# 地方税法 / Local Tax Act — 第十三条の四 (Article 13-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-13-4. 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: 第十三条の四 (Article 13-4)（指定納付受託者等が委託を受けた場合の徴収の特例） — address `art-13-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-13-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-13-4 - 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. --- ### 第十三条の四（指定納付受託者等が委託を受けた場合の徴収の特例） — Special Provisions on Collection Where a Designated Payment Agent, etc. Has Been Entrusted caption: machine translation, not official art-13-4 · https://japanlaw.org/en/local-tax-act/art-13-4 · https://japanlaw.org/l/325AC0000000226/art-13-4 **第一項** 地方自治法第二百三十一条の二の三第一項に規定する指定納付受託者又は第七百四十七条の八第一項に規定する機構指定納付受託者（以下この条において「指定納付受託者等」という。）が同法第二百三十一条の二の二の規定又は第七百四十七条の七の規定による委託を受けた場合において、当該指定納付受託者等が同法第二百三十一条の二の五第一項の規定又は第七百四十七条の十第一項の規定により納付し、又は納入すべき地方団体の徴収金をこれらの規定に規定する指定する日までに完納しないときは、地方団体の長は、地方団体の徴収金の保証人に関する徴収の例によりその地方団体の徴収金を当該指定納付受託者等から徴収するものとする。 art-13-4/par-1 · https://japanlaw.org/en/local-tax-act/art-13-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-4/par-1 Where the designated payment agent prescribed in Article 231-2-3, paragraph (1) of the Local Autonomy Act or the Organization-designated payment agent prescribed in Article 747-8, paragraph (1) (hereinafter in this Article referred to as a "designated payment agent, etc.") has been entrusted under Article 231-2-2 of that Act or Article 747-7, and that designated payment agent, etc. does not pay in full by the designated date prescribed in those provisions the local government levies to be paid or remitted under Article 231-2-5, paragraph (1) of that Act or Article 747-10, paragraph (1), the head of the local government is to collect those local government levies from that designated payment agent, etc. in accordance with the rules for collection concerning guarantors of local government levies. machine translation, not official **第二項** 地方団体の長は、地方自治法第二百三十一条の二の五第一項の規定又は第七百四十七条の十第一項の規定により指定納付受託者等が納付し、又は納入すべき地方団体の徴収金については、当該指定納付受託者等に対して滞納処分をしてもなお徴収すべき残余がある場合でなければ、その残余の額について当該地方団体の徴収金に係る納税者又は特別徴収義務者から徴収することができない。 art-13-4/par-2 · https://japanlaw.org/en/local-tax-act/art-13-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-13-4/par-2 With regard to local government levies that a designated payment agent, etc. is to pay or remit under Article 231-2-5, paragraph (1) of the Local Autonomy Act or Article 747-10, paragraph (1), the head of a local government may collect the remaining amount from the taxpayer or special collection agent relating to those local government levies only where there is a remainder to be collected even after the delinquent tax collection procedure has been carried out against that designated payment agent, etc. machine translation, not official --- ## Cites - art-13-4/par-1: 地方自治法第二百三十一条の二の三第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二の三第一項 (Article 231-2-3, paragraph (1)), art-231-2-3/par-1 — not held in this collection - art-13-4/par-1: 第七百四十七条の八第一項 → e-Gov law 322AC0000000067, 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — not held in this collection - art-13-4/par-1: この条 → 地方税法 第十三条の四 (Article 13-4), art-13-4 — https://japanlaw.org/en/local-tax-act/art-13-4 · https://japanlaw.org/l/325AC0000000226/art-13-4 - art-13-4/par-1: 同法第二百三十一条の二の二 → e-Gov law 322AC0000000067, 第二百三十一条の二の二 (Article 231-2-2), art-231-2-2 — not held in this collection - art-13-4/par-1: 第七百四十七条の七 → 地方税法 第七百四十七条の七 (Article 747-7), art-747-7 — https://japanlaw.org/en/local-tax-act/art-747-7 · https://japanlaw.org/l/325AC0000000226/art-747-7 - art-13-4/par-1: 同法第二百三十一条の二の五第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二の五第一項 (Article 231-2-5, paragraph (1)), art-231-2-5/par-1 — not held in this collection - art-13-4/par-1: 第七百四十七条の十第一項 → 地方税法 第七百四十七条の十第一項 (Article 747-10, paragraph (1)), art-747-10/par-1 — https://japanlaw.org/en/local-tax-act/art-747-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-1 - art-13-4/par-2: 地方自治法第二百三十一条の二の五第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二の五第一項 (Article 231-2-5, paragraph (1)), art-231-2-5/par-1 — not held in this collection - art-13-4/par-2: 第七百四十七条の十第一項 → 地方税法 第七百四十七条の十第一項 (Article 747-10, paragraph (1)), art-747-10/par-1 — https://japanlaw.org/en/local-tax-act/art-747-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-747-10/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第十三条の四第一項（指定納付受託者等が委託を受けた場合の徴収の特例） — https://japanlaw.org/en/local-tax-act/art-13-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-4/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 --- ## 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