# 地方税法 / Local Tax Act — 第十節 (Chapter 1, Section 10)

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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: 第十節 (Chapter 1, Section 10) — address `ch-1/sec-10`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#ch-1/sec-10
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-10
- 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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## 第十節　還付 — Section 10 Refunds
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-10 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#ch-1/sec-10</sup>

### 第十七条（過誤納金の還付） — Refund of Overpayments or Payments by Mistake
<sup>caption: machine translation, not official</sup>
<sup>art-17 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17</sup>

  **第一項**  地方団体の長は、過誤納に係る地方団体の徴収金（以下本章において「過誤納金」という。）があるときは、政令で定めるところにより、遅滞なく還付しなければならない。
  <sup>art-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17/par-1</sup>
  Where there are local government levies that have been overpaid or paid by mistake (hereinafter in this Chapter referred to as an "overpayment or payment by mistake"), the head of a local government must refund them without delay, as provided by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第十七条の二（過誤納金の充当） — Appropriation of Overpayments or Payments by Mistake
<sup>caption: machine translation, not official</sup>
<sup>art-17-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2</sup>

  **第一項**  地方団体の長は、前条の規定により還付すべき場合において、その還付を受けるべき者につき納付し、又は納入すべきこととなつた地方団体の徴収金（その納付し、又は納入する義務が信託財産責任負担債務である地方団体の徴収金に係る過誤納金である場合にはその納付し、又は納入する義務が当該信託財産責任負担債務である地方団体の徴収金に限るものとし、その納付し、又は納入する義務が信託財産責任負担債務である地方団体の徴収金に係る過誤納金でない場合にはその納付し、又は納入する義務が信託財産限定責任負担債務である地方団体の徴収金以外の地方団体の徴収金に限る。以下この条において同じ。）があるときは、前条の規定にかかわらず、過誤納金をその地方団体の徴収金に充当しなければならない。
  <sup>art-17-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-1</sup>
  Where a refund is to be made under the preceding Article, if there are local government levies that the person entitled to the refund has become liable to pay or remit (where the overpayment or payment by mistake relates to local government levies for which the obligation to pay or remit is an obligation covered by the trust property, limited to local government levies for which the obligation to pay or remit is that obligation covered by the trust property; and where the overpayment or payment by mistake does not relate to local government levies for which the obligation to pay or remit is an obligation covered by the trust property, limited to local government levies other than those for which the obligation to pay or remit is an obligation covered only by the trust property; the same applies hereinafter in this Article), the head of a local government must, notwithstanding the preceding Article, appropriate the overpayment or payment by mistake to those local government levies.
  <sup>machine translation, not official</sup>

  **第二項**  道府県が第七百三十九条の五第一項若しくは第二項（これらの規定を同条第八項において準用する場合を含む。次条第一項第一号及び第三号において同じ。）の規定により当該道府県の個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割に限る。以下この項において同じ。）に係る地方団体の徴収金と併せて徴収した個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割に限る。以下この項において同じ。）に係る地方団体の徴収金又は市町村が第四十一条第一項の規定により当該市町村の個人の市町村民税に係る地方団体の徴収金と併せて徴収した個人の道府県民税に係る地方団体の徴収金に係る納税者又は特別徴収義務者の過誤納金があるときは、道府県知事又は市町村長は、当該過誤納金をそれぞれ当該道府県又は市町村の地方団体の徴収金に係る過誤納金とみなして、それぞれ当該納税者又は特別徴収義務者の納付し、又は納入すべきこととなつた道府県又は市町村の地方団体の徴収金に充当しなければならない。
  <sup>art-17-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-2</sup>
  Where a prefecture has collected, under Article 739-5, paragraph (1) or (2) (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies in paragraph (1), items (i) and (iii) of the following Article), together with local government levies relating to the individual prefectural inhabitant tax of that prefecture (limited to the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed pursuant to Article 50-2; the same applies hereinafter in this paragraph), local government levies relating to individual municipal inhabitant tax (limited to the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed pursuant to Article 328; the same applies hereinafter in this paragraph), or a municipality has collected, under Article 41, paragraph (1), together with local government levies relating to the individual municipal inhabitant tax of that municipality, local government levies relating to individual prefectural inhabitant tax, and there is an overpayment or payment by mistake of the taxpayer or special collection agent relating to the local government levies so collected together, the prefectural governor or the mayor of the municipality is to deem that overpayment or payment by mistake to be an overpayment or payment by mistake relating to the local government levies of that prefecture or municipality, respectively, and must appropriate it to the local government levies of the prefecture or municipality that the taxpayer or special collection agent has become liable to pay or remit, respectively.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の場合において、その地方団体の徴収金のうちに延滞金があるときは、その過誤納金は、まず延滞金の額の計算の基礎となる地方税に充当しなければならない。
  <sup>art-17-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-3</sup>
  In the cases referred to in the preceding two paragraphs, where the local government levies include a delinquency charge, the overpayment or payment by mistake must first be appropriated to the local tax that forms the basis for calculating the amount of the delinquency charge.
  <sup>machine translation, not official</sup>

  **第四項**  前三項の規定による充当は、政令で定める充当をするに適することとなつた時にさかのぼつてその効力を生ずる。
  <sup>art-17-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-4</sup>
  An appropriation under the preceding three paragraphs takes effect retroactively to the time specified by Cabinet Order as the time at which it became suitable to make the appropriation.
  <sup>machine translation, not official</sup>

  **第五項**  地方団体の長は、第一項から第三項までの規定による充当をしたときは、その旨を納税者又は特別徴収義務者に通知しなければならない。
  <sup>art-17-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-5</sup>
  When the head of a local government has made an appropriation under paragraphs (1) through (3), the head must notify the taxpayer or special collection agent to that effect.
  <sup>machine translation, not official</sup>

