# 地方税法 / Local Tax Act — 第十四節 (Chapter 1, Section 14)
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- 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: 第十四節 (Chapter 1, Section 14) — address `ch-1/sec-14`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_506AC0000000004)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#ch-1/sec-14
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-14
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第十四節 雑則 — Section 14 Miscellaneous Provisions
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ch-1/sec-14 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#ch-1/sec-14
### 第二十条（書類の送達） — Service of Documents
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art-20 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20
**第一項** 地方団体の徴収金の賦課徴収又は還付に関する書類は、郵便若しくは信書便による送達又は交付送達により、その送達を受けるべき者の住所、居所、事務所又は事業所に送達する。ただし、納税管理人があるときは、地方団体の徴収金の賦課徴収（滞納処分を除く。）又は還付に関する書類については、その住所、居所、事務所又は事業所に送達する。
art-20/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-1
Documents relating to the assessment and collection or refund of local government levies are served, by postal service or correspondence delivery or by service by delivery, at the address, residence, office or place of business of the person to be served. However, where there is a tax agent, documents relating to the assessment and collection (excluding delinquent tax collection procedures) or refund of local government levies are served at the address, residence, office or place of business of the tax agent.
machine translation, not official
**第二項** 交付送達は、地方団体の職員が、前項の規定により送達すべき場所において、その送達を受けるべき者に書類を交付して行う。ただし、その者に異議がないときは、その他の場所において交付することができる。
art-20/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-2
Service by delivery is carried out by an employee of a local government delivering the document to the person to be served at the place where service is to be made under the preceding paragraph. However, where that person has no objection, the document may be delivered at another place.
machine translation, not official
**第三項** 次の各号に掲げる場合には、交付送達は、前項の規定による交付に代え、当該各号に掲げる行為により行うことができる。
art-20/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-3
In the cases set forth in the following items, service by delivery may be carried out by the acts set forth in those items in lieu of delivery under the preceding paragraph:
machine translation, not official
**一** 送達すべき場所において書類の送達を受けるべき者に出会わない場合 その使用人その他の従業者又は同居の者で書類の受領について相当のわきまえのあるものに書類を交付すること。
art-20/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-3/item-1
if the person to be served with the document is not met at the place where it is to be served: delivering the document to an employee or other worker of that person, or a person living with that person, who has reasonable discretion with regard to receiving documents;
machine translation, not official
**二** 書類の送達を受けるべき者その他前号に規定する者が送達すべき場所にいない場合又はこれらの者が正当な理由がなく書類の受取を拒んだ場合 送達すべき場所に書類を差し置くこと。
art-20/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-3/item-2
if the person to be served with the document, or another person prescribed in the preceding item, is not at the place where service is to be made, or if those persons refuse to accept the document without justifiable grounds: leaving the document at the place where service is to be made.
machine translation, not official
**第四項** 通常の取扱いによる郵便又は信書便により第一項に規定する書類を発送した場合には、この法律に特別の定めがある場合を除き、その郵便物又は民間事業者による信書の送達に関する法律第二条第三項に規定する信書便物（第二十条の五の三及び第二十二条の五において「信書便物」という。）は、通常到達すべきであつた時に送達があつたものと推定する。
art-20/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-4
Where a document prescribed in paragraph (1) has been dispatched by ordinary postal service or correspondence delivery, except where this Act makes special provision, the postal item, or the item of correspondence delivery prescribed in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators (hereinafter in Article 20-5-3 and Article 22-5 referred to as an "item of correspondence delivery"), is presumed to have been served at the time it would ordinarily have arrived.
machine translation, not official
**第五項** 地方団体の長は、前項に規定する場合には、その書類の名称、その送達を受けるべき者の氏名、宛先及び発送の年月日を確認するに足りる記録を作成しておかなければならない。
art-20/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-5
In the case prescribed in the preceding paragraph, the head of a local government must prepare a record sufficient to confirm the name of the document, the name and destination of the person to be served, and the date of dispatch.
machine translation, not official
### 第二十条の二（公示送達） — Service by Publication
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art-20-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2
**第一項** 地方団体の長は、前条の規定により送達すべき書類について、その送達を受けるべき者の住所、居所、事務所及び事業所が明らかでない場合又は外国においてすべき送達につき困難な事情があると認められる場合には、その送達に代えて公示送達をすることができる。
art-20-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2/par-1
Where, with regard to a document to be served under the preceding Article, the address, residence, office and place of business of the person to be served are unknown, or where it is found that there are difficult circumstances regarding service to be made in a foreign country, the head of a local government may effect service by publication in lieu of that service.
machine translation, not official
**第二項** 公示送達は、送達すべき書類を特定するために必要な情報、その送達を受けるべき者の氏名及び地方団体の長がその書類を保管し、いつでも送達を受けるべき者に交付する旨（以下この項において「公示事項」という。）を総務省令で定める方法により不特定多数の者が閲覧することができる状態に置く措置をとるとともに、公示事項が記載された書面を地方団体の掲示場に掲示し、又は公示事項を地方団体の事務所に設置した電子計算機の映像面に表示したものの閲覧をすることができる状態に置く措置をとることによつてする。
art-20-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2/par-2
Service by publication is effected by taking measures to put the information necessary to identify the document to be served, the name of the person to be served, and the statement that the head of the local government keeps the document and will deliver it to the person to be served at any time (hereinafter in this paragraph referred to as the "particulars of the public notice") in a state in which they can be viewed by an unspecified large number of persons, by a method specified by Order of the Ministry of Internal Affairs and Communications, and by posting a document stating the particulars of the public notice on the bulletin board of the local government, or taking measures to put the particulars of the public notice, displayed on the screen of a computer installed at an office of the local government, in a state in which they can be viewed.
machine translation, not official
**第三項** 前項の場合において、同項の規定による措置を開始した日から起算して七日を経過したときは、書類の送達があつたものとみなす。
art-20-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2/par-3
In the case referred to in the preceding paragraph, the document is deemed to have been served when seven days have elapsed counting from the day on which the measures under that paragraph were commenced.
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### 第二十条の三（市町村が行う道府県税の賦課徴収） — Assessment and Collection of Prefectural Taxes by Municipalities
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art-20-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3
**第一項** 道府県は、道府県税（個人の道府県民税を除く。以下本条において同じ。）の賦課徴収に関する事務を市町村に処理させてはならない。ただし、次の各号のいずれかに該当する場合においては、市町村が処理することとすることができる。
art-20-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-1
A prefecture must not have a municipality handle the affairs relating to the assessment and collection of prefectural taxes (excluding individual prefectural inhabitant tax; the same applies hereinafter in this Article). However, in the case where any of the following items applies, it may provide that the municipality is to handle them:
machine translation, not official
**一** 道府県税の納税義務者又は特別徴収義務者の住所、居所、家屋敷、事務所、事業所又は財産が当該道府県の徴税吏員による賦課徴収を著しく困難とする地域に在ること。
art-20-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-1/item-1
when the address, residence, residential premises, office, place of business or property of the person liable for a prefectural tax or the special collection agent of a prefectural tax is located in an area where assessment and collection by the prefectural tax collection officials of that prefecture is exceedingly difficult;
machine translation, not official
**二** 市町村が道府県税の賦課徴収に関する事務の一部を処理することに同意したこと。
art-20-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-1/item-2
when a municipality has agreed to handle part of the affairs relating to the assessment and collection of prefectural taxes.
machine translation, not official
**第二項** 道府県は、前項ただし書の規定によつて道府県税の賦課徴収に関する事務の一部を市町村が処理することとした場合においては、当該市町村においてその事務を行うために要する費用を補償しなければならない。
art-20-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-2
Where, pursuant to the proviso to the preceding paragraph, a prefecture has provided that a municipality is to handle part of the affairs relating to the assessment and collection of prefectural taxes, the prefecture must compensate for the expenses required for the municipality to perform those affairs.
machine translation, not official
**第三項** 前項の補償は、市町村の請求があつた日から、遅くとも、三十日以内にしなければならない。
art-20-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-3
The compensation under the preceding paragraph must be made within 30 days at the latest from the day on which the municipality made a request.
