# 地方税法 / Local Tax Act — 第五十九条 (Supplementary Provisions, Article 59) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59. 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: 第五十九条 (Supplementary Provisions, Article 59)（新型コロナウイルス感染症等に係る徴収猶予の特例） — address `suppl-3251-226/art-59` - 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-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59 - 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. --- ### 第五十九条（新型コロナウイルス感染症等に係る徴収猶予の特例） — Special Provisions on Deferral of Collection Relating to the Novel Coronavirus Disease, etc. caption: machine translation, not official suppl-3251-226/art-59 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59 **第一項** 地方団体の長は、新型コロナウイルス感染症（病原体がベータコロナウイルス属のコロナウイルス（令和二年一月に、中華人民共和国から世界保健機関に対して、人に伝染する能力を有することが新たに報告されたものに限る。）である感染症をいう。附則第六十二条第一項及び第六十三条第一項において同じ。）及びそのまん延防止のための措置の影響により令和二年二月一日以後に納税者又は特別徴収義務者の事業につき相当な収入の減少であつて総務省令で定める事実があつたことその他これに類する事実（次項において「新型コロナウイルス感染症等の影響による事業収入の減少等の事実」という。）がある場合において、これらの者が特定日（徴収の猶予の対象となる地方団体の徴収金の期日として政令で定める日をいう。第一号において同じ。）までに納付し、又は納入すべき地方団体の徴収金で次に掲げるものの全部又は一部を一時に納付し、又は納入することが困難であると認められるときは、政令で定めるところにより、その地方団体の徴収金の納期限内にされたこれらの者の申請（地方団体の長においてやむを得ない理由があると認める場合には、その地方団体の徴収金の納期限後にされた申請を含む。）に基づき、その納期限から一年以内の期間（第二号に掲げる地方団体の徴収金については、政令で定める期間）を限り、その地方団体の徴収金の全部又は一部の徴収を猶予することができる。 suppl-3251-226/art-59/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 The head of a local government may, in the case where, due to the impact of the novel coronavirus disease (meaning an infectious disease whose pathogen is a coronavirus of the genus Betacoronavirus (limited to one that was newly reported to the World Health Organization by the People's Republic of China in January 2020 as having the ability to infect humans); the same applies in Article 62, paragraph (1) and Article 63, paragraph (1) of the Supplementary Provisions) and measures to prevent its spread, there has been, on or after February 1, 2020, a substantial decline in the revenue from the business of a taxpayer or special collection agent that is a fact specified by Order of the Ministry of Internal Affairs and Communications, or any other fact similar thereto (referred to as the "fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc." in the following paragraph), and it is found to be difficult for those persons to pay or remit in a lump sum all or part of the following local government levies that they are to pay or remit by the specified day (meaning the day specified by Cabinet Order as the due date for payment of local government levies subject to deferral of collection; the same applies in item (i)), defer the collection of all or part of those local government levies, as provided by Cabinet Order, upon application by those persons made within the due date for payment of those local government levies (including, where the head of the local government finds that there are unavoidable reasons, an application made after the due date for payment of those local government levies), for a period not exceeding one year from that due date for payment (for the local government levies listed in item (ii), a period specified by Cabinet Order): machine translation, not official **一** 特定日以前に納税義務又は特別徴収義務の成立した地方税（政令で定めるものを除く。）に係る地方団体の徴収金で、納期限が令和二年二月一日以後に到来するもののうち、その申請の日以前に納付し、又は納入すべき税額の確定したもの suppl-3251-226/art-59/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1/item-1 local government levies pertaining to local taxes (excluding those specified by Cabinet Order) for which the tax liability or special collection obligation was established on or before the specified day, whose due date for payment arrives on or after February 1, 2020, and for which the amount of tax to be paid or remitted was finalized on or before the day of the application; machine translation, not official **二** 政令で定める地方税に係る地方団体の徴収金でその納期限が令和二年二月一日以後に到来するもの suppl-3251-226/art-59/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1/item-2 local government levies pertaining to local taxes specified by Cabinet Order whose due date for payment arrives on or after February 1, 2020. machine translation, not official **第二項** 前項の規定による徴収の猶予の申請をしようとする者は、新型コロナウイルス感染症等の影響による事業収入の減少等の事実があること及びその地方団体の徴収金の全部又は一部を一時に納付し、又は納入することが困難である事情の詳細、当該猶予を受けようとする金額及びその期間その他の政令で定める事項を記載した申請書に、当該新型コロナウイルス感染症等の影響による事業収入の減少等の事実を証するに足りる書類、財産目録その他の政令で定める書類を添付し、これを地方団体の長に提出しなければならない。 