# 地方税法 / Local Tax Act — 第十一節 (Chapter 1, Section 11)

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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: 第十一節 (Chapter 1, Section 11) — address `ch-1/sec-11`
- Text: the text as amended with effect from 2028-12-11 (On a day set by Cabinet Order, no later than 11 December 2028 — the amending law allows up to three years from promulgation. The exact day is not fixed yet.), standing until 2028-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20281211_507AC0000000087)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#ch-1/sec-11
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-1/sec-11
- 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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## 第十一節　更正、決定等の期間制限及び消滅時効 — Section 11 Time Limits on Reassessment, Determination, etc. and Extinctive Prescription
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-11 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#ch-1/sec-11</sup>

## 第一款　更正、決定等の期間制限 — Subsection 1 Time Limits on Reassessment, Determination, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-11/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#ch-1/sec-11/subsec-1</sup>

### 第十七条の五（更正、決定等の期間制限） — Time Limits on Reassessment, Determination, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17-5 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5</sup>

    **第一項**  更正又は決定は、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。以下この条及び第十八条第一項において同じ。）の翌日から起算して五年を経過した日以後においては、することができない。加算金の決定をすることができる期間についても、また同様とする。
    <sup>art-17-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-1</sup>
    A reassessment or determination may not be made on or after the day on which five years have elapsed counting from the day following the statutory payment due date (for local tax imposed from time to time, the day on which it became possible to impose that local tax; the same applies hereinafter in this Article and Article 18, paragraph (1)). The same applies to the period within which a determination of additional charges may be made.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定により更正をすることができないこととなる日前六月以内にされた第二十条の九の三第一項の規定による更正の請求に係る更正は、前項の規定にかかわらず、当該更正の請求があつた日から六月を経過する日まで、することができる。当該更正に伴う加算金の決定をすることができる期間についても、同様とする。
    <sup>art-17-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-2</sup>
    A reassessment relating to a request for reassessment under Article 20-9-3, paragraph (1) that was made within six months before the day on which a reassessment can no longer be made pursuant to the preceding paragraph may, notwithstanding the preceding paragraph, be made until the day on which six months have elapsed from the day on which that request for reassessment was made. The same applies to the period during which a determination of additional charges accompanying that reassessment may be made.
    <sup>machine translation, not official</sup>

    **第三項**  賦課決定は、法定納期限の翌日から起算して三年を経過した日以後においては、することができない。
    <sup>art-17-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3</sup>
    An assessment determination may not be made on or after the day on which three years have elapsed counting from the day following the statutory payment due date.
    <sup>machine translation, not official</sup>

    **第四項**  地方税の課税標準又は税額を減少させる賦課決定は、前項の規定にかかわらず、法定納期限の翌日から起算して五年を経過する日まですることができる。
    <sup>art-17-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-4</sup>
    An assessment determination that reduces the tax base or tax amount of a local tax may, notwithstanding the preceding paragraph, be made until the day on which five years have elapsed counting from the day following the statutory payment due date.
    <sup>machine translation, not official</sup>

    **第五項**  不動産取得税、固定資産税又は都市計画税に係る賦課決定は、前二項の規定にかかわらず、法定納期限の翌日から起算して五年を経過した日以後においては、することができない。
    <sup>art-17-5/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-5</sup>
    An assessment determination relating to real property acquisition tax, fixed assets tax or city planning tax may not, notwithstanding the preceding two paragraphs, be made on or after the day on which five years have elapsed counting from the day following the statutory payment due date.
    <sup>machine translation, not official</sup>

    **第六項**  第一項の規定により決定をすることができないこととなる日前三月以内にされた申告納付又は申告納入に係る地方税の申告書の提出に伴つて行われることとなる不申告加算金（第七十一条の十四第六項、第七十一条の三十五第七項、第七十一条の五十五第七項、第七十二条の四十六第六項（第一号に係る部分に限る。）、第七十四条の二十三第六項、第九十条第六項、第百四十四条の四十七第六項、第二百七十八条第六項、第三百二十八条の十一第六項、第四百八十三条第六項、第五百三十六条第六項、第六百九条第六項、第六百八十八条第六項、第七百一条の十二第六項、第七百一条の六十一第六項、第七百二十一条第六項又は第七百三十三条の十八第七項の規定の適用があるものに限る。）についてする決定は、第一項の規定にかかわらず、当該申告書の提出があつた日から三月を経過する日まで、することができる。
    <sup>art-17-5/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-6</sup>
    A determination of additional charges for failure to file (limited to those to which the provisions of Article 71-14, paragraph (6), Article 71-35, paragraph (7), Article 71-55, paragraph (7), Article 72-46, paragraph (6) (limited to the part relating to item (i)), Article 74-23, paragraph (6), Article 90, paragraph (6), Article 144-47, paragraph (6), Article 278, paragraph (6), Article 328-11, paragraph (6), Article 483, paragraph (6), Article 536, paragraph (6), Article 609, paragraph (6), Article 688, paragraph (6), Article 701-12, paragraph (6), Article 701-61, paragraph (6), Article 721, paragraph (6) or Article 733-18, paragraph (7) apply) that is to be made accompanying the filing of a local tax return relating to filing and payment or filing and payment-in made within three months before the day on which a determination can no longer be made pursuant to paragraph (1) may, notwithstanding paragraph (1), be made until the day on which three months have elapsed from the day on which that return was filed.
    <sup>machine translation, not official</sup>

