# 地方税法 / Local Tax Act — 第八節 (Chapter 1, Section 8)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八節 (Chapter 1, Section 8) — address `ch-1/sec-8`
- Text: the text as amended with effect from 2027-10-01, standing until 2027-12-04 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20271001_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#ch-1/sec-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-8
- Every provision below carries its address and its place on this text's page on the line under it.
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## 第八節 納税の猶予 — Section 8 Deferral of Tax Payment
heading: machine translation, not official
ch-1/sec-8 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#ch-1/sec-8
### 第十五条（徴収猶予の要件等） — Requirements, etc. for Deferral of Collection
caption: machine translation, not official
art-15 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15
**第一項** 地方団体の長は、次の各号のいずれかに該当する事実がある場合において、その該当する事実に基づき、納税者又は特別徴収義務者が当該地方団体に係る地方団体の徴収金を一時に納付し、又は納入することができないと認められるときは、その納付し、又は納入することができないと認められる金額を限度として、その者の申請に基づき、一年以内の期間を限り、その徴収を猶予することができる。
art-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1
Where there is a fact falling under any of the following items, if it is found that, based on that fact, a taxpayer or special collection agent is unable to pay or remit in a lump sum the local government levies relating to that local government, the head of a local government may, up to the limit of the amount found to be unable to be paid or remitted, upon application by that person, defer the collection for a period not exceeding one year:
machine translation, not official
**一** 納税者又は特別徴収義務者がその財産につき、震災、風水害、火災その他の災害を受け、又は盗難にかかつたとき。
art-15/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-1
when the taxpayer or special collection agent has suffered an earthquake, storm, flood, fire or other disaster, or a theft, with regard to their property;
machine translation, not official
**二** 納税者若しくは特別徴収義務者又はこれらの者と生計を一にする親族が病気にかかり、又は負傷したとき。
art-15/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-2
when the taxpayer or special collection agent, or a relative who shares a livelihood with them, has fallen ill or been injured;
machine translation, not official
**三** 納税者又は特別徴収義務者がその事業を廃止し、又は休止したとき。
art-15/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-3
when the taxpayer or special collection agent has discontinued or suspended their business;
machine translation, not official
**四** 納税者又は特別徴収義務者がその事業につき著しい損失を受けたとき。
art-15/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-4
when the taxpayer or special collection agent has suffered a substantial loss in their business;
machine translation, not official
**五** 前各号のいずれかに該当する事実に類する事実があつたとき。
art-15/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-5
when there has been a fact similar to a fact falling under any of the preceding items.
machine translation, not official
**第二項** 地方団体の長は、納税者又は特別徴収義務者につき、当該地方団体に係る地方団体の徴収金の法定納期限（随時に課する地方税については、その地方税を課することができることとなつた日）から一年を経過した日以後にその納付し、又は納入すべき額が確定した場合において、その納付し、又は納入すべき当該地方団体の徴収金を一時に納付し、又は納入することができない理由があると認められるときは、その納付し、又は納入することができないと認められる金額を限度として、当該地方団体の徴収金の納期限内にされたその者の申請に基づき、その納期限から一年以内の期間を限り、その徴収を猶予することができる。
art-15/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-2
Where, with regard to a taxpayer or special collection agent, the amount to be paid or remitted has been fixed on or after the day on which one year has elapsed from the statutory payment due date of the local government levies relating to that local government (for a local tax imposed from time to time, the day on which it became possible to impose that local tax), if it is found that there is a reason why the local government levies to be paid or remitted cannot be paid or remitted in a lump sum, the head of a local government may, up to the limit of the amount found to be unable to be paid or remitted, upon application by that person made by the due date for payment of those local government levies, defer the collection for a period not exceeding one year from that due date for payment.
machine translation, not official
**第三項** 地方団体の長は、前二項の規定による徴収の猶予（以下この章において「徴収の猶予」という。）をする場合には、当該徴収の猶予に係る地方団体の徴収金の納付又は納入について、当該地方団体の条例で定めるところにより、当該徴収の猶予をする金額を当該徴収の猶予をする期間内において、当該徴収の猶予を受ける者の財産の状況その他の事情からみて合理的かつ妥当なものに分割して納付し、又は納入させることができる。
art-15/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-3
When the head of a local government grants a deferral of collection under the preceding two paragraphs (hereinafter in this Chapter referred to as "deferral of collection"), the head may, as provided by the Prefectural or Municipal Ordinance of that local government, with regard to the payment or remittance of the local government levies subject to that deferral of collection, have the amount subject to the deferral of collection paid or remitted in installments within the period of the deferral of collection, in amounts that are reasonable and appropriate in view of the financial condition of the person receiving the deferral of collection and other circumstances.
machine translation, not official
**第四項** 地方団体の長は、徴収の猶予をした場合において、当該徴収の猶予をした期間内に当該徴収の猶予をした金額を納付し、又は納入することができないやむを得ない理由があると認めるときは、当該徴収の猶予を受けた者の申請に基づき、その期間を延長することができる。ただし、その期間は、既にその者につき徴収の猶予をした期間と合わせて二年を超えることができない。
art-15/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
Where the head of a local government has granted a deferral of collection, if the head finds that there is an unavoidable reason why the amount subject to the deferral of collection cannot be paid or remitted within the period of the deferral of collection, the head may, upon application by the person who received the deferral of collection, extend that period. However, that period, together with the period for which the deferral of collection has already been granted to that person, may not exceed two years.
machine translation, not official
**第五項** 地方団体の長は、前項の規定による徴収の猶予をした期間の延長（以下この章において「徴収の猶予期間の延長」という。）をする場合には、当該徴収の猶予期間の延長に係る地方団体の徴収金の納付又は納入について、当該地方団体の条例で定めるところにより、当該徴収の猶予をする金額を当該徴収の猶予期間の延長をする期間内において、当該徴収の猶予期間の延長を受ける者の財産の状況その他の事情からみて合理的かつ妥当なものに分割して納付し、又は納入させることができる。
art-15/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-5
When the head of a local government grants an extension of the period of deferral of collection under the preceding paragraph (hereinafter in this Chapter referred to as "extension of the period of deferral of collection"), the head may, as provided by the Prefectural or Municipal Ordinance of that local government, with regard to the payment or remittance of the local government levies subject to that extension of the period of deferral of collection, have the amount subject to the deferral of collection paid or remitted in installments within the period of the extension of the period of deferral of collection, in amounts that are reasonable and appropriate in view of the financial condition of the person receiving the extension of the period of deferral of collection and other circumstances.
machine translation, not official
### 第十五条の二（徴収猶予の申請手続等） — Application Procedures, etc. for Deferral of Collection
caption: machine translation, not official
art-15-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2
**第一項** 徴収の猶予（前条第一項の規定によるものに限る。）の申請をしようとする者は、同項各号のいずれかに該当する事実があること及びその該当する事実に基づき当該徴収の猶予に係る地方団体の徴収金を一時に納付し、又は納入することができない事情の詳細、当該徴収の猶予を受けようとする金額及びその期間その他の当該地方団体の条例で定める事項を記載した申請書に、当該該当する事実を証するに足りる書類、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
art-15-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
A person who intends to apply for a deferral of collection (limited to one under paragraph (1) of the preceding Article) must submit to the head of the local government a written application stating the fact that there is a fact falling under any of the items of that paragraph, the details of the circumstances by which, based on that fact, the person is unable to pay or remit in a lump sum the local government levies subject to the deferral of collection, the amount for which and the period for which the person wishes to receive the deferral of collection, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching documents sufficient to prove that fact, an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第二項** 徴収の猶予（前条第二項の規定によるものに限る。）の申請をしようとする者は、当該徴収の猶予に係る地方団体の徴収金を一時に納付し、又は納入することができない事情の詳細、当該徴収の猶予を受けようとする金額及びその期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
art-15-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-2
A person who intends to apply for a deferral of collection (limited to one under paragraph (2) of the preceding Article) must submit to the head of the local government a written application stating the details of the circumstances by which the person is unable to pay or remit in a lump sum the local government levies subject to the deferral of collection, the amount for which and the period for which the person wishes to receive the deferral of collection, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第三項** 徴収の猶予期間の延長を申請しようとする者は、徴収の猶予を受けた期間内に当該徴収の猶予を受けた金額を納付し、又は納入することができないやむを得ない理由、徴収の猶予期間の延長を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
art-15-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
A person who intends to apply for an extension of the period of deferral of collection must submit to the head of the local government a written application stating the unavoidable reason why the person cannot pay or remit within the period of the deferral of collection the amount subject to the deferral of collection, the period for which the person wishes to receive the extension of the period of deferral of collection, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第四項** 第一項又は前項の規定により添付すべき書類（地方団体の条例で定める書類を除く。）については、これらの規定にかかわらず、前条第一項（第一号、第二号又は第五号（同項第一号又は第二号に該当する事実に類する事実に係る部分に限る。）に係る部分に限る。）の規定による徴収の猶予（以下この項及び第十五条の九第一項において「災害等による徴収の猶予」という。）又は当該災害等による徴収の猶予をした期間の延長をする場合において、当該災害等による徴収の猶予又は当該災害等による徴収の猶予をした期間の延長を受けようとする者が当該添付すべき書類を提出することが困難であると地方団体の長が認めるときは、添付することを要しない。
art-15-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-4
With regard to the documents to be attached under paragraph (1) or the preceding paragraph (excluding documents specified by the Prefectural or Municipal Ordinance of a local government), notwithstanding those provisions, where a deferral of collection under paragraph (1) of the preceding Article (limited to the part relating to item (i), item (ii) or item (v) (limited to the part concerning a fact similar to a fact falling under item (i) or (ii) of that paragraph)) (hereinafter in this paragraph and Article 15-9, paragraph (1) referred to as "deferral of collection due to a disaster, etc.") or an extension of the period for which that deferral of collection due to a disaster, etc. has been granted is to be granted, if the head of the local government finds that it is difficult for the person who intends to receive that deferral of collection due to a disaster, etc. or that extension to submit the documents to be attached, those documents need not be attached.
