → 地方税法 第百四十四条の三第一項第六号 (Article 144-3, paragraph (1), item (vi)), art-144-3/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-1/item-6
- art-144-18/par-2: 前項 → 地方税法 第百四十四条の十八第一項 (Article 144-18, paragraph (1)), art-144-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1
- art-144-19/par-1: 前条第一項 → 地方税法 第百四十四条の十八第一項 (Article 144-18, paragraph (1)), art-144-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1
- art-144-19/par-2: 前項 → 地方税法 第百四十四条の十九第一項 (Article 144-19, paragraph (1)), art-144-19/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-19/par-1
- art-144-20/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-144-20/par-2: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-144-20/par-2: 第十六条の五 → 地方税法 第十六条の五 (Article 16-5), art-16-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5
- art-144-20/par-2: 前項 → 地方税法 第百四十四条の二十第一項 (Article 144-20, paragraph (1)), art-144-20/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-20/par-1
- art-144-21/par-1: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-21/par-1: 次項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
- art-144-21/par-2: 前項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-21/par-3: 前項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
- art-144-21/par-3: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-21/par-4: 第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
- art-144-21/par-5: 前各項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-21/par-5: 前各項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
- art-144-21/par-5: 前各項 → 地方税法 第百四十四条の二十一第三項 (Article 144-21, paragraph (3)), art-144-21/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-3
- art-144-21/par-5: 前各項 → 地方税法 第百四十四条の二十一第四項 (Article 144-21, paragraph (4)), art-144-21/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-4
- art-144-21/par-6: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-21/par-8: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-21/par-9: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-1
- art-144-22/par-2: 前項 → 地方税法 第百四十四条の二十二第一項 (Article 144-22, paragraph (1)), art-144-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-1
- art-144-22/par-3: 前項 → 地方税法 第百四十四条の二十二第二項 (Article 144-22, paragraph (2)), art-144-22/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-2
- art-144-22/par-3: 第一項 → 地方税法 第百四十四条の二十二第一項 (Article 144-22, paragraph (1)), art-144-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-1
- art-144-22/par-4: 第一項 → 地方税法 第百四十四条の二十二第一項 (Article 144-22, paragraph (1)), art-144-22/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-1
- art-144-22/par-4: 第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-25/par-1: 前条 → 地方税法 第百四十四条の二十四 (Article 144-24), art-144-24 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-24
- art-144-25/par-2: 前条 → 地方税法 第百四十四条の二十四 (Article 144-24), art-144-24 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-24
- art-144-25/par-3: 前二項 → 地方税法 第百四十四条の二十五第一項 (Article 144-25, paragraph (1)), art-144-25/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-1
- art-144-25/par-3: 前二項 → 地方税法 第百四十四条の二十五第二項 (Article 144-25, paragraph (2)), art-144-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-2
- art-144-25/par-4: 前項 → 地方税法 第百四十四条の二十五第三項 (Article 144-25, paragraph (3)), art-144-25/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-3
- art-144-25/par-4: 第二項 → 地方税法 第百四十四条の二十五第二項 (Article 144-25, paragraph (2)), art-144-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-2
- art-144-25/par-5: 第百四十四条の二十二第四項 → 地方税法 第百四十四条の二十二第四項 (Article 144-22, paragraph (4)), art-144-22/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-4
- art-144-25/par-5: 第二項 → 地方税法 第百四十四条の二十五第二項 (Article 144-25, paragraph (2)), art-144-25/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-2
- art-144-26/par-1: 第百四十四条の三第三項 → 地方税法 第百四十四条の三第三項 (Article 144-3, paragraph (3)), art-144-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-3
- art-144-26/par-2: 第百四十四条の三第四項 → 地方税法 第百四十四条の三第四項 (Article 144-3, paragraph (4)), art-144-3/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-3/par-4
- art-144-26/par-2: 前項 → 地方税法 第百四十四条の二十六第一項 (Article 144-26, paragraph (1)), art-144-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26/par-1
- art-144-26/par-3: 前二項 → 地方税法 第百四十四条の二十六第一項 (Article 144-26, paragraph (1)), art-144-26/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26/par-1
- art-144-26/par-3: 前二項 → 地方税法 第百四十四条の二十六第二項 (Article 144-26, paragraph (2)), art-144-26/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-26/par-2
- art-144-27/par-1: 第百四十四条の二十一第二項 → 地方税法 第百四十四条の二十一第二項 (Article 144-21, paragraph (2)), art-144-21/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-21/par-2
- art-144-27/par-1: この項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- art-144-27/par-1: 次項 → 地方税法 第百四十四条の二十七第二項 (Article 144-27, paragraph (2)), art-144-27/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-2
- art-144-27/par-2: 前項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- art-144-27/par-3: 前二項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- art-144-27/par-3: 前二項 → 地方税法 第百四十四条の二十七第二項 (Article 144-27, paragraph (2)), art-144-27/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-2