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### 第二十条の四（他の地方団体への徴収の嘱託） — Entrustment of Collection to Another Local Government
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art-20-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4
**第一項** 地方団体の徴収金を納付し、又は納入すべき者が当該地方団体外に住所、居所、家屋敷、事務所若しくは事業所を有し、又はその者の財産が当該地方団体外に在る場合においては、当該地方団体は、その者の住所、居所、家屋敷、事務所若しくは事業所又はその者の財産の所在地の地方団体にその徴収を嘱託することができる。
art-20-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4/par-1
Where a person who is to pay or remit local government levies has an address, residence, residential premises, office or place of business outside that local government, or the person's property is located outside it, that local government may entrust the collection to the local government in whose area the person's address, residence, residential premises, office or place of business, or the person's property, is located.
machine translation, not official
**第二項** 前項の場合における徴収は、嘱託を受けた地方団体における徴収の例による。
art-20-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4/par-2
Collection in the case referred to in the preceding paragraph is carried out in the same manner as collection by the local government that has received the entrustment.
machine translation, not official
**第三項** 第一項の規定によつて徴収を嘱託した場合においては、嘱託に係る事務及び送金に要する費用は、嘱託を受けた地方団体の負担とし、嘱託に係る事務に伴う督促手数料及び滞納処分費は、嘱託を受けた地方団体の収入とする。
art-20-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4/par-3
Where collection has been entrusted under paragraph (1), the expenses required for the affairs relating to the entrustment and for remittance of money are borne by the local government that received the entrustment, and the demand fees and expenses for the delinquent tax collection procedure accompanying the affairs relating to the entrustment constitute revenue of the local government that received the entrustment.
machine translation, not official
### 第二十条の四の二（課税標準額、税額等の端数計算） — Calculation of Fractions of the Tax Base, Tax Amounts, etc.
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art-20-4-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2
**第一項** 地方税の課税標準額を計算する場合において、その額に千円未満の端数があるとき、又はその全額が千円未満であるときは、その端数金額又はその全額を切り捨てる。ただし、政令で定める地方税については、この限りでない。
art-20-4-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-1
When calculating the amount of the tax base of a local tax, if that amount includes a fractional amount of less than 1,000 yen, or if the whole amount is less than 1,000 yen, the fractional amount or the whole amount is to be discarded. However, this does not apply to a local tax specified by Cabinet Order.
machine translation, not official
**第二項** 延滞金又は加算金の額を計算する場合において、その計算の基礎となる税額に千円未満の端数があるとき、又はその税額の全額が二千円未満であるときは、その端数金額又はその全額を切り捨てる。
art-20-4-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-2
When calculating the amount of a delinquency charge or additional charge, if the tax amount forming the basis of the calculation includes a fractional amount of less than 1,000 yen, or if the whole of that tax amount is less than 2,000 yen, the fractional amount or the whole amount is to be discarded.
machine translation, not official
**第三項** 地方税の確定金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。ただし、政令で定める地方税の確定金額については、その額に一円未満の端数があるとき、又はその全額が一円未満であるときは、その端数金額又はその全額を切り捨てる。
art-20-4-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-3
If the finalized amount of a local tax includes a fractional amount of less than 100 yen, or if the whole amount is less than 100 yen, the fractional amount or the whole amount is to be discarded. However, with regard to the finalized amount of a local tax specified by Cabinet Order, if that amount includes a fractional amount of less than one yen, or if the whole amount is less than one yen, the fractional amount or the whole amount is to be discarded.
machine translation, not official
**第四項** 滞納処分費の確定金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。
art-20-4-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-4
If the finalized amount of the expenses for the delinquent tax collection procedure includes a fractional amount of less than 100 yen, or if the whole amount is less than 100 yen, the fractional amount or the whole amount is to be discarded.
machine translation, not official
**第五項** 延滞金又は加算金の確定金額に百円未満の端数があるとき、又はその全額が千円未満であるときは、その端数金額又はその全額を切り捨てる。
art-20-4-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-5
Where a finalized amount of a delinquency charge or additional charge includes a fractional amount of less than 100 yen, or where the whole of it is less than 1,000 yen, that fractional amount or the whole amount is to be discarded.
machine translation, not official
**第六項** 地方税の確定金額を、二以上の納期限を定め、一定の金額に分割して納付し、又は納入することとされている場合において、その納期限ごとの分割金額に千円未満の端数があるとき、又はその分割金額の全額が千円未満であるときは、その端数金額又はその全額は、すべて最初の納期限に係る分割金額に合算するものとする。ただし、地方団体が当該地方団体の条例でこれと異なる定めをしたときは、この限りでない。
art-20-4-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-6
Where a finalized amount of a local tax is to be paid or remitted in installments of fixed amounts with two or more due dates for payment set, if the installment amount for each due date for payment includes a fractional amount of less than 1,000 yen, or if the whole of the installment amount is less than 1,000 yen, that fractional amount or the whole amount is to be added in its entirety to the installment amount for the first due date for payment; provided, however, that this does not apply where a local government has provided otherwise by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第七項** 第二項及び第五項の規定は、還付加算金について準用する。この場合において、第二項中「税額」とあるのは、「過誤納金又はこの法律の規定による還付金の額」と読み替えるものとする。
art-20-4-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-7
The provisions of paragraphs (2) and (5) apply mutatis mutandis to interest on refund. In this case, the phrase "tax amount" in paragraph (2) is deemed to be replaced with "amount of the overpayment or payment by mistake or the refund under the provisions of this Act".
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**第八項** 第二項、第三項（地方税の確定金額の全額が百円未満であるときにおいて、その全額を切り捨てる部分に限る。）及び前三項の規定の適用については、個人の市町村民税、第四十一条第一項の規定によりこれと併せて徴収する個人の道府県民税及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて賦課徴収を行う森林環境税又は固定資産税及び第七百二条の八第一項の規定によりこれと併せて徴収する都市計画税については、それぞれ一の地方税とみなす。この場合において、特別徴収の方法によつて徴収する個人の市町村民税、個人の道府県民税及び森林環境税に対する第六項の規定の適用については、同項中「千円」とあるのは、「百円」とする。
art-20-4-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-8
For the purpose of applying the provisions of paragraph (2), paragraph (3) (limited to the part providing that, where the whole of the finalized amount of a local tax is less than 100 yen, the whole is to be discarded) and the preceding three paragraphs, individual municipal inhabitant tax, individual prefectural inhabitant tax collected together with it pursuant to Article 41, paragraph (1), and forest environment tax assessed and collected together with these pursuant to Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, or fixed assets tax and city planning tax collected together with it pursuant to Article 702-8, paragraph (1), are each deemed to be one local tax. In this case, for the application of paragraph (6) to individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax collected by special collection, the phrase "1,000 yen" in that paragraph is deemed to be replaced with "100 yen".
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**第九項** 特別徴収の方法によつて徴収する国民健康保険税については、第六項中「千円」とあるのは、「百円」とする。
art-20-4-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-9
For national health insurance tax collected by special collection, the phrase "1,000 yen" in paragraph (6) is deemed to be replaced with "100 yen".
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### 第二十条の五（期間の計算及び期限の特例） — Computation of Periods and Special Provisions on Time Limits
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art-20-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-5
**第一項** この法律又はこれに基づく条例に定める期間の計算については、民法第百三十九条から第百四十一条まで及び第百四十三条に定めるところによる。
art-20-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-5/par-1
The computation of periods prescribed in this Act or in a Prefectural or Municipal Ordinance based on it is governed by Articles 139 through 141 and Article 143 of the Civil Code.
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**第二項** この法律又はこれに基づく条例の規定により定められている期限（政令で定める期限を除く。）が民法第百四十二条に規定する休日その他政令で定める日に該当するときは、この法律又は当該条例の規定にかかわらず、これらの日の翌日をその期限とみなす。
art-20-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-5/par-2
Where a time limit determined by the provisions of this Act or a Prefectural or Municipal Ordinance based on it (excluding a time limit specified by Cabinet Order) falls on a holiday prescribed in Article 142 of the Civil Code or on any other day specified by Cabinet Order, the day following that day is deemed to be the time limit, notwithstanding the provisions of this Act or the Prefectural or Municipal Ordinance concerned.
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### 第二十条の五の二（災害等による期限の延長） — Extension of Time Limits due to Disasters and Similar Causes
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art-20-5-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2
**第一項** 地方団体の長は、災害その他やむを得ない理由により、この法律又はこれに基づく条例に定める申告、申請、請求その他書類の提出（審査請求に関するものを除く。）又は納付若しくは納入に関する期限までに、これらの行為をすることができないと認めるときは、次項の規定の適用がある場合を除き、当該地方団体の条例の定めるところにより、当該期限を延長することができる。
art-20-5-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
Where the head of a local government finds that, owing to a disaster or other unavoidable reason, it is not possible to make a filing, application, request or other submission of documents (excluding those relating to a request for review), or to make a payment or remittance, by the time limit prescribed in this Act or a Prefectural or Municipal Ordinance based on it, the head may, except where the following paragraph applies, extend that time limit as provided by the Prefectural or Municipal Ordinance of that local government.
