# 地方税法 / Local Tax Act — 第三節 (Chapter 4, Section 3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/ch-4/sec-3. 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: 第三節 (Chapter 4, Section 3) — address `ch-4/sec-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/ch-4/sec-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/ch-4/sec-3 - 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. --- ## 第三節　狩猟税 — Section 3 Hunting Tax heading: machine translation, not official ch-4/sec-3 · https://japanlaw.org/en/local-tax-act/ch-4/sec-3 · https://japanlaw.org/l/325AC0000000226/ch-4/sec-3 ### 第七百条の五十一（狩猟税） — Hunting Tax caption: machine translation, not official art-700-51 · https://japanlaw.org/en/local-tax-act/art-700-51 · https://japanlaw.org/l/325AC0000000226/art-700-51 **第一項** 道府県は、鳥獣の保護及び狩猟に関する行政の実施に要する費用に充てるため、当該道府県知事の狩猟者の登録を受ける者に対し、狩猟税を課するものとする。 art-700-51/par-1 · https://japanlaw.org/en/local-tax-act/art-700-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-51/par-1 In order to cover the expenses of administration relating to the protection of birds and animals and hunting, a prefecture is to impose hunting tax on a person who receives hunter registration from the prefectural governor of that prefecture. machine translation, not official ### 第七百条の五十二（狩猟税の税率） — Tax Rate of Hunting Tax caption: machine translation, not official art-700-52 · https://japanlaw.org/en/local-tax-act/art-700-52 · https://japanlaw.org/l/325AC0000000226/art-700-52 **第一項** 狩猟税の税率は、次の各号に掲げる者について、それぞれ当該各号に定める額とする。 art-700-52/par-1 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1 The tax rate of hunting tax is, for each category of person listed in the following items, the amount specified in the relevant item. machine translation, not official **一** 第一種銃猟免許に係る狩猟者の登録を受ける者で、次号に掲げる者以外のもの　一万六千五百円 art-700-52/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-1 A person who receives hunter registration relating to a Class 1 gun hunting license, other than a person listed in the following item: 16,500 yen machine translation, not official **二** 第一種銃猟免許に係る狩猟者の登録を受ける者で、当該年度の道府県民税の所得割額を納付することを要しないもののうち、第二十三条第一項第七号に規定する同一生計配偶者又は同項第九号に規定する扶養親族に該当する者（農業、水産業又は林業に従事している者を除く。）以外の者　一万千円 art-700-52/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-2 Among persons who receive hunter registration relating to a Class 1 gun hunting license and are not required to pay the income levy amount of prefectural inhabitant tax for the relevant fiscal year, a person other than a person who falls under a spouse in the same household prescribed in Article 23, paragraph (1), item (vii) or a dependent prescribed in item (ix) of that paragraph (excluding a person engaged in agriculture, fisheries or forestry): 11,000 yen machine translation, not official **三** 網猟免許又はわな猟免許に係る狩猟者の登録を受ける者で、次号に掲げる者以外のもの　八千二百円 art-700-52/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-3 A person who receives hunter registration relating to a net hunting license or a trap hunting license, other than a person listed in the following item: 8,200 yen machine translation, not official **四** 網猟免許又はわな猟免許に係る狩猟者の登録を受ける者で、当該年度の道府県民税の所得割額を納付することを要しないもののうち、第二十三条第一項第七号に規定する同一生計配偶者又は同項第九号に規定する扶養親族に該当する者（農業、水産業又は林業に従事している者を除く。）以外の者　五千五百円 art-700-52/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-4 Among persons who receive hunter registration relating to a net hunting license or a trap hunting license and are not required to pay the income levy amount of prefectural inhabitant tax for the relevant fiscal year, a person other than a person who falls under a spouse in the same household prescribed in Article 23, paragraph (1), item (vii) or a dependent prescribed in item (ix) of that paragraph (excluding a person engaged in agriculture, fisheries or forestry): 5,500 yen machine translation, not official **五** 第二種銃猟免許に係る狩猟者の登録を受ける者　五千五百円 art-700-52/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-5 A person who receives hunter registration relating to a Class 2 gun hunting license: 5,500 yen machine translation, not official **第二項** 狩猟者の登録が次の各号に掲げる登録のいずれかに該当する場合における当該狩猟者の登録に係る狩猟税の税率は、前項の規定にかかわらず、同項に規定する税率に当該各号に定める割合を乗じた税率とする。 art-700-52/par-2 · https://japanlaw.org/en/local-tax-act/art-700-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2 Where a hunter registration falls under any of the registrations listed in the following items, the tax rate of hunting tax for that hunter registration is, notwithstanding the preceding paragraph, the rate obtained by multiplying the rate prescribed in that paragraph by the proportion specified in the relevant item. machine translation, not official **一** 放鳥獣猟区（鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第六十八条第二項第四号に規定する放鳥獣猟区をいう。次号において同じ。）のみに係る狩猟者の登録　四分の一 art-700-52/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-1 Hunter registration relating only to a released-game hunting ground (meaning a released-game hunting ground prescribed in Article 68, paragraph (2), item (iv) of the Act on the Protection and Management of Wildlife, and the Optimization of Hunting (Act No. 88 of 2002); the same applies in the following item): one-fourth machine translation, not official **二** 前号の狩猟者の登録を受けている者が受ける放鳥獣猟区及び放鳥獣猟区以外の場所に係る狩猟者の登録　四分の三 art-700-52/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-2 Hunter registration relating to a released-game hunting ground and a place other than a released-game hunting ground that a person who holds the hunter registration under the preceding item receives: three-fourths machine translation, not official ### 第七百条の五十三（狩猟税の賦課期日及び納期） — Assessment Date and Payment Period of Hunting Tax caption: machine translation, not official art-700-53 · https://japanlaw.org/en/local-tax-act/art-700-53 · https://japanlaw.org/l/325AC0000000226/art-700-53 **第一項** 狩猟税の賦課期日及び納期は、当該道府県の条例で定める。 