- art-144-28/par-1: 前条第一項 → 地方税法 第百四十四条の二十七第一項 (Article 144-27, paragraph (1)), art-144-27/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-27/par-1
- art-144-28/par-2: 前項 → 地方税法 第百四十四条の二十八第一項 (Article 144-28, paragraph (1)), art-144-28/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-28/par-1
- art-144-29/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-29/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-144-29/par-2: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-144-29/par-2: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-144-29/par-2: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3
- art-144-29/par-2: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-144-29/par-2: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-144-29/par-2: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-144-29/par-2: 前項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-1
- art-144-29/par-2: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-4/from-art-11#art-11
- art-144-29/par-2: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-144-29/par-2: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-144-29/par-2: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-144-29/par-2: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-144-29/par-2: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-144-29/par-3: 第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-1
- art-144-30/par-1: 前条 → 地方税法 第百四十四条の二十九 (Article 144-29), art-144-29 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29
- art-144-30/par-2: 前項 → 地方税法 第百四十四条の三十第一項 (Article 144-30, paragraph (1)), art-144-30/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-1
- art-144-30/par-3: 第一項 → 地方税法 第百四十四条の三十第一項 (Article 144-30, paragraph (1)), art-144-30/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-1
- art-144-30/par-3: 前項 → 地方税法 第百四十四条の三十第二項 (Article 144-30, paragraph (2)), art-144-30/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-2
- art-144-31/par-2: 前項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-1
- art-144-31/par-3: 前項 → 地方税法 第百四十四条の三十一第二項 (Article 144-31, paragraph (2)), art-144-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-2
- art-144-31/par-4: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-31/par-5: 第百四十四条の六 → 地方税法 第百四十四条の六 (Article 144-6), art-144-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-6
- art-144-31/par-5: 前項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
- art-144-31/par-6: 第二項 → 地方税法 第百四十四条の三十一第二項 (Article 144-31, paragraph (2)), art-144-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-2
- art-144-31/par-6: 第三項 → 地方税法 第百四十四条の三十一第三項 (Article 144-31, paragraph (3)), art-144-31/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-3
- art-144-31/par-6: 前二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
- art-144-31/par-6: 前二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
- art-144-31/par-7: 第一項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-1
- art-144-31/par-7: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
- art-144-31/par-7: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
- art-144-31/par-7: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-144-31/par-8: 第二項 → 地方税法 第百四十四条の三十一第二項 (Article 144-31, paragraph (2)), art-144-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-2
- art-144-32/par-1: 第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- art-144-32/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-2
- art-144-32/par-1: 第百四十四条の七第一項第一号 → 地方税法 第百四十四条の七第一項第一号 (Article 144-7, paragraph (1), item (i)), art-144-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1/item-1
- art-144-32/par-1: 同項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1
- art-144-32/par-1: この条 → 地方税法 第百四十四条の三十二 (Article 144-32), art-144-32 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32
- art-144-32/par-1: 第四号 → 地方税法 第百四十四条の三十二第一項第四号 (Article 144-32, paragraph (1), item (iv)), art-144-32/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-4
- art-144-32/par-1/item-2: 前号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- art-144-32/par-1/item-4: この項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-1/item-4: 前号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-144-32/par-2: 前項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-3: 第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-4: 第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-5: 第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-5: 前項 → 地方税法 第百四十四条の三十二第四項 (Article 144-32, paragraph (4)), art-144-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-4
- art-144-32/par-6: 第一項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-144-32/par-7: 第一項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-144-32/par-7: 前項 → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
- art-144-32/par-9: 第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-9: 第四号 → 地方税法 第百四十四条の三十二第一項第四号 (Article 144-32, paragraph (1), item (iv)), art-144-32/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-4
