# 地方税法 / Local Tax Act — 第七百五十七条 (Article 757) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-757. 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: 第七百五十七条 (Article 757)（用語の意義） — address `art-757` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-757 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-757 - 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. --- ### 第七百五十七条（用語の意義） — Meanings of the Terms caption: machine translation, not official art-757 · https://japanlaw.org/en/local-tax-act/art-757 · https://japanlaw.org/l/325AC0000000226/art-757 **第一項** この章において、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。 art-757/par-1 · https://japanlaw.org/en/local-tax-act/art-757/par-1 · https://japanlaw.org/l/325AC0000000226/art-757/par-1 In this Chapter, the meanings of the terms set forth in the following items are as prescribed respectively in those items: machine translation, not official **一** 税負担軽減措置等　道府県民税、事業税、市町村民税、固定資産税その他の地方税を軽減し、若しくは免除し、若しくは還付する措置又はこれらの税に係る納税義務、課税標準若しくは税額の計算、申告書の提出期限若しくは徴収につき設けられた特例で、この法律の規定（地方団体の条例により税負担を軽減し又は加重することができる旨の規定、地方団体の長に提出する書類の提出期限の特例を定める規定、税負担を不当に減少させる行為の防止に関する規定その他の政令で定める規定を除く。）により規定されたものをいう。 art-757/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-757/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-757/par-1/item-1 tax burden reduction measures, etc.: means measures to reduce, exempt or refund prefectural inhabitant tax, enterprise tax, municipal inhabitant tax, fixed assets tax or other local taxes, or special provisions established with regard to the tax liability, the calculation of the tax base or tax amount, the deadline for filing returns, or the collection concerning those taxes, that are prescribed by the provisions of this Act (excluding provisions to the effect that the tax burden may be reduced or increased by a Prefectural or Municipal Ordinance of a local government, provisions establishing special provisions on the deadline for filing documents to be submitted to the head of a local government, provisions on the prevention of acts that unjustly reduce the tax burden, and other provisions specified by Cabinet Order); machine translation, not official **二** 租税特別措置　租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号に規定する租税特別措置をいう。 art-757/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-757/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-757/par-1/item-2 special tax measure: means a special tax measure prescribed in Article 2, paragraph (1), item (i) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation (Act No. 8 of 2010); machine translation, not official **三** 適用額　各税負担軽減措置等の適用を受けた者がその適用を受けたことにより増加し、又は減少した税額、所得の金額その他これらに準ずる金額をいう。 art-757/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-757/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-757/par-1/item-3 applied amount: means the amount of tax, the amount of income, or any other amount equivalent to these that has increased or decreased for a person who has received the application of each of the tax burden reduction measures, etc. as a result of receiving that application; machine translation, not official **四** 適用実態調査　租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号に規定する適用実態調査をいう。 art-757/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-757/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-757/par-1/item-4 survey of actual application: means the survey of actual application prescribed in Article 2, paragraph (1), item (ix) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation; machine translation, not official **五** 適用実態調査情報　租税特別措置の適用状況の透明化等に関する法律第六条第一項に規定する適用実態調査情報をいう。 art-757/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-757/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-757/par-1/item-5 survey information on actual application: means the survey information on actual application prescribed in Article 6, paragraph (1) of the Act on Ensuring Transparency, etc. in the Application of Special Measures Concerning Taxation. machine translation, not official --- ## Cites - art-757/par-1/item-2: 租税特別措置の適用状況の透明化等に関する法律（平成二十二年法律第八号）第二条第一項第一号 → e-Gov law 422AC0000000008, 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — not held in this collection - art-757/par-1/item-4: 租税特別措置の適用状況の透明化等に関する法律第二条第一項第九号 → e-Gov law 422AC0000000008, 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — not held in this collection - art-757/par-1/item-5: 租税特別措置の適用状況の透明化等に関する法律第六条第一項 → e-Gov law 422AC0000000008, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百六十条第一項（総務省令への委任） — https://japanlaw.org/en/local-tax-act/art-760/par-1 · https://japanlaw.org/l/325AC0000000226/art-760/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-20261027T202151-111, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-181, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-182, 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