# 地方税法 / Local Tax Act — 第五節 (Chapter 3, Section 5)

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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: 第五節 (Chapter 3, Section 5) — address `ch-3/sec-5`
- Text: the text as amended with effect from 2027-12-05 (On the day Act No. 56 of 2025 (譲渡担保契約及び所有権留保契約に関する法律) comes into force. The exact day is not fixed yet.), standing until 2027-12-31 — NOT yet in force (revision 20271205_507AC0000000057)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-3/sec-5
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第五節　削除 — Section 5 Deleted
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-5 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-5</sup>

### 第四百八十六条から第五百十八条まで  〔削除 / repealed〕
<sup>art-486-to-518 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-5#art-486-to-518</sup>

  **第一項**  削除
  <sup>art-486-to-518/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20271205_507AC0000000057/text/ch-3/sec-5#art-486-to-518/par-1</sup>
  <sup>no English for this paragraph</sup>

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第五十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20271205_507AC0000000057), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-144, 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