art-700-53/par-1 · https://japanlaw.org/en/local-tax-act/art-700-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-53/par-1 The assessment date and payment period for hunting tax are specified by the Prefectural Ordinance of the prefecture concerned. machine translation, not official ### 第七百条の五十四（狩猟税の徴収の方法） — Method of Collecting Hunting Tax caption: machine translation, not official art-700-54 · https://japanlaw.org/en/local-tax-act/art-700-54 · https://japanlaw.org/l/325AC0000000226/art-700-54 **第一項** 狩猟税の徴収については、当該道府県の条例の定めるところによつて、普通徴収又は証紙徴収の方法によらなければならない。 art-700-54/par-1 · https://japanlaw.org/en/local-tax-act/art-700-54/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-54/par-1 Hunting tax must be collected by ordinary collection or collection by stamps, in accordance with the Prefectural Ordinance of the prefecture concerned. machine translation, not official ### 第七百条の五十五（狩猟税の普通徴収の手続） — Procedures for Ordinary Collection of Hunting Tax caption: machine translation, not official art-700-55 · https://japanlaw.org/en/local-tax-act/art-700-55 · https://japanlaw.org/l/325AC0000000226/art-700-55 **第一項** 狩猟税を普通徴収によつて徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。 art-700-55/par-1 · https://japanlaw.org/en/local-tax-act/art-700-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-55/par-1 Where hunting tax is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment. machine translation, not official ### 第七百条の五十六（狩猟税の賦課徴収に関する申告又は報告の義務） — Obligation to File Returns or Make Reports on the Assessment and Collection of Hunting Tax caption: machine translation, not official art-700-56 · https://japanlaw.org/en/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 **第一項** 狩猟税の納税義務者は、当該道府県の条例の定めるところによつて、狩猟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。 art-700-56/par-1 · https://japanlaw.org/en/local-tax-act/art-700-56/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-56/par-1 A person liable for hunting tax must, in accordance with the Prefectural Ordinance of the prefecture concerned, file a return or make a report on the matters specified by that Ordinance concerning the assessment and collection of hunting tax. machine translation, not official ### 第七百条の五十七（狩猟税に係る虚偽の申告等に関する罪） — Offenses Relating to False Returns, etc. for Hunting Tax caption: machine translation, not official art-700-57 · https://japanlaw.org/en/local-tax-act/art-700-57 · https://japanlaw.org/l/325AC0000000226/art-700-57 **第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、三十万円以下の罰金に処する。 art-700-57/par-1 · https://japanlaw.org/en/local-tax-act/art-700-57/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-1 If a person makes a false return or report on matters to be declared or reported under the preceding Article, the person who committed the violation is punished by a fine of not more than 300,000 yen. machine translation, not official **第二項** 人の代理人又は使用人がその人の狩猟に関して前項の違反行為をした場合には、その行為者を罰するほか、その人に対し、同項の刑を科する。 art-700-57/par-2 · https://japanlaw.org/en/local-tax-act/art-700-57/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-2 Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph. machine translation, not official ### 第七百条の五十八（狩猟税に係る不申告等に関する過料） — Non-Penal Fines for Failure to File Returns, etc. for Hunting Tax caption: machine translation, not official art-700-58 · https://japanlaw.org/en/local-tax-act/art-700-58 · https://japanlaw.org/l/325AC0000000226/art-700-58 **第一項** 道府県は、狩猟税の納税義務者が第七百条の五十六の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報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。 art-700-58/par-1 · https://japanlaw.org/en/local-tax-act/art-700-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-58/par-1 A prefecture may establish a provision in its Prefectural Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for hunting tax who, without due cause, fails to file a return or make a report on the matters that are to be filed or reported pursuant to Article 700-56. machine translation, not official ### 第七百条の五十九（徴税吏員の狩猟税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Hunting Tax caption: machine translation, not official art-700-59 · https://japanlaw.org/en/local-tax-act/art-700-59 · https://japanlaw.org/l/325AC0000000226/art-700-59 **第一項** 道府県の徴税吏員は、狩猟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、納税義務者又は納税義務があると認められる者に質問し、又はその者の書類（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。）若しくは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。 art-700-59/par-1 · https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1 Where necessary for an examination concerning the assessment and collection of hunting tax, a prefectural tax collection official may question a person liable for tax or a person found to have tax liability, or inspect that person's books and documents (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof). machine translation, not official **第二項** 前項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。 