# 地方税法 / Local Tax Act — 第七百五条 (Article 705) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-705. 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: 第七百五条 (Article 705)（水利地益税等の賦課期日及び納期） — address `art-705` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-705 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-705 - 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. --- ### 第七百五条（水利地益税等の賦課期日及び納期） — Assessment Date and Payment Period of Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official art-705 · https://japanlaw.org/en/local-tax-act/art-705 · https://japanlaw.org/l/325AC0000000226/art-705 **第一項** 水利地益税及び共同施設税の賦課期日及び納期並びに宅地開発税及び国民健康保険税の納期（次条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定による特別徴収の方法による場合の納期を除く。）は、当該地方団体の条例で定める。 art-705/par-1 · https://japanlaw.org/en/local-tax-act/art-705/par-1 · https://japanlaw.org/l/325AC0000000226/art-705/par-1 The assessment date and payment period of water utilization and land benefit tax and joint facility tax, and the payment period of residential land development tax and national health insurance tax (excluding the payment period where collection is by special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1)), are determined by Prefectural or Municipal Ordinance of the local government concerned. machine translation, not official **第二項** 国民健康保険税の賦課期日は、四月一日とする。 art-705/par-2 · https://japanlaw.org/en/local-tax-act/art-705/par-2 · https://japanlaw.org/l/325AC0000000226/art-705/par-2 The assessment date of national health insurance tax is April 1. machine translation, not official --- ## Cites - art-705/par-1: 次条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/en/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2 - art-705/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/en/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3 - art-705/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/en/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1 - art-705/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/en/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2 - art-705/par-1: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/en/local-tax-act/art-718-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百十八条の十第一項（普通徴収国民健康保険税額への繰入れ） — https://japanlaw.org/en/local-tax-act/art-718-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-10/par-1 - 地方税法 附則第四十五条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-6 --- ## 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-20261027T214204-170, 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