# 地方税法 / Local Tax Act — 第三百二十八条の三 (Article 328-3)

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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: 第三百二十八条の三 (Article 328-3)（分離課税に係る所得割の税率） — address `art-328-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-328-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-3
- 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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### 第三百二十八条の三（分離課税に係る所得割の税率） — Tax Rate of the Separately Taxed Income Levy
<sup>caption: machine translation, not official</sup>
<sup>art-328-3 · https://japanlaw.org/en/local-tax-act/art-328-3 · https://japanlaw.org/l/325AC0000000226/art-328-3</sup>

    **第一項**  分離課税に係る所得割の税率は、百分の六とする。
    <sup>art-328-3/par-1 · https://japanlaw.org/en/local-tax-act/art-328-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-3/par-1</sup>
    The tax rate of the separately taxed income levy is six percent.
    <sup>machine translation, not official</sup>

## Cited by

14 provisions cite this one. No official source publishes this direction.

- 地方税法 第三百二十八条の六第一項第一号（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-328-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-1
- 地方税法 第三百二十八条の六第一項第二号（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-328-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-2
- 地方税法 第三百二十八条の六第二項（特別徴収税額） — https://japanlaw.org/en/local-tax-act/art-328-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-2
- 地方税法 第三百二十八条の十三第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1
- 地方税法 第三百二十八条の十五第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-328-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-15/par-1
- 地方税法 附則第六条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3551-10/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3551-10/art-6/par-2
- 地方税法 附則第十三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-1
- 地方税法 附則第十三条第二項 — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-13/par-2
- 地方税法 附則第六条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-3
- 地方税法 附則第六条第四項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-6/par-4
- 地方税法 附則第九条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3631-110/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-9/par-2
- 地方税法 附則第十条第三項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-10/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-10/par-3
- 地方税法 附則第八条第二項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4091-9/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4091-9/art-8/par-2
- 地方税法 附則第七条第八項（市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4111-15/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/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-20261027T202151-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-121, 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