# 地方税法 / Local Tax Act — 第七十一条の六 (Article 71-6)

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- 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: 第七十一条の六 (Article 71-6)（利子割の税率） — address `art-71-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-6
- 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.

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### 第七十一条の六（利子割の税率） — Tax Rate of the Interest Levy
<sup>caption: machine translation, not official</sup>
<sup>art-71-6 · https://japanlaw.org/en/local-tax-act/art-71-6 · https://japanlaw.org/l/325AC0000000226/art-71-6</sup>

      **第一項**  利子割の税率は、百分の五とする。
      <sup>art-71-6/par-1 · https://japanlaw.org/en/local-tax-act/art-71-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-6/par-1</sup>
      The tax rate of the interest levy is five percent.
      <sup>machine translation, not official</sup>

      **第二項**  租税特別措置法第四条の二第九項又は第四条の三第十項の規定の適用を受ける利子、収益の分配又は差益に対する利子割の税率は、百分の五とする。
      <sup>art-71-6/par-2 · https://japanlaw.org/en/local-tax-act/art-71-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-6/par-2</sup>
      The tax rate of the interest levy on interest, a distribution of proceeds, or a gain to which the provisions of Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of the Act on Special Measures Concerning Taxation apply is five percent.
      <sup>machine translation, not official</sup>

      **第三項**  前項に定めるもののほか、同項の規定の適用に関し必要な事項は、政令で定める。
      <sup>art-71-6/par-3 · https://japanlaw.org/en/local-tax-act/art-71-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-6/par-3</sup>
      In addition to what is provided for in the preceding paragraph, matters necessary for the application of the provisions of that paragraph are specified by Cabinet Order.
      <sup>machine translation, not official</sup>

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## Cites
- art-71-6/par-2: 租税特別措置法第四条の二第九項 → 租税特別措置法 第四条の二第九項 (Article 4-2, paragraph (9)), art-4-2/par-9 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-9 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-9
- art-71-6/par-2: 第四条の三第十項 → 租税特別措置法 第四条の三第十項 (Article 4-3, paragraph (10)), art-4-3/par-10 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-10 · https://japanlaw.org/l/332AC0000000026/art-4-3/par-10
- art-71-6/par-3: 前項 → 地方税法 第七十一条の六第二項 (Article 71-6, paragraph (2)), art-71-6/par-2 — https://japanlaw.org/en/local-tax-act/art-71-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-6/par-2

## Cited by

2 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十一条の六第三項（利子割の税率） — https://japanlaw.org/en/local-tax-act/art-71-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-6/par-3
- 地方税法 第七十一条の八第一項（国外一般公社債等の利子等に係る外国税額控除） — https://japanlaw.org/en/local-tax-act/art-71-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-8/par-1

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## 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-20261027T202151-051, 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