# 地方税法 / Local Tax Act — 第七十条 (Supplementary Provisions, Article 70) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-70. 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: 第七十条 (Supplementary Provisions, Article 70)（特別交付金の算定に用いる資料の提出等） — address `suppl-3251-226/art-70` - 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-70 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-70 - 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. --- ### 第七十条（特別交付金の算定に用いる資料の提出等） — Submission, etc. of Materials Used for Calculating the Special Grant caption: machine translation, not official suppl-3251-226/art-70 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-70 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-70 **第一項** 道府県知事は、総務省令で定めるところにより、当該道府県の特別交付金の額の算定に用いる資料を総務大臣に提出しなければならない。 suppl-3251-226/art-70/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-70/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-70/par-1 A prefectural governor must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the Minister for Internal Affairs and Communications the materials used for calculating the amount of the special grant of that prefecture. machine translation, not official **第二項** 市町村長は、総務省令で定めるところにより、当該市町村の特別交付金の額の算定に用いる資料を道府県知事に提出しなければならない。この場合において、道府県知事は、当該資料を審査し、総務大臣に送付しなければならない。 suppl-3251-226/art-70/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-70/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-70/par-2 A mayor of a municipality must, as provided by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor the materials used for calculating the amount of the special grant of that municipality. In this case, the prefectural governor must examine those materials and send them to the Minister for Internal Affairs and Communications. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の十三第一項（事務の区分） — https://japanlaw.org/en/local-tax-act/art-20-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-13/par-1 - 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/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