# 地方税法 / Local Tax Act — 第五章 (Chapter 5)
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- 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: 第五章 (Chapter 5) — address `ch-5`
- Text: the text as amended with effect from 2026-11-26 (On the day Act No. 23 of 2026 (都市再生特別措置法等の一部を改正する法律) comes into force. The exact day is not fixed yet.), standing until 2026-12-31 — NOT yet in force (revision 20261126_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#ch-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-5
- Every provision below carries its address and its place on this text's page on the line under it.
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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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第五章 都等の特例等 — Chapter V Special Provisions for the Tokyo Metropolis, etc.
heading: machine translation, not official
ch-5 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#ch-5
## 第一節 都等の特例 — Section 1 Special Provisions for the Tokyo Metropolis, etc.
heading: machine translation, not official
ch-5/sec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#ch-5/sec-1
### 第七百三十四条（都における普通税の特例） — Special Provisions on Ordinary Taxes in the Tokyo Metropolis
caption: machine translation, not official
art-734 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734
**第一項** 都は、その特別区の存する区域において、普通税として、第四条第二項に掲げるものを課するほか、第一条第二項の規定にかかわらず、第五条第二項第二号及び第六号に掲げるものを課するものとする。この場合においては、都を市とみなして第三章第二節及び第八節の規定を準用する。
art-734/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-1
In the area where its special wards are located, the Tokyo Metropolis is to impose, as ordinary taxes, the taxes listed in Article 4, paragraph (2) and, notwithstanding the provisions of Article 1, paragraph (2), the taxes listed in Article 5, paragraph (2), items (ii) and (vi). In this case, the provisions of Chapter III, Sections 2 and 8 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.
machine translation, not official
**第二項** 都は、その特別区の存する区域内において、第一条第二項の規定にかかわらず、都民税として次に掲げるものを課するものとする。
art-734/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-2
Within the area where its special wards are located, the Tokyo Metropolis is to impose the following as Tokyo inhabitant tax, notwithstanding the provisions of Article 1, paragraph (2):
machine translation, not official
**一** 第四条第二項第一号に掲げる税のうち個人に対して課するもの
art-734/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-2/item-1
among the taxes listed in Article 4, paragraph (2), item (i), the tax imposed on individuals;
machine translation, not official
**二** 第四条第二項第一号に掲げる税及び第五条第二項第一号に掲げる税のうち、それぞれ法人に対して課するもの
art-734/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-2/item-2
among the tax listed in Article 4, paragraph (2), item (i) and the tax listed in Article 5, paragraph (2), item (i), the tax imposed on corporations, respectively.
machine translation, not official
**第三項** 前項の場合において、同項第一号に掲げるものについては、第二章第一節第一款（法人の道府県民税に関する部分の規定を除く。）、第二款及び第四款から第六款まで並びに次節の規定を準用するものとし、同項第二号に掲げるものについては、同号に掲げる税を合わせて一の税とみなして、第三章第一節（個人の市町村民税に関する部分の規定を除く。）の規定を準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第二章第一節 道府県 都
道府県民税 都民税
道府県知事 都知事
市町村 特別区
市町村長 特別区長
第三章第一節 市町村 都
市町村民税 都民税
市町村長 都知事
第三百十二条第一項 五万円 五万円（事務所、事業所又は寮等が特別区の区域以外の都の区域内にも所在する場合（以下「事務所等が特別区の区域外にも所在する場合」という。）以外の場合には、七万円）
十二万円 十二万円（事務所等が特別区の区域外にも所在する場合以外の場合には、十四万円）
十三万円 十三万円（事務所等が特別区の区域外にも所在する場合以外の場合には、十八万円）
十五万円 十五万円（事務所等が特別区の区域外にも所在する場合以外の場合には、二十万円）
十六万円 十六万円（事務所等が特別区の区域外にも所在する場合以外の場合には、二十九万円）
四十万円 四十万円（事務所等が特別区の区域外にも所在する場合以外の場合には、五十三万円）
四十一万円 四十一万円（事務所等が特別区の区域外にも所在する場合以外の場合には、第五十二条第一項の表の第四号に該当するものについては九十五万円、同表の第五号に該当するものについては百二十一万円）
百七十五万円 百七十五万円（事務所等が特別区の区域外にも所在する場合以外の場合には、二百二十九万円）
三百万円 三百万円（事務所等が特別区の区域外にも所在する場合以外の場合には、三百八十万円）
第三百十二条第二項 同項の表の各号の税率に、それぞれ一・二を乗じて得た率 同項の表の各号の税率に、それぞれ一・二を乗じて得た率（事務所等が特別区の区域外にも所在する場合以外の場合には、同項の表の各号に掲げる法人について、事務所等が特別区の区域外にも所在する場合における当該各号の税率に一・二を乗じて得た率に、当該法人に係る第五十二条第一項の表の各号に掲げる区分に応じ当該各号の税率に相当する率を、それぞれ加算して得た率）
第三百十四条の四第一項 百分の六 百分の七
百分の八・四 百分の十・四
第三百二十一条の八第三十六項 並びに第五十三条第三十六項に規定する法人税割額の合計額 の合計額
第三百二十一条の八第三十七項 並びに第五十三条第三十七項に規定する法人税割額の合計額 の合計額
第三百二十一条の八第三十八項 並びに第五十三条第三十八項の控除の限度額で政令で定めるものの合計額 の合計額
次節 道府県 都
道府県民税 都民税
道府県知事 都知事
市町村 特別区
市町村長 特別区長
art-734/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-3
In the case referred to in the preceding paragraph, the provisions of Chapter II, Section 1, Subsection 1 (excluding the provisions concerning corporate prefectural inhabitant tax), Subsection 2, Subsections 4 through 6, and the following Section apply mutatis mutandis to the tax listed in item (i) of that paragraph, and the provisions of Chapter III, Section 1 (excluding the provisions concerning individual municipal inhabitant tax) apply mutatis mutandis to the taxes listed in item (ii) of that paragraph, deeming the taxes listed in that item to be a single tax. In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Chapter II, Section 1 prefecture Tokyo Metropolis
prefectural inhabitant tax Tokyo inhabitant tax
prefectural governor Governor of Tokyo
municipality special ward
mayor of the municipality mayor of the special ward
Chapter III, Section 1 municipality Tokyo Metropolis
municipal inhabitant tax Tokyo inhabitant tax
mayor of the municipality Governor of Tokyo
Article 312, paragraph (1) 50,000 yen 50,000 yen (70,000 yen in cases other than where offices, places of business or dormitories, etc. are also located in the area of the Tokyo Metropolis other than the area of special wards (hereinafter referred to as the "case where offices, etc. are also located outside the special wards"))
120,000 yen 120,000 yen (140,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
130,000 yen 130,000 yen (180,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
150,000 yen 150,000 yen (200,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
160,000 yen 160,000 yen (290,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
400,000 yen 400,000 yen (530,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
410,000 yen 410,000 yen (in cases other than the case where offices, etc. are also located outside the special wards, 950,000 yen for those falling under item (iv) of the table in Article 52, paragraph (1), and 1,210,000 yen for those falling under item (v) of that table)
1,750,000 yen 1,750,000 yen (2,290,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
3,000,000 yen 3,000,000 yen (3,800,000 yen in cases other than the case where offices, etc. are also located outside the special wards)
Article 312, paragraph (2) the rate obtained by multiplying the tax rate of each item of the table in that paragraph by 1.2 the rate obtained by multiplying the tax rate of each item of the table in that paragraph by 1.2 (in cases other than the case where offices, etc. are also located outside the special wards, for the corporations listed in each item of the table in that paragraph, the rate obtained by adding, to the rate obtained by multiplying the tax rate of that item in the case where offices, etc. are also located outside the special wards by 1.2, the rate equivalent to the tax rate of each item corresponding to the classification listed in each item of the table in Article 52, paragraph (1) relating to the corporation)
Article 314-4, paragraph (1) six percent seven percent
8.4 percent 10.4 percent
Article 321-8, paragraph (36) the total of the amount of corporation tax prescribed in that paragraph, the amount of income-based local corporation tax prescribed in paragraph (10) of that Article, and the corporation tax levy amount prescribed in Article 53, paragraph (36) the total of the amount of corporation tax prescribed in that paragraph and the amount of income-based local corporation tax prescribed in paragraph (10) of that Article
Article 321-8, paragraph (37) the total of the amount of corporation tax prescribed in that paragraph, the amount of income-based local corporation tax prescribed in paragraph (9) of that Article, and the corporation tax levy amount prescribed in Article 53, paragraph (37) the total of the amount of corporation tax prescribed in that paragraph and the amount of income-based local corporation tax prescribed in paragraph (9) of that Article
Article 321-8, paragraph (38) the total of the deduction limit under Article 69, paragraph (1) of the Corporation Tax Act or the deduction limit under Article 144-2, paragraph (1) of that Act, the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article, and the limit of deduction under Article 53, paragraph (38) that is specified by Cabinet Order the total of the deduction limit under Article 69, paragraph (1) of the Corporation Tax Act or the deduction limit under Article 144-2, paragraph (1) of that Act, and the local corporation tax deduction limit under Article 12, paragraph (1) of the Local Corporation Tax Act or the amount calculated as specified by Cabinet Order under paragraph (2) of that Article
the following Section prefecture Tokyo Metropolis
prefectural inhabitant tax Tokyo inhabitant tax
prefectural governor Governor of Tokyo
municipality special ward
mayor of the municipality mayor of the special ward
machine translation, not official
**第四項** 都は、第一条第二項の規定にかかわらず、政令で定めるところにより、都内の市町村に対し、都に納付された法人の行う事業に対する事業税の額に相当する額（第七十二条の二十四の七第九項の規定により同条第一項から第五項までに規定する標準税率（以下この項において「標準税率」という。）を超える税率で事業税を課する場合には、都に納付された法人の行う事業に対する事業税の額に相当する額から当該額に都が標準税率を超えて課する部分に相当する額の割合として政令で定めるところにより算定した率を乗じて得た額を控除した額）に第七十二条の七十六に規定する政令で定める率を乗じて得た額を統計法第二条第四項に規定する基幹統計である経済構造統計（総務省令で定めるものに限る。）の最近に公表された結果による各市町村及び特別区の従業者数で按分して得た額のうち各市町村に係る額を交付するものとする。
art-734/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-4
Notwithstanding the provisions of Article 1, paragraph (2), the Tokyo Metropolis is to, as provided by Cabinet Order, distribute to municipalities within the Tokyo Metropolis the portion for each municipality of the amount obtained by apportioning, according to the number of workers in each municipality and special ward as shown by the most recently published results of the Economic Structure Statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act, the amount obtained by multiplying by the rate specified by Cabinet Order prescribed in Article 72-76 the amount equivalent to the amount of enterprise tax on the business conducted by corporations that has been paid to the Tokyo Metropolis (where enterprise tax is imposed at a rate exceeding the standard tax rate prescribed in Article 72-24-7, paragraphs (1) through (5) (hereinafter in this paragraph referred to as the "standard tax rate") pursuant to paragraph (9) of that Article, the amount obtained by deducting, from the amount equivalent to the amount of enterprise tax on the business conducted by corporations that has been paid to the Tokyo Metropolis, the amount obtained by multiplying that amount by the rate calculated as specified by Cabinet Order as the proportion of the portion that the Tokyo Metropolis imposes in excess of the standard tax rate).
