# 地方税法 / Local Tax Act — 第七十一条の二十五 (Article 71-25) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-71-25. 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: 第七十一条の二十五 (Article 71-25)（清算） — address `art-71-25` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-25 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-25 - 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. --- ### 第七十一条の二十五（清算） — Settlement caption: machine translation, not official art-71-25 · https://japanlaw.org/en/local-tax-act/art-71-25 · https://japanlaw.org/l/325AC0000000226/art-71-25 **第一項** 道府県は、当該道府県に納入された利子割額に相当する額に政令で定める率を乗じて得た額を、政令で定めるところにより、各道府県ごとの利子割清算基準額に応じて按分し、当該按分した額のうち他の道府県に係る額を他の道府県に対し、それぞれ支払うものとする。 art-71-25/par-1 · https://japanlaw.org/en/local-tax-act/art-71-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-1 A prefecture is to apportion, as specified by Cabinet Order, the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order, in proportion to the interest levy settlement base amount of each prefecture, and pay, of the amount so apportioned, the amount relating to the other prefectures to those other prefectures respectively. machine translation, not official **第二項** 前項の規定により他の道府県に支払うべき金額と同項の規定により他の道府県から支払を受けるべき金額は、関係道府県間で、それぞれ相殺するものとする。 art-71-25/par-2 · https://japanlaw.org/en/local-tax-act/art-71-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-2 The amount to be paid to another prefecture under the preceding paragraph and the amount to be received from another prefecture under that paragraph are to be offset against each other among the relevant prefectures. machine translation, not official **第三項** 第一項の各道府県ごとの利子割清算基準額とは、各道府県ごとに、当該道府県内に住所を有する個人に係る所得の金額に相当する金額として総務省令で定めるところにより算定した額で当該年度の初日の属する年の前年前三年内の各年に係るものを合算したものを三で除して得た額をいう。 art-71-25/par-3 · https://japanlaw.org/en/local-tax-act/art-71-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-3 The interest levy settlement base amount of each prefecture referred to in paragraph (1) means, for each prefecture, the amount obtained by dividing by three the total of the amounts, calculated as provided by Order of the Ministry of Internal Affairs and Communications as the amount equivalent to the amount of income of individuals having an address in that prefecture, relating to each year within the three years before the year preceding the year containing the first day of the fiscal year concerned. machine translation, not official **第四項** 前三項に定めるもののほか、これらの規定の実施のための手続その他その執行のために必要な事項は、総務省令で定める。 art-71-25/par-4 · https://japanlaw.org/en/local-tax-act/art-71-25/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-4 In addition to what is provided for in the preceding three paragraphs, procedures for implementing those provisions and other matters necessary for their enforcement are specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-71-25/par-2: 前項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/en/local-tax-act/art-71-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-1 - art-71-25/par-3: 第一項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/en/local-tax-act/art-71-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-1 - art-71-25/par-4: 前三項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/en/local-tax-act/art-71-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-1 - art-71-25/par-4: 前三項 → 地方税法 第七十一条の二十五第二項 (Article 71-25, paragraph (2)), art-71-25/par-2 — https://japanlaw.org/en/local-tax-act/art-71-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-2 - art-71-25/par-4: 前三項 → 地方税法 第七十一条の二十五第三項 (Article 71-25, paragraph (3)), art-71-25/par-3 — https://japanlaw.org/en/local-tax-act/art-71-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の二十五第二項（清算） — https://japanlaw.org/en/local-tax-act/art-71-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-2 - 地方税法 第七十一条の二十五第三項（清算） — https://japanlaw.org/en/local-tax-act/art-71-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-3 - 地方税法 第七十一条の二十五第四項（清算） — https://japanlaw.org/en/local-tax-act/art-71-25/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-4 - 地方税法 第七十一条の二十六第一項（市町村に対する交付） — https://japanlaw.org/en/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1 - 地方税法 附則第三条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5081-2/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-11 --- ## 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-20261027T214204-041, 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