# 地方税法 / Local Tax Act — 第六節 (Chapter 4, Section 6)

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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: 第六節 (Chapter 4, Section 6) — address `ch-4/sec-6`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-4/sec-6
- 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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## 第六節　都市計画税 — Section 6 City Planning Tax
<sup>heading: machine translation, not official</sup>
<sup>ch-4/sec-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6</sup>

### 第七百二条（都市計画税の課税客体等） — Object of Taxation, etc. of City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702</sup>

  **第一項**  市町村は、都市計画法に基づいて行う都市計画事業又は土地区画整理法に基づいて行う土地区画整理事業に要する費用に充てるため、当該市町村の区域で都市計画法第五条の規定により都市計画区域として指定されたもの（以下この項において「都市計画区域」という。）のうち同法第七条第一項に規定する市街化区域（当該都市計画区域について同項に規定する区域区分に関する都市計画が定められていない場合には、当該都市計画区域の全部又は一部の区域で条例で定める区域）内に所在する土地及び家屋に対し、その価格を課税標準として、当該土地又は家屋の所有者に都市計画税を課することができる。当該都市計画区域のうち同項に規定する市街化調整区域内に所在する土地及び家屋の所有者に対して都市計画税を課さないことが当該市街化区域内に所在する土地及び家屋の所有者に対して都市計画税を課することとの均衡を著しく失すると認められる特別の事情がある場合には、当該市街化調整区域のうち条例で定める区域内に所在する土地及び家屋についても、同様とする。
  <sup>art-702/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702/par-1</sup>
  A municipality may, in order to defray the expenses of city planning projects carried out under the City Planning Act or land readjustment projects carried out under the Land Readjustment Act, impose city planning tax on the owners of land and houses located within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (where city planning concerning the area division prescribed in that paragraph has not been established for the city planning area, an area, being the whole or a part of the city planning area, specified by Municipal Ordinance) of the area of the municipality that has been designated as a city planning area pursuant to Article 5 of the City Planning Act (hereinafter in this paragraph referred to as the "city planning area"), with the price of that land or house as the tax base. The same applies to land and houses located within an area specified by Municipal Ordinance of the urbanization control areas, where there are special circumstances under which, in the city planning area, not imposing city planning tax on the owners of land and houses located within an urbanization control area prescribed in Article 7, paragraph (1) of the City Planning Act is found to significantly upset the balance with imposing city planning tax on the owners of land and houses located within the urbanization promotion area.
  <sup>machine translation, not official</sup>

  **第二項**  前項の「価格」とは、当該土地又は家屋に係る固定資産税の課税標準となるべき価格（第三百四十九条の三第九項から第十一項まで、第二十一項から第二十三項まで、第二十五項、第二十七項から第三十項まで、第三十二項又は第三十三項の規定の適用を受ける土地又は家屋にあつては、その価格にそれぞれ当該各項に定める率を乗じて得た額）をいい、前項の「所有者」とは、当該土地又は家屋に係る固定資産税について第三百四十三条（第三項、第九項及び第十項を除く。）において所有者とされ、又は所有者とみなされる者をいう。
  <sup>art-702/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702/par-2</sup>
  The "price" in the preceding paragraph means the price that is to be the tax base for fixed assets tax relating to that land or house (for land or a house subject to the application of Article 349-3, paragraphs (9) through (11), paragraphs (21) through (23), paragraph (25), paragraphs (27) through (30), paragraph (32) or paragraph (33), the amount obtained by multiplying that price by the rate specified in the relevant paragraph), and the "owner" in the preceding paragraph means a person who is treated as, or deemed to be, the owner under Article 343 (excluding paragraphs (3), (9) and (10)) with regard to the fixed assets tax relating to that land or house.
  <sup>machine translation, not official</sup>

### 第七百二条の二（都市計画税の非課税の範囲） — Scope of Exemption from City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-2</sup>

  **第一項**  市町村は、国、非課税独立行政法人、国立大学法人等、日本年金機構、福島国際研究教育機構及び国立健康危機管理研究機構並びに都道府県、市町村、特別区、これらの組合、財産区、合併特例区及び地方独立行政法人に対しては、都市計画税を課することができない。
  <sup>art-702-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-2/par-1</sup>
  A municipality may not impose city planning tax on the State, tax-exempt incorporated administrative agencies, national university corporations, etc., the Japan Pension Service, the Fukushima Institute for Research, Education and Innovation and the Japan Institute for Health Security, or on a prefecture, municipality, special ward, union of these, property ward, special merger district or local incorporated administrative agency.
  <sup>machine translation, not official</sup>

