# 地方税法 / Local Tax Act — 第百四十四条の三十五 (Article 144-35) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-144-35. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百四十四条の三十五 (Article 144-35)（軽油の引取りの報告等） — address `art-144-35` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-35 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-35 - 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. --- ### 第百四十四条の三十五（軽油の引取りの報告等） — Reports on Taking Delivery of Light Oil, etc. caption: machine translation, not official art-144-35 · https://japanlaw.org/ja/local-tax-act/art-144-35 · https://japanlaw.org/l/325AC0000000226/art-144-35 **第一項** 元売業者、特約業者及び軽油製造業者等は、毎月末日までに、前月の初日から末日までの間に行つた軽油の引取り、引渡し、納入、製造及び輸入に関する事実並びにその数量、前月の末日における軽油の在庫数量その他の総務省令で定める事項を、総務省令で定める道府県知事に報告しなければならない。 art-144-35/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-1 A primary distributor, contracted dealer and light oil manufacturer, etc. must report, by the last day of each month, the facts concerning the taking delivery, handover, supply, manufacture and importation of light oil carried out during the period from the first day to the last day of the preceding month and the quantities thereof, the quantity of light oil in stock on the last day of the preceding month, and other matters specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 前項に規定する者以外の者は、軽油の製造をした場合には、当該製造をした日から三十日以内に軽油の製造に関する事実及びその数量その他の総務省令で定める事項を、総務省令で定める道府県知事に報告しなければならない。 art-144-35/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2 A person other than those prescribed in the preceding paragraph must, if the person has manufactured light oil, report the facts concerning the manufacture of light oil and the quantity thereof and other matters specified by Order of the Ministry of Internal Affairs and Communications, to the prefectural governor specified by Order of the Ministry of Internal Affairs and Communications, within 30 days from the date of that manufacture. machine translation, not official **第三項** 前二項に規定する者は、これらの規定により報告した事項に異動を生じた場合には、遅滞なく、その旨をこれらの規定の道府県知事に報告しなければならない。 art-144-35/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-3 A person prescribed in the preceding two paragraphs must, if a change occurs in the matters reported under these provisions, report that fact without delay to the prefectural governor referred to in these provisions. machine translation, not official **第四項** 前三項の規定により報告を受けた道府県知事は、当該報告に係る事項を、速やかに関係道府県知事に通知するものとする。 art-144-35/par-4 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-4 The prefectural governor who has received a report under the provisions of the preceding three paragraphs is to promptly notify the governors of the relevant prefectures of the matters pertaining to that report. machine translation, not official **第五項** 元売業者は、特約業者が当該元売業者から引取りを行つた軽油について当該特約業者の指図に基づき納入を行つた場合には、その納入に関する事実その他の総務省令で定める事項を、当該特約業者に通知しなければならない。 art-144-35/par-5 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-5 A primary distributor must, if a contracted dealer has supplied, on the instruction of that contracted dealer, light oil of which that contracted dealer took delivery from that primary distributor, notify that contracted dealer of the facts concerning that supply and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第六項** 第百四十四条の二第一項又は第二項に規定する軽油の引取りを行つた者は、その事務所又は事業所ごとにその納入を受けた軽油の数量その他の総務省令で定める事項を記載した書類を、当該引取りに係る特別徴収義務者に対し提出しなければならない。 art-144-35/par-6 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-6 A person who has taken delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) must submit to the special collection agent pertaining to that taking delivery a document stating, for each of its offices or places of business, the quantity of light oil supplied to it and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第七項** 前項の特別徴収義務者は、総務省令で定めるところにより、同項の規定により提出を受けた書類を保存しなければならない。 art-144-35/par-7 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-7 The special collection agent referred to in the preceding paragraph must, as specified by Order of the Ministry of Internal Affairs and Communications, retain the documents submitted under the provisions of that paragraph. machine translation, not official **第八項** 前各項に定めるもののほか、これらの規定の報告、通知並びに書類の提出及び保存に関し必要な事項は、総務省令で定める。 art-144-35/par-8 · https://japanlaw.org/ja/local-tax-act/art-144-35/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-8 In addition to what is provided for in the preceding paragraphs, necessary matters concerning reports, notices, and the submission and retention of documents under these provisions are specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-144-35/par-2: 前項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-1 - art-144-35/par-3: 前二項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-1 - art-144-35/par-3: 前二項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2 - art-144-35/par-4: 前三項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-1 - art-144-35/par-4: 前三項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2 - art-144-35/par-4: 前三項 → 地方税法 第百四十四条の三十五第三項 (Article 144-35, paragraph (3)), art-144-35/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-3 - art-144-35/par-6: 第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-1 - art-144-35/par-6: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-2/par-2 - art-144-35/par-7: 前項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-6 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第一項 (Article 144-35, paragraph (1)), art-144-35/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-1 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第二項 (Article 144-35, paragraph (2)), art-144-35/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第三項 (Article 144-35, paragraph (3)), art-144-35/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-3 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第四項 (Article 144-35, paragraph (4)), art-144-35/par-4 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-4 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第五項 (Article 144-35, paragraph (5)), art-144-35/par-5 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-5 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-6 - art-144-35/par-8: 前各項 → 地方税法 第百四十四条の三十五第七項 (Article 144-35, paragraph (7)), art-144-35/par-7 — https://japanlaw.org/ja/local-tax-act/art-144-35/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-7 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の三十五第二項（軽油の引取りの報告等） — https://japanlaw.org/ja/local-tax-act/art-144-35/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-2 - 地方税法 第百四十四条の三十五第三項（軽油の引取りの報告等） — https://japanlaw.org/ja/local-tax-act/art-144-35/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-3 - 地方税法 第百四十四条の三十五第四項（軽油の引取りの報告等） — https://japanlaw.org/ja/local-tax-act/art-144-35/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-4 - 地方税法 第百四十四条の三十五第七項（軽油の引取りの報告等） — https://japanlaw.org/ja/local-tax-act/art-144-35/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-7 - 地方税法 第百四十四条の三十五第八項（軽油の引取りの報告等） — https://japanlaw.org/ja/local-tax-act/art-144-35/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-35/par-8 - 地方税法 第百四十四条の三十七第一項第二号（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-2 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-2 - 地方税法 第百四十四条の三十七第一項第三号（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-3 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-3 - 地方税法 第百四十四条の三十七第一項第四号（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-4 · https://japanlaw.org/l/325AC0000000226/art-144-37/par-1/item-4 - 地方税法 第七百四十八条第二項（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/ja/local-tax-act/art-748/par-2 · https://japanlaw.org/l/325AC0000000226/art-748/par-2 - 地方税法 第七百四十八条第三項（地方税関係帳簿等の電磁的記録による保存等） — https://japanlaw.org/ja/local-tax-act/art-748/par-3 · https://japanlaw.org/l/325AC0000000226/art-748/par-3 - 地方税法 第七百五十条第二項（地方税関係書類の電磁的記録による徴収等） — https://japanlaw.org/ja/local-tax-act/art-750/par-2 · https://japanlaw.org/l/325AC0000000226/art-750/par-2 - 地方税法 附則第十二条の二の八第二項（軽油引取税の製造の承認を受ける義務の免除等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-2-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-8/par-2 --- ## 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