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**第二項** 総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。以下この項において同じ。）又は特定徴収金手続用電子情報処理組織（第七百九十条の二に規定する特定徴収金手続用電子情報処理組織をいう。以下この項において同じ。）の故障その他やむを得ない理由により、前項に規定する期限までに同項に規定する行為をすべき者であつて、当該期限までに当該行為のうち、地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構（次項において「機構」という。）を経由して行う同号イに掲げる通知又は特定徴収金手続用電子情報処理組織を使用して行う特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。）の納付若しくは納入の全部又は一部を行うことができないと認める者が多数に上ると認めるとき（当該通知が第五十三条第六十五項、第七十二条の三十二第一項、第七十二条の八十九の二第一項又は第三百二十一条の八第六十二項の申告である場合には、それぞれ第五十三条第七十九項、第七十二条の三十二の二第十一項、第七十二条の八十九の三第十一項又は第三百二十一条の八第七十六項の規定による指定を行うことにより、これらの申告を円滑に行うことができると認めるときを除く。）は、対象となる行為、対象者の範囲及び期日を指定して当該期限を延長することができる。この場合において、延長後の期限は、当該理由がなくなつた日から二月を超えてはならない。
art-20-5-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
Where a report has been made under Article 790-2, and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this paragraph) or the electronic data processing system for specified collection money procedures (meaning the electronic data processing system for specified collection money procedures prescribed in Article 790-2; the same applies hereinafter in this paragraph) or for another unavoidable reason, a large number of persons who are to perform the acts prescribed in the preceding paragraph by the time limit prescribed in that paragraph are unable to perform, by that time limit, the whole or part of, among those acts, the notification set forth in Article 762, item (i), (a) that is made using the electronic data processing system for local tax procedures and via the Local Tax Joint Organization (hereinafter in the following paragraph referred to as the "Organization"), or the payment or remittance of specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2)) made using the electronic data processing system for specified collection money procedures (excluding the case where, if that notification is a filing under Article 53, paragraph (65), Article 72-32, paragraph (1), Article 72-89-2, paragraph (1) or Article 321-8, paragraph (62), the Minister finds that those filings can be made smoothly by making a designation under Article 53, paragraph (79), Article 72-32-2, paragraph (11), Article 72-89-3, paragraph (11) or Article 321-8, paragraph (76), respectively), the Minister may extend that time limit by designating the acts concerned, the scope of persons concerned and the date. In this case, the extended time limit must not exceed two months from the day on which that reason ceased to exist.
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**第三項** 総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、地方団体の長及び機構に通知しなければならない。
art-20-5-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-3
When the Minister for Internal Affairs and Communications has made a designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the heads of local governments and the Organization.
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### 第二十条の五の三（郵送等に係る書類の提出時期の特例） — Special Provisions on the Time of Submission of Documents Sent by Mail, etc.
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art-20-5-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-3
**第一項** この法律又はこれに基づく条例の規定により一定の期限までになすべきものとされている申告、徴収の猶予若しくは申請による換価の猶予の申請又は更正の請求に関する書類その他総務省令で定める書類が郵便又は信書便により提出されたときは、その郵便物又は信書便物の通信日付印により表示された日（その表示がないとき、又はその表示が明らかでないときは、その郵便物又は信書便物について通常要する送付日数を基準としたときにその日に相当するものと認められる日）にその提出がされたものとみなす。
art-20-5-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-3/par-1
Where a document relating to a filing, an application for deferral of collection or suspension of realization upon application, or a request for reassessment, that is to be made by a certain time limit under the provisions of this Act or a Prefectural or Municipal Ordinance based on it, or any other document specified by Order of the Ministry of Internal Affairs and Communications, is submitted by mail or correspondence delivery, it is deemed to have been submitted on the day indicated by the date stamp of the postal item or item of correspondence delivery (where there is no such indication or the indication is unclear, the day found to correspond to that day on the basis of the number of days normally required for sending that postal item or item of correspondence delivery).
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### 第二十条の五の四（口座振替に係る納期限の特例） — Special Provisions on Due Dates for Payment by Account Transfer
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art-20-5-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-4
**第一項** 申告納付又は申告納入に係る地方税の申告書が当該申告書の提出期限までに提出され、当該申告書の提出により納付し又は納入すべき額の確定した地方団体の徴収金で当該提出期限と同時に納期限の到来するものが、口座振替の方法により政令で定める日までに納付され又は納入された場合には、その納付又は納入の日が納期限後である場合においても、その納付又は納入は納期限においてされたものとみなして、延滞金に関する規定を適用する。
art-20-5-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-4/par-1
Where local government levies for which the amount to be paid or remitted has been finalized by the filing of a local tax return relating to filing and payment or filing and payment-in, which was filed by the deadline for filing that return, and whose due date for payment arrives at the same time as that deadline for filing, have been paid or remitted by account transfer by the day specified by Cabinet Order, the provisions on delinquency charges apply by deeming the payment or remittance to have been made on the due date for payment, even where the day of payment or remittance is after the due date for payment.
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### 第二十条の六（第三者の納付又は納入及びその代位） — Payment or Remittance by Third Parties and Subrogation Thereto
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art-20-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-6
**第一項** 地方団体の徴収金は、その納税者又は特別徴収義務者のために第三者が納付し、又は納入することができる。
art-20-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-6/par-1
Local government levies may be paid or remitted by a third party on behalf of the taxpayer or special collection agent.
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**第二項** 地方団体の徴収金の納付若しくは納入について正当な利益を有する第三者又は納税者若しくは特別徴収義務者の同意を得た第三者が納税者又は特別徴収義務者に代つてこれを納付し、又は納入した場合において、その地方団体の徴収金を担保するため抵当権が設定されていたときは、これらの者は、その納付又は納入により、その抵当権につき地方団体に代位することができる。ただし、その抵当権が根抵当である場合において、その担保すべき元本の確定前に納付又は納入があつたときは、この限りでない。
art-20-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-6/par-2
Where a third party having a legitimate interest in the payment or remittance of local government levies, or a third party who has obtained the consent of the taxpayer or special collection agent, pays or remits them in place of the taxpayer or special collection agent, and a mortgage has been established to secure those local government levies, those persons may, by that payment or remittance, subrogate to the local government with respect to that mortgage; provided, however, that this does not apply where the mortgage is a revolving mortgage and the payment or remittance was made before the principal it secures was finalized.
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**第三項** 前項の場合において、第三者が納税者又は特別徴収義務者の地方団体の徴収金の一部を納付し、又は納入したときは、その残余の地方団体の徴収金は、同項の規定により代位した第三者の債権に先だつて徴収する。
art-20-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-6/par-3
In the case of the preceding paragraph, where a third party has paid or remitted a part of the local government levies of the taxpayer or special collection agent, the remaining local government levies are to be collected in priority to the claim of the third party who subrogated under that paragraph.
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### 第二十条の七（債権者の代位及び詐害行為の取消し） — Subrogation by Creditors and Rescission of Fraudulent Acts
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art-20-7 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-7
**第一項** 民法第三編第一章第二節第二款及び第三款の規定は、地方団体の徴収金の徴収について準用する。
art-20-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-7/par-1
The provisions of Book III, Chapter I, Section 2, Subsections 2 and 3 of the Civil Code apply mutatis mutandis to the collection of local government levies.
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### 第二十条の八（供託） — Deposit
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art-20-8 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-8
**第一項** 民法第四百九十四条並びに第四百九十五条第一項及び第三項の規定は、この法律又はこれに基く条例の規定により債権者、納税者、特別徴収義務者その他の者に金銭その他の物件を交付し、又は引き渡すべき場合について準用する。
art-20-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-8/par-1
The provisions of Article 494 and Article 495, paragraphs (1) and (3) of the Civil Code apply mutatis mutandis where money or other goods are to be delivered or handed over to a creditor, taxpayer, special collection agent or other person under the provisions of this Act or a Prefectural or Municipal Ordinance based on it.
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### 第二十条の九（地方税に関する相殺） — Set-off Concerning Local Taxes
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art-20-9 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9
**第一項** 地方団体の徴収金と地方団体に対する債権で金銭の給付を目的とするものとは、法律の別段の規定によらなければ、相殺することができない。還付金に係る債権と地方団体に対する債務で金銭の給付を目的とするものとについても、また同様とする。
art-20-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9/par-1
Local government levies and a claim against a local government aimed at the payment of money may not be set off against each other, except as otherwise provided by an Act. The same applies to a claim for a refund and a debt owed to a local government aimed at the payment of money.
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### 第二十条の九の二（修正申告等の効力） — Effect of Amended Returns, etc.
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art-20-9-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2
**第一項** 修正申告は、すでに確定した納付すべき税額に係る部分の地方税についての納付義務に影響を及ぼさない。
art-20-9-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-1
An amended return does not affect the obligation to pay the local tax for the part relating to the tax amount to be paid that has already been finalized.
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**第二項** すでに確定した納付し、又は納入すべき税額を増加させる更正は、すでに確定した納付し、又は納入すべき税額に係る部分の地方税についての納付又は納入の義務に影響を及ぼさない。
art-20-9-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-2
A reassessment that increases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part relating to the tax amount to be paid or remitted that has already been finalized.
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**第三項** すでに確定した納付し、又は納入すべき税額を減少させる更正は、その更正により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
art-20-9-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-3
A reassessment that decreases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that reassessment.
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**第四項** 更正又は決定を取り消す処分又は判決は、その処分又は判決により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
art-20-9-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-4
A disposition or judgment that rescinds a reassessment or determination does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that disposition or judgment.
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**第五項** 前三項の規定は、賦課決定又は加算金の決定について準用する。
art-20-9-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-5
The provisions of the preceding three paragraphs apply mutatis mutandis to an assessment determination or a determination of additional charges.
