# 地方税法 / Local Tax Act — 第百四十四条の十六 (Article 144-16)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百四十四条の十六 (Article 144-16)（軽油引取税の特別徴収義務者としての証票の交付等） — address `art-144-16`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-16
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-16
- 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
<sup>caption: machine translation, not official</sup>
<sup>art-144-16 · https://japanlaw.org/ja/local-tax-act/art-144-16 · https://japanlaw.org/l/325AC0000000226/art-144-16</sup>

    **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。
    <sup>art-144-16/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-16/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-16/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-3</sup>
    The certificate referred to in paragraph (1) must not be lent or transferred to another person.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-16/par-4 · https://japanlaw.org/ja/local-tax-act/art-144-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-4</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-144-15/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-1

## Cited by

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

- 地方税法 第百四十四条の十六第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-2
- 地方税法 第百四十四条の十六第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-3
- 地方税法 第百四十四条の十六第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-144-16/par-4
- 地方税法 第百四十四条の十七第一項第二号（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-17/par-1/item-2
- 地方税法 附則第六条第十二項（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-12 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-12

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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-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