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Local Tax Act

地方税法（ちほうぜいほう）

About this law
1348 articlesChecked against e-Gov on 27 October 2026
25 amendments to this law are already promulgated but not yet in force. The text below does not include them.What they change

Contents

This law has 1348 articles, so it is read chapter by chapter; the first follows below. To search the whole law, use the search box at the top.

  1. Chapter I General Provisions第一章　総則
  2. Section 1 Common Provisions第一節　通則Articles 1–8-5 · 13
  3. Section 2 Succession to Tax Liability第二節　納税義務の承継Articles 9–9-4 · 4
  4. Section 3 Joint and Several Tax Liability, etc.第三節　連帯納税義務等Articles 10–10-4 · 4
  5. Section 4 Secondary Tax Liability第四節　第二次納税義務Articles 11–11-10 · 10
  6. Section 5 Tax Liability of Association or Foundation Without Juridical Personality第五節　人格のない社団等の納税義務Articles 12–12-2 · 2
  7. Section 6 Notice of Payment, etc.第六節　納税の告知等Articles 13–13-4 · 4
  8. Section 7 Principle of Priority of Local Tax and Adjustment Between Local Tax and Other Claims第七節　地方税優先の原則及び地方税と他の債権との調整Articles 14–14-20 · 21
  9. Section 8 Deferral of Tax Payment第八節　納税の猶予Articles 15–15-9 · 15
  10. Section 9 Security, etc. Accompanying Deferral of Tax Payment第九節　納税の猶予に伴う担保等Articles 16–16-5 · 5
  11. Section 10 Refunds第十節　還付Articles 17–17-4 · 5
  12. Section 11 Time Limits on Reassessment, Determination, etc. and Extinctive Prescription第十一節　更正、決定等の期間制限及び消滅時効Articles 17-5–18-3 · 5
  13. Section 12 Relationship with the Administrative Procedure Act第十二節　行政手続法との関係Article 18-4
  14. Section 13 Review of Appeals and Litigation第十三節　不服審査及び訴訟Articles 19–19-14 · 14
  15. Section 14 Miscellaneous Provisions第十四節　雑則Articles 20–20-13 · 24
  16. Section 15 Penal Provisions第十五節　罰則Articles 21–22-2 · 3
  17. Section 16 Investigation and Disposition of Criminal Tax Cases第十六節　犯則事件の調査及び処分Articles 22-3–22-31 · 29
  18. Chapter II Ordinary Taxes of Prefectures第二章　道府県の普通税
  19. Section 1 Prefectural Inhabitant Tax第一節　道府県民税Articles 23–71-67 · 133
  20. Section 2 Enterprise Tax第二節　事業税Articles 72–72-76 · 118
  21. Section 3 Local Consumption Tax第三節　地方消費税Articles 72-77–72-117 · 42
  22. Section 4 Real Property Acquisition Tax第四節　不動産取得税Articles 73–73-39 · 47
  23. Section 5 Prefectural Tobacco Tax第五節　道府県たばこ税Articles 74–74-30 · 32
  24. Section 6 Golf Course Use Tax第六節　ゴルフ場利用税Articles 75–104 · 28
  25. Section 7 Light Oil Delivery Tax第七節　軽油引取税Articles 144–144-60 · 61
  26. Section 8 Automobile Tax第八節　自動車税Articles 145–172 · 28
  27. Section 9 Mining Area Tax第九節　鉱区税Articles 178–204 · 28
  28. Section 10 Prefectural Non-Statutory Ordinary Tax第十節　道府県法定外普通税Articles 259–291 · 35
  29. Chapter III Ordinary Taxes of Municipalities第三章　市町村の普通税
  30. Section 1 Municipal Inhabitant Tax第一節　市町村民税Articles 292–336 · 105
  31. Section 2 Fixed Assets Tax第二節　固定資産税Articles 341–437 · 111
  32. Section 3 Light Motor Vehicle Tax第三節　軽自動車税Articles 442–463 · 22
  33. Section 4 Municipal Tobacco Tax第四節　市町村たばこ税Articles 464–485-14 · 32
  34. Section 5 Deleted第五節　削除Article 486
  35. Section 6 Mineral Product Tax第六節　鉱産税Articles 519–545 · 27
  36. Section 7 Deleted第七節　削除Article 551
  37. Section 8 Special Land Holding Tax第八節　特別土地保有税Articles 585–630 · 48
  38. Section 9 Municipal Non-statutory Ordinary Taxes第九節　市町村法定外普通税Articles 669–698 · 33
  39. Chapter IV Earmarked Taxes第四章　目的税
  40. Sections 1 and 2 Deleted第一節及び第二節　削除Article 699
  41. Section 3 Hunting Tax第三節　狩猟税Articles 700-51–700-69 · 20
  42. Section 4 Bathing Tax第四節　入湯税Articles 701–701-22 · 22
  43. Section 5 Business Office Tax第五節　事業所税Articles 701-30–701-74 · 42
  44. Section 6 City Planning Tax第六節　都市計画税Articles 702–702-8 · 9
  45. Section 7 Water Utilization and Land Benefit Tax, Joint Facility Tax, Residential Land Development Tax and National Health Insurance Tax第七節　水利地益税、共同施設税、宅地開発税及び国民健康保険税Articles 703–730-2 · 46
  46. Section 8 Non-Statutory Earmarked Taxes第八節　法定外目的税Articles 731–733-27 · 31
  47. Chapter V Special Provisions for the Tokyo Metropolis, etc.第五章　都等の特例等Articles 734–747 · 20
  48. Chapter VI Special Provisions on Local Tax Filing, etc. by Electronic Data Processing System for Local Tax Procedures, etc.第六章　地方税関係手続用電子情報処理組織による地方税関係申告等の特例等Articles 747-2–747-13 · 12
  49. Chapter VII Special Provisions on the Method of Retaining Local Tax Books, etc. Prepared by Use of a Computer, etc.第七章　電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例Articles 748–756 · 6
  50. Chapter VIII Report to the Diet on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes第八章　地方税における税負担軽減措置等の適用状況等に関する国会報告Articles 757–760 · 4
  51. Chapter IX Local Tax Joint Organization第九章　地方税共同機構Articles 761–803 · 44
7 articles