### 第十七条の二の二（還付金等の充当等の特例） — Special Provisions on the Appropriation, etc. of Refunds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17-2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2</sup>

  **第一項**  前条の規定並びに第七十二条の八十八第二項及び第三項、第七十三条の二第九項（第七十三条の二十七第二項及び第七十三条の二十七の四第五項において準用する場合を含む。）、第七十四条の十四第三項、第百四十四条の三十第二項、第三百六十四条第六項（第七百四十五条第一項において準用する場合を含む。）、第四百七十七条第三項、第六百一条第八項（第六百二条第二項、第六百三条第四項、第六百三条の二第六項、第六百三条の二の二第二項及び第六百二十九条第八項において準用する場合を含む。）、第七百六条の二第二項並びに第七百十八条の十第二項ただし書の規定（これらの規定中充当に係る部分に限る。）その他政令で定める規定は、次の各号のいずれかに該当する還付金又は過誤納金（以下この条において「還付金等」という。）については、適用しない。
  <sup>art-17-2-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1</sup>
  The preceding Article, and the provisions (limited to the parts relating to appropriation) of Article 72-88, paragraphs (2) and (3), Article 73-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 73-27, paragraph (2) and Article 73-27-4, paragraph (5)), Article 74-14, paragraph (3), Article 144-30, paragraph (2), Article 364, paragraph (6) (including as applied mutatis mutandis pursuant to Article 745, paragraph (1)), Article 477, paragraph (3), Article 601, paragraph (8) (including as applied mutatis mutandis pursuant to Article 602, paragraph (2), Article 603, paragraph (4), Article 603-2, paragraph (6), Article 603-2-2, paragraph (2) and Article 629, paragraph (8)), Article 706-2, paragraph (2), and the proviso to Article 718-10, paragraph (2), and other provisions specified by Cabinet Order, do not apply to a refund or overpayment or payment by mistake (hereinafter in this Article referred to as a "refund, etc.") falling under any of the following items:
  <sup>machine translation, not official</sup>

    **一**  道府県が第七百三十九条の五第一項又は第二項の規定により併せて徴収した個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割を除く。次号から第四号までにおいて同じ。）に係る地方団体の徴収金、個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割を除く。次号から第四号までにおいて同じ。）に係る地方団体の徴収金及び森林環境税に係る徴収金（森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）第二条第五号に規定する森林環境税に係る徴収金をいう。次号から第四号までにおいて同じ。）に係る過誤納金（以下この号及び次項において「道府県徴収金関係過誤納金」という。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該道府県に係る地方団体の徴収金がある場合における当該道府県徴収金関係過誤納金
    <sup>art-17-2-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-1</sup>
    an overpayment or payment by mistake relating to the following, collected together by a prefecture under Article 739-5, paragraph (1) or (2): local government levies relating to individual prefectural inhabitant tax (excluding the per capita levy imposed on the persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed pursuant to Article 50-2; the same applies in the following item through item (iv)), local government levies relating to individual municipal inhabitant tax (excluding the per capita levy imposed on the persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed pursuant to Article 328; the same applies in the following item through item (iv)), and collections relating to the forest environment tax (meaning collections relating to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019); the same applies in the following item through item (iv)) (hereinafter in this item and the following paragraph referred to as an "overpayment or payment by mistake of prefectural collections"), where there are local government levies relating to that prefecture that the person entitled to the refund of it has become liable to pay or remit: that overpayment or payment by mistake of prefectural collections;
    <sup>machine translation, not official</sup>

    **二**  市町村が徴収した個人の市町村民税に係る地方団体の徴収金、第四十一条第一項の規定によりこれと併せて徴収した個人の道府県民税に係る地方団体の徴収金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徴収した森林環境税に係る徴収金に係る過誤納金（以下この号及び第三項において「市町村徴収金関係過誤納金」という。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該市町村に係る地方団体の徴収金がある場合における当該市町村徴収金関係過誤納金
    <sup>art-17-2-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2</sup>
    an overpayment or payment by mistake relating to local government levies relating to the individual municipal inhabitant tax collected by a municipality, local government levies relating to individual prefectural inhabitant tax collected together with them under Article 41, paragraph (1), and collections relating to the forest environment tax collected together with them under Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (hereinafter in this item and paragraph (3) referred to as an "overpayment or payment by mistake of municipal collections"), where there are local government levies relating to that municipality that the person entitled to the refund of it has become liable to pay or remit: that overpayment or payment by mistake of municipal collections;
    <sup>machine translation, not official</sup>

    **三**  道府県が徴収した地方団体の徴収金に係る還付金等（第一号に該当するものを除く。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該道府県が第七百三十九条の五第一項又は第二項の規定により併せて徴収すべき個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金（次項及び第四項において「道府県未納徴収金」という。）がある場合における当該還付金等
    <sup>art-17-2-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-3</sup>
    a refund, etc. (excluding one falling under item (i)) relating to local government levies collected by a prefecture, where there are, in respect of the person entitled to that refund, etc., local government levies relating to the individual prefectural inhabitant tax, local government levies relating to the individual municipal inhabitant tax and collections relating to the forest environment tax that the prefecture is to collect together under Article 739-5, paragraph (1) or (2) and that the person has become liable to pay or remit (referred to in the following paragraph and paragraph (4) as "unpaid prefecture-collected sums"): that refund, etc.;
    <sup>machine translation, not official</sup>

