# 地方税法 / Local Tax Act — 第三百二十一条の五の二 (Article 321-5-2)

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- 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: 第三百二十一条の五の二 (Article 321-5-2)（給与所得に係る特別徴収税額の納期の特例） — address `art-321-5-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-321-5-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-5-2
- 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.

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### 第三百二十一条の五の二（給与所得に係る特別徴収税額の納期の特例） — Special Provisions for the Payment Period of Tax Specially Collected on Salary Income
<sup>caption: machine translation, not official</sup>
<sup>art-321-5-2 · https://japanlaw.org/en/local-tax-act/art-321-5-2 · https://japanlaw.org/l/325AC0000000226/art-321-5-2</sup>

    **第一項**  第三百二十一条の四の特別徴収義務者は、その事務所、事業所その他これらに準ずるもので給与の支払事務を取り扱うもの（給与の支払を受ける者が常時十人未満であるものに限る。以下この項において「事務所等」という。）につき、当該特別徴収に係る納入金を納入すべき市町村の長の承認を受けた場合には、六月から十一月まで及び十二月から翌年五月までの各期間（当該各期間のうちその承認を受けた日の属する期間については、その日の属する月から当該期間の最終月までの期間）に当該事務所等において支払つた給与について前条第一項の規定により徴収した給与所得に係る特別徴収税額を、同項の規定にかかわらず、当該各期間に属する最終月の翌月十日までに当該市町村に納入することができる。前条第二項ただし書の規定により徴収した給与所得に係る特別徴収税額についても、同様とする。
    <sup>art-321-5-2/par-1 · https://japanlaw.org/en/local-tax-act/art-321-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-1</sup>
    If the special collection agent under Article 321-4 has obtained the approval of the mayor of the municipality to which the remittance pertaining to that special collection is to be remitted with respect to its office, place of business or other similar place that handles the payment of salary (limited to those at which the persons receiving payment of salary are regularly fewer than 10; hereinafter in this paragraph referred to as an "office or similar place"), it may, notwithstanding paragraph (1) of the preceding Article, remit the amount of tax specially collected on salary income collected pursuant to that paragraph on the salary paid at that office or similar place in each period from June to November and from December to May of the following year (for the period containing the day on which the approval was obtained among those periods, the period from the month containing that day to the last month of that period) to the municipality concerned by the 10th of the month following the last month belonging to each such period. The same applies to the amount of tax specially collected on salary income collected pursuant to the proviso to paragraph (2) of the preceding Article.
    <sup>machine translation, not official</sup>

    **第二項**  前項の承認の取消し、当該取消しがあつた場合の納期の特例その他給与所得に係る特別徴収税額の納期の特例に関し必要な事項は、政令で定める。
    <sup>art-321-5-2/par-2 · https://japanlaw.org/en/local-tax-act/art-321-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-2</sup>
    Beyond what is provided for in the preceding paragraph, the rescission of the approval under the preceding paragraph, the special provisions for the payment period in the case of that rescission, and other matters necessary with respect to the special provisions for the payment period of the amount of tax specially collected on salary income are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-5-2/par-1: 第三百二十一条の四 → 地方税法 第三百二十一条の四 (Article 321-4), art-321-4 — https://japanlaw.org/en/local-tax-act/art-321-4 · https://japanlaw.org/l/325AC0000000226/art-321-4
- art-321-5-2/par-1: この項 → 地方税法 第三百二十一条の五の二第一項 (Article 321-5-2, paragraph (1)), art-321-5-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-1
- art-321-5-2/par-1: 前条第一項 → 地方税法 第三百二十一条の五第一項 (Article 321-5, paragraph (1)), art-321-5/par-1 — https://japanlaw.org/en/local-tax-act/art-321-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-1
- art-321-5-2/par-1: 前条第二項 → 地方税法 第三百二十一条の五第二項 (Article 321-5, paragraph (2)), art-321-5/par-2 — https://japanlaw.org/en/local-tax-act/art-321-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5/par-2
- art-321-5-2/par-2: 前項 → 地方税法 第三百二十一条の五の二第一項 (Article 321-5-2, paragraph (1)), art-321-5-2/par-1 — https://japanlaw.org/en/local-tax-act/art-321-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-1

## Cited by

9 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 第三百二十一条の五の二第一項（給与所得に係る特別徴収税額の納期の特例） — https://japanlaw.org/en/local-tax-act/art-321-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-1
- 地方税法 第三百二十一条の五の二第二項（給与所得に係る特別徴収税額の納期の特例） — https://japanlaw.org/en/local-tax-act/art-321-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-5-2/par-2
- 地方税法 第三百二十六条第一項（納期限後に納付し、又は納入する市町村民税に係る延滞金） — https://japanlaw.org/en/local-tax-act/art-326/par-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1
- 地方税法 第三百二十六条第一項第一号（納期限後に納付し、又は納入する市町村民税に係る延滞金） — https://japanlaw.org/en/local-tax-act/art-326/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-326/par-1/item-1
- 地方税法 第三百二十八条の五第三項（特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-328-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-3
- 地方税法 第三百二十八条の十第二項（分離課税に係る所得割の不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-328-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-2
- 地方税法 第三百二十八条の十三第二項（分離課税に係る所得割の普通徴収） — https://japanlaw.org/en/local-tax-act/art-328-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-2
- 地方税法 附則第十一条第八項（市町村民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-11/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-8

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## 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-20261027T214204-115, 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