# 地方税法 / Local Tax Act — 第六百八十五条 (Article 685) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-685. 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: 第六百八十五条 (Article 685)（市町村法定外普通税の特別徴収の手続） — address `art-685` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-685 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-685 - 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. --- ### 第六百八十五条（市町村法定外普通税の特別徴収の手続） — Procedures for Special Collection of Municipal Non-statutory Ordinary Taxes caption: machine translation, not official art-685 · https://japanlaw.org/en/local-tax-act/art-685 · https://japanlaw.org/l/325AC0000000226/art-685 **第一項** 市町村法定外普通税を特別徴収によつて徴収しようとする場合においては、当該市町村法定外普通税の徴収の便宜を有する者を当該市町村の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。 art-685/par-1 · https://japanlaw.org/en/local-tax-act/art-685/par-1 · https://japanlaw.org/l/325AC0000000226/art-685/par-1 Where a municipal non-statutory ordinary tax is to be collected by special collection, a person in a convenient position to collect that municipal non-statutory ordinary tax must be designated as a special collection agent by the Municipal Ordinance of the municipality and made to collect it. machine translation, not official **第二項** 前項の特別徴収義務者は、当該市町村法定外普通税の納期限までにその徴収すべき市町村法定外普通税に係る課税標準額、税額その他同条例で定める事項を記載した納入申告書を市町村長に提出し、及びその納入金を当該市町村に納入する義務を負う。 art-685/par-2 · https://japanlaw.org/en/local-tax-act/art-685/par-2 · https://japanlaw.org/l/325AC0000000226/art-685/par-2 The special collection agent referred to in the preceding paragraph bears the obligation to submit to the mayor of the municipality, by the due date for payment of that municipal non-statutory ordinary tax, a remittance return stating the tax base amount and tax amount relating to the municipal non-statutory ordinary tax to be collected and other matters specified by that Ordinance, and to remit the remittance to the municipality. machine translation, not official **第三項** 前項の規定によつて納入した納入金のうち市町村法定外普通税の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。 art-685/par-3 · https://japanlaw.org/en/local-tax-act/art-685/par-3 · https://japanlaw.org/l/325AC0000000226/art-685/par-3 With respect to the portion of the remittance remitted under the preceding paragraph that corresponds to tax which the taxpayer of the municipal non-statutory ordinary tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer. machine translation, not official **第四項** 特別徴収義務者が前項の求償権に基いて訴を提起した場合においては、市町村の徴税吏員は、職務上の秘密に関する場合を除く外、証拠の提供その他必要な援助を与えなければならない。 art-685/par-4 · https://japanlaw.org/en/local-tax-act/art-685/par-4 · https://japanlaw.org/l/325AC0000000226/art-685/par-4 Where a special collection agent has brought an action based on the right to reimbursement under the preceding paragraph, a municipal tax collection official must provide evidence and other necessary assistance, except in relation to official secrets. machine translation, not official --- ## Cites - art-685/par-2: 前項 → 地方税法 第六百八十五条第一項 (Article 685, paragraph (1)), art-685/par-1 — https://japanlaw.org/en/local-tax-act/art-685/par-1 · https://japanlaw.org/l/325AC0000000226/art-685/par-1 - art-685/par-2: 同条 → 地方税法 第六百八十五条 (Article 685), art-685 — https://japanlaw.org/en/local-tax-act/art-685 · https://japanlaw.org/l/325AC0000000226/art-685 - art-685/par-3: 前項 → 地方税法 第六百八十五条第二項 (Article 685, paragraph (2)), art-685/par-2 — https://japanlaw.org/en/local-tax-act/art-685/par-2 · https://japanlaw.org/l/325AC0000000226/art-685/par-2 - art-685/par-4: 前項 → 地方税法 第六百八十五条第三項 (Article 685, paragraph (3)), art-685/par-3 — https://japanlaw.org/en/local-tax-act/art-685/par-3 · https://japanlaw.org/l/325AC0000000226/art-685/par-3 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第六百八十五条第二項（市町村法定外普通税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-685/par-2 · https://japanlaw.org/l/325AC0000000226/art-685/par-2 - 地方税法 第六百八十五条第三項（市町村法定外普通税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-685/par-3 · https://japanlaw.org/l/325AC0000000226/art-685/par-3 - 地方税法 第六百八十五条第四項（市町村法定外普通税の特別徴収の手続） — https://japanlaw.org/en/local-tax-act/art-685/par-4 · https://japanlaw.org/l/325AC0000000226/art-685/par-4 - 地方税法 第六百八十六条第一項（市町村法定外普通税に係る更正及び決定） — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1 - 地方税法 第六百八十七条第二項（市町村法定外普通税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-687/par-2 · https://japanlaw.org/l/325AC0000000226/art-687/par-2 - 地方税法 第六百九十一条第二項（市町村法定外普通税の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-691/par-2 · https://japanlaw.org/l/325AC0000000226/art-691/par-2 --- ## 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-20261027T214204-155, 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