# 地方税法 / Local Tax Act — 第十八条の二 (Article 18-2)

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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: 第十八条の二 (Article 18-2)（時効の完成猶予及び更新） — address `art-18-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-18-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-18-2
- 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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### 第十八条の二（時効の完成猶予及び更新） — Suspension of Completion and Renewal of Prescription
<sup>caption: machine translation, not official</sup>
<sup>art-18-2 · https://japanlaw.org/en/local-tax-act/art-18-2 · https://japanlaw.org/l/325AC0000000226/art-18-2</sup>

    **第一項**  地方税の徴収権の時効は、次の各号に掲げる処分に係る部分の地方団体の徴収金については、当該各号に定める期間は完成せず、その期間を経過した時から新たにその進行を始める。
    <sup>art-18-2/par-1 · https://japanlaw.org/en/local-tax-act/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1</sup>
    As for prescription of the right to collect local taxes, with respect to local government levies for the part relating to a disposition set forth in one of the following items, prescription is not completed during the period specified in that item, and begins to run anew from the time that period has elapsed.
    <sup>machine translation, not official</sup>

      **一**  納付又は納入に関する告知　その告知に指定された納付又は納入に関する期限までの期間
      <sup>art-18-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-18-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1/item-1</sup>
      Notice of payment or remittance: the period up to the deadline for payment or remittance designated in that notice;
      <sup>machine translation, not official</sup>

      **二**  督促　督促状又は督促のための納付若しくは納入の催告書を発した日から起算して十日を経過した日（同日前に第十三条の二第一項各号の一に該当する事実が生じた場合において、差押えがされた場合には、そのされた日）までの期間
      <sup>art-18-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-18-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1/item-2</sup>
      Demand: the period up to the day on which 10 days have elapsed counting from the day on which a demand letter or a written reminder for payment or remittance for the purpose of demand was issued (where seizure has been carried out in a case where a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen before that day, the day on which it was carried out);
      <sup>machine translation, not official</sup>

      **三**  交付要求　その交付要求がされている期間（この法律においてその例によるものとされる国税徴収法第八十二条第二項の規定による通知がされていない期間があるときは、その期間を除く。）
      <sup>art-18-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-18-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1/item-3</sup>
      Request for share distribution: the period during which that request for share distribution is being made (where there is a period during which no notification has been given under Article 82, paragraph (2) of the National Tax Collection Act, the rules of which apply under this Act, excluding that period).
      <sup>machine translation, not official</sup>

    **第二項**  前項第三号に掲げる交付要求に係る強制換価手続が取り消された場合においても、同項の規定による時効の完成猶予及び更新は、その効力を妨げられない。
    <sup>art-18-2/par-2 · https://japanlaw.org/en/local-tax-act/art-18-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-2</sup>
    Even where the compulsory liquidation procedure relating to a request for share distribution set forth in item (iii) of the preceding paragraph is cancelled, the effect of the suspension of completion and renewal of prescription under that paragraph is not impeded.
    <sup>machine translation, not official</sup>

    **第三項**  地方税の徴収権で、偽りその他不正の行為によりその全部若しくは一部の税額を免れ、又はその全部若しくは一部の税額の還付を受けた地方税（当該地方税に係る延滞金及び加算金を含む。以下この項において同じ。）に係るものの時効は、当該地方税の前条第一項に規定する法定納期限の翌日から起算して二年間は、進行しない。ただし、当該法定納期限の翌日から同日以後二年を経過する日までの期間内に次の各号に掲げる処分又は行為があつた場合においては当該各号に掲げる処分又は行為の区分に応じ当該処分又は行為に係る部分の地方税ごとに当該各号に定める日の翌日から、当該法定納期限までに当該処分又は行為があつた場合においては当該処分又は行為に係る部分の地方税ごとに当該法定納期限の翌日から進行する。
    <sup>art-18-2/par-3 · https://japanlaw.org/en/local-tax-act/art-18-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-3</sup>
    Prescription of the right to collect local taxes relating to a local tax (including delinquency charges and additional charges relating to that local tax; the same applies hereinafter in this paragraph) for which the whole or part of the tax amount has been evaded, or for which a refund of the whole or part of the tax amount has been received, by deception or other wrongful acts does not run for two years counting from the day following the statutory payment due date prescribed in Article 18, paragraph (1) for that local tax; provided, however, that where a disposition or act set forth in one of the following items has been carried out during the period from the day following that statutory payment due date to the day on which two years have elapsed from that day, prescription runs, for each local tax for the part relating to that disposition or act, according to the category of disposition or act set forth in those items, from the day following the day specified in the relevant item, and where that disposition or act has been carried out by that statutory payment due date, it runs, for each local tax for the part relating to that disposition or act, from the day following that statutory payment due date.
    <sup>machine translation, not official</sup>