    **第七項**  偽りその他不正の行為により、その全部若しくは一部の税額を免れ、若しくはその全部若しくは一部の税額の還付を受けた地方税についての更正、決定若しくは賦課決定又は当該地方税に係る加算金の決定は、前各項の規定にかかわらず、法定納期限の翌日から起算して七年を経過する日まですることができる。
    <sup>art-17-5/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-7</sup>
    A reassessment, determination or assessment determination concerning a local tax for which the whole or part of the tax amount has been evaded, or for which a refund of the whole or part of the tax amount has been received, by deception or other wrongful acts, or a determination of additional charges relating to that local tax, may, notwithstanding the preceding paragraphs, be made until the day on which seven years have elapsed counting from the day following the statutory payment due date.
    <sup>machine translation, not official</sup>

### 第十七条の六（更正、決定等の期間制限の特例） — Special Provisions on Time Limits for Reassessment, Determination, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17-6 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6</sup>

    **第一項**  更正、決定若しくは賦課決定又は加算金の決定で次の各号に掲げるものは、当該各号に定める期間の満了する日が、前条の規定により更正、決定若しくは賦課決定又は加算金の決定をすることができる期間の満了する日後に到来するときは、同条の規定にかかわらず、当該各号に定める期間においても、することができる。
    <sup>art-17-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1</sup>
    A reassessment, determination or assessment determination, or a determination of additional charges, that is set forth in one of the following items may, where the day on which the period specified in that item expires falls after the day on which the period during which a reassessment, determination or assessment determination, or a determination of additional charges, may be made pursuant to the preceding Article expires, also be made during the period specified in that item, notwithstanding that Article.
    <sup>machine translation, not official</sup>

      **一**  更正、決定若しくは賦課決定に係る審査請求についての裁決（第五十九条第二項、第七十二条の五十四第五項若しくは第三百二十一条の十五第二項の規定による決定又は同条第七項の規定による裁決を含む。）又は更正、決定若しくは賦課決定に係る訴えについての判決（以下この号において「裁決等」という。）による原処分の異動に伴つて課税標準又は税額に異動を生ずべき地方税（当該裁決等に係る地方税の属する税目に属するものに限る。）で当該裁決等を受けた者に係るものについての更正、決定若しくは賦課決定又は当該更正若しくは決定に伴う当該地方税に係る加算金の決定　当該裁決等があつた日の翌日から起算して六月間
      <sup>art-17-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-1</sup>
      A ruling on a request for review concerning a reassessment, determination or assessment determination (including a decision under Article 59, paragraph (2), Article 72-54, paragraph (5) or Article 321-15, paragraph (2), or a ruling under Article 321-15, paragraph (7)) or a judgment on an action concerning a reassessment, determination or assessment determination (hereinafter in this item referred to as a "determination, etc."): for a reassessment, determination or assessment determination of a local tax (limited to one belonging to the tax category to which the local tax relating to that determination, etc. belongs) whose tax base or tax amount is to change owing to a change to the original disposition by that determination, etc., and that relates to the person who received that determination, etc., or for a determination of additional charges relating to that local tax accompanying that reassessment or determination, six months counting from the day following the day on which that determination, etc. was made;
      <sup>machine translation, not official</sup>

      **二**  第八条第一項（第八条の四第二項において準用する場合を含む。）又は第八条の二第二項（第八条の三第二項において準用する場合を含む。）の規定による申出に係る決定、裁決又は判決に基づいてする更正、決定又は賦課決定　当該決定、裁決又は判決があつた日の翌日から起算して六月間
      <sup>art-17-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-2</sup>
      A reassessment, determination or assessment determination made on the basis of a decision, ruling or judgment relating to a petition under Article 8, paragraph (1) (including where applied mutatis mutandis pursuant to Article 8-4, paragraph (2)) or Article 8-2, paragraph (2) (including where applied mutatis mutandis pursuant to Article 8-3, paragraph (2)): six months counting from the day following the day on which that decision, ruling or judgment was made;
      <sup>machine translation, not official</sup>