machine translation, not official
**第五項** 都が第一項の規定によりその特別区の存する区域において、固定資産税を課する場合には、第三百四十九条の四及び第三百四十九条の五の規定は、適用しない。
art-734/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-5
Where the Tokyo Metropolis imposes the fixed assets tax in the area where its special wards are located pursuant to the provisions of paragraph (1), the provisions of Articles 349-4 and 349-5 do not apply.
machine translation, not official
**第六項** 都は、その特別区の存する区域において、第一項に掲げるものを除くほか、別に税目を起こして、普通税を課することができる。この場合においては、都を市とみなして、第三章第九節の規定を準用する。
art-734/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-6
In the area where its special wards are located, the Tokyo Metropolis may, in addition to the taxes listed in paragraph (1), establish a separate tax item and impose an ordinary tax. In this case, the provisions of Chapter III, Section 9 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.
machine translation, not official
### 第七百三十五条（都における目的税の特例） — Special Provisions on Earmarked Taxes in the Tokyo Metropolis
caption: machine translation, not official
art-735 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-735
**第一項** 都は、その特別区の存する区域において、目的税として、道府県が課することができる目的税を課することができるほか、第一条第二項の規定にかかわらず、第五条第五項及び第六項第一号に掲げる目的税を課することができる。この場合においては、都を市（同条第五項に掲げる目的税については、指定都市等）とみなして第四章中市町村の目的税に関する部分の規定を準用する。
art-735/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-735/par-1
In the area where its special wards are located, the Tokyo Metropolis may impose, as earmarked taxes, the earmarked taxes that a prefecture may impose and, notwithstanding the provisions of Article 1, paragraph (2), the earmarked taxes listed in Article 5, paragraph (5) and paragraph (6), item (i). In this case, the provisions of Chapter IV concerning earmarked taxes of municipalities apply mutatis mutandis, deeming the Tokyo Metropolis to be a city (a designated city, etc. for the earmarked tax listed in paragraph (5) of that Article).
machine translation, not official
**第二項** 都は、その特別区の存する区域において、前項に掲げるものを除くほか、別に税目を起こして、目的税を課することができる。この場合においては、都を市とみなして、第四章第八節の規定を準用する。
art-735/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-735/par-2
In the area where its special wards are located, the Tokyo Metropolis may, in addition to the taxes listed in the preceding paragraph, establish a separate tax item and impose an earmarked tax. In this case, the provisions of Chapter IV, Section 8 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city.
machine translation, not official
### 第七百三十六条（特別区における特例） — Special Provisions on Special Wards
caption: machine translation, not official
art-736 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-736
**第一項** 第一条第二項の規定によつてこの法律中市町村に関する規定を特別区に準用する場合においては、第五条第二項中「／一 市町村民税／二 固定資産税／三 軽自動車税／四 市町村たばこ税／五 鉱産税／六 特別土地保有税／」とあるのは「／一 特別区民税／二 軽自動車税／三 特別区たばこ税／四 鉱産税／」と、同条第六項中「／一 都市計画税／二 水利地益税／三 共同施設税／四 宅地開発税／五 国民健康保険税／」とあるのは「／一 水利地益税／二 共同施設税／三 宅地開発税／四 国民健康保険税／」と読み替えるものとする。
art-736/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-736/par-1
Where the provisions of this Act concerning municipalities are applied mutatis mutandis to special wards pursuant to the provisions of Article 1, paragraph (2), the phrase "/(i) municipal inhabitant tax/(ii) fixed assets tax/(iii) light motor vehicle tax/(iv) municipal tobacco tax/(v) mineral product tax/(vi) special land holding tax/" in Article 5, paragraph (2) is deemed to be replaced with "/(i) special ward inhabitant tax/(ii) light motor vehicle tax/(iii) special ward tobacco tax/(iv) mineral product tax/", and the phrase "/(i) city planning tax/(ii) water utilization and land benefit tax/(iii) joint facility tax/(iv) residential land development tax/(v) national health insurance tax/" in paragraph (6) of that Article is deemed to be replaced with "/(i) water utilization and land benefit tax/(ii) joint facility tax/(iii) residential land development tax/(iv) national health insurance tax/".
machine translation, not official
**第二項** 第五条第五項の規定は、第一条第二項の規定にかかわらず、特別区に準用しないものとする。
art-736/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-736/par-2
The provisions of Article 5, paragraph (5) do not apply mutatis mutandis to special wards, notwithstanding the provisions of Article 1, paragraph (2).
machine translation, not official
**第三項** 特別区は、特別区民税として第五条第二項第一号に掲げる税のうち個人に対して課するものを課するものとし、これについては、第三章第一節（法人の市町村民税に関する部分の規定を除く。）及び次節の規定を準用する。
art-736/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-736/par-3
A special ward is to impose, as special ward inhabitant tax, the tax listed in Article 5, paragraph (2), item (i) that is imposed on individuals, and the provisions of Chapter III, Section 1 (excluding the provisions concerning corporate municipal inhabitant tax) and the following Section apply mutatis mutandis to it.
machine translation, not official
### 第七百三十七条（特別区並びに指定都市の区及び総合区に関する特例） — Special Provisions on Special Wards and on Wards and Administratively Consolidated Wards of Designated Cities
caption: machine translation, not official
art-737 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737
**第一項** 道府県民税、市町村民税及び固定資産税に関する規定の都及び地方自治法第二百五十二条の十九第一項の市（以下この条及び次条において「指定都市」という。）に対する準用及び適用については、特別区並びに指定都市の区及び総合区の区域は、一の市の区域とみなし、なお、特別の必要がある場合には、政令で特別の定めを設けることができる。
art-737/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737/par-1
With respect to the application mutatis mutandis to, and the application to, the Tokyo Metropolis and the cities under Article 252-19, paragraph (1) of the Local Autonomy Act (hereinafter in this Article and the following Article referred to as "designated cities") of the provisions concerning prefectural inhabitant tax, municipal inhabitant tax and fixed assets tax, the area of special wards and the areas of wards and administratively consolidated wards of designated cities are deemed to be the area of a single city; furthermore, where there is a special need, special provisions may be established by Cabinet Order.
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**第二項** 特別土地保有税に関する規定の都に対する準用については、特別区の区域は、指定都市の区又は総合区の区域とみなす。
art-737/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737/par-2
With respect to the application mutatis mutandis to the Tokyo Metropolis of the provisions concerning special land holding tax, the area of special wards is deemed to be the area of a ward or administratively consolidated ward of a designated city.
