# 地方税法 / Local Tax Act — 第百四十四条の十五 (Article 144-15) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-144-15. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十四条の十五 (Article 144-15)（軽油引取税の特別徴収義務者としての登録等） — address `art-144-15` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-15 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-15 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十四条の十五（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/art-144-15 · https://japanlaw.org/l/325AC0000000226/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/art-144-15/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-15/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-144-15/par-3 · https://japanlaw.org/l/325AC0000000226/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 --- ## Cites - 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/art-144-15/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の二第一項（軽油引取税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1 - 地方税法 第百四十四条の十四第四項（軽油引取税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-144-14/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-4 - 地方税法 第百四十四条の十四第五項（軽油引取税の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-144-14/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-5 - 地方税法 第百四十四条の十五第二項（軽油引取税の特別徴収義務者としての登録等） — https://japanlaw.org/ja/local-tax-act/art-144-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-2 - 地方税法 第百四十四条の十五第三項（軽油引取税の特別徴収義務者としての登録等） — https://japanlaw.org/ja/local-tax-act/art-144-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-15/par-3 - 地方税法 第百四十四条の十六第一項（軽油引取税の特別徴収義務者としての証票の交付等） — https://japanlaw.org/ja/local-tax-act/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-1 - 地方税法 第百四十四条の十七第一項第一号（軽油引取税の特別徴収義務者の登録等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-144-17/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-17/par-1/item-1 - 地方税法 附則第六条第九項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-9 - 地方税法 附則第六条第十項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-10 - 地方税法 附則第六条第十一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4211-9/art-6/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-11 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-090, 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