machine translation, not official
**第五項** 地方団体の長は、第一項から第三項までの規定による申請書の提出があつた場合には、当該申請に係る事項について調査を行い、徴収の猶予若しくは徴収の猶予期間の延長をし、又は徴収の猶予若しくは徴収の猶予期間の延長を認めないものとする。
art-15-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-5
When a written application under paragraphs (1) through (3) has been submitted, the head of a local government is to investigate the matters relating to the application, and either grant the deferral of collection or the extension of the period of deferral of collection, or deny the deferral of collection or the extension of the period of deferral of collection.
machine translation, not official
**第六項** 地方団体の長は、第一項から第三項までの規定による申請書の提出があつた場合において、これらの申請書についてその記載に不備があるとき、又はこれらの申請書に添付すべき書類についてその記載に不備があるとき、若しくはその提出がないときは、当該申請書を提出した者に対して当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出を求めることができる。
art-15-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-6
When a written application under paragraphs (1) through (3) has been submitted, if there is a deficiency in the statements in those written applications, or there is a deficiency in the statements in, or no submission of, the documents to be attached to those written applications, the head of a local government may request the person who submitted the written application to correct that written application or to correct or submit the documents to be attached.
machine translation, not official
**第七項** 地方団体の長は、前項の規定により申請書の訂正又は添付すべき書類の訂正若しくは提出を求める場合には、その旨を記載した書面により、これを当該申請書を提出した者に通知するものとする。
art-15-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-7
When the head of a local government requests, under the preceding paragraph, the correction of a written application or the correction or submission of the documents to be attached, the head is to notify the person who submitted the written application of that fact by a document stating so.
machine translation, not official
**第八項** 第六項の規定により申請書の訂正又は添付すべき書類の訂正若しくは提出を求められた者は、前項の規定による通知を受けた日から当該地方団体の条例で定める期間内に当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出をしなければならない。この場合において、当該期間内に当該申請書の訂正又は当該添付すべき書類の訂正若しくは提出をしなかつたときは、当該申請書の訂正又は添付すべき書類の訂正若しくは提出を求められた者は、当該期間を経過した日において当該申請を取り下げたものとみなす。
art-15-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-8
A person who has been requested under paragraph (6) to correct a written application or to correct or submit the documents to be attached must make that correction or submission within the period specified by the Prefectural or Municipal Ordinance of the local government, counted from the day on which the person received the notice under the preceding paragraph. In this case, if the person has not made that correction or submission within that period, the person who was requested to correct the written application or to correct or submit the documents to be attached is deemed to have withdrawn the application on the day on which that period elapsed.
machine translation, not official
**第九項** 地方団体の長は、第一項から第三項までの規定による申請書の提出があつた場合において、当該申請書を提出した者について前条第一項、第二項又は第四項の規定に該当すると認められるときであつても、次の各号のいずれかに該当するときは、徴収の猶予又は徴収の猶予期間の延長を認めないことができる。
art-15-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9
Where a written application has been submitted under paragraphs (1) through (3), even if the person who submitted it is found to fall under paragraph (1), (2) or (4) of the preceding Article, the head of a local government may decline to approve the deferral of collection or the extension of the period of deferral of collection if any of the following items applies.
machine translation, not official
**一** 第十五条の三第一項第一号に掲げる場合に該当するとき。
art-15-2/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-1
Where the case falls under the cases listed in Article 15-3, paragraph (1), item (i);
machine translation, not official
**二** 当該申請書を提出した者が、次項の規定による質問に対して答弁せず、若しくは偽りの答弁をし、同項の規定による検査を拒み、妨げ、若しくは忌避し、又は同項の規定による物件の提示若しくは提出の要求に対し、正当な理由がなくこれに応じず、若しくは偽りの記載若しくは記録をした帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下この章において同じ。）の作成又は保存がされている場合における当該電磁的記録を含む。同項において同じ。）その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-15-2/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-2
Where the person who submitted the written application has failed to answer, or has given a false answer to, a question under the following paragraph, has refused, obstructed or evaded an inspection under that paragraph, has failed without justifiable grounds to comply with a demand for presentation or submission of an object under that paragraph, or has presented or submitted books and documents containing false entries or records (including, where an electronic or magnetic record has been created or kept in place of creating or keeping them, that electronic or magnetic record; the same applies in that paragraph) or other objects (including copies thereof) (where an electronic or magnetic record means a record made in electronic form, magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by a computer; the same applies hereinafter in this Chapter);
machine translation, not official
**三** 不当な目的で徴収の猶予又は徴収の猶予期間の延長の申請がされたとき、その他その申請が誠実にされたものでないとき。
art-15-2/par-9/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-3
Where an application for a deferral of collection or an extension of the period of deferral of collection has been made for an improper purpose, or the application is otherwise not made in good faith;
machine translation, not official
**四** 前三号に掲げるもののほか、これらに類する場合として当該地方団体の条例で定める場合に該当するとき。
art-15-2/par-9/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-4
Where the case falls under a case specified by the Prefectural or Municipal Ordinance of that local government as similar to those listed in the preceding three items.
machine translation, not official
**第十項** 地方団体の長は、第五項の規定による調査をするため必要があると認めるときは、その必要な限度で、その徴税吏員に、当該申請書を提出した者に質問させ、その者の帳簿書類その他の物件を検査させ、当該物件（その写しを含む。）の提示若しくは提出を求めさせ、又は当該調査において提出された物件を留め置かせることができる。
art-15-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-10
When the head of a local government finds it necessary in order to conduct the investigation under paragraph (5), the head may, to the extent necessary, have a tax collection official question the person who submitted the written application, inspect the person's books and documents and other objects, demand the presentation or submission of those objects (including copies thereof), or retain objects submitted in that investigation.
machine translation, not official
**第十一項** 前項の規定により質問、検査又は提示若しくは提出の要求を行う徴税吏員は、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-15-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-11
A tax collection official who conducts questioning, inspection or a demand for presentation or submission under the preceding paragraph must carry a certificate showing the official's status and present it when requested by a person concerned.
machine translation, not official
**第十二項** 第十項の規定による地方団体の徴税吏員の権限は、犯罪捜査のために認められたものと解してはならない。
art-15-2/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-12
The authority of a tax collection official of a local government under paragraph (10) must not be construed as having been granted for the purpose of criminal investigation.
machine translation, not official
### 第十五条の二の二（徴収猶予の通知） — Notice of Deferral of Collection
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art-15-2-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2
**第一項** 地方団体の長は、徴収の猶予をし、又は徴収の猶予期間の延長をしたときは、その旨、猶予をする金額、猶予をする期間その他必要な事項を当該徴収の猶予又は当該徴収の猶予期間の延長を受けた者に通知しなければならない。
art-15-2-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2/par-1
When the head of a local government has granted a deferral of collection or an extension of the period of deferral of collection, the head must notify the person who received that deferral of collection or extension of the period of deferral of collection of that fact, the amount deferred, the period of deferral and other necessary matters.