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### 第二十条の九の三（更正の請求） — Request for Reassessment
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art-20-9-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3
**第一項** 申告納付又は申告納入に係る地方税の申告書（以下この条において「申告書」という。）を提出した者は、当該申告書に記載した課税標準等若しくは税額等の計算が地方税に関する法令の規定に従つていなかつたこと又は当該計算に誤りがあつたことにより、次の各号のいずれかに該当する場合には、当該申告書に係る地方税の法定納期限から五年以内に限り、総務省令の定めるところにより、地方団体の長に対し、その申告に係る課税標準等又は税額等（当該課税標準等又は税額等に関し更正があつた場合には、当該更正後の課税標準等又は税額等）につき更正をすべき旨の請求をすることができる。
art-20-9-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1
A person who has filed a local tax return relating to filing and payment or filing and payment-in (hereinafter in this Article referred to as a "return") may, where, because the calculation of the tax base, etc. or tax amount, etc. stated in that return was not in accordance with the provisions of laws and regulations concerning local taxes or contained an error, any of the following items applies, only within five years from the statutory payment due date of the local tax relating to that return, request the head of the local government, as provided by Order of the Ministry of Internal Affairs and Communications, to make a reassessment of the tax base, etc. or tax amount, etc. relating to that filing (where a reassessment has been made of that tax base, etc. or tax amount, etc., the tax base, etc. or tax amount, etc. after that reassessment).
machine translation, not official
**一** 当該申告書の提出により納付し、又は納入すべき税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過大であるとき。
art-20-9-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1/item-1
Where the tax amount to be paid or remitted by the filing of that return (where a reassessment has been made of that tax amount, the tax amount after that reassessment) is excessive;
machine translation, not official
**二** 当該申告書に記載した欠損金額等（当該金額等に関し更正があつた場合には、当該更正後の金額等）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、当該更正に係る通知書）に欠損金額等の記載がなかつたとき。
art-20-9-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1/item-2
Where the amount of deficit, etc. stated in that return (where a reassessment has been made of that amount, etc., the amount, etc. after that reassessment) is too small, or where no amount of deficit, etc. was stated in that return (where a reassessment has been made of that return, the written notice relating to that reassessment);
machine translation, not official
**三** 当該申告書に記載したこの法律の規定による還付金の額に相当する税額（当該税額に関し更正があつた場合には、当該更正後の税額）が過少であるとき、又は当該申告書（当該申告書に関し更正があつた場合には、当該更正に係る通知書）に当該還付金の額に相当する税額の記載がなかつたとき。
art-20-9-3/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1/item-3
Where the tax amount equivalent to the amount of the refund under the provisions of this Act stated in that return (where a reassessment has been made of that tax amount, the tax amount after that reassessment) is too small, or where no tax amount equivalent to the amount of that refund was stated in that return (where a reassessment has been made of that return, the written notice relating to that reassessment).
machine translation, not official
**第二項** 申告書を提出した者又は申告書に記載すべき課税標準等若しくは税額等につき決定を受けた者は、次の各号のいずれかに該当する場合（申告書を提出した者については、当該各号に掲げる期間の満了する日が前項に規定する期間の満了する日後に到来する場合に限る。）には、同項の規定にかかわらず、当該各号に掲げる期間において、その該当することを理由として同項の規定による更正の請求（第七十二条の四十八の二第五項及び第七十二条の五十第三項を除き、以下「更正の請求」という。）をすることができる。
art-20-9-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2
A person who has filed a return, or a person who has received a determination of the tax base, etc. or tax amount, etc. to be stated in a return, may, where any of the following items applies (for a person who has filed a return, limited to the case where the day on which the period set forth in that item expires falls after the day on which the period prescribed in paragraph (1) expires), notwithstanding that paragraph, make a request for reassessment under that paragraph (except in Article 72-48-2, paragraph (5) and Article 72-50, paragraph (3), hereinafter referred to as a "request for reassessment") during the period set forth in that item, on the ground that that item applies.
machine translation, not official
**一** その申告、更正又は決定に係る課税標準等又は税額等の計算の基礎となつた事実に関する訴えについての判決（判決と同一の効力を有する和解その他の行為を含む。）により、その事実が当該計算の基礎としたところと異なることが確定したとき。 その確定した日の翌日から起算して二月以内
art-20-9-3/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2/item-1
Where it has become final, by a judgment on an action concerning the facts forming the basis for calculating the tax base, etc. or tax amount, etc. relating to the filing, reassessment or determination (including a settlement or other act having the same effect as a judgment), that those facts differ from those on which that calculation was based: within two months counting from the day following the day on which it became final;
machine translation, not official
**二** その申告、更正又は決定に係る課税標準等又は税額等の計算に当たつてその申告をし、又は決定を受けた者に帰属するものとされていた所得その他課税物件が他の者に帰属するものとする当該他の者に係る地方税の更正、決定又は賦課決定があつたとき。 当該更正、決定又は賦課決定があつた日の翌日から起算して二月以内
art-20-9-3/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2/item-2
Where, in calculating the tax base, etc. or tax amount, etc. relating to the filing, reassessment or determination, a reassessment, determination or assessment determination of a local tax has been made with respect to another person, treating income or any other object of taxation that had been regarded as attributable to the person who made the filing or received the determination as attributable to that other person: within two months counting from the day following the day on which that reassessment, determination or assessment determination was made;
machine translation, not official
**三** その他当該地方税の法定納期限後に生じた前二号に類する政令で定めるやむを得ない理由があるとき。 当該理由が生じた日の翌日から起算して二月以内
art-20-9-3/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2/item-3
Where there is any other unavoidable reason specified by Cabinet Order, similar to those in the preceding two items, that has arisen after the statutory payment due date of that local tax: within two months counting from the day following the day on which that reason arose.
machine translation, not official
**第三項** 更正の請求をしようとする者は、その請求に係る更正後の課税標準等又は税額等、その更正の請求をする理由、当該請求をするに至つた事情の詳細、当該請求に係る更正前の納付し、又は納入すべき税額及び申告書に記載すべきこの法律の規定による還付金の額に相当する税額その他参考となるべき事項を記載した更正請求書を地方団体の長に提出しなければならない。
art-20-9-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
A person who intends to make a request for reassessment must submit to the head of the local government a written request for reassessment stating the tax base, etc. or tax amount, etc. after the reassessment relating to the request, the reason for making the request for reassessment, the details of the circumstances leading to the request, the tax amount to be paid or remitted before the reassessment relating to the request, the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return, and other matters useful as reference.
machine translation, not official
**第四項** 地方団体の長は、更正の請求があつた場合には、その請求に係る課税標準等又は税額等につき調査して、更正をし、又は更正をすべき理由がない旨をその請求をした者に通知しなければならない。
art-20-9-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-4
When a request for reassessment has been made, the head of the local government must investigate the tax base, etc. or tax amount, etc. relating to the request, and either make a reassessment or notify the person who made the request that there is no ground for making a reassessment.
machine translation, not official
**第五項** 更正の請求があつた場合においても、地方団体の長は、その請求に係る地方税に係る地方団体の徴収金の徴収を猶予しない。ただし、地方団体の長において相当の理由があると認めるときは、当該地方団体の徴収金の全部又は一部の徴収を猶予することができる。
art-20-9-3/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-5
Even where a request for reassessment has been made, the head of the local government does not defer the collection of the local government levies relating to the local tax relating to the request; provided, however, that where the head of the local government finds that there is a reasonable ground, the head may defer the collection of the whole or part of those local government levies.