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**第三項** 事業所税に関する規定の都に対する準用については、特別区の存する区域は、指定都市等の区域とみなす。
art-737/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737/par-3
With respect to the application mutatis mutandis to the Tokyo Metropolis of the provisions concerning business office tax, the area where special wards are located is deemed to be the area of a designated city, etc.
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### 第七百三十七条の二（指定都市の指定があつた場合等の道府県民税及び市町村民税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax Where a Designated City Has Been Designated, etc.
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art-737-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737-2
**第一項** 道府県民税又は市町村民税の所得割の納税義務者の賦課期日現在における住所が指定都市以外の市町村の区域内にある場合において、当該納税義務者の当該賦課期日現在における住所地が当該賦課期日の属する年の一月二日から四月一日までの間に指定都市の区域内となつたときは、道府県民税又は市町村民税に関する規定の適用については、当該納税義務者を当該賦課期日現在において当該指定都市の区域内に住所を有した者とみなす。
art-737-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737-2/par-1
Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a municipality other than a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that designated city as of that assessment date.
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**第二項** 道府県民税又は市町村民税の所得割の納税義務者の賦課期日現在における住所が指定都市の区域内にある場合において、当該納税義務者の当該賦課期日現在における住所地が当該賦課期日の属する年の一月二日から四月一日までの間に指定都市以外の市町村の区域内となつたときは、道府県民税又は市町村民税に関する規定の適用については、当該納税義務者を当該賦課期日現在において当該市町村の区域内に住所を有した者とみなす。
art-737-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737-2/par-2
Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a municipality other than a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that municipality as of that assessment date.
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### 第七百三十八条（島における特例） — Special Provisions for Islands
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art-738 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-738
**第一項** 島における地方税及びその賦課徴収に関し、この法律の規定をそのまま適用することが困難である事項については、政令で特別の定を設けることができる。
art-738/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-738/par-1
With respect to local taxes on islands and their assessment and collection, special provisions may be established by Cabinet Order on matters for which it is difficult to apply the provisions of this Act as they stand.
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### 第七百三十九条（特別区税等の特例） — Special Provisions on Special Ward Taxes, etc.
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art-739 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-739
**第一項** 特別区税及び都の特別区の存する区域における都税並びにその賦課徴収に関し、この法律の規定をそのまま適用することが困難である事項については政令で、特別の定を設けることができる。
art-739/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-739/par-1
With respect to special ward taxes and Tokyo taxes in the area where the special wards of the Tokyo Metropolis are located, and their assessment and collection, special provisions may be established by Cabinet Order on matters for which it is difficult to apply the provisions of this Act as they stand.
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## 第二節 個人の市町村民税、個人の道府県民税及び森林環境税の賦課徴収に関する調整 — Section 2 Coordination Concerning the Assessment and Collection of Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax
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ch-5/sec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#ch-5/sec-2
### 第七百三十九条の二（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — Tax Notices, etc. for Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax
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art-739-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2
**第一項** 市町村長は、第一号に掲げる文書を第二号及び第三号に掲げる文書と併せて、総務省令で定める様式に準じて作成するものとする。
art-739-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1
The mayor of a municipality is to prepare the documents listed in item (i), together with the documents listed in items (ii) and (iii), in conformity with the form specified by Order of the Ministry of Internal Affairs and Communications.
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**一** 個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割を除く。以下この条、次条及び第七百三十九条の四第一項において同じ。）の賦課徴収に用いる納税通知書、納期限変更告知書、特別徴収義務者及び特別徴収に係る納税義務者に交付する特別徴収の方法により徴収する旨の通知書、督促状その他の文書（以下この条において「賦課徴収関係文書」という。）
art-739-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1/item-1
a tax notice, a notice of change of due date for payment, a written notice to the effect that the tax is to be collected by special collection, delivered to the special collection agent and to the person liable for tax subject to special collection, a demand letter and other documents used for the assessment and collection of individual municipal inhabitant tax (excluding the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) (hereinafter in this Article referred to as "assessment and collection documents");
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**二** 第四十一条第一項の規定により個人の市町村民税と併せて賦課徴収を行う個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割を除く。以下この条、次条及び第七百三十九条の四第一項において同じ。）の賦課徴収に用いる賦課徴収関係文書
art-739-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1/item-2
assessment and collection documents used for the assessment and collection of individual prefectural inhabitant tax (excluding the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed under Article 50-2; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) that is assessed and collected together with individual municipal inhabitant tax pursuant to the provisions of Article 41, paragraph (1);
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**三** 森林環境税及び森林環境譲与税に関する法律第七条第一項の規定により個人の市町村民税及びこれと併せて賦課徴収を行う個人の道府県民税と併せて賦課徴収を行う森林環境税の賦課徴収に用いる賦課徴収関係文書
art-739-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1/item-3
assessment and collection documents used for the assessment and collection of the forest environment tax that is assessed and collected together with individual municipal inhabitant tax and with the individual prefectural inhabitant tax assessed and collected together with it, pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.
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### 第七百三十九条の三（個人の市町村民税、個人の道府県民税及び森林環境税に係る延滞金の計算） — Calculation of Delinquency Charges on Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax
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art-739-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-3
**第一項** 個人の市町村民税、第四十一条第一項の規定によりこれと併せて賦課徴収を行う個人の道府県民税及び森林環境税及び森林環境譲与税に関する法律第七条第一項の規定によりこれらと併せて賦課徴収を行う森林環境税に係る第三百二十一条の二（第四十一条第一項及び同法第七条第一項の規定によりその例によることとされる場合を含む。）及び第三百二十六条（第四十一条第一項及び同法第七条第一項の規定によりその例によることとされる場合を含む。）の規定による延滞金の計算については、個人の市町村民税の額、個人の道府県民税の額及び森林環境税の額の合算額によりこれらの規定を適用するものとする。
art-739-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-3/par-1
With respect to the calculation of delinquency charges under Article 321-2 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) and Article 326 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) on individual municipal inhabitant tax, individual prefectural inhabitant tax that is assessed and collected together with it pursuant to the provisions of Article 41, paragraph (1), and forest environment tax that is assessed and collected together with them pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, those provisions are to be applied on the basis of the total of the amount of individual municipal inhabitant tax, the amount of individual prefectural inhabitant tax and the amount of forest environment tax.
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### 第七百三十九条の四（個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金及び森林環境税に係る徴収金の納付又は納入等） — Payment or Remittance, etc. of Local Government Levies on Individual Municipal Inhabitant Tax, Local Government Levies on Individual Prefectural Inhabitant Tax and Collections Relating to the Forest Environment Tax
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art-739-4 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-4
**第一項** 個人の市町村民税に係る地方団体の徴収金、第四十二条第一項の規定によりこれと併せて納付し、又は納入すべき個人の道府県民税に係る地方団体の徴収金及び森林環境税及び森林環境譲与税に関する法律第八条第一項の規定によりこれらと併せて納付し、又は納入すべき森林環境税に係る徴収金（同法第二条第五号に規定する森林環境税に係る徴収金をいう。以下この条及び次条において同じ。）の納付又は納入があつた場合には、その納付額又は納入額から督促手数料及び滞納処分費を控除した額を個人の市町村民税、個人の道府県民税及び森林環境税の額に按分した額に相当する個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金又は森林環境税に係る徴収金の納付又は納入があつたものとする。
art-739-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-4/par-1
Where local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and collections relating to the forest environment tax (meaning the collections relating to the forest environment tax prescribed in Article 2, item (v) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax; the same applies hereinafter in this Article and the following Article) that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax have been paid or remitted, it is deemed that payment or remittance has been made of the local government levies on individual municipal inhabitant tax, local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax equivalent to the amounts obtained by apportioning, among the amounts of individual municipal inhabitant tax, individual prefectural inhabitant tax and forest environment tax, the amount obtained by deducting the demand fee and expenses for the delinquent tax collection procedure from the amount paid or remitted.
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**第二項** 市町村は、個人の道府県民税に係る地方団体の徴収金又は森林環境税に係る徴収金の納付又は納入があつた場合には、当該納付又は納入があつた月の翌月十日までに、政令で定めるところにより、これを道府県に払い込むものとする。
art-739-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-4/par-2
When local government levies on individual prefectural inhabitant tax or collections relating to the forest environment tax have been paid or remitted, a municipality is to pay them into the prefecture, as provided by Cabinet Order, by the 10th day of the month following the month in which that payment or remittance was made.
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### 第七百三十九条の五（個人の道府県民税に係る徴収及び滞納処分の特例等） — Special Provisions on Collection and Delinquent Tax Collection Procedures Relating to Individual Prefectural Inhabitant Tax, etc.
