# 地方税法 / Local Tax Act — 第一節 (Chapter 1, Section 1)
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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: 第一節 (Chapter 1, Section 1) — address `ch-1/sec-1`
- Text: the text as amended with effect from 2027-04-16 (On a day set by Cabinet Order, no later than 16 April 2027 — the amending law allows up to nine months from promulgation. The exact day is not fixed yet.), standing until 2027-04-30 — NOT yet in force (revision 20270416_508AC0000000059)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#ch-1/sec-1
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-1
- 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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## 第一節 通則 — Section 1 Common Provisions
heading: machine translation, not official
ch-1/sec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#ch-1/sec-1
### 第一条（用語） — Terms
caption: machine translation, not official
art-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1
**第一項** この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-1/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1
In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
machine translation, not official
**一** 地方団体 道府県又は市町村をいう。
art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-1
local government: means a prefecture or a municipality;
machine translation, not official
**二** 地方団体の長 道府県知事又は市町村長をいう。
art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-2
head of a local government: means a prefectural governor or the mayor of a municipality;
machine translation, not official
**三** 徴税吏員 道府県知事若しくはその委任を受けた道府県職員又は市町村長若しくはその委任を受けた市町村職員をいう。
art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-3
tax collection official: means a prefectural governor or a prefectural employee to whom the governor has delegated authority, or the mayor of a municipality or a municipal employee to whom the mayor has delegated authority;
machine translation, not official
**四** 地方税 道府県税又は市町村税をいう。
art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-4
local tax: means a prefectural tax or a municipal tax;
machine translation, not official
**五** 標準税率 地方団体が課税する場合に通常よるべき税率でその財政上その他の必要があると認める場合においては、これによることを要しない税率をいい、総務大臣が地方交付税の額を定める際に基準財政収入額の算定の基礎として用いる税率とする。
art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-5
standard tax rate: means the tax rate that a local government should normally apply when imposing taxes, which need not be followed where the local government finds it necessary for its finances or other reasons, and which is the tax rate used by the Minister for Internal Affairs and Communications as the basis for calculating the standard fiscal revenue amount when determining the amount of local allocation tax;
machine translation, not official
**六** 納税通知書 納税者が納付すべき地方税について、その賦課の根拠となつた法律及び当該地方団体の条例の規定、納税者の住所及び氏名、課税標準額、税率、税額、納期、各納期における納付額、納付の場所並びに納期限までに税金を納付しなかつた場合において執られるべき措置及び賦課に不服がある場合における救済の方法を記載した文書で当該地方団体が作成するものをいう。
art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-6
tax notice: means a document prepared by a local government that states, with regard to a local tax that a taxpayer is to pay, the provisions of the Act and of the Prefectural or Municipal Ordinance of that local government that form the basis of its assessment, the taxpayer's address and name, the amount of the tax base, the tax rate, the tax amount, the payment periods, the amount to be paid in each payment period, the place of payment, the measures to be taken in the case where the tax is not paid by the due date for payment, and the means of relief in the case where the taxpayer has an objection to the assessment;
machine translation, not official
**七** 普通徴収 徴税吏員が納税通知書を当該納税者に交付することによつて地方税を徴収することをいう。
art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-7
ordinary collection: means the collection of a local tax by a tax collection official by delivering a tax notice to the taxpayer concerned;
machine translation, not official
**八** 申告納付 納税者がその納付すべき地方税の課税標準額及び税額を申告し、及びその申告した税金を納付することをいう。
art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-8
filing and payment: means a taxpayer's filing the amount of the tax base and the tax amount of the local tax it is to pay, and paying the tax so filed;
machine translation, not official
**九** 特別徴収 地方税の徴収について便宜を有する者にこれを徴収させ、且つ、その徴収すべき税金を納入させることをいう。
art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-9
special collection: means having a person who is in a convenient position for collecting a local tax collect it, and remit the tax that is to be collected;
machine translation, not official
**十** 特別徴収義務者 特別徴収によつて地方税を徴収し、且つ、納入する義務を負う者をいう。
art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-10
special collection agent: means a person who bears the obligation to collect and remit a local tax by special collection;
machine translation, not official
**十一** 申告納入 特別徴収義務者がその徴収すべき地方税の課税標準額及び税額を申告し、及びその申告した税金を納入することをいう。
art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-11
filing and payment-in: means a special collection agent's filing the amount of the tax base and the tax amount of the local tax it is to collect, and remitting the tax so filed;
machine translation, not official
**十二** 納入金 特別徴収義務者が徴収し、且つ、納入すべき地方税をいう。
art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-12
remittance: means a local tax that a special collection agent collects and is to remit;
machine translation, not official
**十三** 証紙徴収 地方団体が納税通知書を交付しないでその発行する証紙をもつて地方税を払い込ませることをいう。
art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-13
collection by stamps: means having a local tax paid in by means of revenue stamps issued by a local government, without the local government delivering a tax notice;
machine translation, not official
**十四** 地方団体の徴収金 地方税並びにその督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費をいう。
art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-1/item-14
local government levies: means local taxes, and the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to them.
