# 地方税法 / Local Tax Act — 第七百十八条の六 (Article 718-6)

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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: 第七百十八条の六 (Article 718-6)（特別徴収の手続規定の準用） — address `art-718-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-718-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718-6
- 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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### 第七百十八条の六（特別徴収の手続規定の準用） — Application Mutatis Mutandis of Procedural Provisions on Special Collection
<sup>caption: machine translation, not official</sup>
<sup>art-718-6 · https://japanlaw.org/en/local-tax-act/art-718-6 · https://japanlaw.org/l/325AC0000000226/art-718-6</sup>

  **第一項**  前三条の規定は、第七百六条第三項の規定による特別徴収について準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。
読み替える規定	読み替えられる字句	読み替える字句（四月二日から六月一日までの間に特別徴収対象被保険者となつた場合）	読み替える字句（六月二日から八月一日までの間に特別徴収対象被保険者となつた場合）
第七百十八条の三第一項	七月三十一日	九月三十日	十一月三十日
当該年の九月三十日	当該年の十一月三十日	その翌年の一月三十一日
第七百十八条の三第二項	十月一日から翌年の三月三十一日まで	十二月一日から翌年の三月三十一日まで	翌年の二月一日から三月三十一日まで
第七百十八条の四	十月一日から翌年の三月三十一日まで	十二月一日から翌年の三月三十一日まで	翌年の二月一日から三月三十一日まで
  <sup>art-718-6/par-1 · https://japanlaw.org/en/local-tax-act/art-718-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-6/par-1</sup>
  The provisions of the preceding three Articles apply mutatis mutandis to special collection under the provisions of Article 706, paragraph (3). In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order.
Provisions in which terms are replaced	Words to be replaced	Replacing words (where the person became an insured person subject to special collection between April 2 and June 1)	Replacing words (where the person became an insured person subject to special collection between June 2 and August 1)
Article 718-3, paragraph (1)	July 31	September 30	November 30
September 30 of that year	November 30 of that year	January 31 of the following year
Article 718-3, paragraph (2)	from October 1 to March 31 of the following year	from December 1 to March 31 of the following year	from February 1 to March 31 of the following year
Article 718-4	from October 1 to March 31 of the following year	from December 1 to March 31 of the following year	from February 1 to March 31 of the following year
  <sup>machine translation, not official</sup>

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## Cites
- art-718-6/par-1: 前三条 → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/en/local-tax-act/art-718-3 · https://japanlaw.org/l/325AC0000000226/art-718-3
- art-718-6/par-1: 前三条 → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/en/local-tax-act/art-718-4 · https://japanlaw.org/l/325AC0000000226/art-718-4
- art-718-6/par-1: 前三条 → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/en/local-tax-act/art-718-5 · https://japanlaw.org/l/325AC0000000226/art-718-5
- art-718-6/par-1: 第七百六条第三項 → 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-718-6/par-1: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/en/local-tax-act/art-718-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-1
- art-718-6/par-1: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/en/local-tax-act/art-718-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-3/par-2

## Cited by

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

- 地方税法 第十四条の九第二項第六号（法定納期限等以前に設定された質権の優先） — https://japanlaw.org/en/local-tax-act/art-14-9/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-14-9/par-2/item-6
- 地方税法 第七百六条第三項（水利地益税等の徴収の方法） — https://japanlaw.org/en/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3
- 地方税法 第七百十八条の七第一項（既に特別徴収対象被保険者であつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1
- 地方税法 第七百十八条の七第四項（既に特別徴収対象被保険者であつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-4
- 地方税法 第七百十八条の七第六項（既に特別徴収対象被保険者であつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-7/par-6 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-6
- 地方税法 第七百十八条の八第五項（新たに特別徴収対象被保険者となつた者に係る仮徴収） — https://japanlaw.org/en/local-tax-act/art-718-8/par-5 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-5
- 地方税法 第七百十八条の十一第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-718-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-11/par-1
- 地方税法 第七百二十四条第二項（水利地益税等の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-724/par-2 · https://japanlaw.org/l/325AC0000000226/art-724/par-2
- 地方税法 附則第四十五条第五項 — https://japanlaw.org/en/local-tax-act/suppl-4181-83/art-45/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-5

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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-20261027T202151-216, 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