# 地方税法 / Local Tax Act — 第一条 (Article 1)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第一条 (Article 1)（用語） — address `art-1`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-1
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-1
- Every provision below carries its address and both URLs 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.

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### 第一条（用語） — Terms
<sup>caption: machine translation, not official</sup>
<sup>art-1 · https://japanlaw.org/en/local-tax-act/art-1 · https://japanlaw.org/l/325AC0000000226/art-1</sup>

  **第一項**  この法律において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-1/par-1 · https://japanlaw.org/en/local-tax-act/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/art-1/par-1</sup>
  In this Act, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
  <sup>machine translation, not official</sup>

    **一**  地方団体　道府県又は市町村をいう。
    <sup>art-1/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-1</sup>
    local government: means a prefecture or a municipality;
    <sup>machine translation, not official</sup>

    **二**  地方団体の長　道府県知事又は市町村長をいう。
    <sup>art-1/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-2</sup>
    head of a local government: means a prefectural governor or the mayor of a municipality;
    <sup>machine translation, not official</sup>

    **三**  徴税吏員　道府県知事若しくはその委任を受けた道府県職員又は市町村長若しくはその委任を受けた市町村職員をいう。
    <sup>art-1/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-3</sup>
    tax collection official: means a prefectural governor or a prefectural employee to whom the governor has delegated authority, or the mayor of a municipality or a municipal employee to whom the mayor has delegated authority;
    <sup>machine translation, not official</sup>

    **四**  地方税　道府県税又は市町村税をいう。
    <sup>art-1/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-4</sup>
    local tax: means a prefectural tax or a municipal tax;
    <sup>machine translation, not official</sup>

    **五**  標準税率　地方団体が課税する場合に通常よるべき税率でその財政上その他の必要があると認める場合においては、これによることを要しない税率をいい、総務大臣が地方交付税の額を定める際に基準財政収入額の算定の基礎として用いる税率とする。
    <sup>art-1/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-5</sup>
    standard tax rate: means the tax rate that a local government should normally apply when imposing taxes, which need not be followed where the local government finds it necessary for its finances or other reasons, and which is the tax rate used by the Minister for Internal Affairs and Communications as the basis for calculating the standard fiscal revenue amount when determining the amount of local allocation tax;
    <sup>machine translation, not official</sup>

    **六**  納税通知書　納税者が納付すべき地方税について、その賦課の根拠となつた法律及び当該地方団体の条例の規定、納税者の住所及び氏名、課税標準額、税率、税額、納期、各納期における納付額、納付の場所並びに納期限までに税金を納付しなかつた場合において執られるべき措置及び賦課に不服がある場合における救済の方法を記載した文書で当該地方団体が作成するものをいう。
    <sup>art-1/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-6</sup>
    tax notice: means a document prepared by a local government that states, with regard to a local tax that a taxpayer is to pay, the provisions of the Act and of the Prefectural or Municipal Ordinance of that local government that form the basis of its assessment, the taxpayer's address and name, the amount of the tax base, the tax rate, the tax amount, the payment periods, the amount to be paid in each payment period, the place of payment, the measures to be taken in the case where the tax is not paid by the due date for payment, and the means of relief in the case where the taxpayer has an objection to the assessment;
    <sup>machine translation, not official</sup>

    **七**  普通徴収　徴税吏員が納税通知書を当該納税者に交付することによつて地方税を徴収することをいう。
    <sup>art-1/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-7</sup>
    ordinary collection: means the collection of a local tax by a tax collection official by delivering a tax notice to the taxpayer concerned;
    <sup>machine translation, not official</sup>

    **八**  申告納付　納税者がその納付すべき地方税の課税標準額及び税額を申告し、及びその申告した税金を納付することをいう。
    <sup>art-1/par-1/item-8 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-8 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-8</sup>
    filing and payment: means a taxpayer's filing the amount of the tax base and the tax amount of the local tax it is to pay, and paying the tax so filed;
    <sup>machine translation, not official</sup>

    **九**  特別徴収　地方税の徴収について便宜を有する者にこれを徴収させ、且つ、その徴収すべき税金を納入させることをいう。
    <sup>art-1/par-1/item-9 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-9 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-9</sup>
    special collection: means having a person who is in a convenient position for collecting a local tax collect it, and remit the tax that is to be collected;
    <sup>machine translation, not official</sup>

    **十**  特別徴収義務者　特別徴収によつて地方税を徴収し、且つ、納入する義務を負う者をいう。
    <sup>art-1/par-1/item-10 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-10 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-10</sup>
    special collection agent: means a person who bears the obligation to collect and remit a local tax by special collection;
    <sup>machine translation, not official</sup>

    **十一**  申告納入　特別徴収義務者がその徴収すべき地方税の課税標準額及び税額を申告し、及びその申告した税金を納入することをいう。
    <sup>art-1/par-1/item-11 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-11</sup>
    filing and payment-in: means a special collection agent's filing the amount of the tax base and the tax amount of the local tax it is to collect, and remitting the tax so filed;
    <sup>machine translation, not official</sup>

    **十二**  納入金　特別徴収義務者が徴収し、且つ、納入すべき地方税をいう。
    <sup>art-1/par-1/item-12 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-12 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-12</sup>
    remittance: means a local tax that a special collection agent collects and is to remit;
    <sup>machine translation, not official</sup>