Article 1Terms

第一条（用語）

In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:

この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。

local government: means a prefecture or a municipality;

地方団体　道府県又は市町村をいう。

head of a local government: means a prefectural governor or the mayor of a municipality;

地方団体の長　道府県知事又は市町村長をいう。

tax collection official: means a prefectural governor or a prefectural employee to whom the governor has delegated authority, or the mayor of a municipality or a municipal employee to whom the mayor has delegated authority;

徴税吏員　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をいう。

local tax: means a prefectural tax or a municipal tax;

地方税　道府県税又は市町村税をいう。

standard tax rate: means the tax rate that a local government should normally apply when imposing taxes, which need not be followed where the local government finds it necessary for its finances or other reasons, and which is the tax rate used by the Minister for Internal Affairs and Communications as the basis for calculating the standard fiscal revenue amount when determining the amount of local allocation tax;

標準税率　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。

tax notice: means a document prepared by a local government that states, with regard to a local tax that a taxpayer is to pay, the provisions of the Act and of the Prefectural or Municipal Ordinance of that local government that form the basis of its assessment, the taxpayer's address and name, the amount of the tax base, the tax rate, the tax amount, the payment periods, the amount to be paid in each payment period, the place of payment, the measures to be taken in the case where the tax is not paid by the due date for payment, and the means of relief in the case where the taxpayer has an objection to the assessment;

納税通知書　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をいう。

ordinary collection: means the collection of a local tax by a tax collection official by delivering a tax notice to the taxpayer concerned;

普通徴収　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をいう。

filing and payment: means a taxpayer's filing the amount of the tax base and the tax amount of the local tax it is to pay, and paying the tax so filed;

申告納付　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をいう。

special collection: means having a person who is in a convenient position for collecting a local tax collect it, and remit the tax that is to be collected;