machine translation, not official
**第六項** 第一項から第四項までに規定する課税標準等とは、課税標準（この法律又はこれに基づく条例に課税標準額又は課税標準となる数量の定めがある地方税については、課税標準額又は課税標準となる数量）及びこれから控除する金額並びに欠損金額等（この法律若しくはこれに基づく政令の規定により当該事業年度後の事業年度分の道府県民税若しくは市町村民税の法人税割の課税標準となる法人税額の計算上順次繰り越して控除することができる第五十三条第四項若しくは第三百二十一条の八第四項に規定する控除対象通算適用前欠損調整額、第五十三条第九項若しくは第三百二十一条の八第九項に規定する控除対象合併等前欠損調整額、第五十三条第十四項若しくは第三百二十一条の八第十四項に規定する控除対象通算対象所得調整額、第五十三条第二十項若しくは第三百二十一条の八第二十項に規定する控除対象配賦欠損調整額、第五十三条第二十三項第一号若しくは第三百二十一条の八第二十三項第一号に規定する内国法人の控除対象還付法人税額、第五十三条第二十三項第二号若しくは第三百二十一条の八第二十三項第二号に規定する外国法人の恒久的施設帰属所得に係る控除対象還付法人税額、第五十三条第二十三項第三号若しくは第三百二十一条の八第二十三項第三号に規定する外国法人の恒久的施設非帰属所得に係る控除対象還付法人税額若しくは第五十三条第二十七項若しくは第三百二十一条の八第二十七項に規定する控除対象還付対象欠損調整額又はこの法律若しくはこれに基づく政令の規定により当該事業年度後の事業年度分の法人の行う事業に対して課する事業税の所得割の課税標準となる所得の計算上順次繰り越して控除することができる欠損金額をいう。）をいい、これらの項に規定する税額等とは、納付し、又は納入すべき税額及びその計算上控除する金額並びに申告書に記載すべきこの法律の規定による還付金の額に相当する税額及びその計算の基礎となる税額をいう。
art-20-9-3/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-6
The tax base, etc. prescribed in paragraphs (1) through (4) means the tax base (for a local tax for which this Act or a Prefectural or Municipal Ordinance based on it provides for a tax base amount or a quantity to be the tax base, the tax base amount or the quantity to be the tax base) and the amounts deducted from it, and the amount of deficit, etc. (meaning the deductible deficit adjustment amount before application of group tax sharing prescribed in Article 53, paragraph (4) or Article 321-8, paragraph (4), the deductible pre-merger, etc. loss adjustment amount prescribed in Article 53, paragraph (9) or Article 321-8, paragraph (9), the deductible adjustment amount for income subject to group tax sharing prescribed in Article 53, paragraph (14) or Article 321-8, paragraph (14), the deductible allocated deficit adjustment amount prescribed in Article 53, paragraph (20) or Article 321-8, paragraph (20), the domestic corporation's refunded corporation tax eligible for deduction prescribed in Article 53, paragraph (23), item (i) or Article 321-8, paragraph (23), item (i), the deductible refunded corporation tax on a foreign corporation's income attributable to a permanent establishment prescribed in Article 53, paragraph (23), item (ii) or Article 321-8, paragraph (23), item (ii), the deductible refunded corporation tax on a foreign corporation's income not attributable to a permanent establishment prescribed in Article 53, paragraph (23), item (iii) or Article 321-8, paragraph (23), item (iii), or the deductible adjustment amount for deficit eligible for a refund prescribed in Article 53, paragraph (27) or Article 321-8, paragraph (27), that can be carried forward in sequence and deducted, under the provisions of this Act or Cabinet Order based on it, in calculating the corporation tax amount forming the tax base of the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax for business years after the relevant business year; or the amount of deficit that can be carried forward in sequence and deducted, under the provisions of this Act or Cabinet Order based on it, in calculating the income forming the tax base of the income levy of enterprise tax imposed on the business conducted by a corporation for business years after the relevant business year), and the tax amount, etc. prescribed in those paragraphs means the tax amount to be paid or remitted and the amounts deducted in calculating it, and the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return and the tax amount forming the basis for calculating it.
machine translation, not official
### 第二十条の九の四（一部納付又は納入があつた場合の延滞金の額の計算等） — Calculation of the Amount of Delinquency Charges Where Partial Payment or Remittance Has Been Made, etc.
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art-20-9-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-4
**第一項** この法律の規定により延滞金の額を計算する場合において、その計算の基礎となる地方税の一部が納付され、又は納入されているときは、その納付又は納入の日の翌日以後の期間に係る延滞金の額の計算の基礎となる税額は、その納付され、又は納入された税額を控除した金額とする。
art-20-9-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-4/par-1
Where the amount of a delinquency charge is calculated under the provisions of this Act and part of the local tax forming the basis of the calculation has been paid or remitted, the tax amount forming the basis for calculating the amount of the delinquency charge for the period on or after the day following the day of that payment or remittance is the amount obtained by deducting the tax amount so paid or remitted.
machine translation, not official
**第二項** この法律の規定により納税者又は特別徴収義務者が延滞金をその額の計算の基礎となる地方税に加算して納付し、又は納入すべき場合において、納税者又は特別徴収義務者が納付し、又は納入した金額がその延滞金の額の計算の基礎となる地方税の額に達するまでは、その納付し、又は納入した金額は、まずその計算の基礎となる地方税に充てられたものとする。
art-20-9-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-4/par-2
Where under the provisions of this Act a taxpayer or special collection agent is to pay or remit a delinquency charge added to the local tax forming the basis for calculating its amount, until the amount paid or remitted by the taxpayer or special collection agent reaches the amount of the local tax forming the basis for calculating the delinquency charge, the amount so paid or remitted is deemed to have been first appropriated to the local tax forming the basis of the calculation.
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### 第二十条の九の五（延滞金の免除） — Exemption from Delinquency Charges
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art-20-9-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5
**第一項** 第二十条の五の二第一項又は第二項の規定により地方税の納付又は納入に関する期限を延長した場合には、その地方税に係る延滞金のうちその延長をした期間に対応する部分の金額は、免除する。
art-20-9-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-1
Where the time limit for payment or remittance of a local tax has been extended pursuant to Article 20-5-2, paragraph (1) or (2), the portion of the delinquency charge relating to that local tax that corresponds to the extended period is to be exempted.
machine translation, not official
**第二項** 地方団体の長は、次の各号のいずれかに該当する場合には、その地方税に係る延滞金（第十五条の九の規定による免除に係る部分を除く。）につき、当該各号に定める期間に対応する部分の金額を限度として、免除することができる。
art-20-9-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-2
In any of the following cases, the head of a local government may exempt the delinquency charge relating to the local tax (excluding the part subject to exemption under Article 15-9), up to the amount of the part corresponding to the period specified in the relevant item.
machine translation, not official
**一** 第十六条の二第三項の規定による有価証券の取立て及び地方団体の徴収金の納付又は納入の再委託を受けた金融機関が当該有価証券の取立てをすべき日後に当該地方団体の徴収金に係る地方税の納付又は納入をした場合（同日後にその納付又は納入があつたことにつき納税者又は特別徴収義務者の責めに帰すべき事由がある場合を除く。） 同日の翌日からその納付又は納入があつた日までの期間
art-20-9-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-2/item-1
Where a financial institution that has been re-entrusted with the collection of securities and the payment or remittance of local government levies under Article 16-2, paragraph (3) pays or remits the local tax relating to those local government levies after the day on which it was to collect those securities (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;
machine translation, not official
**二** 納税貯蓄組合法（昭和二十六年法律第百四十五号）第六条第一項の規定による地方税の納付又は納入の委託を受けた同法第二条第二項に規定する指定金融機関（地方税の収納をすることができるものを除く。）がその委託を受けた日後に当該地方税の納付又は納入をした場合（同日後にその納付又は納入があつたことにつき納税者又は特別徴収義務者の責めに帰すべき事由がある場合を除く。） 同日の翌日からその納付又は納入があつた日までの期間
art-20-9-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-2/item-2
Where a designated financial institution prescribed in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that can receive local taxes) that has been entrusted with the payment or remittance of a local tax pursuant to Article 6, paragraph (1) of that Act pays or remits that local tax after the day on which it was so entrusted (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made;
machine translation, not official
**三** 前二号のいずれかに該当する事実に類する事実が生じた場合で政令で定める場合 政令で定める期間
art-20-9-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-2/item-3
Where facts similar to those falling under either of the preceding two items have arisen, in a case specified by Cabinet Order: the period specified by Cabinet Order.
machine translation, not official
### 第二十条の十（納税証明書の交付） — Issuance of Tax Payment Certificates
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art-20-10 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-10
**第一項** 地方団体の長は、地方団体の徴収金と競合する債権に係る担保権の設定その他の目的で、地方団体の徴収金の納付又は納入すべき額その他地方団体の徴収金に関する事項（この法律又はこれに基づく政令の規定により地方団体の徴収金に関して地方団体が備えなければならない帳簿に登録された事項を含む。）のうち政令で定めるものについての証明書の交付を請求する者があるときは、その者に関するものに限り、これを交付しなければならない。
art-20-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-10/par-1
Where there is a person who requests the issuance of a certificate, for the purpose of establishing a security right for a claim competing with local government levies or for any other purpose, concerning those matters specified by Cabinet Order among the amount of local government levies to be paid or remitted and other matters concerning local government levies (including matters registered in the books that a local government must keep concerning local government levies under the provisions of this Act or Cabinet Order based on it), the head of the local government must issue it, limited to a certificate concerning that person.
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### 第二十条の十一（事業者等への協力要請） — Requests for Cooperation to Business Operators, etc.
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art-20-11 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11
**第一項** 徴税吏員は、この法律に特別の定めがあるものを除くほか、地方税に関する調査について必要があるときは、事業者（特別の法律により設立された法人を含む。）又は官公署に、当該調査に関し参考となるべき簿書及び資料の閲覧又は提供その他の協力を求めることができる。
art-20-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11/par-1
Except as otherwise specially provided in this Act, a tax collection official may, where necessary for an investigation concerning local taxes, request business operators (including corporations established under a special Act) or government offices to cooperate, including by allowing inspection or providing of account books, documents and materials useful as reference for that investigation.