machine translation, not official
**第二項** この法律中道府県に関する規定は都に、市町村に関する規定は特別区に準用する。この場合においては、「道府県」、「道府県税」、「道府県民税」、「道府県たばこ税」、「道府県知事」又は「道府県職員」とあるのは、それぞれ「都」、「都税」、「都民税」、「都たばこ税」、「都知事」又は「都職員」と、「市町村」、「市町村税」、「市町村民税」、「市町村たばこ税」、「市町村長」又は「市町村職員」とあるのは、それぞれ「特別区」、「特別区税」、「特別区民税」、「特別区たばこ税」、「特別区長」又は「特別区職員」と読み替えるものとする。
art-1/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-2
In this Act, the provisions concerning prefectures apply mutatis mutandis to the Tokyo Metropolis, and the provisions concerning municipalities apply mutatis mutandis to special wards. In this case, the terms "prefecture," "prefectural tax," "prefectural inhabitant tax," "prefectural tobacco tax," "prefectural governor" or "prefectural employee" are deemed to be replaced with "Tokyo Metropolis," "Tokyo tax," "Tokyo inhabitant tax," "Tokyo tobacco tax," "Governor of Tokyo" or "Tokyo Metropolis employee," respectively, and the terms "municipality," "municipal tax," "municipal inhabitant tax," "municipal tobacco tax," "mayor of the municipality" or "municipal employee" are deemed to be replaced with "special ward," "special ward tax," "special ward inhabitant tax," "special ward tobacco tax," "mayor of the special ward" or "special ward employee," respectively.
machine translation, not official
**第三項** 都の市町村及び特別区に対するこの法律の適用については、「道府県知事」とあるのは、「都知事」と読み替えるものとする。
art-1/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-1/par-3
In applying this Act to the municipalities and special wards of the Tokyo Metropolis, the term "prefectural governor" is deemed to be replaced with "Governor of Tokyo."
machine translation, not official
### 第二条（地方団体の課税権） — Taxing Power of Local Governments
caption: machine translation, not official
art-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-2
**第一項** 地方団体は、この法律の定めるところによつて、地方税を賦課徴収することができる。
art-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-2/par-1
A local government may assess and collect local taxes as provided by this Act.
machine translation, not official
### 第三条（地方税の賦課徴収に関する規定の形式） — Form of Provisions on the Assessment and Collection of Local Taxes
caption: machine translation, not official
art-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-3
**第一項** 地方団体は、その地方税の税目、課税客体、課税標準、税率その他賦課徴収について定をするには、当該地方団体の条例によらなければならない。
art-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-3/par-1
When a local government prescribes the tax items, objects of taxation, tax base, tax rate and other matters concerning the assessment and collection of its local taxes, it must do so by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第二項** 地方団体の長は、前項の条例の実施のための手続その他その施行について必要な事項を規則で定めることができる。
art-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-3/par-2
The head of a local government may prescribe by rules the procedures for implementing the Prefectural or Municipal Ordinance referred to in the preceding paragraph and other matters necessary for its enforcement.
machine translation, not official
### 第三条の二（地方団体の長の権限の委任） — Delegation of the Authority of the Head of a Local Government
caption: machine translation, not official
art-3-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-3-2
**第一項** 地方団体の長は、この法律で定めるその権限の一部を、当該地方団体の条例の定めるところによつて、地方自治法（昭和二十二年法律第六十七号）第百五十五条第一項の規定によつて設ける支庁若しくは地方事務所、同法第二百五十二条の二十第一項の規定によつて設ける市の区の事務所、同法第二百五十二条の二十の二第一項の規定によつて設ける市の総合区の事務所又は同法第百五十六条第一項の規定によつて条例で設ける税務に関する事務所の長に委任することができる。
art-3-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-3-2/par-1
The head of a local government may, as provided by the Prefectural or Municipal Ordinance of that local government, delegate part of the authority provided for in this Act to the head of a branch office or regional affairs office established under Article 155, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947), a ward office of a city established under Article 252-20, paragraph (1) of that Act, an office of an administratively consolidated ward of a city established under Article 252-20-2, paragraph (1) of that Act, or an office for tax affairs established by Prefectural or Municipal Ordinance under Article 156, paragraph (1) of that Act.
machine translation, not official
### 第四条（道府県が課することができる税目） — Taxes That May Be Imposed by Prefectures
caption: machine translation, not official
art-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4
**第一項** 道府県税は、普通税及び目的税とする。
art-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-1
Prefectural taxes are ordinary taxes and earmarked taxes.
