# 地方税法 / Local Tax Act — 第百四十四条 (Article 144)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百四十四条 (Article 144)（用語の意義） — address `art-144`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第百四十四条（用語の意義） — Meanings of the Terms
caption: machine translation, not official
art-144 · https://japanlaw.org/ja/local-tax-act/art-144 · https://japanlaw.org/l/325AC0000000226/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/art-144/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-144/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-144/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/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/art-144/par-2 · https://japanlaw.org/l/325AC0000000226/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
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## 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/art-144-7/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-9/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144/par-1/item-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 第百四十四条第二項（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-144/par-2 · https://japanlaw.org/l/325AC0000000226/art-144/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-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
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27