# 地方税法 / Local Tax Act — 第百四十四条の二十五 (Article 144-25)

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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: 第百四十四条の二十五 (Article 144-25)（免税証の譲渡の禁止に関する罪等） — address `art-144-25`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-25
- 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.
<sup>caption: machine translation, not official</sup>
<sup>art-144-25 · https://japanlaw.org/ja/local-tax-act/art-144-25 · https://japanlaw.org/l/325AC0000000226/art-144-25</sup>

    **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。
    <sup>art-144-25/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-25/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-25/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-3</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-25/par-4 · https://japanlaw.org/ja/local-tax-act/art-144-25/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-4</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-25/par-5 · https://japanlaw.org/ja/local-tax-act/art-144-25/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-5</sup>
    The provisions of Article 144-22, paragraph (4) apply mutatis mutandis to the case referred to in paragraph (2).
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-144-24 · https://japanlaw.org/l/325AC0000000226/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/art-144-24 · https://japanlaw.org/l/325AC0000000226/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/art-144-25/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-25/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-144-25/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-144-25/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-144-22/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-144-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-2

## Cited by

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

- 地方税法 第百四十四条の二十五第三項（免税証の譲渡の禁止に関する罪等） — https://japanlaw.org/ja/local-tax-act/art-144-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-3
- 地方税法 第百四十四条の二十五第四項（免税証の譲渡の禁止に関する罪等） — https://japanlaw.org/ja/local-tax-act/art-144-25/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-4
- 地方税法 第百四十四条の二十五第五項（免税証の譲渡の禁止に関する罪等） — https://japanlaw.org/ja/local-tax-act/art-144-25/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-5
- 地方税法 第百四十四条の四十六第一項（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） — https://japanlaw.org/ja/local-tax-act/art-144-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-1
- 地方税法 第百四十四条の四十九第一項（軽油引取税に係る督促） — https://japanlaw.org/ja/local-tax-act/art-144-49/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-49/par-1
- 地方税法 第百四十四条の五十一第一項第二号（軽油引取税に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-144-51/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-51/par-1/item-2
- 地方税法 附則第十二条の二の七第三項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-3
- 地方税法 附則第十二条の二の七第四項（軽油引取税の課税免除の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-4

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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-20261027T214204-091, 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