machine translation, not official
**第二項** 地方団体の長は、前条第一項から第三項までの規定による申請書の提出があつた場合において、徴収の猶予又は徴収の猶予期間の延長を認めないときは、その旨を当該申請書を提出した者に通知しなければならない。
art-15-2-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2/par-2
When a written application has been submitted under paragraphs (1) through (3) of the preceding Article and the head of a local government does not approve a deferral of collection or an extension of the period of deferral of collection, the head must notify the person who submitted the written application to that effect.
machine translation, not official
### 第十五条の二の三（徴収猶予の効果） — Effect of Deferral of Collection
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art-15-2-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
**第一項** 地方団体の長は、徴収の猶予をしたときは、当該徴収の猶予をした期間内は、当該徴収の猶予に係る地方団体の徴収金について、新たに督促及び滞納処分（交付要求を除く。）をすることができない。
art-15-2-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
When the head of a local government has granted a deferral of collection, the head may not, during the period of that deferral of collection, newly make a demand for payment or carry out a delinquent tax collection procedure (excluding a request for share distribution) in respect of the local government levies subject to that deferral of collection.
machine translation, not official
**第二項** 地方団体の長は、徴収の猶予をした場合において、当該徴収の猶予に係る地方団体の徴収金について差し押さえた財産があるときは、当該徴収の猶予を受けた者の申請により、その差押えを解除することができる。
art-15-2-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-2
When the head of a local government has granted a deferral of collection and there is property seized in respect of the local government levies subject to that deferral of collection, the head may release the seizure upon application by the person who received that deferral of collection.
machine translation, not official
**第三項** 地方団体の長は、徴収の猶予をした場合において、当該徴収の猶予に係る地方団体の徴収金について差し押さえた財産のうちに果実を生ずるもの又は有価証券、債権若しくは無体財産権等（国税徴収法第七十二条第一項に規定する無体財産権等をいう。第十六条の四第十項において同じ。）があるときは、第一項の規定にかかわらず、その取得した果実又は第三債務者等から給付を受けた財産で金銭以外のものについて滞納処分を執行し、その財産に係る換価代金等（同法第百二十九条第一項に規定する換価代金等をいう。第十九条の四第四号において同じ。）を当該徴収の猶予に係る地方団体の徴収金に充てることができる。
art-15-2-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-3
When the head of a local government has granted a deferral of collection and the property seized in respect of the local government levies subject to that deferral of collection includes property that produces fruits, or securities, claims or intangible property rights, etc. (meaning intangible property rights, etc. prescribed in Article 72, paragraph (1) of the National Tax Collection Act; the same applies in Article 16-4, paragraph (10)), the head may, notwithstanding paragraph (1), carry out a delinquent tax collection procedure on the fruits acquired or on property other than money received in performance from a third-party debtor, etc., and apply the proceeds of realization, etc. relating to that property (meaning proceeds of realization, etc. prescribed in Article 129, paragraph (1) of that Act; the same applies in Article 19-4, item (iv)) to the local government levies subject to that deferral of collection.
machine translation, not official
**第四項** 前項の場合において、同項の第三債務者等から給付を受けた財産のうちに金銭があるときは、第一項の規定にかかわらず、当該金銭を当該徴収の猶予に係る地方団体の徴収金に充てることができる。
art-15-2-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-4
In the case referred to in the preceding paragraph, if the property received in performance from the third-party debtor, etc. referred to in that paragraph includes money, the head of a local government may, notwithstanding paragraph (1), apply that money to the local government levies subject to that deferral of collection.
machine translation, not official
### 第十五条の三（徴収猶予の取消し） — Revocation of Deferral of Collection
caption: machine translation, not official
art-15-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3
**第一項** 徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、地方団体の長は、当該徴収の猶予を取り消し、当該徴収の猶予に係る地方団体の徴収金を一時に徴収することができる。
art-15-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
If a person who has received a deferral of collection falls under any of the following items, the head of a local government may revoke that deferral of collection and collect the local government levies subject to that deferral of collection in a lump sum.
machine translation, not official
**一** 第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者が当該徴収の猶予に係る地方団体の徴収金を当該徴収の猶予を受けた期間内に完納することができないと認められるとき。
art-15-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-1
Where there is a fact falling under any of the items of Article 13-2, paragraph (1) and it is found that the person cannot pay in full the local government levies subject to that deferral of collection within the period for which the deferral of collection was received;
machine translation, not official
**二** 第十五条第三項又は第五項の規定により分割して納付し、又は納入することを認めた地方団体の徴収金をその期限までに納付し、又は納入しないとき（地方団体の長がやむを得ない理由があると認めるときを除く。）。
art-15-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-2
Where the person fails to pay or remit, by the due date for payment, local government levies that were permitted to be paid or remitted in installments under Article 15, paragraph (3) or (5) (excluding where the head of a local government finds that there is an unavoidable reason);
machine translation, not official
**三** 当該徴収の猶予に係る地方団体の徴収金につき提供された担保について地方団体の長が第十六条第三項の規定により行つた求めに応じないとき。
art-15-3/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-3
Where the person fails to comply with a request made by the head of a local government under Article 16, paragraph (3) regarding the security provided for the local government levies subject to that deferral of collection;
machine translation, not official
**四** 新たに当該徴収の猶予に係る当該地方団体の徴収金以外に、当該地方団体に係る地方団体の徴収金を滞納したとき（新たに当該地方団体の条例で定める当該地方団体の債権（地方自治法第二百四十条第一項に規定する債権をいう。第十五条の六第二項において同じ。）に係る債務の不履行が生じたときを含み、地方団体の長がやむを得ない理由があると認めるときを除く。）。
art-15-3/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-4
Where the person has become delinquent in local government levies of that local government other than the local government levies subject to that deferral of collection (including where a default has newly occurred on an obligation relating to a claim of that local government specified by the Prefectural or Municipal Ordinance of that local government (meaning a claim prescribed in Article 240, paragraph (1) of the Local Autonomy Act; the same applies in Article 15-6, paragraph (2)), and excluding where the head of a local government finds that there is an unavoidable reason);
machine translation, not official
**五** 偽りその他不正な手段により当該徴収の猶予又は徴収の猶予期間の延長の申請がされ、その申請に基づき当該徴収の猶予をし、又は徴収の猶予期間の延長をしたことが判明したとき。
art-15-3/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-5
Where it becomes apparent that the application for that deferral of collection or extension of the period of deferral of collection was made by deceit or other wrongful means, and that the deferral of collection was granted or the extension of the period of deferral of collection was made on the basis of that application;
machine translation, not official
**六** 徴収の猶予を受けた者の財産の状況その他の事情の変化により当該徴収の猶予を継続することが適当でないと認められるとき。
art-15-3/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-6
Where, owing to a change in circumstances such as the state of the property of the person who received the deferral of collection, it is found inappropriate to continue that deferral of collection;
machine translation, not official
**七** 前各号に掲げるもののほか、これらに類する場合として当該地方団体の条例で定める場合に該当するとき。
art-15-3/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-7
Where the case falls under a case specified by the Prefectural or Municipal Ordinance of that local government as similar to those listed in the preceding items.
machine translation, not official
**第二項** 地方団体の長は、前項の規定により徴収の猶予を取り消す場合には、第十三条の二第一項各号のいずれかに該当する事実があるときを除き、あらかじめ、当該徴収の猶予を受けた者の弁明を聞かなければならない。ただし、その者が正当な理由がなくその弁明をしないときは、この限りでない。
art-15-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-2
When revoking a deferral of collection under the preceding paragraph, the head of a local government must in advance hear the explanation of the person who received that deferral of collection, except where there is a fact falling under any of the items of Article 13-2, paragraph (1); provided, however, that this does not apply if that person does not give the explanation without justifiable grounds.
machine translation, not official
**第三項** 地方団体の長は、第一項の規定により徴収の猶予を取り消したときは、その旨を当該徴収の猶予の取消しを受けた者に通知しなければならない。
art-15-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
When the head of a local government has revoked a deferral of collection under paragraph (1), the head must notify the person subject to the revocation of that deferral of collection of that fact.