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第二項 (Article 144-32, paragraph (2)), art-144-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-2
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第三項 (Article 144-32, paragraph (3)), art-144-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-3
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第四項 (Article 144-32, paragraph (4)), art-144-32/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-4
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第五項 (Article 144-32, paragraph (5)), art-144-32/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-5
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第七項 (Article 144-32, paragraph (7)), art-144-32/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-7
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第八項 (Article 144-32, paragraph (8)), art-144-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-8
- art-144-32/par-10: 前各項 → 地方税法 第百四十四条の三十二第九項 (Article 144-32, paragraph (9)), art-144-32/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-9
- art-144-33/par-1: 前条第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-33/par-1: 同項第一号 → 地方税法 第百四十四条の三十二第一項第一号 (Article 144-32, paragraph (1), item (i)), art-144-32/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-1
- art-144-33/par-1: 第二号 → 地方税法 第百四十四条の三十二第一項第二号 (Article 144-32, paragraph (1), item (ii)), art-144-32/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-2
- art-144-33/par-2: 前項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-1
- art-144-33/par-3: 第一項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-1
- art-144-33/par-4: 前条第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-144-33/par-4: 同項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-144-33/par-4: 第四号 → 地方税法 第百四十四条の三十二第一項第四号 (Article 144-32, paragraph (1), item (iv)), art-144-32/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-4
- art-144-33/par-5/item-1: 前条第三項 → 地方税法 第百四十四条の三十二第三項 (Article 144-32, paragraph (3)), art-144-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-3
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第五項 (Article 144-32, paragraph (5)), art-144-32/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-5
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第七項 (Article 144-32, paragraph (7)), art-144-32/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-7
- art-144-33/par-5/item-2: 前条第五項から第八項まで → 地方税法 第百四十四条の三十二第八項 (Article 144-32, paragraph (8)), art-144-32/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-32/par-8
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-1
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第二項 (Article 144-33, paragraph (2)), art-144-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-2
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第三項 (Article 144-33, paragraph (3)), art-144-33/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-3
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第四項 (Article 144-33, paragraph (4)), art-144-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-4
- art-144-33/par-6: 前各項 → 地方税法 第百四十四条の三十三第五項 (Article 144-33, paragraph (5)), art-144-33/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-5
- art-144-33/par-6/item-1: 第一項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-1
- art-144-33/par-6/item-2: 第二項 → 地方税法 第百四十四条の三十三第二項 (Article 144-33, paragraph (2)), art-144-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-2
- art-144-33/par-6/item-3: 第三項 → 地方税法 第百四十四条の三十三第三項 (Article 144-33, paragraph (3)), art-144-33/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-3
- art-144-33/par-6/item-4: 前二項 → 地方税法 第百四十四条の三十三第四項 (Article 144-33, paragraph (4)), art-144-33/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-4
- art-144-33/par-6/item-4: 前二項 → 地方税法 第百四十四条の三十三第五項 (Article 144-33, paragraph (5)), art-144-33/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-5
- art-144-33/par-7: 前項 → 地方税法 第百四十四条の三十三第六項 (Article 144-33, paragraph (6)), art-144-33/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-6
- art-144-33/par-7: 第一項 → 地方税法 第百四十四条の三十三第一項 (Article 144-33, paragraph (1)), art-144-33/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-1
- art-144-33/par-7: 第二項 → 地方税法 第百四十四条の三十三第二項 (Article 144-33, paragraph (2)), art-144-33/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-33/par-2
- art-144-34/par-3: 前二項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-1
- art-144-34/par-3: 前二項 → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-2
- art-144-34/par-4: 前三項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-1
- art-144-34/par-4: 前三項 → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-2
- art-144-34/par-4: 前三項 → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-3
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-1
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-2
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-3
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第四項 (Article 144-34, paragraph (4)), art-144-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-4
- art-144-35/par-2: 前項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-1