    **四**  市町村が徴収した地方団体の徴収金に係る還付金等（第二号に該当するものを除く。）の還付を受けるべき者につき納付し、又は納入すべきこととなつた当該市町村が徴収すべき個人の市町村民税に係る地方団体の徴収金、第四十一条第一項の規定によりこれと併せて徴収すべき個人の道府県民税に係る地方団体の徴収金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徴収すべき森林環境税に係る徴収金（第三項及び第五項において「市町村未納徴収金」という。）がある場合における当該還付金等
    <sup>art-17-2-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-4</sup>
    The refund, etc. (excluding that falling under item (ii)) of local government levies collected by a municipality, in the case where, in respect of the person entitled to receive the refund, there are local government levies relating to individual municipal inhabitant tax that the municipality is to collect and that have become payable or remittable, local government levies relating to individual prefectural inhabitant tax to be collected together therewith under Article 41, paragraph (1), and collections relating to the forest environment tax to be collected together with those under Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (Act No. 3 of 2019) (referred to as "unpaid municipal collections" in paragraphs (3) and (5)).
    <sup>machine translation, not official</sup>

  **第二項**  前項第一号に規定する場合には、道府県徴収金関係過誤納金の還付を受けるべき者は、当該還付をすべき道府県知事に対し、当該道府県徴収金関係過誤納金（道府県未納徴収金に係る金額又は納付し、若しくは納入すべきこととなつているその他の当該道府県の地方団体の徴収金に係る金額に相当する額を限度とする。）により道府県未納徴収金又は納付し、若しくは納入すべきこととなつているその他の当該道府県の地方団体の徴収金を納付し、又は納入することを委託したものとみなす。
  <sup>art-17-2-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-2</sup>
  In the case prescribed in paragraph (1), item (i), a person entitled to receive a refund of overpayment or payment by mistake of prefectural collections is deemed to have entrusted the prefectural governor who is to make the refund with the payment or remittance of the unpaid prefecture-collected sums, or of other local government levies of that prefecture that have become payable or remittable, out of that overpayment or payment by mistake of prefectural collections (limited to an amount equivalent to the amount relating to the unpaid prefecture-collected sums or the amount relating to the other local government levies of that prefecture that have become payable or remittable).
  <sup>machine translation, not official</sup>

  **第三項**  第一項第二号に規定する場合には、市町村徴収金関係過誤納金の還付を受けるべき者は、当該還付をすべき市町村長に対し、当該市町村徴収金関係過誤納金（市町村未納徴収金に係る金額又は納付し、若しくは納入すべきこととなつているその他の当該市町村の地方団体の徴収金に係る金額に相当する額を限度とする。）により市町村未納徴収金又は納付し、若しくは納入すべきこととなつているその他の当該市町村の地方団体の徴収金を納付し、又は納入することを委託したものとみなす。
  <sup>art-17-2-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3</sup>
  In the case prescribed in paragraph (1), item (ii), a person entitled to receive a refund of overpayment or payment by mistake of municipal collections is deemed to have entrusted the mayor of the municipality who is to make the refund with the payment or remittance of the unpaid municipal collections, or of other local government levies of that municipality that have become payable or remittable, out of that overpayment or payment by mistake of municipal collections (limited to an amount equivalent to the amount relating to the unpaid municipal collections or the amount relating to the other local government levies of that municipality that have become payable or remittable).
  <sup>machine translation, not official</sup>

  **第四項**  第一項第三号に規定する場合には、同号の還付金等の還付を受けるべき者は、当該還付をすべき道府県知事に対し、当該還付金等（道府県未納徴収金に係る金額に相当する額を限度とする。）により道府県未納徴収金を納付し、又は納入することを委託したものとみなす。
  <sup>art-17-2-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-4</sup>
  In the case prescribed in paragraph (1), item (iii), a person entitled to receive the refund, etc. referred to in that item is deemed to have entrusted the prefectural governor who is to make the refund with the payment or remittance of the unpaid prefecture-collected sums out of that refund, etc. (limited to an amount equivalent to the amount relating to the unpaid prefecture-collected sums).
  <sup>machine translation, not official</sup>

  **第五項**  第一項第四号に規定する場合には、同号の還付金等の還付を受けるべき者は、当該還付をすべき市町村長に対し、当該還付金等（市町村未納徴収金に係る金額に相当する額を限度とする。）により市町村未納徴収金を納付し、又は納入することを委託したものとみなす。
  <sup>art-17-2-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-5</sup>
  In the case prescribed in paragraph (1), item (iv), a person entitled to receive the refund, etc. referred to in that item is deemed to have entrusted the mayor of the municipality who is to make the refund with the payment or remittance of the unpaid municipal collections out of that refund, etc. (limited to an amount equivalent to the amount relating to the unpaid municipal collections).
  <sup>machine translation, not official</sup>

  **第六項**  第二項から前項までの規定が適用される場合には、これらの規定による委託納付又は委託納入をするのに適することとなつた時として政令で定める時に、その委託納付又は委託納入に相当する額の還付及び納付又は納入があつたものとみなす。
  <sup>art-17-2-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-6</sup>
  Where paragraph (2) through the preceding paragraph apply, at the time specified by Cabinet Order as the time at which it becomes suitable to make the entrusted payment or entrusted remittance under those provisions, the refund and the payment or remittance of an amount equivalent to that entrusted payment or entrusted remittance are deemed to have been made.
  <sup>machine translation, not official</sup>

  **第七項**  第二項から第五項までの規定が適用される場合には、これらの規定による納付又は納入をした道府県知事又は市町村長は、遅滞なく、その旨をこれらの規定により委託したものとみなされた者に通知しなければならない。
  <sup>art-17-2-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-7</sup>
  Where paragraphs (2) through (5) apply, the prefectural governor or mayor of a municipality who made the payment or remittance under those provisions must without delay notify the person deemed to have made the entrustment under those provisions of that fact.
  <sup>machine translation, not official</sup>

