# 地方税法 / Local Tax Act — 第三百二十五条 (Article 325) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-325. 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: 第三百二十五条 (Article 325)（所得税又は法人税に関する書類の供覧等） — address `art-325` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-325 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-325 - 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. --- ### 第三百二十五条（所得税又は法人税に関する書類の供覧等） — Inspection of Documents Relating to Income Tax or Corporation Tax, etc. caption: machine translation, not official art-325 · https://japanlaw.org/en/local-tax-act/art-325 · https://japanlaw.org/l/325AC0000000226/art-325 **第一項** 市町村長が市町村民税の賦課徴収について、政府に対し、所得税若しくは法人税の納税義務者が政府に提出した申告書又は政府がした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。 art-325/par-1 · https://japanlaw.org/en/local-tax-act/art-325/par-1 · https://japanlaw.org/l/325AC0000000226/art-325/par-1 If the mayor of the municipality, for the assessment and collection of municipal inhabitant tax, has requested the government to permit the inspection or recording of the return that a person liable for income tax or corporation tax submitted to the government or of documents relating to a reassessment or determination made by the government, the government is to allow the mayor of the municipality or the staff member designated by the mayor to inspect or record the relevant documents. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 - 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-20261027T214204-120, 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