# 地方税法 / Local Tax Act — 第十八条 (Article 18)

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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: 第十八条 (Article 18)（地方税の消滅時効） — address `art-18`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-18
- 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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### 第十八条（地方税の消滅時効） — Extinctive Prescription of Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-18 · https://japanlaw.org/en/local-tax-act/art-18 · https://japanlaw.org/l/325AC0000000226/art-18</sup>

    **第一項**  地方団体の徴収金の徴収を目的とする地方団体の権利（以下この款において「地方税の徴収権」という。）は、法定納期限（次の各号に掲げる地方団体の徴収金については、それぞれ当該各号に定める日）の翌日から起算して五年間行使しないことによつて、時効により消滅する。
    <sup>art-18/par-1 · https://japanlaw.org/en/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1</sup>
    The right of a local government aimed at collecting local government levies (hereinafter in this Subsection referred to as the "right to collect local taxes") is extinguished by prescription if it is not exercised for five years counting from the day following the statutory payment due date (for the local government levies set forth in the following items, the day specified in each of those items).
    <sup>machine translation, not official</sup>

      **一**  第十七条の五第二項又は前条第一項第一号、第二号若しくは第四号若しくは同条第三項の規定の適用がある地方税若しくは加算金又は当該地方税に係る延滞金　第十七条の五第二項の更正若しくは決定があつた日又は前条第一項第一号の裁決等があつた日、同項第二号の決定、裁決若しくは判決があつた日若しくは同項第四号の更正若しくは決定があつた日若しくは同条第三項各号に定める日
      <sup>art-18/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-18/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1/item-1</sup>
      Local taxes or additional charges to which Article 17-5, paragraph (2), or Article 17-6, paragraph (1), item (i), (ii) or (iv) or paragraph (3) applies, or delinquency charges relating to those local taxes: the day on which the reassessment or determination under Article 17-5, paragraph (2) was made, the day on which the determination, etc. under Article 17-6, paragraph (1), item (i) was made, the day on which the decision, ruling or judgment under Article 17-6, paragraph (1), item (ii) was made, the day on which the reassessment or determination under Article 17-6, paragraph (1), item (iv) was made, or the day specified in the items of Article 17-6, paragraph (3);
      <sup>machine translation, not official</sup>

      **二**  第十七条の五第六項の規定の適用がある不申告加算金　同項の決定があつた日
      <sup>art-18/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-18/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-18/par-1/item-2</sup>
      Additional charges for failure to file to which Article 17-5, paragraph (6) applies: the day on which the determination under that paragraph was made;
      <sup>machine translation, not official</sup>

      **三**  督促手数料又は滞納処分費　その地方税の徴収権を行使することができる日
      <sup>art-18/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-18/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-18/par-1/item-3</sup>
      Demand fees or expenses for the delinquent tax collection procedure: the day on which the right to collect that local tax can be exercised.
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合には、時効の援用を要せず、また、その利益を放棄することができないものとする。
    <sup>art-18/par-2 · https://japanlaw.org/en/local-tax-act/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-18/par-2</sup>
    In the case of the preceding paragraph, it is not necessary to invoke prescription, and the benefit of it may not be waived.
    <sup>machine translation, not official</sup>

    **第三項**  地方税の徴収権の時効については、この款に別段の定めがあるものを除き、民法の規定を準用する。
    <sup>art-18/par-3 · https://japanlaw.org/en/local-tax-act/art-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-18/par-3</sup>
    The provisions of the Civil Code apply mutatis mutandis to prescription of the right to collect local taxes, except as otherwise provided in this Subsection.
    <sup>machine translation, not official</sup>

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## Cites
- art-18/par-1/item-1: 第十七条の五第二項 → 地方税法 第十七条の五第二項 (Article 17-5, paragraph (2)), art-17-5/par-2 — https://japanlaw.org/en/local-tax-act/art-17-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-2
- art-18/par-1/item-1: 前条第一項第一号 → 地方税法 第十七条の六第一項第一号 (Article 17-6, paragraph (1), item (i)), art-17-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-17-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-1
- art-18/par-1/item-1: 第二号 → 地方税法 第十七条の六第一項第二号 (Article 17-6, paragraph (1), item (ii)), art-17-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-17-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-2
- art-18/par-1/item-1: 第四号 → 地方税法 第十七条の六第一項第四号 (Article 17-6, paragraph (1), item (iv)), art-17-6/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-17-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-4
- art-18/par-1/item-1: 同条第三項 → 地方税法 第十七条の六第三項 (Article 17-6, paragraph (3)), art-17-6/par-3 — https://japanlaw.org/en/local-tax-act/art-17-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3
- art-18/par-1/item-2: 第十七条の五第六項 → 地方税法 第十七条の五第六項 (Article 17-5, paragraph (6)), art-17-5/par-6 — https://japanlaw.org/en/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- art-18/par-2: 前項 → 地方税法 第十八条第一項 (Article 18, paragraph (1)), art-18/par-1 — https://japanlaw.org/en/local-tax-act/art-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1

## Cited by

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

- 地方税法 第十七条の五第一項（更正、決定等の期間制限） — https://japanlaw.org/en/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1
- 地方税法 第十八条第二項（地方税の消滅時効） — https://japanlaw.org/en/local-tax-act/art-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-18/par-2
- 地方税法 第十八条の二第三項（時効の完成猶予及び更新） — https://japanlaw.org/en/local-tax-act/art-18-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-3
- 地方税法 第十八条の三第二項（還付金の消滅時効） — https://japanlaw.org/en/local-tax-act/art-18-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-18-3/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 附則第四条第十六項第一号（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-4/par-16/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-16/item-1
- 地方税法 附則第十二条の五第四項（自動車税の賦課徴収の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-4
- 地方税法 附則第三十条の二第四項（軽自動車税の賦課徴収の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-30-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-30-2/par-4
- 地方税法 附則第三十四条の二第十二項第一号（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-34-2/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-12/item-1
- 地方税法 附則第四項（還付又は充当加算金に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-4
- 地方税法 附則第六条第一項（更正、決定等の期間制限及び消滅時効に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-6/par-1
- 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3561-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3561-15/art-2/par-2
- 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-2/par-2
- 地方税法 附則第二条第二項（更正、決定等の期間制限の特例及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4251-3/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2/par-2
- 地方税法 附則第二条第二項（更正、決定等の期間制限及び消滅時効に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-5/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-2/par-2

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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-20261027T214204-013, 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