# 地方税法 / Local Tax Act — 第五条 (Article 5)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-5. 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: 第五条 (Article 5)（市町村が課することができる税目） — address `art-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-5
- 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.

---

### 第五条（市町村が課することができる税目） — Tax Items That Municipalities May Impose
<sup>caption: machine translation, not official</sup>
<sup>art-5 · https://japanlaw.org/en/local-tax-act/art-5 · https://japanlaw.org/l/325AC0000000226/art-5</sup>

  **第一項**  市町村税は、普通税及び目的税とする。
  <sup>art-5/par-1 · https://japanlaw.org/en/local-tax-act/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-1</sup>
  Municipal taxes are ordinary taxes and earmarked taxes.
  <sup>machine translation, not official</sup>

  **第二項**  市町村は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。
  <sup>art-5/par-2 · https://japanlaw.org/en/local-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-5/par-2</sup>
  A municipality is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expense required for collection is found to be large compared with the amount of tax to be collected, or to any other tax for which there are special circumstances.
  <sup>machine translation, not official</sup>

    **一**  市町村民税
    <sup>art-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1</sup>
    municipal inhabitant tax;
    <sup>machine translation, not official</sup>

    **二**  固定資産税
    <sup>art-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-2</sup>
    fixed assets tax;
    <sup>machine translation, not official</sup>

    **三**  軽自動車税
    <sup>art-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-3</sup>
    light motor vehicle tax;
    <sup>machine translation, not official</sup>

    **四**  市町村たばこ税
    <sup>art-5/par-2/item-4 · https://japanlaw.org/en/local-tax-act/art-5/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-4</sup>
    municipal tobacco tax;
    <sup>machine translation, not official</sup>

    **五**  鉱産税
    <sup>art-5/par-2/item-5 · https://japanlaw.org/en/local-tax-act/art-5/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-5</sup>
    mineral product tax;
    <sup>machine translation, not official</sup>

    **六**  特別土地保有税
    <sup>art-5/par-2/item-6 · https://japanlaw.org/en/local-tax-act/art-5/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-6</sup>
    special land holding tax.
    <sup>machine translation, not official</sup>

  **第三項**  市町村は、前項に掲げるものを除く外、別に税目を起して、普通税を課することができる。
  <sup>art-5/par-3 · https://japanlaw.org/en/local-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-5/par-3</sup>
  In addition to what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an ordinary tax.
  <sup>machine translation, not official</sup>

  **第四項**  鉱泉浴場所在の市町村は、目的税として、入湯税を課するものとする。
  <sup>art-5/par-4 · https://japanlaw.org/en/local-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-5/par-4</sup>
  A municipality in which a mineral spring bathhouse is located is to impose a bathing tax as an earmarked tax.
  <sup>machine translation, not official</sup>

  **第五項**  指定都市等（第七百一条の三十一第一項第一号の指定都市等をいう。）は、目的税として、事業所税を課するものとする。
  <sup>art-5/par-5 · https://japanlaw.org/en/local-tax-act/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-5</sup>
  A designated city, etc. (meaning a designated city, etc. under Article 701-31, paragraph (1), item (i)) is to impose a business office tax as an earmarked tax.
  <sup>machine translation, not official</sup>

  **第六項**  市町村は、前二項に規定するものを除くほか、目的税として、次に掲げるものを課することができる。
  <sup>art-5/par-6 · https://japanlaw.org/en/local-tax-act/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-5/par-6</sup>
  In addition to what is provided for in the preceding two paragraphs, a municipality may impose the following as earmarked taxes:
  <sup>machine translation, not official</sup>

    **一**  都市計画税
    <sup>art-5/par-6/item-1 · https://japanlaw.org/en/local-tax-act/art-5/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-6/item-1</sup>
    city planning tax;
    <sup>machine translation, not official</sup>

    **二**  水利地益税
    <sup>art-5/par-6/item-2 · https://japanlaw.org/en/local-tax-act/art-5/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-5/par-6/item-2</sup>
    water utilization and land benefit tax;
    <sup>machine translation, not official</sup>

