# 地方税法 / Local Tax Act — 第三百十一条 (Article 311) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-311. 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: 第三百十一条 (Article 311)（個人の均等割の税率の軽減） — address `art-311` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-311 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-311 - 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. --- ### 第三百十一条（個人の均等割の税率の軽減） — Reduction of the Tax Rate of the Individual Per Capita Levy caption: machine translation, not official art-311 · https://japanlaw.org/en/local-tax-act/art-311 · https://japanlaw.org/l/325AC0000000226/art-311 **第一項** 市町村は、市町村民税の納税義務者が次の各号に掲げる者のいずれかに該当する場合には、その者に対して課する均等割の額を、当該市町村の条例で定めるところにより、軽減することができる。 art-311/par-1 · https://japanlaw.org/en/local-tax-act/art-311/par-1 · https://japanlaw.org/l/325AC0000000226/art-311/par-1 Where a person liable for municipal inhabitant tax falls under any of the persons listed in the following items, a municipality may reduce the amount of the per capita levy imposed on that person, as provided by the Municipal Ordinance of that municipality. machine translation, not official **一** 均等割を納付する義務がある同一生計配偶者又は扶養親族（年齢十六歳未満の者及び第三百十四条の二第一項第十一号に規定する控除対象扶養親族に限る。） art-311/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-311/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-311/par-1/item-1 a spouse in the same household or dependent who has an obligation to pay the per capita levy (limited to persons under 16 years of age and claimable dependents prescribed in Article 314-2, paragraph (1), item (xi)); machine translation, not official **二** 前号に掲げる者を二人以上有する者 art-311/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-311/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-311/par-1/item-2 a person who has two or more persons listed in the preceding item. machine translation, not official --- ## Cites - art-311/par-1/item-1: 第三百十四条の二第一項第十一号 → 地方税法 第三百十四条の二第一項第十一号 (Article 314-2, paragraph (1), item (xi)), art-314-2/par-1/item-11 — https://japanlaw.org/en/local-tax-act/art-314-2/par-1/item-11 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-11 - art-311/par-1/item-2: 前号 → 地方税法 第三百十一条第一項第一号 (Article 311, paragraph (1), item (i)), art-311/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-311/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-311/par-1/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第三百十一条第一項第二号（個人の均等割の税率の軽減） — https://japanlaw.org/en/local-tax-act/art-311/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-311/par-1/item-2 - 地方税法 附則第二十八条第一項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28/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-20261027T214204-106, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-107, 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