suppl-3251-226/art-59/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-2 A person who intends to apply for deferral of collection under the preceding paragraph must submit to the head of the local government a written application stating the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., the details of the circumstances that make it difficult to pay or remit in a lump sum all or part of those local government levies, the amount for which and the period for which the person wishes to receive that deferral, and other matters specified by Cabinet Order, attaching documents sufficient to prove the fact of a decline in business income, etc. due to the impact of the novel coronavirus disease, etc., an inventory of property and other documents specified by Cabinet Order. machine translation, not official **第三項** 第十五条の二（第一項から第三項までを除く。）、第十五条の二の二から第十五条の三まで並びに第十五条の九第一項及び第二項の規定は、第一項の規定による徴収の猶予並びに前項の規定による申請書の提出及び同項の規定により添付すべき書類について準用する。この場合において、同条第一項中「災害等による徴収の猶予若しくは」とあるのは、「災害等による徴収の猶予、附則第五十九条第一項の規定による徴収の猶予若しくは」と読み替えるものとする。 suppl-3251-226/art-59/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-3 The provisions of Article 15-2 (excluding paragraphs (1) through (3)), Article 15-2-2 through Article 15-3, and Article 15-9, paragraphs (1) and (2) apply mutatis mutandis to the deferral of collection under paragraph (1), the submission of the written application under the preceding paragraph, and the documents to be attached pursuant to that paragraph. In this case, in Article 15-9, paragraph (1), "deferral of collection due to disasters, etc. or" is deemed to be replaced with "deferral of collection due to disasters, etc., deferral of collection under Article 59, paragraph (1) of the Supplementary Provisions, or". machine translation, not official **第四項** 第一項の規定による徴収の猶予は、第十五条第三項に規定する徴収の猶予とみなして、第十五条の五第一項、第十五条の六第一項及び第二項、第十六条の二第一項、第十八条の二第四項並びに第二十条の五の三の規定を適用する。 suppl-3251-226/art-59/par-4 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-4 A deferral of collection under paragraph (1) is deemed to be the deferral of collection prescribed in Article 15, paragraph (3), and the provisions of Article 15-5, paragraph (1), Article 15-6, paragraphs (1) and (2), Article 16-2, paragraph (1), Article 18-2, paragraph (4) and Article 20-5-3 apply. machine translation, not official **第五項** 第一項の規定による徴収の猶予をした場合における第十五条第一項の規定の適用については、同項中「場合」とあるのは、「場合（附則第五十九条第一項の規定の適用を受ける場合を除く。）」とする。 suppl-3251-226/art-59/par-5 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-5 With regard to the application of Article 15, paragraph (1) in the case where deferral of collection has been granted under paragraph (1), in Article 15, paragraph (1), "Where" is deemed to be replaced with "Where (excluding the case subject to the provisions of Article 59, paragraph (1) of the Supplementary Provisions)". machine translation, not official **第六項** 前各項の規定の適用がある場合におけるこの法律の規定に関する技術的読替えその他当該各項の規定の適用に関し必要な事項は、政令で定める。 suppl-3251-226/art-59/par-6 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-6 Technical replacements of terms of the provisions of this Act where the provisions of the preceding paragraphs apply and other matters necessary for the application of those provisions are specified by Cabinet Order. machine translation, not official --- ## Cites - suppl-3251-226/art-59/par-1: 附則第六十二条第一項 → 地方税法 附則第六十二条第一項 (Supplementary Provisions, Article 62, paragraph (1)), suppl-3251-226/art-62/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-62/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-62/par-1 - suppl-3251-226/art-59/par-1: 第六十三条第一項 → 地方税法 附則第六十三条第一項 (Supplementary Provisions, Article 63, paragraph (1)), suppl-3251-226/art-63/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-63/par-1 - suppl-3251-226/art-59/par-1: 次項 → 地方税法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-3251-226/art-59/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-2 - suppl-3251-226/art-59/par-1: 第一号 → 地方税法 附則第五十九条第一項第一号 (Supplementary Provisions, Article 59, paragraph (1), item (i)), suppl-3251-226/art-59/par-1/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1/item-1 - suppl-3251-226/art-59/par-1: 第二号 → 地方税法 附則第五十九条第一項第二号 (Supplementary Provisions, Article 59, paragraph (1), item (ii)), suppl-3251-226/art-59/par-1/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1/item-2 - suppl-3251-226/art-59/par-2: 前項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - suppl-3251-226/art-59/par-3: 第十五条の二 → 地方税法 第十五条の二 (Article 15-2), art-15-2 — https://japanlaw.org/en/local-tax-act/art-15-2 · https://japanlaw.org/l/325AC0000000226/art-15-2 - suppl-3251-226/art-59/par-3: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - suppl-3251-226/art-59/par-3: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/local-tax-act/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-2 - suppl-3251-226/art-59/par-3: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/en/local-tax-act/art-15-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-3 - suppl-3251-226/art-59/par-3: 第十五条の二の二から第十五条の三まで → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2 - suppl-3251-226/art-59/par-3: 第十五条の二の二から第十五条の三まで → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3 - suppl-3251-226/art-59/par-3: 第十五条の二の二から第十五条の三まで → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/local-tax-act/art-15-3 · https://japanlaw.org/l/325AC0000000226/art-15-3 - suppl-3251-226/art-59/par-3: 第十五条の九第一項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1 - suppl-3251-226/art-59/par-3: 第二項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/en/local-tax-act/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2 - suppl-3251-226/art-59/par-3: 第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - suppl-3251-226/art-59/par-3: 前項 → 地方税法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-3251-226/art-59/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-2 - suppl-3251-226/art-59/par-4: 第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - suppl-3251-226/art-59/par-4: 第十五条第三項 → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/en/local-tax-act/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-15/par-3 - suppl-3251-226/art-59/par-4: 第十五条の五第一項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/en/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1 - suppl-3251-226/art-59/par-4: 第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/en/local-tax-act/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-1 - suppl-3251-226/art-59/par-4: 第二項 → 地方税法 第十五条の六第二項 (Article 15-6, paragraph (2)), art-15-6/par-2 — https://japanlaw.org/en/local-tax-act/art-15-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-2 - suppl-3251-226/art-59/par-4: 第十六条の二第一項 → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1 - suppl-3251-226/art-59/par-4: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/local-tax-act/art-18-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-4 - suppl-3251-226/art-59/par-4: 第二十条の五の三 → 地方税法 第二十条の五の三 (Article 20-5-3), art-20-5-3 — https://japanlaw.org/en/local-tax-act/art-20-5-3 · https://japanlaw.org/l/325AC0000000226/art-20-5-3 - suppl-3251-226/art-59/par-5: 第一項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - suppl-3251-226/art-59/par-5: 第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/en/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1 - suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第一項 (Supplementary Provisions, Article 59, paragraph (1)), suppl-3251-226/art-59/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第二項 (Supplementary Provisions, Article 59, paragraph (2)), suppl-3251-226/art-59/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-2 - suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第三項 (Supplementary Provisions, Article 59, paragraph (3)), suppl-3251-226/art-59/par-3 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-3 - suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第四項 (Supplementary Provisions, Article 59, paragraph (4)), suppl-3251-226/art-59/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-4 - suppl-3251-226/art-59/par-6: 前各項 → 地方税法 附則第五十九条第五項 (Supplementary Provisions, Article 59, paragraph (5)), suppl-3251-226/art-59/par-5 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-5 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五十九条第一項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-1 - 地方税法 附則第五十九条第二項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-2 - 地方税法 附則第五十九条第三項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-3 - 地方税法 附則第五十九条第四項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-4 - 地方税法 附則第五十九条第五項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-5 - 地方税法 附則第五十九条第六項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-6 - 地方税法 附則第二条第一項（新型コロナウイルス感染症等に係る徴収猶予の特例に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5021-26/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5021-26/art-2/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-20261027T214204-227, 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