### 第十七条の三（地方税の予納額の還付の特例） — Special Provisions on Refund of Prepaid Amounts of Local Tax
<sup>caption: machine translation, not official</sup>
<sup>art-17-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-3</sup>

  **第一項**  納税者又は特別徴収義務者は、その申出により次に掲げる地方団体の徴収金として納付し、又は納入した金額があるときは、その還付を請求することができない。
  <sup>art-17-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-3/par-1</sup>
  A taxpayer or special collection agent may not claim a refund of an amount paid or remitted upon the person's application as any of the following local government levies.
  <sup>machine translation, not official</sup>

    **一**  納付し、又は納入すべき額が確定しているが、その納期が到来していない地方団体の徴収金
    <sup>art-17-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-3/par-1/item-1</sup>
    Local government levies for which the amount to be paid or remitted has been finalized but the payment period has not yet arrived;
    <sup>machine translation, not official</sup>

    **二**  最近において納付し、又は納入すべき額の確定が確実であると認められる地方団体の徴収金
    <sup>art-17-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-3/par-1/item-2</sup>
    Local government levies for which the finalization of the amount to be paid or remitted in the near term is found to be certain.
    <sup>machine translation, not official</sup>

  **第二項**  前項各号に掲げる地方団体の徴収金として納付し、又は納入された地方団体の徴収金の全部又は一部につき、法律又は条例の改正その他の理由によりその納付又は納入の必要がないこととなつたときは、その時において過誤納金が納付され、又は納入されたものとみなして、前三条の規定を適用する。
  <sup>art-17-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-3/par-2</sup>
  Where, for all or part of local government levies paid or remitted as the local government levies listed in the items of the preceding paragraph, payment or remittance has become unnecessary owing to an amendment of a law or Prefectural or Municipal Ordinance or for any other reason, the provisions of the preceding three Articles apply as if an overpayment or payment by mistake had been paid or remitted at that time.
  <sup>machine translation, not official</sup>

### 第十七条の四（還付加算金） — Interest on Refund
<sup>caption: machine translation, not official</sup>
<sup>art-17-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4</sup>

  **第一項**  地方団体の長は、過誤納金を第十七条又は第十七条の二第一項から第三項までの規定により還付し、又は充当する場合には、次の各号に掲げる過誤納金の区分に従い当該各号に定める日の翌日から地方団体の長が還付のための支出を決定した日又は充当をした日（同日前に充当をするのに適することとなつた日がある場合には、当該適することとなつた日）までの期間の日数に応じ、その金額に年七・三パーセントの割合を乗じて計算した金額（以下「還付加算金」という。）をその還付又は充当をすべき金額に加算しなければならない。
  <sup>art-17-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1</sup>
  When the head of a local government refunds or appropriates an overpayment or payment by mistake under Article 17 or Article 17-2, paragraphs (1) through (3), the head must, in accordance with the classification of overpayments or payments by mistake set out in the following items, add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day specified in the relevant item until the day on which the head decided on the expenditure for the refund or the day on which the appropriation was made (or, if there is a day before that day on which it became suitable to make the appropriation, that day) (hereinafter referred to as "interest on refund").
  <sup>machine translation, not official</sup>

    **一**  更正、決定若しくは賦課決定（普通徴収の方法によつて徴収する地方税の税額を確定する処分をいい、特別徴収の方法によつて徴収する個人の道府県民税及び市町村民税並びに国民健康保険税に係る特別徴収税額を確定する処分を含む。以下この章において同じ。）、第五十三条第三十三項若しくは第三十五項若しくは第三百二十一条の八第三十三項若しくは第三十五項の規定による申告書（法人税に係る更正又は決定により納付すべき法人税額を課税標準として算定した道府県民税又は市町村民税の法人税割額に係るものに限る。）、第七十二条の三十一第一項若しくは第二項の規定による申告書（収入割のみを申告納付すべき法人以外の法人が当該申告に係る事業税の計算の基礎となつた事業年度に係る法人税の課税標準について税務官署の更正又は決定を受けた場合において、当該更正又は決定に係る法人税の課税標準を基礎として計算した事業税に係るものに限る。）、同条第三項の規定による修正申告書若しくは第七十二条の八十九第一項若しくは第三項の規定による申告書（消費税に係る更正又は決定により納付すべき消費税額を課税標準として算定した地方消費税の譲渡割額に係るものに限る。）の提出又は過少申告加算金、不申告加算金若しくは重加算金（以下この章において「加算金」という。）の決定により、納付し、又は納入すべき額が確定した地方団体の徴収金（当該地方団体の徴収金に係る地方税に係る延滞金を含む。）に係る過納金（次号及び第三号に掲げるものを除く。）　当該過納金に係る地方団体の徴収金の納付又は納入があつた日
    <sup>art-17-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-1</sup>
    Overpayments (excluding those listed in the following item and item (iii)) of local government levies (including delinquency charges on the local tax relating to those local government levies) for which the amount to be paid or remitted has been finalized by a reassessment, determination or assessment determination (meaning a disposition finalizing the amount of local tax collected by the method of ordinary collection, and including a disposition finalizing the special collection tax amount relating to individual prefectural inhabitant tax and municipal inhabitant tax and national health insurance tax collected by the method of special collection; the same applies hereinafter in this Chapter), by the submission of a return under Article 53, paragraph (33) or (35) or Article 321-8, paragraph (33) or (35) (limited to one relating to the corporation tax levy amount of prefectural inhabitant tax or municipal inhabitant tax calculated with the amount of corporation tax payable by a reassessment or determination relating to corporation tax as the tax base), a return under Article 72-31, paragraph (1) or (2) (limited to one relating to enterprise tax calculated on the basis of the tax base of corporation tax relating to a reassessment or determination by the tax office, where a corporation other than a corporation that is to file and pay only the revenue levy has received a reassessment or determination by the tax office with respect to the tax base of corporation tax for the business year that was the basis of calculating the enterprise tax relating to that return), an amended return under paragraph (3) of that Article, or a return under Article 72-89, paragraph (1) or (3) (limited to one relating to the transfer levy amount of local consumption tax calculated with the amount of consumption tax payable by a reassessment or determination relating to consumption tax as the tax base), or by the determination of an additional charge for understatement, additional charge for failure to file or substantial additional charge (hereinafter in this Chapter referred to as "additional charge"): the day on which the payment or remittance of the local government levies relating to the overpayment was made;
    <sup>machine translation, not official</sup>