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art-739-5 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5
**第一項** 第四十六条第二項の規定により市町村長から道府県知事に対し、個人の道府県民税の滞納に関する報告があつた場合には、道府県知事が市町村長の同意を得て、当該報告に係る滞納者の全部又は一部について一年を超えない範囲内で定めた一定の期間に限り、道府県の徴税吏員は、当該滞納に係る個人の道府県民税に係る地方団体の徴収金、第四十二条第一項の規定によりこれと併せて納付し、又は納入すべき個人の市町村民税に係る地方団体の徴収金及び森林環境税及び森林環境譲与税に関する法律第八条第一項の規定によりこれらと併せて納付し、又は納入すべき森林環境税に係る徴収金（当該滞納に係る個人の道府県民税が第二十四条第一項第二号に掲げる者に対して課する均等割又は第五十条の二の規定により課する所得割である場合には、当該滞納に係る個人の道府県民税に係る地方団体の徴収金及び第四十二条第一項の規定によりこれと併せて納付し、又は納入すべき第二百九十四条第一項第二号に掲げる者に対して課する均等割又は第三百二十八条の規定により課する所得割に係る地方団体の徴収金。次項において同じ。）について、併せて、個人の市町村民税の徴収の例により徴収し、又は国税徴収法に規定する滞納処分の例により滞納処分をすることができる。
art-739-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
Where a report on delinquency in individual prefectural inhabitant tax has been made by the mayor of a municipality to the prefectural governor pursuant to the provisions of Article 46, paragraph (2), then, for all or part of the persons delinquent in payment relating to that report, only for a fixed period within a range not exceeding one year that the prefectural governor has determined with the consent of the mayor of the municipality, prefectural tax collection officials may, together, collect the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax (where the individual prefectural inhabitant tax relating to that delinquency is the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) or the income levy imposed under Article 50-2, the local government levies on the individual prefectural inhabitant tax relating to that delinquency and the local government levies on the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) or the income levy imposed under Article 328 that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1); the same applies in the following paragraph) in accordance with the rules for the collection of individual municipal inhabitant tax, or carry out delinquent tax collection procedures in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
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**第二項** 市町村長は、前項の滞納者が、同項の報告があつた日の属する年の六月一日以後同項の一定の期間の末日までの間の納期限に係る個人の道府県民税を滞納したときは、その旨を遅滞なく道府県知事に報告するものとする。この場合において、道府県知事が市町村長の同意を得たときは、道府県の徴税吏員は、当該滞納に係る個人の道府県民税に係る地方団体の徴収金、第四十二条第一項の規定によりこれと併せて納付し、又は納入すべき個人の市町村民税に係る地方団体の徴収金及び森林環境税及び森林環境譲与税に関する法律第八条第一項の規定によりこれらと併せて納付し、又は納入すべき森林環境税に係る徴収金について、前項の一定の期間に限り、同項の規定の例により、同項の地方団体の徴収金及び森林環境税に係る徴収金と併せて徴収し、又は滞納処分をすることができる。
art-739-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
Where a person delinquent in payment referred to in the preceding paragraph has fallen delinquent in individual prefectural inhabitant tax with a due date for payment falling on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made, up to the last day of the fixed period referred to in the preceding paragraph, the mayor of the municipality is to report that fact to the prefectural governor without delay. In this case, if the prefectural governor has obtained the consent of the mayor of the municipality, prefectural tax collection officials may, only for the fixed period referred to in the preceding paragraph, in accordance with the rules of the preceding paragraph, collect, or carry out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax relating to that delinquency, the local government levies on individual municipal inhabitant tax that are to be paid or remitted together with them pursuant to the provisions of Article 42, paragraph (1), and the collections relating to the forest environment tax that are to be paid or remitted together with them pursuant to the provisions of Article 8, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, together with the local government levies and the collections relating to the forest environment tax referred to in the preceding paragraph.
machine translation, not official
**第三項** 道府県の徴税吏員は、前二項の規定により徴収し、又は滞納処分をする場合には、当該市町村の徴税吏員から、前二項の規定により道府県の徴税吏員が徴収し、又は滞納処分をする個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金について、徴収の引継ぎを受けるものとし、第一項の一定の期間が経過した場合には、当該市町村の徴税吏員に徴収の引継ぎをするものとする。ただし、当該道府県の徴税吏員は、当該市町村の徴税吏員との協議により、滞納処分を続行することができる。
art-739-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-3
When collecting or carrying out delinquent tax collection procedures pursuant to the preceding two paragraphs, prefectural tax collection officials are to take over the collection from the municipal tax collection officials of the municipality in question, with respect to the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to the preceding two paragraphs, and, when the fixed period referred to in paragraph (1) has elapsed, are to hand over the collection to the municipal tax collection officials of the municipality in question; provided, however, that the prefectural tax collection officials may continue the delinquent tax collection procedures by consultation with the municipal tax collection officials of the municipality in question.
machine translation, not official
**第四項** 市町村の徴税吏員は、第一項の一定の期間中は、同項又は第二項の規定により道府県の徴税吏員が徴収し、又は滞納処分をする個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金については、納税者が納税通知書に記載した納付の場所に納付し、又は特別徴収義務者が市町村長の指定する場所に納入する場合を除くほか、徴収することができないものとし、第一項の一定の期間前に滞納処分に着手したものについて滞納処分をする場合を除くほか、滞納処分をすることができないものとする。
art-739-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-4
During the fixed period referred to in paragraph (1), municipal tax collection officials may not collect the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax that prefectural tax collection officials are to collect or carry out delinquent tax collection procedures for pursuant to that paragraph or paragraph (2), except where a taxpayer pays at the place of payment stated in the tax notice or a special collection agent remits at the place designated by the mayor of the municipality, and may not carry out delinquent tax collection procedures, except where carrying out delinquent tax collection procedures for matters for which such procedures were commenced before the fixed period referred to in paragraph (1).
machine translation, not official
**第五項** 市町村は、道府県が第一項又は第二項の規定により滞納に係る個人の道府県民税に係る地方団体の徴収金、個人の市町村民税に係る地方団体の徴収金及び森林環境税に係る徴収金を徴収し、又はこれらについて滞納処分をする場合には、道府県に協力するものとする。
art-739-5/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-5
Where a prefecture collects, or carries out delinquent tax collection procedures on, the local government levies on individual prefectural inhabitant tax, the local government levies on individual municipal inhabitant tax and the collections relating to the forest environment tax relating to delinquency pursuant to the provisions of paragraph (1) or (2), municipalities are to cooperate with the prefecture.
machine translation, not official
**第六項** 道府県は、第一項又は第二項の規定により徴収し、又は滞納処分をした個人の市町村民税に係る地方団体の徴収金を、翌月十日までに、政令で定めるところにより、市町村に払い込むものとする。
art-739-5/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-6
The prefecture is to pay into the municipality, as provided by Cabinet Order, by the 10th day of the following month, the local government levies on individual municipal inhabitant tax that it has collected or on which it has carried out delinquent tax collection procedures pursuant to the provisions of paragraph (1) or (2).
machine translation, not official
**第七項** 道府県知事は、第一項の一定の期間の経過後、遅滞なく、市町村長に対し、当該期間中において行つた徴収及び滞納処分の状況を通知しなければならない。
art-739-5/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-7
The prefectural governor must, without delay after the lapse of the fixed period referred to in paragraph (1), notify the mayor of the municipality of the status of the collection and the delinquent tax collection procedures carried out during that period.
machine translation, not official
**第八項** 前各項の規定は、第四十六条第三項の規定により個人の道府県民税の賦課徴収に関する事項の報告の請求があつた場合において、市町村長から道府県知事に対し、個人の道府県民税の滞納（同条第二項又は第二項の規定による報告に係るものを除く。）に関する報告があつたときについて準用する。この場合において、第二項中「日の属する年の六月一日以後」とあるのは、「日以後」と読み替えるものとする。
art-739-5/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-8
The provisions of the preceding paragraphs apply mutatis mutandis where, upon a request for a report on matters concerning the assessment and collection of individual prefectural inhabitant tax having been made pursuant to the provisions of Article 46, paragraph (3), the mayor of the municipality has made a report to the prefectural governor on delinquency in individual prefectural inhabitant tax (excluding that relating to a report under the provisions of paragraph (2) of that Article or paragraph (2)). In this case, the phrase "on or after June 1 of the year that includes the day on which the report under the preceding paragraph was made" in paragraph (2) is deemed to be replaced with "on or after the day on which the report under the preceding paragraph was made".
machine translation, not official
**第九項** 第三項（前項において準用する場合を含む。）の徴収の引継ぎ及び滞納処分の続行に関し必要な事項は、政令で定める。
art-739-5/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-9
Matters necessary for the taking over of collection and the continuation of delinquent tax collection procedures under paragraph (3) (including as applied mutatis mutandis pursuant to the preceding paragraph) are specified by Cabinet Order.
