Article 259Establishment or Change of Prefectural Non-Statutory Ordinary Tax
第二百五十九条（道府県法定外普通税の新設変更）
Where a prefecture intends to establish or change a prefectural non-statutory ordinary tax (excluding a reduction of the tax rate of the prefectural non-statutory ordinary tax, its abolition and other changes specified by Cabinet Order; the same applies in the following paragraph and paragraph (2) of the following Article), it must consult in advance with the Minister for Internal Affairs and Communications and obtain the Minister's consent.
Where a prefecture has a person liable for the prefectural non-statutory ordinary tax of that prefecture (including a person who is to become a person liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total of the tax base of that prefectural non-statutory ordinary tax to be imposed on that person liable for tax is expected to continuously exceed one tenth of the total tax base of that prefectural non-statutory ordinary tax (hereinafter in this paragraph referred to as a "specified person liable for tax"), and intends to enact a Prefectural Ordinance to establish or change that prefectural non-statutory ordinary tax, it is to hear the opinion of the specified person liable for tax in the prefectural assembly of that prefecture.
道府県は、当該道府県の道府県法定外普通税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該道府県法定外普通税の課税標準の合計が当該道府県法定外普通税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該道府県法定外普通税の新設又は変更をする旨の条例を制定しようとするときは、当該道府県の議会において、当該特定納税義務者の意見を聴くものとする。
第二百六十条
Upon receiving a request for consultation under the preceding Article, the Minister for Internal Affairs and Communications must notify the Minister of Finance to that effect.
総務大臣は、前条の規定による協議の申出を受けた場合においては、その旨を財務大臣に通知しなければならない。
Upon receiving the notification referred to in the preceding paragraph, if the Minister of Finance has an objection to the establishment or change of the prefectural non-statutory ordinary tax to which the request for consultation relates, the Minister of Finance may so state to the Minister for Internal Affairs and Communications.
第二百六十条の二
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council with regard to the consent referred to in Article 259, paragraph (1).
総務大臣は、第二百五十九条第一項の同意については、地方財政審議会の意見を聴かなければならない。
Upon receiving a request for consultation under Article 259, paragraph (1), the Minister for Internal Affairs and Communications must give consent to it, except where the Minister finds that any of the following grounds exist with respect to the prefectural non-statutory ordinary tax to which the request for consultation relates:
総務大臣は、第二百五十九条第一項の規定による協議の申出を受けた場合には、当該協議の申出に係る道府県法定外普通税について次に掲げる事由のいずれかがあると認める場合を除き、これに同意しなければならない。
the tax base is the same as that of a national tax or other local tax, and the burden on residents would become significantly excessive;
国税又は他の地方税と課税標準を同じくし、かつ、住民の負担が著しく過重となること。
it would seriously obstruct the distribution of goods among local governments;
地方団体間における物の流通に重大な障害を与えること。
apart from what is listed in the preceding two items, it is inappropriate in light of the economic policies of the State.
前二号に掲げるものを除くほか、国の経済施策に照らして適当でないこと。
Article 262Scope of Non-Taxation of Prefectural Non-Statutory Ordinary Tax
第二百六十二条（道府県法定外普通税の非課税の範囲）
Prefectures may not impose prefectural non-statutory ordinary tax on the following:
道府県は、次に掲げるものに対しては、道府県法定外普通税を課することができない。
land, houses and articles located outside the prefecture, and income arising from them;
道府県外に所在する土地、家屋、物件及びこれらから生ずる収入
business conducted at offices and places of business located outside the prefecture, and income arising from them;
道府県外に所在する事務所及び事業所において行われる事業並びにこれらから生ずる収入
benefits specified by Cabinet Order that are received on account of injury or illness due to official or occupational causes.
公務上又は業務上の事由による負傷又は疾病に基因して受ける給付で政令で定めるもの
Article 263Method of Collecting Prefectural Non-Statutory Ordinary Tax
第二百六十三条（道府県法定外普通税の徴収の方法）
Prefectural non-statutory ordinary tax must be collected by the method of ordinary collection, filing and payment, special collection or collection by stamps, as is convenient for collection, in accordance with the Prefectural Ordinance of the prefecture concerned.
第二百六十四条（徴税吏員の道府県法定外普通税に関する調査に係る質問検査権）
If necessary for an investigation concerning the assessment and collection of prefectural non-statutory ordinary tax, a prefectural tax collection official may question the persons listed below, or inspect books and documents relating to the business of a person listed in items (i) through (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof):
道府県の徴税吏員は、道府県法定外普通税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
a person liable for tax or a person found to have tax liability;
納税義務者又は納税義務があると認められる者
a person found to have an obligation to give money or goods to a person listed in the preceding two items;
前二号に掲げる者に金銭又は物品を給付する義務があると認められる者
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of that prefectural non-statutory ordinary tax.
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), and a splitting corporation in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are included in the persons found to have an obligation to give money or goods prescribed in item (iii) of that paragraph.
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
Investigations concerning delinquent tax collection procedures for prefectural non-statutory ordinary tax are governed by the provisions of Article 285, paragraph (6), notwithstanding the provisions of paragraph (1).
