# 地方税法 / Local Tax Act — 第三百二十九条 (Article 329)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-329. 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: 第三百二十九条 (Article 329)（市町村民税に係る督促） — address `art-329`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-329
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-329
- 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.

---

### 第三百二十九条（市町村民税に係る督促） — Demand for Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-329 · https://japanlaw.org/en/local-tax-act/art-329 · https://japanlaw.org/l/325AC0000000226/art-329</sup>

    **第一項**  納税者（特別徴収の方法によつて市町村民税を徴収される納税者を除く。以下本款において同様とする。）又は特別徴収義務者が納期限（第三百二十一条の十一又は第三百二十八条の九の規定による更正又は決定があつた場合においては、不足税額又は不足金額の納期限をいい、納期限の延長があつたときは、その延長された納期限とする。以下市町村民税について同様とする。）までに市町村民税に係る地方団体の徴収金を完納しない場合においては、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
    <sup>art-329/par-1 · https://japanlaw.org/en/local-tax-act/art-329/par-1 · https://japanlaw.org/l/325AC0000000226/art-329/par-1</sup>
    If a taxpayer (excluding a taxpayer from whom municipal inhabitant tax is collected by the method of special collection; the same applies hereinafter in this Subsection) or a special collection agent has not paid in full the local government levies relating to municipal inhabitant tax by the due date for payment (where a reassessment or determination has been made under Article 321-11 or Article 328-9, meaning the due date for payment of the shortfall tax amount or the shortfall amount, and where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to municipal inhabitant tax), a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
    <sup>machine translation, not official</sup>

    **第二項**  第十五条の四第一項の規定によつて徴収猶予をした市町村民税に係る地方団体の徴収金については、前項本文の規定にかかわらず、その徴収猶予をした期間内にこれを完納しない場合でなければ、督促状を発することができない。
    <sup>art-329/par-2 · https://japanlaw.org/en/local-tax-act/art-329/par-2 · https://japanlaw.org/l/325AC0000000226/art-329/par-2</sup>
    For local government levies relating to municipal inhabitant tax for which collection has been deferred under Article 15-4, paragraph (1), notwithstanding the main clause of the preceding paragraph, a demand letter may be issued only if they have not been paid in full within the period of the deferral of collection.
    <sup>machine translation, not official</sup>

    **第三項**  特別の事情がある市町村においては、当該市町村の条例で第一項に規定する期間と異なる期間を定めることができる。
    <sup>art-329/par-3 · https://japanlaw.org/en/local-tax-act/art-329/par-3 · https://japanlaw.org/l/325AC0000000226/art-329/par-3</sup>
    A municipality in special circumstances may, by the Municipal Ordinance of that municipality, provide for a period different from the period prescribed in paragraph (1).
    <sup>machine translation, not official</sup>

---

## Cites
- art-329/par-1: 第三百二十一条の十一 → 地方税法 第三百二十一条の十一 (Article 321-11), art-321-11 — https://japanlaw.org/en/local-tax-act/art-321-11 · https://japanlaw.org/l/325AC0000000226/art-321-11
- art-329/par-1: 第三百二十八条の九 → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/en/local-tax-act/art-328-9 · https://japanlaw.org/l/325AC0000000226/art-328-9
- art-329/par-2: 第十五条の四第一項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/en/local-tax-act/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1
- art-329/par-2: 前項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/art-329/par-1 · https://japanlaw.org/l/325AC0000000226/art-329/par-1
- art-329/par-3: 第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/en/local-tax-act/art-329/par-1 · https://japanlaw.org/l/325AC0000000226/art-329/par-1

## Cited by

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

- 地方税法 第三百二十一条の七の十三第一項（租税条約に基づく申立てが行われた場合における個人の市町村民税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1
- 地方税法 第三百二十八条の十第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-1
- 地方税法 第三百二十九条第二項（市町村民税に係る督促） — https://japanlaw.org/en/local-tax-act/art-329/par-2 · https://japanlaw.org/l/325AC0000000226/art-329/par-2
- 地方税法 第三百二十九条第三項（市町村民税に係る督促） — https://japanlaw.org/en/local-tax-act/art-329/par-3 · https://japanlaw.org/l/325AC0000000226/art-329/par-3
- 地方税法 附則第三条第三項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-3
- 地方税法 附則第十六条第二項（市町村民税等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/par-2

---

## 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-20261027T214204-123, 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