# 地方税法 / Local Tax Act — 第九節 (Chapter 1, Section 9)

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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: 第九節 (Chapter 1, Section 9) — address `ch-1/sec-9`
- Text: the text as amended with effect from 2027-06-18 (On the day Act No. 41 of 2026 (産業技術力強化法の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2027-09-30 — NOT yet in force (revision 20270618_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#ch-1/sec-9
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-9
- 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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## 第九節　納税の猶予に伴う担保等 — Section 9 Security, etc. Accompanying Deferral of Tax Payment
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-9 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#ch-1/sec-9</sup>

### 第十六条（担保の徴取） — Taking of Security
<sup>caption: machine translation, not official</sup>
<sup>art-16 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16</sup>

  **第一項**  地方団体の長は、徴収の猶予、職権による換価の猶予又は申請による換価の猶予をする場合には、その猶予に係る金額に相当する担保で次に掲げるものを徴さなければならない。ただし、その猶予に係る金額、期間その他の事情を勘案して担保を徴する必要がない場合として当該地方団体の条例で定める場合は、この限りでない。
  <sup>art-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1</sup>
  When granting a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application, the head of a local government must take security equivalent to the amount subject to the deferral or suspension, consisting of any of the following; provided, however, that this does not apply in cases specified by the Prefectural or Municipal Ordinance of that local government as cases where, in view of the amount, period and other circumstances of the deferral or suspension, it is unnecessary to take security.
  <sup>machine translation, not official</sup>

    **一**  国債及び地方債
    <sup>art-16/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-1</sup>
    national government bonds and local government bonds;
    <sup>machine translation, not official</sup>

    **二**  地方団体の長が確実と認める社債（特別の法律により設立された法人が発行する債券を含む。）その他の有価証券
    <sup>art-16/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-2</sup>
    corporate bonds that the head of a local government finds reliable (including debentures issued by a juridical person established by a special Act) and other securities;
    <sup>machine translation, not official</sup>

    **三**  土地
    <sup>art-16/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-3</sup>
    land;
    <sup>machine translation, not official</sup>

    **四**  保険に付した建物、立木、船舶、航空機、自動車及び建設機械
    <sup>art-16/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-4</sup>
    buildings, standing trees, vessels, aircraft, motor vehicles and construction machinery that are covered by insurance;
    <sup>machine translation, not official</sup>

    **五**  鉄道財団、工場財団、鉱業財団、軌道財団、運河財団、漁業財団、港湾運送事業財団、道路交通事業財団及び観光施設財団
    <sup>art-16/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-5</sup>
    railway foundations, factory foundations, mining foundations, tramway foundations, canal foundations, fishery foundations, port transport business foundations, road transport business foundations and tourist facility foundations;
    <sup>machine translation, not official</sup>

    **六**  地方団体の長が確実と認める保証人の保証
    <sup>art-16/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-6</sup>
    a guarantee by a guarantor whom the head of a local government finds reliable.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定により担保を徴する場合において、その猶予に係る地方団体の徴収金につき差し押さえた財産があるときは、その担保の額は、その猶予をする金額からその財産の価額を控除した額を限度とする。
  <sup>art-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-2</sup>
  When taking security under the preceding paragraph, if there is property seized in respect of the local government levies subject to the deferral or suspension, the amount of the security is limited to the amount obtained by deducting the value of that property from the amount subject to the deferral or suspension.
  <sup>machine translation, not official</sup>

  **第三項**  地方団体の長は、第一項の規定により担保を徴した場合において、担保財産の価額若しくは保証人の資力の減少その他の理由により猶予に係る金額の納付若しくは納入を担保することができないと認めるとき、又は第十五条の二の三第二項、第十五条の五の三第一項若しくは第十五条の六の三第一項の規定により差押えを解除したときは、納税者又は特別徴収義務者に対し、増担保の提供、保証人の変更その他担保を確保するため必要な行為を求めることができる。
  <sup>art-16/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3</sup>
  When the head of a local government has taken security under paragraph (1), if the head finds that payment or remittance of the amount subject to the deferral or suspension can no longer be secured owing to a decrease in the value of the property provided as security or in the resources of the guarantor or for any other reason, or if the head has released a seizure under Article 15-2-3, paragraph (2), Article 15-5-3, paragraph (1) or Article 15-6-3, paragraph (1), the head may request the taxpayer or special collection agent to provide additional security, change guarantors or take other action necessary to ensure the security.
  <sup>machine translation, not official</sup>

  **第四項**  前三項に定めるもののほか、担保の提供について必要な事項は、政令で定める。
  <sup>art-16/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-4</sup>
  Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the provision of security are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第十六条の二（納付又は納入の委託） — Entrustment of Payment or Remittance
<sup>caption: machine translation, not official</sup>
<sup>art-16-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2</sup>