machine translation, not official
### 第七百三十九条の六（道府県が行う滞納処分に関する罪等） — Offenses, etc. Concerning Delinquent Tax Collection Procedures Carried Out by Prefectures
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art-739-6 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6
**第一項** 個人の道府県民税の納税者又は特別徴収義務者が前条第一項又は第二項（これらの規定を同条第八項において準用する場合を含む。以下この条において同じ。）の規定による滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県及び市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-739-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-1
If a taxpayer of individual prefectural inhabitant tax or a special collection agent, with the purpose of evading the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article (including as applied mutatis mutandis pursuant to paragraph (8) of that Article; the same applies hereinafter in this Article), conceals or damages the person's property, disposes of it to the detriment of the prefecture and municipality, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者又は特別徴収義務者の財産を占有する第三者が納税者又は特別徴収義務者に前条第一項又は第二項の規定による滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-739-6/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-2
The same applies where a third party who is in possession of the property of a taxpayer or special collection agent commits the act referred to in the preceding paragraph with the purpose of enabling the taxpayer or special collection agent to evade the execution of delinquent tax collection procedures under the provisions of paragraph (1) or (2) of the preceding Article.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者若しくは特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-739-6/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-3
If a person, knowing the circumstances, becomes the counterparty of a taxpayer or special collection agent, or of a third party in possession of that person's property, in an act referred to in the preceding two paragraphs, the person who committed the violation as that counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-739-6/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-4
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条第一項又は第二項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-739-6/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-4/item-1
if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 前条第一項又は第二項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-739-6/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-4/item-2
if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 前条第一項又は第二項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-739-6/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-4/item-3
if, in the case referred to in paragraph (1) or (2) of the preceding Article, the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第五項** 前条第一項又は第二項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-739-6/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-5
In the case referred to in paragraph (1) or (2) of the preceding Article, a person who makes a false statement on a matter to be stated to the prefectural governor in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
**第六項** 法人（法人でない社団又は財団で代表者又は管理人の定めのあるものを含む。以下この項において同じ。）の代表者（当該社団又は財団の代表者又は管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項から第四項までの違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-739-6/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-6
Where a representative of a corporation (including an association or foundation without juridical personality for which a representative or administrator has been designated; the same applies hereinafter in this paragraph) (including a representative or administrator of that association or foundation), or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraphs (1) to (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第七項** 法人でない社団又は財団で代表者又は管理人の定めのあるものについて前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該法人でない社団又は財団で代表者又は管理人の定めのあるものを代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-739-6/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-7
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality for which a representative or administrator has been designated, that representative or administrator represents the association or foundation in respect of its procedural acts, and the provisions of laws and regulations on criminal proceedings where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
## 第三節 固定資産税の特例 — Section 3 Special Provisions on Fixed Assets Tax
heading: machine translation, not official
ch-5/sec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#ch-5/sec-3
### 第七百四十条（大規模の償却資産に対する道府県の課税権） — Prefectural Taxing Authority over Large-Scale Depreciable Assets
caption: machine translation, not official
art-740 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-740
**第一項** 大規模の償却資産（新設大規模償却資産を含む。以下この節において同じ。）が所在する市町村（第三百八十九条第一項の規定による配分の結果大規模の償却資産が所在することとなる市町村を含む。以下この条において同じ。）を包括する道府県は、普通税として、第四条第二項各号に掲げるものを課するほか、当該大規模の償却資産に対し、当該大規模の償却資産の価額（第三百四十九条の二、第三百四十九条の三又は第三百四十九条の三の四の規定により固定資産税の課税標準となるべき額をいう。）のうち第三百四十九条の四及び第三百四十九条の五の規定により当該大規模の償却資産が所在する市町村が課することができる固定資産税の課税標準となるべき金額を超える部分の金額を課税標準として、固定資産税を課するものとする。
art-740/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-740/par-1
A prefecture that encompasses a municipality in which large-scale depreciable assets (including newly built large-scale depreciable assets; the same applies hereinafter in this Section) are located (including a municipality in which large-scale depreciable assets come to be located as a result of allocation under the provisions of Article 389, paragraph (1); the same applies hereinafter in this Article) is to impose, as ordinary taxes, the taxes listed in the items of Article 4, paragraph (2) and, in addition, fixed assets tax on those large-scale depreciable assets, with the tax base being the portion of the value of those large-scale depreciable assets (meaning the amount that is to be the tax base of fixed assets tax pursuant to the provisions of Article 349-2, Article 349-3 or Article 349-3-4) exceeding the amount that is to be the tax base of fixed assets tax that the municipality in which those large-scale depreciable assets are located may impose pursuant to the provisions of Articles 349-4 and 349-5.
machine translation, not official
### 第七百四十一条（道府県が課する固定資産税の税率） — Tax Rate of Fixed Assets Tax Imposed by Prefectures
caption: machine translation, not official
art-741 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-741
**第一項** 大規模の償却資産に対して道府県が課する固定資産税の標準税率は、百分の一・四とする。
art-741/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-741/par-1
The standard tax rate of fixed assets tax imposed by a prefecture on large-scale depreciable assets is 1.4 percent.
machine translation, not official
### 第七百四十二条（大規模の償却資産の指定等） — Designation, etc. of Large-Scale Depreciable Assets
caption: machine translation, not official
art-742 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742
**第一項** 道府県知事は、第七百四十条の規定によつて道府県が固定資産税を課すべきものと認められる償却資産については、当該償却資産が第三百八十九条の規定によつて総務大臣が指定したものである場合を除き、これを指定し、遅滞なく、その旨を当該償却資産の所有者及び当該償却資産の所在地の市町村長に通知しなければならない。
art-742/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-1
The prefectural governor is to designate depreciable assets on which a prefecture is found to be required to impose fixed assets tax under the provisions of Article 740, except where those depreciable assets have been designated by the Minister for Internal Affairs and Communications under the provisions of Article 389, and must notify the owner of the depreciable assets and the mayor of the municipality where the depreciable assets are located to that effect without delay.
machine translation, not official
**第二項** 市町村長は、前項の規定による通知に係るもの以外になお第七百四十条の規定によつて道府県が固定資産税を課すべき償却資産があると認める場合においては、遅滞なく、その旨を道府県知事に通知しなければならない。
art-742/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-2
Where the mayor of a municipality finds that there are depreciable assets, other than those covered by the notice under the preceding paragraph, on which a prefecture is still to impose fixed assets tax under the provisions of Article 740, the mayor must notify the prefectural governor to that effect without delay.
machine translation, not official
**第三項** 道府県知事は、前項の規定による市町村長の通知に基いて、第一項の規定による指定に追加して道府県が固定資産税を課すべきものと認められる償却資産を指定することができる。この場合においては、道府県知事は、遅滞なく、その旨を当該償却資産の所有者及び当該償却資産の所在地の市町村長に通知しなければならない。
art-742/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-3
Based on the notice of the mayor of the municipality under the preceding paragraph, the prefectural governor may designate, in addition to the designation under the provisions of paragraph (1), depreciable assets on which a prefecture is found to be required to impose fixed assets tax. In this case, the prefectural governor must notify the owner of the depreciable assets and the mayor of the municipality where the depreciable assets are located to that effect without delay.
machine translation, not official
### 第七百四十三条（大規模の償却資産の価格等の決定等） — Determination, etc. of the Price, etc. of Large-Scale Depreciable Assets
caption: machine translation, not official
art-743 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743
**第一項** 道府県知事は、前条第一項又は第三項の規定によつて指定した償却資産については、その指定した日の属する年の翌年以降、毎年一月一日現在における時価による評価を行つた後、その価格等を決定し、決定した価格等及び道府県が課する固定資産税の課税標準となるべき金額を毎年三月三十一日までに納税義務者及び当該償却資産の所在地の市町村長に通知しなければならない。ただし、災害その他特別の事情がある場合においては、四月一日以後に通知することができる。
art-743/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-1
For depreciable assets designated pursuant to the provisions of paragraph (1) or (3) of the preceding Article, the prefectural governor must, in and after the year following the year that includes the day of designation, after conducting a valuation at market value as of January 1 each year, determine the price, etc., and notify the person liable for tax and the mayor of the municipality where the depreciable assets are located of the determined price, etc. and the amount that is to be the tax base of fixed assets tax imposed by the prefecture, by March 31 each year; provided, however, that in the case of a disaster or other special circumstances, the notification may be made on or after April 1.
machine translation, not official
**第二項** 道府県知事は、前項の規定によつて決定した価格等に重大な錯誤があることを発見した場合においては、直ちに、当該価格等を修正し、遅滞なく、修正した価格等及び道府県が課する固定資産税の課税標準となるべき金額を納税義務者及び当該償却資産の所在地の市町村長に通知しなければならない。
art-743/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-2
If the prefectural governor discovers that there is a material error in the price, etc. determined pursuant to the provisions of the preceding paragraph, the governor must immediately correct that price, etc., and notify the person liable for tax and the mayor of the municipality where the depreciable assets are located of the corrected price, etc. and the amount that is to be the tax base of fixed assets tax imposed by the prefecture, without delay.
machine translation, not official
**第三項** 道府県知事は、第一項の規定によつて償却資産の価格等を決定した場合においては、総務省令の定めるところによつてその結果の概要調書を作成し、毎年四月中にこれを総務大臣に送付しなければならない。ただし、同項ただし書の規定により四月一日以後に通知した場合にあつては、その通知した日から一月以内に送付しなければならない。
art-743/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-3
When the prefectural governor has determined the price, etc. of depreciable assets pursuant to the provisions of paragraph (1), the governor must prepare a summary report of the results as provided by Order of the Ministry of Internal Affairs and Communications and send it to the Minister for Internal Affairs and Communications during April each year; provided, however, that where the notification was made on or after April 1 pursuant to the proviso to that paragraph, it must be sent within one month from the date of that notification.
