Local Tax Act
地方税法
Every term this law . Its definitions bind only this law — each entry says where the definition applies and links to the sentence that settles it. 3087 terms: 0 with the Ministry of Justice's English, 3087 in our translation, marked as such.
土地
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地
地方団体の徴収金
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
地方税並びにその督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
道府県知事若しくはその委任を受けた道府県職員又は市町村長若しくはその委任を受けた市町村職員
特別徴収義務者
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
特別徴収によつて地方税を徴収し、且つ、納入する義務を負う者
価格
In Article 702, paragraph 1, on the tax base of city planning tax (都市計画税), the price of the land or building (家屋) that would be the tax base of its fixed assets tax (固定資産税), multiplied by the rate of whichever paragraph of Article 349-3 listed in Article 702, paragraph 2 applies to it.
当該土地又は家屋に係る固定資産税の課税標準となるべき価格（第三百四十九条の三第九項から第十一項まで、第二十一項から第二十三項まで、第二十五項、第二十七項から第三十項まで、第三十二項又は第三十三項の規定の適用を受ける土地又は家屋にあつては、その価格にそれぞれ当該各項に定める率を乗じて得た額）
地方税
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
道府県税又は市町村税
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
納税者がその納付すべき地方税の課税標準額及び税額を申告し、及びその申告した税金を納付すること
事業年度
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
道府県知事又は市町村長
The method of collecting a local tax by having a person who is well placed to collect it do so and pay in the tax collected (Article 1, paragraph 1, item 9).
地方税の徴収について便宜を有する者にこれを徴収させ、且つ、その徴収すべき税金を納入させること
A motor vehicle as defined in Article 2, paragraph 2 of the Road Transport Vehicle Act that is an ordinary motor vehicle (普通自動車), or a small motor vehicle (小型自動車) with three or more wheels, as Article 3 of that Act classes them.
道路運送車両法（昭和二十六年法律第百八十五号）第二条第二項に規定する自動車のうち、同法第三条に規定する普通自動車及び同条に規定する小型自動車のうち三輪以上のもの
所有者
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
当該土地又は家屋に係る固定資産税について第三百四十三条（第三項、第九項及び第十項を除く。）において所有者とされ、又は所有者とみなされる者
地方団体
納税通知書
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
納税者が納付すべき地方税について、その賦課の根拠となつた法律及び当該地方団体の条例の規定、納税者の住所及び氏名、課税標準額、税率、税額、納期、各納期における納付額、納付の場所並びに納期限までに税金を納付しなかつた場合において執られるべき措置及び賦課に不服がある場合における救済の方法を記載した文書で当該地方団体が作成するもの
The calendar year before the year in which the first day of the fiscal year concerned falls.
This Act as amended by Article 1 of Act No. 9 of 2003.
土地
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
The calendar year before the year in which the first day of the fiscal year concerned falls.
This Act as amended by Article 1 of Act No. 13 of 2016.
This Act as amended by Article 1 of Act No. 7 of 2006.
納入金
Local tax that a special collector (特別徴収義務者) collects and must pay in to the local government.
特別徴収義務者が徴収し、且つ、納入すべき地方税
This Act as amended by Article 1 of Act No. 21 of 2008.
This Act as amended by Article 1 of Act No. 17 of 2004.
価格
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
土地又は家屋にあつては、土地課税台帳等若しくは家屋課税台帳等に登録された基準年度に係る賦課期日における価格又は第三百四十九条第二項ただし書、第三項ただし書、第四項、第五項ただし書若しくは第六項の規定により当該価格に比準するものとされる価格をいい、償却資産にあつては、償却資産課税台帳に登録された賦課期日における価格
The tax rate a local government (地方団体) should normally use when it levies a tax, which it need not follow where it finds this necessary for its finances or other reasons, and which the Minister for Internal Affairs and Communications (総務大臣) uses as the basis for calculating standard fiscal revenue (基準財政収入額) when setting the amounts of local allocation tax (地方交付税).
地方団体が課税する場合に通常よるべき税率でその財政上その他の必要があると認める場合においては、これによることを要しない税率をいい、総務大臣が地方交付税の額を定める際に基準財政収入額の算定の基礎として用いる税率とする
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
申告書
From Article 72-32 to the end of its subsection on corporations' enterprise tax (事業税), the returns under Articles 72-25, 72-26, 72-28 and 72-29.
This Act as amended by Article 1 of Act No. 2 of 2015.
This Act as amended by Article 1 of Act No. 1 of 2023.
Collecting a local tax by having a tax collection official (徴税吏員) deliver a tax notice (納税通知書) to the taxpayer.
徴税吏員が納税通知書を当該納税者に交付することによつて地方税を徴収すること
固定資産評価基準
The standards for valuing fixed assets (固定資産) and the method and procedure for carrying out valuations, which the Minister for Internal Affairs and Communications (総務大臣) sets and publishes by public notice (告示).
This Act as amended by Article 1 of Act No. 3 of 2018.
This Act as it stood before Article 1 of Act No. 9 of 2003 amended it.
The date Act No. 83 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
市町村法定外普通税
An ordinary tax (普通税) that a municipality levies under Article 5, paragraph 3 by setting up a tax of its own beyond those the Local Tax Act lists.
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
This Act as amended by Act No. 19 of 1974.
This Act as it stood before Article 1 of Act No. 7 of 2006 amended it.
This Act as amended by Article 1 of Act No. 2 of 2017.
In Section 16 of Chapter 1, on investigating and dealing with tax offence cases (犯則事件), a tax collection official (徴税吏員) whom the head of the local government (地方団体の長) designates, setting the official's duties.
地方団体の長がその職務を定めて指定する徴税吏員
This Act as it stood before Article 1 of Act No. 17 of 2004 amended it.