machine translation, not official
### 第十五条の四（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予） — Deferral of Collection of Prefectural Inhabitant Tax, Municipal Inhabitant Tax or Enterprise Tax Relating to Amended Returns, etc.
caption: machine translation, not official
art-15-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4
**第一項** 地方団体の長は、次の各号に掲げる場合において、当該各号の申告書、修正申告書若しくは更正に係る道府県民税及び事業税の額の合計額又は第一号若しくは第二号の申告書若しくは更正に係る市町村民税の額が政令で定める金額に満たないときは、これらの税額につき、偽りその他不正の行為により道府県民税、市町村民税又は事業税を免れた場合その他政令で定める場合を除き、当該申告書若しくは修正申告書を提出した日後又は当該更正に係る納期限後最初に到来する道府県民税、市町村民税又は事業税（この条の規定によりその徴収を猶予されるものを除く。）に係る納付に関する期限まで、その徴収を猶予するものとする。
art-15-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1
In the cases set forth in the following items, if the total amount of prefectural inhabitant tax and enterprise tax relating to the return, amended return, or reassessment under each of those items, or the amount of municipal inhabitant tax relating to the return or reassessment under item (i) or (ii), is less than the amount specified by Cabinet Order, the head of a local government is to defer the collection of those tax amounts, except where prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax has been evaded by deception or other wrongful acts and in other cases specified by Cabinet Order, until the first time limit for payment of prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax (excluding tax whose collection is deferred under this Article) that arrives after the day on which the return or amended return was filed or after the due date for payment relating to the reassessment.
machine translation, not official
**一** 二以上の道府県又は市町村において事務所又は事業所を有する法人が第五十三条第三十四項又は第三百二十一条の八第三十四項の規定による申告書を提出した場合
art-15-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1/item-1
where a corporation that has an office or place of business in two or more prefectures or municipalities files a return under Article 53, paragraph (34) or Article 321-8, paragraph (34);
machine translation, not official
**二** 前号の法人が第五十五条第一項若しくは第三項又は第三百二十一条の十一第一項若しくは第三項の規定による更正（第五十八条又は第三百二十一条の十四の規定による修正に基づくものに限る。）を受けた場合
art-15-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1/item-2
where a corporation referred to in the preceding item receives a reassessment under Article 55, paragraph (1) or (3) or Article 321-11, paragraph (1) or (3) (limited to a reassessment based on a modification under Article 58 or Article 321-14);
machine translation, not official
**三** 二以上の道府県において事務所又は事業所を設けて事業を行う法人が第七十二条の三十一第二項又は第三項の規定による修正申告書を提出した場合
art-15-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1/item-3
where a corporation that conducts business by establishing an office or place of business in two or more prefectures files an amended return under Article 72-31, paragraph (2) or (3).
machine translation, not official
**第二項** 前項の規定の適用を受けようとする法人は、同項の申告書若しくは修正申告書又は更正に係る税額の納期限までに、その事務所又は事業所所在の地方団体の長に対し、総務省令で定める届出書を提出しなければならない。
art-15-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-2
A corporation that intends to be subject to the provisions of the preceding paragraph must submit a written notification specified by Order of the Ministry of Internal Affairs and Communications to the head of the local government where its office or place of business is located, by the due date for payment of the tax amount relating to the return, amended return, or reassessment referred to in that paragraph.
machine translation, not official
### 第十五条の五（職権による換価の猶予の要件等） — Requirements, etc. for Ex Officio Suspension of Realization
caption: machine translation, not official
art-15-5 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5
**第一項** 地方団体の長は、滞納者が次の各号のいずれかに該当すると認められる場合において、その者が当該地方団体に係る地方団体の徴収金の納付又は納入について誠実な意思を有すると認められるときは、その納付し、又は納入すべき地方団体の徴収金（徴収の猶予又は第十五条の六第一項の規定による換価の猶予（以下この章において「申請による換価の猶予」という。）を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。ただし、その猶予の期間は、一年を超えることができない。
art-15-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-1
Where a person delinquent in payment is found to fall under any of the following items, and that person is found to have a sincere intention to pay or remit the local government levies relating to that local government, the head of a local government may suspend the realization of property through delinquent tax collection procedures for the local government levies that the person is to pay or remit (excluding those for which the person has received a deferral of collection or a suspension of realization under Article 15-6, paragraph (1) (hereinafter in this Chapter referred to as "suspension of realization upon application")); provided, however, that the period of that suspension must not exceed one year.
machine translation, not official
**一** その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。
art-15-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-1/item-1
when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood;
machine translation, not official
**二** その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる他の地方団体の徴収金の徴収上有利であるとき。
art-15-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-1/item-2
when suspending the realization of the property is advantageous, compared with realizing it immediately, for the collection of the local government levies in arrears and of other local government levies that are to become payable or remittable in the near future.
machine translation, not official
**第二項** 第十五条第三項から第五項までの規定は、前項の規定による換価の猶予（以下この章において「職権による換価の猶予」という。）について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十五条第三項 金額 金額（その納付又は納入を困難とする金額として政令で定める額を限度とする。）
ことができる ものとする
第十五条第四項 当該徴収の猶予を受けた者の申請に基づき、その その
第十五条第五項 ことができる ものとする
art-15-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-2
The provisions of Article 15, paragraphs (3) through (5) apply mutatis mutandis to suspension of realization under the preceding paragraph (hereinafter in this Chapter referred to as "ex officio suspension of realization"). In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 15, paragraph (3) amount amount (limited to the amount specified by Cabinet Order as the amount whose payment or remittance is difficult)
may is to
Article 15, paragraph (4) upon application by the person who received the deferral of collection, extend extend
Article 15, paragraph (5) may is to
machine translation, not official
### 第十五条の五の二（職権による換価の猶予の手続等） — Procedures, etc. for Ex Officio Suspension of Realization
caption: machine translation, not official
art-15-5-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-2
**第一項** 地方団体の長は、職権による換価の猶予をする場合において、必要があると認めるときは、滞納者に対し、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類の提出を求めることができる。
art-15-5-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-2/par-1
When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may request the person delinquent in payment to submit an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第二項** 地方団体の長は、前条第二項において読み替えて準用する第十五条第四項の規定により職権による換価の猶予をした期間を延長する場合において、必要があると認めるときは、当該職権による換価の猶予を受けた者に対し、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類の提出を求めることができる。
art-15-5-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-2/par-2
When extending, under Article 15, paragraph (4) as applied mutatis mutandis with the replacement of terms under paragraph (2) of the preceding Article, the period of ex officio suspension of realization, if the head of a local government finds it necessary, the head may request the person who received that ex officio suspension of realization to submit an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第三項** 第十五条の二の二第一項の規定は、職権による換価の猶予について準用する。
art-15-5-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-2/par-3
The provisions of Article 15-2-2, paragraph (1) apply mutatis mutandis to ex officio suspension of realization.
machine translation, not official
### 第十五条の五の三（職権による換価の猶予の効果等） — Effects, etc. of Ex Officio Suspension of Realization
caption: machine translation, not official
art-15-5-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3
**第一項** 地方団体の長は、職権による換価の猶予をする場合において、必要があると認めるときは、差押えにより滞納者の事業の継続又は生活の維持を困難にするおそれがある財産の差押えを猶予し、又は解除することができる。
art-15-5-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3/par-1
When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may suspend or release the seizure of property for which seizure is likely to make it difficult for the person delinquent in payment to continue the business or maintain the livelihood.