art-700-59/par-2 · https://japanlaw.org/en/local-tax-act/art-700-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-2 In the case referred to in the preceding paragraph, that tax collection official must carry a certificate proving his or her status and present it when requested by a person concerned. machine translation, not official **第三項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。 art-700-59/par-3 · https://japanlaw.org/en/local-tax-act/art-700-59/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-3 A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1). machine translation, not official **第四項** 狩猟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、第七百条の六十六第六項の定めるところによる。 art-700-59/par-4 · https://japanlaw.org/en/local-tax-act/art-700-59/par-4 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-4 Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for hunting tax is governed by Article 700-66, paragraph (6). machine translation, not official **第五項** 第一項又は第三項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。 art-700-59/par-5 · https://japanlaw.org/en/local-tax-act/art-700-59/par-5 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-5 The authority of a prefectural tax collection official under paragraph (1) or (3) must not be construed as having been granted for the purpose of criminal investigation. machine translation, not official ### 第七百条の六十（狩猟税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. for Hunting Tax caption: machine translation, not official art-700-60 · https://japanlaw.org/en/local-tax-act/art-700-60 · https://japanlaw.org/l/325AC0000000226/art-700-60 **第一項** 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、三十万円以下の罰金に処する。 art-700-60/par-1 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1 In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen: machine translation, not official **一** 前条の規定による書類又は物件の検査を拒み、妨げ、又は忌避したとき。 art-700-60/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-1 When a person refuses, obstructs or evades the inspection of books and documents or articles under the provisions of the preceding Article; machine translation, not official **二** 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。 art-700-60/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-2 When a person, in response to a demand for the presentation or submission of articles under the provisions of paragraph (1) of the preceding Article, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records; or machine translation, not official **三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。 art-700-60/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-3 When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer. machine translation, not official **第二項** 人の代理人又は使用人がその人の狩猟又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その人に対し、同項の刑を科する。 art-700-60/par-2 · https://japanlaw.org/en/local-tax-act/art-700-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-2 Where the agent or employee of a person has committed the violation set forth in the preceding paragraph in connection with that person's hunting or property, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in that paragraph. machine translation, not official ### 第七百条の六十一（狩猟税の脱税に関する罪） — Offenses Relating to Evasion of Hunting Tax caption: machine translation, not official art-700-61 · https://japanlaw.org/en/local-tax-act/art-700-61 · https://japanlaw.org/l/325AC0000000226/art-700-61 **第一項** 偽りその他不正の行為により狩猟税の全部又は一部を免れたときは、その違反行為をした者は、百万円以下の罰金に処する。 art-700-61/par-1 · https://japanlaw.org/en/local-tax-act/art-700-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-1 Where a person evades the whole or part of hunting tax by deception or other wrongful acts, the person who committed the violation is to be punished by a fine of not more than 1,000,000 yen. machine translation, not official **第二項** 前項に規定するもののほか、第七百条の五十六の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、狩猟税の全部又は一部を免れたときは、その違反行為をした者は、五十万円以下の罰金に処する。 art-700-61/par-2 · https://japanlaw.org/en/local-tax-act/art-700-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-2 In addition to what is provided for in the preceding paragraph, where a person evades the whole or part of hunting tax by failing to file a return or make a report on the matters that are to be filed or reported pursuant to Article 700-56, the person who committed the violation is to be punished by a fine of not more than 500,000 yen. machine translation, not official **第三項** 人の代理人又は使用人がその人の狩猟に関して、前二項の違反行為をした場合には、その行為者を罰するほか、その人に対し、当該各項の刑を科する。 art-700-61/par-3 · https://japanlaw.org/en/local-tax-act/art-700-61/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-3 Where the agent or employee of a person has committed the violation set forth in the preceding two paragraphs in connection with that person's hunting, not only is the offender to be punished, but that person is also to be subject to the penalty prescribed in the respective paragraph. machine translation, not official ### 第七百条の六十二（狩猟税の減免） — Reduction or Exemption of Hunting Tax caption: machine translation, not official art-700-62 · https://japanlaw.org/en/local-tax-act/art-700-62 · https://japanlaw.org/l/325AC0000000226/art-700-62 **第一項** 道府県知事は、天災その他特別の事情がある場合において狩猟税の減免を必要とすると認める者又は貧困により生活のため公私の扶助を受ける者に限り、当該道府県の条例の定めるところにより、狩猟税を減免することができる。 