# 地方税法 / Local Tax Act — 第八章 (Chapter 8)

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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: 第八章 (Chapter 8) — address `ch-8`
- 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-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-8
- 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.

---

## 第八章　地方税における税負担軽減措置等の適用状況等に関する国会報告 — Chapter VIII Report to the Diet on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes
<sup>heading: machine translation, not official</sup>
<sup>ch-8 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8</sup>

### 第七百五十七条（用語の意義） — Meanings of the Terms
<sup>caption: machine translation, not official</sup>
<sup>art-757 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757</sup>

**第一項**  この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
<sup>art-757/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757/par-1</sup>
In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
<sup>machine translation, not official</sup>

  **一**  税負担軽減措置等　道府県民税、事業税、市町村民税、固定資産税その他の地方税を軽減し、若しくは免除し、若しくは還付する措置又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき設けられた特例で、この法律の規定（地方団体の条例により税負担を軽減し又は加重することができる旨の規定、地方団体の長に提出する書類の提出期限の特例を定める規定、税負担を不当に減少させる行為の防止に関する規定その他の政令で定める規定を除く。）により規定されたものをいう。
  <sup>art-757/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757/par-1/item-1</sup>
  tax burden reduction measures, etc.: means measures to reduce, exempt or refund prefectural inhabitant tax, enterprise tax, municipal inhabitant tax, fixed assets tax or other local taxes, or special provisions established with regard to the tax liability, the calculation of the tax base or tax amount, the deadline for filing returns, or the collection concerning those taxes, that are prescribed by the provisions of this Act (excluding provisions to the effect that the tax burden may be reduced or increased by a Prefectural or Municipal Ordinance of a local government, provisions establishing special provisions on the deadline for filing documents to be submitted to the head of a local government, provisions on the prevention of acts that unjustly reduce the tax burden, and other provisions specified by Cabinet Order);
  <sup>machine translation, not official</sup>

  **二**  租税特別措置　租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置をいう。
  <sup>art-757/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757/par-1/item-2</sup>
  special tax measure: means a special tax measure prescribed in Article 2, paragraph (1), item (i) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010);
  <sup>machine translation, not official</sup>

  **三**  適用額　各税負担軽減措置等の適用を受けた者がその適用を受けたことにより増加し、又は減少した税額、所得の金額その他これらに準ずる金額をいう。
  <sup>art-757/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757/par-1/item-3</sup>
  applied amount: means the amount of tax, the amount of income, or any other amount equivalent to these that has increased or decreased for a person who has received the application of each of the tax burden reduction measures, etc. as a result of receiving that application;
  <sup>machine translation, not official</sup>

  **四**  適用実態調査　租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号に規定する適用実態調査をいう。
  <sup>art-757/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757/par-1/item-4</sup>
  survey of actual application: means the survey of actual application prescribed in Article 2, paragraph (1), item (ix) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation;
  <sup>machine translation, not official</sup>

  **五**  適用実態調査情報　租税特別措置の適用状況の透明化等に関する法律第六条第一項に規定する適用実態調査情報をいう。
  <sup>art-757/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757/par-1/item-5</sup>
  survey information on actual application: means the survey information on actual application prescribed in Article 6, paragraph (1) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

### 第七百五十八条（地方税における税負担軽減措置等の適用状況等に関する報告書の作成及び提出） — Preparation and Submission of Reports on the Status of Application of Tax Burden Reduction Measures, etc. in Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-758 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758</sup>

**第一項**  総務大臣は、毎年度、次に掲げる事項を記載した報告書を作成しなければならない。
<sup>art-758/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1</sup>
The Minister for Internal Affairs and Communications must prepare, each fiscal year, a report stating the following matters:
<sup>machine translation, not official</sup>

  **一**  税負担軽減措置等に該当する措置又は特例ごとの適用額の総額
  <sup>art-758/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1/item-1</sup>
  the total applied amount for each measure or special provision that falls under tax burden reduction measures, etc.;
  <sup>machine translation, not official</sup>

  **二**  適用実態調査情報に基づき推計した租税特別措置（所得税又は法人税に係るもので財務大臣が適用実態調査を実施したものに限る。次号及び次条において同じ。）ごとの道府県民税、事業税又は市町村民税への影響額
  <sup>art-758/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1/item-2</sup>
  the amount of the effect on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax for each special tax measure (limited to those relating to income tax or corporation tax for which the Minister of Finance has conducted a survey of actual application; the same applies in the following item and the following Article), estimated on the basis of survey information on actual application; and
  <sup>machine translation, not official</sup>

  **三**  その他税負担軽減措置等の適用の状況及び租税特別措置の道府県民税、事業税又は市町村民税への影響の状況の透明化を図るために必要な事項
  <sup>art-758/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1/item-3</sup>
  other matters necessary for making transparent the status of application of tax burden reduction measures, etc. and the status of the effect of special tax measures on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax.
  <sup>machine translation, not official</sup>

**第二項**  総務大臣は、前項の規定により作成した報告書を国会に提出しなければならない。この場合において、当該報告書は、作成した年度に開会される国会の常会に提出することを常例とする。
<sup>art-758/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-2</sup>
The Minister for Internal Affairs and Communications must submit the report prepared under the preceding paragraph to the Diet. In this case, it is customary to submit the report to the ordinary session of the Diet convened in the fiscal year in which it was prepared.
<sup>machine translation, not official</sup>