This Act as it stood before Article 1 of Act No. 83 of 2011 amended it.
This Act as amended by Article 1 of Act No. 5 of 2005.
This Act as it stood before Article 1 of Act No. 9 of 2009 amended it.
This Act as it stood before Article 1 of Act No. 17 of 2012 amended it.
土地課税台帳等
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
This Act as it stood before Article 1 of Act No. 21 of 2008 amended it.
分離課税に係る所得割
The municipal income levy (所得割) imposed under Article 328 on retirement allowances, etc. (退職手当等) separately from other income, in the municipality where the recipient lives on 1 January of the year of payment.
指定都市
A designated city under Article 252-19, paragraph (1) of the Local Autonomy Act: a city with a population of 500,000 or more designated by Cabinet Order (政令).
Farmland (農地) in an urbanization promotion area (市街化区域) under Article 7, paragraph 1 of the City Planning Act, other than productive green land (生産緑地) and the other farmland the items of Article 19-2, paragraph 1 of the supplementary provisions (附則) leave out.
農地のうち、都市計画法第七条第一項に規定する市街化区域内のもの（次に掲げるものを除く。）
This Act as it stood before Article 1 of Act No. 13 of 2016 amended it.
This Act as amended by Article 1 of Act No. 7 of 1991.
This Act as amended by Article 1 of Act No. 4 of 2014.
This Act as it stood before Act No. 17 of 2002 amended it.
This Act as amended by Article 1 of Act No. 4 of 2010.
This Act as amended by Article 1 of Act No. 7 of 2021.
課税標準額
For the enterprise tax (事業税) on corporations, the added value (付加価値額), capital, etc. (資本金等の額), income (所得) or revenue (収入金額) stated in a return or amended return, or fixed by a reassessment or determination, taken together.
たばこ税
In the section of the Local Tax Act on it, the municipal tobacco tax (市町村たばこ税), the tax a municipality levies on manufactured tobacco (製造たばこ).
This Act as amended by Article 1 of Act No. 7 of 1976.
This Act as amended by Article 1 of Act No. 9 of 1997.
This Act as amended by Article 1 of Act No. 9 of 2009.
This Act as amended by Article 1 of Act No. 4 of 2024.
たばこ税
In the section of the Local Tax Act on it, the prefectural tobacco tax (道府県たばこ税), the tax a prefecture levies on manufactured tobacco (製造たばこ).
This Act as amended by Article 1 of Act No. 8 of 2001.
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
This Act as amended by Act No. 74 of 1961.
This Act as amended by Article 1 of Act No. 4 of 2000.
In Chapter 1, a deferral of collection that the head of a local government (地方団体の長) grants, on application, under Article 15, paragraph 1 or 2: for up to one year, where a disaster or theft, an illness or injury, the closure or suspension of a business, a serious loss in it, or a similar fact leaves the taxpayer or special collection agent (特別徴収義務者) unable to pay at once, or where the amount due was fixed a year or more after the statutory due date and cannot be paid at once.
This Act as amended by Article 1 of Act No. 25 of 1967.
This Act as amended by Act No. 15 of 1999.
This Act as it stood before Article 1 of Act No. 4 of 2010 amended it.
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
修正申告書
In the subsection on electronic filing by specified corporations (特定法人) that Article 72-32 opens, an amended return of the corporate enterprise tax (事業税) under Article 72-31, paragraph 2 or 3: one filed where the tax base or tax shown was too low, or within one month after the national tax office corrects or determines the corporation tax base.
区分所有に係る家屋
A building to which an exclusive portion (専有部分) under Article 2, paragraph 3 of the Act on Building Unit Ownership belongs, including an annexed building made a common element (共用部分) under Article 4, paragraph 2 of that Act.
This Act as amended by Article 1 of Act No. 15 of 1981.
This Act as amended by Article 1 of Act No. 10 of 1982.
This Act as it stood before Article 1 of Act No. 5 of 2005 amended it.
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
This Act as amended by Article 1 of Act No. 7 of 2025.
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
This Act as amended by Article 1 of Act No. 40 of 1966.
This Act as amended by Article 1 of Act No. 4 of 1993.
This Act as amended by Article 1 of Act No. 15 of 1994.
This Act as it stood before Act No. 15 of 1999 amended it.
This Act as amended by Act No. 23 of 1973.
This Act as it stood before Article 1 of Act No. 8 of 2001 amended it.
1 April 2003, which the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 9 of 2003) call the effective date (施行日).
第二次納税義務者
A person who has a secondary tax liability (第二次納税義務) under Articles 11-2 to 11-10 or Article 12-2, paragraph 2 or 3 for local tax collection money (地方団体の徴収金) owed by a taxpayer or special collector (特別徴収義務者), from whom the head of the local government collects it by a written notice stating the amount, the deadline and the place of payment.
In the section on business office tax (事業所税), an office (事務所) or place of business (事業所).
This Act as amended by Act No. 51 of 1962.
This Act as amended by Act No. 17 of 2002.
This Act as amended by Article 1 of Act No. 5 of 2020.
This Act as it stood before Article 1 of Act No. 1 of 2022 amended it.
This Act as amended by Act No. 6 of 1977.
This Act as amended by Article 1 of Act No. 13 of 1983.
This Act as amended by Article 1 of Act No. 27 of 1998.
1 April 2004, which the supplementary provisions (附則) of Act No. 17 of 2004 call the effective date (施行日).
A business operator as defined in Article 72-77, item 1 of the Local Tax Act, the term used for the local consumption tax (地方消費税).
地方税法第七十二条の七十七第一号に規定する事業者
The Local Tax Act as it stood before the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 5 of 2020, which come into effect on 1 April 2022, amended it.