道府県法定外普通税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第二百八十五条第六項の定めるところによる。
The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
第二百六十五条（道府県法定外普通税に係る検査拒否等に関する罪）
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
if the person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
Article 266Tax Agent for Prefectural Non-Statutory Ordinary Tax
第二百六十六条（道府県法定外普通税の納税管理人）
If a person liable for prefectural non-statutory ordinary tax (excluding a person liable for prefectural non-statutory ordinary tax subject to special collection; the same applies in the following paragraph and Article 268) or a special collection agent has no address, residence, office or place of business (hereinafter in this paragraph referred to as an "address, etc.") in the prefecture in which the person bears an obligation to pay or remit, the person must, in order to have all matters relating to payment or remittance handled, either appoint a tax agent from among persons having an address, etc. within the area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having an address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes or intends to change the tax agent.
道府県法定外普通税の納税義務者（特別徴収に係る道府県法定外普通税の納税義務者を除く。次項及び第二百六十八条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
Notwithstanding the preceding paragraph, the person liable for tax or special collection agent in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the prefectural non-statutory ordinary tax relating to that person liable for tax or special collection agent.
第二百六十七条（道府県法定外普通税の納税管理人に係る虚偽の申告等に関する罪）
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
第二百六十八条（道府県法定外普通税の納税管理人に係る不申告に関する過料）
A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that a non-penal fine of not more than 100,000 yen is to be imposed on a person liable for prefectural non-statutory ordinary tax or a special collection agent who has not received the certification under Article 266, paragraph (2) and has not received the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to report a tax agent to be reported under that paragraph.
道府県は、第二百六十六条第二項の認定を受けていない道府県法定外普通税の納税義務者又は特別徴収義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
No English for this paragraph yet.
削除
Article 270Procedures for Ordinary Collection of Prefectural Non-Statutory Ordinary Tax
第二百七十条（道府県法定外普通税の普通徴収の手続）
The tax notice to be delivered to a taxpayer when intending to collect prefectural non-statutory ordinary tax by ordinary collection must be delivered to the taxpayer by 10 days before the due date for payment at the latest.
第二百七十一条（道府県法定外普通税の賦課徴収に関する申告又は報告の義務）
A person liable for prefectural non-statutory ordinary tax must, in accordance with the Prefectural Ordinance of the prefecture concerned, make a declaration or report on the matters specified by that Ordinance concerning the assessment and collection of that prefectural non-statutory ordinary tax.
道府県法定外普通税の納税義務者は、当該道府県の条例の定めるところによつて、当該道府県法定外普通税の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
tax collection officialmachine translation
「徴税吏員」
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.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
tax noticemachine translation
「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.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
ordinary collectionmachine translation
「普通徴収」
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.
Defined inArticle 1, paragraph (1), item (vii)· applies throughout the law
filing and paymentmachine translation
「申告納付」
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.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
special collectionmachine translation
「特別徴収」
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).
Defined inArticle 1, paragraph (1), item (ix)· applies throughout the law
special collection agentmachine translation
「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).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
collection by stampsmachine translation
「証紙徴収」
A local government's having local tax paid with stamps (証紙) it issues, without issuing a tax notice (納税通知書).
Defined inArticle 1, paragraph (1), item (xiii)· applies throughout the law
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
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.
Short name set inArticle 10-4, paragraph (2)
successor corporation in a company splitmachine translation
「分割承継法人」
A corporation that received assets and liabilities from a splitting corporation (分割法人) through a company split (分割), as the paragraph uses the term.
Defined inArticle 264, paragraph (2)· applies only in this provision
splitting corporationmachine translation
「分割法人」
A corporation that transferred its assets and liabilities to another corporation through a company split (分割), as the paragraph uses the term.
Defined inArticle 264, paragraph (2)· applies only in this provision
landmachine translation
「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).
Defined inArticle 585, paragraph (2)
fine
罰金
A criminal punishment of paying money to the state, of 10,000 yen or more, or less where it is reduced (Penal Code, Article 15). It ranks below imprisonment (拘禁刑) and above penal detention (拘留) and a petty fine (科料) (Articles 9 and 10, paragraph (1)). A person who cannot pay it in full is held in a workhouse (労役場) for one day to two years, or up to three years where fines are imposed together, a period set when the sentence is passed (Article 18, paragraphs (1), (3) and (4)); not within thirty days of the sentence becoming final without the person's consent (paragraph (5)). If it is not enforced for three years after the sentence becomes final, the person is released from it by prescription (Articles 31 and 32, item (v)); the three years do not run while its execution is suspended under law or the person is abroad, and an act of execution interrupts them (Articles 33 and 34, paragraph (2)).
Written by AI using Penal Code, Arts. 9, 10, 15, 18, 31 to 34 as a reference.
imprisonment
拘禁刑
The punishment of being held in a penal institution (刑事施設), for life or for a fixed term of one month to twenty years (Penal Code, Article 12, paragraphs (1) and (2)); a fixed term can be raised to thirty years where the punishment is aggravated, or cut below one month where it is reduced (Article 14, paragraph (2)). To help the person reform and rehabilitate, they may be made to do work or given guidance (Article 12, paragraph (3)). It ranks below the death penalty and above a fine (罰金) among the principal punishments (Articles 9 and 10, paragraph (1)). It replaced imprisonment with work (懲役) and imprisonment without work (禁錮) when the Act Partially Amending the Penal Code, etc. (Act No. 67 of 2022) came into force (Act No. 67 of 2022, Article 2), and a person sentenced to either is treated, for the rules on a person's qualifications, as sentenced to imprisonment for the same term (Act No. 68 of 2022, Article 443, paragraph (1)).
Written by AI using Penal Code, Arts. 9, 10, 12, 14, Act No. 67 of 2022, Art. 2 and Act No. 68 of 2022, Art. 443 as a reference.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.