# 地方税法 / Local Tax Act — 第七百三十六条 (Article 736) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-736. 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: 第七百三十六条 (Article 736)（特別区における特例） — address `art-736` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-736 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-736 - 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. --- ### 第七百三十六条（特別区における特例） — Special Provisions on Special Wards caption: machine translation, not official art-736 · https://japanlaw.org/en/local-tax-act/art-736 · https://japanlaw.org/l/325AC0000000226/art-736 **第一項** 第一条第二項の規定によつてこの法律中市町村に関する規定を特別区に準用する場合においては、第五条第二項中「／一　市町村民税／二　固定資産税／三　軽自動車税／四　市町村たばこ税／五　鉱産税／六　特別土地保有税／」とあるのは「／一　特別区民税／二　軽自動車税／三　特別区たばこ税／四　鉱産税／」と、同条第六項中「／一　都市計画税／二　水利地益税／三　共同施設税／四　宅地開発税／五　国民健康保険税／」とあるのは「／一　水利地益税／二　共同施設税／三　宅地開発税／四　国民健康保険税／」と読み替えるものとする。 art-736/par-1 · https://japanlaw.org/en/local-tax-act/art-736/par-1 · https://japanlaw.org/l/325AC0000000226/art-736/par-1 Where the provisions of this Act concerning municipalities are applied mutatis mutandis to special wards pursuant to the provisions of Article 1, paragraph (2), the phrase "/(i) municipal inhabitant tax/(ii) fixed assets tax/(iii) light motor vehicle tax/(iv) municipal tobacco tax/(v) mineral product tax/(vi) special land holding tax/" in Article 5, paragraph (2) is deemed to be replaced with "/(i) special ward inhabitant tax/(ii) light motor vehicle tax/(iii) special ward tobacco tax/(iv) mineral product tax/", and the phrase "/(i) city planning tax/(ii) water utilization and land benefit tax/(iii) joint facility tax/(iv) residential land development tax/(v) national health insurance tax/" in paragraph (6) of that Article is deemed to be replaced with "/(i) water utilization and land benefit tax/(ii) joint facility tax/(iii) residential land development tax/(iv) national health insurance tax/". machine translation, not official **第二項** 第五条第五項の規定は、第一条第二項の規定にかかわらず、特別区に準用しないものとする。 art-736/par-2 · https://japanlaw.org/en/local-tax-act/art-736/par-2 · https://japanlaw.org/l/325AC0000000226/art-736/par-2 The provisions of Article 5, paragraph (5) do not apply mutatis mutandis to special wards, notwithstanding the provisions of Article 1, paragraph (2). machine translation, not official **第三項** 特別区は、特別区民税として第五条第二項第一号に掲げる税のうち個人に対して課するものを課するものとし、これについては、第三章第一節（法人の市町村民税に関する部分の規定を除く。）及び次節の規定を準用する。 art-736/par-3 · https://japanlaw.org/en/local-tax-act/art-736/par-3 · https://japanlaw.org/l/325AC0000000226/art-736/par-3 A special ward is to impose, as special ward inhabitant tax, the tax listed in Article 5, paragraph (2), item (i) that is imposed on individuals, and the provisions of Chapter III, Section 1 (excluding the provisions concerning corporate municipal inhabitant tax) and the following Section apply mutatis mutandis to it. machine translation, not official --- ## Cites - art-736/par-1: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/en/local-tax-act/art-1/par-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-2 - art-736/par-1: 第五条第二項 → 地方税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/en/local-tax-act/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-5/par-2 - art-736/par-1: 同条第六項 → 地方税法 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/en/local-tax-act/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-5/par-6 - art-736/par-2: 第五条第五項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/en/local-tax-act/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-5 - art-736/par-2: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/en/local-tax-act/art-1/par-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-2 - art-736/par-3: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-2/item-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第九条第四項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4311-3/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-4 - 租税特別措置法 第四十一条の八第一項第一号イ（給付金等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-41-8/par-1/item-1/sub-1 · https://japanlaw.org/l/332AC0000000026/art-41-8/par-1/item-1/sub-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-20261027T214204-177, 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