    **二**  更正の請求に基づく更正（当該請求に対する処分に係る審査請求又は訴えについての裁決又は判決を含む。）により、納付し、又は納入すべき額が減少した地方税（当該地方税に係る延滞金を含む。次号において同じ。）に係る過納金　その更正の請求があつた日の翌日から起算して三月を経過する日と当該更正があつた日の翌日から起算して一月を経過する日とのいずれか早い日
    <sup>art-17-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-2</sup>
    Overpayments of local tax (including delinquency charges on that local tax; the same applies in the following item) for which the amount to be paid or remitted has decreased as a result of a reassessment based on a request for reassessment (including a decision or judgment on a request for review or action relating to the disposition on that request): the earlier of the day on which three months have elapsed counting from the day following the day of the request for reassessment and the day on which one month has elapsed counting from the day following the day of the reassessment;
    <sup>machine translation, not official</sup>

    **三**  所得税の更正（更正又は決定により納付すべき税額が確定した所得税額につき行われた更正にあつては、更正の請求に基づくものに限る。以下この号及び第五項において同じ。）又は所得税の申告書（所得税法第二条第一項第三十七号に規定する確定申告書及び同項第三十九号に規定する修正申告書をいう。以下この号及び第五項において同じ。）の提出に基因してされた賦課決定により、納付し、又は納入すべき額が減少した地方税に係る過納金　当該賦課決定の基因となつた所得税の更正の通知が発せられた日の翌日から起算して一月を経過する日又は所得税の申告書の提出がされた日の翌日から起算して一月を経過する日
    <sup>art-17-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-3</sup>
    Overpayments relating to local tax for which the amount to be paid or remitted has decreased as a result of an assessment determination made on the basis of a reassessment of income tax (in the case of a reassessment made for an amount of income tax for which the tax payable has been finalized by reassessment or determination, limited to one based on a request for reassessment; the same applies hereinafter in this item and paragraph (5)) or the submission of an income tax return (meaning a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act (Act No. 33 of 1965) and an amended return prescribed in item (xxxix) of that paragraph; the same applies hereinafter in this item and paragraph (5)): the day on which one month has elapsed counting from the day following the day on which notice of the reassessment of income tax that was the basis of that assessment determination was issued, or the day on which one month has elapsed counting from the day following the day on which the income tax return was submitted;
    <sup>machine translation, not official</sup>

    **四**  前三号に掲げる過納金以外の地方団体の徴収金に係る過誤納金　その過誤納となつた日として政令で定める日の翌日から起算して一月を経過する日
    <sup>art-17-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-4</sup>
    Overpayments or payments by mistake relating to local government levies other than the overpayments listed in the preceding three items: the day on which one month has elapsed counting from the day following the day specified by Cabinet Order as the day on which the overpayment or payment by mistake arose.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、次の各号のいずれかに該当するときは、当該各号に定める期間を同項に規定する期間から控除しなければならない。
  <sup>art-17-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-2</sup>
  In the case of the preceding paragraph, if any of the following items applies, the period specified in the relevant item must be deducted from the period prescribed in that paragraph.
  <sup>machine translation, not official</sup>

    **一**  地方団体の長が過誤納金があることを納税者又は特別徴収義務者に通知した場合において、その通知を発した日から三十日を経過する日までにその過誤納金の還付を請求しないとき　その経過する日の翌日から還付の請求があつた日までの期間
    <sup>art-17-4/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-2/item-1</sup>
    Where the head of a local government has notified a taxpayer or special collection agent that there is an overpayment or payment by mistake, and the person does not claim a refund of it by the day on which 30 days have elapsed from the day the notice was issued: the period from the day following that day until the day on which the claim for refund was made;
    <sup>machine translation, not official</sup>

    **二**  過誤納金の返還請求権につき民事執行法の規定による差押命令又は差押処分が発せられたとき　その差押命令又は差押処分の送達を受けた日の翌日から一週間を経過した日までの期間
    <sup>art-17-4/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-2/item-2</sup>
    Where an order of seizure or a disposition of seizure under the provisions of the Civil Enforcement Act has been issued with respect to the claim for return of the overpayment or payment by mistake: the period until the day on which one week has elapsed counting from the day following the day on which service of the order or disposition of seizure was received;
    <sup>machine translation, not official</sup>

    **三**  過誤納金の返還請求権につき仮差押えがされたとき　その仮差押えがされている期間
    <sup>art-17-4/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-2/item-3</sup>
    Where a provisional seizure has been made with respect to the claim for return of the overpayment or payment by mistake: the period during which that provisional seizure is in effect.
    <sup>machine translation, not official</sup>

  **第三項**  二以上の納期又は二回以上の分割納付若しくは分割納入に係る地方団体の徴収金につき過誤納を生じた場合には、その過誤納金については、その過誤納金の額に相当する地方団体の徴収金に達するまで、納付又は納入の日の順序に従い最後に納付又は納入された金額から順次遡つて求めた金額からなるものとみなして、第一項の規定を適用する。
  <sup>art-17-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-3</sup>
  Where an overpayment or payment by mistake has arisen in local government levies relating to two or more payment periods or two or more installment payments or installment remittances, paragraph (1) applies to that overpayment or payment by mistake as if it consisted of the amounts obtained by going back successively, in the order of the dates of payment or remittance, from the amount last paid or remitted, until local government levies equal to the amount of that overpayment or payment by mistake are reached.
  <sup>machine translation, not official</sup>

