# 地方税法 / Local Tax Act — 第二十条の四 (Article 20-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-4. 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: 第二十条の四 (Article 20-4)（他の地方団体への徴収の嘱託） — address `art-20-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-4 - 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. --- ### 第二十条の四（他の地方団体への徴収の嘱託） — Entrustment of Collection to Another Local Government caption: machine translation, not official art-20-4 · https://japanlaw.org/en/local-tax-act/art-20-4 · https://japanlaw.org/l/325AC0000000226/art-20-4 **第一項** 地方団体の徴収金を納付し、又は納入すべき者が当該地方団体外に住所、居所、家屋敷、事務所若しくは事業所を有し、又はその者の財産が当該地方団体外に在る場合においては、当該地方団体は、その者の住所、居所、家屋敷、事務所若しくは事業所又はその者の財産の所在地の地方団体にその徴収を嘱託することができる。 art-20-4/par-1 · https://japanlaw.org/en/local-tax-act/art-20-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-4/par-1 Where a person who is to pay or remit local government levies has an address, residence, residential premises, office or place of business outside that local government, or the person's property is located outside it, that local government may entrust the collection to the local government in whose area the person's address, residence, residential premises, office or place of business, or the person's property, is located. machine translation, not official **第二項** 前項の場合における徴収は、嘱託を受けた地方団体における徴収の例による。 art-20-4/par-2 · https://japanlaw.org/en/local-tax-act/art-20-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-4/par-2 Collection in the case referred to in the preceding paragraph is carried out in the same manner as collection by the local government that has received the entrustment. machine translation, not official **第三項** 第一項の規定によつて徴収を嘱託した場合においては、嘱託に係る事務及び送金に要する費用は、嘱託を受けた地方団体の負担とし、嘱託に係る事務に伴う督促手数料及び滞納処分費は、嘱託を受けた地方団体の収入とする。 art-20-4/par-3 · https://japanlaw.org/en/local-tax-act/art-20-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4/par-3 Where collection has been entrusted under paragraph (1), the expenses required for the affairs relating to the entrustment and for remittance of money are borne by the local government that received the entrustment, and the demand fees and expenses for the delinquent tax collection procedure accompanying the affairs relating to the entrustment constitute revenue of the local government that received the entrustment. machine translation, not official --- ## Cites - art-20-4/par-2: 前項 → 地方税法 第二十条の四第一項 (Article 20-4, paragraph (1)), art-20-4/par-1 — https://japanlaw.org/en/local-tax-act/art-20-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-4/par-1 - art-20-4/par-3: 第一項 → 地方税法 第二十条の四第一項 (Article 20-4, paragraph (1)), art-20-4/par-1 — https://japanlaw.org/en/local-tax-act/art-20-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-4/par-1 ## Cited by 6 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 第二十条の四第二項（他の地方団体への徴収の嘱託） — https://japanlaw.org/en/local-tax-act/art-20-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-4/par-2 - 地方税法 第二十条の四第三項（他の地方団体への徴収の嘱託） — https://japanlaw.org/en/local-tax-act/art-20-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4/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 - 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