machine translation, not official
**第二項** 第十五条の二の三第三項及び第四項並びに第十五条の三第一項（第五号を除く。）及び第三項の規定は、職権による換価の猶予について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十五条の二の三第三項 第一項の規定にかかわらず、その その
第十五条の二の三第四項 第一項の規定にかかわらず、当該 当該
第十五条の三第一項 次の 第十五条の五第一項の規定に該当しないこととなつた場合又は次の
第十五条の三第一項第二号 第十五条第三項 第十五条の五第二項において読み替えて準用する第十五条第三項
art-15-5-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3/par-2
The provisions of Article 15-2-3, paragraphs (3) and (4) and Article 15-3, paragraph (1) (excluding item (v)) and paragraph (3) apply mutatis mutandis to ex officio suspension of realization. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 15-2-3, paragraph (3) notwithstanding paragraph (1), carry carry
Article 15-2-3, paragraph (4) notwithstanding paragraph (1), apply apply
Article 15-3, paragraph (1) the following no longer falls under the provisions of Article 15-5, paragraph (1), or falls under any of the following
Article 15-3, paragraph (1), item (ii) Article 15, paragraph (3) Article 15, paragraph (3) as applied mutatis mutandis with the replacement of terms under Article 15-5, paragraph (2)
machine translation, not official
### 第十五条の六（申請による換価の猶予の要件等） — Requirements, etc. for Suspension of Realization upon Application
caption: machine translation, not official
art-15-6 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6
**第一項** 地方団体の長は、職権による換価の猶予によるほか、滞納者が当該地方団体に係る地方団体の徴収金を一時に納付し、又は納入することによりその事業の継続又はその生活の維持を困難にするおそれがあると認められる場合において、その者が当該地方団体の徴収金の納付又は納入について誠実な意思を有すると認められるときは、当該地方団体の徴収金の納期限から当該地方団体の条例で定める期間内にされたその者の申請に基づき、一年以内の期間を限り、その納付し、又は納入すべき地方団体の徴収金（徴収の猶予を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。
art-15-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-1
In addition to ex officio suspension of realization, where it is found that paying or remitting in a lump sum the local government levies relating to that local government is likely to make it difficult for a person delinquent in payment to continue the business or maintain the livelihood, and that person is found to have a sincere intention to pay or remit those local government levies, the head of the local government may, upon application by that person made within the period specified by the Prefectural or Municipal Ordinance of that local government from the due date for payment of those local government levies, suspend the realization of property through delinquent tax collection procedures, for a period not exceeding one year, for the local government levies that the person is to pay or remit (excluding those for which the person has received a deferral of collection).
machine translation, not official
**第二項** 前項の規定は、当該申請に係る地方団体の徴収金以外に、当該地方団体に係る地方団体の徴収金（次の各号に掲げるものを除く。）の滞納がある場合（当該地方団体の条例で定める当該地方団体の債権に係る債務の不履行がある場合を含む。）その他申請による換価の猶予をすることが適当でない場合として当該地方団体の条例で定める場合には、適用しないことができる。
art-15-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-2
The preceding paragraph may be left unapplied where, in addition to the local government levies relating to the application, there are arrears of local government levies relating to that local government (excluding those set forth in the following items) (including where there is non-performance of an obligation relating to a claim of that local government specified by the Prefectural or Municipal Ordinance of that local government), or in any other case specified by the Prefectural or Municipal Ordinance of that local government as cases where it is inappropriate to grant suspension of realization upon application.
machine translation, not official
**一** 徴収の猶予又は申請による換価の猶予を申請中の地方団体の徴収金
art-15-6/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-2/item-1
local government levies for which an application for deferral of collection or suspension of realization upon application is pending;
machine translation, not official
**二** 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ている地方団体の徴収金（第十五条の三第一項第四号（前条第二項又は第十五条の六の三第二項において準用する場合を含む。）に該当し、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が取り消されることとなる場合の当該地方団体の徴収金を除く。）
art-15-6/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-2/item-2
local government levies for which deferral of collection, ex officio suspension of realization, or suspension of realization upon application has been received (excluding those local government levies in the case where Article 15-3, paragraph (1), item (iv) (including as applied mutatis mutandis under paragraph (2) of the preceding Article or Article 15-6-3, paragraph (2)) applies and the deferral of collection, ex officio suspension of realization, or suspension of realization upon application is to be rescinded).
machine translation, not official
**第三項** 第十五条第三項から第五項までの規定は、申請による換価の猶予について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十五条第三項 金額 金額（その納付又は納入を困難とする金額として政令で定める額を限度とする。）
ことができる ものとする
第十五条第五項 ことができる ものとする
art-15-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-3
The provisions of Article 15, paragraphs (3) through (5) apply mutatis mutandis to suspension of realization upon application. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 15, paragraph (3) amount amount (limited to the amount specified by Cabinet Order as the amount whose payment or remittance is difficult)
may is to
Article 15, paragraph (5) may is to
machine translation, not official
### 第十五条の六の二（申請による換価の猶予の申請手続等） — Application Procedures, etc. for Suspension of Realization upon Application
caption: machine translation, not official
art-15-6-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-2
**第一項** 申請による換価の猶予の申請をしようとする者は、当該申請による換価の猶予に係る地方団体の徴収金を一時に納付し、又は納入することによりその事業の継続又はその生活の維持が困難となる事情の詳細、納付又は納入が困難である金額、当該申請による換価の猶予を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
art-15-6-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-2/par-1
A person who intends to apply for suspension of realization upon application must submit to the head of the local government a written application stating the details of the circumstances that would make it difficult to continue the business or maintain the livelihood by paying or remitting in a lump sum the local government levies relating to that suspension of realization upon application, the amount for which payment or remittance is difficult, the period for which the person wishes to receive that suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第二項** 前条第三項において準用する第十五条第四項の規定により申請による換価の猶予をした期間の延長を申請しようとする者は、申請による換価の猶予を受けた期間内に当該申請による換価の猶予を受けた金額を納付し、又は納入することができないやむを得ない理由、申請による換価の猶予をした期間の延長を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類を添付し、これを当該地方団体の長に提出しなければならない。
art-15-6-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-2/par-2
A person who intends to apply for an extension, under Article 15, paragraph (4) as applied mutatis mutandis under paragraph (3) of the preceding Article, of the period of suspension of realization upon application must submit to the head of the local government a written application stating the unavoidable reasons for which the person cannot pay or remit the amount for which suspension of realization upon application was received within the period during which it was received, the period for which the person wishes to receive an extension of the period of suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government.
machine translation, not official
**第三項** 第十五条の二第五項から第九項まで及び第十五条の二の二の規定は、申請による換価の猶予について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十五条の二第五項及び第六項 第一項から第三項まで 第十五条の六の二第一項又は第二項
第十五条の二第九項 第一項から第三項まで 第十五条の六の二第一項又は第二項
前条第一項、第二項又は第四項 第十五条の六第一項又は同条第三項において準用する前条第四項
第十五条の二第九項第一号 第十五条の三第一項第一号 第十五条の六の三第二項において準用する第十五条の三第一項第一号
第十五条の二第九項第二号 次項の規定による 国税徴収法第百四十一条の規定の例により行う徴税吏員の
同項の規定による検査 同条の規定の例により行う徴税吏員の検査
又は同項の規定による 又は同条の規定の例により行う徴税吏員の
含む。同項において同じ 含む
第十五条の二の二第二項 前条第一項から第三項まで 第十五条の六の二第一項又は第二項
art-15-6-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-2/par-3
The provisions of Article 15-2, paragraphs (5) through (9) and Article 15-2-2 apply mutatis mutandis to suspension of realization upon application. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 15-2, paragraphs (5) and (6) paragraphs (1) through (3) Article 15-6-2, paragraph (1) or (2)
Article 15-2, paragraph (9) paragraphs (1) through (3) Article 15-6-2, paragraph (1) or (2)
paragraph (1), (2) or (4) of the preceding Article Article 15-6, paragraph (1), or paragraph (4) of the preceding Article as applied mutatis mutandis under Article 15-6, paragraph (3)
Article 15-2, paragraph (9), item (i) Article 15-3, paragraph (1), item (i) Article 15-3, paragraph (1), item (i) as applied mutatis mutandis under Article 15-6-3, paragraph (2)
Article 15-2, paragraph (9), item (ii) under the following paragraph asked by a tax collection official in the manner provided by the provisions of Article 141 of the National Tax Collection Act
inspection under that paragraph inspection by a tax collection official conducted in the manner provided by the provisions of that Article
a demand for presentation or submission of an object under that paragraph a demand by a tax collection official, made in the manner provided by the provisions of that Article, for presentation or submission of an object
including, where an electronic or magnetic record has been created or kept in place of creating or keeping them, that electronic or magnetic record; the same applies in that paragraph include
Article 15-2-2, paragraph (2) paragraphs (1) through (3) of the preceding Article Article 15-6-2, paragraph (1) or (2)
machine translation, not official
### 第十五条の六の三（申請による換価の猶予の効果等） — Effects, etc. of Suspension of Realization upon Application
caption: machine translation, not official
art-15-6-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3
**第一項** 地方団体の長は、申請による換価の猶予をする場合において、必要があると認めるときは、差押えにより滞納者の事業の継続又は生活の維持を困難にするおそれがある財産の差押えを猶予し、又は解除することができる。
art-15-6-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-1
When implementing suspension of realization upon application, if the head of a local government finds it necessary, the head may suspend or release the seizure of property for which seizure is likely to make it difficult for the person delinquent in payment to continue the business or maintain the livelihood.