  **第四項**  適法に納付され、又は納入された地方団体の徴収金が、その適法な納付又は納入に影響を及ぼすことなくその納付し、又は納入すべき額を変更する法律又は条例の規定に基づき過納となつたときは、その過納金については、これを第一項第四号に掲げる過誤納金と、その過納となつた日を同号に定める日とそれぞれみなして、同項の規定を適用する。
  <sup>art-17-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-4</sup>
  Where local government levies that were lawfully paid or remitted have become overpaid on the basis of a provision of a law or Prefectural or Municipal Ordinance that changes the amount to be paid or remitted without affecting that lawful payment or remittance, paragraph (1) applies to that overpayment as if it were an overpayment or payment by mistake listed in paragraph (1), item (iv), and as if the day on which it became an overpayment were the day specified in that item.
  <sup>machine translation, not official</sup>

  **第五項**  地方団体の徴収金の納付又は納入があつた場合において、その課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づき、その地方税について更正（更正の請求に基づく更正を除く。）又は賦課決定（所得税の更正又は所得税の申告書の提出に基因してされた賦課決定を除く。）が行われたときは、その更正又は賦課決定により過納となつた金額に相当する地方団体の徴収金については、その更正又は賦課決定の日の翌日から起算して一月を経過する日（普通徴収の方法によつて徴収する地方税について、当該賦課決定前にこれらの理由に基づき納付すべき税額が過納となる旨の申出があつた場合には、当該一月を経過する日と当該申出のあつた日の翌日から起算して三月を経過する日とのいずれか早い日）を第一項各号に定める日とみなして、同項の規定を適用する。
  <sup>art-17-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-5</sup>
  Where local government levies have been paid or remitted and a reassessment (excluding a reassessment based on a request for reassessment) or an assessment determination (excluding an assessment determination made on the basis of a reassessment of income tax or the submission of an income tax return) has been made with respect to that local tax on the ground that an economic result arising from a void act included in the facts that were the basis of calculating the tax base has been lost because of the voidness of that act, that a voidable act included in those facts has been rescinded, or another ground equivalent to these specified by Cabinet Order, paragraph (1) applies, for the local government levies equivalent to the amount overpaid by that reassessment or assessment determination, as if the day on which one month has elapsed counting from the day following the day of that reassessment or assessment determination (or, for local tax collected by the method of ordinary collection, where before that assessment determination an application has been made, on any of those grounds, to the effect that the tax amount payable would be overpaid, the earlier of the day on which one month has elapsed and the day on which three months have elapsed counting from the day following the day of that application) were the day specified in the items of paragraph (1).
  <sup>machine translation, not official</sup>

  **第六項**  第一項の規定により、個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割を除く。以下この項において同じ。）、第四十一条第一項の規定によりこれと併せて賦課徴収を行う個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割を除く。以下この項において同じ。）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に係る還付加算金の計算をする場合には、個人の市町村民税、個人の道府県民税及び森林環境税に係る過誤納金の合算額により行うものとする。
  <sup>art-17-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-6</sup>
  Where calculating interest on refund under paragraph (1) relating to individual municipal inhabitant tax (excluding the per capita levy imposed on a person listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this paragraph), individual prefectural inhabitant tax assessed and collected together therewith under Article 41, paragraph (1) (excluding the per capita levy imposed on a person listed in Article 24, paragraph (1), item (ii) and the income levy imposed under Article 50-2; the same applies hereinafter in this paragraph) and forest environment tax assessed and collected together with those under Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, the calculation is to be made on the aggregate amount of the overpayments or payments by mistake relating to individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax.
  <sup>machine translation, not official</sup>

