# 地方税法 / Local Tax Act — 第七百三十九条の四 (Article 739-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-739-4. 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: 第七百三十九条の四 (Article 739-4)（個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金及び森林環境税に係る徴収金の納付又は納入等） — address `art-739-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-739-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-739-4 - 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. --- ### 第七百三十九条の四（個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金及び森林環境税に係る徴収金の納付又は納入等） — Payment or Remittance, etc. of Local Government Levies on Individual Municipal Inhabitant Tax, Local Government Levies on Individual Prefectural Inhabitant Tax and Collections Relating to the Forest Environment Tax caption: machine translation, not official art-739-4 · https://japanlaw.org/en/local-tax-act/art-739-4 · https://japanlaw.org/l/325AC0000000226/art-739-4 **第一項** 個人の市町村民税に係る地方団体の徴収金、第四十二条第一項の規定によりこれと併せて納付し、又は納入すべき個人の道府県民税に係る地方団体の徴収金及び森林環境税及び森林環境譲与税に関する法律第八条第一項の規定によりこれらと併せて納付し、又は納入すべき森林環境税に係る徴収金（同法第二条第五号に規定する森林環境税に係る徴収金をいう。以下この条及び次条において同じ。）の納付又は納入があつた場合には、その納付額又は納入額から督促手数料及び滞納処分費を控除した額を個人の市町村民税、個人の道府県民税及び森林環境税の額に按分した額に相当する個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金又は森林環境税に係る徴収金の納付又は納入があつたものとする。 art-739-4/par-1 · https://japanlaw.org/en/local-tax-act/art-739-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-4/par-1 Where local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and collections relating to the forest environment tax (meaning the collections relating to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax; the same applies hereinafter in this Article and the following Article) that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax have been paid or remitted, it is deemed that payment or remittance has been made of the local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax equivalent to the amounts obtained by apportioning, among the amounts of individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax, the amount obtained by deducting the demand fee and expenses for the delinquent tax collection procedure from the amount paid or remitted. machine translation, not official **第二項** 市町村は、個人の道府県民税に係る地方団体の徴収金又は森林環境税に係る徴収金の納付又は納入があつた場合には、当該納付又は納入があつた月の翌月十日までに、政令で定めるところにより、これを道府県に払い込むものとする。 art-739-4/par-2 · https://japanlaw.org/en/local-tax-act/art-739-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-4/par-2 When local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax have been paid or remitted, a municipality is to pay them into the prefecture, as provided by Cabinet Order, by the 10th day of the month following the month in which that payment or remittance was made. machine translation, not official --- ## Cites - art-739-4/par-1: 第四十二条第一項 → 地方税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/local-tax-act/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/art-42/par-1 - art-739-4/par-1: この条 → 地方税法 第七百三十九条の四 (Article 739-4), art-739-4 — https://japanlaw.org/en/local-tax-act/art-739-4 · https://japanlaw.org/l/325AC0000000226/art-739-4 - art-739-4/par-1: 次条 → 地方税法 第七百三十九条の五 (Article 739-5), art-739-5 — https://japanlaw.org/en/local-tax-act/art-739-5 · https://japanlaw.org/l/325AC0000000226/art-739-5 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三十九条の二第一項第一号（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — https://japanlaw.org/en/local-tax-act/art-739-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-1 - 地方税法 第七百三十九条の二第一項第二号（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — https://japanlaw.org/en/local-tax-act/art-739-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-2 - 地方税法 第七百三十九条の四第一項（個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金及び森林環境税に係る徴収金の納付又は納入等） — https://japanlaw.org/en/local-tax-act/art-739-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-4/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-20261027T214204-178, 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