  **第一項**  納税者又は特別徴収義務者が次に掲げる地方団体の徴収金を納付し、又は納入するため、地方団体の長が定める有価証券（地方自治法第二百三十一条の二第三項又は第五項の規定により地方団体の歳入の納付に使用することができる証券を除く。）を提供して、その証券の取立てとその取り立てた金銭による当該地方団体の徴収金の納付又は納入を委託しようとする場合には、徴税吏員は、その証券が最近において確実に取り立てることができるものであると認められるときに限り、その委託を受けることができる。この場合において、その証券の取立てにつき費用を要するときは、その委託をしようとする者は、その費用の額に相当する金額を併せて提供しなければならない。
  <sup>art-16-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1</sup>
  Where a taxpayer or special collection agent, in order to pay or remit the following local government levies, wishes to provide securities designated by the head of a local government (excluding securities that may be used for payment of revenue of a local government under Article 231-2, paragraph (3) or (5) of the Local Autonomy Act) and to entrust the collection of those securities and the payment or remittance of those local government levies with the money collected, a tax collection official may accept the entrustment only where the securities are found to be certain to be collectable in the near term; in this case, if collection of the securities requires expense, the person who wishes to make the entrustment must also provide an amount equivalent to that expense.
  <sup>machine translation, not official</sup>

    **一**  徴収の猶予、職権による換価の猶予又は申請による換価の猶予に係る地方団体の徴収金
    <sup>art-16-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1/item-1</sup>
    Local government levies subject to a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application;
    <sup>machine translation, not official</sup>

    **二**  納付又は納入の委託をしようとする有価証券の支払期日以後に納期限の到来する地方団体の徴収金
    <sup>art-16-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1/item-2</sup>
    Local government levies whose due date for payment arrives on or after the payment date of the securities for which entrustment of payment or remittance is sought;
    <sup>machine translation, not official</sup>

    **三**  滞納に係る地方団体の徴収金（第一号に掲げるものを除く。）で、その納付又は納入につき納税者又は特別徴収義務者が誠実な意思を有し、かつ、その納付又は納入の委託を受けることが地方団体の徴収金の徴収上有利と認められるもの
    <sup>art-16-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1/item-3</sup>
    Local government levies in arrears (excluding those listed in item (i)) for which the taxpayer or special collection agent has a sincere intention to pay or remit and for which accepting the entrustment of payment or remittance is found advantageous for the collection of local government levies.
    <sup>machine translation, not official</sup>

  **第二項**  徴税吏員は、前項の委託を受けたときは、総務省令で定める様式による納付受託証書又は納入受託証書を納税者又は特別徴収義務者に交付しなければならない。
  <sup>art-16-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-2</sup>
  When a tax collection official has accepted entrustment under the preceding paragraph, the official must issue to the taxpayer or special collection agent a certificate of entrustment of payment or a certificate of entrustment of remittance in the form specified by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

  **第三項**  徴税吏員は、第一項の委託を受けた場合において、必要があるときは、確実と認める金融機関にその取立て及び納付又は納入の再委託をすることができる。
  <sup>art-16-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-3</sup>
  When a tax collection official has accepted entrustment under paragraph (1), the official may, where necessary, re-entrust the collection, and the payment or remittance, to a financial institution found to be reliable.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の委託があつた場合において、その委託に係る有価証券の提供により同項第一号に掲げる地方団体の徴収金につき前条第一項各号に掲げる担保の提供の必要がないと認められるに至つたときは、その認められる限度において当該担保の提供があつたものとすることができる。
  <sup>art-16-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-4</sup>
  Where entrustment under paragraph (1) has been made, if, as a result of the provision of the securities relating to the entrustment, it comes to be found unnecessary, for the local government levies listed in paragraph (1), item (i), to provide the security listed in the items of paragraph (1) of the preceding Article, the provision of that security may be deemed to have been made to the extent so found.
  <sup>machine translation, not official</sup>

### 第十六条の三（保全担保） — Security for Preservation
<sup>caption: machine translation, not official</sup>
<sup>art-16-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3</sup>

  **第一項**  次に掲げる地方税の納税者又は特別徴収義務者がこれらの地方税に係る地方団体の徴収金を滞納した場合において、その後その者に課されるべきこれらの地方団体の徴収金の徴収を確保することができないと認められるときは、地方団体の長は、その地方団体の徴収金の担保として、金額及び期限を指定して、その者に第十六条第一項各号に掲げるもの又は金銭の提供を命ずることができる。
  <sup>art-16-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1</sup>
  Where a taxpayer or special collection agent of any of the following local taxes is delinquent in the local government levies relating to those local taxes, if it is found that the collection of those local government levies to be imposed on the person thereafter cannot be secured, the head of a local government may, as security for those local government levies, designate an amount and a time limit and order the person to provide any of the things listed in the items of Article 16, paragraph (1) or money.
  <sup>machine translation, not official</sup>

    **一**  道府県たばこ税
    <sup>art-16-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1/item-1</sup>
    Prefectural tobacco tax;
    <sup>machine translation, not official</sup>

    **二**  ゴルフ場利用税
    <sup>art-16-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1/item-2</sup>
    Golf course use tax;
    <sup>machine translation, not official</sup>

