# 地方税法 / Local Tax Act — 第三百十六条 (Article 316) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-316. 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: 第三百十六条 (Article 316) — address `art-316` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-316 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-316 - 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. --- ### 第三百十六条 art-316 · https://japanlaw.org/en/local-tax-act/art-316 · https://japanlaw.org/l/325AC0000000226/art-316 **第一項** 市町村は、当該市町村の市町村民税の納税義務者に係る所得税の基礎となつた所得の計算が当該市町村を通じて著しく適正を欠くと認められる場合においては、前条の規定にかかわらず、総務大臣に協議し、その同意を得て、各納税義務者について、この法律又はこれに基づく政令で特別の定めをする場合を除くほか、所得税法その他の所得税に関する法令に規定する所得の計算の方法に従い自らその所得を計算し、その計算したところに基づいて、市町村民税を課することができる。 art-316/par-1 · https://japanlaw.org/en/local-tax-act/art-316/par-1 · https://japanlaw.org/l/325AC0000000226/art-316/par-1 Where a municipality finds that the calculation of income on which the income tax of a person liable for municipal inhabitant tax of that municipality was based is grossly inappropriate throughout that municipality, it may, notwithstanding the preceding Article, consult with the Minister for Internal Affairs and Communications and, with the Minister's consent, calculate the income of each person liable for tax on its own in accordance with the method of calculating income prescribed in the Income Tax Act and other laws and regulations relating to income tax, except where this Act or a Cabinet Order under this Act provides otherwise, and impose municipal inhabitant tax on the basis of that calculation. machine translation, not official --- ## Cites - art-316/par-1: 前条 → 地方税法 第三百十五条 (Article 315), art-315 — https://japanlaw.org/en/local-tax-act/art-315 · https://japanlaw.org/l/325AC0000000226/art-315 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第二百九十二条第一項第七号（市町村民税に関する用語の意義） — https://japanlaw.org/en/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7 - 地方税法 第三百十七条第一項（市町村による所得の計算の通知） — https://japanlaw.org/en/local-tax-act/art-317/par-1 · https://japanlaw.org/l/325AC0000000226/art-317/par-1 - 地方税法 第三百二十一条の二第一項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1 - 地方税法 附則第百五十二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-87/art-152/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-87/art-152/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-20261027T202151-141, 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