# 地方税法 / Local Tax Act — 第七百三十九条の五 (Article 739-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-739-5. 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: 第七百三十九条の五 (Article 739-5)（個人の道府県民税に係る徴収及び滞納処分の特例等） — address `art-739-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-739-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-739-5 - 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. --- ### 第七百三十九条の五（個人の道府県民税に係る徴収及び滞納処分の特例等） — Special Provisions on Collection and Delinquent Tax Collection Procedures Relating to Individual Prefectural Inhabitant Tax, etc. caption: machine translation, not official art-739-5 · https://japanlaw.org/en/local-tax-act/art-739-5 · https://japanlaw.org/l/325AC0000000226/art-739-5 **第一項** 第四十六条第二項の規定により市町村長から道府県知事に対し、個人の道府県民税の滞納に関する報告があつた場合には、道府県知事が市町村長の同意を得て、当該報告に係る滞納者の全部又は一部について一年を超えない範囲内で定めた一定の期間に限り、道府県の徴税吏員は、当該滞納に係る個人の道府県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市町村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（当該滞納に係る個人の道府県民税が第二十四条第一項第二号に掲げる者に対して課する均等割又は第五十条の二の規定により課する所得割である場合には、当該滞納に係る個人の道府県民税に係る地方団体の徴収金及び第四十二条第一項の規定によりこれと併せて納付し、又は納入すべき第二百九十四条第一項第二号に掲げる者に対して課する均等割又は第三百二十八条の規定により課する所得割に係る地方団体の徴収金。次項において同じ。）について、併せて、個人の市町村民税の徴収の例により徴収し、又は国税徴収法に規定する滞納処分の例により滞納処分をすることができる。 art-739-5/par-1 · https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 Where a report on delinquency in individual prefectural inhabitant tax has been made by the mayor of a municipality to the prefectural governor pursuant to the provisions of Article 46, paragraph (2), then, for all or part of the persons delinquent in payment relating to that report, only for a fixed period within a range not exceeding one year that the prefectural governor has determined with the consent of the mayor of the municipality, prefectural tax collection officials may, together, collect the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax 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 (where the individual prefectural inhabitant tax relating to that delinquency is the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) or the income levy imposed under Article 50-2, the local government levies on the individual prefectural inhabitant tax relating to that delinquency and the local government levies on the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) or the income levy imposed under Article 328 that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1); the same applies in the following paragraph) in accordance with the rules for the collection of individual municipal inhabitant tax, or carry out delinquent tax collection procedures in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act. machine translation, not official **第二項** 市町村長は、前項の滞納者が、同項の報告があつた日の属する年の六月一日以後同項の一定の期間の末日までの間の納期限に係る個人の道府県民税を滞納したときは、その旨を遅滞なく道府県知事に報告するものとする。この場合において、道府県知事が市町村長の同意を得たときは、道府県の徴税吏員は、当該滞納に係る個人の道府県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市町村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について、前項の一定の期間に限り、同項の規定の例により、同項の地方団体の徴収金及び森林環境税に係る徴収金と併せて徴収し、又は滞納処分をすることができる。 art-739-5/par-2 · https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 Where a person delinquent in payment referred to in the preceding paragraph has fallen delinquent in individual prefectural inhabitant tax with a due date for payment falling on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made, up to the last day of the fixed period referred to in the preceding paragraph, the mayor of the municipality is to report that fact to the prefectural governor without delay. In this case, if the prefectural governor has obtained the consent of the mayor of the municipality, prefectural tax collection officials may, only for the fixed period referred to in the preceding paragraph, in accordance with the rules of the preceding paragraph, collect, or carry out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax 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, together with the local government levies and the collections relating to the forest environment tax referred to in the preceding paragraph. machine translation, not official **第三項** 道府県の徴税吏員は、前二項の規定により徴収し、又は滞納処分をする場合には、当該市町村の徴税吏員から、前二項の規定により道府県の徴税吏員が徴収し、又は滞納処分をする個人の道府県民税に係る地方団体の徴収金、個人の市町村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について、徴収の引継ぎを受けるものとし、第一項の一定の期間が経過した場合には、当該市町村の徴税吏員に徴収の引継ぎをするものとする。ただし、当該道府県の徴税吏員は、当該市町村の徴税吏員との協議により、滞納処分を続行することができる。 art-739-5/par-3 · https://japanlaw.org/en/local-tax-act/art-739-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-3 When collecting or carrying out delinquent tax collection procedures pursuant to the preceding two paragraphs, prefectural tax collection officials are to take over the collection from the municipal tax collection officials of the municipality in question, with respect to the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to the preceding two paragraphs, and, when the fixed period referred to in paragraph (1) has elapsed, are to hand over the collection to the municipal tax collection officials of the municipality in question; provided, however, that the prefectural tax collection officials may continue the delinquent tax collection procedures by consultation with the municipal tax collection officials of the municipality in question. machine translation, not official **第四項** 市町村の徴税吏員は、第一項の一定の期間中は、同項又は第二項の規定により道府県の徴税吏員が徴収し、又は滞納処分をする個人の道府県民税に係る地方団体の徴収金、個人の市町村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については、納税者が納税通知書に記載した納付の場所に納付し、又は特別徴収義務者が市町村長の指定する場所に納入する場合を除くほか、徴収することができないものとし、第一項の一定の期間前に滞納処分に着手したものについて滞納処分をする場合を除くほか、滞納処分をすることができないものとする。 