    **三**  軽油引取税
    <sup>art-16-3/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1/item-3</sup>
    Light oil delivery tax;
    <sup>machine translation, not official</sup>

    **四**  市町村たばこ税
    <sup>art-16-3/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1/item-4</sup>
    Municipal tobacco tax;
    <sup>machine translation, not official</sup>

    **五**  入湯税
    <sup>art-16-3/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1/item-5</sup>
    Bathing tax;
    <sup>machine translation, not official</sup>

    **六**  特別徴収の方法によつて徴収する道府県法定外普通税若しくは市町村法定外普通税又は法定外目的税
    <sup>art-16-3/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1/item-6</sup>
    Prefectural non-statutory ordinary tax, municipal non-statutory ordinary tax or non-statutory earmarked tax, in each case collected by the method of special collection.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定により指定する金額は、その提供を命ずる月の前月分の当該地方団体の徴収金の額の三倍に相当する金額（その金額が前年におけるその提供を命ずる月に対応する月分及びその後二月分の当該地方団体の徴収金として納入し、又は納付すべき金額に満たないときは、その金額）を限度とする。
  <sup>art-16-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-2</sup>
  The amount designated under the preceding paragraph is limited to an amount equivalent to three times the amount of those local government levies for the month preceding the month in which the provision is ordered (or, where that amount is less than the amount to be remitted or paid as those local government levies for the month in the previous year corresponding to the month in which the provision is ordered and for the following two months, the latter amount).
  <sup>machine translation, not official</sup>

  **第三項**  第十六条第三項及び第四項の規定は、第一項の規定による担保について準用する。
  <sup>art-16-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-3</sup>
  The provisions of Article 16, paragraphs (3) and (4) apply mutatis mutandis to the security under paragraph (1).
  <sup>machine translation, not official</sup>

  **第四項**  地方団体の長は、第一項の規定により同項に規定する地方団体の徴収金の担保の提供を命じた場合において、納税者又は特別徴収義務者がその指定された期限までにその命ぜられた担保の提供をしないときは、その地方団体の徴収金に関し、その者の財産で抵当権の目的となるものにつき、同項の規定により指定した金額を限度として抵当権を設定することを文書で納税者又は特別徴収義務者に通知することができる。
  <sup>art-16-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-4</sup>
  Where the head of a local government has ordered the provision of security for the local government levies prescribed in paragraph (1) under that paragraph, if the taxpayer or special collection agent fails to provide the ordered security by the designated time limit, the head may notify the taxpayer or special collection agent in writing that, in relation to those local government levies, a mortgage will be created on property of that person that may be the object of a mortgage, up to the amount designated under that paragraph.
  <sup>machine translation, not official</sup>

  **第五項**  前項の通知があつたときは、その通知を受けた納税者又は特別徴収義務者は、同項の抵当権を設定したものとみなす。この場合において、地方団体の長は、抵当権の設定の登記を関係機関に嘱託しなければならない。
  <sup>art-16-3/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-5</sup>
  When notice under the preceding paragraph has been given, the taxpayer or special collection agent who received the notice is deemed to have created the mortgage referred to in that paragraph. In this case, the head of a local government must request the relevant agency to register the creation of the mortgage.
  <sup>machine translation, not official</sup>

  **第六項**  前項後段の場合（次項に規定する場合を除く。）においては、その嘱託に係る書面には、第四項の文書が同項の納税者又は特別徴収義務者に到達したことを証する書面を添付しなければならない。
  <sup>art-16-3/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-6</sup>
  In the case of the latter part of the preceding paragraph (excluding the case prescribed in the following paragraph), a document certifying that the written notice under paragraph (4) has reached the taxpayer or special collection agent referred to in that paragraph must be attached to the document relating to the request.
  <sup>machine translation, not official</sup>

  **第七項**  第五項後段の場合において、不動産登記法（平成十六年法律第百二十三号）第十六条第二項（他の法令において準用する場合を含む。）において準用する同法第十八条の規定による嘱託をするときは、その嘱託情報と併せて第四項の文書が同項の納税者又は特別徴収義務者に到達したことを証する情報を提供しなければならない。この場合においては、同法第百十六条第一項の規定にかかわらず、登記義務者の承諾を得ることを要しない。
  <sup>art-16-3/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-7</sup>
  In the case of the latter part of paragraph (5), when making a request under Article 18 of the Real Property Registration Act (Act No. 123 of 2004) as applied mutatis mutandis in Article 16, paragraph (2) of that Act (including as applied mutatis mutandis under other laws and regulations), the head of a local government must provide, together with the information relating to the request, information certifying that the document under paragraph (4) has reached the taxpayer or special collection agent referred to in that paragraph. In this case, notwithstanding Article 116, paragraph (1) of that Act, the consent of the registration obligor is not required.
  <sup>machine translation, not official</sup>

