# 地方税法 / Local Tax Act — 第九条の二 (Article 9-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-9-2. 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: 第九条の二 (Article 9-2)（相続人からの徴収の手続） — address `art-9-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-9-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-9-2 - 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. --- ### 第九条の二（相続人からの徴収の手続） — Procedures for Collection from Heirs caption: machine translation, not official art-9-2 · https://japanlaw.org/en/local-tax-act/art-9-2 · https://japanlaw.org/l/325AC0000000226/art-9-2 **第一項** 納税者又は特別徴収義務者（以下本章（第十三条を除く。）においては、第十一条第一項に規定する第二次納税義務者及び第十六条第一項第六号に規定する保証人を含むものとする。）につき相続があつた場合において、その相続人が二人以上あるときは、これらの相続人は、そのうちから被相続人の地方団体の徴収金の賦課徴収（滞納処分を除く。）及び還付に関する書類を受領する代表者を指定することができる。この場合において、その指定をした相続人は、その旨を地方団体の長に届け出なければならない。 art-9-2/par-1 · https://japanlaw.org/en/local-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-1 In the case where an inheritance has occurred with respect to a taxpayer or a special collection agent (in this Chapter (excluding Article 13), the terms taxpayer and special collection agent include a secondary taxpayer prescribed in Article 11, paragraph (1) and a guarantor prescribed in Article 16, paragraph (1), item (vi)), and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents relating to the assessment and collection (excluding the delinquent tax collection procedure) and refund of the decedent's local government levies. In this case, the heirs who made the designation must notify the head of the local government to that effect. machine translation, not official **第二項** 地方団体の長は、前項前段の場合において、すべての相続人又はその相続分のうちに明らかでないものがあり、かつ、相当の期間内に同項後段の届出がないときは、相続人の一人を指定し、その者を同項に規定する代表者とすることができる。この場合において、その指定をした地方団体の長は、その旨を相続人に通知しなければならない。 art-9-2/par-2 · https://japanlaw.org/en/local-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-2 In the case referred to in the first sentence of the preceding paragraph, where any of the heirs or any of their shares of inheritance is unclear, and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the head of a local government may designate one of the heirs and make that person the representative prescribed in that paragraph. In this case, the head of the local government who made the designation must notify the heirs to that effect. machine translation, not official **第三項** 前二項に定めるもののほか、第一項に規定する代表者の指定に関し必要な事項は、政令で定める。 art-9-2/par-3 · https://japanlaw.org/en/local-tax-act/art-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-3 Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order. machine translation, not official **第四項** 被相続人の地方団体の徴収金につき、被相続人の死亡後その死亡を知らないでその者の名義でした賦課徴収又は還付に関する処分で書類の送達を要するものは、その相続人の一人にその書類が送達された場合に限り、当該被相続人の地方団体の徴収金につきすべての相続人に対してされたものとみなす。 art-9-2/par-4 · https://japanlaw.org/en/local-tax-act/art-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-4 With regard to the decedent's local government levies, a disposition relating to assessment and collection or refund that requires the service of documents, made in the name of the decedent after the decedent's death without knowledge of the death, is deemed to have been made to all the heirs with respect to the decedent's local government levies only where the documents have been served on one of the heirs. machine translation, not official --- ## Cites - art-9-2/par-1: 第十三条 → 地方税法 第十三条 (Article 13), art-13 — https://japanlaw.org/en/local-tax-act/art-13 · https://japanlaw.org/l/325AC0000000226/art-13 - art-9-2/par-1: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/en/local-tax-act/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-11/par-1 - art-9-2/par-1: 第十六条第一項第六号 → 地方税法 第十六条第一項第六号 (Article 16, paragraph (1), item (vi)), art-16/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-16/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-16/par-1/item-6 - art-9-2/par-2: 前項 → 地方税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/local-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-1 - art-9-2/par-3: 前二項 → 地方税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/en/local-tax-act/art-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-1 - art-9-2/par-3: 前二項 → 地方税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/en/local-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第九条の二第二項（相続人からの徴収の手続） — https://japanlaw.org/en/local-tax-act/art-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-2 - 地方税法 第九条の二第三項（相続人からの徴収の手続） — https://japanlaw.org/en/local-tax-act/art-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-9-2/par-3 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 - 地方税法 附則第三条第二項（相続があつた場合の納税義務及び徴収の手続に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-3/par-2 --- ## 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-20261027T214204-003, 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