# 地方税法 / Local Tax Act — 第三百十九条 (Article 319) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-319. 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: 第三百十九条 (Article 319)（個人の市町村民税の徴収の方法等） — address `art-319` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-319 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-319 - 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. --- ### 第三百十九条（個人の市町村民税の徴収の方法等） — Method of Collection of Individual Municipal Inhabitant Tax, etc. caption: machine translation, not official art-319 · https://japanlaw.org/en/local-tax-act/art-319 · https://japanlaw.org/l/325AC0000000226/art-319 **第一項** 個人の市町村民税の徴収については、第三百二十一条の三、第三百二十一条の七の二第一項若しくは第二項、第三百二十一条の七の八第一項又は第三百二十八条の四の規定により特別徴収の方法による場合を除くほか、普通徴収の方法によらなければならない。 art-319/par-1 · https://japanlaw.org/en/local-tax-act/art-319/par-1 · https://japanlaw.org/l/325AC0000000226/art-319/par-1 The collection of individual municipal inhabitant tax must be carried out by the method of ordinary collection, except where it is carried out by the method of special collection under Article 321-3, Article 321-7-2, paragraph (1) or (2), Article 321-7-8, paragraph (1) or Article 328-4. machine translation, not official **第二項** 市町村は、個人の市町村民税を賦課し、及び徴収する場合には、この法律又は森林環境税及び森林環境譲与税に関する法律に特別の定めがある場合を除くほか、当該個人の道府県民税及び森林環境税を併せて賦課し、及び徴収するものとする。 art-319/par-2 · https://japanlaw.org/en/local-tax-act/art-319/par-2 · https://japanlaw.org/l/325AC0000000226/art-319/par-2 When a municipality assesses and collects individual municipal inhabitant tax, it is to assess and collect the individual prefectural inhabitant tax and the forest environment tax of the individual concerned together with it, except as otherwise specially provided in this Act or the Act on the Forest Environment Tax and the Forest Environment Transfer Tax. machine translation, not official --- ## Cites - art-319/par-1: 第三百二十一条の三 → 地方税法 第三百二十一条の三 (Article 321-3), art-321-3 — https://japanlaw.org/en/local-tax-act/art-321-3 · https://japanlaw.org/l/325AC0000000226/art-321-3 - art-319/par-1: 第三百二十一条の七の二第一項 → 地方税法 第三百二十一条の七の二第一項 (Article 321-7-2, paragraph (1)), art-321-7-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-1 - art-319/par-1: 第二項 → 地方税法 第三百二十一条の七の二第二項 (Article 321-7-2, paragraph (2)), art-321-7-2/par-2 — https://japanlaw.org/en/local-tax-act/art-321-7-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-2 - art-319/par-1: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/en/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1 - art-319/par-1: 第三百二十八条の四 → 地方税法 第三百二十八条の四 (Article 328-4), art-328-4 — https://japanlaw.org/en/local-tax-act/art-328-4 · https://japanlaw.org/l/325AC0000000226/art-328-4 ## 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 - 地方税法 附則第五条の九第一項（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/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-20261027T214204-113, 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