  **第二項**  前項に規定するもののほか、市町村は、第三百四十八条第二項から第五項まで、第七項若しくは第九項又は第三百五十一条の規定により固定資産税を課することができない土地又は家屋に対しては、都市計画税を課することができない。
  <sup>art-702-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-2/par-2</sup>
  In addition to what is provided in the preceding paragraph, a municipality may not impose city planning tax on land or a house on which fixed assets tax may not be imposed under Article 348, paragraphs (2) through (5), paragraph (7) or paragraph (9), or Article 351.
  <sup>machine translation, not official</sup>

### 第七百二条の三（住宅用地等に対する都市計画税の課税標準の特例） — Special Provisions on the Tax Base of City Planning Tax for Residential Land, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-702-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-3</sup>

  **第一項**  第三百四十九条の三の二第一項又は第三百四十九条の三の三第一項（同条第二項において準用する場合及び同条第三項（同条第四項において準用する場合を含む。）の規定により読み替えて適用される場合を含む。次項において同じ。）の規定の適用を受ける土地に対して課する都市計画税の課税標準は、第七百二条第一項の規定にかかわらず、当該土地に係る都市計画税の課税標準となるべき価格の三分の二の額とする。
  <sup>art-702-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-3/par-1</sup>
  The tax base of the city planning tax imposed on land subject to the application of Article 349-3-2, paragraph (1) or Article 349-3-3, paragraph (1) (including where applied mutatis mutandis under Article 349-3-3, paragraph (2), and where applied with terms replaced pursuant to Article 349-3-3, paragraph (3) (including as applied mutatis mutandis under Article 349-3-3, paragraph (4)); the same applies in the following paragraph) is, notwithstanding Article 702, paragraph (1), two-thirds of the price that is to be the tax base of the city planning tax relating to that land.
  <sup>machine translation, not official</sup>

  **第二項**  第三百四十九条の三の二第二項の規定又は第三百四十九条の三の三第一項の規定により読み替えて適用される第三百四十九条の三の二第二項の規定の適用を受ける土地に対して課する都市計画税の課税標準は、第七百二条第一項及び前項の規定にかかわらず、当該土地に係る都市計画税の課税標準となるべき価格の三分の一の額とする。
  <sup>art-702-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-3/par-2</sup>
  The tax base of the city planning tax imposed on land subject to the application of Article 349-3-2, paragraph (2), or of Article 349-3-2, paragraph (2) as applied with terms replaced pursuant to Article 349-3-3, paragraph (1), is, notwithstanding Article 702, paragraph (1) and the preceding paragraph, one-third of the price that is to be the tax base of the city planning tax relating to that land.
  <sup>machine translation, not official</sup>

### 第七百二条の四（都市計画税の税率） — Tax Rate of City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-4</sup>

  **第一項**  都市計画税の税率は、百分の〇・三を超えることができない。
  <sup>art-702-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-4/par-1</sup>
  The tax rate of city planning tax may not exceed 0.3 percent.
  <sup>machine translation, not official</sup>

### 第七百二条の四の二（震災等により滅失等した家屋に代わる家屋等に対する都市計画税の減額） — Reduction of City Planning Tax on Houses Replacing Houses Lost, etc. in an Earthquake or Other Disaster
<sup>caption: machine translation, not official</sup>
<sup>art-702-4-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-4-2</sup>

