# 地方税法 / Local Tax Act — 第十五条の五の三 (Article 15-5-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-15-5-3. 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: 第十五条の五の三 (Article 15-5-3)（職権による換価の猶予の効果等） — address `art-15-5-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-15-5-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-5-3 - 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. --- ### 第十五条の五の三（職権による換価の猶予の効果等） — Effects, etc. of Ex Officio Suspension of Realization caption: machine translation, not official art-15-5-3 · https://japanlaw.org/en/local-tax-act/art-15-5-3 · https://japanlaw.org/l/325AC0000000226/art-15-5-3 **第一項** 地方団体の長は、職権による換価の猶予をする場合において、必要があると認めるときは、差押えにより滞納者の事業の継続又は生活の維持を困難にするおそれがある財産の差押えを猶予し、又は解除することができる。 art-15-5-3/par-1 · https://japanlaw.org/en/local-tax-act/art-15-5-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5-3/par-1 When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may suspend or release the seizure of property for which seizure is likely to make it difficult for the person delinquent in payment to continue the business or maintain the livelihood. machine translation, not official **第二項** 第十五条の二の三第三項及び第四項並びに第十五条の三第一項（第五号を除く。）及び第三項の規定は、職権による換価の猶予について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。 第十五条の二の三第三項 第一項の規定にかかわらず、その その 第十五条の二の三第四項 第一項の規定にかかわらず、当該 当該 第十五条の三第一項 次の 第十五条の五第一項の規定に該当しないこととなつた場合又は次の 第十五条の三第一項第二号 第十五条第三項 第十五条の五第二項において読み替えて準用する第十五条第三項 art-15-5-3/par-2 · https://japanlaw.org/en/local-tax-act/art-15-5-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-3/par-2 The provisions of Article 15-2-3, paragraphs (3) and (4) and Article 15-3, paragraph (1) (excluding item (v)) and paragraph (3) apply mutatis mutandis to ex officio suspension of realization. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table. Article 15-2-3, paragraph (3) notwithstanding paragraph (1), carry carry Article 15-2-3, paragraph (4) notwithstanding paragraph (1), apply apply Article 15-3, paragraph (1) the following no longer falls under the provisions of Article 15-5, paragraph (1), or falls under any of the following Article 15-3, paragraph (1), item (ii) Article 15, paragraph (3) Article 15, paragraph (3) as applied mutatis mutandis with the replacement of terms under Article 15-5, paragraph (2) machine translation, not official --- ## Cites - art-15-5-3/par-2: 第十五条の二の三第三項 → 地方税法 第十五条の二の三第三項 (Article 15-2-3, paragraph (3)), art-15-2-3/par-3 — https://japanlaw.org/en/local-tax-act/art-15-2-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3/par-3 - art-15-5-3/par-2: 第四項 → 地方税法 第十五条の二の三第四項 (Article 15-2-3, paragraph (4)), art-15-2-3/par-4 — https://japanlaw.org/en/local-tax-act/art-15-2-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-2-3/par-4 - art-15-5-3/par-2: 第十五条の三第一項 → 地方税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/en/local-tax-act/art-15-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1 - art-15-5-3/par-2: 第五号 → 地方税法 第十五条の三第一項第五号 (Article 15-3, paragraph (1), item (v)), art-15-3/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-15-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1/item-5 - art-15-5-3/par-2: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/art-15-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-3 - art-15-5-3/par-2: 第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/art-15-2-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2-3/par-1 - art-15-5-3/par-2: 第十五条の五第一項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/en/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1 - art-15-5-3/par-2: 第十五条の三第一項第二号 → 地方税法 第十五条の三第一項第二号 (Article 15-3, paragraph (1), item (ii)), art-15-3/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-15-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1/item-2 - art-15-5-3/par-2: 第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-15/par-3 - art-15-5-3/par-2: 第十五条の五第二項 → 地方税法 第十五条の五第二項 (Article 15-5, paragraph (2)), art-15-5/par-2 — https://japanlaw.org/en/local-tax-act/art-15-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第十五条の六第二項第二号（申請による換価の猶予の要件等） — https://japanlaw.org/en/local-tax-act/art-15-6/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-2/item-2 - 地方税法 第十五条の九第一項（納税の猶予の場合の延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1 - 地方税法 第十六条第三項（担保の徴取） — https://japanlaw.org/en/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3 - 地方税法 第十六条の五第一項（担保の処分） — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/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 附則第二条第二項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-2 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T195216-013, 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