- art-144-35/par-3: 前二項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-1
- art-144-35/par-3: 前二項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-2
- art-144-35/par-4: 前三項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-1
- art-144-35/par-4: 前三項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-2
- art-144-35/par-4: 前三項 → 地方税法 第百四十四条の三十五第三項 (Article 144-35, paragraph (3)), art-144-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-3
- art-144-35/par-6: 第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-144-35/par-6: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-144-35/par-7: 前項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-6
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-1
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-2
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第三項 (Article 144-35, paragraph (3)), art-144-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-3
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第四項 (Article 144-35, paragraph (4)), art-144-35/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-4
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第五項 (Article 144-35, paragraph (5)), art-144-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-5
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-6
- art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第七項 (Article 144-35, paragraph (7)), art-144-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-7
- art-144-37/par-1/item-1: 第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-1
- art-144-37/par-1/item-1: 第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-2
- art-144-37/par-1/item-1: 第百四十四条の三十四第一項から第三項まで → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-34/par-3
- art-144-37/par-1/item-2: 第百四十四条の三十五第一項から第三項まで → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-1
- art-144-37/par-1/item-2: 第百四十四条の三十五第一項から第三項まで → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-2
- art-144-37/par-1/item-2: 第百四十四条の三十五第一項から第三項まで → 地方税法 第百四十四条の三十五第三項 (Article 144-35, paragraph (3)), art-144-35/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-3
- art-144-37/par-1/item-2: 同条第五項 → 地方税法 第百四十四条の三十五第五項 (Article 144-35, paragraph (5)), art-144-35/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-5
- art-144-37/par-1/item-3: 第百四十四条の三十五第六項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-6
- art-144-37/par-1/item-4: 第百四十四条の三十五第七項 → 地方税法 第百四十四条の三十五第七項 (Article 144-35, paragraph (7)), art-144-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-35/par-7
- art-144-37/par-1/item-5: 前条 → 地方税法 第百四十四条の三十六 (Article 144-36), art-144-36 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-36
- art-144-37/par-2: 前項 → 地方税法 第百四十四条の三十七第一項 (Article 144-37, paragraph (1)), art-144-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-37/par-1
- art-144-38/par-1: この条 → 地方税法 第百四十四条の三十八 (Article 144-38), art-144-38 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38
- art-144-38/par-1: 第百四十四条の三十九 → 地方税法 第百四十四条の三十九 (Article 144-39), art-144-39 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39
- art-144-38/par-1/item-1: 第百四十四条の七第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1
- art-144-38/par-1/item-2: 前号 → 地方税法 第百四十四条の三十八第一項第一号 (Article 144-38, paragraph (1), item (i)), art-144-38/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1/item-1
- art-144-38/par-2: 前項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-38/par-3: 前二項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-38/par-3: 前二項 → 地方税法 第百四十四条の三十八第二項 (Article 144-38, paragraph (2)), art-144-38/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-2
- art-144-38/par-4: 第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-38/par-5: 第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-38/par-5: 第二項 → 地方税法 第百四十四条の三十八第二項 (Article 144-38, paragraph (2)), art-144-38/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-2
- art-144-38/par-5: 前項 → 地方税法 第百四十四条の三十八第四項 (Article 144-38, paragraph (4)), art-144-38/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-4
- art-144-38-2/par-1: 前条第一項第一号 → 地方税法 第百四十四条の三十八第一項第一号 (Article 144-38, paragraph (1), item (i)), art-144-38/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1/item-1
- art-144-38-2/par-1: この条 → 地方税法 第百四十四条の三十八の二 (Article 144-38-2), art-144-38-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2
- art-144-38-2/par-1: 第百四十四条の三十八の四 → 地方税法 第百四十四条の三十八の四 (Article 144-38-4), art-144-38-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4
- art-144-38-2/par-1: 前条 → 地方税法 第百四十四条の三十八 (Article 144-38), art-144-38 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38
- art-144-38-2/par-1: 税理士法第三十条 → e-Gov law 326AC1000000237, 第三十条 (Article 30), art-30 — not held in this collection
- art-144-38-2/par-1: 同法第四十八条の十六 → e-Gov law 326AC1000000237, 第四十八条の十六 (Article 48-16), art-48-16 — not held in this collection
- art-144-38-2/par-1: 同法第五十一条第一項 → e-Gov law 326AC1000000237, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection
- art-144-38-2/par-1: 同条第三項 → e-Gov law 326AC1000000237, 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — not held in this collection