      **三**  地方税につきその課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正若しくは賦課決定（その地方税の課税標準又は税額を減少させるものに限る。）又は当該更正に伴う当該地方税に係る加算金の決定　当該理由が生じた日の翌日から起算して三年間
      <sup>art-17-6/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-3</sup>
      A reassessment or assessment determination (limited to one that reduces the tax base or tax amount of that local tax) made on the ground that, with respect to a local tax, an economic result arising from a void act included among the facts forming the basis for calculating its tax base has been lost owing to the voidness of that act, that a voidable act included among those facts has been rescinded, or on any other ground equivalent to these specified by Cabinet Order, or a determination of additional charges relating to that local tax accompanying that reassessment: three years counting from the day following the day on which that ground arose;
      <sup>machine translation, not official</sup>

      **四**  第二十条の九の三第一項の規定による更正の請求をすることができる期限について第二十条の五第二項又は第二十条の五の二第一項若しくは第二項の規定の適用がある場合における当該更正の請求に係る更正又は当該更正に伴う加算金の決定　当該更正の請求があつた日の翌日から起算して六月間
      <sup>art-17-6/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-4</sup>
      Where Article 20-5, paragraph (2) or Article 20-5-2, paragraph (1) or (2) applies to the deadline by which a request for reassessment under Article 20-9-3, paragraph (1) may be made, a reassessment relating to that request for reassessment or a determination of additional charges accompanying that reassessment: six months counting from the day following the day on which that request for reassessment was made.
      <sup>machine translation, not official</sup>

    **第二項**  前項第一号に規定する当該裁決等を受けた者には、当該受けた者が分割等（分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡をいう。以下この項において同じ。）に係る分割法人等（同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人をいう。以下この項において同じ。）である場合には当該分割等に係る分割承継法人等（同法第二条第十二号の三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人をいう。以下この項において同じ。）を含むものとし、当該受けた者が分割等に係る分割承継法人等である場合には当該分割等に係る分割法人等を含むものとし、当該受けた者が同法第二条第十二号の七の二に規定する通算法人（以下この項において「通算法人」という。）である場合には他の通算法人を含むものとする。
    <sup>art-17-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-2</sup>
    A person who received the determination, etc. prescribed in item (i) of the preceding paragraph includes, where that person is a split corporation, etc. (meaning a split corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article, a corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article, or a corporation that transferred an asset subject to adjustment of gains or losses on transfer prescribed in Article 61-11, paragraph (1) of that Act; the same applies hereinafter in this paragraph) relating to a corporate split, etc. (meaning a split, a capital contribution in kind, a distribution in kind prescribed in Article 2, item (xii)-5-2 of that Act, or the transfer of an asset subject to adjustment of gains or losses on transfer prescribed in Article 61-11, paragraph (1) of that Act to which that paragraph applies; the same applies hereinafter in this paragraph), the successor corporation in a split, etc. relating to that corporate split, etc. (meaning a successor corporation in a split prescribed in Article 2, item (xii)-3 of that Act, a corporation receiving a capital contribution in kind prescribed in item (xii)-5 of that Article, a corporation receiving a distribution in kind prescribed in item (xii)-5-3 of that Article, or a transferee corporation prescribed in Article 61-11, paragraph (2) of that Act; the same applies hereinafter in this paragraph); includes, where that person is a successor corporation in a split, etc. relating to a corporate split, etc., the split corporation, etc. relating to that corporate split, etc.; and includes, where that person is a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of that Act (hereinafter in this paragraph referred to as a "group tax sharing corporation"), the other group tax sharing corporations.
    <sup>machine translation, not official</sup>

    **第三項**  道府県民税若しくは市町村民税の所得割（所得税の課税標準を基準として課するものに限る。）若しくは法人税割、事業税（収入金額を課税標準として課するもの及び法人税が課されない法人に対して課するもの並びに第七十二条の五十第二項の規定により課するものを除く。）又は地方消費税に係る更正、決定又は賦課決定で次の各号に掲げる場合においてするものは、当該各号に定める日の翌日から起算して二年を経過する日が、前条又は第一項の規定により更正、決定又は賦課決定をすることができる期間の満了する日後に到来するときは、前条又は第一項の規定にかかわらず、当該各号に定める日の翌日から起算して二年間においても、することができる。当該所得割若しくは法人税割とあわせて課する均等割に係る更正、決定若しくは賦課決定又は当該事業税若しくは地方消費税に係る加算金の決定についても、また同様とする。
    <sup>art-17-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-3</sup>
    A reassessment, determination or assessment determination relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax (limited to one imposed on the basis of the tax base of income tax) or the corporation tax levy, to enterprise tax (excluding enterprise tax imposed on revenue as the tax base, enterprise tax imposed on a corporation on which corporation tax is not imposed, and enterprise tax imposed pursuant to Article 72-50, paragraph (2)), or to local consumption tax, that is made in a case set forth in one of the following items may, where the day on which two years have elapsed counting from the day following the day specified in that item falls after the day on which the period during which a reassessment, determination or assessment determination may be made pursuant to the preceding Article or paragraph (1) expires, also be made within two years counting from the day following the day specified in that item, notwithstanding the preceding Article or paragraph (1). The same applies to a reassessment, determination or assessment determination relating to the per capita levy imposed together with that income levy or corporation tax levy, or a determination of additional charges relating to that enterprise tax or local consumption tax.
    <sup>machine translation, not official</sup>