machine translation, not official
**第二項** 道府県は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。
art-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2
A prefecture is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expenses required for collection are found to be large compared with the amount of tax to be collected, or to a tax for which there are other special circumstances.
machine translation, not official
**一** 道府県民税
art-4/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-1
prefectural inhabitant tax;
machine translation, not official
**二** 事業税
art-4/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-2
enterprise tax;
machine translation, not official
**三** 地方消費税
art-4/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-3
local consumption tax;
machine translation, not official
**四** 不動産取得税
art-4/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-4
real property acquisition tax;
machine translation, not official
**五** 道府県たばこ税
art-4/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-5
prefectural tobacco tax;
machine translation, not official
**六** ゴルフ場利用税
art-4/par-2/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-6
golf course use tax;
machine translation, not official
**七** 軽油引取税
art-4/par-2/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-7
light oil delivery tax;
machine translation, not official
**八** 自動車税
art-4/par-2/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-8
automobile tax;
machine translation, not official
**九** 鉱区税
art-4/par-2/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2/item-9
mining area tax.
machine translation, not official
**第三項** 道府県は、前項各号に掲げるものを除くほか、別に税目を起こして、普通税を課することができる。
art-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-3
In addition to what is listed in the items of the preceding paragraph, a prefecture may establish a separate tax item and impose an ordinary tax.
machine translation, not official
**第四項** 道府県は、目的税として、狩猟税を課するものとする。
art-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-4
A prefecture is to impose a hunting tax as an earmarked tax.
machine translation, not official
**第五項** 道府県は、前項に規定するものを除くほか、目的税として、水利地益税を課することができる。
art-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-5
In addition to what is provided for in the preceding paragraph, a prefecture may impose a water utilization and land benefit tax as an earmarked tax.
machine translation, not official
**第六項** 道府県は、前二項に規定するものを除くほか、別に税目を起こして、目的税を課することができる。
art-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-6
In addition to what is provided for in the preceding two paragraphs, a prefecture may establish a separate tax item and impose an earmarked tax.
machine translation, not official
### 第五条（市町村が課することができる税目） — Tax Items That Municipalities May Impose
caption: machine translation, not official
art-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5
**第一項** 市町村税は、普通税及び目的税とする。
art-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-1
Municipal taxes are ordinary taxes and earmarked taxes.
machine translation, not official
**第二項** 市町村は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。
art-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2
A municipality is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expense required for collection is found to be large compared with the amount of tax to be collected, or to any other tax for which there are special circumstances.
machine translation, not official
**一** 市町村民税
art-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2/item-1
municipal inhabitant tax;
machine translation, not official
**二** 固定資産税
art-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2/item-2
fixed assets tax;
machine translation, not official
**三** 軽自動車税
art-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2/item-3
light motor vehicle tax;
machine translation, not official
**四** 市町村たばこ税
art-5/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2/item-4
municipal tobacco tax;
machine translation, not official
**五** 鉱産税
art-5/par-2/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2/item-5
mineral product tax;
machine translation, not official
**六** 特別土地保有税
art-5/par-2/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2/item-6
special land holding tax.
machine translation, not official
**第三項** 市町村は、前項に掲げるものを除く外、別に税目を起して、普通税を課することができる。
art-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-3
In addition to what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an ordinary tax.
machine translation, not official
**第四項** 鉱泉浴場所在の市町村は、目的税として、入湯税を課するものとする。
art-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-4
A municipality in which a mineral spring bathhouse is located is to impose a bathing tax as an earmarked tax.
machine translation, not official
**第五項** 指定都市等（第七百一条の三十一第一項第一号の指定都市等をいう。）は、目的税として、事業所税を課するものとする。
art-5/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-5
A designated city, etc. (meaning a designated city, etc. under Article 701-31, paragraph (1), item (i)) is to impose a business office tax as an earmarked tax.
machine translation, not official
**第六項** 市町村は、前二項に規定するものを除くほか、目的税として、次に掲げるものを課することができる。
art-5/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6
In addition to what is provided for in the preceding two paragraphs, a municipality may impose the following as earmarked taxes:
machine translation, not official
**一** 都市計画税
art-5/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6/item-1
city planning tax;
machine translation, not official
**二** 水利地益税
art-5/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6/item-2
water utilization and land benefit tax;
machine translation, not official
**三** 共同施設税
art-5/par-6/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6/item-3
joint facility tax;
machine translation, not official
**四** 宅地開発税
art-5/par-6/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6/item-4
residential land development tax.
machine translation, not official
**五** 国民健康保険税
art-5/par-6/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6/item-5
national health insurance tax.
machine translation, not official
**第七項** 市町村は、第四項及び第五項に規定するもの並びに前項各号に掲げるものを除くほか、別に税目を起こして、目的税を課することができる。
art-5/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-7
In addition to what is provided for in paragraphs (4) and (5) and what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an earmarked tax.