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### 第二十条の十一の二（預貯金者等情報の管理） — Management of Depositor, etc. Information
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art-20-11-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-2
**第一項** 金融機関等（預金保険法（昭和四十六年法律第三十四号）第二条第一項各号に掲げる者及び農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項に規定する農水産業協同組合をいう。以下この条において同じ。）は、政令で定めるところにより、預貯金者等情報（預貯金者等（預金保険法第二条第三項に規定する預金者等及び農水産業協同組合貯金保険法第二条第三項に規定する貯金者等をいう。以下この条において同じ。）の氏名（法人にあつては、名称。次条及び第二十条の十一の四において同じ。）及び住所又は居所（法人にあつては、事務所又は事業所の所在地。次条及び第二十条の十一の四において同じ。）その他預貯金等（預金保険法第二条第二項に規定する預金等及び農水産業協同組合貯金保険法第二条第二項に規定する貯金等をいう。）の内容に関する事項であつて総務省令で定めるものをいう。）を当該金融機関等が保有する預貯金者等の個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。次条及び第二十条の十一の四において同じ。）（法人にあつては、法人番号（同法第二条第十六項に規定する法人番号をいう。）。次条及び第二十条の十一の四において同じ。）により検索することができる状態で管理しなければならない。
art-20-11-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-2/par-1
A financial institution, etc. (meaning a person set forth in the items of Article 2, paragraph (1) of the Deposit Insurance Act (Act No. 34 of 1971) and an agricultural or fishery cooperative prescribed in Article 2, paragraph (1) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973); the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage depositor, etc. information (meaning the name (for a corporation, its corporate name; the same applies in the following Article and Article 20-11-4) and address or residence (for a corporation, the location of its office or place of business; the same applies in the following Article and Article 20-11-4) of a depositor, etc. (meaning a depositor, etc. prescribed in Article 2, paragraph (3) of the Deposit Insurance Act and a depositor, etc. prescribed in Article 2, paragraph (3) of the Agricultural and Fishery Cooperatives Savings Insurance Act; the same applies hereinafter in this Article), and other matters concerning the content of deposits, etc. (meaning deposits, etc. prescribed in Article 2, paragraph (2) of the Deposit Insurance Act and savings, etc. prescribed in Article 2, paragraph (2) of the Agricultural and Fishery Cooperatives Savings Insurance Act) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of the depositor, etc. held by that financial institution, etc. (meaning an Individual Number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies in the following Article and Article 20-11-4) (for a corporation, its corporate number (meaning a corporate number prescribed in Article 2, paragraph (16) of that Act); the same applies in the following Article and Article 20-11-4).
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### 第二十条の十一の三（口座管理機関の加入者情報の管理） — Management of Participant Information by Account Management Institutions
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art-20-11-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-3
**第一項** 口座管理機関（社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項に規定する口座管理機関（同法第四十四条第一項第十三号に掲げる者を除く。）をいう。以下この条において同じ。）は、政令で定めるところにより、加入者情報（当該口座管理機関の加入者（同法第二条第三項に規定する加入者をいう。以下この条及び次条において同じ。）の氏名及び住所又は居所その他社債等（同法第二条第一項に規定する社債等をいう。次条において同じ。）の内容に関する事項であつて総務省令で定めるものをいう。）を当該口座管理機関が保有する当該加入者の個人番号により検索することができる状態で管理しなければならない。
art-20-11-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-3/par-1
An account management institution (meaning an account management institution prescribed in Article 2, paragraph (4) of the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) (excluding a person set forth in Article 44, paragraph (1), item (xiii) of that Act); the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage participant information (meaning the name and address or residence of a participant of that account management institution (meaning a participant prescribed in Article 2, paragraph (3) of that Act; the same applies hereinafter in this Article and the following Article), and other matters concerning the content of bonds, etc. (meaning bonds, etc. prescribed in Article 2, paragraph (1) of that Act; the same applies in the following Article) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of that participant held by that account management institution.
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### 第二十条の十一の四（振替機関の加入者情報の管理） — Management of Participant Information by Book-Entry Transfer Institutions
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art-20-11-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-4
**第一項** 振替機関（社債、株式等の振替に関する法律第二条第二項に規定する振替機関をいう。以下この条において同じ。）は、政令で定めるところにより、加入者情報（当該振替機関又はその下位機関（同法第二条第九項に規定する下位機関をいう。）の加入者の氏名及び住所又は居所その他株式等（社債等のうち総務省令で定めるものをいう。）の内容に関する事項であつて総務省令で定めるものをいう。）を当該振替機関が保有する当該加入者の個人番号により検索することができる状態で管理しなければならない。
art-20-11-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-4/par-1
A book-entry transfer institution (meaning a book-entry transfer institution prescribed in Article 2, paragraph (2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares; the same applies hereinafter in this Article) must, as provided by Cabinet Order, manage participant information (meaning the name and address or residence of a participant of that book-entry transfer institution or its subordinate institution (meaning a subordinate institution prescribed in Article 2, paragraph (9) of that Act), and other matters concerning the content of shares, etc. (meaning those among bonds, etc. that are specified by Order of the Ministry of Internal Affairs and Communications) that are specified by Order of the Ministry of Internal Affairs and Communications) in a state in which it can be searched by the Individual Number of that participant held by that book-entry transfer institution.
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### 第二十条の十二（政令への委任） — Delegation to Cabinet Order
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art-20-12 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-12
**第一項** 第九条から前条まで及び第十六節に定めるもののほか、これらの規定の実施のための手続その他その執行に関し必要な事項は、政令で定める。
art-20-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-12/par-1
In addition to what is provided for in Articles 9 through the preceding Article and Section 16, procedures for implementing these provisions and other matters necessary for their enforcement are specified by Cabinet Order.
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### 第二十条の十三（事務の区分） — Category of Administrative Affairs
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art-20-13 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-13
**第一項** この法律の規定により道府県が処理することとされている事務のうち、第三百八十八条第一項の規定により同項に規定する固定資産評価基準の細目を定める事務、第四百十九条第一項に規定する事務及び附則第七十条第二項後段に規定する事務は、地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
art-20-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-13/par-1
Among the affairs that are to be handled by prefectures under the provisions of this Act, the affairs of establishing the details of the fixed asset valuation standards prescribed in Article 388, paragraph (1) pursuant to that paragraph, the affairs prescribed in Article 419, paragraph (1), and the affairs prescribed in the second sentence of Article 70, paragraph (2) of the Supplementary Provisions are Type 1 statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act.
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---
## Cites
- art-20/par-2: 前項 → 地方税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-1
- art-20/par-3: 前項 → 地方税法 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-2
- art-20/par-3/item-2: 前号 → 地方税法 第二十条第三項第一号 (Article 20, paragraph (3), item (i)), art-20/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-3/item-1
- art-20/par-4: 第一項 → 地方税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-1
- art-20/par-4: 民間事業者による信書の送達に関する法律第二条第三項 → e-Gov law 414AC0000000099, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-20/par-4: 第二十条の五の三 → 地方税法 第二十条の五の三 (Article 20-5-3), art-20-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-3
- art-20/par-4: 第二十二条の五 → 地方税法 第二十二条の五 (Article 22-5), art-22-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-16/from-art-22-3#art-22-5
- art-20/par-5: 前項 → 地方税法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20/par-4
- art-20-2/par-1: 前条 → 地方税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20
- art-20-2/par-2: この項 → 地方税法 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2/par-2
- art-20-2/par-3: 前項 → 地方税法 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2/par-2
- art-20-3/par-1: 本条 → 地方税法 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3
- art-20-3/par-2: 前項 → 地方税法 第二十条の三第一項 (Article 20-3, paragraph (1)), art-20-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-1
- art-20-3/par-3: 前項 → 地方税法 第二十条の三第二項 (Article 20-3, paragraph (2)), art-20-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3/par-2
- art-20-4/par-2: 前項 → 地方税法 第二十条の四第一項 (Article 20-4, paragraph (1)), art-20-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4/par-1
- art-20-4/par-3: 第一項 → 地方税法 第二十条の四第一項 (Article 20-4, paragraph (1)), art-20-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4/par-1
- art-20-4-2/par-7: 第二項 → 地方税法 第二十条の四の二第二項 (Article 20-4-2, paragraph (2)), art-20-4-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-2
- art-20-4-2/par-7: 第五項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-5
- art-20-4-2/par-8: 第二項 → 地方税法 第二十条の四の二第二項 (Article 20-4-2, paragraph (2)), art-20-4-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-2
- art-20-4-2/par-8: 第三項 → 地方税法 第二十条の四の二第三項 (Article 20-4-2, paragraph (3)), art-20-4-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-3
- art-20-4-2/par-8: 前三項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-5
- art-20-4-2/par-8: 前三項 → 地方税法 第二十条の四の二第六項 (Article 20-4-2, paragraph (6)), art-20-4-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-6
- art-20-4-2/par-8: 前三項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-7
- art-20-4-2/par-8: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-20-4-2/par-8: 第七百二条の八第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-6#art-702-8/par-1
- art-20-4-2/par-9: 第六項 → 地方税法 第二十条の四の二第六項 (Article 20-4-2, paragraph (6)), art-20-4-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2/par-6
- art-20-5/par-1: 民法第百三十九条から第百四十一条まで → 民法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/civil-code/art-139 · https://japanlaw.org/l/129AC0000000089/art-139
- art-20-5/par-1: 民法第百三十九条から第百四十一条まで → 民法 第百四十条 (Article 140), art-140 — https://japanlaw.org/en/civil-code/art-140 · https://japanlaw.org/l/129AC0000000089/art-140
- art-20-5/par-1: 民法第百三十九条から第百四十一条まで → 民法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/civil-code/art-141 · https://japanlaw.org/l/129AC0000000089/art-141
- art-20-5/par-1: 第百四十三条 → 民法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/en/civil-code/art-143 · https://japanlaw.org/l/129AC0000000089/art-143
- art-20-5/par-2: 民法第百四十二条 → 民法 第百四十二条 (Article 142), art-142 — https://japanlaw.org/en/civil-code/art-142 · https://japanlaw.org/l/129AC0000000089/art-142
- art-20-5-2/par-1: 次項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-20-5-2/par-2: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-9/from-art-789#art-790-2
- art-20-5-2/par-2: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-9/from-art-761#art-762/par-1/item-1
- art-20-5-2/par-2: この項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-20-5-2/par-2: 前項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-20-5-2/par-2: 次項 → 地方税法 第二十条の五の二第三項 (Article 20-5-2, paragraph (3)), art-20-5-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-3
