# 地方税法 / Local Tax Act — 第十五条の四 (Article 15-4)

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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: 第十五条の四 (Article 15-4)（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予） — address `art-15-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-15-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-4
- 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.

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### 第十五条の四（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予） — Deferral of Collection of Prefectural Inhabitant Tax, Municipal Inhabitant Tax or Enterprise Tax Relating to Amended Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-15-4 · https://japanlaw.org/en/local-tax-act/art-15-4 · https://japanlaw.org/l/325AC0000000226/art-15-4</sup>

  **第一項**  地方団体の長は、次の各号に掲げる場合において、当該各号の申告書、修正申告書若しくは更正に係る道府県民税及び事業税の額の合計額又は第一号若しくは第二号の申告書若しくは更正に係る市町村民税の額が政令で定める金額に満たないときは、これらの税額につき、偽りその他不正の行為により道府県民税、市町村民税又は事業税を免れた場合その他政令で定める場合を除き、当該申告書若しくは修正申告書を提出した日後又は当該更正に係る納期限後最初に到来する道府県民税、市町村民税又は事業税（この条の規定によりその徴収を猶予されるものを除く。）に係る納付に関する期限まで、その徴収を猶予するものとする。
  <sup>art-15-4/par-1 · https://japanlaw.org/en/local-tax-act/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1</sup>
  In the cases set forth in the following items, if the total amount of prefectural inhabitant tax and enterprise tax relating to the return, amended return, or reassessment under each of those items, or the amount of municipal inhabitant tax relating to the return or reassessment under item (i) or (ii), is less than the amount specified by Cabinet Order, the head of a local government is to defer the collection of those tax amounts, except where prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax has been evaded by deception or other wrongful acts and in other cases specified by Cabinet Order, until the first time limit for payment of prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax (excluding tax whose collection is deferred under this Article) that arrives after the day on which the return or amended return was filed or after the due date for payment relating to the reassessment.
  <sup>machine translation, not official</sup>

    **一**  二以上の道府県又は市町村において事務所又は事業所を有する法人が第五十三条第三十四項又は第三百二十一条の八第三十四項の規定による申告書を提出した場合
    <sup>art-15-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-1</sup>
    where a corporation that has an office or place of business in two or more prefectures or municipalities files a return under Article 53, paragraph (34) or Article 321-8, paragraph (34);
    <sup>machine translation, not official</sup>

    **二**  前号の法人が第五十五条第一項若しくは第三項又は第三百二十一条の十一第一項若しくは第三項の規定による更正（第五十八条又は第三百二十一条の十四の規定による修正に基づくものに限る。）を受けた場合
    <sup>art-15-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-2</sup>
    where a corporation referred to in the preceding item receives a reassessment under Article 55, paragraph (1) or (3) or Article 321-11, paragraph (1) or (3) (limited to a reassessment based on a modification under Article 58 or Article 321-14);
    <sup>machine translation, not official</sup>

    **三**  二以上の道府県において事務所又は事業所を設けて事業を行う法人が第七十二条の三十一第二項又は第三項の規定による修正申告書を提出した場合
    <sup>art-15-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-3</sup>
    where a corporation that conducts business by establishing an office or place of business in two or more prefectures files an amended return under Article 72-31, paragraph (2) or (3).
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定の適用を受けようとする法人は、同項の申告書若しくは修正申告書又は更正に係る税額の納期限までに、その事務所又は事業所所在の地方団体の長に対し、総務省令で定める届出書を提出しなければならない。
  <sup>art-15-4/par-2 · https://japanlaw.org/en/local-tax-act/art-15-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-2</sup>
  A corporation that intends to be subject to the provisions of the preceding paragraph must submit a written notification specified by Order of the Ministry of Internal Affairs and Communications to the head of the local government where its office or place of business is located, by the due date for payment of the tax amount relating to the return, amended return, or reassessment referred to in that paragraph.
  <sup>machine translation, not official</sup>

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## Cites
- art-15-4/par-1: 第一号 → 地方税法 第十五条の四第一項第一号 (Article 15-4, paragraph (1), item (i)), art-15-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-1
- art-15-4/par-1: 第二号 → 地方税法 第十五条の四第一項第二号 (Article 15-4, paragraph (1), item (ii)), art-15-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-2
- art-15-4/par-1: この条 → 地方税法 第十五条の四 (Article 15-4), art-15-4 — https://japanlaw.org/en/local-tax-act/art-15-4 · https://japanlaw.org/l/325AC0000000226/art-15-4
- art-15-4/par-1/item-1: 第五十三条第三十四項 → 地方税法 第五十三条第三十四項 (Article 53, paragraph (34)), art-53/par-34 — https://japanlaw.org/en/local-tax-act/art-53/par-34 · https://japanlaw.org/l/325AC0000000226/art-53/par-34
- art-15-4/par-1/item-1: 第三百二十一条の八第三十四項 → 地方税法 第三百二十一条の八第三十四項 (Article 321-8, paragraph (34)), art-321-8/par-34 — https://japanlaw.org/en/local-tax-act/art-321-8/par-34 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-34
- art-15-4/par-1/item-2: 前号 → 地方税法 第十五条の四第一項第一号 (Article 15-4, paragraph (1), item (i)), art-15-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-1
- art-15-4/par-1/item-2: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1
- art-15-4/par-1/item-2: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3
- art-15-4/par-1/item-2: 第三百二十一条の十一第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/en/local-tax-act/art-321-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-1
- art-15-4/par-1/item-2: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/en/local-tax-act/art-321-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-3
- art-15-4/par-1/item-2: 第五十八条 → 地方税法 第五十八条 (Article 58), art-58 — https://japanlaw.org/en/local-tax-act/art-58 · https://japanlaw.org/l/325AC0000000226/art-58
- art-15-4/par-1/item-2: 第三百二十一条の十四 → 地方税法 第三百二十一条の十四 (Article 321-14), art-321-14 — https://japanlaw.org/en/local-tax-act/art-321-14 · https://japanlaw.org/l/325AC0000000226/art-321-14
- art-15-4/par-1/item-3: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-15-4/par-1/item-3: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3
- art-15-4/par-2: 前項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/en/local-tax-act/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1

## Cited by

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

- 地方税法 第十五条の四第一項（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1
- 地方税法 第十五条の四第一項第二号（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-15-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1/item-2
- 地方税法 第十五条の四第二項（修正申告等に係る道府県民税、市町村民税又は事業税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-15-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-2
- 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 第六十六条第二項（法人の道府県民税に係る督促） — https://japanlaw.org/en/local-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-66/par-2
- 地方税法 第七十二条の六十六第二項（事業税に係る督促） — https://japanlaw.org/en/local-tax-act/art-72-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-2
- 地方税法 第三百二十九条第二項（市町村民税に係る督促） — https://japanlaw.org/en/local-tax-act/art-329/par-2 · https://japanlaw.org/l/325AC0000000226/art-329/par-2
- 地方税法 附則第十三条第六項（税率の引上げに伴う軽油引取税の徴収） — https://japanlaw.org/en/local-tax-act/suppl-3511-7/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3511-7/art-13/par-6
- 地方税法 附則第十五条第六項 — https://japanlaw.org/en/local-tax-act/suppl-3541-12/art-15/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3541-12/art-15/par-6

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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-20261027T195216-013, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-009, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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