  **第一項**  市町村は、震災、風水害、火災その他の災害（以下この条において「震災等」という。）により滅失し、又は損壊した家屋の所有者（当該家屋が共有物である場合には、その持分を有する者を含む。）その他の政令で定める者が、政令で定める区域内に当該震災等の発生した日から同日の属する年の翌年の三月三十一日から起算して四年を経過する日までの間に、当該滅失し、若しくは損壊した家屋に代わるものと市町村長が認める家屋を取得し、又は当該損壊した家屋を改築した場合における当該取得され、又は改築された家屋に対して課する都市計画税については、当該家屋が取得され、又は改築された日（当該家屋が当該震災等の発生した日以後において二回以上改築された場合には、その最初に改築された日。以下この条において同じ。）の属する年の翌年の一月一日（当該家屋が取得され、又は改築された日が一月一日である場合には、同日）を賦課期日とする年度から四年度分の都市計画税に限り、政令で定めるところにより、当該家屋に係る都市計画税額のうち、この条の規定の適用を受ける部分に係る税額として政令で定めるところにより算定した額（当該家屋が区分所有に係る家屋である場合又は共有物である家屋である場合には、この条の規定の適用を受ける部分に係る税額として各区分所有者（建物の区分所有等に関する法律第二条第二項に規定する区分所有者をいう。）又は各共有者ごとに政令で定めるところにより算定した額の合算額）の二分の一に相当する額を当該家屋に係る都市計画税額から減額するものとする。
  <sup>art-702-4-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-4-2/par-1</sup>
  With respect to the city planning tax imposed on a house acquired or rebuilt, where the owner of a house (including, where the house is property in co-ownership, a person holding a share in it) lost or damaged by an earthquake, storm, flood, fire or other disaster (hereinafter in this Article referred to as "earthquake or other disaster"), or any other person specified by Cabinet Order, has, within an area specified by Cabinet Order, during the period from the date of occurrence of that earthquake or other disaster until the day on which four years have elapsed counting from March 31 of the year following the year in which that date falls, acquired a house that the mayor of the municipality finds to replace the lost or damaged house, or rebuilt the damaged house, a municipality is to, as provided by Cabinet Order, reduce, only for the city planning tax for four fiscal years beginning with the fiscal year for which January 1 of the year following the year in which falls the day on which that house was acquired or rebuilt (where that house has been rebuilt twice or more on or after the date of occurrence of that earthquake or other disaster, the day on which it was first rebuilt; the same applies hereinafter in this Article) (or that day, if the day on which that house was acquired or rebuilt is January 1) is the assessment date, an amount equivalent to one-half of the amount calculated as provided by Cabinet Order as the tax amount for the portion of the city planning tax amount relating to that house to which this Article applies (where that house is a building held in unit ownership or is property in co-ownership, the total of the amounts calculated as provided by Cabinet Order for each unit owner (meaning a unit owner prescribed in Article 2, paragraph (2) of the Act on Building Unit Ownership) or each co-owner as the tax amount for the portion to which this Article applies), from the city planning tax amount relating to that house.
  <sup>machine translation, not official</sup>

### 第七百二条の五（都市計画税の納税管理人） — Tax Agent for City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-5</sup>

  **第一項**  第三百五十五条第一項の規定により定められた固定資産税の納税管理人は、当該納税義務者に係る都市計画税の納税管理人として、納税に関する一切の事項を処理しなければならない。
  <sup>art-702-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-5/par-1</sup>
  The tax agent for fixed assets tax appointed under Article 355, paragraph (1) must handle all matters relating to tax payment as the tax agent for city planning tax relating to the person liable for tax in question.
  <sup>machine translation, not official</sup>

### 第七百二条の六（都市計画税の賦課期日） — Assessment Date of City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-6</sup>

  **第一項**  都市計画税の賦課期日は、当該年度の初日の属する年の一月一日とする。
  <sup>art-702-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-6/par-1</sup>
  The assessment date of city planning tax is January 1 of the year containing the first day of the fiscal year in question.
  <sup>machine translation, not official</sup>

### 第七百二条の七（都市計画税の納期） — Payment Periods of City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702-7 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-7</sup>

  **第一項**  都市計画税の納期は、四月、七月、十二月及び二月中において、当該市町村の条例で定める。ただし、特別の事情がある場合においては、これと異なる納期を定めることができる。
  <sup>art-702-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-7/par-1</sup>
  The payment periods of city planning tax are to be specified by the Municipal Ordinance of the municipality within April, July, December and February; provided, however, that where there are special circumstances, payment periods different from these may be specified.
  <sup>machine translation, not official</sup>

  **第二項**  都市計画税額（次条第一項前段の規定によつて固定資産税をあわせて徴収する場合にあつては、都市計画税額と固定資産税額との合算額とする。）が市町村の条例で定める金額以下であるものについては、当該市町村は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。
  <sup>art-702-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-7/par-2</sup>
  With respect to city planning tax for which the city planning tax amount (where fixed assets tax is collected together under the first sentence of paragraph (1) of the following Article, the total of the city planning tax amount and the fixed assets tax amount) is not more than the amount specified by Municipal Ordinance of the municipality, the municipality may collect the whole amount in any one of the payment periods specified under the preceding paragraph.
  <sup>machine translation, not official</sup>

