# 地方税法 / Local Tax Act — 第二十条の四の二 (Article 20-4-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-4-2. 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: 第二十条の四の二 (Article 20-4-2)（課税標準額、税額等の端数計算） — address `art-20-4-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-4-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-4-2 - 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. --- ### 第二十条の四の二（課税標準額、税額等の端数計算） — Calculation of Fractions of the Tax Base, Tax Amounts, etc. caption: machine translation, not official art-20-4-2 · https://japanlaw.org/en/local-tax-act/art-20-4-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2 **第一項** 地方税の課税標準額を計算する場合において、その額に千円未満の端数があるとき、又はその全額が千円未満であるときは、その端数金額又はその全額を切り捨てる。ただし、政令で定める地方税については、この限りでない。 art-20-4-2/par-1 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-1 When calculating the amount of the tax base of a local tax, if that amount includes a fractional amount of less than 1,000 yen, or if the whole amount is less than 1,000 yen, the fractional amount or the whole amount is to be discarded. However, this does not apply to a local tax specified by Cabinet Order. machine translation, not official **第二項** 延滞金又は加算金の額を計算する場合において、その計算の基礎となる税額に千円未満の端数があるとき、又はその税額の全額が二千円未満であるときは、その端数金額又はその全額を切り捨てる。 art-20-4-2/par-2 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-2 When calculating the amount of a delinquency charge or additional charge, if the tax amount forming the basis of the calculation includes a fractional amount of less than 1,000 yen, or if the whole of that tax amount is less than 2,000 yen, the fractional amount or the whole amount is to be discarded. machine translation, not official **第三項** 地方税の確定金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。ただし、政令で定める地方税の確定金額については、その額に一円未満の端数があるとき、又はその全額が一円未満であるときは、その端数金額又はその全額を切り捨てる。 art-20-4-2/par-3 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-3 If the finalized amount of a local tax includes a fractional amount of less than 100 yen, or if the whole amount is less than 100 yen, the fractional amount or the whole amount is to be discarded. However, with regard to the finalized amount of a local tax specified by Cabinet Order, if that amount includes a fractional amount of less than one yen, or if the whole amount is less than one yen, the fractional amount or the whole amount is to be discarded. machine translation, not official **第四項** 滞納処分費の確定金額に百円未満の端数があるとき、又はその全額が百円未満であるときは、その端数金額又はその全額を切り捨てる。 art-20-4-2/par-4 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-4 If the finalized amount of the expenses for the delinquent tax collection procedure includes a fractional amount of less than 100 yen, or if the whole amount is less than 100 yen, the fractional amount or the whole amount is to be discarded. machine translation, not official **第五項** 延滞金又は加算金の確定金額に百円未満の端数があるとき、又はその全額が千円未満であるときは、その端数金額又はその全額を切り捨てる。 art-20-4-2/par-5 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5 Where a finalized amount of a delinquency charge or additional charge includes a fractional amount of less than 100 yen, or where the whole of it is less than 1,000 yen, that fractional amount or the whole amount is to be discarded. machine translation, not official **第六項** 地方税の確定金額を、二以上の納期限を定め、一定の金額に分割して納付し、又は納入することとされている場合において、その納期限ごとの分割金額に千円未満の端数があるとき、又はその分割金額の全額が千円未満であるときは、その端数金額又はその全額は、すべて最初の納期限に係る分割金額に合算するものとする。ただし、地方団体が当該地方団体の条例でこれと異なる定めをしたときは、この限りでない。 art-20-4-2/par-6 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-6 Where a finalized amount of a local tax is to be paid or remitted in installments of fixed amounts with two or more due dates for payment set, if the installment amount for each due date for payment includes a fractional amount of less than 1,000 yen, or if the whole of the installment amount is less than 1,000 yen, that fractional amount or the whole amount is to be added in its entirety to the installment amount for the first due date for payment; provided, however, that this does not apply where a local government has provided otherwise by the Prefectural or Municipal Ordinance of that local government. machine translation, not official **第七項** 第二項及び第五項の規定は、還付加算金について準用する。この場合において、第二項中「税額」とあるのは、「過誤納金又はこの法律の規定による還付金の額」と読み替えるものとする。 art-20-4-2/par-7 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 The provisions of paragraphs (2) and (5) apply mutatis mutandis to interest on refund. In this case, the phrase "tax amount" in paragraph (2) is deemed to be replaced with "amount of the overpayment or payment by mistake or the refund under the provisions of this Act". machine translation, not official **第八項** 第二項、第三項（地方税の確定金額の全額が百円未満であるときにおいて、その全額を切り捨てる部分に限る。）