# 地方税法 / Local Tax Act — 第七百二条の八 (Article 702-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-702-8. 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: 第七百二条の八 (Article 702-8)（都市計画税の賦課徴収等） — address `art-702-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-702-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-702-8 - 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. --- ### 第七百二条の八（都市計画税の賦課徴収等） — Assessment and Collection, etc. of City Planning Tax caption: machine translation, not official art-702-8 · https://japanlaw.org/en/local-tax-act/art-702-8 · https://japanlaw.org/l/325AC0000000226/art-702-8 **第一項** 都市計画税の賦課徴収は、固定資産税の賦課徴収の例によるものとし、特別の事情がある場合を除くほか、固定資産税の賦課徴収とあわせて行うものとする。この場合において、第十七条の四の規定に基く還付加算金、第三百六十五条第二項の規定に基く納期前の納付に対する報奨金又は第三百六十八条若しくは第三百六十九条の規定に基く延滞金の計算については、都市計画税及び固定資産税の額の合算額によつて当該各条の規定を適用するものとする。 art-702-8/par-1 · https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 The assessment and collection of city planning tax is to be carried out in accordance with the rules for the assessment and collection of fixed assets tax and, except where there are special circumstances, is to be carried out together with the assessment and collection of fixed assets tax. In this case, for the calculation of interest on refund under Article 17-4, a monetary incentive for payment before the payment period under Article 365, paragraph (2), or a delinquency charge under Article 368 or Article 369, the provisions of the relevant Articles are to be applied on the basis of the total of the city planning tax amount and the fixed assets tax amount. machine translation, not official **第二項** 都市計画税の賦課徴収に関する修正の申出及び審査請求並びに出訴については、固定資産税の賦課徴収に関する修正の申出及び審査請求並びに出訴の例によるものとする。 art-702-8/par-2 · https://japanlaw.org/en/local-tax-act/art-702-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-2 A petition for correction, a request for review and the filing of an action concerning the assessment and collection of city planning tax are to be governed by the rules for a petition for correction, a request for review and the filing of an action concerning the assessment and collection of fixed assets tax. machine translation, not official **第三項** 都市計画税の納税義務者は、都市計画税に係る地方団体の徴収金を、固定資産税に係る地方団体の徴収金の納付の例により納付するものとし、特別の事情がある場合を除くほか、固定資産税に係る地方団体の徴収金とあわせて納付しなければならない。 art-702-8/par-3 · https://japanlaw.org/en/local-tax-act/art-702-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-3 A person liable for city planning tax is to pay the local government levies relating to city planning tax in accordance with the rules for the payment of local government levies relating to fixed assets tax and, except where there are special circumstances, must pay them together with the local government levies relating to fixed assets tax. machine translation, not official **第四項** 第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、都市計画税及び固定資産税に係る地方団体の徴収金の納付があつたときは、その納付額から督促手数料及び滞納処分費を控除した額を都市計画税及び固定資産税の額にあん分した額に相当する都市計画税又は固定資産税に係る地方団体の徴収金の納付があつたものとする。 art-702-8/par-4 · https://japanlaw.org/en/local-tax-act/art-702-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-4 Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when local government levies relating to city planning tax and fixed assets tax have been paid, payment is deemed to have been made of the local government levies relating to city planning tax or fixed assets tax in the amounts equivalent to the amounts obtained by apportioning the amount paid, less the demand fee and the expenses for the delinquent tax collection procedure, between the city planning tax amount and the fixed assets tax amount. machine translation, not official **第五項** 第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合においては、当該都市計画税の賦課徴収に用いる納税通知書、納期限変更告知書、督促状その他の文書は、固定資産税の賦課徴収に用いるそれらの文書とあわせて作成するものとする。 art-702-8/par-5 · https://japanlaw.org/en/local-tax-act/art-702-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-5 Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), the tax notices, notices of change of due date for payment, demand letters and other documents used in the assessment and collection of that city planning tax are to be prepared together with those documents used in the assessment and collection of fixed assets tax. machine translation, not official **第六項** 第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、市町村長が当該固定資産税の納期限を延長したときは、当該納税者に係る都市計画税の納期限についても、同一期間延長されたものとする。 art-702-8/par-6 · https://japanlaw.org/en/local-tax-act/art-702-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-6 Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when the mayor of the municipality has extended the due date for payment of that fixed assets tax, the due date for payment of the city planning tax relating to the taxpayer in question is also deemed to have been extended by the same period. machine translation, not official **第七項** 第一項前段の規定によつて都市計画税を固定資産税とあわせて賦課徴収する場合において、市町村長が第三百六十七条、第三百六十八条第三項又は第三百六十九条第二項の規定によつて固定資産税又は当該固定資産税に係る延滞金額を減免したときは、当該納税者に係る都市計画税又は当該都市計画税に係る延滞金額についても、当該固定資産税又は当該固定資産税に係る延滞金額に対する減免額の割合と同じ割合によつて減免されたものとする。 