# 災害対策基本法 / Basic Act on Disaster Management — 第八十五条 (Article 85) This is the Markdown twin of https://japanlaw.org/ja/disaster-management-act/art-85. 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: 災害対策基本法 (Basic Act on Disaster Management), 昭和三十六年法律第二百二十三号 - English title "Basic Act on Disaster Management": Ministry of Justice translation - 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: 第八十五条 (Article 85)（被災者の公的徴収金の減免等） — address `art-85` - Text in force since: 2026-11-02 - URL (the page that opens at this provision): https://japanlaw.org/ja/disaster-management-act/art-85 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/336AC0000000223/art-85 - 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. --- ### 第八十五条（被災者の公的徴収金の減免等） — (Reduction or Release of Public Assessments for Disaster Victims) caption: Ministry of Justice translation — Japanese Law Translation Database System art-85 · https://japanlaw.org/ja/disaster-management-act/art-85 · https://japanlaw.org/l/336AC0000000223/art-85 **第一項** 国は、別に法律で定めるところにより、被災者の国税その他国の徴収金について、軽減若しくは免除又は徴収猶予その他必要な措置をとることができる。 art-85/par-1 · https://japanlaw.org/ja/disaster-management-act/art-85/par-1 · https://japanlaw.org/l/336AC0000000223/art-85/par-1 The State may, as provided for separately by law, reduce, exempt, defer, or take other necessary measures with regard to national taxes or other assessments collected by the State from disaster victims. Ministry of Justice translation — Japanese Law Translation Database System **第二項** 地方公共団体は、別に法律で定めるところにより、又は当該地方公共団体の条例で定めるところにより、被災者の地方税その他地方公共団体の徴収金について、軽減若しくは免除又は徴収猶予その他必要な措置をとることができる。 art-85/par-2 · https://japanlaw.org/ja/disaster-management-act/art-85/par-2 · https://japanlaw.org/l/336AC0000000223/art-85/par-2 As provided for separately by law or by its ordinance, a local government may reduce, exempt, defer, or take other necessary measures with regard to local taxes or other assessments collected by the local government from disaster victims. Ministry of Justice translation with a slip corrected by this site — not the Ministry's text; the Ministry printed: "As provided for separately by law or by its ordinance, a local government may, reduce, exempt, defer, or take other necessary measures with regard to local taxes or other assessments collected by the local government from disaster victims." — https://www.japaneselawtranslation.go.jp/en/laws/view/4171/tb --- ## Sources - claude-opus-5-5 — Corrections to the Ministry of Justice's English of the Basic Act on Disaster Management, written 2026-11-03 - e-Gov 法令検索, Digital Agency (デジタル庁) — 災害対策基本法 — the text in force from 2026-11-02 (https://laws.e-gov.go.jp/law/336AC0000000223/20261102_508AC0000000062), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Basic Act on Disaster Management (災害対策基本法), Article 85, paragraph (2) — the Ministry of Justice's English as printed (https://www.japaneselawtranslation.go.jp/en/laws/view/4171/tb), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Basic Act on Disaster Management — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/4171/tb), retrieved 2026-11-02 - This site's parser, version 221 — 災害対策基本法 — structure, counts, cross-references and defined terms, computed 2026-11-02