# 地方税法 / Local Tax Act — 第二十条の八 (Article 20-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-8. 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: 第二十条の八 (Article 20-8)（供託） — address `art-20-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-8 - 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. --- ### 第二十条の八（供託） — Deposit caption: machine translation, not official art-20-8 · https://japanlaw.org/en/local-tax-act/art-20-8 · https://japanlaw.org/l/325AC0000000226/art-20-8 **第一項** 民法第四百九十四条並びに第四百九十五条第一項及び第三項の規定は、この法律又はこれに基く条例の規定により債権者、納税者、特別徴収義務者その他の者に金銭その他の物件を交付し、又は引き渡すべき場合について準用する。 art-20-8/par-1 · https://japanlaw.org/en/local-tax-act/art-20-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-8/par-1 The provisions of Article 494 and Article 495, paragraphs (1) and (3) of the Civil Code apply mutatis mutandis where money or other goods are to be delivered or handed over to a creditor, taxpayer, special collection agent or other person under the provisions of this Act or a Prefectural or Municipal Ordinance based on it. machine translation, not official --- ## Cites - art-20-8/par-1: 民法第四百九十四条 → 民法 第四百九十四条 (Article 494), art-494 — https://japanlaw.org/en/civil-code/art-494 · https://japanlaw.org/l/129AC0000000089/art-494 - art-20-8/par-1: 第四百九十五条第一項 → 民法 第四百九十五条第一項 (Article 495, paragraph (1)), art-495/par-1 — https://japanlaw.org/en/civil-code/art-495/par-1 · https://japanlaw.org/l/129AC0000000089/art-495/par-1 - art-20-8/par-1: 第三項 → 民法 第四百九十五条第三項 (Article 495, paragraph (3)), art-495/par-3 — https://japanlaw.org/en/civil-code/art-495/par-3 · https://japanlaw.org/l/129AC0000000089/art-495/par-3 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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