# 地方税法 / Local Tax Act — 第十条 (Article 10) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-10. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十条 (Article 10)（連帯納税義務） — address `art-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-10 - 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. --- ### 第十条（連帯納税義務） — Joint and Several Tax Liability caption: machine translation, not official art-10 · https://japanlaw.org/en/local-tax-act/art-10 · https://japanlaw.org/l/325AC0000000226/art-10 **第一項** 地方団体の徴収金を連帯して納付し、又は納入する義務については、民法第四百三十六条、第四百三十七条及び第四百四十一条から第四百四十五条までの規定を準用する。 art-10/par-1 · https://japanlaw.org/en/local-tax-act/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-10/par-1 The provisions of Articles 436, 437 and 441 through 445 of the Civil Code apply mutatis mutandis to the obligation to jointly and severally pay or remit local government levies. machine translation, not official --- ## Cites - art-10/par-1: 民法第四百三十六条 → 民法 第四百三十六条 (Article 436), art-436 — https://japanlaw.org/en/civil-code/art-436 · https://japanlaw.org/l/129AC0000000089/art-436 - art-10/par-1: 第四百三十七条 → 民法 第四百三十七条 (Article 437), art-437 — https://japanlaw.org/en/civil-code/art-437 · https://japanlaw.org/l/129AC0000000089/art-437 - art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十一条 (Article 441), art-441 — https://japanlaw.org/en/civil-code/art-441 · https://japanlaw.org/l/129AC0000000089/art-441 - art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十二条 (Article 442), art-442 — https://japanlaw.org/en/civil-code/art-442 · https://japanlaw.org/l/129AC0000000089/art-442 - art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十三条 (Article 443), art-443 — https://japanlaw.org/en/civil-code/art-443 · https://japanlaw.org/l/129AC0000000089/art-443 - art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十四条 (Article 444), art-444 — https://japanlaw.org/en/civil-code/art-444 · https://japanlaw.org/l/129AC0000000089/art-444 - art-10/par-1: 第四百四十一条から第四百四十五条まで → 民法 第四百四十五条 (Article 445), art-445 — https://japanlaw.org/en/civil-code/art-445 · https://japanlaw.org/l/129AC0000000089/art-445 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 --- ## 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-20261027T214204-003, 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