# 地方税法 / Local Tax Act — 第十三条の三 (Article 13-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-13-3. 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: 第十三条の三 (Article 13-3)（強制換価の場合の道府県たばこ税等の徴収） — address `art-13-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-13-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-13-3 - 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. --- ### 第十三条の三（強制換価の場合の道府県たばこ税等の徴収） — Collection of Prefectural Tobacco Tax, etc. in the Case of Compulsory Realization caption: machine translation, not official art-13-3 · https://japanlaw.org/en/local-tax-act/art-13-3 · https://japanlaw.org/l/325AC0000000226/art-13-3 **第一項** 地方団体の長は、道府県たばこ税若しくは市町村たばこ税が課される製造たばこ又は軽油引取税が課される軽油が、強制換価手続により換価された場合において、当該製造たばこ又は軽油につき道府県たばこ税若しくは市町村たばこ税又は軽油引取税の納税義務が成立するときは、その売却代金のうちから当該道府県たばこ税若しくは市町村たばこ税又は軽油引取税を徴収することができる。 art-13-3/par-1 · https://japanlaw.org/en/local-tax-act/art-13-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-1 Where manufactured tobacco on which prefectural tobacco tax or municipal tobacco tax is imposed, or light oil on which light oil delivery tax is imposed, has been realized through a compulsory liquidation procedure, and tax liability for prefectural tobacco tax, municipal tobacco tax or light oil delivery tax arises with respect to that manufactured tobacco or light oil, the head of a local government may collect that prefectural tobacco tax, municipal tobacco tax or light oil delivery tax from the sale proceeds. machine translation, not official **第二項** 地方団体の長は、前項の規定により道府県たばこ税若しくは市町村たばこ税又は軽油引取税を徴収しようとするときは、あらかじめ、執行機関（滞納処分を執行する行政機関その他の者（以下本章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人をいう。以下同じ。）及び特別徴収義務者又は納税者に対し、前項の規定により徴収すべき税額その他必要な事項を通知しなければならない。 art-13-3/par-2 · https://japanlaw.org/en/local-tax-act/art-13-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-2 When the head of a local government intends to collect prefectural tobacco tax, municipal tobacco tax or light oil delivery tax under the preceding paragraph, the head must give prior notice of the amount of tax to be collected under the preceding paragraph and other necessary matters to the enforcement agency (meaning administrative agencies or other persons that execute the delinquent tax collection procedure (hereinafter in this Chapter referred to as "administrative agencies, etc."), courts (in the case of execution on a claim in a small claims action prescribed in Article 167-2, paragraph (2) of the Civil Enforcement Act (Act No. 4 of 1979), the court clerk), execution officers and bankruptcy trustees; the same applies hereinafter) and the special collection agent or taxpayer. machine translation, not official **第三項** 第一項の換価がされたときは、執行機関に対する前項の通知は交付要求として、特別徴収義務者又は納税者に対する同項の通知は納入又は納付の告知としてそれぞれされたものとみなす。 art-13-3/par-3 · https://japanlaw.org/en/local-tax-act/art-13-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-3 When realization under paragraph (1) has been carried out, the notice under the preceding paragraph to the enforcement agency is deemed to have been given as a request for share distribution, and the notice under that paragraph to the special collection agent or taxpayer as a notification of remittance or payment, respectively. machine translation, not official **第四項** 前三項の規定は、道府県法定外普通税若しくは市町村法定外普通税又は法定外目的税のうちその課税客体が売渡し又は引取りに係る物件等道府県たばこ税若しくは市町村たばこ税又は軽油引取税の課税客体に類するもので総務大臣が指定するものについて準用する。 art-13-3/par-4 · https://japanlaw.org/en/local-tax-act/art-13-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-4 The provisions of the preceding three paragraphs apply mutatis mutandis to those among prefectural non-statutory ordinary tax, municipal non-statutory ordinary tax and non-statutory earmarked tax whose object of taxation is articles, etc. relating to sale or taking delivery and is similar to the object of taxation of prefectural tobacco tax, municipal tobacco tax or light oil delivery tax, and that are designated by the Minister for Internal Affairs and Communications. machine translation, not official --- ## Cites - art-13-3/par-2: 前項 → 地方税法 第十三条の三第一項 (Article 13-3, paragraph (1)), art-13-3/par-1 — https://japanlaw.org/en/local-tax-act/art-13-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-1 - art-13-3/par-2: 民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項 → 民事執行法 第百六十七条の二第二項 (Article 167-2, paragraph (2)), art-167-2/par-2 — https://japanlaw.org/en/civil-enforcement-act/art-167-2/par-2 · https://japanlaw.org/l/354AC0000000004/art-167-2/par-2 - art-13-3/par-3: 第一項 → 地方税法 第十三条の三第一項 (Article 13-3, paragraph (1)), art-13-3/par-1 — https://japanlaw.org/en/local-tax-act/art-13-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-1 - art-13-3/par-3: 前項 → 地方税法 第十三条の三第二項 (Article 13-3, paragraph (2)), art-13-3/par-2 — https://japanlaw.org/en/local-tax-act/art-13-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-2 - art-13-3/par-4: 前三項 → 地方税法 第十三条の三第一項 (Article 13-3, paragraph (1)), art-13-3/par-1 — https://japanlaw.org/en/local-tax-act/art-13-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-1 - art-13-3/par-4: 前三項 → 地方税法 第十三条の三第二項 (Article 13-3, paragraph (2)), art-13-3/par-2 — https://japanlaw.org/en/local-tax-act/art-13-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-2 - art-13-3/par-4: 前三項 → 地方税法 第十三条の三第三項 (Article 13-3, paragraph (3)), art-13-3/par-3 — https://japanlaw.org/en/local-tax-act/art-13-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第十三条の三第二項（強制換価の場合の道府県たばこ税等の徴収） — https://japanlaw.org/en/local-tax-act/art-13-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-2 - 地方税法 第十三条の三第三項（強制換価の場合の道府県たばこ税等の徴収） — https://japanlaw.org/en/local-tax-act/art-13-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-3 - 地方税法 第十三条の三第四項（強制換価の場合の道府県たばこ税等の徴収） — https://japanlaw.org/en/local-tax-act/art-13-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-13-3/par-4 - 地方税法 第十四条の四第一項（強制換価の場合の道府県たばこ税等の優先） — https://japanlaw.org/en/local-tax-act/art-14-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-14-4/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 附則第五条第一項（木材引取税等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-5/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-20261027T214204-005, 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