  **第八項**  地方団体の長は、第一項の規定による担保の提供又は第五項の規定による抵当権の設定（以下「担保の提供等」という。）があつた場合において、第一項の命令に係る地方団体の徴収金の滞納がない期間が継続して三月に達したときは、その担保を解除しなければならない。
  <sup>art-16-3/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-8</sup>
  When security has been provided under paragraph (1) or a mortgage has been created under paragraph (5) (hereinafter referred to as "provision of security, etc."), if the period during which there is no delinquency in the local government levies relating to the order under paragraph (1) has continued for three consecutive months, the head of a local government must release the security.
  <sup>machine translation, not official</sup>

  **第九項**  地方団体の長は、担保の提供等があつた納税者又は特別徴収義務者の資力その他の事情の変化により担保の提供等の必要がなくなつたと認めるときは、前項の規定にかかわらず、直ちにその解除をすることができる。
  <sup>art-16-3/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-9</sup>
  When the head of a local government finds that provision of security, etc. has become unnecessary owing to a change in the resources or other circumstances of the taxpayer or special collection agent who has provided security, etc., the head may release it immediately, notwithstanding the preceding paragraph.
  <sup>machine translation, not official</sup>

### 第十六条の四（保全差押え） — Preservative Seizure
<sup>caption: machine translation, not official</sup>
<sup>art-16-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4</sup>

  **第一項**  地方団体の徴収金につき納付又は納入の義務があると認められる者が、不正に地方団体の徴収金を免れ、又は地方団体の徴収金の還付を受けたことの嫌疑に基づき、第十六節第一款の規定による差押え、第二十二条の四第一項に規定する記録命令付差押え若しくは領置又は刑事訴訟法（昭和二十三年法律第百三十一号）の規定による押収（同法の規定による電磁的記録提供命令（同法第百二条の二第一項第一号イに掲げる方法による提供を命ずるものに限る。）を含む。）、電磁的記録提供命令（同号ロに掲げる方法による提供を命ずるものに限る。）若しくは逮捕を受けた場合において、その処分に係る地方団体の徴収金の納付し、又は納入すべき額の確定（納付若しくは納入の告知、申告、更正又は決定による確定をいう。以下この条において同じ。）後においては当該地方団体の徴収金の徴収を確保することができないと認められるときは、地方団体の長は、当該地方団体の徴収金の納付し、又は納入すべき額の確定前に、その確定をすると見込まれる地方団体の徴収金の金額のうちその徴収を確保するためあらかじめ滞納処分をすることを要すると認める金額（以下この条において「保全差押金額」という。）を決定することができる。この場合においては、徴税吏員は、その金額を限度として、その者の財産を直ちに差し押さえることができる。
  <sup>art-16-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1</sup>
  Where a person found to be obligated to pay or remit local government levies has, on suspicion of having wrongfully evaded local government levies or having received a refund of local government levies, been subjected to a seizure under the provisions of Section 16, Subsection 1, a seizure with a recording order or retention prescribed in Article 22-4, paragraph (1), or a seizure under the provisions of the Code of Criminal Procedure (Act No. 131 of 1948) (including an order to provide electronic or magnetic records under the provisions of that Act (limited to one that orders provision by the method listed in Article 102-2, paragraph (1), item (i), (a) of that Act)), an order to provide electronic or magnetic records (limited to one that orders provision by the method listed in Article 102-2, paragraph (1), item (i), (b) of that Act), or arrest, and it is found that, after the finalization of the amount of the local government levies to be paid or remitted relating to that disposition (meaning finalization by notice of payment or remittance, return, reassessment or determination; the same applies hereinafter in this Article), the collection of those local government levies cannot be secured, the head of a local government may, before the finalization of the amount of those local government levies to be paid or remitted, determine, out of the amount of local government levies expected to be finalized, the amount for which the head finds it necessary to carry out a delinquent tax collection procedure in advance in order to secure their collection (hereinafter in this Article referred to as the "amount for preservative seizure"). In this case, a tax collection official may immediately seize the person's property up to that amount.
  <sup>machine translation, not official</sup>

  **第二項**  地方団体の長は、前項の規定により保全差押金額を決定するときは、当該保全差押金額を同項に規定する納付又は納入の義務があると認められる者に文書で通知しなければならない。
  <sup>art-16-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-2</sup>
  When the head of a local government determines an amount for preservative seizure under the preceding paragraph, the head must notify in writing the person found to be obligated to pay or remit as prescribed in that paragraph of that amount for preservative seizure.
  <sup>machine translation, not official</sup>

  **第三項**  前項の通知をした場合において、その納付又は納入の義務があると認められる者がその通知に係る保全差押金額に相当する担保として第十六条第一項各号に掲げるもの又は金銭を提供してその差押えをしないことを求めたときは、徴税吏員は、その差押えをすることができない。
  <sup>art-16-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3</sup>
  Where notice under the preceding paragraph has been given, if the person found to be obligated to pay or remit provides, as security equivalent to the amount for preservative seizure relating to that notice, any of the things listed in the items of Article 16, paragraph (1) or money, and requests that the seizure not be made, a tax collection official may not make the seizure.
  <sup>machine translation, not official</sup>