machine translation, not official
**第二項** 第十五条の二の三第三項及び第四項並びに第十五条の三第一項及び第三項の規定は、申請による換価の猶予について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十五条の二の三第三項 第一項の規定にかかわらず、その その
第十五条の二の三第四項 第一項の規定にかかわらず、当該 当該
第十五条の三第一項第二号 第十五条第三項 第十五条の六第三項において読み替えて準用する第十五条第三項
art-15-6-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-2
The provisions of Article 15-2-3, paragraphs (3) and (4) and Article 15-3, paragraphs (1) and (3) apply mutatis mutandis to suspension of realization upon application. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 15-2-3, paragraph (3) notwithstanding paragraph (1), carry carry
Article 15-2-3, paragraph (4) notwithstanding paragraph (1), apply apply
Article 15-3, paragraph (1), item (ii) Article 15, paragraph (3) Article 15, paragraph (3) as applied mutatis mutandis with the replacement of terms under Article 15-6, paragraph (3)
machine translation, not official
### 第十五条の七（滞納処分の停止の要件等） — Requirements, etc. for Suspension of Delinquent Tax Collection Procedures
caption: machine translation, not official
art-15-7 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7
**第一項** 地方団体の長は、滞納者につき次の各号のいずれかに該当する事実があると認めるときは、滞納処分の執行を停止することができる。
art-15-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1
If the head of a local government finds that there is a fact falling under any of the following items in respect of a person delinquent in payment, the head may suspend the execution of the delinquent tax collection procedure.
machine translation, not official
**一** 滞納処分をすることができる財産がないとき。
art-15-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1/item-1
Where there is no property against which a delinquent tax collection procedure can be carried out;
machine translation, not official
**二** 滞納処分をすることによつてその生活を著しく窮迫させるおそれがあるとき。
art-15-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1/item-2
Where carrying out a delinquent tax collection procedure is likely to seriously impoverish the person's livelihood;
machine translation, not official
**三** その所在及び滞納処分をすることができる財産がともに不明であるとき。
art-15-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1/item-3
Where both the person's whereabouts and any property against which a delinquent tax collection procedure can be carried out are unknown.
machine translation, not official
**第二項** 地方団体の長は、前項の規定により滞納処分の執行を停止したときは、その旨を滞納者に通知しなければならない。
art-15-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-2
When the head of a local government has suspended the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact.
machine translation, not official
**第三項** 地方団体の長は、第一項第二号の規定により滞納処分の執行を停止した場合において、その停止に係る地方団体の徴収金について差し押さえた財産があるときは、その差押えを解除しなければならない。
art-15-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-3
When the head of a local government has suspended the execution of a delinquent tax collection procedure under paragraph (1), item (ii), if there is property seized in respect of the local government levies subject to that suspension, the head must release the seizure.
machine translation, not official
**第四項** 第一項の規定により滞納処分の執行を停止した地方団体の徴収金を納付し、又は納入する義務は、その執行の停止が三年間継続したときは、消滅する。
art-15-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-4
The obligation to pay or remit local government levies for which the execution of a delinquent tax collection procedure has been suspended under paragraph (1) is extinguished if the suspension of the execution continues for three years.
machine translation, not official
**第五項** 第一項第一号の規定により滞納処分の執行を停止した場合において、その地方団体の徴収金が限定承認に係るものであるとき、その他その地方団体の徴収金を徴収することができないことが明らかであるときは、地方団体の長は、前項の規定にかかわらず、その地方団体の徴収金を納付し、又は納入する義務を直ちに消滅させることができる。
art-15-7/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-5
When the execution of a delinquent tax collection procedure has been suspended under paragraph (1), item (i), if the local government levies relate to a qualified acceptance of inheritance, or if it is otherwise clear that the local government levies cannot be collected, the head of a local government may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay or remit those local government levies.
machine translation, not official
### 第十五条の八（滞納処分の停止の取消） — Revocation of Suspension of Delinquent Tax Collection Procedures
caption: machine translation, not official
art-15-8 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-8
**第一項** 地方団体の長は、前条第一項各号の規定により滞納処分の執行を停止した後三年以内に、その停止に係る滞納者につき同項各号に該当する事実がないと認めるときは、その執行の停止を取り消さなければならない。
art-15-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-8/par-1
If the head of a local government finds, within three years after suspending the execution of a delinquent tax collection procedure under the items of paragraph (1) of the preceding Article, that there is no fact falling under any of the items of that paragraph in respect of the person delinquent in payment subject to the suspension, the head must revoke the suspension of the execution.
machine translation, not official
**第二項** 地方団体の長は、前項の規定により滞納処分の執行の停止を取り消したときは、その旨を滞納者に通知しなければならない。
art-15-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-8/par-2
When the head of a local government has revoked the suspension of the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact.
machine translation, not official
### 第十五条の九（納税の猶予の場合の延滞金の免除） — Exemption from Delinquency Charges in the Case of Deferral of Tax Payment
caption: machine translation, not official
art-15-9 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9
**第一項** 災害等による徴収の猶予若しくは第十五条の七第一項の規定による滞納処分の執行の停止をした場合又は事業の廃止等による徴収の猶予（徴収の猶予のうち災害等による徴収の猶予以外のものをいう。以下この項において同じ。）若しくは職権による換価の猶予若しくは申請による換価の猶予をした場合には、その猶予又は停止をした地方税に係る延滞金額のうち、それぞれ、当該災害等による徴収の猶予若しくは執行の停止をした期間に対応する部分の金額に相当する金額又は当該事業の廃止等による徴収の猶予若しくは職権による換価の猶予若しくは申請による換価の猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。）に対応する部分の金額の二分の一に相当する金額は、免除する。ただし、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。）又は前条第一項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日以後の期間に対応する部分の金額については、地方団体の長は、その免除をしないことができる。
art-15-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
Where a deferral of collection due to a disaster, etc. or a suspension of the execution of a delinquent tax collection procedure under Article 15-7, paragraph (1) has been granted, or where a deferral of collection due to discontinuance of business, etc. (meaning a deferral of collection other than a deferral of collection due to a disaster, etc.; the same applies hereinafter in this paragraph), an ex officio suspension of realization or a suspension of realization upon application has been granted, of the amount of delinquency charge on the local tax for which that deferral or suspension was granted, an amount equivalent to the amount of the portion corresponding to the period of that deferral of collection due to a disaster, etc. or suspension of execution, or an amount equivalent to one half of the amount of the portion corresponding to the period of that deferral of collection due to discontinuance of business, etc., ex officio suspension of realization or suspension of realization upon application (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum), respectively, is exempted; provided, however, that if a fact that should be a ground for revocation under Article 15-3, paragraph (1) (including as applied mutatis mutandis with the terms replaced pursuant to Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)) or paragraph (1) of the preceding Article has arisen, the head of a local government need not grant the exemption for the amount of the portion corresponding to the period on or after the day on which it arose.
machine translation, not official
**第二項** 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した場合において、納税者又は特別徴収義務者が次の各号のいずれかに該当するときは、地方団体の長は、その猶予をした地方税に係る延滞金（前項の規定による免除に係る部分を除く。）につき、猶予した期間（当該地方税を当該期間内に納付し、又は納入しなかつたことについてやむを得ない理由があると地方団体の長が認める場合には、猶予の期限の翌日から当該やむを得ない理由がなくなつた日までの期間を含む。）に対応する部分の金額でその納付又は納入が困難と認められるものを限度として免除することができる。
art-15-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2
Where a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application has been granted, if the taxpayer or special collection agent falls under any of the following items, the head of a local government may exempt the delinquency charge on the local tax for which that deferral or suspension was granted (excluding the portion subject to exemption under the preceding paragraph), up to the amount of the portion corresponding to the deferred period (including, where the head of a local government finds that there is an unavoidable reason for not having paid or remitted that local tax within that period, the period from the day following the end of the deferral to the day on which that unavoidable reason ceased) that is found to be difficult to pay or remit.
