# 地方税法 / Local Tax Act — 第三百六十二条 (Article 362) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-362. 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: 第三百六十二条 (Article 362)（固定資産税の納期） — address `art-362` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-362 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-362 - 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. --- ### 第三百六十二条（固定資産税の納期） — Payment Periods of Fixed Assets Tax caption: machine translation, not official art-362 · https://japanlaw.org/en/local-tax-act/art-362 · https://japanlaw.org/l/325AC0000000226/art-362 **第一項** 固定資産税の納期は、四月、七月、十二月及び二月中において、当該市町村の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。 art-362/par-1 · https://japanlaw.org/en/local-tax-act/art-362/par-1 · https://japanlaw.org/l/325AC0000000226/art-362/par-1 The payment periods of fixed assets tax are specified by Municipal Ordinance of the municipality, within April, July, December and February; provided, however, that if there are special circumstances, different payment periods may be specified. machine translation, not official **第二項** 固定資産税額（第三百六十四条第十項の規定によつて都市計画税をあわせて徴収する場合にあつては、固定資産税額と都市計画税額との合算額とする。）が市町村の条例で定める金額以下であるものについては、当該市町村は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。 art-362/par-2 · https://japanlaw.org/en/local-tax-act/art-362/par-2 · https://japanlaw.org/l/325AC0000000226/art-362/par-2 For fixed assets tax whose fixed assets tax amount (where city planning tax is collected together under Article 364, paragraph (10), the total of the fixed assets tax amount and the city planning tax amount) is not more than the amount specified by Municipal Ordinance of the municipality, the municipality may collect the whole amount in any one of the payment periods specified under the preceding paragraph. machine translation, not official --- ## Cites - art-362/par-2: 第三百六十四条第十項 → 地方税法 第三百六十四条第十項 (Article 364, paragraph (10)), art-364/par-10 — https://japanlaw.org/en/local-tax-act/art-364/par-10 · https://japanlaw.org/l/325AC0000000226/art-364/par-10 - art-362/par-2: 前項 → 地方税法 第三百六十二条第一項 (Article 362, paragraph (1)), art-362/par-1 — https://japanlaw.org/en/local-tax-act/art-362/par-1 · https://japanlaw.org/l/325AC0000000226/art-362/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第三百六十二条第二項（固定資産税の納期） — https://japanlaw.org/en/local-tax-act/art-362/par-2 · https://japanlaw.org/l/325AC0000000226/art-362/par-2 - 地方税法 第三百六十八条第二項（申請又は申告をしなかつたことによる固定資産税の不足税額及び延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-368/par-2 · https://japanlaw.org/l/325AC0000000226/art-368/par-2 - 地方税法 第三百六十九条第一項（納期限後に納付する固定資産税の延滞金） — https://japanlaw.org/en/local-tax-act/art-369/par-1 · https://japanlaw.org/l/325AC0000000226/art-369/par-1 - 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/par-1 --- ## 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-20261027T214204-130, 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