  **第四項**  徴税吏員は、第一号又は第二号に該当するときは第一項の規定による差押えを、第三号に該当するときは同号に規定する担保を、それぞれ解除しなければならない。
  <sup>art-16-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4</sup>
  A tax collection official must release the seizure under paragraph (1) when item (i) or (ii) applies, and the security prescribed in item (iii) when that item applies, respectively.
  <sup>machine translation, not official</sup>

    **一**  第一項の規定による差押えを受けた者が、前項に規定する担保を提供して、その差押えの解除を請求したとき。
    <sup>art-16-4/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-1</sup>
    when a person whose property has been seized under paragraph (1) has provided the security prescribed in the preceding paragraph and requested the release of that seizure;
    <sup>machine translation, not official</sup>

    **二**  第二項の通知をした日から一年を経過した日までに、その差押えに係る地方団体の徴収金の納付し、又は納入すべき額の確定がされないとき。
    <sup>art-16-4/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-2</sup>
    when the amount of local government levies relating to that seizure that is to be paid or remitted has not been fixed by the day on which one year has elapsed from the day on which notice was given under paragraph (2);
    <sup>machine translation, not official</sup>

    **三**  第二項の通知をした日から一年を経過した日までに、保全差押金額について提供されている担保に係る地方団体の徴収金の納付し、又は納入すべき額の確定がされないとき。
    <sup>art-16-4/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-3</sup>
    when the amount of local government levies relating to the security provided for the amount for preservative seizure that is to be paid or remitted has not been fixed by the day on which one year has elapsed from the day on which notice was given under paragraph (2).
    <sup>machine translation, not official</sup>

  **第五項**  徴税吏員は、第一項の規定による差押えを受けた者又は第三項若しくは前項第一号の担保の提供をした者につき、その資力その他の事情の変化により、その差押え又は担保の徴取の必要がなくなつたと認められることとなつたときは、その差押え又は担保を解除することができる。
  <sup>art-16-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-5</sup>
  A tax collection official may release the seizure or the security where, with regard to a person whose property has been seized under paragraph (1) or a person who has provided the security referred to in paragraph (3) or item (i) of the preceding paragraph, it is found that, due to a change in that person's financial resources or other circumstances, the seizure or the taking of security has become unnecessary.
  <sup>machine translation, not official</sup>

  **第六項**  第一項の規定による差押え又は第三項若しくは第四項第一号の担保の提供があつた場合において、その差押え又は担保の提供に係る地方団体の徴収金の納付し、又は納入すべき額の確定がされたときは、その差押え又は担保の提供は、その地方団体の徴収金を徴収するためにされたものとみなす。
  <sup>art-16-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-6</sup>
  Where a seizure under paragraph (1) has been made or security has been provided under paragraph (3) or paragraph (4), item (i), if the amount of local government levies relating to that seizure or provision of security that is to be paid or remitted has been fixed, that seizure or provision of security is deemed to have been made for the purpose of collecting those local government levies.
  <sup>machine translation, not official</sup>

  **第七項**  第十六条第二項から第四項までの規定は、第三項又は第四項第一号の規定により提供される担保について準用する。
  <sup>art-16-4/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-7</sup>
  The provisions of Article 16, paragraphs (2) through (4) apply mutatis mutandis to security provided under paragraph (3) or paragraph (4), item (i).
  <sup>machine translation, not official</sup>

  **第八項**  第一項の規定により差し押さえた財産は、その差押えに係る地方団体の徴収金の納付し、又は納入すべき額の確定後でなければ、換価することができない。
  <sup>art-16-4/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-8</sup>
  Property seized under paragraph (1) may not be realized until after the amount of local government levies relating to the seizure that is to be paid or remitted has been fixed.
  <sup>machine translation, not official</sup>

  **第九項**  第一項の場合において、差し押さえるべき財産に不足があると認められるときは、地方団体の長は、差押えに代えて交付要求をすることができる。この場合においては、その交付要求であることを明らかにしなければならない。
  <sup>art-16-4/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-9</sup>
  In the case referred to in paragraph (1), if it is found that the property to be seized is insufficient, the head of a local government may make a request for share distribution in lieu of seizure. In this case, it must be made clear that it is a request for share distribution.
  <sup>machine translation, not official</sup>

  **第十項**  地方団体の長は、第一項の規定により差し押さえた金銭（有価証券、債権又は無体財産権等の差押えにより第三債務者等から給付を受けた金銭を含む。）がある場合において、その差押えに係る地方団体の徴収金の納付し、又は納入すべき額の確定をしていないときは、これを供託しなければならない。
  <sup>art-16-4/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-10</sup>
  Where there is money seized under paragraph (1) (including money received from a third-party debtor, etc. through the seizure of securities, claims or intangible property rights, etc.), if the amount of local government levies relating to that seizure that is to be paid or remitted has not been fixed, the head of a local government must deposit it.
  <sup>machine translation, not official</sup>

