# 地方税法 / Local Tax Act — 第七節 (Chapter 4, Section 7)
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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: 第七節 (Chapter 4, Section 7) — address `ch-4/sec-7`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_506AC0000000004)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#ch-4/sec-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-4/sec-7
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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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## 第七節 水利地益税、共同施設税、宅地開発税及び国民健康保険税 — Section 7 Water Utilization and Land Benefit Tax, Joint Facility Tax, Residential Land Development Tax and National Health Insurance Tax
heading: machine translation, not official
ch-4/sec-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#ch-4/sec-7
### 第七百三条（水利地益税） — Water Utilization and Land Benefit Tax
caption: machine translation, not official
art-703 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703
**第一項** 道府県又は市町村は、水利に関する事業、都市計画法に基いて行う事業、林道に関する事業その他土地又は山林の利益となるべき事業の実施に要する費用に充てるため、当該事業に因り特に利益を受ける土地又は家屋に対し、その価格又は面積を課税標準として、水利地益税を課することができる。
art-703/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703/par-1
A prefecture or municipality may, in order to defray the expenses of carrying out projects relating to water utilization, projects carried out under the City Planning Act, projects relating to forest roads, and other projects that are to benefit land or forests, impose water utilization and land benefit tax on land or houses that particularly benefit from such a project, with the price or area of the land or houses as the tax base.
machine translation, not official
**第二項** 水利地益税の課税額（数年にわたつて課する場合においては、各年の課税額の総額）は、当該土地又は家屋が前項の事業に因り特に受ける利益の限度をこえることができない。
art-703/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703/par-2
The taxable amount of water utilization and land benefit tax (where it is imposed over several years, the total of the taxable amounts for each year) cannot exceed the limit of the benefit that the land or house in question particularly receives from the project referred to in the preceding paragraph.
machine translation, not official
**第三項** 市町村は、第七百二条第一項の規定によつて都市計画税を課する場合においては、第一項の都市計画法に基いて行う事業の実施に要する費用に充てるための水利地益税を課することができない。
art-703/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703/par-3
Where a municipality imposes city planning tax under Article 702, paragraph (1), it may not impose water utilization and land benefit tax to defray the expenses of carrying out the projects carried out under the City Planning Act referred to in paragraph (1).
machine translation, not official
### 第七百三条の二（共同施設税） — Joint Facility Tax
caption: machine translation, not official
art-703-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-2
**第一項** 市町村は、共同作業場、共同倉庫、共同集荷場、汚物処理施設その他これらに類する施設に要する費用に充てるため、当該施設に因り特に利益を受ける者に対し、共同施設税を課することができる。
art-703-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-2/par-1
A municipality may, in order to defray the expenses of joint workplaces, joint warehouses, joint collection centers, sewage treatment facilities and other similar facilities, impose joint facility tax on persons who particularly benefit from such a facility.
machine translation, not official
**第二項** 共同施設税の課税額（数年にわたつて課する場合においては、各年の課税額の総額）は、当該納税者が前項の施設に因り特に受ける利益の限度をこえることができない。
art-703-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-2/par-2
The taxable amount of joint facility tax (where it is imposed over several years, the total of the taxable amounts for each year) cannot exceed the limit of the benefit that the taxpayer in question particularly receives from the facility referred to in the preceding paragraph.
