# 地方税法 / Local Tax Act — 第百四十四条の三十 (Article 144-30)

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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: 第百四十四条の三十 (Article 144-30)（軽油引取税の徴収不能額等の還付又は納入義務の免除） — address `art-144-30`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-30
- 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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### 第百四十四条の三十（軽油引取税の徴収不能額等の還付又は納入義務の免除） — Refund of Uncollectible Amounts, etc. of the Light Oil Delivery Tax or Exemption from the Obligation to Remit
<sup>caption: machine translation, not official</sup>
<sup>art-144-30 · https://japanlaw.org/ja/local-tax-act/art-144-30 · https://japanlaw.org/l/325AC0000000226/art-144-30</sup>

    **第一項**  道府県知事は、軽油引取税の特別徴収義務者が軽油の代金及び軽油引取税の全部又は一部を受け取ることができなくなつたことについて正当な理由があると認める場合又は徴収した軽油引取税額を失つたことについて天災その他避けることのできない理由があるものと認める場合においては、当該特別徴収義務者の申請によりその軽油引取税額が既に納入されているときはこれに相当する額を還付し、前条の規定により徴収猶予をしているとき、その他その軽油引取税額がまだ納入されていないときはその納入の義務を免除するものとする。
    <sup>art-144-30/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-1</sup>
    If the prefectural governor finds that there are justifiable grounds for a special collection agent for the light oil delivery tax having become unable to receive all or part of the price of the light oil and the light oil delivery tax, or finds that there are grounds of natural disaster or other unavoidable cause for the loss of the light oil delivery tax amount that was collected, the governor is to, upon application by that special collection agent, refund an amount equivalent to the light oil delivery tax amount if it has already been remitted, and exempt the agent from the obligation to remit it if the light oil delivery tax amount has not yet been remitted, such as where there is a deferral of collection under the provisions of the preceding Article.
    <sup>machine translation, not official</sup>

    **第二項**  道府県知事は、前項の規定により、軽油引取税額に相当する額を還付する場合において、還付を受ける特別徴収義務者の未納に係る地方団体の徴収金があるときは、当該還付すべき額をこれに充当することができる。
    <sup>art-144-30/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-2</sup>
    When the prefectural governor refunds an amount equivalent to the light oil delivery tax amount under the provisions of the preceding paragraph, if there are unpaid local government levies of the special collection agent receiving the refund, the governor may appropriate the amount to be refunded to those levies.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、第一項の規定による申請を受理した場合においては、同項又は前項に規定する措置を採るかどうかについて、その申請を受理した日から六十日以内に特別徴収義務者に通知しなければならない。
    <sup>art-144-30/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-3</sup>
    When the prefectural governor has accepted an application under paragraph (1), the governor must notify the special collection agent, within 60 days from the date on which the application was accepted, whether the governor will take the measures prescribed in that paragraph or the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-30/par-1: 前条 → 地方税法 第百四十四条の二十九 (Article 144-29), art-144-29 — https://japanlaw.org/ja/local-tax-act/art-144-29 · https://japanlaw.org/l/325AC0000000226/art-144-29
- art-144-30/par-2: 前項 → 地方税法 第百四十四条の三十第一項 (Article 144-30, paragraph (1)), art-144-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-1
- art-144-30/par-3: 第一項 → 地方税法 第百四十四条の三十第一項 (Article 144-30, paragraph (1)), art-144-30/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-1
- art-144-30/par-3: 前項 → 地方税法 第百四十四条の三十第二項 (Article 144-30, paragraph (2)), art-144-30/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-2

## Cited by

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

- 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1
- 地方税法 第百四十四条の三十第二項（軽油引取税の徴収不能額等の還付又は納入義務の免除） — https://japanlaw.org/ja/local-tax-act/art-144-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-2
- 地方税法 第百四十四条の三十第三項（軽油引取税の徴収不能額等の還付又は納入義務の免除） — https://japanlaw.org/ja/local-tax-act/art-144-30/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-30/par-3
- 地方税法 第百四十四条の四十一第三項（軽油引取税に係る脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-144-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-41/par-3

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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-20261027T202151-116, 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-20261027T202151-116, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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