# 地方税法 / Local Tax Act — 第四十六条 (Supplementary Provisions, Article 46) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46. 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: 第四十六条 (Supplementary Provisions, Article 46)（東日本大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — address `suppl-3251-226/art-46` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46 - 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. --- ### 第四十六条（東日本大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — Refund of Interest Levy Amount on Interest, etc. on Employee Asset-Formation Housing Savings, etc. Relating to the Great East Japan Earthquake caption: machine translation, not official suppl-3251-226/art-46 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46 **第一項** 平成二十三年三月十一日から震災特例法の施行の日の前日までの間に震災特例法附則第三条第一項各号に掲げる事実が生じたことにより、当該各号に定める利子、収益の分配又は差益について第七十一条の十第二項の規定により徴収された利子割の額があり、かつ、当該事実が東日本大震災によつて被害を受けたことにより生じたものである場合において、当該徴収された利子割の額がある租税特別措置法第四条の二第一項に規定する勤労者が、政令で定めるところにより、平成二十四年三月十日までに、当該徴収された利子割に係る第二十四条第八項に規定する営業所等所在地の道府県知事に対し、当該徴収された利子割の額の還付を請求したときは、当該営業所等所在の道府県は、第十七条、第十七条の二及び第十七条の四の規定の例によつて、当該徴収された利子割の額を還付し、又は当該勤労者の未納に係る地方団体の徴収金に充当しなければならない。この場合において、同条第一項中「次の各号に掲げる過誤納金の区分に従い当該各号に定める日」とあるのは、「附則第四十六条の規定による還付の請求があつた日から一月を経過する日」とする。 suppl-3251-226/art-46/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46/par-1 Where, as a result of the occurrence, during the period from March 11, 2011 to the day before the day of enforcement of the Earthquake Special Provisions Act, of a fact listed in the items of Article 3, paragraph (1) of the Supplementary Provisions of the Earthquake Special Provisions Act, there is an amount of interest levy collected pursuant to the provisions of Article 71-10, paragraph (2) on the interest, distributions of proceeds or gains specified in those items, and that fact arose from damage suffered due to the Great East Japan Earthquake, if a worker prescribed in Article 4-2, paragraph (1) of the Act on Special Measures Concerning Taxation who has that collected amount of interest levy has, as provided by Cabinet Order, by March 10, 2012, requested the prefectural governor of the location of the business office, etc. prescribed in Article 24, paragraph (8) pertaining to that collected interest levy to refund the amount of that collected interest levy, the prefecture where that business office, etc. is located must refund the amount of that collected interest levy, or appropriate it to the unpaid local government levies of that worker, in accordance with the rules of Article 17, Article 17-2 and Article 17-4. In this case, in Article 17-4, paragraph (1), "in accordance with the classification of overpayments or payments by mistake set out in the following items, add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day specified in the relevant item" is deemed to be replaced with "add to the amount to be refunded or appropriated an amount calculated by multiplying that amount by a rate of 7.3 percent per annum for the number of days in the period from the day following the day on which one month has elapsed from the day of the request for refund under Article 46 of the Supplementary Provisions". machine translation, not official --- ## Cites - suppl-3251-226/art-46/par-1: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/en/local-tax-act/art-71-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-2 - suppl-3251-226/art-46/par-1: 租税特別措置法第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-4-2/par-1 - suppl-3251-226/art-46/par-1: 第二十四条第八項 → 地方税法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/en/local-tax-act/art-24/par-8 · https://japanlaw.org/l/325AC0000000226/art-24/par-8 - suppl-3251-226/art-46/par-1: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - suppl-3251-226/art-46/par-1: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 - suppl-3251-226/art-46/par-1: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/art-17-4 · https://japanlaw.org/l/325AC0000000226/art-17-4 - suppl-3251-226/art-46/par-1: 同条第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/en/local-tax-act/art-17-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1 - suppl-3251-226/art-46/par-1: 附則第四十六条 → 地方税法 附則第四十六条 (Supplementary Provisions, Article 46), suppl-3251-226/art-46 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第四十六条第一項（東日本大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46/par-1 - 地方税法 附則第四十七条第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-47/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-47/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-20261027T214204-225, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-005, 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