# 地方税法 / Local Tax Act — 第十五条の六 (Article 15-6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-15-6. 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: 第十五条の六 (Article 15-6)（申請による換価の猶予の要件等） — address `art-15-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-15-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-6 - 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. --- ### 第十五条の六（申請による換価の猶予の要件等） — Requirements, etc. for Suspension of Realization upon Application caption: machine translation, not official art-15-6 · https://japanlaw.org/en/local-tax-act/art-15-6 · https://japanlaw.org/l/325AC0000000226/art-15-6 **第一項** 地方団体の長は、職権による換価の猶予によるほか、滞納者が当該地方団体に係る地方団体の徴収金を一時に納付し、又は納入することによりその事業の継続又はその生活の維持を困難にするおそれがあると認められる場合において、その者が当該地方団体の徴収金の納付又は納入について誠実な意思を有すると認められるときは、当該地方団体の徴収金の納期限から当該地方団体の条例で定める期間内にされたその者の申請に基づき、一年以内の期間を限り、その納付し、又は納入すべき地方団体の徴収金（徴収の猶予を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。 art-15-6/par-1 · https://japanlaw.org/en/local-tax-act/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-1 In addition to ex officio suspension of realization, where it is found that paying or remitting in a lump sum the local government levies relating to that local government is likely to make it difficult for a person delinquent in payment to continue the business or maintain the livelihood, and that person is found to have a sincere intention to pay or remit those local government levies, the head of the local government may, upon application by that person made within the period specified by the Prefectural or Municipal Ordinance of that local government from the due date for payment of those local government levies, suspend the realization of property through delinquent tax collection procedures, for a period not exceeding one year, for the local government levies that the person is to pay or remit (excluding those for which the person has received a deferral of collection). machine translation, not official **第二項** 前項の規定は、当該申請に係る地方団体の徴収金以外に、当該地方団体に係る地方団体の徴収金（次の各号に掲げるものを除く。）の滞納がある場合（当該地方団体の条例で定める当該地方団体の債権に係る債務の不履行がある場合を含む。）その他申請による換価の猶予をすることが適当でない場合として当該地方団体の条例で定める場合には、適用しないことができる。 art-15-6/par-2 · https://japanlaw.org/en/local-tax-act/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-2 The preceding paragraph may be left unapplied where, in addition to the local government levies relating to the application, there are arrears of local government levies relating to that local government (excluding those set forth in the following items) (including where there is non-performance of an obligation relating to a claim of that local government specified by the Prefectural or Municipal Ordinance of that local government), or in any other case specified by the Prefectural or Municipal Ordinance of that local government as cases where it is inappropriate to grant suspension of realization upon application. machine translation, not official **一** 徴収の猶予又は申請による換価の猶予を申請中の地方団体の徴収金 art-15-6/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-15-6/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-2/item-1 local government levies for which an application for deferral of collection or suspension of realization upon application is pending; machine translation, not official **二** 徴収の猶予、職権による換価の猶予又は申請による換価の猶予を受けている地方団体の徴収金（第十五条の三第一項第四号（前条第二項又は第十五条の六の三第二項において準用する場合を含む。）に該当し、徴収の猶予、職権による換価の猶予又は申請による換価の猶予が取り消されることとなる場合の当該地方団体の徴収金を除く。） art-15-6/par-2/item-2 · 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 local government levies for which deferral of collection, ex officio suspension of realization, or suspension of realization upon application has been received (excluding those local government levies in the case where Article 15-3, paragraph (1), item (iv) (including as applied mutatis mutandis under paragraph (2) of the preceding Article or Article 15-6-3, paragraph (2)) applies and the deferral of collection, ex officio suspension of realization, or suspension of realization upon application is to be rescinded). machine translation, not official **第三項** 第十五条第三項から第五項までの規定は、申請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。 第十五条第三項 金額 金額（その納付又は納入を困難とする金額として政令で定める額を限度とする。） ことができる ものとする 第十五条第五項 ことができる ものとする art-15-6/par-3 · https://japanlaw.org/en/local-tax-act/art-15-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-3 The provisions of Article 15, paragraphs (3) through (5) apply mutatis mutandis to suspension of realization upon application. 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, paragraph (3) amount amount (limited to the amount specified by Cabinet Order as the amount whose payment or remittance is difficult) may is to Article 15, paragraph (5) may is to machine translation, not official --- ## Cites - art-15-6/par-2: 前項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/en/local-tax-act/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-1 - art-15-6/par-2/item-2: 第十五条の三第一項第四号 → 地方税法 第十五条の三第一項第四号 (Article 15-3, paragraph (1), item (iv)), art-15-3/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-15-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1/item-4 - art-15-6/par-2/item-2: 前条第二項 → 地方税法 第十五条の五の三第二項 (Article 15-5-3, paragraph (2)), 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 - art-15-6/par-2/item-2: 第十五条の六の三第二項 → 地方税法 第十五条の六の三第二項 (Article 15-6-3, paragraph (2)), art-15-6-3/par-2 — https://japanlaw.org/en/local-tax-act/art-15-6-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-3/par-2 - art-15-6/par-3: 第十五条第三項から第五項まで → 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-15-6/par-3: 第十五条第三項から第五項まで → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/en/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4 - art-15-6/par-3: 第十五条第三項から第五項まで → 地方税法 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — https://japanlaw.org/en/local-tax-act/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/art-15/par-5 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第十五条の三第一項第四号（徴収猶予の取消し） — https://japanlaw.org/en/local-tax-act/art-15-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1/item-4 - 地方税法 第十五条の五第一項（職権による換価の猶予の要件等） — https://japanlaw.org/en/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1 - 地方税法 第十五条の六第二項（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 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-2 - 地方税法 第十五条の六の二第二項（申請による換価の猶予の申請手続等） — https://japanlaw.org/en/local-tax-act/art-15-6-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-2 - 地方税法 第十五条の六の二第三項（申請による換価の猶予の申請手続等） — https://japanlaw.org/en/local-tax-act/art-15-6-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-3 - 地方税法 第十五条の六の三第二項（申請による換価の猶予の効果等） — https://japanlaw.org/en/local-tax-act/art-15-6-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-3/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 附則第五十九条第四項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-4 - 地方税法 附則第二条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-3 --- ## 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