及び前三項の規定の適用については、個人の市町村民税、第四十一条第一項の規定によりこれと併せて徴収する個人の道府県民税及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて賦課徴収を行う森林環境税又は固定資産税及び第七百二条の八第一項の規定によりこれと併せて徴収する都市計画税については、それぞれ一の地方税とみなす。この場合において、特別徴収の方法によつて徴収する個人の市町村民税、個人の道府県民税及び森林環境税に対する第六項の規定の適用については、同項中「千円」とあるのは、「百円」とする。 art-20-4-2/par-8 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-8 For the purpose of applying the provisions of paragraph (2), paragraph (3) (limited to the part providing that, where the whole of the finalized amount of a local tax is less than 100 yen, the whole is to be discarded) and the preceding three paragraphs, individual municipal inhabitant tax, individual prefectural inhabitant tax collected together with it pursuant to Article 41, paragraph (1), and forest environment tax assessed and collected together with these pursuant to Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, or fixed assets tax and city planning tax collected together with it pursuant to Article 702-8, paragraph (1), are each deemed to be one local tax. In this case, for the application of paragraph (6) to individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax collected by special collection, the phrase "1,000 yen" in that paragraph is deemed to be replaced with "100 yen". machine translation, not official **第九項** 特別徴収の方法によつて徴収する国民健康保険税については、第六項中「千円」とあるのは、「百円」とする。 art-20-4-2/par-9 · https://japanlaw.org/en/local-tax-act/art-20-4-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-9 For national health insurance tax collected by special collection, the phrase "1,000 yen" in paragraph (6) is deemed to be replaced with "100 yen". machine translation, not official --- ## Cites - art-20-4-2/par-7: 第二項 → 地方税法 第二十条の四の二第二項 (Article 20-4-2, paragraph (2)), art-20-4-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-2 - art-20-4-2/par-7: 第五項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5 - art-20-4-2/par-8: 第二項 → 地方税法 第二十条の四の二第二項 (Article 20-4-2, paragraph (2)), art-20-4-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-2 - art-20-4-2/par-8: 第三項 → 地方税法 第二十条の四の二第三項 (Article 20-4-2, paragraph (3)), art-20-4-2/par-3 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-3 - art-20-4-2/par-8: 前三項 → 地方税法 第二十条の四の二第五項 (Article 20-4-2, paragraph (5)), art-20-4-2/par-5 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-5 - art-20-4-2/par-8: 前三項 → 地方税法 第二十条の四の二第六項 (Article 20-4-2, paragraph (6)), art-20-4-2/par-6 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-6 - art-20-4-2/par-8: 前三項 → 地方税法 第二十条の四の二第七項 (Article 20-4-2, paragraph (7)), art-20-4-2/par-7 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 - art-20-4-2/par-8: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1 - art-20-4-2/par-8: 第七百二条の八第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 - art-20-4-2/par-9: 第六項 → 地方税法 第二十条の四の二第六項 (Article 20-4-2, paragraph (6)), art-20-4-2/par-6 — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-6 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の四の二第七項（課税標準額、税額等の端数計算） — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-7 - 地方税法 第二十条の四の二第八項（課税標準額、税額等の端数計算） — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-8 - 地方税法 第二十条の四の二第九項（課税標準額、税額等の端数計算） — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-9 - 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 第七十二条の八十二第一項（地方消費税の課税標準額の端数計算の特例） — https://japanlaw.org/en/local-tax-act/art-72-82/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-82/par-1 - 地方税法 第三百六十四条第七項（固定資産税の徴収の方法等） — https://japanlaw.org/en/local-tax-act/art-364/par-7 · https://japanlaw.org/l/325AC0000000226/art-364/par-7 - 地方税法 附則第七条第一項（端数計算に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7/par-1 - 地方税法 附則第七条第二項（端数計算に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-7/par-2 - 地方税法 附則第二条第一項（端数計算に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-2/par-1 - 地方税法 附則第三条第一項（課税標準額等の端数計算に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3431-4/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3431-4/art-3/par-1 - 地方税法 附則第二条第一項（地方税の確定金額等の端数計算に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-2/par-1 - 地方税法 附則第九条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-4 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-016, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-016, 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