- art-144-38-2/par-1/item-1: この項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
- art-144-38-2/par-1/item-1: 第三項 → 地方税法 第百四十四条の三十八の二第三項 (Article 144-38-2, paragraph (3)), art-144-38-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-3
- art-144-38-2/par-2: 前項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
- art-144-38-2/par-2: 同項第一号 → 地方税法 第百四十四条の三十八の二第一項第一号 (Article 144-38-2, paragraph (1), item (i)), art-144-38-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-1
- art-144-38-2/par-2: 第二号 → 地方税法 第百四十四条の三十八の二第一項第二号 (Article 144-38-2, paragraph (1), item (ii)), art-144-38-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-2
- art-144-38-2/par-3: 第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
- art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第三号 (Article 144-38-2, paragraph (1), item (iii)), art-144-38-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-3
- art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第四号 (Article 144-38-2, paragraph (1), item (iv)), art-144-38-2/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-4
- art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第五号 (Article 144-38-2, paragraph (1), item (v)), art-144-38-2/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-5
- art-144-38-2/par-3: 同項第三号から第六号まで → 地方税法 第百四十四条の三十八の二第一項第六号 (Article 144-38-2, paragraph (1), item (vi)), art-144-38-2/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1/item-6
- art-144-38-2/par-4: 第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
- art-144-38-2/par-5: 第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
- art-144-38-3/par-1: 前条第一項 → 地方税法 第百四十四条の三十八の二第一項 (Article 144-38-2, paragraph (1)), art-144-38-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2/par-1
- art-144-38-4/par-1: 第百四十四条の七第二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-2
- art-144-38-4/par-1: 同条第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1
- art-144-38-4/par-2: 第百四十四条の七第二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-2
- art-144-38-4/par-2: 同条第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-5#art-144-7/par-1
- art-144-38-4/par-3: 第一項 → 地方税法 第百四十四条の三十八の四第一項 (Article 144-38-4, paragraph (1)), art-144-38-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4/par-1
- art-144-38-4/par-3: 前項 → 地方税法 第百四十四条の三十八の四第二項 (Article 144-38-4, paragraph (2)), art-144-38-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4/par-2
- art-144-38-5/par-1: 第百四十四条の三十八から前条まで → 地方税法 第百四十四条の三十八 (Article 144-38), art-144-38 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38
- art-144-38-5/par-1: 第百四十四条の三十八から前条まで → 地方税法 第百四十四条の三十八の二 (Article 144-38-2), art-144-38-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-2
- art-144-38-5/par-1: 第百四十四条の三十八から前条まで → 地方税法 第百四十四条の三十八の三 (Article 144-38-3), art-144-38-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-3
- art-144-38-5/par-1: 第百四十四条の三十八から前条まで → 地方税法 第百四十四条の三十八の四 (Article 144-38-4), art-144-38-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-38-4
- art-144-39/par-1/item-1: 第百四十四条の三十八第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-39/par-1/item-1: 同条第二項 → 地方税法 第百四十四条の三十八第二項 (Article 144-38, paragraph (2)), art-144-38/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-2
- art-144-39/par-1/item-2: 第百四十四条の三十八第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-39/par-1/item-3: 第百四十四条の三十八第一項 → 地方税法 第百四十四条の三十八第一項 (Article 144-38, paragraph (1)), art-144-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-33#art-144-38/par-1
- art-144-39/par-2: 前項 → 地方税法 第百四十四条の三十九第一項 (Article 144-39, paragraph (1)), art-144-39/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-39/par-1
- art-144-41/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-41/par-2: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
- art-144-41/par-3: 第百四十四条の三十第一項 → 地方税法 第百四十四条の三十第一項 (Article 144-30, paragraph (1)), art-144-30/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-30/par-1
- art-144-41/par-3: 第百四十四条の三十一第一項 → 地方税法 第百四十四条の三十一第一項 (Article 144-31, paragraph (1)), art-144-31/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-1
- art-144-41/par-3: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-4
- art-144-41/par-3: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-31/par-5
- art-144-41/par-4: 第一項 → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-1
- art-144-41/par-4: 第二項 → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-2
- art-144-41/par-4: 前項 → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-3
- art-144-41/par-5: 第二項 → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-2
- art-144-41/par-5: 第百四十四条の十八第一項 → 地方税法 第百四十四条の十八第一項 (Article 144-18, paragraph (1)), art-144-18/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18/par-1
- art-144-41/par-5: 同条 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
- art-144-41/par-6: 前項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-5
- art-144-41/par-7: 第一項から第三項まで → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-1
- art-144-41/par-7: 第一項から第三項まで → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-2
- art-144-41/par-7: 第一項から第三項まで → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-3