- art-20-5-2/par-2: 第七百四十七条の六第二項 → 地方税法 第七百四十七条の六第二項 (Article 747-6, paragraph (2)), art-747-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-6/from-art-747-6#art-747-6/par-2
- art-20-5-2/par-2: 第五十三条第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-65
- art-20-5-2/par-2: 第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-20-5-2/par-2: 第七十二条の八十九の二第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-3/from-art-72-89-2#art-72-89-2/par-1
- art-20-5-2/par-2: 第三百二十一条の八第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-62
- art-20-5-2/par-2: 第五十三条第七十九項 → 地方税法 第五十三条第七十九項 (Article 53, paragraph (79)), art-53/par-79 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-79
- art-20-5-2/par-2: 第七十二条の三十二の二第十一項 → 地方税法 第七十二条の三十二の二第十一項 (Article 72-32-2, paragraph (11)), art-72-32-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-11
- art-20-5-2/par-2: 第七十二条の八十九の三第十一項 → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-3/from-art-72-89-2#art-72-89-3/par-11
- art-20-5-2/par-2: 第三百二十一条の八第七十六項 → 地方税法 第三百二十一条の八第七十六項 (Article 321-8, paragraph (76)), art-321-8/par-76 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-76
- art-20-5-2/par-3: 前項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-20-6/par-3: 前項 → 地方税法 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-6/par-2
- art-20-8/par-1: 民法第四百九十四条 → 民法 第四百九十四条 (Article 494), art-494 — https://japanlaw.org/en/civil-code/art-494 · https://japanlaw.org/l/129AC0000000089/art-494
- art-20-8/par-1: 第四百九十五条第一項 → 民法 第四百九十五条第一項 (Article 495, paragraph (1)), art-495/par-1 — https://japanlaw.org/en/civil-code/art-495/par-1 · https://japanlaw.org/l/129AC0000000089/art-495/par-1
- art-20-8/par-1: 第三項 → 民法 第四百九十五条第三項 (Article 495, paragraph (3)), art-495/par-3 — https://japanlaw.org/en/civil-code/art-495/par-3 · https://japanlaw.org/l/129AC0000000089/art-495/par-3
- art-20-9-2/par-5: 前三項 → 地方税法 第二十条の九の二第二項 (Article 20-9-2, paragraph (2)), art-20-9-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-2
- art-20-9-2/par-5: 前三項 → 地方税法 第二十条の九の二第三項 (Article 20-9-2, paragraph (3)), art-20-9-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-3
- art-20-9-2/par-5: 前三項 → 地方税法 第二十条の九の二第四項 (Article 20-9-2, paragraph (4)), art-20-9-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2/par-4
- art-20-9-3/par-1: この条 → 地方税法 第二十条の九の三 (Article 20-9-3), art-20-9-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3
- art-20-9-3/par-2: 前項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1
- art-20-9-3/par-2: 第七十二条の四十八の二第五項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-5
- art-20-9-3/par-2: 第七十二条の五十第三項 → 地方税法 第七十二条の五十第三項 (Article 72-50, paragraph (3)), art-72-50/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-3
- art-20-9-3/par-2/item-3: 前二号 → 地方税法 第二十条の九の三第二項第一号 (Article 20-9-3, paragraph (2), item (i)), art-20-9-3/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2/item-1
- art-20-9-3/par-2/item-3: 前二号 → 地方税法 第二十条の九の三第二項第二号 (Article 20-9-3, paragraph (2), item (ii)), art-20-9-3/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2/item-2
- art-20-9-3/par-6: 第一項から第四項まで → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1
- art-20-9-3/par-6: 第一項から第四項まで → 地方税法 第二十条の九の三第二項 (Article 20-9-3, paragraph (2)), art-20-9-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-2
- art-20-9-3/par-6: 第一項から第四項まで → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-20-9-3/par-6: 第一項から第四項まで → 地方税法 第二十条の九の三第四項 (Article 20-9-3, paragraph (4)), art-20-9-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-4
- art-20-9-3/par-6: 第五十三条第四項 → 地方税法 第五十三条第四項 (Article 53, paragraph (4)), art-53/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-4
- art-20-9-3/par-6: 第三百二十一条の八第四項 → 地方税法 第三百二十一条の八第四項 (Article 321-8, paragraph (4)), art-321-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-4
- art-20-9-3/par-6: 第五十三条第九項 → 地方税法 第五十三条第九項 (Article 53, paragraph (9)), art-53/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-9
- art-20-9-3/par-6: 第三百二十一条の八第九項 → 地方税法 第三百二十一条の八第九項 (Article 321-8, paragraph (9)), art-321-8/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-9
- art-20-9-3/par-6: 第五十三条第十四項 → 地方税法 第五十三条第十四項 (Article 53, paragraph (14)), art-53/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-14
- art-20-9-3/par-6: 第三百二十一条の八第十四項 → 地方税法 第三百二十一条の八第十四項 (Article 321-8, paragraph (14)), art-321-8/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-14
- art-20-9-3/par-6: 第五十三条第二十項 → 地方税法 第五十三条第二十項 (Article 53, paragraph (20)), art-53/par-20 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-20
- art-20-9-3/par-6: 第三百二十一条の八第二十項 → 地方税法 第三百二十一条の八第二十項 (Article 321-8, paragraph (20)), art-321-8/par-20 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-20
- art-20-9-3/par-6: 第五十三条第二十三項第一号 → 地方税法 第五十三条第二十三項第一号 (Article 53, paragraph (23), item (i)), art-53/par-23/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23/item-1
- art-20-9-3/par-6: 第三百二十一条の八第二十三項第一号 → 地方税法 第三百二十一条の八第二十三項第一号 (Article 321-8, paragraph (23), item (i)), art-321-8/par-23/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-1
- art-20-9-3/par-6: 第五十三条第二十三項第二号 → 地方税法 第五十三条第二十三項第二号 (Article 53, paragraph (23), item (ii)), art-53/par-23/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23/item-2
- art-20-9-3/par-6: 第三百二十一条の八第二十三項第二号 → 地方税法 第三百二十一条の八第二十三項第二号 (Article 321-8, paragraph (23), item (ii)), art-321-8/par-23/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-2
- art-20-9-3/par-6: 第五十三条第二十三項第三号 → 地方税法 第五十三条第二十三項第三号 (Article 53, paragraph (23), item (iii)), art-53/par-23/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-23/item-3
- art-20-9-3/par-6: 第三百二十一条の八第二十三項第三号 → 地方税法 第三百二十一条の八第二十三項第三号 (Article 321-8, paragraph (23), item (iii)), art-321-8/par-23/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-23/item-3
- art-20-9-3/par-6: 第五十三条第二十七項 → 地方税法 第五十三条第二十七項 (Article 53, paragraph (27)), art-53/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-2/sec-1/from-art-53#art-53/par-27
- art-20-9-3/par-6: 第三百二十一条の八第二十七項 → 地方税法 第三百二十一条の八第二十七項 (Article 321-8, paragraph (27)), art-321-8/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-321-8#art-321-8/par-27
- art-20-9-5/par-1: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-20-9-5/par-1: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-20-9-5/par-2: 第十五条の九 → 地方税法 第十五条の九 (Article 15-9), art-15-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-9
- art-20-9-5/par-2/item-1: 第十六条の二第三項 → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-20-9-5/par-2/item-2: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第六条第一項 → e-Gov law 326AC1000000145, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-20-9-5/par-2/item-2: 同法第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-20-9-5/par-2/item-3: 前二号 → 地方税法 第二十条の九の五第二項第一号 (Article 20-9-5, paragraph (2), item (i)), art-20-9-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-2/item-1
- art-20-9-5/par-2/item-3: 前二号 → 地方税法 第二十条の九の五第二項第二号 (Article 20-9-5, paragraph (2), item (ii)), art-20-9-5/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5/par-2/item-2
- art-20-11-2/par-1: 預金保険法（昭和四十六年法律第三十四号）第二条第一項 → e-Gov law 346AC0000000034, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-20-11-2/par-1: 農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第一項 → e-Gov law 348AC0000000053, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-20-11-2/par-1: この条 → 地方税法 第二十条の十一の二 (Article 20-11-2), art-20-11-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-2
- art-20-11-2/par-1: 預金保険法第二条第三項 → e-Gov law 346AC0000000034, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-20-11-2/par-1: 農水産業協同組合貯金保険法第二条第三項 → e-Gov law 348AC0000000053, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-20-11-2/par-1: 次条 → 地方税法 第二十条の十一の三 (Article 20-11-3), art-20-11-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-3
- art-20-11-2/par-1: 第二十条の十一の四 → 地方税法 第二十条の十一の四 (Article 20-11-4), art-20-11-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-4
- art-20-11-2/par-1: 預金保険法第二条第二項 → e-Gov law 346AC0000000034, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-20-11-2/par-1: 農水産業協同組合貯金保険法第二条第二項 → e-Gov law 348AC0000000053, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-20-11-2/par-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — https://japanlaw.org/en/my-number-act/art-2/par-5 · https://japanlaw.org/l/425AC0000000027/art-2/par-5
- art-20-11-2/par-1: 同法第二条第十六項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/my-number-act/art-2/par-16 · https://japanlaw.org/l/425AC0000000027/art-2/par-16
- art-20-11-3/par-1: 社債、株式等の振替に関する法律（平成十三年法律第七十五号）第二条第四項 → e-Gov law 413AC0000000075, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-20-11-3/par-1: 同法第四十四条第一項第十三号 → e-Gov law 413AC0000000075, 第四十四条第一項第十三号 (Article 44, paragraph (1), item (xiii)), art-44/par-1/item-13 — not held in this collection
- art-20-11-3/par-1: この条 → 地方税法 第二十条の十一の三 (Article 20-11-3), art-20-11-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-3
- art-20-11-3/par-1: 同法第二条第三項 → e-Gov law 413AC0000000075, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-20-11-3/par-1: 次条 → 地方税法 第二十条の十一の四 (Article 20-11-4), art-20-11-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-4
- art-20-11-3/par-1: 同法第二条第一項 → e-Gov law 413AC0000000075, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-20-11-4/par-1: この条 → 地方税法 第二十条の十一の四 (Article 20-11-4), art-20-11-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十条 (Article 10), art-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-3#art-10
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十条の二 (Article 10-2), art-10-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-3#art-10-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十条の三 (Article 10-3), art-10-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-3#art-10-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十条の四 (Article 10-4), art-10-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-3#art-10-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11#art-11
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の十 (Article 11-10), art-11-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11-5#art-11-10
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の二 (Article 11-2), art-11-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11#art-11-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の三 (Article 11-3), art-11-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11#art-11-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の四 (Article 11-4), art-11-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11#art-11-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の五 (Article 11-5), art-11-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11-5#art-11-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の六 (Article 11-6), art-11-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11-5#art-11-6
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の七 (Article 11-7), art-11-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11-5#art-11-7
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の八 (Article 11-8), art-11-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11-5#art-11-8
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十一条の九 (Article 11-9), art-11-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-4/from-art-11-5#art-11-9
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-5#art-12