art-700-62/par-1 · https://japanlaw.org/en/local-tax-act/art-700-62/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-62/par-1 A prefectural governor may reduce or exempt hunting tax, in accordance with the Prefectural Ordinance of the prefecture concerned, only for a person who is found to need a reduction or exemption of hunting tax where there are natural disasters or other special circumstances, or a person who receives public or private assistance for living due to poverty. machine translation, not official ### 第七百条の六十三（納期限後に納付する狩猟税の延滞金） — Delinquency Charge on Hunting Tax Paid After the Due Date for Payment caption: machine translation, not official art-700-63 · https://japanlaw.org/en/local-tax-act/art-700-63 · https://japanlaw.org/l/325AC0000000226/art-700-63 **第一項** 狩猟税の納税者は、第七百条の五十三の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下狩猟税について同様とする。）後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。 art-700-63/par-1 · https://japanlaw.org/en/local-tax-act/art-700-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-63/par-1 Where a taxpayer for hunting tax pays the tax after the due date for payment under Article 700-53 (where the due date for payment has been extended, that extended due date for payment; the same applies hereinafter to hunting tax), the taxpayer must pay it with an amount of delinquency charge, equivalent to the amount calculated by multiplying the tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which one month has elapsed from the day following that due date for payment) according to the number of days in the period from the day following that due date for payment to the date of payment, added to it. machine translation, not official **第二項** 道府県知事は、納税者が第七百条の五十三の納期限までに税金を納付しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。 art-700-63/par-2 · https://japanlaw.org/en/local-tax-act/art-700-63/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-63/par-2 Where a prefectural governor finds that there were unavoidable grounds for a taxpayer's failure to pay the tax by the due date for payment under Article 700-53, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph. machine translation, not official ### 第七百条の六十四（狩猟税に係る督促） — Demand for Payment of Hunting Tax caption: machine translation, not official art-700-64 · https://japanlaw.org/en/local-tax-act/art-700-64 · https://japanlaw.org/l/325AC0000000226/art-700-64 **第一項** 納税者が納期限までに狩猟税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合においては、この限りでない。 art-700-64/par-1 · https://japanlaw.org/en/local-tax-act/art-700-64/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-64/par-1 Where a taxpayer has not paid in full the local government levies relating to hunting tax by the due date for payment, a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply where advance collection is carried out. machine translation, not official **第二項** 特別の事情がある道府県においては、当該道府県の条例で前項に規定する期間と異なる期間を定めることができる。 art-700-64/par-2 · https://japanlaw.org/en/local-tax-act/art-700-64/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-64/par-2 A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph. machine translation, not official ### 第七百条の六十五（狩猟税に係る督促手数料） — Demand Fee for Hunting Tax caption: machine translation, not official art-700-65 · https://japanlaw.org/en/local-tax-act/art-700-65 · https://japanlaw.org/l/325AC0000000226/art-700-65 **第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県の条例の定めるところによつて手数料を徴収することができる。 art-700-65/par-1 · https://japanlaw.org/en/local-tax-act/art-700-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-65/par-1 Where a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned. machine translation, not official ### 第七百条の六十六（狩猟税に係る滞納処分） — Delinquent Tax Collection Procedures for Hunting Tax caption: machine translation, not official art-700-66 · https://japanlaw.org/en/local-tax-act/art-700-66 · https://japanlaw.org/l/325AC0000000226/art-700-66 **第一項** 狩猟税に係る滞納者が次の各号のいずれかに該当するときは、道府県の徴税吏員は、当該狩猟税に係る地方団体の徴収金につき、滞納者の財産を差し押さえなければならない。 art-700-66/par-1 · https://japanlaw.org/en/local-tax-act/art-700-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1 When a person delinquent in payment of hunting tax falls under any of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that hunting tax: machine translation, not official **一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る狩猟税に係る地方団体の徴収金を完納しないとき。 art-700-66/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-66/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1/item-1 When a person delinquent in payment has received a demand and has not paid in full the local government levies relating to the hunting tax that are the subject of the demand by the day on which 10 days have elapsed, counted from the day on which the demand letter was issued; or machine translation, not official **二** 滞納者が繰上徴収に係る告知により指定された納期限までに狩猟税に係る地方団体の徴収金を完納しないとき。 art-700-66/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-66/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1/item-2 When a person delinquent in payment has not paid in full the local government levies relating to hunting tax by the due date for payment specified by the notice relating to advance collection. machine translation, not official **第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。 