---

## Cites
- art-17-2/par-1: 前条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17
- art-17-2/par-1: この条 → 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_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2
- art-17-2/par-2: 第七百三十九条の五第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-1
- art-17-2/par-2: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-2
- art-17-2/par-2: 同条第八項 → 地方税法 第七百三十九条の五第八項 (Article 739-5, paragraph (8)), art-739-5/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-8
- art-17-2/par-2: 次条第一項第一号 → 地方税法 第十七条の二の二第一項第一号 (Article 17-2-2, paragraph (1), item (i)), art-17-2-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-1
- art-17-2/par-2: 第三号 → 地方税法 第十七条の二の二第一項第三号 (Article 17-2-2, paragraph (1), item (iii)), art-17-2-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-3
- art-17-2/par-2: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-17-2/par-2: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-17-2/par-2: この項 → 地方税法 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-2
- art-17-2/par-2: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-17-2/par-2: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-328#art-328
- art-17-2/par-2: 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_507AC0000000007/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-17-2/par-3: 前二項 → 地方税法 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-1
- art-17-2/par-3: 前二項 → 地方税法 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-2
- art-17-2/par-4: 前三項 → 地方税法 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-1
- art-17-2/par-4: 前三項 → 地方税法 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-2
- art-17-2/par-4: 前三項 → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-3
- art-17-2/par-5: 第一項から第三項まで → 地方税法 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-1
- art-17-2/par-5: 第一項から第三項まで → 地方税法 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-2
- art-17-2/par-5: 第一項から第三項まで → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-3
- art-17-2-2/par-1: 前条 → 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_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2
- art-17-2-2/par-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-3/from-art-72-82#art-72-88/par-2
- art-17-2-2/par-1: 第三項 → 地方税法 第七十二条の八十八第三項 (Article 72-88, paragraph (3)), art-72-88/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-3/from-art-72-82#art-72-88/par-3
- art-17-2-2/par-1: 第七十三条の二第九項 → 地方税法 第七十三条の二第九項 (Article 73-2, paragraph (9)), art-73-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73#art-73-2/par-9
- art-17-2-2/par-1: 第七十三条の二十七第二項 → 地方税法 第七十三条の二十七第二項 (Article 73-27, paragraph (2)), art-73-27/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27/par-2
- art-17-2-2/par-1: 第七十三条の二十七の四第五項 → 地方税法 第七十三条の二十七の四第五項 (Article 73-27-4, paragraph (5)), art-73-27-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-4/par-5
- art-17-2-2/par-1: 第七十四条の十四第三項 → 地方税法 第七十四条の十四第三項 (Article 74-14, paragraph (3)), art-74-14/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-5/from-art-74-12-2#art-74-14/par-3
- art-17-2-2/par-1: 第百四十四条の三十第二項 → 地方税法 第百四十四条の三十第二項 (Article 144-30, paragraph (2)), art-144-30/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-7/from-art-144-30#art-144-30/par-2
- art-17-2-2/par-1: 第三百六十四条第六項 → 地方税法 第三百六十四条第六項 (Article 364, paragraph (6)), art-364/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-364#art-364/par-6
- art-17-2-2/par-1: 第七百四十五条第一項 → 地方税法 第七百四十五条第一項 (Article 745, paragraph (1)), art-745/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-6#art-745/par-1
- art-17-2-2/par-1: 第四百七十七条第三項 → 地方税法 第四百七十七条第三項 (Article 477, paragraph (3)), art-477/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-4/from-art-476#art-477/par-3
- art-17-2-2/par-1: 第六百一条第八項 → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-17-2-2/par-1: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
- art-17-2-2/par-1: 第六百三条第四項 → 地方税法 第六百三条第四項 (Article 603, paragraph (4)), art-603/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-4
- art-17-2-2/par-1: 第六百三条の二第六項 → 地方税法 第六百三条の二第六項 (Article 603-2, paragraph (6)), art-603-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-6
- art-17-2-2/par-1: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- art-17-2-2/par-1: 第六百二十九条第八項 → 地方税法 第六百二十九条第八項 (Article 629, paragraph (8)), art-629/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-8
- art-17-2-2/par-1: 第七百六条の二第二項 → 地方税法 第七百六条の二第二項 (Article 706-2, paragraph (2)), art-706-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-4/sec-7/from-art-703-5#art-706-2/par-2
- art-17-2-2/par-1: 第七百十八条の十第二項 → 地方税法 第七百十八条の十第二項 (Article 718-10, paragraph (2)), art-718-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-4/sec-7/from-art-718-7#art-718-10/par-2
- art-17-2-2/par-1: この条 → 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_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2
- art-17-2-2/par-1/item-1: 第七百三十九条の五第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-1
- art-17-2-2/par-1/item-1: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-2
- art-17-2-2/par-1/item-1: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-17-2-2/par-1/item-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-17-2-2/par-1/item-1: 次号から第四号まで → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2
- art-17-2-2/par-1/item-1: 次号から第四号まで → 地方税法 第十七条の二の二第一項第三号 (Article 17-2-2, paragraph (1), item (iii)), art-17-2-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-3
- art-17-2-2/par-1/item-1: 次号から第四号まで → 地方税法 第十七条の二の二第一項第四号 (Article 17-2-2, paragraph (1), item (iv)), art-17-2-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-4
- art-17-2-2/par-1/item-1: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-17-2-2/par-1/item-1: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-328#art-328
- art-17-2-2/par-1/item-1: 森林環境税及び森林環境譲与税に関する法律（平成三十一年法律第三号）第二条第五号 → e-Gov law 431AC0000000003, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-17-2-2/par-1/item-1: この号 → 地方税法 第十七条の二の二第一項第一号 (Article 17-2-2, paragraph (1), item (i)), art-17-2-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-1
- art-17-2-2/par-1/item-1: 次項 → 地方税法 第十七条の二の二第二項 (Article 17-2-2, paragraph (2)), art-17-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-2
- art-17-2-2/par-1/item-2: 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_507AC0000000007/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-17-2-2/par-1/item-2: この号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2
- art-17-2-2/par-1/item-2: 第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3
- art-17-2-2/par-1/item-3: 第一号 → 地方税法 第十七条の二の二第一項第一号 (Article 17-2-2, paragraph (1), item (i)), art-17-2-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-1
- art-17-2-2/par-1/item-3: 第七百三十九条の五第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-1
- art-17-2-2/par-1/item-3: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-5/from-art-739-2#art-739-5/par-2
- art-17-2-2/par-1/item-3: 次項 → 地方税法 第十七条の二の二第二項 (Article 17-2-2, paragraph (2)), art-17-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-2
- art-17-2-2/par-1/item-3: 第四項 → 地方税法 第十七条の二の二第四項 (Article 17-2-2, paragraph (4)), art-17-2-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-4