machine translation, not official
### 第六条（公益等に因る課税免除及び不均一課税） — Tax Exemption and Non-Uniform Taxation on Grounds of Public Interest, etc.
caption: machine translation, not official
art-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-6
**第一項** 地方団体は、公益上その他の事由に因り課税を不適当とする場合においては、課税をしないことができる。
art-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-6/par-1
A local government may refrain from imposing tax in the case where imposing tax is inappropriate on grounds of public interest or for any other reason.
machine translation, not official
**第二項** 地方団体は、公益上その他の事由に因り必要がある場合においては、不均一の課税をすることができる。
art-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-6/par-2
A local government may impose tax non-uniformly in the case where it is necessary on grounds of public interest or for any other reason.
machine translation, not official
### 第七条（受益に因る不均一課税及び一部課税） — Non-Uniform Taxation and Partial Taxation on Grounds of Benefit
caption: machine translation, not official
art-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-7
**第一項** 地方団体は、その一部に対して特に利益がある事件に関しては、不均一の課税をし、又はその一部に課税をすることができる。
art-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-7/par-1
With regard to a matter of particular benefit to a part of a local government, the local government may impose tax non-uniformly or impose tax on a part of it.
machine translation, not official
### 第八条（関係地方団体の長の意見が異なる場合の措置） — Measures Where the Opinions of the Heads of the Local Governments Concerned Differ
caption: machine translation, not official
art-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8
**第一項** 地方団体の長は、課税権の帰属その他この法律の規定の適用について他の地方団体の長と意見を異にし、その協議がととのわない場合においては、住民基本台帳法（昭和四十二年法律第八十一号）第三十三条の規定の適用がある場合を除き、総務大臣（関係地方団体が一の道府県の区域内の市町村である場合においては、道府県知事）に対し、その決定を求める旨を申し出なければならない。
art-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-1
If the head of a local government differs in opinion from the head of another local government regarding the attribution of the power to tax or the application of any other provision of this Act, and their consultation fails to reach agreement, the head of the local government must, except in the case where Article 33 of the Residential Basic Book Act (Act No. 81 of 1967) applies, file an application with the Minister for Internal Affairs and Communications (or, where the local governments concerned are municipalities within the area of a prefecture, the prefectural governor) seeking a decision.
machine translation, not official
**第二項** 総務大臣又は道府県知事は、前項の決定を求める旨の申出を受けた場合においては、その申出を受けた日から六十日以内に決定をし、遅滞なく、その旨を関係地方団体の長に通知しなければならない。
art-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
Upon receiving an application seeking a decision under the preceding paragraph, the Minister for Internal Affairs and Communications or the prefectural governor must make a decision within 60 days from the day of receiving the application and, without delay, notify the head of the local government concerned to that effect.
machine translation, not official
**第三項** 第一項の申出及び前項の決定は、文書をもつてしなければならない。
art-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-3
The application under paragraph (1) and the decision under the preceding paragraph must be made in writing.
machine translation, not official
**第四項** 第二項の規定による道府県知事の決定に不服がある市町村長は、同項の通知を受けた日から三十日以内に総務大臣に裁決を求める旨を申し出ることができる。
art-8/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-4
A mayor of a municipality who is dissatisfied with a decision of the prefectural governor under paragraph (2) may, within 30 days from the day of receiving the notice referred to in that paragraph, apply to the Minister for Internal Affairs and Communications seeking a ruling.
machine translation, not official
**第五項** 第二項の通知を郵便又は民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項に規定する一般信書便事業者若しくは同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便（以下「信書便」という。）をもつて発送した場合においてその到達した日が明らかでないときは、その発送した日から四日を経過した日をもつて第二項の通知を受けた日とみなす。この場合において、市町村長が到達した日を立証し得るときは、その立証に係る日をもつて通知を受けた日とみなす。
art-8/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-5
Where the notice referred to in paragraph (2) is sent by mail or by correspondence delivery provided for in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) by a general correspondence delivery business operator provided for in paragraph (6) of that Article or a specified correspondence delivery business operator provided for in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), and the date of its arrival is unclear, the day on which four days have elapsed from the date of dispatch is deemed to be the day of receiving the notice referred to in paragraph (2). In this case, where the mayor of the municipality can prove the date of arrival, the date to which that proof relates is deemed to be the day of receiving the notice.
machine translation, not official
**第六項** 第四項の申出に関する書類を郵便又は信書便をもつて差し出す場合においては、送付に要した日数は、同項の期間に算入しない。
art-8/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-6
Where documents relating to an application under paragraph (4) are sent by mail or correspondence delivery, the number of days required for sending is not counted in the period referred to in that paragraph.
machine translation, not official
**第七項** 総務大臣は、第四項の申出を受けた場合においては、その日から六十日以内にその裁決をしなければならない。
art-8/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-7
Upon receiving an application under paragraph (4), the Minister for Internal Affairs and Communications must make the ruling within 60 days from that day.