machine translation, not official
**一** 納税者又は特別徴収義務者の財産の状況が著しく不良で、納期又は弁済期の到来した他の地方団体に係る地方団体の徴収金、国税、公課又は債務について軽減又は免除をしなければ、その事業の継続又は生活の維持が著しく困難になると認められる場合において、その軽減又は免除がされたとき。
art-15-9/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2/item-1
Where the financial condition of the taxpayer or special collection agent is extremely poor and it is found that the continuation of the business or the maintenance of livelihood would become extremely difficult unless reduction or exemption were granted for local government levies of other local governments, national taxes, public charges or debts whose payment periods or repayment dates have arrived, and that reduction or exemption has been granted;
machine translation, not official
**二** 納税者若しくは特別徴収義務者の事業又は生活の状況によりその延滞金額の納付又は納入を困難とするやむを得ない理由があると認められるとき。
art-15-9/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2/item-2
Where it is found, in view of the state of the business or livelihood of the taxpayer or special collection agent, that there is an unavoidable reason making payment or remittance of the amount of delinquency charge difficult.
machine translation, not official
**第三項** 第二十条の九の三第五項ただし書の規定により徴収を猶予した場合には、その猶予をした地方税に係る延滞金につき、その猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、前二項の規定により延滞金の免除がされた場合には、当該免除に係る期間に該当する期間を除く。）に対応する部分の金額の二分の一に相当する金額は、免除する。
art-15-9/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-3
Where collection has been deferred under the proviso to Article 20-9-3, paragraph (5), an amount equivalent to one half of the amount of the portion corresponding to the deferred period (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding two paragraphs, excluding the period corresponding to the period relating to that exemption) is exempted from the delinquency charge on the local tax for which collection was deferred.
machine translation, not official
**第四項** 地方団体の長は、滞納に係る地方団体の徴収金の全額を徴収するために必要な財産につき差押えをした場合又は納付し、若しくは納入すべき地方団体の徴収金の額に相当する担保の提供を受けた場合には、その差押え又は担保の提供に係る地方税を計算の基礎とする延滞金につき、その差押え又は担保の提供がされている期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、前三項の規定により延滞金の免除がされた場合には、当該免除に係る期間に該当する期間を除く。）に対応する部分の金額の二分の一に相当する金額を限度として、免除することができる。
art-15-9/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-4
Where the head of a local government has seized property necessary to collect the whole amount of the local government levies in arrears, or has been provided with security equivalent to the amount of the local government levies to be paid or remitted, the head may exempt the delinquency charge computed on the local tax subject to that seizure or provision of security, up to an amount equivalent to one half of the amount of the portion corresponding to the period during which that seizure or provision of security is in place (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding three paragraphs, excluding the period corresponding to the period relating to that exemption).
machine translation, not official
---
## Cites
- art-15/par-1/item-5: 前各号 → 地方税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-1
- art-15/par-1/item-5: 前各号 → 地方税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-2
- art-15/par-1/item-5: 前各号 → 地方税法 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-3
- art-15/par-1/item-5: 前各号 → 地方税法 第十五条第一項第四号 (Article 15, paragraph (1), item (iv)), art-15/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-4
- art-15/par-3: 前二項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1
- art-15/par-3: 前二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-2
- art-15/par-5: 前項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-2/par-1: 前条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1
- art-15-2/par-2: 前条第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-2
- art-15-2/par-4: 第一項 → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- art-15-2/par-4: 前項 → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- art-15-2/par-4: 前条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1
- art-15-2/par-4: 第一号 → 地方税法 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-1
- art-15-2/par-4: 第二号 → 地方税法 第十五条第一項第二号 (Article 15, paragraph (1), item (ii)), art-15/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-2
- art-15-2/par-4: 第五号 → 地方税法 第十五条第一項第五号 (Article 15, paragraph (1), item (v)), art-15/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1/item-5
- art-15-2/par-4: この項 → 地方税法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-4
- art-15-2/par-4: 第十五条の九第一項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- art-15-2/par-5: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- art-15-2/par-5: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-2
- art-15-2/par-5: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- art-15-2/par-6: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- art-15-2/par-6: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-2
- art-15-2/par-6: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- art-15-2/par-7: 前項 → 地方税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-6
- art-15-2/par-8: 第六項 → 地方税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-6
- art-15-2/par-8: 前項 → 地方税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-7
- art-15-2/par-9: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- art-15-2/par-9: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-2
- art-15-2/par-9: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- art-15-2/par-9: 前条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1
- art-15-2/par-9: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-2
- art-15-2/par-9: 第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-2/par-9/item-1: 第十五条の三第一項第一号 → 地方税法 第十五条の三第一項第一号 (Article 15-3, paragraph (1), item (i)), art-15-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-1
- art-15-2/par-9/item-2: 次項 → 地方税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-10
- art-15-2/par-9/item-4: 前三号 → 地方税法 第十五条の二第九項第一号 (Article 15-2, paragraph (9), item (i)), art-15-2/par-9/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-1
- art-15-2/par-9/item-4: 前三号 → 地方税法 第十五条の二第九項第二号 (Article 15-2, paragraph (9), item (ii)), art-15-2/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-2
- art-15-2/par-9/item-4: 前三号 → 地方税法 第十五条の二第九項第三号 (Article 15-2, paragraph (9), item (iii)), art-15-2/par-9/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-3
- art-15-2/par-10: 第五項 → 地方税法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-5
- art-15-2/par-11: 前項 → 地方税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-10
- art-15-2/par-12: 第十項 → 地方税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-10
- art-15-2-2/par-2: 前条第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- art-15-2-2/par-2: 前条第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-2
- art-15-2-2/par-2: 前条第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- art-15-2-3/par-3: 国税徴収法第七十二条第一項 → e-Gov law 334AC0000000147, 第七十二条第一項 (Article 72, paragraph (1)), art-72/par-1 — not held in this collection
- art-15-2-3/par-3: 第十六条の四第十項 → 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/20271001_508AC0000000002/text/ch-1/sec-9/from-art-16-4#art-16-4/par-10
- art-15-2-3/par-3: 第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-15-2-3/par-3: 同法第百二十九条第一項 → e-Gov law 334AC0000000147, 第百二十九条第一項 (Article 129, paragraph (1)), art-129/par-1 — not held in this collection
- art-15-2-3/par-3: 第十九条の四第四号 → 地方税法 第十九条の四第一項第四号 (Article 19-4, paragraph (1), item (iv)), art-19-4/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-13#art-19-4/par-1/item-4
- art-15-2-3/par-4: 前項 → 地方税法 第十五条の二の三第三項 (Article 15-2-3, paragraph (3)), art-15-2-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-3
- art-15-2-3/par-4: 第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-15-3/par-1/item-1: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-15-3/par-1/item-2: 第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-3
- art-15-3/par-1/item-2: 第五項 → 地方税法 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-5
- art-15-3/par-1/item-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/20271001_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-15-3/par-1/item-4: 地方自治法第二百四十条第一項 → e-Gov law 322AC0000000067, 第二百四十条第一項 (Article 240, paragraph (1)), art-240/par-1 — not held in this collection
- art-15-3/par-1/item-4: 第十五条の六第二項 → 地方税法 第十五条の六第二項 (Article 15-6, paragraph (2)), art-15-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-2
- art-15-3/par-1/item-7: 前各号 → 地方税法 第十五条の三第一項第一号 (Article 15-3, paragraph (1), item (i)), art-15-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-1
- art-15-3/par-1/item-7: 前各号 → 地方税法 第十五条の三第一項第二号 (Article 15-3, paragraph (1), item (ii)), art-15-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-2
- art-15-3/par-1/item-7: 前各号 → 地方税法 第十五条の三第一項第三号 (Article 15-3, paragraph (1), item (iii)), art-15-3/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-3
- art-15-3/par-1/item-7: 前各号 → 地方税法 第十五条の三第一項第四号 (Article 15-3, paragraph (1), item (iv)), art-15-3/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-4
- art-15-3/par-1/item-7: 前各号 → 地方税法 第十五条の三第一項第五号 (Article 15-3, paragraph (1), item (v)), art-15-3/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-5
- art-15-3/par-1/item-7: 前各号 → 地方税法 第十五条の三第一項第六号 (Article 15-3, paragraph (1), item (vi)), art-15-3/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-6
- art-15-3/par-2: 前項 → 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-15-3/par-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-15-3/par-3: 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-15-4/par-1: 第一号 → 地方税法 第十五条の四第一項第一号 (Article 15-4, paragraph (1), item (i)), art-15-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1/item-1
- art-15-4/par-1: 第二号 → 地方税法 第十五条の四第一項第二号 (Article 15-4, paragraph (1), item (ii)), art-15-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1/item-2
- art-15-4/par-1: この条 → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4
- art-15-4/par-1/item-1: 第五十三条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-34
