# 地方税法 / Local Tax Act — 第二十条の九 (Article 20-9)

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- 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: 第二十条の九 (Article 20-9)（地方税に関する相殺） — address `art-20-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-9
- 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.

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### 第二十条の九（地方税に関する相殺） — Set-off Concerning Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-20-9 · https://japanlaw.org/en/local-tax-act/art-20-9 · https://japanlaw.org/l/325AC0000000226/art-20-9</sup>

  **第一項**  地方団体の徴収金と地方団体に対する債権で金銭の給付を目的とするものとは、法律の別段の規定によらなければ、相殺することができない。還付金に係る債権と地方団体に対する債務で金銭の給付を目的とするものとについても、また同様とする。
  <sup>art-20-9/par-1 · https://japanlaw.org/en/local-tax-act/art-20-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9/par-1</sup>
  Local government levies and a claim against a local government aimed at the payment of money may not be set off against each other, except as otherwise provided by an Act. The same applies to a claim for a refund and a debt owed to a local government aimed at the payment of money.
  <sup>machine translation, not official</sup>

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 第十八条の三第一項（還付金の消滅時効） — https://japanlaw.org/en/local-tax-act/art-18-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-18-3/par-1
- 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

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## 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