art-739-5/par-4 · https://japanlaw.org/en/local-tax-act/art-739-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-4 During the fixed period referred to in paragraph (1), municipal tax collection officials may not collect the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to that paragraph or paragraph (2), except where a taxpayer pays at the place of payment stated in the tax notice or a special collection agent remits at the place designated by the mayor of the municipality, and may not carry out delinquent tax collection procedures, except where carrying out delinquent tax collection procedures for matters for which such procedures were commenced before the fixed period referred to in paragraph (1). machine translation, not official **第五項** 市町村は、道府県が第一項又は第二項の規定により滞納に係る個人の道府県民税に係る地方団体の徴収金、個人の市町村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を徴収し、又はこれらについて滞納処分をする場合には、道府県に協力するものとする。 art-739-5/par-5 · https://japanlaw.org/en/local-tax-act/art-739-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-5 Where a prefecture collects, or carries out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax relating to delinquency pursuant to the provisions of paragraph (1) or (2), municipalities are to cooperate with the prefecture. machine translation, not official **第六項** 道府県は、第一項又は第二項の規定により徴収し、又は滞納処分をした個人の市町村民税に係る地方団体の徴収金を、翌月十日までに、政令で定めるところにより、市町村に払い込むものとする。 art-739-5/par-6 · https://japanlaw.org/en/local-tax-act/art-739-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-6 The prefecture is to pay into the municipality, as provided by Cabinet Order, by the 10th day of the following month, the local government levies on individual municipal inhabitant tax that it has collected or on which it has carried out delinquent tax collection procedures pursuant to the provisions of paragraph (1) or (2). machine translation, not official **第七項** 道府県知事は、第一項の一定の期間の経過後、遅滞なく、市町村長に対し、当該期間中において行つた徴収及び滞納処分の状況を通知しなければならない。 art-739-5/par-7 · https://japanlaw.org/en/local-tax-act/art-739-5/par-7 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-7 The prefectural governor must, without delay after the lapse of the fixed period referred to in paragraph (1), notify the mayor of the municipality of the status of the collection and the delinquent tax collection procedures carried out during that period. machine translation, not official **第八項** 前各項の規定は、第四十六条第三項の規定により個人の道府県民税の賦課徴収に関する事項の報告の請求があつた場合において、市町村長から道府県知事に対し、個人の道府県民税の滞納（同条第二項又は第二項の規定による報告に係るものを除く。）に関する報告があつたときについて準用する。この場合において、第二項中「日の属する年の六月一日以後」とあるのは、「日以後」と読み替えるものとする。 art-739-5/par-8 · https://japanlaw.org/en/local-tax-act/art-739-5/par-8 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-8 The provisions of the preceding paragraphs apply mutatis mutandis where, upon a request for a report on matters concerning the assessment and collection of individual prefectural inhabitant tax having been made pursuant to the provisions of Article 46, paragraph (3), the mayor of the municipality has made a report to the prefectural governor on delinquency in individual prefectural inhabitant tax (excluding that relating to a report under the provisions of paragraph (2) of that Article or paragraph (2)). In this case, the phrase "on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made" in paragraph (2) is deemed to be replaced with "on or after the day on which the report under the preceding paragraph was made". machine translation, not official **第九項** 第三項（前項において準用する場合を含む。）の徴収の引継ぎ及び滞納処分の続行に関し必要な事項は、政令で定める。 art-739-5/par-9 · https://japanlaw.org/en/local-tax-act/art-739-5/par-9 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-9 Matters necessary for the taking over of collection and the continuation of delinquent tax collection procedures under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph) are specified by Cabinet Order. machine translation, not official --- ## Cites - art-739-5/par-1: 第四十六条第二項 → 地方税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/local-tax-act/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-46/par-2 - art-739-5/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-739-5/par-1: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24/par-1/item-2 - art-739-5/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/en/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2 - art-739-5/par-1: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-294/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-294/par-1/item-2 - art-739-5/par-1: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/en/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328 - art-739-5/par-1: 次項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - art-739-5/par-2: 前項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-2: 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-739-5/par-3: 前二項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-3: 前二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - art-739-5/par-4: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-4: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - art-739-5/par-5: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-5: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - art-739-5/par-6: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-6: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - art-739-5/par-7: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第三項 (Article 739-5, paragraph (3)), art-739-5/par-3 — https://japanlaw.org/en/local-tax-act/art-739-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-3 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第四項 (Article 739-5, paragraph (4)), art-739-5/par-4 — https://japanlaw.org/en/local-tax-act/art-739-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-4 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第五項 (Article 739-5, paragraph (5)), art-739-5/par-5 — https://japanlaw.org/en/local-tax-act/art-739-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-5 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第六項 (Article 739-5, paragraph (6)), art-739-5/par-6 — https://japanlaw.org/en/local-tax-act/art-739-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-6 - art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第七項 (Article 739-5, paragraph (7)), art-739-5/par-7 — https://japanlaw.org/en/local-tax-act/art-739-5/par-7 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-7 - art-739-5/par-8: 第四十六条第三項 → 地方税法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/en/local-tax-act/art-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-46/par-3 - art-739-5/par-8: 同条第二項 → 地方税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/en/local-tax-act/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-46/par-2 - art-739-5/par-9: 第三項 → 地方税法 第七百三十九条の五第三項 (Article 739-5, paragraph (3)), art-739-5/par-3 — https://japanlaw.org/en/local-tax-act/art-739-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-3 - art-739-5/par-9: 前項 → 地方税法 第七百三十九条の五第八項 (Article 739-5, paragraph (8)), art-739-5/par-8 — https://japanlaw.org/en/local-tax-act/art-739-5/par-8 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-8 ## Cited by 21 provisions cite this one. No official source publishes this direction. - 地方税法 第十七条の二第二項（過誤納金の充当） — https://japanlaw.org/en/local-tax-act/art-17-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-2/par-2 - 地方税法 第十七条の二の二第一項第一号（還付金等の充当等の特例） — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-1 - 地方税法 第十七条の二の二第一項第三号（還付金等の充当等の特例） — https://japanlaw.org/en/local-tax-act/art-17-2-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-3 - 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/en/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1 - 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 - 地方税法 第七百三十九条の五第一項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - 地方税法 第七百三十九条の五第二項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - 地方税法 第七百三十九条の五第三項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-3 - 地方税法 第七百三十九条の五第四項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-4 - 地方税法 第七百三十九条の五第五項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-5 - 地方税法 第七百三十九条の五第六項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-6 - 地方税法 第七百三十九条の五第七項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-7 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-7 - 地方税法 第七百三十九条の五第八項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-8 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-8 - 地方税法 第七百三十九条の五第九項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/en/local-tax-act/art-739-5/par-9 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-9 - 地方税法 第七百三十九条の六第一項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-1 - 地方税法 第七百三十九条の六第二項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-2 - 地方税法 第七百三十九条の六第四項第一号（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-1 - 地方税法 第七百三十九条の六第四項第二号（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-2 - 地方税法 第七百三十九条の六第四項第三号（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-4/item-3 - 地方税法 第七百三十九条の六第五項（道府県が行う滞納処分に関する罪等） — https://japanlaw.org/en/local-tax-act/art-739-6/par-5 · https://japanlaw.org/l/325AC0000000226/art-739-6/par-5 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十九条第一項第十号（特定個人情報の提供の制限） — https://japanlaw.org/en/my-number-act/art-19/par-1/item-10 · https://japanlaw.org/l/425AC0000000027/art-19/par-1/item-10 --- ## 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