### 第七百二条の八（都市計画税の賦課徴収等） — Assessment and Collection, etc. of City Planning Tax
<sup>caption: machine translation, not official</sup>
<sup>art-702-8 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8</sup>

  **第一項**  都市計画税の賦課徴収は、固定資産税の賦課徴収の例によるものとし、特別の事情がある場合を除くほか、固定資産税の賦課徴収とあわせて行うものとする。この場合において、第十七条の四の規定に基く還付加算金、第三百六十五条第二項の規定に基く納期前の納付に対する報奨金又は第三百六十八条若しくは第三百六十九条の規定に基く延滞金の計算については、都市計画税及び固定資産税の額の合算額によつて当該各条の規定を適用するものとする。
  <sup>art-702-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1</sup>
  The assessment and collection of city planning tax is to be carried out in accordance with the rules for the assessment and collection of fixed assets tax and, except where there are special circumstances, is to be carried out together with the assessment and collection of fixed assets tax. In this case, for the calculation of interest on refund under Article 17-4, a monetary incentive for payment before the payment period under Article 365, paragraph (2), or a delinquency charge under Article 368 or Article 369, the provisions of the relevant Articles are to be applied on the basis of the total of the city planning tax amount and the fixed assets tax amount.
  <sup>machine translation, not official</sup>

  **第二項**  都市計画税の賦課徴収に関する修正の申出及び審査請求並びに出訴については、固定資産税の賦課徴収に関する修正の申出及び審査請求並びに出訴の例によるものとする。
  <sup>art-702-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-2</sup>
  A petition for correction, a request for review and the filing of an action concerning the assessment and collection of city planning tax are to be governed by the rules for a petition for correction, a request for review and the filing of an action concerning the assessment and collection of fixed assets tax.
  <sup>machine translation, not official</sup>

  **第三項**  都市計画税の納税義務者は、都市計画税に係る地方団体の徴収金を、固定資産税に係る地方団体の徴収金の納付の例により納付するものとし、特別の事情がある場合を除くほか、固定資産税に係る地方団体の徴収金とあわせて納付しなければならない。
  <sup>art-702-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-3</sup>
  A person liable for city planning tax is to pay the local government levies relating to city planning tax in accordance with the rules for the payment of local government levies relating to fixed assets tax and, except where there are special circumstances, must pay them together with the local government levies relating to fixed assets tax.
  <sup>machine translation, not official</sup>

  **第四項**  第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、都市計画税及び固定資産税に係る地方団体の徴収金の納付があつたときは、その納付額から督促手数料及び滞納処分費を控除した額を都市計画税及び固定資産税の額にあん分した額に相当する都市計画税又は固定資産税に係る地方団体の徴収金の納付があつたものとする。
  <sup>art-702-8/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-4</sup>
  Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when local government levies relating to city planning tax and fixed assets tax have been paid, payment is deemed to have been made of the local government levies relating to city planning tax or fixed assets tax in the amounts equivalent to the amounts obtained by apportioning the amount paid, less the demand fee and the expenses for the delinquent tax collection procedure, between the city planning tax amount and the fixed assets tax amount.
  <sup>machine translation, not official</sup>

  **第五項**  第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合においては、当該都市計画税の賦課徴収に用いる納税通知書、納期限変更告知書、督促状その他の文書は、固定資産税の賦課徴収に用いるそれらの文書とあわせて作成するものとする。
  <sup>art-702-8/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-5</sup>
  Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), the tax notices, notices of change of due date for payment, demand letters and other documents used in the assessment and collection of that city planning tax are to be prepared together with those documents used in the assessment and collection of fixed assets tax.
  <sup>machine translation, not official</sup>

  **第六項**  第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、市町村長が当該固定資産税の納期限を延長したときは、当該納税者に係る都市計画税の納期限についても、同一期間延長されたものとする。
  <sup>art-702-8/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-6</sup>
  Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when the mayor of the municipality has extended the due date for payment of that fixed assets tax, the due date for payment of the city planning tax relating to the taxpayer in question is also deemed to have been extended by the same period.
  <sup>machine translation, not official</sup>