特別徴収　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をいう。

special collection agent: means a person who bears the obligation to collect and remit a local tax by special collection;

特別徴収義務者　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をいう。

filing and payment-in: means a special collection agent's filing the amount of the tax base and the tax amount of the local tax it is to collect, and remitting the tax so filed;

申告納入　特別徴収義務者がその徴収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入することをいう。

remittance: means a local tax that a special collection agent collects and is to remit;

納入金　特別徴収義務者が徴収し、且つ、納入すべき地方税をいう。

collection by stamps: means having a local tax paid in by means of revenue stamps issued by a local government, without the local government delivering a tax notice;

証紙徴収　地方団体が納税通知書を交付しないでその発行する証紙をもつて地方税を払い込ませることをいう。

local government levies: means local taxes, and the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to them.

地方団体の徴収金　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をいう。

In this Act, the provisions concerning prefectures apply mutatis mutandis to the Tokyo Metropolis, and the provisions concerning municipalities apply mutatis mutandis to special wards. In this case, the terms "prefecture," "prefectural tax," "prefectural inhabitant tax," "prefectural tobacco tax," "prefectural governor" or "prefectural employee" are deemed to be replaced with "Tokyo Metropolis," "Tokyo tax," "Tokyo inhabitant tax," "Tokyo tobacco tax," "Governor of Tokyo" or "Tokyo Metropolis employee," respectively, and the terms "municipality," "municipal tax," "municipal inhabitant tax," "municipal tobacco tax," "mayor of the municipality" or "municipal employee" are deemed to be replaced with "special ward," "special ward tax," "special ward inhabitant tax," "special ward tobacco tax," "mayor of the special ward" or "special ward employee," respectively.

この法律中道府県に関する規定は都に、市町村に関する規定は特別区に準用する。この場合においては、「道府県」、「道府県税」、「道府県民税」、「道府県たばこ税」、「道府県知事」又は「道府県職員」とあるのは、それぞれ「都」、「都税」、「都民税」、「都たばこ税」、「都知事」又は「都職員」と、「市町村」、「市町村税」、「市町村民税」、「市町村たばこ税」、「市町村長」又は「市町村職員」とあるのは、それぞれ「特別区」、「特別区税」、「特別区民税」、「特別区たばこ税」、「特別区長」又は「特別区職員」と読み替えるものとする。

In applying this Act to the municipalities and special wards of the Tokyo Metropolis, the term "prefectural governor" is deemed to be replaced with "Governor of Tokyo."

都の市町村及び特別区に対するこの法律の適用については、「道府県知事」とあるのは、「都知事」と読み替えるものとする。

Article 2Taxing Power of Local Governments

第二条（地方団体の課税権）

A local government may assess and collect local taxes as provided by this Act.

地方団体は、この法律の定めるところによつて、地方税を賦課徴収することができる。

Article 3Form of Provisions on the Assessment and Collection of Local Taxes

第三条（地方税の賦課徴収に関する規定の形式）

When a local government prescribes the tax items, objects of taxation, tax base, tax rate and other matters concerning the assessment and collection of its local taxes, it must do so by the Prefectural or Municipal Ordinance of that local government.

地方団体は、その地方税の税目、課税客体、課税標準、税率その他賦課徴収について定をするには、当該地方団体の条例によらなければならない。

The head of a local government may prescribe by rules the procedures for implementing the Prefectural or Municipal Ordinance referred to in the preceding paragraph and other matters necessary for its enforcement.

地方団体の長は、前項の条例の実施のための手続その他その施行について必要な事項を規則で定めることができる。

Article 3-2Delegation of the Authority of the Head of a Local Government

第三条の二（地方団体の長の権限の委任）

The head of a local government may, as provided by the Prefectural or Municipal Ordinance of that local government, delegate part of the authority provided for in this Act to the head of a branch office or regional affairs office established under , a ward office of a city established under , an office of an administratively consolidated ward of a city established under , or an office for tax affairs established by Prefectural or Municipal Ordinance under .

