# 地方税法 / Local Tax Act — 第二十条 (Article 20)

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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: 第二十条 (Article 20)（書類の送達） — address `art-20`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20
- 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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### 第二十条（書類の送達） — Service of Documents
<sup>caption: machine translation, not official</sup>
<sup>art-20 · https://japanlaw.org/en/local-tax-act/art-20 · https://japanlaw.org/l/325AC0000000226/art-20</sup>

  **第一項**  地方団体の徴収金の賦課徴収又は還付に関する書類は、郵便若しくは信書便による送達又は交付送達により、その送達を受けるべき者の住所、居所、事務所又は事業所に送達する。ただし、納税管理人があるときは、地方団体の徴収金の賦課徴収（滞納処分を除く。）又は還付に関する書類については、その住所、居所、事務所又は事業所に送達する。
  <sup>art-20/par-1 · https://japanlaw.org/en/local-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-20/par-1</sup>
  Documents relating to the assessment and collection or refund of local government levies are served, by postal service or correspondence delivery or by service by delivery, at the address, residence, office or place of business of the person to be served. However, where there is a tax agent, documents relating to the assessment and collection (excluding delinquent tax collection procedures) or refund of local government levies are served at the address, residence, office or place of business of the tax agent.
  <sup>machine translation, not official</sup>

  **第二項**  交付送達は、地方団体の職員が、前項の規定により送達すべき場所において、その送達を受けるべき者に書類を交付して行う。ただし、その者に異議がないときは、その他の場所において交付することができる。
  <sup>art-20/par-2 · https://japanlaw.org/en/local-tax-act/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-20/par-2</sup>
  Service by delivery is carried out by an employee of a local government delivering the document to the person to be served at the place where service is to be made under the preceding paragraph. However, where that person has no objection, the document may be delivered at another place.
  <sup>machine translation, not official</sup>

  **第三項**  次の各号に掲げる場合には、交付送達は、前項の規定による交付に代え、当該各号に掲げる行為により行うことができる。
  <sup>art-20/par-3 · https://japanlaw.org/en/local-tax-act/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-20/par-3</sup>
  In the cases set forth in the following items, service by delivery may be carried out by the acts set forth in those items in lieu of delivery under the preceding paragraph:
  <sup>machine translation, not official</sup>

    **一**  送達すべき場所において書類の送達を受けるべき者に出会わない場合　その使用人その他の従業者又は同居の者で書類の受領について相当のわきまえのあるものに書類を交付すること。
    <sup>art-20/par-3/item-1 · https://japanlaw.org/en/local-tax-act/art-20/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-20/par-3/item-1</sup>
    if the person to be served with the document is not met at the place where it is to be served: delivering the document to an employee or other worker of that person, or a person living with that person, who has reasonable discretion with regard to receiving documents;
    <sup>machine translation, not official</sup>

    **二**  書類の送達を受けるべき者その他前号に規定する者が送達すべき場所にいない場合又はこれらの者が正当な理由がなく書類の受取を拒んだ場合　送達すべき場所に書類を差し置くこと。
    <sup>art-20/par-3/item-2 · https://japanlaw.org/en/local-tax-act/art-20/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-20/par-3/item-2</sup>
    if the person to be served with the document, or another person prescribed in the preceding item, is not at the place where service is to be made, or if those persons refuse to accept the document without justifiable grounds: leaving the document at the place where service is to be made.
    <sup>machine translation, not official</sup>

  **第四項**  通常の取扱いによる郵便又は信書便により第一項に規定する書類を発送した場合には、この法律に特別の定めがある場合を除き、その郵便物又は民間事業者による信書の送達に関する法律第二条第三項に規定する信書便物（第二十条の五の三及び第二十二条の五において「信書便物」という。）は、通常到達すべきであつた時に送達があつたものと推定する。
  <sup>art-20/par-4 · https://japanlaw.org/en/local-tax-act/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-20/par-4</sup>
  Where a document prescribed in paragraph (1) has been dispatched by ordinary postal service or correspondence delivery, except where this Act makes special provision, the postal item, or the item of correspondence delivery prescribed in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators (hereinafter in Article 20-5-3 and Article 22-5 referred to as an "item of correspondence delivery"), is presumed to have been served at the time it would ordinarily have arrived.
  <sup>machine translation, not official</sup>