      **一**  所得税、法人税又は消費税について更正（国税通則法第七十条第二項に規定する更正で同条第一項第一号に定める期限から五年を経過した日以後において行われるものを除く。）又は決定があつた場合　当該更正又は決定の通知が発せられた日
      <sup>art-17-6/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-3/item-1</sup>
      Where a reassessment (excluding a reassessment prescribed in Article 70, paragraph (2) of the Act on General Rules for National Taxes that is made on or after the day on which five years have elapsed from the deadline specified in paragraph (1), item (i) of that Article) or a determination has been made for income tax, corporation tax or consumption tax: the day on which notice of that reassessment or determination was issued;
      <sup>machine translation, not official</sup>

      **二**  所得税、法人税又は消費税に係る期限後申告書（所得税法第百二十条第一項に規定する所得税の額の合計額が配当控除の額を超えるときで、同項に規定する控除しきれなかつた外国税額控除の額、控除しきれなかつた源泉徴収税額又は控除しきれなかつた予納税額がある場合において同法第百二十二条第一項、第百二十五条第二項又は第百二十七条第二項の規定により提出する申告書を含む。）又は修正申告書の提出があつた場合　当該提出があつた日
      <sup>art-17-6/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-3/item-2</sup>
      Where a return filed after the due date for payment of income tax, corporation tax or consumption tax (including a return submitted pursuant to Article 122, paragraph (1), Article 125, paragraph (2) or Article 127, paragraph (2) of the Income Tax Act in a case where the total amount of income tax prescribed in Article 120, paragraph (1) of that Act exceeds the amount of the dividend credit and there is an amount of foreign tax credit that could not be fully deducted as prescribed in that paragraph, an amount of withholding tax that could not be fully deducted, or an amount of prepaid tax that could not be fully deducted) or an amended return has been submitted: the day of that submission;
      <sup>machine translation, not official</sup>

      **三**  所得税、法人税又は消費税に係る不服申立て又は訴えについての決定、裁決又は判決（以下この号において「裁決等」という。）があつた場合（当該裁決等に基づいて当該所得税、法人税又は消費税について更正又は決定があつた場合を除く。）　当該裁決等があつた日
      <sup>art-17-6/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-3/item-3</sup>
      Where a decision, ruling or judgment on an appeal or an action concerning income tax, corporation tax or consumption tax (hereinafter in this item referred to as a "determination, etc.") has been made (excluding a case where a reassessment or determination has been made on that income tax, corporation tax or consumption tax on the basis of that determination, etc.): the day on which that determination, etc. was made.
      <sup>machine translation, not official</sup>

## 第二款　消滅時効 — Subsection 2
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-11/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#ch-1/sec-11/subsec-2</sup>

### 第十八条（地方税の消滅時効） — Extinctive Prescription of Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18</sup>

    **第一項**  地方団体の徴収金の徴収を目的とする地方団体の権利（以下この款において「地方税の徴収権」という。）は、法定納期限（次の各号に掲げる地方団体の徴収金については、それぞれ当該各号に定める日）の翌日から起算して五年間行使しないことによつて、時効により消滅する。
    <sup>art-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1</sup>
    The right of a local government aimed at collecting local government levies (hereinafter in this Subsection referred to as the "right to collect local taxes") is extinguished by prescription if it is not exercised for five years counting from the day following the statutory payment due date (for the local government levies set forth in the following items, the day specified in each of those items).
    <sup>machine translation, not official</sup>

      **一**  第十七条の五第二項又は前条第一項第一号、第二号若しくは第四号若しくは同条第三項の規定の適用がある地方税若しくは加算金又は当該地方税に係る延滞金　第十七条の五第二項の更正若しくは決定があつた日又は前条第一項第一号の裁決等があつた日、同項第二号の決定、裁決若しくは判決があつた日若しくは同項第四号の更正若しくは決定があつた日若しくは同条第三項各号に定める日
      <sup>art-18/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1/item-1</sup>
      Local taxes or additional charges to which Article 17-5, paragraph (2), or Article 17-6, paragraph (1), item (i), (ii) or (iv) or paragraph (3) applies, or delinquency charges relating to those local taxes: the day on which the reassessment or determination under Article 17-5, paragraph (2) was made, the day on which the determination, etc. under Article 17-6, paragraph (1), item (i) was made, the day on which the decision, ruling or judgment under Article 17-6, paragraph (1), item (ii) was made, the day on which the reassessment or determination under Article 17-6, paragraph (1), item (iv) was made, or the day specified in the items of Article 17-6, paragraph (3);
      <sup>machine translation, not official</sup>

