# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8. 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: 第八条 (Supplementary Provisions, Article 8)（施行日前の公売等の猶予及び延滞金額等の免除の特例等） — address `suppl-3341-149/art-8` - 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-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8 - 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. --- ### 第八条（施行日前の公売等の猶予及び延滞金額等の免除の特例等） — Special Provisions on Deferral of Public Sale, etc. and Exemption from Amount of Delinquency Charge, etc. before the Enforcement Date caption: machine translation, not official suppl-3341-149/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8 **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おいて、滞納者で次の各号の一に該当するもの（旧法においてその例によるものとされる国税徴収法（以下「旧国税徴収法」という。）第十二条ノ二の規定の適用を受ける者を除く。）が地方団体の徴収金の納付又は納入につき誠実な意思を有すると認められるときは、地方団体の長は、その者の納付し、又は納入すべき地方団体の徴収金につき滞納処分による財産の公売又は売却を猶予することができるものとし、その者につき旧国税徴収法第八条後段に規定する事由があるときは、その猶予をした地方税に係る延滞金額及び延滞加算金額を免除することができる。 suppl-3341-149/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1 During the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where a person delinquent in payment who falls under any one of the following items (excluding a person subject to Article 12-2 of the National Tax Collection Act whose rules are followed under the Former Act (hereinafter referred to as the "Former National Tax Collection Act")) is found to have a sincere intention regarding the payment or remittance of local government levies, the head of the local government may defer the public sale or sale, through delinquent tax collection procedure, of property for the local government levies that person is to pay or remit, and, where there are grounds prescribed in the latter part of Article 8 of the Former National Tax Collection Act concerning that person, may exempt the amount of delinquency charge and the amount of delinquency additional charge relating to the local tax for which the deferral was granted. machine translation, not official **一** その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。 suppl-3341-149/art-8/par-1/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1/item-1 when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood; machine translation, not official **二** その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる地方団体の徴収金の徴収上有利であるとき。 suppl-3341-149/art-8/par-1/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1/item-2 when deferring the realization of the property is more advantageous than immediate realization of it for the collection of the local government levies in arrears and the local government levies that have recently become payable or remittable. machine translation, not official **第二項** 前項の規定による猶予は、旧国税徴収法第十二条ノ二の規定による滞納処分の執行の猶予とみなす。 suppl-3341-149/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-2 The deferral under the preceding paragraph is deemed to be a deferral of execution of delinquent tax collection procedure under Article 12-2 of the Former National Tax Collection Act. machine translation, not official **第三項** この法律の施行前に旧国税徴収法第十二条ノ二の規定によつてした滞納処分の執行の猶予は、新法第十五条の五の規定による差押財産の換価の猶予とみなす。 suppl-3341-149/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-3 A deferral of execution of delinquent tax collection procedure made under Article 12-2 of the Former National Tax Collection Act before the enforcement of this Act is deemed to be a deferral of realization of seized property under Article 15-5 of the New Act. machine translation, not official --- ## Cites - suppl-3341-149/art-8/par-1: 旧国税徴収法第八条 → e-Gov law 334AC0000000147, 第八条 (Article 8), art-8 — not held in this collection - suppl-3341-149/art-8/par-2: 前項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3341-149/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-1 - suppl-3341-149/art-8/par-2: 旧国税徴収法第十二条ノ二 → e-Gov law 334AC0000000147, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection - suppl-3341-149/art-8/par-3: 旧国税徴収法第十二条ノ二 → e-Gov law 334AC0000000147, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection - suppl-3341-149/art-8/par-3: 新法第十五条の五 → 地方税法 第十五条の五 (Article 15-5), art-15-5 — https://japanlaw.org/en/local-tax-act/art-15-5 · https://japanlaw.org/l/325AC0000000226/art-15-5 ## 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 附則第八条第二項（施行日前の公売等の猶予及び延滞金額等の免除の特例等） — https://japanlaw.org/en/local-tax-act/suppl-3341-149/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/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