machine translation, not official
### 第七百三条の三（宅地開発税） — Residential Land Development Tax
caption: machine translation, not official
art-703-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3
**第一項** 市町村は、宅地開発（宅地以外の土地の区画形質を変更することにより当該土地を宅地とすること又は宅地以外の土地を宅地に転用することをいう。以下本条において同じ。）に伴い必要となる道路、水路その他の公共施設で政令で定めるもの（以下本条において「公共施設」という。）の整備に要する費用に充てるため、当該市町村の区域で都市計画法第五条の規定により都市計画区域として指定されたもの（以下本項において「都市計画区域」という。）のうち同法第七条第一項に規定する市街化区域（当該都市計画区域について同項に規定する区域区分に関する都市計画が定められていない場合にあつては、旧住宅地造成事業に関する法律（昭和三十九年法律第百六十号）第三条第一項の規定により住宅地造成事業規制区域として指定された区域）内において公共施設の整備が必要とされる地域として当該市町村の条例で定める区域内で権原に基づき宅地開発を行う者に対し、当該宅地開発に係る宅地の面積（公共の用に供される部分の面積を除く。）を課税標準として、宅地開発税を課することができる。
art-703-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3/par-1
A municipality may, in order to defray the expenses of developing roads, waterways and other public facilities specified by Cabinet Order that become necessary in connection with residential land development (meaning converting land other than building land into building land by altering the division, shape or character of that land, or diverting land other than building land to building land; the same applies hereinafter in this Article) (hereinafter in this Article referred to as "public facilities"), impose residential land development tax, with the area of the building land relating to that residential land development (excluding the area of the portion to be provided for public use) as the tax base, on a person who carries out residential land development on the basis of title within an area specified by Municipal Ordinance of the municipality as an area in which the development of public facilities is required, within an urbanization promotion area prescribed in Article 7, paragraph (1) of the City Planning Act (where city planning concerning the area division prescribed in that paragraph has not been established for the city planning area, an area designated as a residential land development project regulation area pursuant to Article 3, paragraph (1) of the former Act on Residential Land Development Projects (Act No. 160 of 1964)) of the area of the municipality that has been designated as a city planning area pursuant to Article 5 of the City Planning Act (hereinafter in this paragraph referred to as the "city planning area").
machine translation, not official
**第二項** 宅地開発税の税率は、宅地開発に伴い必要となる公共施設の整備に要する費用、当該公共施設による受益の状況等を参酌して、当該市町村の条例で定める。
art-703-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3/par-2
The tax rate of residential land development tax is to be specified by Municipal Ordinance of the municipality, taking into account the expenses required for the development of public facilities that become necessary in connection with residential land development, the state of benefit received from those public facilities, and other factors.
machine translation, not official
**第三項** 宅地開発税の納税義務者が当該宅地開発に伴い必要となる公共施設又はその用に供する土地で政令で定めるものを当該市町村の条例の定めるところにより当該市町村に無償で譲渡する場合その他政令で定める場合には、市町村長は、宅地開発税を免除するものとし、又は、すでに宅地開発税額が納付されているときは、これに相当する額を還付するものとする。
art-703-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3/par-3
Where a person liable for residential land development tax transfers to the municipality free of charge, in accordance with the Municipal Ordinance of that municipality, public facilities that become necessary in connection with that residential land development or land specified by Cabinet Order that is provided for their use, and in other cases specified by Cabinet Order, the mayor of the municipality is to exempt the residential land development tax or, if the amount of residential land development tax has already been paid, to refund the amount equivalent to it.
machine translation, not official
**第四項** 宅地開発税の納税義務者が前項に規定する公共施設又はその用に供する土地を当該市町村に無償で譲渡する旨を申し出た場合には、市町村長は、当該市町村の条例の定めるところにより、一年以内の期間を限り、第十五条第一項の規定の例による徴収の猶予をすることができる。
art-703-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3/par-4
Where a person liable for residential land development tax has offered to transfer free of charge to the municipality the public facilities or land provided for their use referred to in the preceding paragraph, the mayor of the municipality may, in accordance with the Municipal Ordinance of that municipality, grant a deferral of collection for a period of not more than one year in accordance with the rules of Article 15, paragraph (1).
machine translation, not official
### 第七百三条の四（国民健康保険税） — National Health Insurance Tax
caption: machine translation, not official
art-703-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
**第一項** 国民健康保険を行う市町村（一部事務組合又は広域連合を設けて国民健康保険を行う場合には、当該一部事務組合又は広域連合に加入している市町村）は、当該市町村の国民健康保険に関する特別会計において負担する次に掲げる費用に充てるため、国民健康保険の被保険者（以下この節において「被保険者」という。）である世帯主（当該市町村の区域内に住所を有する世帯主に限る。）に対し、国民健康保険税を課することができる。
art-703-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1
A municipality that carries out National Health Insurance (where National Health Insurance is carried out through the establishment of a partial-affairs association or wide-area union, the municipalities that have joined that partial-affairs association or wide-area union) may impose national health insurance tax on a householder who is an insured person under National Health Insurance (hereinafter in this Section referred to as an "insured person") (limited to a householder who has a domicile within the area of that municipality), in order to defray the following expenses borne by the special account for National Health Insurance of that municipality.
