# 地方税法 / Local Tax Act — 第四十七条 (Article 47)

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- 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: 第四十七条 (Article 47)（個人の道府県民税に係る徴収取扱費の交付） — address `art-47`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-47
- 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.

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### 第四十七条（個人の道府県民税に係る徴収取扱費の交付） — Grant of Collection Handling Fees for Individual Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-47 · https://japanlaw.org/en/local-tax-act/art-47 · https://japanlaw.org/l/325AC0000000226/art-47</sup>

      **第一項**  道府県は、市町村が個人の道府県民税の賦課徴収に関する事務を行うために要する費用を補償するため、次に掲げる金額の合計額を、徴収取扱費として市町村に対して交付しなければならない。
      <sup>art-47/par-1 · https://japanlaw.org/en/local-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1</sup>
      In order to compensate for the costs required for municipalities to carry out the affairs relating to the assessment and collection of individual prefectural inhabitant tax, a prefecture must grant to the municipalities, as collection handling fees, the total of the amounts set forth below.
      <sup>machine translation, not official</sup>

        **一**  各年度において賦課決定（既に賦課していた税額を変更するものを除く。）をされた個人の道府県民税の納税義務者の数を政令で定める金額に乗じて得た金額
        <sup>art-47/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-47/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-1</sup>
        the amount obtained by multiplying the number of persons liable for individual prefectural inhabitant tax for whom an assessment determination was made in each fiscal year (excluding an assessment determination that changes a tax amount already assessed) by the amount specified by Cabinet Order;
        <sup>machine translation, not official</sup>

        **二**  第四十一条第一項の規定により市町村が徴収した個人の道府県民税に係る地方団体の徴収金を第十七条又は第十七条の二の規定により市町村が還付し、又は充当した場合における当該地方団体の徴収金に係る過誤納金に相当する金額
        <sup>art-47/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-2</sup>
        the amount equivalent to the overpayments or payments by mistake relating to the local government levies, in the case where a municipality has refunded or appropriated, pursuant to Article 17 or Article 17-2, the local government levies relating to individual prefectural inhabitant tax that the municipality collected pursuant to Article 41, paragraph (1);
        <sup>machine translation, not official</sup>

        **三**  第十七条の四の規定により市町村が加算した前号の過誤納金に係る還付加算金に相当する金額
        <sup>art-47/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-47/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-3</sup>
        the amount equivalent to the interest on refund for the overpayments or payments by mistake set forth in the preceding item that a municipality added pursuant to Article 17-4;
        <sup>machine translation, not official</sup>

        **四**  第四十一条第一項においてその例によることとされた第三百二十一条第二項の規定により市町村が交付した個人の道府県民税の納期前の納付に対する報奨金の額に相当する金額
        <sup>art-47/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-47/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-4</sup>
        the amount equivalent to the monetary incentive for payment before the payment period of individual prefectural inhabitant tax that a municipality granted pursuant to Article 321, paragraph (2), which Article 41, paragraph (1) provides is to be followed;
        <sup>machine translation, not official</sup>

        **五**  第三十七条の四の規定により控除されるべき額で同条の所得割の額から控除することができなかつた金額を第三百十四条の九第三項の規定により適用される同条第二項の規定により市町村が還付した場合における当該控除することができなかつた金額に相当する金額
        <sup>art-47/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-47/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-5</sup>
        the amount equivalent to the amount that could not be deducted from the amount of the income levy under Article 37-4 out of the amount to be deducted pursuant to the provisions of that Article, in the case where a municipality has refunded that amount pursuant to the provisions of Article 314-9, paragraph (2) as applied pursuant to paragraph (3) of that Article.
        <sup>machine translation, not official</sup>

      **第二項**  前項に定めるもののほか、同項の徴収取扱費の算定及び交付に関し必要な事項は、当該道府県の条例で定める。
      <sup>art-47/par-2 · https://japanlaw.org/en/local-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-47/par-2</sup>
      In addition to what is provided for in the preceding paragraph, matters necessary for the calculation and grant of the collection handling fees referred to in that paragraph are specified by the Prefectural Ordinance of the prefecture concerned.
      <sup>machine translation, not official</sup>

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## Cites
- art-47/par-1/item-2: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1
- art-47/par-1/item-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- art-47/par-1/item-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- art-47/par-1/item-3: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/art-17-4 · https://japanlaw.org/l/325AC0000000226/art-17-4
- art-47/par-1/item-3: 前号 → 地方税法 第四十七条第一項第二号 (Article 47, paragraph (1), item (ii)), art-47/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-47/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-2
- art-47/par-1/item-4: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/en/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1
- art-47/par-1/item-4: 第三百二十一条第二項 → 地方税法 第三百二十一条第二項 (Article 321, paragraph (2)), art-321/par-2 — https://japanlaw.org/en/local-tax-act/art-321/par-2 · https://japanlaw.org/l/325AC0000000226/art-321/par-2
- art-47/par-1/item-5: 第三十七条の四 → 地方税法 第三十七条の四 (Article 37-4), art-37-4 — https://japanlaw.org/en/local-tax-act/art-37-4 · https://japanlaw.org/l/325AC0000000226/art-37-4
- art-47/par-1/item-5: 第三百十四条の九第三項 → 地方税法 第三百十四条の九第三項 (Article 314-9, paragraph (3)), art-314-9/par-3 — https://japanlaw.org/en/local-tax-act/art-314-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-3
- art-47/par-1/item-5: 同条第二項 → 地方税法 第三百十四条の九第二項 (Article 314-9, paragraph (2)), art-314-9/par-2 — https://japanlaw.org/en/local-tax-act/art-314-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-9/par-2
- art-47/par-2: 前項 → 地方税法 第四十七条第一項 (Article 47, paragraph (1)), art-47/par-1 — https://japanlaw.org/en/local-tax-act/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-47/par-1

## Cited by

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

- 地方税法 第四十七条第一項第三号（個人の道府県民税に係る徴収取扱費の交付） — https://japanlaw.org/en/local-tax-act/art-47/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-47/par-1/item-3
- 地方税法 第四十七条第二項（個人の道府県民税に係る徴収取扱費の交付） — https://japanlaw.org/en/local-tax-act/art-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-47/par-2
- 地方税法 附則第三条第一項（過誤納に係る地方団体の徴収金の充当の規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3311-81/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-3/par-1
- 地方税法 附則第四条第一項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-4/par-1
- 地方税法 附則第五条第九項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-5/par-9
- 地方税法 附則第六条第七項 — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-6/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-6/par-7
- 地方税法 附則第九条第五項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-5

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## 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-20261027T202151-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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