machine translation, not official
### 第七百四十四条（大規模の償却資産の価格等の決定に関する審査請求に対する裁決の通知） — Notification of Decisions on Requests for Review Concerning the Determination of the Price, etc. of Large-Scale Depreciable Assets
caption: machine translation, not official
art-744 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-744
**第一項** 道府県知事は、前条第一項又は第二項の規定による価格等の決定についての審査請求に対する裁決をしたときは、遅滞なく、その旨を関係市町村長に通知しなければならない。
art-744/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-744/par-1
When the prefectural governor has made a decision on a request for review concerning the determination of the price, etc. under the provisions of paragraph (1) or (2) of the preceding Article, the governor must notify the mayor of the relevant municipality to that effect without delay.
machine translation, not official
### 第七百四十五条（道府県が課する固定資産税の賦課徴収等） — Assessment and Collection, etc. of Fixed Assets Tax Imposed by Prefectures
caption: machine translation, not official
art-745 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745
**第一項** 大規模の償却資産に対して道府県が課する固定資産税の賦課徴収等に関しては、この節に特別の定めがあるものを除くほか、第三百四十一条第四号及び第五号、第三百四十三条第一項、第三百五十三条から第三百五十九条まで、第三百六十二条、第三百六十四条（第三項、第四項及び第十項を除く。）、第三百六十四条の二から第三百六十七条まで、第三百六十九条、第三百七十一条から第三百七十六条まで、第三百八十三条、第三百八十五条、第三百八十六条並びに第四百三条の規定を準用する。この場合において、これらの規定中「市町村」とあるのは「道府県」と、「市町村長」とあるのは「道府県知事」と読み替えるものとする。
art-745/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745/par-1
With respect to the assessment and collection, etc. of fixed assets tax imposed by a prefecture on large-scale depreciable assets, the provisions of Article 341, items (iv) and (v), Article 343, paragraph (1), Articles 353 through 359, Article 362, Article 364 (excluding paragraphs (3), (4) and (10)), Articles 364-2 through 367, Article 369, Articles 371 through 376, Article 383, Article 385, Article 386 and Article 403 apply mutatis mutandis, except as otherwise specially provided in this Section. In this case, the phrase "municipality" in those provisions is deemed to be replaced with "prefecture", and the phrase "mayor of the municipality" is deemed to be replaced with "prefectural governor".
machine translation, not official
**第二項** 道府県知事は、第三百八十三条若しくは前項において準用する第三百八十三条の規定によつて市町村長若しくは道府県知事に申告をする義務がある者又は第三百九十四条の規定によつて道府県知事若しくは総務大臣に申告をする義務がある者がそのすべき申告をしなかつたこと又は虚偽の申告をしたことにより第四百十七条又は第七百四十三条第二項の規定によつて当該償却資産の価格を決定し、又は修正したことに基づいてその者に係る固定資産税額に不足税額があることを発見した場合においては、直ちにその不足税額を追徴しなければならない。この場合において、不足税額のうち、第三百六十八条第一項ただし書の規定によつて市町村長が追徴することができる額があるときは、道府県知事の追徴すべき額は、当該不足税額から当該市町村長が追徴することができる額を控除した額とする。
art-745/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745/par-2
If the prefectural governor discovers that there is a shortfall in the fixed assets tax amount of a person who is obliged to file a declaration with the mayor of a municipality or the prefectural governor pursuant to the provisions of Article 383 or Article 383 as applied mutatis mutandis pursuant to the preceding paragraph, or of a person who is obliged to file a declaration with the prefectural governor or the Minister for Internal Affairs and Communications pursuant to the provisions of Article 394, based on the determination or correction of the price of the depreciable assets under the provisions of Article 417 or Article 743, paragraph (2), because that person failed to file the declaration the person was required to file or filed a false declaration, the governor must immediately collect the shortfall by additional collection. In this case, if there is, among the shortfall, an amount that the mayor of the municipality may collect by additional collection pursuant to the provisions of the proviso to Article 368, paragraph (1), the amount to be collected by additional collection by the prefectural governor is the amount obtained by deducting from the shortfall the amount that the mayor of the municipality may collect.
machine translation, not official
**第三項** 第三百六十八条第二項及び第三項の規定は、前項の規定によつて道府県知事が不足税額を追徴する場合について準用する。この場合において、同条第二項中「市町村」とあるのは「道府県」と、同条第三項中「市町村長」とあるのは「道府県知事」と読み替えるものとする。
art-745/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745/par-3
The provisions of Article 368, paragraphs (2) and (3) apply mutatis mutandis where the prefectural governor collects a shortfall by additional collection pursuant to the provisions of the preceding paragraph. In this case, the phrase "municipal" in paragraph (2) of that Article is deemed to be replaced with "prefectural", and the phrase "mayor of the municipality" in paragraph (3) of that Article is deemed to be replaced with "prefectural governor".
machine translation, not official
### 第七百四十六条 〔削除 / repealed〕
art-746 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-746
**第一項** 削除
art-746/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-746/par-1
### 第七百四十七条（指定都市の指定があつた場合の大規模の償却資産に対する固定資産税の特例） — Special Provisions on Fixed Assets Tax on Large-Scale Depreciable Assets Where a Designated City Has Been Designated
caption: machine translation, not official
art-747 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-747
**第一項** 第三百四十九条の四、第三百四十九条の五及び第七百四十条から前条までの規定は、一月二日以後四月一日以前において地方自治法第二百五十二条の十九第一項の規定により指定された市に所在する大規模の償却資産に対して課する固定資産税については、当該指定された日（以下「指定日」という。）の属する年の四月一日の属する年度分の固定資産税に限り、適用しないものとする。この場合において、指定日前に当該固定資産税について第七百四十三条第一項若しくは第二項又は第七百四十五条の規定により道府県知事又は道府県の徴税吏員がした行為及び納税義務者が道府県知事に対してした行為は第三章第二節の規定により当該市の長又は徴税吏員がした行為及び当該市の長に対してした行為と、指定日前における当該償却資産の価格等の決定又は修正に対する審査請求は第四百三十二条第一項の規定による審査の申出と、指定日前における当該審査請求に対する裁決は第四百三十三条第一項の規定による審査の決定とみなす。
art-747/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-747/par-1
The provisions of Articles 349-4 and 349-5 and Articles 740 through the preceding Article do not apply to fixed assets tax imposed on large-scale depreciable assets located in a city designated pursuant to the provisions of Article 252-19, paragraph (1) of the Local Autonomy Act on or after January 2 and on or before April 1, limited to the fixed assets tax for the fiscal year that includes April 1 of the year that includes the day of that designation (hereinafter referred to as the "designated day"). In this case, acts done by the prefectural governor or a prefectural tax collection official before the designated day concerning that fixed assets tax pursuant to the provisions of Article 743, paragraph (1) or (2) or Article 745, and acts done by a person liable for tax toward the prefectural governor, are deemed to be acts done by the head of that city or a tax collection official and acts done toward the head of that city pursuant to the provisions of Chapter III, Section 2; a request for review of the determination or revision of the price, etc. of those depreciable assets made before the designated day is deemed to be an application for review under the provisions of Article 432, paragraph (1); and a decision on that request for review made before the designated day is deemed to be a decision on review under the provisions of Article 433, paragraph (1).
