# 地方税法 / Local Tax Act — 第二十条の二 (Article 20-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-2. 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: 第二十条の二 (Article 20-2)（公示送達） — address `art-20-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-2 - 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. --- ### 第二十条の二（公示送達） — Service by Publication caption: machine translation, not official art-20-2 · https://japanlaw.org/en/local-tax-act/art-20-2 · https://japanlaw.org/l/325AC0000000226/art-20-2 **第一項** 地方団体の長は、前条の規定により送達すべき書類について、その送達を受けるべき者の住所、居所、事務所及び事業所が明らかでない場合又は外国においてすべき送達につき困難な事情があると認められる場合には、その送達に代えて公示送達をすることができる。 art-20-2/par-1 · https://japanlaw.org/en/local-tax-act/art-20-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-2/par-1 Where, with regard to a document to be served under the preceding Article, the address, residence, office and place of business of the person to be served are unknown, or where it is found that there are difficult circumstances regarding service to be made in a foreign country, the head of a local government may effect service by publication in lieu of that service. machine translation, not official **第二項** 公示送達は、送達すべき書類を特定するために必要な情報、その送達を受けるべき者の氏名及び地方団体の長がその書類を保管し、いつでも送達を受けるべき者に交付する旨（以下この項において「公示事項」という。）を総務省令で定める方法により不特定多数の者が閲覧することができる状態に置く措置をとるとともに、公示事項が記載された書面を地方団体の掲示場に掲示し、又は公示事項を地方団体の事務所に設置した電子計算機の映像面に表示したものの閲覧をすることができる状態に置く措置をとることによつてする。 art-20-2/par-2 · https://japanlaw.org/en/local-tax-act/art-20-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-2/par-2 Service by publication is effected by taking measures to put the information necessary to identify the document to be served, the name of the person to be served, and the statement that the head of the local government keeps the document and will deliver it to the person to be served at any time (hereinafter in this paragraph referred to as the "particulars of the public notice") in a state in which they can be viewed by an unspecified large number of persons, by a method specified by Order of the Ministry of Internal Affairs and Communications, and by posting a document stating the particulars of the public notice on the bulletin board of the local government, or taking measures to put the particulars of the public notice, displayed on the screen of a computer installed at an office of the local government, in a state in which they can be viewed. machine translation, not official **第三項** 前項の場合において、同項の規定による措置を開始した日から起算して七日を経過したときは、書類の送達があつたものとみなす。 art-20-2/par-3 · https://japanlaw.org/en/local-tax-act/art-20-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-2/par-3 In the case referred to in the preceding paragraph, the document is deemed to have been served when seven days have elapsed counting from the day on which the measures under that paragraph were commenced. machine translation, not official --- ## Cites - art-20-2/par-1: 前条 → 地方税法 第二十条 (Article 20), art-20 — https://japanlaw.org/en/local-tax-act/art-20 · https://japanlaw.org/l/325AC0000000226/art-20 - art-20-2/par-2: この項 → 地方税法 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-2/par-2 - art-20-2/par-3: 前項 → 地方税法 第二十条の二第二項 (Article 20-2, paragraph (2)), art-20-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-2/par-2 ## Cited by 7 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 第二十条の二第二項（公示送達） — https://japanlaw.org/en/local-tax-act/art-20-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-2/par-2 - 地方税法 第二十条の二第三項（公示送達） — https://japanlaw.org/en/local-tax-act/art-20-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-2/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 附則第三条第一項（公示送達に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-3/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 --- ## 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