# 地方税法 / Local Tax Act — 第十三条 (Article 13)

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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: 第十三条 (Article 13)（納付又は納入の告知） — address `art-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-13
- 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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### 第十三条（納付又は納入の告知） — Notice of Payment or Remittance
<sup>caption: machine translation, not official</sup>
<sup>art-13 · https://japanlaw.org/en/local-tax-act/art-13 · https://japanlaw.org/l/325AC0000000226/art-13</sup>

  **第一項**  地方団体の長は、納税者又は特別徴収義務者から地方団体の徴収金（滞納処分費を除く。）を徴収しようとするときは、これらの者に対し、文書により納付又は納入の告知をしなければならない。この場合においては、当該文書には、この法律に特別の定がある場合のほか、その納付又は納入すべき金額、納付又は納入の期限及び納付又は納入の場所その他必要な事項を記載するものとする。
  <sup>art-13/par-1 · https://japanlaw.org/en/local-tax-act/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-13/par-1</sup>
  When the head of a local government intends to collect local government levies (excluding expenses for the delinquent tax collection procedure) from a taxpayer or special collection agent, the head must give those persons notice of payment or remittance in writing. In this case, the document is to state, except as otherwise specially provided in this Act, the amount to be paid or remitted, the time limit for payment or remittance, the place of payment or remittance and other necessary matters.
  <sup>machine translation, not official</sup>

  **第二項**  地方団体の徴収金（滞納処分費を除く。）が完納された場合において、滞納処分費につき滞納者の財産を差し押さえようとするときは、地方団体の長は、政令で定めるところにより、滞納者に対し、納付の告知をしなければならない。
  <sup>art-13/par-2 · https://japanlaw.org/en/local-tax-act/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-13/par-2</sup>
  Where local government levies (excluding expenses for the delinquent tax collection procedure) have been paid in full, if the head of a local government intends to seize the property of a person delinquent in payment for expenses for the delinquent tax collection procedure, the head must, as provided by Cabinet Order, give the person delinquent in payment notice of payment.
  <sup>machine translation, not official</sup>

## Cited by

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

- 地方税法 第九条の二第一項（相続人からの徴収の手続） — https://japanlaw.org/en/local-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-1
- 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
- 地方税法 附則第十四条第二項（自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-14/par-2
- 地方税法 附則第十八条第二項（軽自動車税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-18/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-20261027T202151-006, 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-20261027T202151-006, 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