machine translation, not official
---
## Cites
- art-734/par-1: 第四条第二項 → 地方税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-4/par-2
- art-734/par-1: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-1/par-2
- art-734/par-1: 第五条第二項第二号 → 地方税法 第五条第二項第二号 (Article 5, paragraph (2), item (ii)), art-5/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-2/item-2
- art-734/par-1: 第六号 → 地方税法 第五条第二項第六号 (Article 5, paragraph (2), item (vi)), art-5/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-2/item-6
- art-734/par-2: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-1/par-2
- art-734/par-2/item-1: 第四条第二項第一号 → 地方税法 第四条第二項第一号 (Article 4, paragraph (2), item (i)), art-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-4/par-2/item-1
- art-734/par-2/item-2: 第四条第二項第一号 → 地方税法 第四条第二項第一号 (Article 4, paragraph (2), item (i)), art-4/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-4/par-2/item-1
- art-734/par-2/item-2: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-2/item-1
- art-734/par-3: 前項 → 地方税法 第七百三十四条第二項 (Article 734, paragraph (2)), art-734/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-2
- art-734/par-3: 同項第一号 → 地方税法 第七百三十四条第二項第一号 (Article 734, paragraph (2), item (i)), art-734/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-2/item-1
- art-734/par-3: 同項第二号 → 地方税法 第七百三十四条第二項第二号 (Article 734, paragraph (2), item (ii)), art-734/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-2/item-2
- art-734/par-3: 第三百十二条第一項 → 地方税法 第三百十二条第一項 (Article 312, paragraph (1)), art-312/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-1
- art-734/par-3: 第五十二条第一項 → 地方税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-50-7#art-52/par-1
- art-734/par-3: 第三百十二条第二項 → 地方税法 第三百十二条第二項 (Article 312, paragraph (2)), art-312/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-312#art-312/par-2
- art-734/par-3: 第三百十四条の四第一項 → 地方税法 第三百十四条の四第一項 (Article 314-4, paragraph (1)), art-314-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-314-3#art-314-4/par-1
- art-734/par-3: 第三百二十一条の八第三十六項 → 地方税法 第三百二十一条の八第三十六項 (Article 321-8, paragraph (36)), art-321-8/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-36
- art-734/par-3: 第五十三条第三十六項 → 地方税法 第五十三条第三十六項 (Article 53, paragraph (36)), art-53/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-36
- art-734/par-3: 第三百二十一条の八第三十七項 → 地方税法 第三百二十一条の八第三十七項 (Article 321-8, paragraph (37)), art-321-8/par-37 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-37
- art-734/par-3: 第五十三条第三十七項 → 地方税法 第五十三条第三十七項 (Article 53, paragraph (37)), art-53/par-37 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-37
- art-734/par-3: 第三百二十一条の八第三十八項 → 地方税法 第三百二十一条の八第三十八項 (Article 321-8, paragraph (38)), art-321-8/par-38 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-321-8#art-321-8/par-38
- art-734/par-3: 第五十三条第三十八項 → 地方税法 第五十三条第三十八項 (Article 53, paragraph (38)), art-53/par-38 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-53#art-53/par-38
- art-734/par-4: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-1/par-2
- art-734/par-4: 第七十二条の二十四の七第九項 → 地方税法 第七十二条の二十四の七第九項 (Article 72-24-7, paragraph (9)), art-72-24-7/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-9
- art-734/par-4: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-734/par-4: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-734/par-4: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-734/par-4: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-734/par-4: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-734/par-4: この項 → 地方税法 第七百三十四条第四項 (Article 734, paragraph (4)), art-734/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-4
- art-734/par-4: 第七十二条の七十六 → 地方税法 第七十二条の七十六 (Article 72-76), art-72-76 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-2/from-art-72-63-4#art-72-76
- art-734/par-4: 統計法第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-734/par-5: 第一項 → 地方税法 第七百三十四条第一項 (Article 734, paragraph (1)), art-734/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-1
- art-734/par-5: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-734/par-5: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-734/par-6: 第一項 → 地方税法 第七百三十四条第一項 (Article 734, paragraph (1)), art-734/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-734/par-1
- art-735/par-1: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-1/par-2
- art-735/par-1: 第五条第五項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-5
- art-735/par-1: 第六項第一号 → 地方税法 第五条第六項第一号 (Article 5, paragraph (6), item (i)), art-5/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-6/item-1
- art-735/par-2: 前項 → 地方税法 第七百三十五条第一項 (Article 735, paragraph (1)), art-735/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-735/par-1
- art-736/par-1: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-1/par-2
- art-736/par-1: 第五条第二項 → 地方税法 第五条第二項 (Article 5, paragraph (2)), art-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-2
- art-736/par-1: 同条第六項 → 地方税法 第五条第六項 (Article 5, paragraph (6)), art-5/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-6
- art-736/par-2: 第五条第五項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-5
- art-736/par-2: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-1/par-2
- art-736/par-3: 第五条第二項第一号 → 地方税法 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-5/par-2/item-1
- art-737/par-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-737/par-1: この条 → 地方税法 第七百三十七条 (Article 737), art-737 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737
- art-737/par-1: 次条 → 地方税法 第七百三十七条の二 (Article 737-2), art-737-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-734#art-737-2
- art-739-2/par-1: 第一号 → 地方税法 第七百三十九条の二第一項第一号 (Article 739-2, paragraph (1), item (i)), art-739-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1/item-1
- art-739-2/par-1: 第二号 → 地方税法 第七百三十九条の二第一項第二号 (Article 739-2, paragraph (1), item (ii)), art-739-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1/item-2
- art-739-2/par-1: 第三号 → 地方税法 第七百三十九条の二第一項第三号 (Article 739-2, paragraph (1), item (iii)), art-739-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2/par-1/item-3
- art-739-2/par-1/item-1: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-739-2/par-1/item-1: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328
- art-739-2/par-1/item-1: この条 → 地方税法 第七百三十九条の二 (Article 739-2), art-739-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2
- art-739-2/par-1/item-1: 次条 → 地方税法 第七百三十九条の三 (Article 739-3), art-739-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-3
- art-739-2/par-1/item-1: 第七百三十九条の四第一項 → 地方税法 第七百三十九条の四第一項 (Article 739-4, paragraph (1)), art-739-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-4/par-1
- art-739-2/par-1/item-2: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-739-2/par-1/item-2: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-739-2/par-1/item-2: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-739-2/par-1/item-2: この条 → 地方税法 第七百三十九条の二 (Article 739-2), art-739-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-2
- art-739-2/par-1/item-2: 次条 → 地方税法 第七百三十九条の三 (Article 739-3), art-739-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-3
- art-739-2/par-1/item-2: 第七百三十九条の四第一項 → 地方税法 第七百三十九条の四第一項 (Article 739-4, paragraph (1)), art-739-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-4/par-1
- art-739-2/par-1/item-3: 森林環境税及び森林環境譲与税に関する法律第七条第一項 → e-Gov law 431AC0000000003, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-739-3/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-41/par-1
- art-739-3/par-1: 第三百二十一条の二 → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-317-7#art-321-2
- art-739-3/par-1: 第三百二十六条 → 地方税法 第三百二十六条 (Article 326), art-326 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-323#art-326
- art-739-4/par-1: 第四十二条第一項 → 地方税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-42/par-1
- art-739-4/par-1: この条 → 地方税法 第七百三十九条の四 (Article 739-4), art-739-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-4
- art-739-4/par-1: 次条 → 地方税法 第七百三十九条の五 (Article 739-5), art-739-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5
- art-739-5/par-1: 第四十六条第二項 → 地方税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-46/par-2
- art-739-5/par-1: 第四十二条第一項 → 地方税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-42/par-1
- art-739-5/par-1: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-24#art-24/par-1/item-2
- art-739-5/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-50-2
- art-739-5/par-1: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-293#art-294/par-1/item-2
- art-739-5/par-1: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-1/from-art-328#art-328
- art-739-5/par-1: 次項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-5/par-2: 前項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-2: 第四十二条第一項 → 地方税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-37-3#art-42/par-1
- art-739-5/par-3: 前二項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-3: 前二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-5/par-4: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-4: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-5/par-5: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-5: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-5/par-6: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-6: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-5/par-7: 第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第三項 (Article 739-5, paragraph (3)), art-739-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-3
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第四項 (Article 739-5, paragraph (4)), art-739-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-4
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第五項 (Article 739-5, paragraph (5)), art-739-5/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-5
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第六項 (Article 739-5, paragraph (6)), art-739-5/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-6
- art-739-5/par-8: 前各項 → 地方税法 第七百三十九条の五第七項 (Article 739-5, paragraph (7)), art-739-5/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-7
- art-739-5/par-8: 第四十六条第三項 → 地方税法 第四十六条第三項 (Article 46, paragraph (3)), art-46/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-46/par-3
- art-739-5/par-8: 同条第二項 → 地方税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-2/sec-1/from-art-45-3-3#art-46/par-2
- art-739-5/par-9: 第三項 → 地方税法 第七百三十九条の五第三項 (Article 739-5, paragraph (3)), art-739-5/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-3
- art-739-5/par-9: 前項 → 地方税法 第七百三十九条の五第八項 (Article 739-5, paragraph (8)), art-739-5/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-8
- art-739-6/par-1: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-6/par-1: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-6/par-1: 同条第八項 → 地方税法 第七百三十九条の五第八項 (Article 739-5, paragraph (8)), art-739-5/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-8
- art-739-6/par-1: この条 → 地方税法 第七百三十九条の六 (Article 739-6), art-739-6 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6
- art-739-6/par-2: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-6/par-2: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-6/par-2: 前項 → 地方税法 第七百三十九条の六第一項 (Article 739-6, paragraph (1)), art-739-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-1
- art-739-6/par-3: 前二項 → 地方税法 第七百三十九条の六第一項 (Article 739-6, paragraph (1)), art-739-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-1
- art-739-6/par-3: 前二項 → 地方税法 第七百三十九条の六第二項 (Article 739-6, paragraph (2)), art-739-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-2