      **一**  納付又は納入に関する告知（延滞金及び加算金に係るものを除く。）　当該告知に係る文書が発せられた日
      <sup>art-18-2/par-3/item-1 · https://japanlaw.org/en/local-tax-act/art-18-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-3/item-1</sup>
      Notice of payment or remittance (excluding that relating to delinquency charges and additional charges): the day on which the document relating to that notice was issued;
      <sup>machine translation, not official</sup>

      **二**  申告納付又は申告納入に係る地方税の申告書の提出　当該申告書が提出された日
      <sup>art-18-2/par-3/item-2 · https://japanlaw.org/en/local-tax-act/art-18-2/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-3/item-2</sup>
      Filing of a local tax return relating to filing and payment or filing and payment-in: the day on which that return was filed.
      <sup>machine translation, not official</sup>

    **第四項**  地方税の徴収権の時効は、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に係る部分の地方団体の徴収金につき、その猶予がされている期間内は、進行しない。
    <sup>art-18-2/par-4 · https://japanlaw.org/en/local-tax-act/art-18-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-4</sup>
    Prescription of the right to collect local taxes does not run, for local government levies for the part relating to deferral of collection, ex officio suspension of realization or suspension of realization upon application, during the period in which that deferral or suspension is in effect.
    <sup>machine translation, not official</sup>

    **第五項**  地方税についての地方税の徴収権の時効が完成せず、又は新たにその進行を始めるときは、その完成せず、又は新たにその進行を始める部分の地方税に係る延滞金についての地方税の徴収権の時効は、完成せず、又は新たにその進行を始める。
    <sup>art-18-2/par-5 · https://japanlaw.org/en/local-tax-act/art-18-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-5</sup>
    When prescription of the right to collect local taxes with respect to a local tax is not completed or begins to run anew, prescription of the right to collect local taxes with respect to the delinquency charges relating to the part of the local tax for which prescription is not completed or begins to run anew is likewise not completed or begins to run anew.
    <sup>machine translation, not official</sup>

    **第六項**  地方税が納付されたときは、その納付された部分の地方税に係る延滞金についての地方税の徴収権の時効は、その納付の時から新たに進行を始める。
    <sup>art-18-2/par-6 · https://japanlaw.org/en/local-tax-act/art-18-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-6</sup>
    When a local tax has been paid, prescription of the right to collect local taxes with respect to the delinquency charges relating to the part of the local tax so paid begins to run anew from the time of that payment.
    <sup>machine translation, not official</sup>

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## Cites
- art-18-2/par-1/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-18-2/par-1/item-3: 国税徴収法第八十二条第二項 → e-Gov law 334AC0000000147, 第八十二条第二項 (Article 82, paragraph (2)), art-82/par-2 — not held in this collection
- art-18-2/par-2: 前項第三号 → 地方税法 第十八条の二第一項第三号 (Article 18-2, paragraph (1), item (iii)), art-18-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-18-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1/item-3
- art-18-2/par-2: 同項 → 地方税法 第十八条の二第一項 (Article 18-2, paragraph (1)), art-18-2/par-1 — https://japanlaw.org/en/local-tax-act/art-18-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-1
- art-18-2/par-3: この項 → 地方税法 第十八条の二第三項 (Article 18-2, paragraph (3)), art-18-2/par-3 — https://japanlaw.org/en/local-tax-act/art-18-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-3
- art-18-2/par-3: 前条第一項 → 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

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

- 地方税法 第十八条の二第二項（時効の完成猶予及び更新） — https://japanlaw.org/en/local-tax-act/art-18-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-18-2/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 第五十五条の二第三項（租税条約に基づく申立てが行われた場合における法人の道府県民税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-55-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-3
- 地方税法 第七十二条の三十九の二第三項（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-72-39-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-3
- 地方税法 第七十二条の五十七の二第三項（租税条約に基づく申立てが行われた場合における個人の事業税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-72-57-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-3
- 地方税法 第三百二十一条の七の十三第三項（租税条約に基づく申立てが行われた場合における個人の市町村民税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-321-7-13/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-3
- 地方税法 第三百二十一条の十一の二第三項（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-321-11-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-3
- 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 附則第二条第三項（地方団体の徴収金のうちの優先順位等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/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-20261027T214204-013, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-014, 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