machine translation, not official
**一** 国民健康保険法の規定による国民健康保険事業費納付金（以下この条において「国民健康保険事業費納付金」という。）の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する高齢者の医療の確保に関する法律の規定による前期高齢者納付金等、同法の規定による後期高齢者支援金等（以下この条において「後期高齢者支援金等」という。）及び同法の規定による出産育児関係事務費拠出金、介護保険法の規定による納付金（以下この条において「介護納付金」という。）、感染症の予防及び感染症の患者に対する医療に関する法律の規定による流行初期医療確保拠出金等並びに子ども・子育て支援法（平成二十四年法律第六十五号）の規定による子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）の納付に要する費用を含む。以下この条において同じ。）
art-703-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1/item-1
The expenses required for payment of the national health insurance business contribution under the provisions of the National Health Insurance Act (hereinafter in this Article referred to as the "national health insurance business contribution") (including the expenses required for payment of the contributions for the young-old, etc. under the provisions of the Act on Assurance of Medical Care for Elderly People, the aid for the old-old, etc. under the provisions of that Act (hereinafter in this Article referred to as "aid for the old-old, etc."), and the contribution for administrative expenses relating to childbirth and childcare under the provisions of that Act, the payment under the provisions of the Long-Term Care Insurance Act (hereinafter in this Article referred to as the "long-term care payment"), the contributions, etc. for securing medical care in the initial stage of an epidemic under the provisions of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and the children and child-rearing support levy under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (hereinafter in this Article referred to as the "children and child-rearing support levy"), which are borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies hereinafter in this Article)
machine translation, not official
**二** 国民健康保険法の規定による財政安定化基金拠出金（第三項第一号ハにおいて「財政安定化基金拠出金」という。）の納付に要する費用
art-703-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1/item-2
The expenses required for payment of the fiscal stabilization fund contribution under the provisions of the National Health Insurance Act (referred to as the "fiscal stabilization fund contribution" in paragraph (3), item (i), (c))
machine translation, not official
**三** その他国民健康保険事業に要する費用
art-703-4/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1/item-3
Other expenses required for national health insurance services
machine translation, not official
**第二項** 国民健康保険税の納税義務者に対する課税額は、当該納税義務者及びその世帯に属する被保険者につき算定した次に掲げる額の合算額とする。
art-703-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2
The amount of tax imposed on a person liable for national health insurance tax is the total of the following amounts calculated for that person liable for tax and the insured persons belonging to that person's household.
machine translation, not official
**一** 基礎課税額（国民健康保険税のうち、国民健康保険を行う市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用のうち、当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分を除く。次項第一号ヘ及び第二号ニにおいて同じ。）に充てるための国民健康保険税の課税額をいう。以下国民健康保険税について同じ。）
art-703-4/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2/item-1
The basic levy amount (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality that carries out National Health Insurance (excluding, from the expenses required for payment of the national health insurance business contribution, the portion to be applied to the expenses required for payment of the aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies in paragraph (3), item (i), (f) and item (ii), (d)); the same applies hereinafter with regard to national health insurance tax)
machine translation, not official
**二** 後期高齢者支援金等課税額（国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等の納付に要する費用に充てる部分に限る。）に充てるための国民健康保険税の課税額をいう。以下国民健康保険税について同じ。）
art-703-4/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2/item-2
The levy part for aid for the old-old, etc. (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the aid for the old-old, etc. borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter with regard to national health insurance tax)
machine translation, not official
**三** 介護納付金課税被保険者（被保険者のうち、介護保険法第九条第二号に規定する第二号被保険者であるものをいう。以下この条において同じ。）につき算定した介護納付金課税額（国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する介護納付金の納付に要する費用に充てる部分に限る。）に充てるための国民健康保険税の課税額をいう。以下この条において同じ。）
art-703-4/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2/item-3
The long-term care payment levy (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the long-term care payment borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter in this Article) calculated for insured persons subject to the long-term care payment levy (meaning, among insured persons, those who are Category 2 insured persons prescribed in Article 9, item (ii) of the Long-Term Care Insurance Act; the same applies hereinafter in this Article)
machine translation, not official
**四** 子ども・子育て支援納付金課税額（国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する子ども・子育て支援納付金の納付に要する費用に充てる部分に限る。）に充てるための国民健康保険税の課税額をいう。以下この条において同じ。）
art-703-4/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-2/item-4
The children and child-rearing support levy part (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the children and child-rearing support levy borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter in this Article)
machine translation, not official
**第三項** 国民健康保険税の標準基礎課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第五項において「標準基礎課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。
art-703-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3
The standard total basic levy for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total basic levy" in the following paragraph and paragraph (5)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).