  **第七項**  第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、市町村長が第三百六十七条、第三百六十八条第三項又は第三百六十九条第二項の規定によつて固定資産税又は当該固定資産税に係る延滞金額を減免したときは、当該納税者に係る都市計画税又は当該都市計画税に係る延滞金額についても、当該固定資産税又は当該固定資産税に係る延滞金額に対する減免額の割合と同じ割合によつて減免されたものとする。
  <sup>art-702-8/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-7</sup>
  Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when the mayor of the municipality has reduced or exempted fixed assets tax or the amount of delinquency charge relating to that fixed assets tax under Article 367, Article 368, paragraph (3) or Article 369, paragraph (2), the city planning tax relating to the taxpayer in question or the amount of delinquency charge relating to that city planning tax is also deemed to have been reduced or exempted at the same rate as the ratio of the amount reduced or exempted to that fixed assets tax or the amount of delinquency charge relating to that fixed assets tax.
  <sup>machine translation, not official</sup>

  **第八項**  第三百五十八条、第三百七十四条から第三百七十六条までの規定は、第一項の規定によつて固定資産税の賦課徴収の例により賦課徴収を行う都市計画税について準用する。
  <sup>art-702-8/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-8/par-8</sup>
  The provisions of Article 358 and Articles 374 to 376 apply mutatis mutandis to city planning tax assessed and collected under paragraph (1) in accordance with the rules for the assessment and collection of fixed assets tax.
  <sup>machine translation, not official</sup>

