# 地方税法 / Local Tax Act — 第三百七十一条 (Article 371) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-371. 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: 第三百七十一条 (Article 371)（固定資産税に係る督促） — address `art-371` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-371 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-371 - 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. --- ### 第三百七十一条（固定資産税に係る督促） — Demand for Fixed Assets Tax caption: machine translation, not official art-371 · https://japanlaw.org/en/local-tax-act/art-371 · https://japanlaw.org/l/325AC0000000226/art-371 **第一項** 納税者が納期限までに固定資産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。 art-371/par-1 · https://japanlaw.org/en/local-tax-act/art-371/par-1 · https://japanlaw.org/l/325AC0000000226/art-371/par-1 If a taxpayer fails to pay in full the local government levies relating to fixed assets tax by the due date for payment, 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. machine translation, not official **第二項** 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前項に規定する期間と異なる期間を定めることができる。 art-371/par-2 · https://japanlaw.org/en/local-tax-act/art-371/par-2 · https://japanlaw.org/l/325AC0000000226/art-371/par-2 A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph. machine translation, not official --- ## Cites - art-371/par-2: 前項 → 地方税法 第三百七十一条第一項 (Article 371, paragraph (1)), art-371/par-1 — https://japanlaw.org/en/local-tax-act/art-371/par-1 · https://japanlaw.org/l/325AC0000000226/art-371/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第三百七十一条第二項（固定資産税に係る督促） — https://japanlaw.org/en/local-tax-act/art-371/par-2 · https://japanlaw.org/l/325AC0000000226/art-371/par-2 - 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-20261027T214204-131, 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