machine translation, not official
**第八項** 総務大臣は、前項の裁決をした場合においては、遅滞なく、その旨を関係地方団体の長に通知しなければならない。
art-8/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-8
Having made the ruling referred to in the preceding paragraph, the Minister for Internal Affairs and Communications must, without delay, notify the head of the local government concerned to that effect.
machine translation, not official
**第九項** 総務大臣は、第二項の決定又は第七項の裁決をしようとするときは、地方財政審議会の意見を聴かなければならない。
art-8/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-9
When the Minister for Internal Affairs and Communications intends to make the decision referred to in paragraph (2) or the ruling referred to in paragraph (7), the Minister must hear the opinion of the Local Finance Council.
machine translation, not official
**第十項** 第二項の規定による総務大臣の決定又は第七項の規定による総務大臣の裁決について違法があると認める関係地方団体の長は、その決定又は裁決の通知を受けた日から三十日以内に裁判所に出訴することができる。
art-8/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-10
The head of a local government concerned who finds that there is illegality in a decision of the Minister for Internal Affairs and Communications under paragraph (2) or a ruling of the Minister under paragraph (7) may file an action with a court within 30 days from the day of receiving notice of that decision or ruling.
machine translation, not official
### 第八条の二（市町村の廃置分合があつた場合の課税権の承継） — Succession to Taxing Authority in the Case of Abolition, Establishment, Division or Merger of Municipalities
caption: machine translation, not official
art-8-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2
**第一項** 市町村の廃置分合があつた場合（次条第一項本文の規定に該当する場合を除く。）においては、当該廃置分合により消滅した市町村（以下この条において「消滅市町村」という。）に係る地方団体の徴収金の徴収を目的とする権利（以下この条において「消滅市町村の徴収金に係る権利」という。）は、当該消滅市町村の地域が新たに属することとなつた市町村（以下この条において「承継市町村」という。）の区域によつて、当該承継市町村が承継する。この場合において、消滅市町村の徴収金に係る権利について、消滅市町村がした賦課徴収その他の手続及び消滅市町村に対してした申告、審査請求その他の手続は、それぞれ承継市町村がした賦課徴収その他の手続及び承継市町村に対してした申告、審査請求その他の手続とみなす。
art-8-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-1
In the case where there has been an abolition, establishment, division or merger of municipalities (excluding the case falling under the main clause of paragraph (1) of the following Article), the right aimed at the collection of local government levies relating to a municipality extinguished by that abolition, establishment, division or merger (hereinafter in this Article referred to as an "extinguished municipality") (hereinafter in this Article referred to as "rights to the collections of an extinguished municipality") is succeeded to, in accordance with the area of the municipality to which the area of that extinguished municipality has newly come to belong (hereinafter in this Article referred to as the "succeeding municipality"), by that succeeding municipality. In this case, with regard to the rights to the collections of an extinguished municipality, the assessment and collection and other procedures carried out by the extinguished municipality and the returns, requests for review and other procedures filed with the extinguished municipality are deemed to be, respectively, the assessment and collection and other procedures carried out by the succeeding municipality and the returns, requests for review and other procedures filed with the succeeding municipality.
machine translation, not official
**第二項** 前項の規定によつて消滅市町村の徴収金に係る権利を承継する承継市町村が二以上ある場合において、当該承継市町村がそれぞれ承継すべき当該消滅市町村の徴収金に係る権利について当該承継市町村の長の間において意見を異にし、その協議がととのわないときは、道府県知事（当該承継市町村が二以上の道府県の区域にわたる場合においては、総務大臣）に対し、その決定を求める旨を申し出なければならない。
art-8-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-2
In the case where there are two or more succeeding municipalities that succeed to rights to the collections of an extinguished municipality under the provisions of the preceding paragraph, and the heads of those succeeding municipalities differ in opinion regarding the rights to the collections of that extinguished municipality that each of those succeeding municipalities is to succeed to, and their consultation fails to reach agreement, they must file an application with the prefectural governor (or, where those succeeding municipalities extend over the areas of two or more prefectures, the Minister for Internal Affairs and Communications) seeking a decision.
machine translation, not official
**第三項** 前条第二項から第十項までの規定は、前項の申出及び当該申出に係る道府県知事又は総務大臣の決定について準用する。
art-8-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-3
The provisions of Article 8, paragraphs (2) through (10) apply mutatis mutandis to the application referred to in the preceding paragraph and the decision of the prefectural governor or the Minister for Internal Affairs and Communications relating to that application.
