# 地方税法 / Local Tax Act — 第四十四条の二 (Article 44-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-44-2. 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: 第四十四条の二 (Article 44-2)（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道府県民税の徴収猶予） — address `art-44-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-44-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-44-2 - 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. --- ### 第四十四条の二（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道府県民税の徴収猶予） — Deferral of Collection of Individual Prefectural Inhabitant Tax Where an Application Based on a Tax Treaty Has Been Made caption: machine translation, not official art-44-2 · https://japanlaw.org/en/local-tax-act/art-44-2 · https://japanlaw.org/l/325AC0000000226/art-44-2 **第一項** 第三百二十一条の七の十三の規定により市町村長が個人の市町村民税の徴収を猶予した場合には、当該市町村民税の納税義務者に係る個人の道府県民税の徴収についても当該市町村民税に対する当該猶予に係る市町村民税の割合と同じ割合により猶予されたものとする。 art-44-2/par-1 · https://japanlaw.org/en/local-tax-act/art-44-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-44-2/par-1 Where the mayor of a municipality has deferred the collection of individual municipal inhabitant tax under Article 321-7-13, the collection of individual prefectural inhabitant tax relating to the person liable for that municipal inhabitant tax is also deemed to have been deferred at the same ratio as the ratio of the municipal inhabitant tax subject to that deferral to that municipal inhabitant tax. machine translation, not official --- ## Cites - art-44-2/par-1: 第三百二十一条の七の十三 → 地方税法 第三百二十一条の七の十三 (Article 321-7-13), art-321-7-13 — https://japanlaw.org/en/local-tax-act/art-321-7-13 · https://japanlaw.org/l/325AC0000000226/art-321-7-13 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-7/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-20261027T214204-030, 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