# 地方税法 / Local Tax Act — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（施行日前に期限が到来する徴収猶予の期限の延長の特例） — address `suppl-3341-149/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7 - 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. --- ### 第七条（施行日前に期限が到来する徴収猶予の期限の延長の特例） — Special Provisions on Extension of the Time Limit for Deferral of Collection Falling Due before the Enforcement Date caption: machine translation, not official suppl-3341-149/art-7 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7 **第一項** この法律の公布の日からこの法律の施行の日の前日までの間に旧法第十六条の二第一項又は第二項の規定による徴収猶予の期限が到来する地方団体の徴収金について、その納税者又は特別徴収義務者がその猶予を受けた地方団体の徴収金をその猶予を受けた期間内に納付し、又は納入することができないやむを得ない理由があると認められるときは、地方団体の長は、すでにその者につき徴収を猶予した期間と通じて二年以内に限り、その期限を延長することができる。 suppl-3341-149/art-7/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-1 With respect to local government levies for which the time limit for deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act arrives during the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where it is found that there are unavoidable reasons that prevent the taxpayer or special collection agent from paying or remitting the deferred local government levies within the deferral period, the head of the local government may extend that time limit, only for a period within two years in total, together with the period for which collection from that person has already been deferred. machine translation, not official **第二項** 前項の規定による徴収の猶予は、旧法第十六条の二第一項又は第二項の規定による徴収の猶予とみなす。 suppl-3341-149/art-7/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-2 The deferral of collection under the preceding paragraph is deemed to be deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act. machine translation, not official --- ## Cites - suppl-3341-149/art-7/par-2: 前項 → 地方税法 附則第七条第一項 (Supplementary Provisions, Article 7, paragraph (1)), suppl-3341-149/art-7/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-1/par-1 - 地方税法 附則第七条第二項（施行日前に期限が到来する徴収猶予の期限の延長の特例） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-7/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-20261027T214204-230, 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