machine translation, not official
**第四項** 前三項の規定によつて承継市町村が消滅市町村の徴収金に係る権利を承継する場合においては、当該承継市町村が条例で別段の定めをしない限り、その承継すべき当該消滅市町村に係る地方団体の徴収金の賦課徴収に関しては、当該消滅市町村に係る地方団体の徴収金の賦課徴収に関して定められている消滅市町村の条例、規則その他の定めの例によるものとする。この場合において、承継市町村が第五条第三項の規定によつて課する普通税又は同条第七項の規定によつて課する目的税（以下本項において「法定外税」という。）を課することとしており、かつ、当該承継市町村が承継する当該消滅市町村に係る地方団体の徴収金のうちにこれらと課税客体を同じくする同種の法定外税があるため、同種の法定外税を重複して課することとなるときは、当該消滅市町村に係る法定外税の納税義務者に対しては、当該承継市町村は、当該承継市町村の条例の定めるところによつて、これらの法定外税のうちいずれか一を課するものとしなければならない。
art-8-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-4
In the case where a succeeding municipality succeeds to rights to the collections of an extinguished municipality under the preceding three paragraphs, unless that succeeding municipality otherwise provides by Municipal Ordinance, the assessment and collection of the local government levies relating to that extinguished municipality that it is to succeed to is to be governed by the Municipal Ordinances, rules and other provisions of the extinguished municipality that were established regarding the assessment and collection of local government levies relating to that extinguished municipality. In this case, where the succeeding municipality intends to impose an ordinary tax imposed under Article 5, paragraph (3) or an earmarked tax imposed under paragraph (7) of that Article (hereinafter in this paragraph referred to as a "non-statutory tax"), and, because among the local government levies relating to that extinguished municipality that the succeeding municipality succeeds to there is a non-statutory tax of the same kind with the same object of taxation as these, the same kind of non-statutory tax would be imposed in duplicate, the succeeding municipality must, as provided by its Municipal Ordinance, impose any one of these non-statutory taxes on the person liable for tax for the non-statutory tax relating to that extinguished municipality.
machine translation, not official
### 第八条の三（市町村の境界変更等があつた場合の課税権の承継） — Succession to Taxing Authority in the Case of Boundary Change, etc. of Municipalities
caption: machine translation, not official
art-8-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3
**第一項** 市町村の境界変更があつたとき、又は市町村の廃置分合があつた場合で当該廃置分合により新たに設置された市町村の地域の全部若しくは一部が従来属していた市町村がなお存続するときは、当該境界変更があつた区域又は新たに設置された市町村の地域の全部若しくは一部が従来属していた市町村（以下本条において「旧市町村」という。）の当該区域又は地域に係る地方団体の徴収金で次の各号に掲げるもの（第二号に掲げる地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合のあつた日の属する年度分以後の年度分として課されるべきものに限る。）の徴収を目的とする権利は、当該区域又は地域によつて、当該区域又は地域が新たに属することとなつた市町村（以下本条において「新市町村」という。）が承継する。ただし、旧市町村と新市町村が協議の上これと異なる定をしたときは、その定めたところによることができる。
art-8-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1
When there has been a boundary change of municipalities, or in the case where there has been an abolition, establishment, division or merger of municipalities and the municipality to which the whole or part of the area of a municipality newly established by that abolition, establishment, division or merger formerly belonged continues to exist, the right aimed at the collection of the local government levies listed in the following items relating to the area in which that boundary change occurred, or to the whole or part of the area of the newly established municipality, of the municipality to which that area formerly belonged (hereinafter in this Article referred to as the "former municipality") (for local government levies relating to the local tax listed in item (ii), limited to those to be imposed for the fiscal year that includes the day of that boundary change or abolition, establishment, division or merger or any subsequent fiscal year) is succeeded to, in accordance with that area, by the municipality to which that area has newly come to belong (hereinafter in this Article referred to as the "new municipality"); provided, however, that where the former municipality and the new municipality have made a different provision from this upon consultation, it may be as so provided.
machine translation, not official
**一** 申告納付又は申告納入の方法によつて徴収する地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合があつた日前に納期限の到来しないもので当該旧市町村に収入されていないもの
art-8-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1/item-1
in the case of local government levies relating to a local tax collected by the method of filing and payment or filing and payment-in, those whose due date for payment has not arrived before the day of that boundary change or abolition, establishment, division or merger and that have not been received by that former municipality;
machine translation, not official
**二** 前号以外の地方税に係る地方団体の徴収金にあつては、当該境界変更又は廃置分合があつた日前に当該旧市町村に収入されていないもの
art-8-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1/item-2
in the case of local government levies relating to a local tax other than those in the preceding item, those that have not been received by that former municipality before the day of that boundary change or abolition, establishment, division or merger.