    **三**  共同施設税
    <sup>art-5/par-6/item-3 · https://japanlaw.org/en/local-tax-act/art-5/par-6/item-3 · https://japanlaw.org/l/325AC0000000226/art-5/par-6/item-3</sup>
    joint facility tax;
    <sup>machine translation, not official</sup>

    **四**  宅地開発税
    <sup>art-5/par-6/item-4 · https://japanlaw.org/en/local-tax-act/art-5/par-6/item-4 · https://japanlaw.org/l/325AC0000000226/art-5/par-6/item-4</sup>
    residential land development tax.
    <sup>machine translation, not official</sup>

    **五**  国民健康保険税
    <sup>art-5/par-6/item-5 · https://japanlaw.org/en/local-tax-act/art-5/par-6/item-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-6/item-5</sup>
    national health insurance tax.
    <sup>machine translation, not official</sup>

  **第七項**  市町村は、第四項及び第五項に規定するもの並びに前項各号に掲げるものを除くほか、別に税目を起こして、目的税を課することができる。
  <sup>art-5/par-7 · https://japanlaw.org/en/local-tax-act/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/art-5/par-7</sup>
  In addition to what is provided for in paragraphs (4) and (5) and what is listed in the items of the preceding paragraph, a municipality may establish a separate tax item and impose an earmarked tax.
  <sup>machine translation, not official</sup>

---

## Cites
- art-5/par-3: 前項 → 地方税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/local-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-5/par-2
- art-5/par-5: 第七百一条の三十一第一項第一号 → 地方税法 第七百一条の三十一第一項第一号 (Article 701-31, paragraph (1), item (i)), art-701-31/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-701-31/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-1
- art-5/par-6: 前二項 → 地方税法 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/local-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-5/par-4
- art-5/par-6: 前二項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/local-tax-act/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-5
- art-5/par-7: 第四項 → 地方税法 第五条第四項 (Article 5, paragraph (4)), art-5/par-4 — https://japanlaw.org/en/local-tax-act/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-5/par-4
- art-5/par-7: 第五項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/local-tax-act/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-5
- art-5/par-7: 前項 → 地方税法 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/en/local-tax-act/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-5/par-6

## Cited by

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

- 地方税法 第五条第三項（市町村が課することができる税目） — https://japanlaw.org/en/local-tax-act/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-5/par-3
- 地方税法 第五条第六項（市町村が課することができる税目） — https://japanlaw.org/en/local-tax-act/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-5/par-6
- 地方税法 第五条第七項（市町村が課することができる税目） — https://japanlaw.org/en/local-tax-act/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/art-5/par-7
- 地方税法 第八条の二第四項（市町村の廃置分合があつた場合の課税権の承継） — https://japanlaw.org/en/local-tax-act/art-8-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-4
- 地方税法 第十条の四第二項（法人の分割に係る連帯納税の責任） — https://japanlaw.org/en/local-tax-act/art-10-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-10-4/par-2
- 地方税法 第七百三十四条第一項（都における普通税の特例） — https://japanlaw.org/en/local-tax-act/art-734/par-1 · https://japanlaw.org/l/325AC0000000226/art-734/par-1
- 地方税法 第七百三十四条第二項第二号（都における普通税の特例） — https://japanlaw.org/en/local-tax-act/art-734/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-2
- 地方税法 第七百三十五条第一項（都における目的税の特例） — https://japanlaw.org/en/local-tax-act/art-735/par-1 · https://japanlaw.org/l/325AC0000000226/art-735/par-1
- 地方税法 第七百三十六条第一項（特別区における特例） — https://japanlaw.org/en/local-tax-act/art-736/par-1 · https://japanlaw.org/l/325AC0000000226/art-736/par-1
- 地方税法 第七百三十六条第二項（特別区における特例） — https://japanlaw.org/en/local-tax-act/art-736/par-2 · https://japanlaw.org/l/325AC0000000226/art-736/par-2
- 地方税法 第七百三十六条第三項（特別区における特例） — https://japanlaw.org/en/local-tax-act/art-736/par-3 · https://japanlaw.org/l/325AC0000000226/art-736/par-3
- 地方税法 附則第六条第二項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-2
- 地方税法 附則第六条第三項 — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-6/par-3

---

## 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-20261027T214204-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-002, 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