  **第十一項**  第一項に規定する地方団体の徴収金の納付し、又は納入すべき額として確定をした金額が保全差押金額に満たない場合において、その差押えを受けた者がその差押えにより損害を受けたときは、地方団体は、その損害を賠償する責めに任ずる。この場合において、その額は、その差押えにより通常生ずべき損失の額とする。
  <sup>art-16-4/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-11</sup>
  Where the amount fixed as the amount of local government levies prescribed in paragraph (1) that is to be paid or remitted is less than the amount for preservative seizure, if the person whose property was seized has suffered damage from the seizure, the local government is liable to compensate for that damage. In this case, the amount is to be the amount of loss that would ordinarily arise from the seizure.
  <sup>machine translation, not official</sup>

  **第十二項**  前各項の規定は、所得税、法人税又は消費税について国税通則法（昭和三十七年法律第六十六号）第三十八条第三項の規定による差押えがされた場合において、当該所得税の課税標準を基準として課する個人の道府県民税若しくは市町村民税の所得割（これらと併せて課する均等割を含む。）、当該法人税の課税に基づいて課する法人の道府県民税若しくは市町村民税の法人税割（これらと併せて課する均等割を含む。）、当該所得税の課税標準を基準として課する個人の行う事業に対する事業税、当該法人税の課税標準を基準として課する法人の行う事業に対する事業税の所得割（これと併せて課する付加価値割及び資本割又は収入割を含む。）又は当該消費税の課税に基づいて課する地方消費税につき、これらに係る納付義務の確定後においてはこれらの徴収を確保することができないと認められるときについて準用する。この場合において、第四項第二号及び第三号中「一年」とあるのは、「六月」と読み替えるものとする。
  <sup>art-16-4/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-12</sup>
  The preceding paragraphs apply mutatis mutandis where a seizure under Article 38, paragraph (3) of the Act on General Rules for National Taxes (Act No. 66 of 1962) has been made with regard to income tax, corporation tax or consumption tax and, with regard to the income levy of individual prefectural inhabitant tax or municipal inhabitant tax imposed on the basis of the tax base of that income tax (including the per capita levy imposed together with them), the corporation tax levy of corporate prefectural inhabitant tax or municipal inhabitant tax imposed based on the taxation of that corporation tax (including the per capita levy imposed together with them), the enterprise tax on business conducted by an individual imposed on the basis of the tax base of that income tax, the income levy of the enterprise tax on business conducted by a corporation imposed on the basis of the tax base of that corporation tax (including the value-added levy and capital levy or revenue levy imposed together with it), or the local consumption tax imposed based on the taxation of that consumption tax, it is found that the collection of them cannot be secured after the obligation to pay them has been fixed. In this case, in paragraph (4), items (ii) and (iii), the term "one year" is deemed to be replaced with "six months."
  <sup>machine translation, not official</sup>

### 第十六条の五（担保の処分） — Disposition of the Collateral and Enforcement of Guarantee
<sup>caption: machine translation, not official</sup>
<sup>art-16-5 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5</sup>

  **第一項**  徴収の猶予、職権による換価の猶予又は申請による換価の猶予を受けた者がその猶予に係る地方団体の徴収金をその猶予の期限までに納付若しくは納入をせず、又は地方団体の長が第十五条の三第一項（第十五条の五の三第二項及び第十五条の六の三第二項において読み替えて準用する場合を含む。）の規定によりその猶予を取り消したことによつて、その猶予に係る地方団体の徴収金を徴収する場合において、その地方団体の徴収金について徴した担保があるときは、地方団体の長は、滞納処分の例によりその担保財産を処分して、その徴収すべき地方団体の徴収金及び担保財産の処分費に充て、又は保証人にその地方団体の徴収金を納付し、若しくは納入させる。
  <sup>art-16-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1</sup>
  Where a person who has received a deferral of collection, ex officio suspension of realization or suspension of realization upon application does not pay or remit the local government levies subject to that deferral or suspension by the time limit of that deferral or suspension, or the head of a local government has revoked that deferral or suspension under Article 15-3, paragraph (1) (including as applied mutatis mutandis with replacement of terms under Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)), and the local government levies subject to that deferral or suspension are accordingly to be collected, if there is security taken in respect of those local government levies, the head of a local government is to dispose of the property provided as security in accordance with delinquent tax collection procedures and apply the proceeds to the local government levies to be collected and the expenses of disposing of the property provided as security, or have the guarantor pay or remit those local government levies.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、地方団体の長は、担保財産の処分の代金が同項の地方団体の徴収金及び担保財産の処分費に充ててなお不足があると認めるときは、滞納者の他の財産について滞納処分をし、また、保証人がその納付し、又は納入すべき金額を完納しないときは、まず滞納者に対して滞納処分をし、なお不足があるとき、又は不足があると認めるときは、保証人に対して滞納処分をする。
  <sup>art-16-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2</sup>
  In the case referred to in the preceding paragraph, if the head of a local government finds that the proceeds of the disposition of the property provided as security, applied to the local government levies referred to in that paragraph and the expenses of disposing of the property provided as security, are still insufficient, the head is to carry out delinquent tax collection procedures against other property of the person delinquent in payment; and where the guarantor does not pay in full the amount to be paid or remitted, the head is to carry out delinquent tax collection procedures first against the person delinquent in payment, and, if there is still a shortfall or it is found that there will be a shortfall, against the guarantor.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の規定は、第十六条の三又は前条第三項若しくは第四項第一号（同条第十二項において準用する場合を含む。）の担保の提供があつた場合において、その担保に係る地方団体の徴収金を徴収するときについて準用する。この場合において、その担保が金銭であるときは、直ちにその地方団体の徴収金に充てる。
  <sup>art-16-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-3</sup>
  The preceding two paragraphs apply mutatis mutandis where, security having been provided under Article 16-3 or paragraph (3) or paragraph (4), item (i) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (12) of that Article), the local government levies relating to that security are to be collected. In this case, where the security is money, it is to be applied immediately to those local government levies.
  <sup>machine translation, not official</sup>