machine translation, not official
**第二項** 前条第一項後段及び第二項から第四項までの規定は、前項本文の規定によつて新市町村が旧市町村の地方団体の徴収金に係る権利を承継する場合について、前条第一項後段及び第四項の規定は、前項ただし書の規定による協議によつて新市町村が旧市町村の地方団体の徴収金に係る権利を承継する場合について準用する。
art-8-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-2
The provisions of Article 8-2, paragraph (1), second sentence and paragraphs (2) through (4) apply mutatis mutandis to the case where the new municipality succeeds to the rights relating to the local government levies of the former municipality under the main clause of the preceding paragraph, and the provisions of Article 8-2, paragraph (1), second sentence and paragraph (4) apply mutatis mutandis to the case where the new municipality succeeds to the rights relating to the local government levies of the former municipality by consultation under the proviso to the preceding paragraph.
machine translation, not official
**第三項** 前二項の規定によつて新市町村が旧市町村の地方団体の徴収金に係る権利を承継した場合において、当該徴収金を賦課徴収しようとするときは、旧市町村は、新市町村の求に応じ必要な便宜を提供しなければならない。
art-8-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-3
In the case where the new municipality has succeeded to the rights relating to the local government levies of the former municipality under the preceding two paragraphs, when it intends to assess and collect those levies, the former municipality must provide necessary assistance in response to a request from the new municipality.
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### 第八条の四（都道府県の境界変更があつた場合の課税権の承継） — Succession to Taxing Authority in the Case of Boundary Change of Prefectures
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art-8-4 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-4
**第一項** 都道府県の境界にわたつて市町村の設置又は境界の変更があつたため都道府県の境界に変更があつた場合における当該境界変更のあつた区域に係る都道府県の地方団体の徴収金の徴収を目的とする権利の承継については、前二条に規定する方法に準じて関係都道府県が協議して定めるものとする。
art-8-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-4/par-1
Where, due to the establishment of a municipality straddling prefectural boundaries or a change in its boundaries, there has been a change in the boundaries of prefectures, the succession to the right aimed at the collection of local government levies of the prefectures relating to the area in which that boundary change occurred is to be determined by consultation among the prefectures concerned, following the methods provided for in the preceding two Articles.
machine translation, not official
**第二項** 第八条の規定は前項の協議がととのわない場合について、第八条の二第一項後段及び第四項の規定は前項の協議によつて境界変更のあつた区域に係る都道府県の地方団体の徴収金の徴収を目的とする権利の承継があつた場合について準用する。
art-8-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-4/par-2
The provisions of Article 8 apply mutatis mutandis to the case where the consultation referred to in the preceding paragraph fails to reach agreement, and the provisions of Article 8-2, paragraph (1), second sentence and paragraph (4) apply mutatis mutandis to the case where the right aimed at the collection of local government levies of the prefectures relating to the area in which the boundary change occurred has been succeeded to by the consultation referred to in the preceding paragraph.
machine translation, not official
### 第八条の五（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-8-5 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-5
**第一項** 前三条に定めるもののほか、市町村の廃置分合若しくは境界変更があつた場合又は都道府県の境界にわたつて市町村の設置若しくは境界の変更があつたため都道府県の境界に変更があつた場合における課税権の承継について必要な事項は、政令で定める。
art-8-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-5/par-1
Beyond what is provided for in the preceding three Articles, necessary matters concerning the succession to the power to tax in the case where there has been an abolition, establishment, division or merger, or a boundary change, of municipalities, or in the case where, due to the establishment of a municipality straddling prefectural boundaries or a change in its boundaries, there has been a change in the boundaries of prefectures, are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-3/par-2: 前項 → 地方税法 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-3/par-1
- art-3-2/par-1: 地方自治法（昭和二十二年法律第六十七号）第百五十五条第一項 → e-Gov law 322AC0000000067, 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — not held in this collection
- art-3-2/par-1: 同法第二百五十二条の二十第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十第一項 (Article 252-20, paragraph (1)), art-252-20/par-1 — not held in this collection
- art-3-2/par-1: 同法第二百五十二条の二十の二第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十の二第一項 (Article 252-20-2, paragraph (1)), art-252-20-2/par-1 — not held in this collection
- art-3-2/par-1: 同法第百五十六条第一項 → e-Gov law 322AC0000000067, 第百五十六条第一項 (Article 156, paragraph (1)), art-156/par-1 — not held in this collection
- art-4/par-3: 前項 → 地方税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-2
- art-4/par-5: 前項 → 地方税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-4
- art-4/par-6: 前二項 → 地方税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-4
- art-4/par-6: 前二項 → 地方税法 第四条第五項 (Article 4, paragraph (5)), art-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-4/par-5
- art-5/par-3: 前項 → 地方税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-2
- art-5/par-5: 第七百一条の三十一第一項第一号 → 地方税法 第七百一条の三十一第一項第一号 (Article 701-31, paragraph (1), item (i)), art-701-31/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-1
- art-5/par-6: 前二項 → 地方税法 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-4
- art-5/par-6: 前二項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-5
- art-5/par-7: 第四項 → 地方税法 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-4
- art-5/par-7: 第五項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-5
- art-5/par-7: 前項 → 地方税法 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-6
- art-8/par-1: 住民基本台帳法（昭和四十二年法律第八十一号）第三十三条 → 住民基本台帳法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/residential-basic-book-act/art-33 · https://japanlaw.org/l/342AC0000000081/art-33
