# 地方税法 / Local Tax Act — 第百四十四条の三十四 (Article 144-34)

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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: 第百四十四条の三十四 (Article 144-34)（事業の開廃等の届出） — address `art-144-34`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-34
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-34
- 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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### 第百四十四条の三十四（事業の開廃等の届出） — Notification of Commencement and Discontinuation of Business, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-144-34 · https://japanlaw.org/ja/local-tax-act/art-144-34 · https://japanlaw.org/l/325AC0000000226/art-144-34</sup>

    **第一項**  元売業者、特約業者、石油製品販売業者及び軽油製造業者等（軽油の製造又は輸入をすることを業とする者で元売業者以外のものをいう。以下この節において同じ。）は、事業を開始しようとするときは、その旨を、当該事務所又は事業所ごとに、主たる事務所又は事業所所在地の道府県知事に（元売業者にあつては、当該道府県知事を経由して総務大臣に）届け出なければならない。その事業を廃止し、又は休止しようとするときも、同様とする。
    <sup>art-144-34/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1</sup>
    A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. (meaning a person whose business is the manufacture or importation of light oil, other than a primary distributor; the same applies hereafter in this Section) must, when intending to commence business, notify that fact, for each such office or place of business, to the prefectural governor of the location of the principal office or place of business (in the case of a primary distributor, to the Minister for Internal Affairs and Communications via that prefectural governor). The same applies when intending to discontinue or suspend that business.
    <sup>machine translation, not official</sup>

    **第二項**  元売業者又は軽油製造業者等が、特約業者、石油製品販売業者又は軽油製造業者等と、継続的に軽油の供給を行う販売契約を締結したときは、その当事者は、その旨を、主たる事務所又は事業所所在地の道府県知事に（元売業者にあつては、当該道府県知事を経由して総務大臣に）届け出なければならない。当該販売契約が終了したときも、同様とする。
    <sup>art-144-34/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2</sup>
    When a primary distributor or light oil manufacturer, etc. has concluded with a contracted dealer, petroleum product seller or light oil manufacturer, etc. a sales contract for the continuous supply of light oil, the parties must notify that fact to the prefectural governor of the location of the principal office or place of business (in the case of a primary distributor, to the Minister for Internal Affairs and Communications via that prefectural governor). The same applies when the sales contract has ended.
    <sup>machine translation, not official</sup>

    **第三項**  元売業者、特約業者、石油製品販売業者及び軽油製造業者等は、前二項の規定により届け出た事項に異動を生じた場合には、遅滞なく、その旨を当該各項の規定に準じて総務大臣又は道府県知事に届け出なければならない。
    <sup>art-144-34/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3</sup>
    A primary distributor, contracted dealer, petroleum product seller and light oil manufacturer, etc. must, if a change occurs in the matters notified under the provisions of the preceding two paragraphs, notify that fact without delay to the Minister for Internal Affairs and Communications or the prefectural governor in accordance with those paragraphs.
    <sup>machine translation, not official</sup>

    **第四項**  前三項の規定により届出を受けた道府県知事は、当該届出に係る事項を、速やかに関係道府県知事に通知するものとする。
    <sup>art-144-34/par-4 · https://japanlaw.org/ja/local-tax-act/art-144-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-4</sup>
    The prefectural governor who has received a notification under the provisions of the preceding three paragraphs is to promptly notify the governors of the relevant prefectures of the matters pertaining to that notification.
    <sup>machine translation, not official</sup>

    **第五項**  前各項に定めるもののほか、これらの規定の届出及び通知に関し必要な事項は、総務省令で定める。
    <sup>art-144-34/par-5 · https://japanlaw.org/ja/local-tax-act/art-144-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-5</sup>
    In addition to what is provided for in the preceding paragraphs, necessary matters concerning notifications and notices under these provisions are specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-34/par-3: 前二項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1
- art-144-34/par-3: 前二項 → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2
- art-144-34/par-4: 前三項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1
- art-144-34/par-4: 前三項 → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2
- art-144-34/par-4: 前三項 → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第一項 (Article 144-34, paragraph (1)), art-144-34/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-1
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第二項 (Article 144-34, paragraph (2)), art-144-34/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-2
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第三項 (Article 144-34, paragraph (3)), art-144-34/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3
- art-144-34/par-5: 前各項 → 地方税法 第百四十四条の三十四第四項 (Article 144-34, paragraph (4)), art-144-34/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-4

## Cited by

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

- 地方税法 第百四十四条の三十四第三項（事業の開廃等の届出） — https://japanlaw.org/ja/local-tax-act/art-144-34/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-3
- 地方税法 第百四十四条の三十四第四項（事業の開廃等の届出） — https://japanlaw.org/ja/local-tax-act/art-144-34/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-4
- 地方税法 第百四十四条の三十四第五項（事業の開廃等の届出） — https://japanlaw.org/ja/local-tax-act/art-144-34/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-34/par-5
- 地方税法 第百四十四条の三十七第一項第一号（事業の開廃等に係る虚偽の届出等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-144-37/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-1
- 地方税法 附則第六条第十九項（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-19 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-6/par-19

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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-20261027T214204-092, 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