地方団体の長は、この法律で定めるその権限の一部を、当該地方団体の条例の定めるところによつて、の規定によつて設ける支庁若しくは地方事務所、の規定によつて設ける市の区の事務所、の規定によつて設ける市の総合区の事務所又はの規定によつて条例で設ける税務に関する事務所の長に委任することができる。

Article 4Taxes That May Be Imposed by Prefectures

第四条（道府県が課することができる税目）

Prefectural taxes are ordinary taxes and earmarked taxes.

道府県税は、普通税及び目的税とする。

A prefecture is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expenses required for collection are found to be large compared with the amount of tax to be collected, or to a tax for which there are other special circumstances.

道府県は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。

prefectural inhabitant tax;

道府県民税

enterprise tax;

事業税

local consumption tax;

地方消費税

real property acquisition tax;

不動産取得税

prefectural tobacco tax;

道府県たばこ税

golf course use tax;

ゴルフ場利用税

light oil delivery tax;

軽油引取税

automobile tax;

自動車税

mining area tax.

鉱区税

In addition to what is listed in the items of the preceding paragraph, a prefecture may establish a separate tax item and impose an ordinary tax.

道府県は、前項各号に掲げるものを除くほか、別に税目を起こして、普通税を課することができる。

A prefecture is to impose a hunting tax as an earmarked tax.

道府県は、目的税として、狩猟税を課するものとする。

In addition to what is provided for in the preceding paragraph, a prefecture may impose a water utilization and land benefit tax as an earmarked tax.

道府県は、前項に規定するものを除くほか、目的税として、水利地益税を課することができる。

In addition to what is provided for in the preceding two paragraphs, a prefecture may establish a separate tax item and impose an earmarked tax.

道府県は、前二項に規定するものを除くほか、別に税目を起こして、目的税を課することができる。

Article 5Tax Items That Municipalities May Impose

第五条（市町村が課することができる税目）

Municipal taxes are ordinary taxes and earmarked taxes.

市町村税は、普通税及び目的税とする。

A municipality is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expense required for collection is found to be large compared with the amount of tax to be collected, or to any other tax for which there are special circumstances.

市町村は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。

municipal inhabitant tax;

市町村民税

fixed assets tax;

固定資産税

light motor vehicle tax;

軽自動車税

municipal tobacco tax;

市町村たばこ税

mineral product tax;

鉱産税

special land holding tax.

特別土地保有税

In addition to what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an ordinary tax.

市町村は、前項に掲げるものを除く外、別に税目を起して、普通税を課することができる。

A municipality in which a mineral spring bathhouse is located is to impose a bathing tax as an earmarked tax.

鉱泉浴場所在の市町村は、目的税として、入湯税を課するものとする。

A designated city, etc. (meaning a designated city, etc. under Article 701-31, paragraph (1), item (i)) is to impose a business office tax as an earmarked tax.

指定都市等（第七百一条の三十一第一項第一号の指定都市等をいう。）は、目的税として、事業所税を課するものとする。

In addition to what is provided for in the preceding two paragraphs, a municipality may impose the following as earmarked taxes:

市町村は、前二項に規定するものを除くほか、目的税として、次に掲げるものを課することができる。

city planning tax;

都市計画税

water utilization and land benefit tax;

水利地益税

joint facility tax;

共同施設税

residential land development tax.

宅地開発税

national health insurance tax.

国民健康保険税

In addition to what is provided for in paragraphs (4) and (5) and what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an earmarked tax.

市町村は、第四項及び第五項に規定するもの並びに前項各号に掲げるものを除くほか、別に税目を起こして、目的税を課することができる。

Article 6Tax Exemption and Non-Uniform Taxation on Grounds of Public Interest, etc.

第六条（公益等に因る課税免除及び不均一課税）

A local government may refrain from imposing tax in the case where imposing tax is inappropriate on grounds of public interest or for any other reason.

地方団体は、公益上その他の事由に因り課税を不適当とする場合においては、課税をしないことができる。

A local government may impose tax non-uniformly in the case where it is necessary on grounds of public interest or for any other reason.

地方団体は、公益上その他の事由に因り必要がある場合においては、不均一の課税をすることができる。

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