# 地方税法 / Local Tax Act — 第百四十四条の二十六 (Article 144-26)

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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: 第百四十四条の二十六 (Article 144-26)（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） — address `art-144-26`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-26
- 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
<sup>caption: machine translation, not official</sup>
<sup>art-144-26 · https://japanlaw.org/ja/local-tax-act/art-144-26 · https://japanlaw.org/l/325AC0000000226/art-144-26</sup>

    **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。
    <sup>art-144-26/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-1</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-144-26/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-2</sup>
    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).
    <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-144-26/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-26/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>

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## Cites
- 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/art-144-3/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-144-3/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-144-26/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-26/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-144-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-2

## Cited by

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

- 地方税法 第百四十四条の二十六第二項（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） — https://japanlaw.org/ja/local-tax-act/art-144-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-2
- 地方税法 第百四十四条の二十六第三項（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） — https://japanlaw.org/ja/local-tax-act/art-144-26/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-26/par-3
- 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