art-700-66/par-2 · https://japanlaw.org/en/local-tax-act/art-700-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-2 When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay". machine translation, not official **第三項** 狩猟税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号のいずれかに該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押さえることができる。 art-700-66/par-3 · https://japanlaw.org/en/local-tax-act/art-700-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-3 Where, during the period after the due date for payment of local government levies relating to hunting tax until the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, facts falling under any of the items of Article 13-2, paragraph (1) have arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately. machine translation, not official **第四項** 滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る狩猟税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る狩猟税に係る地方団体の徴収金につき、交付要求をしなければならない。 art-700-66/par-4 · https://japanlaw.org/en/local-tax-act/art-700-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-4 Where compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution to the enforcement agency (in the case of making a request for share distribution of local government levies relating to hunting tax that are based on a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution), with respect to the delinquent local government levies relating to hunting tax. machine translation, not official **第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。 art-700-66/par-5 · https://japanlaw.org/en/local-tax-act/art-700-66/par-5 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-5 When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure. machine translation, not official **第六項** 前各項に定めるものその他狩猟税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。 art-700-66/par-6 · https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 Delinquent tax collection procedures for local government levies relating to hunting tax, other than what is provided for in the preceding paragraphs, are carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act. machine translation, not official **第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。 art-700-66/par-7 · https://japanlaw.org/en/local-tax-act/art-700-66/par-7 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-7 Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned. machine translation, not official ### 第七百条の六十七（狩猟税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Hunting Tax caption: machine translation, not official art-700-67 · https://japanlaw.org/en/local-tax-act/art-700-67 · https://japanlaw.org/l/325AC0000000226/art-700-67 **第一項** 狩猟税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。 art-700-67/par-1 · https://japanlaw.org/en/local-tax-act/art-700-67/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-1 Where a taxpayer for hunting tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals, damages or disposes of property to the detriment of the prefecture, falsely increases the encumbrances on the property, or alters the current state of the property so as to reduce its value or increase the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both. machine translation, not official **第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。 art-700-67/par-2 · https://japanlaw.org/en/local-tax-act/art-700-67/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-2 The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure. machine translation, not official **第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。 art-700-67/par-3 · https://japanlaw.org/en/local-tax-act/art-700-67/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-3 If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both. machine translation, not official **第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務若しくは狩猟又は財産に関して前二項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。 art-700-67/par-4 · https://japanlaw.org/en/local-tax-act/art-700-67/par-4 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-4 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed the violation set forth in the preceding two paragraphs in connection with the business, hunting or property of that corporation or person, not only is the offender to be punished, but that corporation or person is also to be subject to the fine prescribed in the respective paragraph. machine translation, not official ### 第七百条の六十八（国税徴収法の例による狩猟税に係る滞納処分に関する検査拒否等の罪） — Offenses Relating to Refusal of Inspection, etc. in Delinquent Tax Collection Procedures for Hunting Tax Carried Out in Accordance with the Rules of the National Tax Collection Act caption: machine translation, not official art-700-68 · https://japanlaw.org/en/local-tax-act/art-700-68 · https://japanlaw.org/l/325AC0000000226/art-700-68 **第一項** 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、三十万円以下の罰金に処する。 art-700-68/par-1 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1 In the case falling under any of the following items, the person who committed the violation is punished by a fine of not more than 300,000 yen: machine translation, not official **一** 第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。 art-700-68/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-1 In the case referred to in Article 700-66, paragraph (6), when a person fails to answer, or makes a false statement in response to, questions put by a prefectural tax collection official in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act; machine translation, not official **二** 第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。 