  **第四項**  第十一条の規定は、第一項又は第二項（これらの規定を前項において準用する場合を含む。）の規定により保証人から地方団体の徴収金を徴収する場合について準用する。
  <sup>art-16-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-4</sup>
  The provisions of Article 11 apply mutatis mutandis where local government levies are collected from a guarantor under paragraph (1) or (2) (including as applied mutatis mutandis in the preceding paragraph).
  <sup>machine translation, not official</sup>

---

## Cites
- art-16/par-2: 前項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-16/par-3: 第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-16/par-3: 第十五条の二の三第二項 → 地方税法 第十五条の二の三第二項 (Article 15-2-3, paragraph (2)), art-15-2-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-2
- art-16/par-3: 第十五条の五の三第一項 → 地方税法 第十五条の五の三第一項 (Article 15-5-3, paragraph (1)), art-15-5-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3/par-1
- art-16/par-3: 第十五条の六の三第一項 → 地方税法 第十五条の六の三第一項 (Article 15-6-3, paragraph (1)), art-15-6-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-1
- art-16/par-4: 前三項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-16/par-4: 前三項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-16/par-4: 前三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-16-2/par-1: 地方自治法第二百三十一条の二第三項 → e-Gov law 322AC0000000067, 第二百三十一条の二第三項 (Article 231-2, paragraph (3)), art-231-2/par-3 — not held in this collection
- art-16-2/par-1: 第五項 → e-Gov law 322AC0000000067, 第二百三十一条の二第五項 (Article 231-2, paragraph (5)), art-231-2/par-5 — not held in this collection
- art-16-2/par-1/item-3: 第一号 → 地方税法 第十六条の二第一項第一号 (Article 16-2, paragraph (1), item (i)), art-16-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1/item-1
- art-16-2/par-2: 前項 → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-16-2/par-3: 第一項 → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-16-2/par-4: 第一項 → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-16-2/par-4: 同項第一号 → 地方税法 第十六条の二第一項第一号 (Article 16-2, paragraph (1), item (i)), art-16-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-2/par-1/item-1
- art-16-2/par-4: 前条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-16-3/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-16-3/par-2: 前項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1
- art-16-3/par-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-16-3/par-3: 第四項 → 地方税法 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-4
- art-16-3/par-3: 第一項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1
- art-16-3/par-4: 第一項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1
- art-16-3/par-5: 前項 → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-4
- art-16-3/par-6: 前項 → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-5
- art-16-3/par-6: 次項 → 地方税法 第十六条の三第七項 (Article 16-3, paragraph (7)), art-16-3/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-7
- art-16-3/par-6: 第四項 → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-4
- art-16-3/par-7: 第五項 → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-5
- art-16-3/par-7: 不動産登記法（平成十六年法律第百二十三号）第十六条第二項 → 不動産登記法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/real-property-registration-act/art-16/par-2 · https://japanlaw.org/l/416AC0000000123/art-16/par-2
- art-16-3/par-7: 同法第十八条 → 不動産登記法 第十八条 (Article 18), art-18 — https://japanlaw.org/en/real-property-registration-act/art-18 · https://japanlaw.org/l/416AC0000000123/art-18
- art-16-3/par-7: 第四項 → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-4
- art-16-3/par-7: 同法第百十六条第一項 → 不動産登記法 第百十六条第一項 (Article 116, paragraph (1)), art-116/par-1 — https://japanlaw.org/en/real-property-registration-act/art-116/par-1 · https://japanlaw.org/l/416AC0000000123/art-116/par-1
- art-16-3/par-8: 第一項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-1
- art-16-3/par-8: 第五項 → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-5
- art-16-3/par-9: 前項 → 地方税法 第十六条の三第八項 (Article 16-3, paragraph (8)), art-16-3/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3/par-8
- art-16-4/par-1: 第二十二条の四第一項 → 地方税法 第二十二条の四第一項 (Article 22-4, paragraph (1)), art-22-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-16/from-art-22-3#art-22-4/par-1
- art-16-4/par-1: 同法第百二条の二第一項第一号 → e-Gov law 323AC0000000131, 第百二条の二第一項第一号 (Article 102-2, paragraph (1), item (i)), art-102-2/par-1/item-1 — not held in this collection
- art-16-4/par-1: この条 → 地方税法 第十六条の四 (Article 16-4), art-16-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4
- art-16-4/par-2: 前項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-3: 前項 → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-2
- art-16-4/par-3: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-16-4/par-4: 第一号 → 地方税法 第十六条の四第四項第一号 (Article 16-4, paragraph (4), item (i)), art-16-4/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-1
- art-16-4/par-4: 第二号 → 地方税法 第十六条の四第四項第二号 (Article 16-4, paragraph (4), item (ii)), art-16-4/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-2
- art-16-4/par-4: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-4: 第三号 → 地方税法 第十六条の四第四項第三号 (Article 16-4, paragraph (4), item (iii)), art-16-4/par-4/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-3
- art-16-4/par-4/item-1: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-4/item-1: 前項 → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3
- art-16-4/par-4/item-2: 第二項 → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-2