art-702-8/par-7 · https://japanlaw.org/en/local-tax-act/art-702-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-7 Where city planning tax is assessed and collected together with fixed assets tax under the first sentence of paragraph (1), when the mayor of the municipality has reduced or exempted fixed assets tax or the amount of delinquency charge relating to that fixed assets tax under Article 367, Article 368, paragraph (3) or Article 369, paragraph (2), the city planning tax relating to the taxpayer in question or the amount of delinquency charge relating to that city planning tax is also deemed to have been reduced or exempted at the same rate as the ratio of the amount reduced or exempted to that fixed assets tax or the amount of delinquency charge relating to that fixed assets tax. machine translation, not official **第八項** 第三百五十八条、第三百七十四条から第三百七十六条までの規定は、第一項の規定によつて固定資産税の賦課徴収の例により賦課徴収を行う都市計画税について準用する。 art-702-8/par-8 · https://japanlaw.org/en/local-tax-act/art-702-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-8 The provisions of Article 358 and Articles 374 to 376 apply mutatis mutandis to city planning tax assessed and collected under paragraph (1) in accordance with the rules for the assessment and collection of fixed assets tax. machine translation, not official --- ## Cites - art-702-8/par-1: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/art-17-4 · https://japanlaw.org/l/325AC0000000226/art-17-4 - art-702-8/par-1: 第三百六十五条第二項 → 地方税法 第三百六十五条第二項 (Article 365, paragraph (2)), art-365/par-2 — https://japanlaw.org/en/local-tax-act/art-365/par-2 · https://japanlaw.org/l/325AC0000000226/art-365/par-2 - art-702-8/par-1: 第三百六十八条 → 地方税法 第三百六十八条 (Article 368), art-368 — https://japanlaw.org/en/local-tax-act/art-368 · https://japanlaw.org/l/325AC0000000226/art-368 - art-702-8/par-1: 第三百六十九条 → 地方税法 第三百六十九条 (Article 369), art-369 — https://japanlaw.org/en/local-tax-act/art-369 · https://japanlaw.org/l/325AC0000000226/art-369 - art-702-8/par-4: 第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 - art-702-8/par-5: 第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 - art-702-8/par-6: 第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 - art-702-8/par-7: 第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 - art-702-8/par-7: 第三百六十七条 → 地方税法 第三百六十七条 (Article 367), art-367 — https://japanlaw.org/en/local-tax-act/art-367 · https://japanlaw.org/l/325AC0000000226/art-367 - art-702-8/par-7: 第三百六十八条第三項 → 地方税法 第三百六十八条第三項 (Article 368, paragraph (3)), art-368/par-3 — https://japanlaw.org/en/local-tax-act/art-368/par-3 · https://japanlaw.org/l/325AC0000000226/art-368/par-3 - art-702-8/par-7: 第三百六十九条第二項 → 地方税法 第三百六十九条第二項 (Article 369, paragraph (2)), art-369/par-2 — https://japanlaw.org/en/local-tax-act/art-369/par-2 · https://japanlaw.org/l/325AC0000000226/art-369/par-2 - art-702-8/par-8: 第三百五十八条 → 地方税法 第三百五十八条 (Article 358), art-358 — https://japanlaw.org/en/local-tax-act/art-358 · https://japanlaw.org/l/325AC0000000226/art-358 - art-702-8/par-8: 第三百七十四条から第三百七十六条まで → 地方税法 第三百七十四条 (Article 374), art-374 — https://japanlaw.org/en/local-tax-act/art-374 · https://japanlaw.org/l/325AC0000000226/art-374 - art-702-8/par-8: 第三百七十四条から第三百七十六条まで → 地方税法 第三百七十五条 (Article 375), art-375 — https://japanlaw.org/en/local-tax-act/art-375 · https://japanlaw.org/l/325AC0000000226/art-375 - art-702-8/par-8: 第三百七十四条から第三百七十六条まで → 地方税法 第三百七十六条 (Article 376), art-376 — https://japanlaw.org/en/local-tax-act/art-376 · https://japanlaw.org/l/325AC0000000226/art-376 - art-702-8/par-8: 第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/en/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の四の二第八項（課税標準額、税額等の端数計算） — https://japanlaw.org/en/local-tax-act/art-20-4-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-20-4-2/par-8 - 地方税法 第七百二条の七第二項（都市計画税の納期） — https://japanlaw.org/en/local-tax-act/art-702-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-7/par-2 - 地方税法 第七百二条の八第四項（都市計画税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-702-8/par-4 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-4 - 地方税法 第七百二条の八第五項（都市計画税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-702-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-5 - 地方税法 第七百二条の八第六項（都市計画税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-702-8/par-6 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-6 - 地方税法 第七百二条の八第七項（都市計画税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-702-8/par-7 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-7 - 地方税法 第七百二条の八第八項（都市計画税の賦課徴収等） — https://japanlaw.org/en/local-tax-act/art-702-8/par-8 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-8 - 地方税法 附則第十七条第一項（都市計画税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-17/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-17/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-20261027T214204-167, 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