# 地方税法 / Local Tax Act — 第三百三十五条 (Article 335)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-335. 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: 第三百三十五条 (Article 335)（個人の道府県民税に係る督促、滞納処分等） — address `art-335`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-335
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-335
- 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.

---

### 第三百三十五条（個人の道府県民税に係る督促、滞納処分等） — Demand, Delinquent Tax Collection Procedures, etc. Relating to Individual Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-335 · https://japanlaw.org/en/local-tax-act/art-335 · https://japanlaw.org/l/325AC0000000226/art-335</sup>

    **第一項**  市町村は、個人の市町村民税に係る地方団体の徴収金について督促状を発し、滞納処分をし、及び交付要求をする場合には、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に係る地方団体の徴収金及び同法第二条第五号に規定する森林環境税に係る徴収金について併せて督促状を発し、滞納処分をし、及び交付要求をするものとする。
    <sup>art-335/par-1 · https://japanlaw.org/en/local-tax-act/art-335/par-1 · https://japanlaw.org/l/325AC0000000226/art-335/par-1</sup>
    When a municipality issues a demand letter, carries out a delinquent tax collection procedure and makes a request for share distribution with respect to local government levies pertaining to individual municipal inhabitant tax, it is to issue a demand letter, carry out a delinquent tax collection procedure and make a request for share distribution together with respect to the local government levies pertaining to the individual prefectural inhabitant tax of that individual and the levies pertaining to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, except where otherwise specially provided for in this Act or that Act.
    <sup>machine translation, not official</sup>

---

## 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-20261027T202151-156, 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