    **十三**  証紙徴収　地方団体が納税通知書を交付しないでその発行する証紙をもつて地方税を払い込ませることをいう。
    <sup>art-1/par-1/item-13 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-13 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-13</sup>
    collection by stamps: means having a local tax paid in by means of revenue stamps issued by a local government, without the local government delivering a tax notice;
    <sup>machine translation, not official</sup>

    **十四**  地方団体の徴収金　地方税並びにその督促手数料、延滞金、過少申告加算金、不申告加算金、重加算金及び滞納処分費をいう。
    <sup>art-1/par-1/item-14 · https://japanlaw.org/en/local-tax-act/art-1/par-1/item-14 · https://japanlaw.org/l/325AC0000000226/art-1/par-1/item-14</sup>
    local government levies: means local taxes, and the demand fees, delinquency charges, additional charges for understatement, additional charges for failure to file, substantial additional charges and expenses for the delinquent tax collection procedure relating to them.
    <sup>machine translation, not official</sup>

  **第二項**  この法律中道府県に関する規定は都に、市町村に関する規定は特別区に準用する。この場合においては、「道府県」、「道府県税」、「道府県民税」、「道府県たばこ税」、「道府県知事」又は「道府県職員」とあるのは、それぞれ「都」、「都税」、「都民税」、「都たばこ税」、「都知事」又は「都職員」と、「市町村」、「市町村税」、「市町村民税」、「市町村たばこ税」、「市町村長」又は「市町村職員」とあるのは、それぞれ「特別区」、「特別区税」、「特別区民税」、「特別区たばこ税」、「特別区長」又は「特別区職員」と読み替えるものとする。
  <sup>art-1/par-2 · https://japanlaw.org/en/local-tax-act/art-1/par-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-2</sup>
  In this Act, the provisions concerning prefectures apply mutatis mutandis to the Tokyo Metropolis, and the provisions concerning municipalities apply mutatis mutandis to special wards. In this case, the terms "prefecture," "prefectural tax," "prefectural inhabitant tax," "prefectural tobacco tax," "prefectural governor" or "prefectural employee" are deemed to be replaced with "Tokyo Metropolis," "Tokyo tax," "Tokyo inhabitant tax," "Tokyo tobacco tax," "Governor of Tokyo" or "Tokyo Metropolis employee," respectively, and the terms "municipality," "municipal tax," "municipal inhabitant tax," "municipal tobacco tax," "mayor of the municipality" or "municipal employee" are deemed to be replaced with "special ward," "special ward tax," "special ward inhabitant tax," "special ward tobacco tax," "mayor of the special ward" or "special ward employee," respectively.
  <sup>machine translation, not official</sup>

  **第三項**  都の市町村及び特別区に対するこの法律の適用については、「道府県知事」とあるのは、「都知事」と読み替えるものとする。
  <sup>art-1/par-3 · https://japanlaw.org/en/local-tax-act/art-1/par-3 · https://japanlaw.org/l/325AC0000000226/art-1/par-3</sup>
  In applying this Act to the municipalities and special wards of the Tokyo Metropolis, the term "prefectural governor" is deemed to be replaced with "Governor of Tokyo."
  <sup>machine translation, not official</sup>

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百三十四条第一項（都における普通税の特例） — https://japanlaw.org/en/local-tax-act/art-734/par-1 · https://japanlaw.org/l/325AC0000000226/art-734/par-1
- 地方税法 第七百三十四条第二項（都における普通税の特例） — https://japanlaw.org/en/local-tax-act/art-734/par-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2
- 地方税法 第七百三十四条第四項（都における普通税の特例） — https://japanlaw.org/en/local-tax-act/art-734/par-4 · https://japanlaw.org/l/325AC0000000226/art-734/par-4
- 地方税法 第七百三十五条第一項（都における目的税の特例） — https://japanlaw.org/en/local-tax-act/art-735/par-1 · https://japanlaw.org/l/325AC0000000226/art-735/par-1
- 地方税法 第七百三十六条第一項（特別区における特例） — https://japanlaw.org/en/local-tax-act/art-736/par-1 · https://japanlaw.org/l/325AC0000000226/art-736/par-1
- 地方税法 第七百三十六条第二項（特別区における特例） — https://japanlaw.org/en/local-tax-act/art-736/par-2 · https://japanlaw.org/l/325AC0000000226/art-736/par-2
- 法人税法 第二条第一項第四十四号（定義） — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-44 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-44
- 消費税法 別表第二第四号ロ — https://japanlaw.org/en/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-2
- 破産法 第九十七条第一項第五号（破産債権に含まれる請求権） — https://japanlaw.org/en/bankruptcy-act/art-97/par-1/item-5 · https://japanlaw.org/l/416AC0000000075/art-97/par-1/item-5
- 租税特別措置法 第六十六条の七第四項第二号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-2
- 租税特別措置法 第六十六条の九の三第三項第二号 — https://japanlaw.org/en/special-taxation-measures-act/art-66-9-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3/item-2
- 自動車損害賠償保障法 第二十条第一項第一号（危険に関する重要な事項） — https://japanlaw.org/en/automobile-accident-compensation-act/art-20/par-1/item-1 · https://japanlaw.org/l/330AC0000000097/art-20/par-1/item-1
- 行政手続における特定の個人を識別するための番号の利用等に関する法律 第九条第二項（利用範囲） — https://japanlaw.org/en/my-number-act/art-9/par-2 · https://japanlaw.org/l/425AC0000000027/art-9/par-2

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-001, 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