# 地方税法 / Local Tax Act — 第百四十四条の四十四 (Article 144-44) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-144-44. 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: 第百四十四条の四十四 (Article 144-44)（軽油引取税に係る更正及び決定） — address `art-144-44` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-144-44 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-44 - 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. --- ### 第百四十四条の四十四（軽油引取税に係る更正及び決定） — Reassessment and Determination Concerning Light Oil Delivery Tax caption: machine translation, not official art-144-44 · https://japanlaw.org/ja/local-tax-act/art-144-44 · https://japanlaw.org/l/325AC0000000226/art-144-44 **第一項** 道府県知事は、第百四十四条の十四第二項の規定による納入申告書又は第百四十四条の十八の規定による申告書（以下この節において「申告書」と総称する。）の提出があつた場合において、当該納入申告又は申告に係る課税標準量又は税額がその調査したところと異なるときは、これを更正することができる。 art-144-44/par-1 · https://japanlaw.org/ja/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1 Where a remittance return under the provisions of Article 144-14, paragraph (2) or a return under the provisions of Article 144-18 (collectively referred to in this Section as a "return") is filed and the taxable volume or amount of tax pertaining to that remittance return or return differs from what the prefectural governor found by examination, the governor may reassess it. machine translation, not official **第二項** 道府県知事は、軽油引取税の特別徴収義務者又は納税者が申告書を提出しなかつた場合においては、その調査によつて、納入申告し、又は申告すべき課税標準量及び税額を決定することができる。 art-144-44/par-2 · https://japanlaw.org/ja/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2 Where a special collection agent for the light oil delivery tax or a taxpayer has not filed a return, the prefectural governor may determine, by examination, the taxable volume and amount of tax that should be reported in a remittance return or return. machine translation, not official **第三項** 道府県知事は、第一項若しくはこの項の規定によつて更正し、又は前項の規定によつて決定した課税標準量又は税額について、調査によつて、過大又は過少であることを発見した場合においては、これを更正することができる。 art-144-44/par-3 · https://japanlaw.org/ja/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3 Where the prefectural governor discovers by examination that the taxable volume or amount of tax that was reassessed under the provisions of paragraph (1) or this paragraph or determined under the provisions of the preceding paragraph is excessive or insufficient, the governor may reassess it. machine translation, not official **第四項** 道府県知事は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを軽油引取税の特別徴収義務者又は納税者に通知しなければならない。 art-144-44/par-4 · https://japanlaw.org/ja/local-tax-act/art-144-44/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-4 Where the prefectural governor has made a reassessment or determination under the provisions of the preceding three paragraphs, the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay. machine translation, not official --- ## Cites - art-144-44/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2 - art-144-44/par-1: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/ja/local-tax-act/art-144-18 · https://japanlaw.org/l/325AC0000000226/art-144-18 - art-144-44/par-3: 第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1 - art-144-44/par-3: この項 → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3 - art-144-44/par-3: 前項 → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2 - art-144-44/par-4: 前三項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1 - art-144-44/par-4: 前三項 → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2 - art-144-44/par-4: 前三項 → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/ja/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3 ## Cited by 16 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の四十四第三項（軽油引取税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3 - 地方税法 第百四十四条の四十四第四項（軽油引取税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-144-44/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-4 - 地方税法 第百四十四条の四十五第一項（軽油引取税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-144-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-1 - 地方税法 第百四十四条の四十五第三項（軽油引取税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-144-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-45/par-3 - 地方税法 第百四十四条の四十七第一項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1 - 地方税法 第百四十四条の四十七第二項第一号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-1 - 地方税法 第百四十四条の四十七第二項第二号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-2 - 地方税法 第百四十四条の四十七第二項第三号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-3 - 地方税法 第百四十四条の四十七第三項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3 - 地方税法 第百四十四条の四十七第五項第一号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-1 - 地方税法 第百四十四条の四十七第五項第二号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2 - 地方税法 第百四十四条の四十八第三項第一号（軽油引取税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-144-48/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-1 - 地方税法 第百四十四条の四十八第三項第二号（軽油引取税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-144-48/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-2 - 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 - 地方税法 附則第十条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2 - 地方税法 附則第十四条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-14/par-1 --- ## 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