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十二条の二 (Article 12-2), art-12-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-5#art-12-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十三条の二 (Article 13-2), art-13-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十三条の三 (Article 13-3), art-13-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十三条の四 (Article 13-4), art-13-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条 (Article 14), art-14 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十 (Article 14-10), art-14-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-10
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十一 (Article 14-11), art-14-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-11
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十二 (Article 14-12), art-14-12 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-12
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十二の二 (Article 14-12-2), art-14-12-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-12-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十三 (Article 14-13), art-14-13 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-13
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十四 (Article 14-14), art-14-14 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-14
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十五 (Article 14-15), art-14-15 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-15
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十六 (Article 14-16), art-14-16 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-10#art-14-16
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十七 (Article 14-17), art-14-17 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-17#art-14-17
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十八 (Article 14-18), art-14-18 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-17#art-14-18
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の十九 (Article 14-19), art-14-19 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-17#art-14-19
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の二 (Article 14-2), art-14-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の二十 (Article 14-20), art-14-20 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14-17#art-14-20
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の三 (Article 14-3), art-14-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の四 (Article 14-4), art-14-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の五 (Article 14-5), art-14-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の六 (Article 14-6), art-14-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-6
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の七 (Article 14-7), art-14-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-7
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の八 (Article 14-8), art-14-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-8
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十四条の九 (Article 14-9), art-14-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-7/from-art-14#art-14-9
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条 (Article 15), art-15 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15#art-15
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15#art-15-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の五 (Article 15-5), art-15-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の五の二 (Article 15-5-2), art-15-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-5-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の五の三 (Article 15-5-3), art-15-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の六 (Article 15-6), art-15-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-6
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の六の二 (Article 15-6-2), art-15-6-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-6-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の六の三 (Article 15-6-3), art-15-6-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-6-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の七 (Article 15-7), art-15-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-7
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の八 (Article 15-8), art-15-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-8
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十五条の九 (Article 15-9), art-15-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15-6#art-15-9
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十六条 (Article 16), art-16 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十六条の二 (Article 16-2), art-16-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十六条の三 (Article 16-3), art-16-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16#art-16-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十六条の四 (Article 16-4), art-16-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16-4#art-16-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十六条の五 (Article 16-5), art-16-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-9/from-art-16-4#art-16-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条の三 (Article 17-3), art-17-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17-3#art-17-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-11/from-art-17-5#art-17-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十七条の六 (Article 17-6), art-17-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-11/from-art-17-5#art-17-6
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-11/from-art-18#art-18
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十八条の二 (Article 18-2), art-18-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-11/from-art-18#art-18-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十八条の三 (Article 18-3), art-18-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-11/from-art-18#art-18-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十八条の四 (Article 18-4), art-18-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-12#art-18-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条 (Article 19), art-19 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の十 (Article 19-10), art-19-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-10
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の十一 (Article 19-11), art-19-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-11
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の十二 (Article 19-12), art-19-12 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-12
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の十三 (Article 19-13), art-19-13 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-13
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の十四 (Article 19-14), art-19-14 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-14
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の二 (Article 19-2), art-19-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の三 (Article 19-3), art-19-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の四 (Article 19-4), art-19-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の五 (Article 19-5), art-19-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の六 (Article 19-6), art-19-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-6
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の七 (Article 19-7), art-19-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-7
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の八 (Article 19-8), art-19-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-8
- art-20-12/par-1: 第九条から前条まで → 地方税法 第十九条の九 (Article 19-9), art-19-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-13#art-19-9
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の十 (Article 20-10), art-20-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-10
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の十一 (Article 20-11), art-20-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の十一の二 (Article 20-11-2), art-20-11-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の十一の三 (Article 20-11-3), art-20-11-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の十一の四 (Article 20-11-4), art-20-11-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-11-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の二 (Article 20-2), art-20-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の四 (Article 20-4), art-20-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の四の二 (Article 20-4-2), art-20-4-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-4-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の五 (Article 20-5), art-20-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20#art-20-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の五の二 (Article 20-5-2), art-20-5-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の五の三 (Article 20-5-3), art-20-5-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の五の四 (Article 20-5-4), art-20-5-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-5-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の六 (Article 20-6), art-20-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-6
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の七 (Article 20-7), art-20-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-7
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の八 (Article 20-8), art-20-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-8
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の九 (Article 20-9), art-20-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の九の二 (Article 20-9-2), art-20-9-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-5-2#art-20-9-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の九の三 (Article 20-9-3), art-20-9-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の九の四 (Article 20-9-4), art-20-9-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-4
- art-20-12/par-1: 第九条から前条まで → 地方税法 第二十条の九の五 (Article 20-9-5), art-20-9-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-5#art-20-9-5
- art-20-12/par-1: 第九条から前条まで → 地方税法 第九条 (Article 9), art-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-2#art-9
- art-20-12/par-1: 第九条から前条まで → 地方税法 第九条の二 (Article 9-2), art-9-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-2#art-9-2
- art-20-12/par-1: 第九条から前条まで → 地方税法 第九条の三 (Article 9-3), art-9-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-2#art-9-3
- art-20-12/par-1: 第九条から前条まで → 地方税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-2#art-9-4
- art-20-13/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-2/from-art-388#art-388/par-1
- art-20-13/par-1: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-2/from-art-417#art-419/par-1
- art-20-13/par-1: 附則第七十条第二項 → 地方税法 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-3251-226/art-70/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_506AC0000000004/text/suppl-3251-226#suppl-3251-226/art-70/par-2
- art-20-13/par-1: 地方自治法第二条第九項第一号 → e-Gov law 322AC0000000067, 第二条第九項第一号 (Article 2, paragraph (9), item (i)), art-2/par-9/item-1 — not held in this collection
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和六年法律第四号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_506AC0000000004), 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-20261027T202151-021, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-016, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-016, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-017, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-018, 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