      **二**  第十七条の五第六項の規定の適用がある不申告加算金　同項の決定があつた日
      <sup>art-18/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1/item-2</sup>
      Additional charges for failure to file to which Article 17-5, paragraph (6) applies: the day on which the determination under that paragraph was made;
      <sup>machine translation, not official</sup>

      **三**  督促手数料又は滞納処分費　その地方税の徴収権を行使することができる日
      <sup>art-18/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1/item-3</sup>
      Demand fees or expenses for the delinquent tax collection procedure: the day on which the right to collect that local tax can be exercised.
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合には、時効の援用を要せず、また、その利益を放棄することができないものとする。
    <sup>art-18/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-2</sup>
    In the case of the preceding paragraph, it is not necessary to invoke prescription, and the benefit of it may not be waived.
    <sup>machine translation, not official</sup>

    **第三項**  地方税の徴収権の時効については、この款に別段の定めがあるものを除き、民法の規定を準用する。
    <sup>art-18/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-3</sup>
    The provisions of the Civil Code apply mutatis mutandis to prescription of the right to collect local taxes, except as otherwise provided in this Subsection.
    <sup>machine translation, not official</sup>

### 第十八条の二（時効の完成猶予及び更新） — Suspension of Completion and Renewal of Prescription
<sup>caption: machine translation, not official</sup>
<sup>art-18-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2</sup>

    **第一項**  地方税の徴収権の時効は、次の各号に掲げる処分に係る部分の地方団体の徴収金については、当該各号に定める期間は完成せず、その期間を経過した時から新たにその進行を始める。
    <sup>art-18-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-1</sup>
    As for prescription of the right to collect local taxes, with respect to local government levies for the part relating to a disposition set forth in one of the following items, prescription is not completed during the period specified in that item, and begins to run anew from the time that period has elapsed.
    <sup>machine translation, not official</sup>

      **一**  納付又は納入に関する告知　その告知に指定された納付又は納入に関する期限までの期間
      <sup>art-18-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-1/item-1</sup>
      Notice of payment or remittance: the period up to the deadline for payment or remittance designated in that notice;
      <sup>machine translation, not official</sup>

      **二**  督促　督促状又は督促のための納付若しくは納入の催告書を発した日から起算して十日を経過した日（同日前に第十三条の二第一項各号の一に該当する事実が生じた場合において、差押えがされた場合には、そのされた日）までの期間
      <sup>art-18-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-1/item-2</sup>
      Demand: the period up to the day on which 10 days have elapsed counting from the day on which a demand letter or a written reminder for payment or remittance for the purpose of demand was issued (where seizure has been carried out in a case where a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen before that day, the day on which it was carried out);
      <sup>machine translation, not official</sup>

      **三**  交付要求　その交付要求がされている期間（この法律においてその例によるものとされる国税徴収法第八十二条第二項の規定による通知がされていない期間があるときは、その期間を除く。）
      <sup>art-18-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-1/item-3</sup>
      Request for share distribution: the period during which that request for share distribution is being made (where there is a period during which no notification has been given under Article 82, paragraph (2) of the National Tax Collection Act, the rules of which apply under this Act, excluding that period).
      <sup>machine translation, not official</sup>

    **第二項**  前項第三号に掲げる交付要求に係る強制換価手続が取り消された場合においても、同項の規定による時効の完成猶予及び更新は、その効力を妨げられない。
    <sup>art-18-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-2</sup>
    Even where the compulsory liquidation procedure relating to a request for share distribution set forth in item (iii) of the preceding paragraph is cancelled, the effect of the suspension of completion and renewal of prescription under that paragraph is not impeded.
    <sup>machine translation, not official</sup>

    **第三項**  地方税の徴収権で、偽りその他不正の行為によりその全部若しくは一部の税額を免れ、又はその全部若しくは一部の税額の還付を受けた地方税（当該地方税に係る延滞金及び加算金を含む。以下この項において同じ。）に係るものの時効は、当該地方税の前条第一項に規定する法定納期限の翌日から起算して二年間は、進行しない。ただし、当該法定納期限の翌日から同日以後二年を経過する日までの期間内に次の各号に掲げる処分又は行為があつた場合においては当該各号に掲げる処分又は行為の区分に応じ当該処分又は行為に係る部分の地方税ごとに当該各号に定める日の翌日から、当該法定納期限までに当該処分又は行為があつた場合においては当該処分又は行為に係る部分の地方税ごとに当該法定納期限の翌日から進行する。
    <sup>art-18-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-3</sup>
    Prescription of the right to collect local taxes relating to a local tax (including delinquency charges and additional charges relating to that local tax; the same applies hereinafter in this paragraph) for which the whole or part of the tax amount has been evaded, or for which a refund of the whole or part of the tax amount has been received, by deception or other wrongful acts does not run for two years counting from the day following the statutory payment due date prescribed in Article 18, paragraph (1) for that local tax; provided, however, that where a disposition or act set forth in one of the following items has been carried out during the period from the day following that statutory payment due date to the day on which two years have elapsed from that day, prescription runs, for each local tax for the part relating to that disposition or act, according to the category of disposition or act set forth in those items, from the day following the day specified in the relevant item, and where that disposition or act has been carried out by that statutory payment due date, it runs, for each local tax for the part relating to that disposition or act, from the day following that statutory payment due date.
    <sup>machine translation, not official</sup>