art-700-68/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-2 In the case referred to in Article 700-66, paragraph (6), when a person refuses, obstructs or evades the inspection by a prefectural tax collection official, carried out in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles; or machine translation, not official **三** 第七百条の六十六第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の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じず、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。 art-700-68/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-3 In the case referred to in Article 700-66, paragraph (6), when a person, in response to a demand by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records. machine translation, not official **第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務若しくは狩猟又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。 art-700-68/par-2 · https://japanlaw.org/en/local-tax-act/art-700-68/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-2 Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed the violation set forth in the preceding paragraph in connection with the business, hunting or property of that corporation or person, not only is the offender to be punished, but that corporation or person is also to be subject to the penalty prescribed in that paragraph. machine translation, not official ### 第七百条の六十八の二（国税徴収法の例による狩猟税に係る滞納処分に関する虚偽の陳述の罪） — Offenses Relating to False Statements in Delinquent Tax Collection Procedures for Hunting Tax Carried Out in Accordance with the Rules of the National Tax Collection Act caption: machine translation, not official art-700-68-2 · https://japanlaw.org/en/local-tax-act/art-700-68-2 · https://japanlaw.org/l/325AC0000000226/art-700-68-2 **第一項** 第七百条の六十六第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。 art-700-68-2/par-1 · https://japanlaw.org/en/local-tax-act/art-700-68-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-68-2/par-1 In the case referred to in Article 700-66, paragraph (6), a person who makes a false statement on a matter that is to be stated to the prefectural governor in accordance with the rules of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen. machine translation, not official ### 第七百条の六十九（狩猟税の証紙徴収の手続） — Procedures for Collection of Hunting Tax by Stamps caption: machine translation, not official art-700-69 · https://japanlaw.org/en/local-tax-act/art-700-69 · https://japanlaw.org/l/325AC0000000226/art-700-69 **第一項** 道府県は、狩猟税を証紙徴収によつて徴収しようとする場合においては、納税者に当該道府県が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、道府県は、狩猟税を納付する義務が発生することを証する書類に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。 art-700-69/par-1 · https://japanlaw.org/en/local-tax-act/art-700-69/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-69/par-1 Where a prefecture intends to collect hunting tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by the prefecture. In this case, the prefecture may substitute for stamps either having stamps affixed to a document certifying that an obligation to pay hunting tax has arisen, or affixing a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps. machine translation, not official **第二項** 道府県は、納税者が証紙をはつた場合においては、証紙をはつた紙面と証紙の彩紋とにかけて当該道府県の印で判明にこれを消さなければならない。 art-700-69/par-2 · https://japanlaw.org/en/local-tax-act/art-700-69/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-69/par-2 Where a taxpayer has affixed stamps, a prefecture must clearly cancel them with the seal of that prefecture across the paper on which the stamps are affixed and the pattern of the stamps. machine translation, not official **第三項** 第一項の証紙の取扱いに関しては、当該道府県の条例で定めなければならない。 art-700-69/par-3 · https://japanlaw.org/en/local-tax-act/art-700-69/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-69/par-3 The handling of the stamps referred to in paragraph (1) must be provided for by the Prefectural Ordinance of the prefecture concerned. machine translation, not official --- ## Cites - art-700-52/par-1/item-1: 次号 → 地方税法 第七百条の五十二第一項第二号 (Article 700-52, paragraph (1), item (ii)), art-700-52/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-2 - art-700-52/par-1/item-2: 第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - art-700-52/par-1/item-2: 同項第九号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9 - art-700-52/par-1/item-3: 次号 → 地方税法 第七百条の五十二第一項第四号 (Article 700-52, paragraph (1), item (iv)), art-700-52/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1/item-4 - art-700-52/par-1/item-4: 第二十三条第一項第七号 → 地方税法 第二十三条第一項第七号 (Article 23, paragraph (1), item (vii)), art-23/par-1/item-7 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-7 - art-700-52/par-1/item-4: 同項第九号 → 地方税法 第二十三条第一項第九号 (Article 23, paragraph (1), item (ix)), art-23/par-1/item-9 — https://japanlaw.org/en/local-tax-act/art-23/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-9 - art-700-52/par-2: 前項 → 地方税法 第七百条の五十二第一項 (Article 700-52, paragraph (1)), art-700-52/par-1 — https://japanlaw.org/en/local-tax-act/art-700-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-1 - art-700-52/par-2/item-1: 鳥獣の保護及び管理並びに狩猟の適正化に関する法律（平成十四年法律第八十八号）第六十八条第二項第四号 → e-Gov law 414AC0000000088, 第六十八条第二項第四号 (Article 68, paragraph (2), item (iv)), art-68/par-2/item-4 — not held in this