- art-8/par-2: 前項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-1
- art-8/par-3: 第一項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-1
- art-8/par-3: 前項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
- art-8/par-4: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
- art-8/par-5: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
- art-8/par-5: 民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項 → e-Gov law 414AC0000000099, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-8/par-5: 同条第九項 → e-Gov law 414AC0000000099, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-8/par-5: 同条第二項 → e-Gov law 414AC0000000099, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-8/par-6: 第四項 → 地方税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-4
- art-8/par-7: 第四項 → 地方税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-4
- art-8/par-8: 前項 → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-7
- art-8/par-9: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
- art-8/par-9: 第七項 → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-7
- art-8/par-10: 第二項 → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
- art-8/par-10: 第七項 → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-7
- art-8-2/par-1: 次条第一項 → 地方税法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1
- art-8-2/par-1: この条 → 地方税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2
- art-8-2/par-2: 前項 → 地方税法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-1
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第十項 (Article 8, paragraph (10)), art-8/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-10
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-2
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-3
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第四項 (Article 8, paragraph (4)), art-8/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-4
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第五項 (Article 8, paragraph (5)), art-8/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-5
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第六項 (Article 8, paragraph (6)), art-8/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-6
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第七項 (Article 8, paragraph (7)), art-8/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-7
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第八項 (Article 8, paragraph (8)), art-8/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-8
- art-8-2/par-3: 前条第二項から第十項まで → 地方税法 第八条第九項 (Article 8, paragraph (9)), art-8/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8/par-9
- art-8-2/par-3: 前項 → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-2
- art-8-2/par-4: 前三項 → 地方税法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-1
- art-8-2/par-4: 前三項 → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-2
- art-8-2/par-4: 前三項 → 地方税法 第八条の二第三項 (Article 8-2, paragraph (3)), art-8-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-3
- art-8-2/par-4: 第五条第三項 → 地方税法 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-3
- art-8-2/par-4: 同条第七項 → 地方税法 第五条第七項 (Article 5, paragraph (7)), art-5/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-1#art-5/par-7
- art-8-2/par-4: 本項 → 地方税法 第八条の二第四項 (Article 8-2, paragraph (4)), art-8-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-4
- art-8-3/par-1: 本条 → 地方税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3
- art-8-3/par-1: 第二号 → 地方税法 第八条の三第一項第二号 (Article 8-3, paragraph (1), item (ii)), art-8-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1/item-2
- art-8-3/par-1/item-2: 前号 → 地方税法 第八条の三第一項第一号 (Article 8-3, paragraph (1), item (i)), art-8-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1/item-1
- art-8-3/par-2: 前条第一項 → 地方税法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-1
- art-8-3/par-2: 第二項から第四項まで → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-2
- art-8-3/par-2: 第二項から第四項まで → 地方税法 第八条の二第三項 (Article 8-2, paragraph (3)), art-8-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-3
- art-8-3/par-2: 第二項から第四項まで → 地方税法 第八条の二第四項 (Article 8-2, paragraph (4)), art-8-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-4
- art-8-3/par-2: 前項 → 地方税法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1
- art-8-3/par-3: 前二項 → 地方税法 第八条の三第一項 (Article 8-3, paragraph (1)), art-8-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-1
- art-8-3/par-3: 前二項 → 地方税法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3/par-2
- art-8-4/par-1: 前二条 → 地方税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2
- art-8-4/par-1: 前二条 → 地方税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3
- art-8-4/par-2: 第八条 → 地方税法 第八条 (Article 8), art-8 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8
- art-8-4/par-2: 前項 → 地方税法 第八条の四第一項 (Article 8-4, paragraph (1)), art-8-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-4/par-1
- art-8-4/par-2: 第八条の二第一項 → 地方税法 第八条の二第一項 (Article 8-2, paragraph (1)), art-8-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-1
- art-8-4/par-2: 第四項 → 地方税法 第八条の二第四項 (Article 8-2, paragraph (4)), art-8-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2/par-4
- art-8-5/par-1: 前三条 → 地方税法 第八条の二 (Article 8-2), art-8-2 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-2
- art-8-5/par-1: 前三条 → 地方税法 第八条の三 (Article 8-3), art-8-3 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-3
- art-8-5/par-1: 前三条 → 地方税法 第八条の四 (Article 8-4), art-8-4 — https://japanlaw.org/en/local-tax-act/amendments/20270416_508AC0000000059/text/ch-1/sec-1/from-art-7#art-8-4
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第五十九号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270416_508AC0000000059), 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-20261027T202151-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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