      **一**  納付又は納入に関する告知（延滞金及び加算金に係るものを除く。）　当該告知に係る文書が発せられた日
      <sup>art-18-2/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-3/item-1</sup>
      Notice of payment or remittance (excluding that relating to delinquency charges and additional charges): the day on which the document relating to that notice was issued;
      <sup>machine translation, not official</sup>

      **二**  申告納付又は申告納入に係る地方税の申告書の提出　当該申告書が提出された日
      <sup>art-18-2/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-3/item-2</sup>
      Filing of a local tax return relating to filing and payment or filing and payment-in: the day on which that return was filed.
      <sup>machine translation, not official</sup>

    **第四項**  地方税の徴収権の時効は、徴収の猶予、職権による換価の猶予又は申請による換価の猶予に係る部分の地方団体の徴収金につき、その猶予がされている期間内は、進行しない。
    <sup>art-18-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-4</sup>
    Prescription of the right to collect local taxes does not run, for local government levies for the part relating to deferral of collection, ex officio suspension of realization or suspension of realization upon application, during the period in which that deferral or suspension is in effect.
    <sup>machine translation, not official</sup>

    **第五項**  地方税についての地方税の徴収権の時効が完成せず、又は新たにその進行を始めるときは、その完成せず、又は新たにその進行を始める部分の地方税に係る延滞金についての地方税の徴収権の時効は、完成せず、又は新たにその進行を始める。
    <sup>art-18-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-5</sup>
    When prescription of the right to collect local taxes with respect to a local tax is not completed or begins to run anew, prescription of the right to collect local taxes with respect to the delinquency charges relating to the part of the local tax for which prescription is not completed or begins to run anew is likewise not completed or begins to run anew.
    <sup>machine translation, not official</sup>

    **第六項**  地方税が納付されたときは、その納付された部分の地方税に係る延滞金についての地方税の徴収権の時効は、その納付の時から新たに進行を始める。
    <sup>art-18-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-6</sup>
    When a local tax has been paid, prescription of the right to collect local taxes with respect to the delinquency charges relating to the part of the local tax so paid begins to run anew from the time of that payment.
    <sup>machine translation, not official</sup>

### 第十八条の三（還付金の消滅時効） — Extinctive Prescription of Refunds
<sup>caption: machine translation, not official</sup>
<sup>art-18-3 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-3</sup>

    **第一項**  地方団体の徴収金の過誤納により生ずる地方団体に対する請求権及びこの法律の規定による還付金に係る地方団体に対する請求権（以下第二十条の九において「還付金に係る債権」という。）は、その請求をすることができる日から五年を経過したときは、時効により消滅する。
    <sup>art-18-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-3/par-1</sup>
    A claim against a local government arising from an overpayment or payment by mistake of local government levies and a claim against a local government relating to a refund under the provisions of this Act (hereinafter in Article 20-9 referred to as a "claim for a refund") are extinguished by prescription when five years have elapsed from the day on which the claim can be made.
    <sup>machine translation, not official</sup>