- art-739-6/par-4/item-1: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-6/par-4/item-1: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-6/par-4/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-739-6/par-4/item-2: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-6/par-4/item-2: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-6/par-4/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-739-6/par-4/item-2: 次号 → 地方税法 第七百三十九条の六第四項第三号 (Article 739-6, paragraph (4), item (iii)), art-739-6/par-4/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-4/item-3
- art-739-6/par-4/item-3: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-6/par-4/item-3: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-6/par-4/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-739-6/par-5: 前条第一項 → 地方税法 第七百三十九条の五第一項 (Article 739-5, paragraph (1)), art-739-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-1
- art-739-6/par-5: 第二項 → 地方税法 第七百三十九条の五第二項 (Article 739-5, paragraph (2)), art-739-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-2#art-739-5/par-2
- art-739-6/par-5: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-739-6/par-5: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-739-6/par-6: この項 → 地方税法 第七百三十九条の六第六項 (Article 739-6, paragraph (6)), art-739-6/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-6
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第一項 (Article 739-6, paragraph (1)), art-739-6/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-1
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第二項 (Article 739-6, paragraph (2)), art-739-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-2
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第三項 (Article 739-6, paragraph (3)), art-739-6/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-3
- art-739-6/par-6: 第一項から第四項まで → 地方税法 第七百三十九条の六第四項 (Article 739-6, paragraph (4)), art-739-6/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-4
- art-739-6/par-7: 前項 → 地方税法 第七百三十九条の六第六項 (Article 739-6, paragraph (6)), art-739-6/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-739-6/par-6
- art-740/par-1: 第三百八十九条第一項 → 地方税法 第三百八十九条第一項 (Article 389, paragraph (1)), art-389/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-388#art-389/par-1
- art-740/par-1: この条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-740
- art-740/par-1: 第四条第二項 → 地方税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-1/sec-1/from-art-1#art-4/par-2
- art-740/par-1: 第三百四十九条の二 → 地方税法 第三百四十九条の二 (Article 349-2), art-349-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349#art-349-2
- art-740/par-1: 第三百四十九条の三 → 地方税法 第三百四十九条の三 (Article 349-3), art-349-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-3#art-349-3
- art-740/par-1: 第三百四十九条の三の四 → 地方税法 第三百四十九条の三の四 (Article 349-3-4), art-349-3-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-3-2#art-349-3-4
- art-740/par-1: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-740/par-1: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-742/par-1: 第七百四十条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-740
- art-742/par-1: 第三百八十九条 → 地方税法 第三百八十九条 (Article 389), art-389 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-388#art-389
- art-742/par-2: 前項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-1
- art-742/par-2: 第七百四十条 → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-740
- art-742/par-3: 前項 → 地方税法 第七百四十二条第二項 (Article 742, paragraph (2)), art-742/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-2
- art-742/par-3: 第一項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-1
- art-743/par-1: 前条第一項 → 地方税法 第七百四十二条第一項 (Article 742, paragraph (1)), art-742/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-1
- art-743/par-1: 第三項 → 地方税法 第七百四十二条第三項 (Article 742, paragraph (3)), art-742/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742/par-3
- art-743/par-2: 前項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-1
- art-743/par-3: 第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-1
- art-744/par-1: 前条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-1
- art-744/par-1: 第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-2
- art-745/par-1: 第三百四十一条第四号 → 地方税法 第三百四十一条第一項第四号 (Article 341, paragraph (1), item (iv)), art-341/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-341#art-341/par-1/item-4
- art-745/par-1: 第五号 → 地方税法 第三百四十一条第一項第五号 (Article 341, paragraph (1), item (v)), art-341/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-341#art-341/par-1/item-5
- art-745/par-1: 第三百四十三条第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-353
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十四条 (Article 354), art-354 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-354
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十四条の二 (Article 354-2), art-354-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-354-2
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十五条 (Article 355), art-355 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-355
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-356
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十七条 (Article 357), art-357 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-357
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十八条 (Article 358), art-358 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-358
- art-745/par-1: 第三百五十三条から第三百五十九条まで → 地方税法 第三百五十九条 (Article 359), art-359 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-359
- art-745/par-1: 第三百六十二条 → 地方税法 第三百六十二条 (Article 362), art-362 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-352-3#art-362
- art-745/par-1: 第三百六十四条 → 地方税法 第三百六十四条 (Article 364), art-364 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-364
- art-745/par-1: 第三項 → 地方税法 第三百六十四条第三項 (Article 364, paragraph (3)), art-364/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-364/par-3
- art-745/par-1: 第四項 → 地方税法 第三百六十四条第四項 (Article 364, paragraph (4)), art-364/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-364/par-4
- art-745/par-1: 第十項 → 地方税法 第三百六十四条第十項 (Article 364, paragraph (10)), art-364/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-364/par-10
- art-745/par-1: 第三百六十四条の二から第三百六十七条まで → 地方税法 第三百六十四条の二 (Article 364-2), art-364-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-364-2
- art-745/par-1: 第三百六十四条の二から第三百六十七条まで → 地方税法 第三百六十五条 (Article 365), art-365 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-365
- art-745/par-1: 第三百六十四条の二から第三百六十七条まで → 地方税法 第三百六十六条 (Article 366), art-366 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-366
- art-745/par-1: 第三百六十四条の二から第三百六十七条まで → 地方税法 第三百六十七条 (Article 367), art-367 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-367
- art-745/par-1: 第三百六十九条 → 地方税法 第三百六十九条 (Article 369), art-369 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-369
- art-745/par-1: 第三百七十一条から第三百七十六条まで → 地方税法 第三百七十一条 (Article 371), art-371 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-370#art-371
- art-745/par-1: 第三百七十一条から第三百七十六条まで → 地方税法 第三百七十二条 (Article 372), art-372 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-370#art-372
- art-745/par-1: 第三百七十一条から第三百七十六条まで → 地方税法 第三百七十三条 (Article 373), art-373 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-370#art-373
- art-745/par-1: 第三百七十一条から第三百七十六条まで → 地方税法 第三百七十四条 (Article 374), art-374 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-370#art-374
- art-745/par-1: 第三百七十一条から第三百七十六条まで → 地方税法 第三百七十五条 (Article 375), art-375 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-370#art-375
- art-745/par-1: 第三百七十一条から第三百七十六条まで → 地方税法 第三百七十六条 (Article 376), art-376 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-370#art-376
- art-745/par-1: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-382#art-383
- art-745/par-1: 第三百八十五条 → 地方税法 第三百八十五条 (Article 385), art-385 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-382#art-385
- art-745/par-1: 第三百八十六条 → 地方税法 第三百八十六条 (Article 386), art-386 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-382#art-386
- art-745/par-1: 第四百三条 → 地方税法 第四百三条 (Article 403), art-403 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-396-2#art-403
- art-745/par-2: 第三百八十三条 → 地方税法 第三百八十三条 (Article 383), art-383 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-382#art-383
- art-745/par-2: 前項 → 地方税法 第七百四十五条第一項 (Article 745, paragraph (1)), art-745/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745/par-1
- art-745/par-2: 第三百九十四条 → 地方税法 第三百九十四条 (Article 394), art-394 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-388#art-394
- art-745/par-2: 第四百十七条 → 地方税法 第四百十七条 (Article 417), art-417 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-417#art-417
- art-745/par-2: 第七百四十三条第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-2
- art-745/par-2: 第三百六十八条第一項 → 地方税法 第三百六十八条第一項 (Article 368, paragraph (1)), art-368/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-368/par-1
- art-745/par-3: 第三百六十八条第二項 → 地方税法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-368/par-2
- art-745/par-3: 第三項 → 地方税法 第三百六十八条第三項 (Article 368, paragraph (3)), art-368/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-364#art-368/par-3
- art-745/par-3: 前項 → 地方税法 第七百四十五条第二項 (Article 745, paragraph (2)), art-745/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745/par-2
- art-747/par-1: 第三百四十九条の四 → 地方税法 第三百四十九条の四 (Article 349-4), art-349-4 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-4#art-349-4
- art-747/par-1: 第三百四十九条の五 → 地方税法 第三百四十九条の五 (Article 349-5), art-349-5 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-349-4#art-349-5
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十条 (Article 740), art-740 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-740
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十一条 (Article 741), art-741 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-741
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十二条 (Article 742), art-742 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-742
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十三条 (Article 743), art-743 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十四条 (Article 744), art-744 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-744
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十五条 (Article 745), art-745 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-745
- art-747/par-1: 第七百四十条から前条まで → 地方税法 第七百四十六条 (Article 746), art-746 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-746
- art-747/par-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-747/par-1: 第七百四十三条第一項 → 地方税法 第七百四十三条第一項 (Article 743, paragraph (1)), art-743/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-1
- art-747/par-1: 第二項 → 地方税法 第七百四十三条第二項 (Article 743, paragraph (2)), art-743/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-5/from-art-739-6#art-743/par-2
- art-747/par-1: 第四百三十二条第一項 → 地方税法 第四百三十二条第一項 (Article 432, paragraph (1)), art-432/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-427#art-432/par-1
- art-747/par-1: 第四百三十三条第一項 → 地方税法 第四百三十三条第一項 (Article 433, paragraph (1)), art-433/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20261126_508AC0000000002/text/ch-3/sec-2/from-art-427#art-433/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20261126_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-20261027T214204-177, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-178, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-179, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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