- art-144-41/par-7: 第五項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-5
- art-144-41/par-8: 前項 → 地方税法 第百四十四条の四十一第七項 (Article 144-41, paragraph (7)), art-144-41/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-7
- art-144-41/par-8: 第一項から第三項まで → 地方税法 第百四十四条の四十一第一項 (Article 144-41, paragraph (1)), art-144-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-1
- art-144-41/par-8: 第一項から第三項まで → 地方税法 第百四十四条の四十一第二項 (Article 144-41, paragraph (2)), art-144-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-2
- art-144-41/par-8: 第一項から第三項まで → 地方税法 第百四十四条の四十一第三項 (Article 144-41, paragraph (3)), art-144-41/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-3
- art-144-41/par-8: 第五項 → 地方税法 第百四十四条の四十一第五項 (Article 144-41, paragraph (5)), art-144-41/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-41/par-5
- art-144-43/par-1: 関税法第二条第一項第三号 → e-Gov law 329AC0000000061, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-144-43/par-1: 輸入品に対する内国消費税の徴収等に関する法律第二条第一号 → e-Gov law 330AC0000000037, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-144-44/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-44/par-1: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
- art-144-44/par-3: 第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-44/par-3: この項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-44/par-3: 前項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-44/par-4: 前三項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-44/par-4: 前三項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-44/par-4: 前三項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-45/par-1: 前条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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-45/par-1: 前条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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-45/par-1: 前条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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-45/par-1: 同条第四項 → 地方税法 第百四十四条の四十四第四項 (Article 144-44, paragraph (4)), art-144-44/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-4
- art-144-45/par-2: 前項 → 地方税法 第百四十四条の四十五第一項 (Article 144-45, paragraph (1)), art-144-45/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-45/par-1
- art-144-45/par-2: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-45/par-2: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
- art-144-45/par-2: 第百四十四条の二十九第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-1
- art-144-45/par-3: 前条第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-45/par-3: 同条第二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-45/par-3: 前項 → 地方税法 第百四十四条の四十五第二項 (Article 144-45, paragraph (2)), art-144-45/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-45/par-2
- art-144-46/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-46/par-1: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
- art-144-46/par-1: 第百四十四条の二十二第四項 → 地方税法 第百四十四条の二十二第四項 (Article 144-22, paragraph (4)), art-144-22/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-4
- art-144-46/par-1: 第百四十四条の二十五第五項 → 地方税法 第百四十四条の二十五第五項 (Article 144-25, paragraph (5)), art-144-25/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-5
- art-144-46/par-1: 第百四十四条の二十九第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-29#art-144-29/par-1
- art-144-46/par-2: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-14/par-2
- art-144-46/par-2: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-14#art-144-18
- art-144-46/par-2: 前項 → 地方税法 第百四十四条の四十六第一項 (Article 144-46, paragraph (1)), art-144-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-46/par-1
- art-144-47/par-1: 次項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-1: 第八項 → 地方税法 第百四十四条の四十七第八項 (Article 144-47, paragraph (8)), art-144-47/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-8
- art-144-47/par-1: この項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-1
- art-144-47/par-1: 第百四十四条の四十四第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-47/par-1: 第三項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-47/par-2/item-1: 第百四十四条の四十四第二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-47/par-2/item-2: 第百四十四条の四十四第一項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-47/par-2/item-2: 第三項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-47/par-2/item-3: 第百四十四条の四十四第二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-47/par-2/item-3: 同条第三項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-47/par-3: 前項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-3: 第八項 → 地方税法 第百四十四条の四十七第八項 (Article 144-47, paragraph (8)), art-144-47/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-8
- art-144-47/par-3: 次項 → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4
- art-144-47/par-3: 第五項 → 地方税法 第百四十四条の四十七第五項 (Article 144-47, paragraph (5)), art-144-47/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-5
- art-144-47/par-3: 同項第二号 → 地方税法 第百四十四条の四十七第二項第二号 (Article 144-47, paragraph (2), item (ii)), art-144-47/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2/item-2
- art-144-47/par-3: 第三号 → 地方税法 第百四十四条の四十七第二項第三号 (Article 144-47, paragraph (2), item (iii)), art-144-47/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2/item-3
