# 地方税法 / Local Tax Act — 第百四十四条の四十三 (Article 144-43) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-144-43. 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: 第百四十四条の四十三 (Article 144-43)（関税等に関する書類の供覧等） — address `art-144-43` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-43 - 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. --- ### 第百四十四条の四十三（関税等に関する書類の供覧等） — Making Documents Concerning Customs Duties, etc. Available for Inspection, etc. caption: machine translation, not official art-144-43 · https://japanlaw.org/ja/local-tax-act/art-144-43 · https://japanlaw.org/l/325AC0000000226/art-144-43 **第一項** 道府県知事が軽油引取税の賦課徴収について、政府に対し、関税又は外国貨物（関税法第二条第一項第三号に規定する外国貨物をいう。）に係る内国消費税（輸入品に対する内国消費税の徴収等に関する法律第二条第一号に規定する内国消費税をいう。）の納税義務者が政府に提出した申告書、政府がした更正又は決定に関する書類その他参考となるべき帳簿書類を閲覧し、又は記録することを請求した場合においては、政府は、関係帳簿書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。 art-144-43/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-43/par-1 Where the prefectural governor requests the government, with respect to the assessment and collection of the light oil delivery tax, to be allowed to inspect or make a record of returns submitted to the government by persons liable for tax on customs duties or on internal consumption taxes on foreign goods (meaning foreign goods prescribed in Article 2, paragraph (1), item (iii) of the Customs Act) (meaning internal consumption taxes prescribed in Article 2, item (i) of the Act on Collection, etc. of National Consumption Tax Imposed on Imported Goods), documents relating to reassessments or determinations made by the government, and other books and documents that can serve as reference, the government is to allow the prefectural governor or an official designated by the governor to inspect or make a record of the relevant books and documents. machine translation, not official --- ## Cites - art-144-43/par-1: 関税法第二条第一項第三号 → e-Gov law 329AC0000000061, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection - art-144-43/par-1: 輸入品に対する内国消費税の徴収等に関する法律第二条第一号 → e-Gov law 330AC0000000037, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection --- ## 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-20261027T214204-094, 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