# 地方税法 / Local Tax Act — 第三百十七条 (Article 317) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-317. 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: 第三百十七条 (Article 317)（市町村による所得の計算の通知） — address `art-317` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-317 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-317 - 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. --- ### 第三百十七条（市町村による所得の計算の通知） — Notification of Calculation of Income by Municipalities caption: machine translation, not official art-317 · https://japanlaw.org/en/local-tax-act/art-317 · https://japanlaw.org/l/325AC0000000226/art-317 **第一項** 市町村が第三百十五条第一号ただし書又は前条の規定によつて自ら所得を計算して市町村民税を課した場合においては、市町村長は、その算定に係る総所得金額、退職所得金額又は山林所得金額を当該市町村の区域を管轄する税務署長に通知するものとする。 art-317/par-1 · https://japanlaw.org/en/local-tax-act/art-317/par-1 · https://japanlaw.org/l/325AC0000000226/art-317/par-1 Where a municipality has calculated income on its own and imposed municipal inhabitant tax pursuant to the proviso to Article 315, item (i) or the preceding Article, the mayor of the municipality is to notify the district director having jurisdiction over the area of that municipality of the gross income, amount of retirement income or amount of timber income pertaining to that calculation. machine translation, not official --- ## Cites - art-317/par-1: 第三百十五条第一号 → 地方税法 第三百十五条第一項第一号 (Article 315, paragraph (1), item (i)), art-315/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-315/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-1 - art-317/par-1: 前条 → 地方税法 第三百十六条 (Article 316), art-316 — https://japanlaw.org/en/local-tax-act/art-316 · https://japanlaw.org/l/325AC0000000226/art-316 ## Cited by 2 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 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十九条第一項第十号（特定個人情報の提供の制限） — https://japanlaw.org/en/my-number-act/art-19/par-1/item-10 · https://japanlaw.org/l/425AC0000000027/art-19/par-1/item-10 --- ## 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