# 地方税法 / Local Tax Act — 第二百六十六条 (Article 266) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-266. 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: 第二百六十六条 (Article 266)（道府県法定外普通税の納税管理人） — address `art-266` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-266 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-266 - 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. --- ### 第二百六十六条（道府県法定外普通税の納税管理人） — Tax Agent for Prefectural Non-Statutory Ordinary Tax caption: machine translation, not official art-266 · https://japanlaw.org/en/local-tax-act/art-266 · https://japanlaw.org/l/325AC0000000226/art-266 **第一項** 道府県法定外普通税の納税義務者（特別徴収に係る道府県法定外普通税の納税義務者を除く。次項及び第二百六十八条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。 art-266/par-1 · https://japanlaw.org/en/local-tax-act/art-266/par-1 · https://japanlaw.org/l/325AC0000000226/art-266/par-1 If a person liable for prefectural non-statutory ordinary tax (excluding a person liable for prefectural non-statutory ordinary tax subject to special collection; the same applies in the following paragraph and Article 268) or a special collection agent has no address, residence, office or place of business (hereinafter in this paragraph referred to as an "address, etc.") in the prefecture in which the person bears an obligation to pay or remit, the person must, in order to have all matters relating to payment or remittance handled, either appoint a tax agent from among persons having an address, etc. within the area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having an address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes or intends to change the tax agent. machine translation, not official **第二項** 前項の規定にかかわらず、当該納税義務者又は特別徴収義務者は、当該納税義務者又は特別徴収義務者に係る道府県法定外普通税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。 art-266/par-2 · https://japanlaw.org/en/local-tax-act/art-266/par-2 · https://japanlaw.org/l/325AC0000000226/art-266/par-2 Notwithstanding the preceding paragraph, the person liable for tax or special collection agent in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the prefectural non-statutory ordinary tax relating to that person liable for tax or special collection agent. machine translation, not official --- ## Cites - art-266/par-1: 次項 → 地方税法 第二百六十六条第二項 (Article 266, paragraph (2)), art-266/par-2 — https://japanlaw.org/en/local-tax-act/art-266/par-2 · https://japanlaw.org/l/325AC0000000226/art-266/par-2 - art-266/par-1: 第二百六十八条 → 地方税法 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/en/local-tax-act/art-268 · https://japanlaw.org/l/325AC0000000226/art-268 - art-266/par-1: 本項 → 地方税法 第二百六十六条第一項 (Article 266, paragraph (1)), art-266/par-1 — https://japanlaw.org/en/local-tax-act/art-266/par-1 · https://japanlaw.org/l/325AC0000000226/art-266/par-1 - art-266/par-2: 前項 → 地方税法 第二百六十六条第一項 (Article 266, paragraph (1)), art-266/par-1 — https://japanlaw.org/en/local-tax-act/art-266/par-1 · https://japanlaw.org/l/325AC0000000226/art-266/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第二百六十六条第一項（道府県法定外普通税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-266/par-1 · https://japanlaw.org/l/325AC0000000226/art-266/par-1 - 地方税法 第二百六十六条第二項（道府県法定外普通税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-266/par-2 · https://japanlaw.org/l/325AC0000000226/art-266/par-2 - 地方税法 第二百六十七条第一項（道府県法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-267/par-1 · https://japanlaw.org/l/325AC0000000226/art-267/par-1 - 地方税法 第二百六十八条第一項（道府県法定外普通税の納税管理人に係る不申告に関する過料） — https://japanlaw.org/en/local-tax-act/art-268/par-1 · https://japanlaw.org/l/325AC0000000226/art-268/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-20261027T214204-101, 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-20261027T214204-101, 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