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/Laws/Tax/Local Tax Act/Chapter III Ordinary Taxes of Municipalities/Section 7 Deleted

Articles 537 to 550 Contents · 177 of 227 Article 585

1 article

Section 7 Deleted

第七節　削除

Articles 551 to 584

第五百五十一条から第五百八十四条まで

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Local Tax Act

地方税法（ちほうぜいほう）

1348 articlesIn force 1 November 2026

Chapter I General Provisions Section 1 Common Provisions Section 2 Succession to Tax Liability Section 3 Joint and Several Tax Liability, etc.Section 4 Secondary Tax Liability Section 5 Tax Liability of Association or Foundation Without Juridical Personality Section 6 Notice of Payment, etc.Section 7 Principle of Priority of Local Tax and Adjustment Between Local Tax and Other Claims Section 8 Deferral of Tax Payment Section 9 Security, etc. Accompanying Deferral of Tax Payment Section 10 Refunds Section 11 Time Limits on Reassessment, Determination, etc. and Extinctive Prescription Subsection 1 Time Limits on Reassessment, Determination, etc.Subsection 2 Section 12 Relationship with the Administrative Procedure Act Section 13 Review of Appeals and Litigation Subsection 1 Review of Appeals Subsection 2 Litigation Section 14 Miscellaneous Provisions Section 15 Penal Provisions Section 16 Investigation and Disposition of Criminal Tax Cases Subsection 1 Investigation of Criminal Tax Cases Subsection 2 Dispositions in Criminal Tax Cases Chapter II Ordinary Taxes of Prefectures Section 1 Prefectural Inhabitant Tax Subsection 1 Common Provisions Subsection 2 Individual Prefectural Inhabitant Tax Division 1 Tax Base and Tax Rate Division 2 Assessment and Collection Division 3 Special Provisions for Taxation of Retirement Income Subsection 3 Corporate Prefectural Inhabitant Tax Division 1 Tax Rates Division 2 Filing and Payment, and Reassessment and Determination Division 3 Demand and Delinquent Tax Collection Procedures Subsection 4 Prefectural Inhabitant Tax on Interest, Etc.Division 1 Tax Base and Tax Rate Division 2 Collection Division 3 Demand and Delinquent Tax Collection Procedures Division 4 Settlement and Distribution Subsection 5 Prefectural Inhabitant Tax on Specified Dividends, Etc.Division 1 Tax Base and Tax Rate Division 2 Collection Division 3 Demand and Delinquent Tax Collection Procedures Division 4 Grants to Municipalities Subsection 6 Prefectural Inhabitant Tax on the Amount of Capital Gains from the Transfer of Specified Shares, etc.Division 1 Tax Base and Tax Rate Division 2 Collection Division 3 Demand and Delinquent Tax Collection Procedures Division 4 Grants to Municipalities Section 2 Enterprise Tax Subsection 1 Common Provisions Subsection 2 Tax Base and Tax Rates, etc. of the Corporate Enterprise Tax Subsection 3 Tax Base and Tax Rates, etc. of the Individual Enterprise Tax Subsection 4 Demand and Delinquent Tax Collection Procedures Subsection 5 Grants to Municipalities Section 3 Local Consumption Tax Subsection 1 Common Provisions Subsection 2 Transfer Levy Subsection 3 Cargo Levy Subsection 4 Settlement and Distribution Subsection 5 Use, etc.Section 4 Real Property Acquisition Tax Subsection 1 Common Provisions Subsection 2 Tax Base and Tax Rate Subsection 3 Assessment and Collection Subsection 4 Demand and Delinquent Tax Collection Procedures Section 5 Prefectural Tobacco Tax Subsection 1 Common Provisions Subsection 2 Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Section 6 Golf Course Use Tax Subsection 1 Common Provisions Subsection 2 Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Subsection 4 Distribution to Municipalities Section 7 Light Oil Delivery Tax Subsection 1 Common Provisions Subsection 2 Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Subsection 4 Distribution to Designated Cities Section 8 Automobile Tax Subsection 1 Common Provisions Subsection 2 Assessment and Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Section 9 Mining Area Tax Section 10 Prefectural Non-Statutory Ordinary Tax Chapter III Ordinary Taxes of Municipalities Section 1 Municipal Inhabitant Tax Subsection 1 Common Provisions Subsection 2 Tax Base and Tax Rate Subsection 3 Filing Obligation Subsection 4 Assessment and Collection Subsection 5 Special Provisions on Taxation of Retirement Income Subsection 6 Demand and Delinquent Tax Collection Procedures Section 2 Fixed Assets Tax Subsection 1 Common Provisions Subsection 2 Assessment and Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Subsection 4 Fixed Assets Tax Ledger Subsection 5 Valuation of Fixed Assets and Determination of Prices Subsection 6 Review of Objections Relating to the Price of Fixed Assets Section 3 Light Motor Vehicle Tax Subsection 1 Common Provisions Subsection 2 Assessment and Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Section 4 Municipal Tobacco Tax Subsection 1 Common Provisions Subsection 2 Collection Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures Subsection 4 Distribution to Prefectures Subsection 5 Miscellaneous Provisions Section 5 Deleted Section 6 Mineral Product Tax Section 7 Deleted Articles 551 to 584Deleted Section 8 Special Land Holding Tax Subsection 1 Common Provisions Subsection 2 Tax Base and Tax Rate Subsection 3 Filing and Payment, and Reassessment and Determination, etc.Subsection 4 Demand and Delinquent Tax Collection Procedures Subsection 5 Special Land Holding Tax on Idle Land Section 9 Municipal Non-statutory Ordinary Taxes Chapter IV Earmarked Taxes Sections 1 and 2 Deleted Section 3 Hunting Tax Section 4 Bathing Tax Section 5 Business Office Tax Subsection 1 Common Provisions Subsection 2 Tax Base and Tax Rate Subsection 3 Filing and Payment, and Reassessment and Determination, etc.Subsection 4 Demand and Delinquent Tax Collection Procedures Subsection 5 Use, etc.Section 6 City Planning Tax Section 7 Water Utilization and Land Benefit Tax, Joint Facility Tax, Residential Land Development Tax and National Health Insurance Tax Section 8 Non-Statutory Earmarked Taxes Chapter V Special Provisions for the Tokyo Metropolis, etc.Section 1 Special Provisions for the Tokyo Metropolis, etc.Section 2 Coordination Concerning the Assessment and Collection of Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax Section 3 Special Provisions on Fixed Assets Tax Chapter VI Special Provisions on Local Tax Filing, etc. by Electronic Data Processing System for Local Tax Procedures, etc.Chapter VII Special Provisions on the Method of Retaining Local Tax Books, etc. Prepared by Use of a Computer, etc.Chapter VIII Report to the Diet on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes Chapter IX Local Tax Joint Organization Section 1 General Provisions Section 2 Representatives' Meeting Section 3 Officers and Employees Section 4 Business Section 5 Finance and Accounting Section 6 Supervision Section 7 Dissolution Section 8 Penal Provisions

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as amended by Act Partially Amending the Local Tax Act, etc. (Act No. 2 of 2026)地方税法等の一部を改正する法律

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