# 地方税法 / Local Tax Act — 第六百七十六条 (Article 676) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-676. 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: 第六百七十六条 (Article 676)（市町村法定外普通税の納税管理人） — address `art-676` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-676 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-676 - 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. --- ### 第六百七十六条（市町村法定外普通税の納税管理人） — Tax Agents for Municipal Non-statutory Ordinary Taxes caption: machine translation, not official art-676 · https://japanlaw.org/en/local-tax-act/art-676 · https://japanlaw.org/l/325AC0000000226/art-676 **第一項** 市町村法定外普通税の納税義務者（特別徴収に係る市町村法定外普通税の納税義務者を除く。次項及び第六百七十八条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う市町村内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該市町村の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを市町村長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて市町村長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。 art-676/par-1 · https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1 A person liable for a municipal non-statutory ordinary tax (excluding a person liable for a municipal non-statutory ordinary tax subject to special collection; the same applies in the following paragraph and Article 678) or a special collection agent who has no domicile, residence, office or place of business (referred to as "address, etc." in this paragraph) within the municipality in which the person bears an obligation to pay or an obligation to remit must, in order to have all matters relating to payment or remittance handled, either designate a tax agent from among persons having an address, etc. within an area specified by the Municipal Ordinance of that municipality and report this to the mayor of the municipality, or apply to the mayor of the municipality for, and obtain, approval to designate as a tax agent a person, among those having an address, etc. outside that area, who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed. machine translation, not official **第二項** 前項の規定にかかわらず、当該納税義務者又は特別徴収義務者は、当該納税義務者又は特別徴収義務者に係る市町村法定外普通税の徴収の確保に支障がないことについて市町村長に申請してその認定を受けたときは、納税管理人を定めることを要しない。 art-676/par-2 · https://japanlaw.org/en/local-tax-act/art-676/par-2 · https://japanlaw.org/l/325AC0000000226/art-676/par-2 Notwithstanding the preceding paragraph, a person liable for tax or special collection agent concerned is not required to designate a tax agent if the person has applied to the mayor of the municipality for, and obtained, a certification that there is no hindrance to securing the collection of the municipal non-statutory ordinary tax relating to that person liable for tax or special collection agent. machine translation, not official --- ## Cites - art-676/par-1: 次項 → 地方税法 第六百七十六条第二項 (Article 676, paragraph (2)), art-676/par-2 — https://japanlaw.org/en/local-tax-act/art-676/par-2 · https://japanlaw.org/l/325AC0000000226/art-676/par-2 - art-676/par-1: 第六百七十八条 → 地方税法 第六百七十八条 (Article 678), art-678 — https://japanlaw.org/en/local-tax-act/art-678 · https://japanlaw.org/l/325AC0000000226/art-678 - art-676/par-1: 本項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1 - art-676/par-2: 前項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第六百七十六条第一項（市町村法定外普通税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1 - 地方税法 第六百七十六条第二項（市町村法定外普通税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-676/par-2 · https://japanlaw.org/l/325AC0000000226/art-676/par-2 - 地方税法 第六百七十七条第一項（市町村法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-677/par-1 · https://japanlaw.org/l/325AC0000000226/art-677/par-1 - 地方税法 第六百七十八条第一項（市町村法定外普通税の納税管理人に係る不申告に関する過料） — https://japanlaw.org/en/local-tax-act/art-678/par-1 · https://japanlaw.org/l/325AC0000000226/art-678/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-20261027T214204-154, 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