- art-16-4/par-4/item-3: 第二項 → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-2
- art-16-4/par-5: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-5: 第三項 → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3
- art-16-4/par-5: 前項第一号 → 地方税法 第十六条の四第四項第一号 (Article 16-4, paragraph (4), item (i)), art-16-4/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-1
- art-16-4/par-6: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-6: 第三項 → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3
- art-16-4/par-6: 第四項第一号 → 地方税法 第十六条の四第四項第一号 (Article 16-4, paragraph (4), item (i)), art-16-4/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-1
- art-16-4/par-7: 第十六条第二項から第四項まで → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-16-4/par-7: 第十六条第二項から第四項まで → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-16-4/par-7: 第十六条第二項から第四項まで → 地方税法 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-4
- art-16-4/par-7: 第三項 → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3
- art-16-4/par-7: 第四項第一号 → 地方税法 第十六条の四第四項第一号 (Article 16-4, paragraph (4), item (i)), art-16-4/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-1
- art-16-4/par-8: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-9: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-10: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-11: 第一項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第一項 (Article 16-4, paragraph (1)), art-16-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-1
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第十項 (Article 16-4, paragraph (10)), art-16-4/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-10
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第十一項 (Article 16-4, paragraph (11)), art-16-4/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-11
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第二項 (Article 16-4, paragraph (2)), art-16-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-2
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第四項 (Article 16-4, paragraph (4)), art-16-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第五項 (Article 16-4, paragraph (5)), art-16-4/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-5
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第六項 (Article 16-4, paragraph (6)), art-16-4/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-6
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第七項 (Article 16-4, paragraph (7)), art-16-4/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-7
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第八項 (Article 16-4, paragraph (8)), art-16-4/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-8
- art-16-4/par-12: 前各項 → 地方税法 第十六条の四第九項 (Article 16-4, paragraph (9)), art-16-4/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-9
- art-16-4/par-12: 国税通則法（昭和三十七年法律第六十六号）第三十八条第三項 → 国税通則法 第三十八条第三項 (Article 38, paragraph (3)), art-38/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-38/par-3 · https://japanlaw.org/l/337AC0000000066/art-38/par-3
- art-16-4/par-12: 第四項第二号 → 地方税法 第十六条の四第四項第二号 (Article 16-4, paragraph (4), item (ii)), art-16-4/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-2
- art-16-4/par-12: 第三号 → 地方税法 第十六条の四第四項第三号 (Article 16-4, paragraph (4), item (iii)), art-16-4/par-4/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-3
- art-16-5/par-1: 第十五条の三第一項 → 地方税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-16-5/par-1: 第十五条の五の三第二項 → 地方税法 第十五条の五の三第二項 (Article 15-5-3, paragraph (2)), art-15-5-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3/par-2
- art-16-5/par-1: 第十五条の六の三第二項 → 地方税法 第十五条の六の三第二項 (Article 15-6-3, paragraph (2)), art-15-6-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-2
- art-16-5/par-2: 前項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-16-5/par-3: 前二項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-16-5/par-3: 前二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-16-5/par-3: 第十六条の三 → 地方税法 第十六条の三 (Article 16-3), art-16-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16-3
- art-16-5/par-3: 前条第三項 → 地方税法 第十六条の四第三項 (Article 16-4, paragraph (3)), art-16-4/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-3
- art-16-5/par-3: 第四項第一号 → 地方税法 第十六条の四第四項第一号 (Article 16-4, paragraph (4), item (i)), art-16-4/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-4/item-1
- art-16-5/par-3: 同条第十二項 → 地方税法 第十六条の四第十二項 (Article 16-4, paragraph (12)), art-16-4/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-12
- art-16-5/par-4: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-4/from-art-11#art-11
- art-16-5/par-4: 第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-16-5/par-4: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-16-5/par-4: 前項 → 地方税法 第十六条の五第三項 (Article 16-5, paragraph (3)), art-16-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270618_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-5/par-3

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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 a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270618_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-20261027T202151-016, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-016, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-010, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-011, 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-20261027T214204-011, 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