### 第七百五十九条（適用実態調査情報の利用等） — Use of Survey Information on Actual Application, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-759 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759</sup>

**第一項**  総務大臣は、前条第一項の報告書を作成するに当たり、税負担軽減措置等の適用の実態及び租税特別措置の道府県民税、事業税又は市町村民税への影響の実態を把握するため必要があるときは、財務大臣に対し、適用実態調査情報その他参考となるべき資料又は情報（以下この条において「適用実態調査情報等」という。）の提供を求めることができる。
<sup>art-759/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-1</sup>
In preparing the report under paragraph (1) of the preceding Article, when it is necessary for grasping the actual status of application of tax burden reduction measures, etc. and the actual status of the effect of special tax measures on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax, the Minister for Internal Affairs and Communications may request the Minister of Finance to provide survey information on actual application and other materials or information that should serve as a reference (hereinafter in this Article referred to as "survey information on actual application, etc.").
<sup>machine translation, not official</sup>

**第二項**  財務大臣は、総務大臣から前項の規定による求めがあつたときは、正当な理由がない限り、適用実態調査情報等を提供するものとする。
<sup>art-759/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-2</sup>
When the Minister of Finance receives a request from the Minister for Internal Affairs and Communications under the preceding paragraph, the Minister of Finance is to provide survey information on actual application, etc., unless there is a justifiable reason.
<sup>machine translation, not official</sup>

**第三項**  前二項の規定により適用実態調査情報等の提供を受けた総務大臣は、適用実態調査情報等を適正に管理するために必要な措置を講じなければならない。
<sup>art-759/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-3</sup>
The Minister for Internal Affairs and Communications who has been provided with survey information on actual application, etc. under the preceding two paragraphs must take the measures necessary for properly managing the survey information on actual application, etc.
<sup>machine translation, not official</sup>

**第四項**  第一項及び第二項の規定により適用実態調査情報等の提供を受けた総務大臣は、前条第一項の報告書を作成する目的以外の目的のために、当該適用実態調査情報等を自ら利用し、又は提供してはならない。
<sup>art-759/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-4</sup>
The Minister for Internal Affairs and Communications who has been provided with survey information on actual application, etc. under paragraphs (1) and (2) must not use that survey information on actual application, etc. by the Minister's own self, or provide it, for a purpose other than the purpose of preparing the report under paragraph (1) of the preceding Article.
<sup>machine translation, not official</sup>

### 第七百六十条（総務省令への委任） — Delegation to Order of the Ministry of Internal Affairs and Communications
<sup>caption: machine translation, not official</sup>
<sup>art-760 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-760</sup>

**第一項**  前三条に定めるもののほか、第七百五十八条第一項の報告書の作成方法その他この章の規定を実施するために必要な事項は、総務省令で定める。
<sup>art-760/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-760/par-1</sup>
In addition to what is provided for in the preceding three Articles, the method of preparing the report under Article 758, paragraph (1) and other matters necessary for implementing the provisions of this Chapter are specified by Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

---

## Cites
- art-757/par-1/item-2: 租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号 → e-Gov law 422AC0000000008, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection
- art-757/par-1/item-4: 租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号 → e-Gov law 422AC0000000008, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection
- art-757/par-1/item-5: 租税特別措置の適用状況の透明化等に関する法律第六条第一項 → e-Gov law 422AC0000000008, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-758/par-1/item-2: 次号 → 地方税法 第七百五十八条第一項第三号 (Article 758, paragraph (1), item (iii)), art-758/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1/item-3
- art-758/par-1/item-2: 次条 → 地方税法 第七百五十九条 (Article 759), art-759 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759
- art-758/par-2: 前項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1
- art-759/par-1: 前条第一項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1
- art-759/par-1: この条 → 地方税法 第七百五十九条 (Article 759), art-759 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759
- art-759/par-2: 前項 → 地方税法 第七百五十九条第一項 (Article 759, paragraph (1)), art-759/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-1
- art-759/par-3: 前二項 → 地方税法 第七百五十九条第一項 (Article 759, paragraph (1)), art-759/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-1
- art-759/par-3: 前二項 → 地方税法 第七百五十九条第二項 (Article 759, paragraph (2)), art-759/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-2
- art-759/par-4: 第一項 → 地方税法 第七百五十九条第一項 (Article 759, paragraph (1)), art-759/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-1
- art-759/par-4: 第二項 → 地方税法 第七百五十九条第二項 (Article 759, paragraph (2)), art-759/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759/par-2
- art-759/par-4: 前条第一項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1
- art-760/par-1: 前三条 → 地方税法 第七百五十七条 (Article 757), art-757 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-757
- art-760/par-1: 前三条 → 地方税法 第七百五十八条 (Article 758), art-758 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758
- art-760/par-1: 前三条 → 地方税法 第七百五十九条 (Article 759), art-759 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-759
- art-760/par-1: 第七百五十八条第一項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270101_508AC0000000002/text/ch-8#art-758/par-1

---

## 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-20261027T202151-111, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-181, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-182, 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