# 地方税法 / Local Tax Act — 第二十条の六 (Article 20-6) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-6. 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: 第二十条の六 (Article 20-6)（第三者の納付又は納入及びその代位） — address `art-20-6` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-6 - 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. --- ### 第二十条の六（第三者の納付又は納入及びその代位） — Payment or Remittance by Third Parties and Subrogation Thereto caption: machine translation, not official art-20-6 · https://japanlaw.org/en/local-tax-act/art-20-6 · https://japanlaw.org/l/325AC0000000226/art-20-6 **第一項** 地方団体の徴収金は、その納税者又は特別徴収義務者のために第三者が納付し、又は納入することができる。 art-20-6/par-1 · https://japanlaw.org/en/local-tax-act/art-20-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-6/par-1 Local government levies may be paid or remitted by a third party on behalf of the taxpayer or special collection agent. machine translation, not official **第二項** 地方団体の徴収金の納付若しくは納入について正当な利益を有する第三者又は納税者若しくは特別徴収義務者の同意を得た第三者が納税者又は特別徴収義務者に代つてこれを納付し、又は納入した場合において、その地方団体の徴収金を担保するため抵当権が設定されていたときは、これらの者は、その納付又は納入により、その抵当権につき地方団体に代位することができる。ただし、その抵当権が根抵当である場合において、その担保すべき元本の確定前に納付又は納入があつたときは、この限りでない。 art-20-6/par-2 · https://japanlaw.org/en/local-tax-act/art-20-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-6/par-2 Where a third party having a legitimate interest in the payment or remittance of local government levies, or a third party who has obtained the consent of the taxpayer or special collection agent, pays or remits them in place of the taxpayer or special collection agent, and a mortgage has been established to secure those local government levies, those persons may, by that payment or remittance, subrogate to the local government with respect to that mortgage; provided, however, that this does not apply where the mortgage is a revolving mortgage and the payment or remittance was made before the principal it secures was finalized. machine translation, not official **第三項** 前項の場合において、第三者が納税者又は特別徴収義務者の地方団体の徴収金の一部を納付し、又は納入したときは、その残余の地方団体の徴収金は、同項の規定により代位した第三者の債権に先だつて徴収する。 art-20-6/par-3 · https://japanlaw.org/en/local-tax-act/art-20-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-6/par-3 In the case of the preceding paragraph, where a third party has paid or remitted a part of the local government levies of the taxpayer or special collection agent, the remaining local government levies are to be collected in priority to the claim of the third party who subrogated under that paragraph. machine translation, not official --- ## Cites - art-20-6/par-3: 前項 → 地方税法 第二十条の六第二項 (Article 20-6, paragraph (2)), art-20-6/par-2 — https://japanlaw.org/en/local-tax-act/art-20-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-6/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の六第三項（第三者の納付又は納入及びその代位） — https://japanlaw.org/en/local-tax-act/art-20-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-6/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 附則第十二条第一項（第三者の納付又は納入による代位に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-12/par-1 - 地方税法 附則第二十一条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3461-99/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3461-99/art-21/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-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