---

## Cites
- art-702/par-1: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection
- art-702/par-1: この項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702/par-1
- art-702/par-1: 同法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-702/par-2: 前項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702/par-1
- art-702/par-2: 第三百四十九条の三第九項から第十一項まで → 地方税法 第三百四十九条の三第十項 (Article 349-3, paragraph (10)), art-349-3/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-10
- art-702/par-2: 第三百四十九条の三第九項から第十一項まで → 地方税法 第三百四十九条の三第十一項 (Article 349-3, paragraph (11)), art-349-3/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-11
- art-702/par-2: 第三百四十九条の三第九項から第十一項まで → 地方税法 第三百四十九条の三第九項 (Article 349-3, paragraph (9)), art-349-3/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-9
- art-702/par-2: 第二十一項から第二十三項まで → 地方税法 第三百四十九条の三第二十一項 (Article 349-3, paragraph (21)), art-349-3/par-21 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-21
- art-702/par-2: 第二十一項から第二十三項まで → 地方税法 第三百四十九条の三第二十二項 (Article 349-3, paragraph (22)), art-349-3/par-22 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-22
- art-702/par-2: 第二十一項から第二十三項まで → 地方税法 第三百四十九条の三第二十三項 (Article 349-3, paragraph (23)), art-349-3/par-23 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-23
- art-702/par-2: 第二十五項 → 地方税法 第三百四十九条の三第二十五項 (Article 349-3, paragraph (25)), art-349-3/par-25 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-25
- art-702/par-2: 第二十七項から第三十項まで → 地方税法 第三百四十九条の三第二十七項 (Article 349-3, paragraph (27)), art-349-3/par-27 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-27
- art-702/par-2: 第二十七項から第三十項まで → 地方税法 第三百四十九条の三第二十八項 (Article 349-3, paragraph (28)), art-349-3/par-28 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-28
- art-702/par-2: 第二十七項から第三十項まで → 地方税法 第三百四十九条の三第二十九項 (Article 349-3, paragraph (29)), art-349-3/par-29 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-29
- art-702/par-2: 第二十七項から第三十項まで → 地方税法 第三百四十九条の三第三十項 (Article 349-3, paragraph (30)), art-349-3/par-30 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-30
- art-702/par-2: 第三十二項 → 地方税法 第三百四十九条の三第三十二項 (Article 349-3, paragraph (32)), art-349-3/par-32 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-32
- art-702/par-2: 第三十三項 → 地方税法 第三百四十九条の三第三十三項 (Article 349-3, paragraph (33)), art-349-3/par-33 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3/par-33
- art-702/par-2: 第三百四十三条 → 地方税法 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-341#art-343
- art-702/par-2: 第三項 → 地方税法 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-341#art-343/par-3
- art-702/par-2: 第九項 → 地方税法 第三百四十三条第九項 (Article 343, paragraph (9)), art-343/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-341#art-343/par-9
- art-702/par-2: 第十項 → 地方税法 第三百四十三条第十項 (Article 343, paragraph (10)), art-343/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-341#art-343/par-10
- art-702-2/par-2: 前項 → 地方税法 第七百二条の二第一項 (Article 702-2, paragraph (1)), art-702-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-2/par-1
- art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-348#art-348/par-2
- art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-348#art-348/par-3
- art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-348#art-348/par-4
- art-702-2/par-2: 第三百四十八条第二項から第五項まで → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-348#art-348/par-5
- art-702-2/par-2: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-348#art-348/par-7
- art-702-2/par-2: 第九項 → 地方税法 第三百四十八条第九項 (Article 348, paragraph (9)), art-348/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-348#art-348/par-9
- art-702-2/par-2: 第三百五十一条 → 地方税法 第三百五十一条 (Article 351), art-351 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-351#art-351
- art-702-3/par-1: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- art-702-3/par-1: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-702-3/par-1: 同条第二項 → 地方税法 第三百四十九条の三の三第二項 (Article 349-3-3, paragraph (2)), art-349-3-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-2
- art-702-3/par-1: 同条第三項 → 地方税法 第三百四十九条の三の三第三項 (Article 349-3-3, paragraph (3)), art-349-3-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-3
- art-702-3/par-1: 同条第四項 → 地方税法 第三百四十九条の三の三第四項 (Article 349-3-3, paragraph (4)), art-349-3-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-4
- art-702-3/par-1: 次項 → 地方税法 第七百二条の三第二項 (Article 702-3, paragraph (2)), art-702-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-3/par-2
- art-702-3/par-1: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702/par-1
- art-702-3/par-2: 第三百四十九条の三の二第二項 → 地方税法 第三百四十九条の三の二第二項 (Article 349-3-2, paragraph (2)), art-349-3-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-2
- art-702-3/par-2: 第三百四十九条の三の三第一項 → 地方税法 第三百四十九条の三の三第一項 (Article 349-3-3, paragraph (1)), art-349-3-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-3/par-1
- art-702-3/par-2: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702/par-1
- art-702-3/par-2: 前項 → 地方税法 第七百二条の三第一項 (Article 702-3, paragraph (1)), art-702-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-3/par-1
- art-702-4-2/par-1: この条 → 地方税法 第七百二条の四の二 (Article 702-4-2), art-702-4-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-4-2
- art-702-4-2/par-1: 建物の区分所有等に関する法律第二条第二項 → 建物の区分所有等に関する法律 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-2/par-2 · https://japanlaw.org/l/337AC0000000069/art-2/par-2
- art-702-5/par-1: 第三百五十五条第一項 → 地方税法 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-355/par-1
- art-702-7/par-2: 次条第一項 → 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_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1
- art-702-7/par-2: 前項 → 地方税法 第七百二条の七第一項 (Article 702-7, paragraph (1)), art-702-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-4/sec-6#art-702-7/par-1
- art-702-8/par-1: 第十七条の四 → 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_508AC0000000002/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-702-8/par-1: 第三百六十五条第二項 → 地方税法 第三百六十五条第二項 (Article 365, paragraph (2)), art-365/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-364#art-365/par-2
- art-702-8/par-1: 第三百六十八条 → 地方税法 第三百六十八条 (Article 368), art-368 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-364#art-368
- art-702-8/par-1: 第三百六十九条 → 地方税法 第三百六十九条 (Article 369), art-369 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-364#art-369
- art-702-8/par-4: 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_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1
- art-702-8/par-5: 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_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1
- art-702-8/par-6: 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_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1
- art-702-8/par-7: 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_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1
- art-702-8/par-7: 第三百六十七条 → 地方税法 第三百六十七条 (Article 367), art-367 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-364#art-367
- art-702-8/par-7: 第三百六十八条第三項 → 地方税法 第三百六十八条第三項 (Article 368, paragraph (3)), art-368/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-364#art-368/par-3
- art-702-8/par-7: 第三百六十九条第二項 → 地方税法 第三百六十九条第二項 (Article 369, paragraph (2)), art-369/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-364#art-369/par-2
- art-702-8/par-8: 第三百五十八条 → 地方税法 第三百五十八条 (Article 358), art-358 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-358
- art-702-8/par-8: 第三百七十四条から第三百七十六条まで → 地方税法 第三百七十四条 (Article 374), art-374 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-370#art-374
- art-702-8/par-8: 第三百七十四条から第三百七十六条まで → 地方税法 第三百七十五条 (Article 375), art-375 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-370#art-375
- art-702-8/par-8: 第三百七十四条から第三百七十六条まで → 地方税法 第三百七十六条 (Article 376), art-376 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-3/sec-2/from-art-370#art-376
- art-702-8/par-8: 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_508AC0000000002/text/ch-4/sec-6#art-702-8/par-1

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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 令和八年法律第二号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-166, 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-20261027T214204-166, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-167, 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