# 地方税法 / Local Tax Act — 第二十条の五 (Article 20-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-5. 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: 第二十条の五 (Article 20-5)（期間の計算及び期限の特例） — address `art-20-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-5 - 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. --- ### 第二十条の五（期間の計算及び期限の特例） — Computation of Periods and Special Provisions on Time Limits caption: machine translation, not official art-20-5 · https://japanlaw.org/en/local-tax-act/art-20-5 · https://japanlaw.org/l/325AC0000000226/art-20-5 **第一項** この法律又はこれに基づく条例に定める期間の計算については、民法第百三十九条から第百四十一条まで及び第百四十三条に定めるところによる。 art-20-5/par-1 · https://japanlaw.org/en/local-tax-act/art-20-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5/par-1 The computation of periods prescribed in this Act or in a Prefectural or Municipal Ordinance based on it is governed by Articles 139 through 141 and Article 143 of the Civil Code. machine translation, not official **第二項** この法律又はこれに基づく条例の規定により定められている期限（政令で定める期限を除く。）が民法第百四十二条に規定する休日その他政令で定める日に該当するときは、この法律又は当該条例の規定にかかわらず、これらの日の翌日をその期限とみなす。 art-20-5/par-2 · https://japanlaw.org/en/local-tax-act/art-20-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5/par-2 Where a time limit determined by the provisions of this Act or a Prefectural or Municipal Ordinance based on it (excluding a time limit specified by Cabinet Order) falls on a holiday prescribed in Article 142 of the Civil Code or on any other day specified by Cabinet Order, the day following that day is deemed to be the time limit, notwithstanding the provisions of this Act or the Prefectural or Municipal Ordinance concerned. machine translation, not official --- ## Cites - art-20-5/par-1: 民法第百三十九条から第百四十一条まで → 民法 第百三十九条 (Article 139), art-139 — https://japanlaw.org/en/civil-code/art-139 · https://japanlaw.org/l/129AC0000000089/art-139 - art-20-5/par-1: 民法第百三十九条から第百四十一条まで → 民法 第百四十条 (Article 140), art-140 — https://japanlaw.org/en/civil-code/art-140 · https://japanlaw.org/l/129AC0000000089/art-140 - art-20-5/par-1: 民法第百三十九条から第百四十一条まで → 民法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/civil-code/art-141 · https://japanlaw.org/l/129AC0000000089/art-141 - art-20-5/par-1: 第百四十三条 → 民法 第百四十三条 (Article 143), art-143 — https://japanlaw.org/en/civil-code/art-143 · https://japanlaw.org/l/129AC0000000089/art-143 - art-20-5/par-2: 民法第百四十二条 → 民法 第百四十二条 (Article 142), art-142 — https://japanlaw.org/en/civil-code/art-142 · https://japanlaw.org/l/129AC0000000089/art-142 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第十七条の六第一項第四号（更正、決定等の期間制限の特例） — https://japanlaw.org/en/local-tax-act/art-17-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-4 - 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 第七十二条の二十六第七項（事業年度の期間が六月を超える法人等の中間申告納付） — https://japanlaw.org/en/local-tax-act/art-72-26/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-7 --- ## 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-20261027T214204-016, 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