- art-17-2-2/par-1/item-4: 第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2
- art-17-2-2/par-1/item-4: 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_507AC0000000007/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-17-2-2/par-1/item-4: 第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3
- art-17-2-2/par-1/item-4: 第五項 → 地方税法 第十七条の二の二第五項 (Article 17-2-2, paragraph (5)), art-17-2-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-5
- art-17-2-2/par-2: 前項第一号 → 地方税法 第十七条の二の二第一項第一号 (Article 17-2-2, paragraph (1), item (i)), art-17-2-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-1
- art-17-2-2/par-3: 第一項第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-2
- art-17-2-2/par-4: 第一項第三号 → 地方税法 第十七条の二の二第一項第三号 (Article 17-2-2, paragraph (1), item (iii)), art-17-2-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-3
- art-17-2-2/par-5: 第一項第四号 → 地方税法 第十七条の二の二第一項第四号 (Article 17-2-2, paragraph (1), item (iv)), art-17-2-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-1/item-4
- art-17-2-2/par-6: 第二項から前項まで → 地方税法 第十七条の二の二第二項 (Article 17-2-2, paragraph (2)), art-17-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-2
- art-17-2-2/par-6: 第二項から前項まで → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3
- art-17-2-2/par-6: 第二項から前項まで → 地方税法 第十七条の二の二第四項 (Article 17-2-2, paragraph (4)), art-17-2-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-4
- art-17-2-2/par-6: 第二項から前項まで → 地方税法 第十七条の二の二第五項 (Article 17-2-2, paragraph (5)), art-17-2-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-5
- art-17-2-2/par-7: 第二項から第五項まで → 地方税法 第十七条の二の二第二項 (Article 17-2-2, paragraph (2)), art-17-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-2
- art-17-2-2/par-7: 第二項から第五項まで → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-3
- art-17-2-2/par-7: 第二項から第五項まで → 地方税法 第十七条の二の二第四項 (Article 17-2-2, paragraph (4)), art-17-2-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-4
- art-17-2-2/par-7: 第二項から第五項まで → 地方税法 第十七条の二の二第五項 (Article 17-2-2, paragraph (5)), art-17-2-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2/par-5
- art-17-3/par-2: 前項 → 地方税法 第十七条の三第一項 (Article 17-3, paragraph (1)), art-17-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-3/par-1
- art-17-3/par-2: 前三条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17
- art-17-3/par-2: 前三条 → 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_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2
- art-17-3/par-2: 前三条 → 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_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2-2
- art-17-4/par-1: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17
- art-17-4/par-1: 第十七条の二第一項から第三項まで → 地方税法 第十七条の二第一項 (Article 17-2, paragraph (1)), art-17-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-1
- art-17-4/par-1: 第十七条の二第一項から第三項まで → 地方税法 第十七条の二第二項 (Article 17-2, paragraph (2)), art-17-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-2
- art-17-4/par-1: 第十七条の二第一項から第三項まで → 地方税法 第十七条の二第三項 (Article 17-2, paragraph (3)), art-17-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17#art-17-2/par-3
- art-17-4/par-1/item-1: 第五十三条第三十三項 → 地方税法 第五十三条第三十三項 (Article 53, paragraph (33)), art-53/par-33 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-53#art-53/par-33
- art-17-4/par-1/item-1: 第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-17-4/par-1/item-1: 第三百二十一条の八第三十三項 → 地方税法 第三百二十一条の八第三十三項 (Article 321-8, paragraph (33)), art-321-8/par-33 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-321-8#art-321-8/par-33
- art-17-4/par-1/item-1: 第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-321-8#art-321-8/par-35
- art-17-4/par-1/item-1: 第七十二条の三十一第一項 → 地方税法 第七十二条の三十一第一項 (Article 72-31, paragraph (1)), art-72-31/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-2/from-art-72-31#art-72-31/par-1
- art-17-4/par-1/item-1: 第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-17-4/par-1/item-1: 同条第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-17-4/par-1/item-1: 第七十二条の八十九第一項 → 地方税法 第七十二条の八十九第一項 (Article 72-89, paragraph (1)), art-72-89/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-3/from-art-72-82#art-72-89/par-1
- art-17-4/par-1/item-1: 第三項 → 地方税法 第七十二条の八十九第三項 (Article 72-89, paragraph (3)), art-72-89/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-3/from-art-72-82#art-72-89/par-3
- art-17-4/par-1/item-1: 次号 → 地方税法 第十七条の四第一項第二号 (Article 17-4, paragraph (1), item (ii)), art-17-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-2
- art-17-4/par-1/item-1: 第三号 → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-3
- art-17-4/par-1/item-2: 次号 → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-3
- art-17-4/par-1/item-3: この号 → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-3
- art-17-4/par-1/item-3: 第五項 → 地方税法 第十七条の四第五項 (Article 17-4, paragraph (5)), art-17-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-5
- art-17-4/par-1/item-3: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- art-17-4/par-1/item-3: 同項第三十九号 → 所得税法 第二条第一項第三十九号 (Article 2, paragraph (1), item (xxxix)), art-2/par-1/item-39 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-39 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-39
- art-17-4/par-1/item-4: 前三号 → 地方税法 第十七条の四第一項第一号 (Article 17-4, paragraph (1), item (i)), art-17-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-1
- art-17-4/par-1/item-4: 前三号 → 地方税法 第十七条の四第一項第二号 (Article 17-4, paragraph (1), item (ii)), art-17-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-2
- art-17-4/par-1/item-4: 前三号 → 地方税法 第十七条の四第一項第三号 (Article 17-4, paragraph (1), item (iii)), art-17-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-3
- art-17-4/par-2: 前項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-17-4/par-3: 第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-17-4/par-4: 第一項第四号 → 地方税法 第十七条の四第一項第四号 (Article 17-4, paragraph (1), item (iv)), art-17-4/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1/item-4
- art-17-4/par-4: 同項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-17-4/par-5: 第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-17-4/par-6: 第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-17-4/par-6: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-17-4/par-6: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-1/from-art-328#art-328
- art-17-4/par-6: この項 → 地方税法 第十七条の四第六項 (Article 17-4, paragraph (6)), art-17-4/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-6
- art-17-4/par-6: 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_507AC0000000007/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-17-4/par-6: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-17-4/par-6: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-1/from-art-45-3-3#art-50-2

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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 令和七年法律第七号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_507AC0000000007), 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-20261027T202151-016, 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-20261027T202151-016, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-012, 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