    **第二項**  第十八条第二項及び第三項の規定は、前項の場合について準用する。
    <sup>art-18-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-3/par-2</sup>
    The provisions of Article 18, paragraphs (2) and (3) apply mutatis mutandis to the case of the preceding paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-17-5/par-1: この条 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5
- art-17-5/par-1: 第十八条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- art-17-5/par-2: 前項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-1
- art-17-5/par-2: 第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1
- art-17-5/par-4: 前項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- art-17-5/par-5: 前二項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- art-17-5/par-5: 前二項 → 地方税法 第十七条の五第四項 (Article 17-5, paragraph (4)), art-17-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-4
- art-17-5/par-6: 第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-1
- art-17-5/par-6: 第七十一条の十四第六項 → 地方税法 第七十一条の十四第六項 (Article 71-14, paragraph (6)), art-71-14/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-14#art-71-14/par-6
- art-17-5/par-6: 第七十一条の三十五第七項 → 地方税法 第七十一条の三十五第七項 (Article 71-35, paragraph (7)), art-71-35/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-35#art-71-35/par-7
- art-17-5/par-6: 第七十一条の五十五第七項 → 地方税法 第七十一条の五十五第七項 (Article 71-55, paragraph (7)), art-71-55/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-71-52#art-71-55/par-7
- art-17-5/par-6: 第七十二条の四十六第六項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6
- art-17-5/par-6: 第一号 → 地方税法 第七十二条の四十六第六項第一号 (Article 72-46, paragraph (6), item (i)), art-72-46/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6/item-1
- art-17-5/par-6: 第七十四条の二十三第六項 → 地方税法 第七十四条の二十三第六項 (Article 74-23, paragraph (6)), art-74-23/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-5/from-art-74-22#art-74-23/par-6
- art-17-5/par-6: 第九十条第六項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-6/from-art-86#art-90/par-6
- art-17-5/par-6: 第百四十四条の四十七第六項 → 地方税法 第百四十四条の四十七第六項 (Article 144-47, paragraph (6)), art-144-47/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-7/from-art-144-45#art-144-47/par-6
- art-17-5/par-6: 第二百七十八条第六項 → 地方税法 第二百七十八条第六項 (Article 278, paragraph (6)), art-278/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-10/from-art-278#art-278/par-6
- art-17-5/par-6: 第三百二十八条の十一第六項 → 地方税法 第三百二十八条の十一第六項 (Article 328-11, paragraph (6)), art-328-11/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-328-11#art-328-11/par-6
- art-17-5/par-6: 第四百八十三条第六項 → 地方税法 第四百八十三条第六項 (Article 483, paragraph (6)), art-483/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-4/from-art-483#art-483/par-6
- art-17-5/par-6: 第五百三十六条第六項 → 地方税法 第五百三十六条第六項 (Article 536, paragraph (6)), art-536/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-6/from-art-534#art-536/par-6
- art-17-5/par-6: 第六百九条第六項 → 地方税法 第六百九条第六項 (Article 609, paragraph (6)), art-609/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-8/from-art-609#art-609/par-6
- art-17-5/par-6: 第六百八十八条第六項 → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-9/from-art-688#art-688/par-6
- art-17-5/par-6: 第七百一条の十二第六項 → 地方税法 第七百一条の十二第六項 (Article 701-12, paragraph (6)), art-701-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-4/from-art-701-12#art-701-12/par-6
- art-17-5/par-6: 第七百一条の六十一第六項 → 地方税法 第七百一条の六十一第六項 (Article 701-61, paragraph (6)), art-701-61/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-6
- art-17-5/par-6: 第七百二十一条第六項 → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-7/from-art-720#art-721/par-6
- art-17-5/par-6: 第七百三十三条の十八第七項 → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-8/from-art-733-18#art-733-18/par-7
- art-17-5/par-7: 前各項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-1
- art-17-5/par-7: 前各項 → 地方税法 第十七条の五第二項 (Article 17-5, paragraph (2)), art-17-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-2
- art-17-5/par-7: 前各項 → 地方税法 第十七条の五第三項 (Article 17-5, paragraph (3)), art-17-5/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-3
- art-17-5/par-7: 前各項 → 地方税法 第十七条の五第四項 (Article 17-5, paragraph (4)), art-17-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-4
- art-17-5/par-7: 前各項 → 地方税法 第十七条の五第五項 (Article 17-5, paragraph (5)), art-17-5/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-5
- art-17-5/par-7: 前各項 → 地方税法 第十七条の五第六項 (Article 17-5, paragraph (6)), art-17-5/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-6
- art-17-6/par-1: 前条 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5
- art-17-6/par-1/item-1: 第五十九条第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-1/from-art-59#art-59/par-2
- art-17-6/par-1/item-1: 第七十二条の五十四第五項 → 地方税法 第七十二条の五十四第五項 (Article 72-54, paragraph (5)), art-72-54/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-54#art-72-54/par-5
- art-17-6/par-1/item-1: 第三百二十一条の十五第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-12#art-321-15/par-2
- art-17-6/par-1/item-1: 同条第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-321-12#art-321-15/par-7
- art-17-6/par-1/item-1: この号 → 地方税法 第十七条の六第一項第一号 (Article 17-6, paragraph (1), item (i)), art-17-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-1
- art-17-6/par-1/item-2: 第八条第一項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-1/from-art-7#art-8/par-1
- art-17-6/par-1/item-2: 第八条の四第二項 → 地方税法 第八条の四第二項 (Article 8-4, paragraph (2)), art-8-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-1/from-art-7#art-8-4/par-2
- art-17-6/par-1/item-2: 第八条の二第二項 → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-1/from-art-7#art-8-2/par-2
- art-17-6/par-1/item-2: 第八条の三第二項 → 地方税法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-1/from-art-7#art-8-3/par-2
- art-17-6/par-1/item-4: 第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-1