- art-144-47/par-3: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-47/par-3: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-47/par-3: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-47/par-4: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-4: 前二項 → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-3
- art-144-47/par-5: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-5: 前三項 → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-3
- art-144-47/par-5: 前三項 → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4
- art-144-47/par-5/item-1: 次号 → 地方税法 第百四十四条の四十七第五項第二号 (Article 144-47, paragraph (5), item (ii)), art-144-47/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-5/item-2
- art-144-47/par-5/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-47/par-5/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-47/par-5/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-47/par-5/item-1: 次項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-6
- art-144-47/par-5/item-1: 次条第三項第一号 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-3/item-1
- art-144-47/par-5/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-1
- art-144-47/par-5/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-2
- art-144-47/par-5/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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#art-144-44/par-3
- art-144-47/par-5/item-2: 次条第二項 → 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-2
- art-144-47/par-5/item-2: この号 → 地方税法 第百四十四条の四十七第五項第二号 (Article 144-47, paragraph (5), item (ii)), art-144-47/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-5/item-2
- art-144-47/par-5/item-2: 次条第三項第二号 → 地方税法 第百四十四条の四十八第三項第二号 (Article 144-48, paragraph (3), item (ii)), art-144-48/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-3/item-2
- art-144-47/par-6: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-6: 同項から第四項まで → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-3
- art-144-47/par-6: 同項から第四項まで → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-4
- art-144-47/par-7: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-1
- art-144-47/par-7: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-8: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-2
- art-144-47/par-8: 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#art-144-47/par-6
- 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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-38-2#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-45#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#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/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-48/par-2
- art-144-49/par-1: 第百四十四条の二十二第四項 → 地方税法 第百四十四条の二十二第四項 (Article 144-22, paragraph (4)), art-144-22/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-4
- art-144-49/par-1: 第百四十四条の二十五第五項 → 地方税法 第百四十四条の二十五第五項 (Article 144-25, paragraph (5)), art-144-25/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-5
- art-144-49/par-2: 前項 → 地方税法 第百四十四条の四十九第一項 (Article 144-49, paragraph (1)), art-144-49/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-49/par-1
- art-144-51/par-1/item-2: 第百四十四条の二十二第四項 → 地方税法 第百四十四条の二十二第四項 (Article 144-22, paragraph (4)), art-144-22/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-22/par-4
- art-144-51/par-1/item-2: 第百四十四条の二十五第五項 → 地方税法 第百四十四条の二十五第五項 (Article 144-25, paragraph (5)), art-144-25/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-21#art-144-25/par-5
- art-144-51/par-2: 前項 → 地方税法 第百四十四条の五十一第一項 (Article 144-51, paragraph (1)), art-144-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1
- art-144-51/par-2: 同項第一号 → 地方税法 第百四十四条の五十一第一項第一号 (Article 144-51, paragraph (1), item (i)), art-144-51/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1/item-1
- art-144-51/par-3: 第一項第一号 → 地方税法 第百四十四条の五十一第一項第一号 (Article 144-51, paragraph (1), item (i)), art-144-51/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1/item-1
- art-144-51/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-144-51/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-144-51/par-5: 第一項から第三項まで → 地方税法 第百四十四条の五十一第一項 (Article 144-51, paragraph (1)), art-144-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1
- art-144-51/par-5: 第一項から第三項まで → 地方税法 第百四十四条の五十一第二項 (Article 144-51, paragraph (2)), art-144-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-2
- art-144-51/par-5: 第一項から第三項まで → 地方税法 第百四十四条の五十一第三項 (Article 144-51, paragraph (3)), art-144-51/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-3
- art-144-51/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-144-51/par-6: 前各項 → 地方税法 第百四十四条の五十一第一項 (Article 144-51, paragraph (1)), art-144-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1
- art-144-51/par-6: 前各項 → 地方税法 第百四十四条の五十一第二項 (Article 144-51, paragraph (2)), art-144-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-2
- art-144-51/par-6: 前各項 → 地方税法 第百四十四条の五十一第三項 (Article 144-51, paragraph (3)), art-144-51/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-3
