# 地方税法 / Local Tax Act — 第六百二十八条 (Article 628)
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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: 第六百二十八条 (Article 628)（政令への委任） — address `art-628`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-628
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-628
- 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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### 第六百二十八条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-628 · https://japanlaw.org/en/local-tax-act/art-628 · https://japanlaw.org/l/325AC0000000226/art-628
**第一項** 第六百二十一条から前条までに定めるもののほか、共有者等に係る第六百二十一条の規定の適用その他これらの規定の適用に関し必要な事項は、政令で定める。
art-628/par-1 · https://japanlaw.org/en/local-tax-act/art-628/par-1 · https://japanlaw.org/l/325AC0000000226/art-628/par-1
Beyond what is provided in Articles 621 to the preceding Article, the application of Article 621 to co-owners, etc. and other matters necessary for the application of those provisions are specified by Cabinet Order.
machine translation, not official
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## Cites
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十一条 (Article 621), art-621 — https://japanlaw.org/en/local-tax-act/art-621 · https://japanlaw.org/l/325AC0000000226/art-621
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十二条 (Article 622), art-622 — https://japanlaw.org/en/local-tax-act/art-622 · https://japanlaw.org/l/325AC0000000226/art-622
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十三条 (Article 623), art-623 — https://japanlaw.org/en/local-tax-act/art-623 · https://japanlaw.org/l/325AC0000000226/art-623
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十四条 (Article 624), art-624 — https://japanlaw.org/en/local-tax-act/art-624 · https://japanlaw.org/l/325AC0000000226/art-624
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十五条 (Article 625), art-625 — https://japanlaw.org/en/local-tax-act/art-625 · https://japanlaw.org/l/325AC0000000226/art-625
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十六条 (Article 626), art-626 — https://japanlaw.org/en/local-tax-act/art-626 · https://japanlaw.org/l/325AC0000000226/art-626
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十七条 (Article 627), art-627 — https://japanlaw.org/en/local-tax-act/art-627 · https://japanlaw.org/l/325AC0000000226/art-627
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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-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-153, 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