collection - art-700-52/par-2/item-1: 次号 → 地方税法 第七百条の五十二第二項第二号 (Article 700-52, paragraph (2), item (ii)), art-700-52/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-2 - art-700-52/par-2/item-2: 前号 → 地方税法 第七百条の五十二第二項第一号 (Article 700-52, paragraph (2), item (i)), art-700-52/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-700-52/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-52/par-2/item-1 - art-700-56/par-1: 同条 → 地方税法 第七百条の五十六 (Article 700-56), art-700-56 — https://japanlaw.org/en/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 - art-700-57/par-1: 前条 → 地方税法 第七百条の五十六 (Article 700-56), art-700-56 — https://japanlaw.org/en/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 - art-700-57/par-2: 前項 → 地方税法 第七百条の五十七第一項 (Article 700-57, paragraph (1)), art-700-57/par-1 — https://japanlaw.org/en/local-tax-act/art-700-57/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-57/par-1 - art-700-58/par-1: 第七百条の五十六 → 地方税法 第七百条の五十六 (Article 700-56), art-700-56 — https://japanlaw.org/en/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 - art-700-59/par-1: 次条第一項第一号 → 地方税法 第七百条の六十第一項第一号 (Article 700-60, paragraph (1), item (i)), art-700-60/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-1 - art-700-59/par-1: 第二号 → 地方税法 第七百条の六十第一項第二号 (Article 700-60, paragraph (1), item (ii)), art-700-60/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-700-60/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1/item-2 - art-700-59/par-2: 前項 → 地方税法 第七百条の五十九第一項 (Article 700-59, paragraph (1)), art-700-59/par-1 — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1 - art-700-59/par-3: 第一項 → 地方税法 第七百条の五十九第一項 (Article 700-59, paragraph (1)), art-700-59/par-1 — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1 - art-700-59/par-4: 第一項 → 地方税法 第七百条の五十九第一項 (Article 700-59, paragraph (1)), art-700-59/par-1 — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1 - art-700-59/par-4: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-59/par-5: 第一項 → 地方税法 第七百条の五十九第一項 (Article 700-59, paragraph (1)), art-700-59/par-1 — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1 - art-700-59/par-5: 第三項 → 地方税法 第七百条の五十九第三項 (Article 700-59, paragraph (3)), art-700-59/par-3 — https://japanlaw.org/en/local-tax-act/art-700-59/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-3 - art-700-60/par-1/item-1: 前条 → 地方税法 第七百条の五十九 (Article 700-59), art-700-59 — https://japanlaw.org/en/local-tax-act/art-700-59 · https://japanlaw.org/l/325AC0000000226/art-700-59 - art-700-60/par-1/item-2: 前条第一項 → 地方税法 第七百条の五十九第一項 (Article 700-59, paragraph (1)), art-700-59/par-1 — https://japanlaw.org/en/local-tax-act/art-700-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-59/par-1 - art-700-60/par-1/item-3: 前条 → 地方税法 第七百条の五十九 (Article 700-59), art-700-59 — https://japanlaw.org/en/local-tax-act/art-700-59 · https://japanlaw.org/l/325AC0000000226/art-700-59 - art-700-60/par-2: 前項 → 地方税法 第七百条の六十第一項 (Article 700-60, paragraph (1)), art-700-60/par-1 — https://japanlaw.org/en/local-tax-act/art-700-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-60/par-1 - art-700-61/par-2: 前項 → 地方税法 第七百条の六十一第一項 (Article 700-61, paragraph (1)), art-700-61/par-1 — https://japanlaw.org/en/local-tax-act/art-700-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-1 - art-700-61/par-2: 第七百条の五十六 → 地方税法 第七百条の五十六 (Article 700-56), art-700-56 — https://japanlaw.org/en/local-tax-act/art-700-56 · https://japanlaw.org/l/325AC0000000226/art-700-56 - art-700-61/par-3: 前二項 → 地方税法 第七百条の六十一第一項 (Article 700-61, paragraph (1)), art-700-61/par-1 — https://japanlaw.org/en/local-tax-act/art-700-61/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-1 - art-700-61/par-3: 前二項 → 地方税法 第七百条の六十一第二項 (Article 700-61, paragraph (2)), art-700-61/par-2 — https://japanlaw.org/en/local-tax-act/art-700-61/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-61/par-2 - art-700-63/par-1: 第七百条の五十三 → 地方税法 第七百条の五十三 (Article 700-53), art-700-53 — https://japanlaw.org/en/local-tax-act/art-700-53 · https://japanlaw.org/l/325AC0000000226/art-700-53 - art-700-63/par-2: 第七百条の五十三 → 地方税法 第七百条の五十三 (Article 700-53), art-700-53 — https://japanlaw.org/en/local-tax-act/art-700-53 · https://japanlaw.org/l/325AC0000000226/art-700-53 - art-700-63/par-2: 前項 → 地方税法 第七百条の六十三第一項 (Article 700-63, paragraph (1)), art-700-63/par-1 — https://japanlaw.org/en/local-tax-act/art-700-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-63/par-1 - art-700-64/par-2: 前項 → 地方税法 第七百条の六十四第一項 (Article 700-64, paragraph (1)), art-700-64/par-1 — https://japanlaw.org/en/local-tax-act/art-700-64/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-64/par-1 - art-700-66/par-2: 前項 → 地方税法 第七百条の六十六第一項 (Article 700-66, paragraph (1)), art-700-66/par-1 — https://japanlaw.org/en/local-tax-act/art-700-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1 - art-700-66/par-2: 同項第一号 → 地方税法 第七百条の六十六第一項第一号 (Article 700-66, paragraph (1), item (i)), art-700-66/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-700-66/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1/item-1 - art-700-66/par-3: 第一項第一号 → 地方税法 第七百条の六十六第一項第一号 (Article 700-66, paragraph (1), item (i)), art-700-66/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-700-66/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1/item-1 - art-700-66/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1 - art-700-66/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1 - art-700-66/par-5: 第一項から第三項まで → 地方税法 第七百条の六十六第一項 (Article 700-66, paragraph (1)), art-700-66/par-1 — https://japanlaw.org/en/local-tax-act/art-700-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1 - art-700-66/par-5: 第一項から第三項まで → 地方税法 第七百条の六十六第二項 (Article 700-66, paragraph (2)), art-700-66/par-2 — https://japanlaw.org/en/local-tax-act/art-700-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-2 - art-700-66/par-5: 第一項から第三項まで → 地方税法 第七百条の六十六第三項 (Article 700-66, paragraph (3)), art-700-66/par-3 — https://japanlaw.org/en/local-tax-act/art-700-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-3 - art-700-66/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection - art-700-66/par-6: 前各項 → 地方税法 第七百条の六十六第一項 (Article 700-66, paragraph (1)), art-700-66/par-1 — https://japanlaw.org/en/local-tax-act/art-700-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1 - art-700-66/par-6: 前各項 → 地方税法 第七百条の六十六第二項 (Article 700-66, paragraph (2)), art-700-66/par-2 — https://japanlaw.org/en/local-tax-act/art-700-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-2 - art-700-66/par-6: 前各項 → 地方税法 第七百条の六十六第三項 (Article 700-66, paragraph (3)), art-700-66/par-3 — https://japanlaw.org/en/local-tax-act/art-700-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-3 - art-700-66/par-6: 前各項 → 地方税法 第七百条の六十六第四項 (Article 700-66, paragraph (4)), art-700-66/par-4 — https://japanlaw.org/en/local-tax-act/art-700-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-4 - art-700-66/par-6: 前各項 → 地方税法 第七百条の六十六第五項 (Article 700-66, paragraph (5)), art-700-66/par-5 — https://japanlaw.org/en/local-tax-act/art-700-66/par-5 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-5 - art-700-66/par-7: 前各項 → 地方税法 第七百条の六十六第一項 (Article 700-66, paragraph (1)), art-700-66/par-1 — https://japanlaw.org/en/local-tax-act/art-700-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-1 - art-700-66/par-7: 前各項 → 地方税法 第七百条の六十六第二項 (Article 700-66, paragraph (2)), art-700-66/par-2 — https://japanlaw.org/en/local-tax-act/art-700-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-2 - art-700-66/par-7: 前各項 → 地方税法 第七百条の六十六第三項 (Article 700-66, paragraph (3)), art-700-66/par-3 — https://japanlaw.org/en/local-tax-act/art-700-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-3 - art-700-66/par-7: 前各項 → 地方税法 第七百条の六十六第四項 (Article 700-66, paragraph (4)), art-700-66/par-4 — https://japanlaw.org/en/local-tax-act/art-700-66/par-4 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-4 - art-700-66/par-7: 前各項 → 地方税法 第七百条の六十六第五項 (Article 700-66, paragraph (5)), art-700-66/par-5 — https://japanlaw.org/en/local-tax-act/art-700-66/par-5 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-5 - art-700-66/par-7: 前各項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-67/par-2: 前項 → 地方税法 第七百条の六十七第一項 (Article 700-67, paragraph (1)), art-700-67/par-1 — https://japanlaw.org/en/local-tax-act/art-700-67/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-1 - art-700-67/par-3: 前二項 → 地方税法 第七百条の六十七第一項 (Article 700-67, paragraph (1)), art-700-67/par-1 — https://japanlaw.org/en/local-tax-act/art-700-67/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-1 - art-700-67/par-3: 前二項 → 地方税法 第七百条の六十七第二項 (Article 700-67, paragraph (2)), art-700-67/par-2 — https://japanlaw.org/en/local-tax-act/art-700-67/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-2 - art-700-67/par-4: 前二項 → 地方税法 第七百条の六十七第二項 (Article 700-67, paragraph (2)), art-700-67/par-2 — https://japanlaw.org/en/local-tax-act/art-700-67/par-2 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-2 - art-700-67/par-4: 前二項 → 地方税法 第七百条の六十七第三項 (Article 700-67, paragraph (3)), art-700-67/par-3 — https://japanlaw.org/en/local-tax-act/art-700-67/par-3 · https://japanlaw.org/l/325AC0000000226/art-700-67/par-3 - art-700-68/par-1/item-1: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-700-68/par-1/item-2: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-700-68/par-1/item-2: 次号 → 地方税法 第七百条の六十八第一項第三号 (Article 700-68, paragraph (1), item (iii)), art-700-68/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-700-68/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1/item-3 - art-700-68/par-1/item-3: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection - art-700-68/par-2: 前項 → 地方税法 第七百条の六十八第一項 (Article 700-68, paragraph (1)), art-700-68/par-1 — https://japanlaw.org/en/local-tax-act/art-700-68/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-68/par-1 - art-700-68-2/par-1: 第七百条の六十六第六項 → 地方税法 第七百条の六十六第六項 (Article 700-66, paragraph (6)), art-700-66/par-6 — https://japanlaw.org/en/local-tax-act/art-700-66/par-6 · https://japanlaw.org/l/325AC0000000226/art-700-66/par-6 - art-700-68-2/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection - art-700-68-2/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection - art-700-69/par-3: 第一項 → 地方税法 第七百条の六十九第一項 (Article 700-69, paragraph (1)), art-700-69/par-1 — https://japanlaw.org/en/local-tax-act/art-700-69/par-1 · https://japanlaw.org/l/325AC0000000226/art-700-69/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-20261027T202151-031, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-176, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-156, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-157, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-158, 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