# 地方税法 / Local Tax Act — 第七百六条の三 (Article 706-3) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-706-3. 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: 第七百六条の三 (Article 706-3)（徴収の特例に係る国民健康保険税額の修正の申出等） — address `art-706-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-706-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-706-3 - 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. --- ### 第七百六条の三（徴収の特例に係る国民健康保険税額の修正の申出等） — Applications for Revision of the Amount of National Health Insurance Tax Subject to the Special Provision on Collection caption: machine translation, not official art-706-3 · https://japanlaw.org/en/local-tax-act/art-706-3 · https://japanlaw.org/l/325AC0000000226/art-706-3 **第一項** 前条第一項の規定によつて国民健康保険税を賦課した場合において、当該年度分の国民健康保険税額が前年度の国民健康保険税額の二分の一に相当する額に満たないこととなると認められるときは、同項の規定によつて国民健康保険税を徴収されることとなる者は、条例で定める期限までに、市町村長に同項の規定によつて徴収される国民健康保険税額の修正を申し出ることができる。 art-706-3/par-1 · https://japanlaw.org/en/local-tax-act/art-706-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-1 Where national health insurance tax has been imposed under the provisions of paragraph (1) of the preceding Article, and it is found that the amount of national health insurance tax for the fiscal year concerned will be less than the amount equivalent to one half of the amount of national health insurance tax for the previous fiscal year, a person from whom national health insurance tax is to be collected under the provisions of that paragraph may, by the time limit specified by Municipal Ordinance, apply to the mayor of the municipality for revision of the amount of national health insurance tax to be collected under the provisions of that paragraph. machine translation, not official **第二項** 前項の規定による修正の申出があつた場合において、当該申出について相当の理由があると認められるときは、市町村長は、当該年度分の国民健康保険税額の見積額を基礎として、前条第一項の規定によつて徴収する国民健康保険税額を修正しなければならない。 art-706-3/par-2 · https://japanlaw.org/en/local-tax-act/art-706-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-2 Where an application for revision has been made under the provisions of the preceding paragraph and the application is found to have reasonable grounds, the mayor of the municipality must revise the amount of national health insurance tax to be collected under the provisions of paragraph (1) of the preceding Article, on the basis of the estimated amount of national health insurance tax for the fiscal year concerned. machine translation, not official **第三項** 第三百六十四条の二第二項、第三項、第五項及び第六項の規定は、前二項の規定による修正の申出及び修正について準用する。 art-706-3/par-3 · https://japanlaw.org/en/local-tax-act/art-706-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-3 The provisions of Article 364-2, paragraphs (2), (3), (5) and (6) apply mutatis mutandis to an application for revision and the revision under the provisions of the preceding two paragraphs. machine translation, not official --- ## Cites - art-706-3/par-1: 前条第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/en/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - art-706-3/par-2: 前項 → 地方税法 第七百六条の三第一項 (Article 706-3, paragraph (1)), art-706-3/par-1 — https://japanlaw.org/en/local-tax-act/art-706-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-1 - art-706-3/par-2: 前条第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/en/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - art-706-3/par-3: 第三百六十四条の二第二項 → 地方税法 第三百六十四条の二第二項 (Article 364-2, paragraph (2)), art-364-2/par-2 — https://japanlaw.org/en/local-tax-act/art-364-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-2 - art-706-3/par-3: 第三項 → 地方税法 第三百六十四条の二第三項 (Article 364-2, paragraph (3)), art-364-2/par-3 — https://japanlaw.org/en/local-tax-act/art-364-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-3 - art-706-3/par-3: 第五項 → 地方税法 第三百六十四条の二第五項 (Article 364-2, paragraph (5)), art-364-2/par-5 — https://japanlaw.org/en/local-tax-act/art-364-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-5 - art-706-3/par-3: 第六項 → 地方税法 第三百六十四条の二第六項 (Article 364-2, paragraph (6)), art-364-2/par-6 — https://japanlaw.org/en/local-tax-act/art-364-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-364-2/par-6 - art-706-3/par-3: 前二項 → 地方税法 第七百六条の三第一項 (Article 706-3, paragraph (1)), art-706-3/par-1 — https://japanlaw.org/en/local-tax-act/art-706-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-1 - art-706-3/par-3: 前二項 → 地方税法 第七百六条の三第二項 (Article 706-3, paragraph (2)), art-706-3/par-2 — https://japanlaw.org/en/local-tax-act/art-706-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百六条の三第二項（徴収の特例に係る国民健康保険税額の修正の申出等） — https://japanlaw.org/en/local-tax-act/art-706-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-2 - 地方税法 第七百六条の三第三項（徴収の特例に係る国民健康保険税額の修正の申出等） — https://japanlaw.org/en/local-tax-act/art-706-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-706-3/par-3 --- ## 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