- art-15-4/par-1/item-1: 第三百二十一条の八第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-34
- art-15-4/par-1/item-2: 前号 → 地方税法 第十五条の四第一項第一号 (Article 15-4, paragraph (1), item (i)), art-15-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1/item-1
- art-15-4/par-1/item-2: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-15-4/par-1/item-2: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-2/sec-1/from-art-53-2#art-55/par-3
- art-15-4/par-1/item-2: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-1
- art-15-4/par-1/item-2: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-3/sec-1/from-art-321-8-2#art-321-11/par-3
- art-15-4/par-1/item-2: 第五十八条 → 地方税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-2/sec-1/from-art-55-3#art-58
- art-15-4/par-1/item-2: 第三百二十一条の十四 → 地方税法 第三百二十一条の十四 (Article 321-14), art-321-14 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-3/sec-1/from-art-321-12#art-321-14
- art-15-4/par-1/item-3: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-15-4/par-1/item-3: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-15-4/par-2: 前項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1
- art-15-5/par-1: 第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-1
- art-15-5/par-2: 第十五条第三項から第五項まで → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-3
- art-15-5/par-2: 第十五条第三項から第五項まで → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-5/par-2: 第十五条第三項から第五項まで → 地方税法 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-5
- art-15-5/par-2: 前項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-1
- art-15-5-2/par-2: 前条第二項 → 地方税法 第十五条の五第二項 (Article 15-5, paragraph (2)), art-15-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-2
- art-15-5-2/par-2: 第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-5-2/par-3: 第十五条の二の二第一項 → 地方税法 第十五条の二の二第一項 (Article 15-2-2, paragraph (1)), art-15-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2/par-1
- art-15-5-3/par-2: 第十五条の二の三第三項 → 地方税法 第十五条の二の三第三項 (Article 15-2-3, paragraph (3)), art-15-2-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-3
- art-15-5-3/par-2: 第四項 → 地方税法 第十五条の二の三第四項 (Article 15-2-3, paragraph (4)), art-15-2-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-4
- art-15-5-3/par-2: 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-15-5-3/par-2: 第五号 → 地方税法 第十五条の三第一項第五号 (Article 15-3, paragraph (1), item (v)), art-15-3/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-5
- art-15-5-3/par-2: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-15-5-3/par-2: 第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-15-5-3/par-2: 第十五条の五第一項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-1
- art-15-5-3/par-2: 第十五条の三第一項第二号 → 地方税法 第十五条の三第一項第二号 (Article 15-3, paragraph (1), item (ii)), art-15-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-2
- art-15-5-3/par-2: 第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-3
- art-15-5-3/par-2: 第十五条の五第二項 → 地方税法 第十五条の五第二項 (Article 15-5, paragraph (2)), art-15-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5/par-2
- art-15-6/par-2: 前項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-1
- art-15-6/par-2/item-2: 第十五条の三第一項第四号 → 地方税法 第十五条の三第一項第四号 (Article 15-3, paragraph (1), item (iv)), art-15-3/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-4
- art-15-6/par-2/item-2: 前条第二項 → 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3/par-2
- art-15-6/par-2/item-2: 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-2
- art-15-6/par-3: 第十五条第三項から第五項まで → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-3
- art-15-6/par-3: 第十五条第三項から第五項まで → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-6/par-3: 第十五条第三項から第五項まで → 地方税法 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-5
- art-15-6-2/par-2: 前条第三項 → 地方税法 第十五条の六第三項 (Article 15-6, paragraph (3)), art-15-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-3
- art-15-6-2/par-2: 第十五条第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-5
- art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-6
- art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-7
- art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第八項 (Article 15-2, paragraph (8)), art-15-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-8
- art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第九項 (Article 15-2, paragraph (9)), art-15-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9
- art-15-6-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-15-6-2/par-3: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-1
- art-15-6-2/par-3: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-2
- art-15-6-2/par-3: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-3
- art-15-6-2/par-3: 第十五条の六の二第一項 → 地方税法 第十五条の六の二第一項 (Article 15-6-2, paragraph (1)), art-15-6-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-2/par-1
- art-15-6-2/par-3: 第二項 → 地方税法 第十五条の六の二第二項 (Article 15-6-2, paragraph (2)), art-15-6-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-2/par-2
- art-15-6-2/par-3: 前条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-1
- art-15-6-2/par-3: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-2
- art-15-6-2/par-3: 第四項 → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-4
- art-15-6-2/par-3: 第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-1
- art-15-6-2/par-3: 同条第三項 → 地方税法 第十五条の六第三項 (Article 15-6, paragraph (3)), art-15-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-3
- art-15-6-2/par-3: 第十五条の二第九項第一号 → 地方税法 第十五条の二第九項第一号 (Article 15-2, paragraph (9), item (i)), art-15-2/par-9/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-1
- art-15-6-2/par-3: 第十五条の三第一項第一号 → 地方税法 第十五条の三第一項第一号 (Article 15-3, paragraph (1), item (i)), art-15-3/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-1
- art-15-6-2/par-3: 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-2
- art-15-6-2/par-3: 第十五条の二第九項第二号 → 地方税法 第十五条の二第九項第二号 (Article 15-2, paragraph (9), item (ii)), art-15-2/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-9/item-2
- art-15-6-2/par-3: 次項 → 地方税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2/par-10
- art-15-6-2/par-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-15-6-2/par-3: 第十五条の二の二第二項 → 地方税法 第十五条の二の二第二項 (Article 15-2-2, paragraph (2)), art-15-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15-2-2/par-2
- art-15-6-3/par-2: 第十五条の二の三第三項 → 地方税法 第十五条の二の三第三項 (Article 15-2-3, paragraph (3)), art-15-2-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-3
- art-15-6-3/par-2: 第四項 → 地方税法 第十五条の二の三第四項 (Article 15-2-3, paragraph (4)), art-15-2-3/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-4
- art-15-6-3/par-2: 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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-15-6-3/par-2: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-15-6-3/par-2: 第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-15-6-3/par-2: 第十五条の三第一項第二号 → 地方税法 第十五条の三第一項第二号 (Article 15-3, paragraph (1), item (ii)), art-15-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1/item-2
- art-15-6-3/par-2: 第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15#art-15/par-3
- art-15-6-3/par-2: 第十五条の六第三項 → 地方税法 第十五条の六第三項 (Article 15-6, paragraph (3)), art-15-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6/par-3
- art-15-7/par-2: 前項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1
- art-15-7/par-3: 第一項第二号 → 地方税法 第十五条の七第一項第二号 (Article 15-7, paragraph (1), item (ii)), art-15-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1/item-2
- art-15-7/par-4: 第一項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1
- art-15-7/par-5: 第一項第一号 → 地方税法 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1/item-1
- art-15-7/par-5: 前項 → 地方税法 第十五条の七第四項 (Article 15-7, paragraph (4)), art-15-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-4
- art-15-8/par-1: 前条第一項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1
- art-15-8/par-2: 前項 → 地方税法 第十五条の八第一項 (Article 15-8, paragraph (1)), art-15-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-8/par-1
- art-15-9/par-1: 第十五条の七第一項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-7/par-1
- art-15-9/par-1: この項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- art-15-9/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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-15-9/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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-2-3#art-15-5-3/par-2
- art-15-9/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/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-6-3/par-2
- art-15-9/par-1: 前条第一項 → 地方税法 第十五条の八第一項 (Article 15-8, paragraph (1)), art-15-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-8/par-1
- art-15-9/par-2: 前項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- art-15-9/par-3: 第二十条の九の三第五項 → 地方税法 第二十条の九の三第五項 (Article 20-9-3, paragraph (5)), art-20-9-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-5
- art-15-9/par-3: 前二項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- art-15-9/par-3: 前二項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2
- art-15-9/par-4: 前三項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-1
- art-15-9/par-4: 前三項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2
- art-15-9/par-4: 前三項 → 地方税法 第十五条の九第三項 (Article 15-9, paragraph (3)), art-15-9/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20271001_508AC0000000002/text/ch-1/sec-8/from-art-15-6#art-15-9/par-3
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-10-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20271001_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-20261027T195216-013, 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-20261027T195216-013, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-011, 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-20261027T202151-011, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-009, 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-20261028T042522-001, 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