- art-144-51/par-6: 前各項 → 地方税法 第百四十四条の五十一第四項 (Article 144-51, paragraph (4)), art-144-51/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-4
- art-144-51/par-6: 前各項 → 地方税法 第百四十四条の五十一第五項 (Article 144-51, paragraph (5)), art-144-51/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-5
- art-144-51/par-7: 前各項 → 地方税法 第百四十四条の五十一第一項 (Article 144-51, paragraph (1)), art-144-51/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-1
- art-144-51/par-7: 前各項 → 地方税法 第百四十四条の五十一第二項 (Article 144-51, paragraph (2)), art-144-51/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-2
- art-144-51/par-7: 前各項 → 地方税法 第百四十四条の五十一第三項 (Article 144-51, paragraph (3)), art-144-51/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-3
- art-144-51/par-7: 前各項 → 地方税法 第百四十四条の五十一第四項 (Article 144-51, paragraph (4)), art-144-51/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-4
- art-144-51/par-7: 前各項 → 地方税法 第百四十四条の五十一第五項 (Article 144-51, paragraph (5)), art-144-51/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-5
- art-144-51/par-7: 前各項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-52/par-2: 前項 → 地方税法 第百四十四条の五十二第一項 (Article 144-52, paragraph (1)), art-144-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-1
- art-144-52/par-3: 前二項 → 地方税法 第百四十四条の五十二第一項 (Article 144-52, paragraph (1)), art-144-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-1
- art-144-52/par-3: 前二項 → 地方税法 第百四十四条の五十二第二項 (Article 144-52, paragraph (2)), art-144-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-2
- art-144-52/par-4: 前三項 → 地方税法 第百四十四条の五十二第一項 (Article 144-52, paragraph (1)), art-144-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-1
- art-144-52/par-4: 前三項 → 地方税法 第百四十四条の五十二第二項 (Article 144-52, paragraph (2)), art-144-52/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-2
- art-144-52/par-4: 前三項 → 地方税法 第百四十四条の五十二第三項 (Article 144-52, paragraph (3)), art-144-52/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52/par-3
- art-144-52-2/par-1: 第百四十四条の五十一第六項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-52-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-144-52-2/par-2: 前項 → 地方税法 第百四十四条の五十二の二第一項 (Article 144-52-2, paragraph (1)), art-144-52-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-52-2/par-1
- art-144-53/par-1/item-1: 第百四十四条の五十一第六項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-53/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-144-53/par-1/item-2: 第百四十四条の五十一第六項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-53/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-144-53/par-1/item-2: 次号 → 地方税法 第百四十四条の五十三第一項第三号 (Article 144-53, paragraph (1), item (iii)), art-144-53/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-1/item-3
- art-144-53/par-1/item-3: 第百四十四条の五十一第六項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-53/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-144-53/par-2: 前項 → 地方税法 第百四十四条の五十三第一項 (Article 144-53, paragraph (1)), art-144-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-53/par-1
- art-144-54/par-1: 第百四十四条の五十一第六項 → 地方税法 第百四十四条の五十一第六項 (Article 144-51, paragraph (6)), art-144-51/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-51/par-6
- art-144-54/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-144-54/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-144-60/par-1: 道路法（昭和二十七年法律第百八十号）第七条第三項 → e-Gov law 327AC1000000180, 第七条第三項 (Article 7, paragraph (3)), art-7/par-3 — not held in this collection
- art-144-60/par-1: この項 → 地方税法 第百四十四条の六十第一項 (Article 144-60, paragraph (1)), art-144-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-60/par-1
- art-144-60/par-1: この条 → 地方税法 第百四十四条の六十 (Article 144-60), art-144-60 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-60
- art-144-60/par-2: 前項 → 地方税法 第百四十四条の六十第一項 (Article 144-60, paragraph (1)), art-144-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-2/sec-7/from-art-144-48#art-144-60/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2028-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20280401_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-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-111, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-111, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-116, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-116, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-121, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-121, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-081, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-083, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, translated 2026-10-28
- 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
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-090, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-091, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-091, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-092, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-093, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-094, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-095, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, 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