  **第五項**  地方団体の長は、前項に規定する場合には、その書類の名称、その送達を受けるべき者の氏名、宛先及び発送の年月日を確認するに足りる記録を作成しておかなければならない。
  <sup>art-20/par-5 · https://japanlaw.org/en/local-tax-act/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/art-20/par-5</sup>
  In the case prescribed in the preceding paragraph, the head of a local government must prepare a record sufficient to confirm the name of the document, the name and destination of the person to be served, and the date of dispatch.
  <sup>machine translation, not official</sup>

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## Cites
- art-20/par-2: 前項 → 地方税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/local-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-20/par-1
- art-20/par-3: 前項 → 地方税法 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/local-tax-act/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-20/par-2
- art-20/par-3/item-2: 前号 → 地方税法 第二十条第三項第一号 (Article 20, paragraph (3), item (i)), art-20/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-20/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-20/par-3/item-1
- art-20/par-4: 第一項 → 地方税法 第二十条第一項 (Article 20, paragraph (1)), art-20/par-1 — https://japanlaw.org/en/local-tax-act/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-20/par-1
- art-20/par-4: 民間事業者による信書の送達に関する法律第二条第三項 → e-Gov law 414AC0000000099, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-20/par-4: 第二十条の五の三 → 地方税法 第二十条の五の三 (Article 20-5-3), art-20-5-3 — https://japanlaw.org/en/local-tax-act/art-20-5-3 · https://japanlaw.org/l/325AC0000000226/art-20-5-3
- art-20/par-4: 第二十二条の五 → 地方税法 第二十二条の五 (Article 22-5), art-22-5 — https://japanlaw.org/en/local-tax-act/art-22-5 · https://japanlaw.org/l/325AC0000000226/art-22-5
- art-20/par-5: 前項 → 地方税法 第二十条第四項 (Article 20, paragraph (4)), art-20/par-4 — https://japanlaw.org/en/local-tax-act/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-20/par-4

## Cited by

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

- 介護保険法 第百四十三条第一項（地方税法の準用） — https://japanlaw.org/en/long-term-care-insurance-act/art-143/par-1 · https://japanlaw.org/l/409AC0000000123/art-143/par-1
- 国民健康保険法 第七十八条第一項（地方税法の準用） — https://japanlaw.org/en/national-health-insurance-act/art-78/par-1 · https://japanlaw.org/l/333AC0000000192/art-78/par-1
- 地方税法 第二十条第二項（書類の送達） — https://japanlaw.org/en/local-tax-act/art-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-20/par-2
- 地方税法 第二十条第三項（書類の送達） — https://japanlaw.org/en/local-tax-act/art-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-20/par-3
- 地方税法 第二十条第三項第二号（書類の送達） — https://japanlaw.org/en/local-tax-act/art-20/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-20/par-3/item-2
- 地方税法 第二十条第四項（書類の送達） — https://japanlaw.org/en/local-tax-act/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-20/par-4
- 地方税法 第二十条第五項（書類の送達） — https://japanlaw.org/en/local-tax-act/art-20/par-5 · https://japanlaw.org/l/325AC0000000226/art-20/par-5
- 地方税法 第二十条の二第一項（公示送達） — https://japanlaw.org/en/local-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-2/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 附則第十条第一項（書類の送達に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-10/par-1
- 高齢者の医療の確保に関する法律 第百十二条第一項（地方税法の準用） — https://japanlaw.org/en/elderly-medical-care-act/art-112/par-1 · https://japanlaw.org/l/357AC0000000080/art-112/par-1

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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-20261027T202151-021, 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