# 地方税法 / Local Tax Act — 第六十八条 (Supplementary Provisions, Article 68) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-68. 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: 第六十八条 (Supplementary Provisions, Article 68)（特別交付金の算定の時期等） — address `suppl-3251-226/art-68` - 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-68 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-68 - 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. --- ### 第六十八条（特別交付金の算定の時期等） — Timing of Calculation, etc. of the Special Grant caption: machine translation, not official suppl-3251-226/art-68 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-68 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-68 **第一項** 総務大臣は、附則第六十五条第四項の規定により各道府県又は各市町村に交付すべき特別交付金の額を、令和三年度から令和八年度までの各年度の三月中に決定し、これを当該道府県又は当該市町村に通知しなければならない。 suppl-3251-226/art-68/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-68/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-68/par-1 The Minister for Internal Affairs and Communications must determine, in March of each fiscal year from fiscal year 2021 to fiscal year 2026, the amount of the special grant to be paid to each prefecture or each municipality pursuant to the provisions of Article 65, paragraph (4) of the Supplementary Provisions, and notify that prefecture or that municipality of it. machine translation, not official --- ## Cites - suppl-3251-226/art-68/par-1: 附則第六十五条第四項 → 地方税法 附則第六十五条第四項 (Supplementary Provisions, Article 65, paragraph (4)), suppl-3251-226/art-65/par-4 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-65/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/par-4 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第七十六条第一項（地方財政審議会の意見の聴取） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-76/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-76/par-1 - 地方税法 附則第七十七条第一項（命令への委任） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-77/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-77/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