# 地方税法 / Local Tax Act — 第五百九十七条 (Article 597) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-597. 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: 第五百九十七条 (Article 597)（政令への委任） — address `art-597` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-597 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-597 - 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. --- ### 第五百九十七条（政令への委任） — Delegation to Cabinet Order caption: machine translation, not official art-597 · https://japanlaw.org/en/local-tax-act/art-597 · https://japanlaw.org/l/325AC0000000226/art-597 **第一項** 前四条に定めるもののほか、市町村の廃置分合若しくは境界変更又は都市計画法第五条の規定による都市計画区域の指定若しくは変更があつた場合の第五百九十五条の基準面積の特例、前条の規定による特別土地保有税の税額の算定の細目その他前四条の規定の適用に関し必要な事項は、政令で定める。 art-597/par-1 · https://japanlaw.org/en/local-tax-act/art-597/par-1 · https://japanlaw.org/l/325AC0000000226/art-597/par-1 In addition to what is provided for in the preceding four Articles, special provisions on the threshold area under Article 595 in the case where there has been an abolition, establishment, division or merger of municipalities, or a boundary change, or a designation or change of a city planning area under Article 5 of the City Planning Act, particulars of the calculation of the amount of the special land holding tax under the preceding Article, and other matters necessary for the application of the provisions of the preceding four Articles are specified by Cabinet Order. machine translation, not official --- ## Cites - art-597/par-1: 前四条 → 地方税法 第五百九十三条 (Article 593), art-593 — https://japanlaw.org/en/local-tax-act/art-593 · https://japanlaw.org/l/325AC0000000226/art-593 - art-597/par-1: 前四条 → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/en/local-tax-act/art-594 · https://japanlaw.org/l/325AC0000000226/art-594 - art-597/par-1: 前四条 → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/en/local-tax-act/art-595 · https://japanlaw.org/l/325AC0000000226/art-595 - art-597/par-1: 前四条 → 地方税法 第五百九十六条 (Article 596), art-596 — https://japanlaw.org/en/local-tax-act/art-596 · https://japanlaw.org/l/325AC0000000226/art-596 - art-597/par-1: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第六百二十七条第一項（土地に対して課する特別土地保有税に関する規定の準用） — https://japanlaw.org/en/local-tax-act/art-627/par-1 · https://japanlaw.org/l/325AC0000000226/art-627/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-20261027T214204-003, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-149, 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