- art-17-6/par-1/item-4: 第二十条の五第二項 → 地方税法 第二十条の五第二項 (Article 20-5, paragraph (2)), art-20-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20#art-20-5/par-2
- art-17-6/par-1/item-4: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-17-6/par-1/item-4: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-17-6/par-2: 前項第一号 → 地方税法 第十七条の六第一項第一号 (Article 17-6, paragraph (1), item (i)), art-17-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-1
- art-17-6/par-2: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-17-6/par-2: 同法第六十一条の十一第一項 → 法人税法 第六十一条の十一第一項 (Article 61-11, paragraph (1)), art-61-11/par-1 — https://japanlaw.org/en/corporation-tax-act/art-61-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-1
- art-17-6/par-2: この項 → 地方税法 第十七条の六第二項 (Article 17-6, paragraph (2)), art-17-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-2
- art-17-6/par-2: 同法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-2
- art-17-6/par-2: 同条第十二号の四 → 法人税法 第二条第一項第十二号の四 (Article 2, paragraph (1), item (xii-4)), art-2/par-1/item-12-4 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-4
- art-17-6/par-2: 同法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-3
- art-17-6/par-2: 同条第十二号の五 → 法人税法 第二条第一項第十二号の五 (Article 2, paragraph (1), item (xii-5)), art-2/par-1/item-12-5 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5
- art-17-6/par-2: 同条第十二号の五の三 → 法人税法 第二条第一項第十二号の五の三 (Article 2, paragraph (1), item (xii-5-3)), art-2/par-1/item-12-5-3 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-3
- art-17-6/par-2: 同法第六十一条の十一第二項 → 法人税法 第六十一条の十一第二項 (Article 61-11, paragraph (2)), art-61-11/par-2 — https://japanlaw.org/en/corporation-tax-act/art-61-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-2
- art-17-6/par-2: 同法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2
- art-17-6/par-3: 第七十二条の五十第二項 → 地方税法 第七十二条の五十第二項 (Article 72-50, paragraph (2)), art-72-50/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-2
- art-17-6/par-3: 前条 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5
- art-17-6/par-3: 第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-1
- art-17-6/par-3/item-1: 国税通則法第七十条第二項 → 国税通則法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-2 · https://japanlaw.org/l/337AC0000000066/art-70/par-2
- art-17-6/par-3/item-1: 同条第一項第一号 → 国税通則法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-70/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1/item-1
- art-17-6/par-3/item-2: 所得税法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/en/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-17-6/par-3/item-2: 同法第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/en/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1
- art-17-6/par-3/item-2: 第百二十五条第二項 → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/en/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-17-6/par-3/item-2: 第百二十七条第二項 → 所得税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/en/income-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000033/art-127/par-2
- art-17-6/par-3/item-3: この号 → 地方税法 第十七条の六第三項第三号 (Article 17-6, paragraph (3), item (iii)), art-17-6/par-3/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-3/item-3
- art-18/par-1/item-1: 第十七条の五第二項 → 地方税法 第十七条の五第二項 (Article 17-5, paragraph (2)), art-17-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-2
- art-18/par-1/item-1: 前条第一項第一号 → 地方税法 第十七条の六第一項第一号 (Article 17-6, paragraph (1), item (i)), art-17-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-1
- art-18/par-1/item-1: 第二号 → 地方税法 第十七条の六第一項第二号 (Article 17-6, paragraph (1), item (ii)), art-17-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-2
- art-18/par-1/item-1: 第四号 → 地方税法 第十七条の六第一項第四号 (Article 17-6, paragraph (1), item (iv)), art-17-6/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-1/item-4
- art-18/par-1/item-1: 同条第三項 → 地方税法 第十七条の六第三項 (Article 17-6, paragraph (3)), art-17-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-6/par-3
- art-18/par-1/item-2: 第十七条の五第六項 → 地方税法 第十七条の五第六項 (Article 17-5, paragraph (6)), art-17-5/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-17-5#art-17-5/par-6
- art-18/par-2: 前項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- art-18-2/par-1/item-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/20281211_507AC0000000087/text/ch-1/sec-6#art-13-2/par-1
- art-18-2/par-1/item-3: 国税徴収法第八十二条第二項 → e-Gov law 334AC0000000147, 第八十二条第二項 (Article 82, paragraph (2)), art-82/par-2 — not held in this collection
- art-18-2/par-2: 前項第三号 → 地方税法 第十八条の二第一項第三号 (Article 18-2, paragraph (1), item (iii)), art-18-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-1/item-3
- art-18-2/par-2: 同項 → 地方税法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-1
- art-18-2/par-3: この項 → 地方税法 第十八条の二第三項 (Article 18-2, paragraph (3)), art-18-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-2/par-3
- art-18-2/par-3: 前条第一項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-1
- art-18-3/par-1: 第二十条の九 → 地方税法 第二十条の九 (Article 20-9), art-20-9 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-5-2#art-20-9
- art-18-3/par-2: 第十八条第二項 → 地方税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-2
- art-18-3/par-2: 第三項 → 地方税法 第十八条第三項 (Article 18, paragraph (3)), art-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18/par-3
- art-18-3/par-2: 前項 → 地方税法 第十八条の三第一項 (Article 18-3, paragraph (1)), art-18-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-11/from-art-18#art-18-3/par-1

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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 令和七年法律第八十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20281211_507AC0000000087), 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-20261027T214204-012, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-013, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-014, 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