# 地方税法 / Local Tax Act — 第七十一条の二十七 (Article 71-27) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-71-27. 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: 第七十一条の二十七 (Article 71-27)（配当割の課税標準） — address `art-71-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-27 - 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. --- ### 第七十一条の二十七（配当割の課税標準） — Tax Base of the Dividend Levy caption: machine translation, not official art-71-27 · https://japanlaw.org/en/local-tax-act/art-71-27 · https://japanlaw.org/l/325AC0000000226/art-71-27 **第一項** 配当割の課税標準は、支払を受けるべき特定配当等の額とする。 art-71-27/par-1 · https://japanlaw.org/en/local-tax-act/art-71-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-27/par-1 The tax base of the dividend levy is the amount of specified dividends, etc. for which payment is to be received. machine translation, not official **第二項** 前項の特定配当等の額は、所得税法その他の所得税に関する法令の規定の例によつて算定する。 art-71-27/par-2 · https://japanlaw.org/en/local-tax-act/art-71-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-27/par-2 The amount of specified dividends, etc. referred to in the preceding paragraph is calculated in accordance with the rules of the Income Tax Act and other laws and regulations concerning income tax. machine translation, not official --- ## Cites - art-71-27/par-2: 前項 → 地方税法 第七十一条の二十七第一項 (Article 71-27, paragraph (1)), art-71-27/par-1 — https://japanlaw.org/en/local-tax-act/art-71-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-27/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の二十七第二項（配当割の課税標準） — https://japanlaw.org/en/local-tax-act/art-71-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-27/par-2 - 地方税法 第七十一条の二十九第一項（国外株式の配当等に係る課税標準） — https://japanlaw.org/en/local-tax-act/art-71-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-29/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-20261027T214204-042, 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