machine translation, not official
**一** 当該年度における次に掲げる額の合算額
art-703-4/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1
The total of the following amounts for the fiscal year concerned:
machine translation, not official
**イ** 被保険者に係る国民健康保険法の規定による療養の給付に要する費用の額から当該給付に係る一部負担金に相当する額を控除した額並びに入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費、訪問看護療養費、特別療養費、移送費、高額療養費及び高額介護合算療養費の支給に要する費用の額の合算額
art-703-4/par-3/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1/sub-1
The total of the amount obtained by deducting the amount equivalent to the co-payment for the benefit from the amount of expenses required for benefits for medical treatment for insured persons under the provisions of the National Health Insurance Act, and the amount of expenses required for the payment of expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, medical care expenses, medical expenses for home-nursing, special medical care expenses, transportation expenses, high-cost medical care expenses and high-cost long-term care combined medical care expenses;
machine translation, not official
**ロ** 国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分を除く。）の額
art-703-4/par-3/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1/sub-2
The amount of expenses required for payment of the national health insurance business contribution (excluding the portion to be applied to expenses required for payment of aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for national health insurance of the prefecture encompassing the municipality concerned);
machine translation, not official
**ハ** 財政安定化基金拠出金の納付に要する費用の額
art-703-4/par-3/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1/sub-3
The amount of expenses required for payment of the fiscal stabilization fund contribution;
machine translation, not official
**ニ** 国民健康保険法第八十一条の二第十項第二号に規定する財政安定化基金事業借入金の償還に要する費用の額
art-703-4/par-3/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1/sub-4
The amount of expenses required for repayment of the fiscal stabilization fund business borrowings prescribed in Article 81-2, paragraph (10), item (ii) of the National Health Insurance Act;
machine translation, not official
**ホ** 保健事業に要する費用の額
art-703-4/par-3/item-1/sub-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1/sub-5
The amount of expenses required for health services;
machine translation, not official
**ヘ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険の事務の執行に要する費用を除く。）の額
art-703-4/par-3/item-1/sub-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1/sub-6
The amount of other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance).
machine translation, not official
**二** 当該年度における次に掲げる額の合算額
art-703-4/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2
The total of the following amounts for the fiscal year concerned:
machine translation, not official
**イ** 国民健康保険法第七十四条の規定による補助金の額
art-703-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2/sub-1
The amount of subsidies under the provisions of Article 74 of the National Health Insurance Act;
machine translation, not official
**ロ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分に限る。以下ロにおいて同じ。）に係るものを除く。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものを除く。）の額
art-703-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2/sub-2
The amount of subsidies received under the provisions of Article 75 of the National Health Insurance Act (excluding those relating to expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to expenses required for payment of aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for national health insurance of the prefecture encompassing the municipality concerned; the same applies hereinafter in (b))) and loans made under the provisions of Article 75 of that Act (excluding those relating to expenses required for payment of the national health insurance business contribution);
machine translation, not official
**ハ** 国民健康保険法第七十五条の二第一項の国民健康保険保険給付費等交付金の額
art-703-4/par-3/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2/sub-3
The amount of the grant for national health insurance benefit expenses, etc. under Article 75-2, paragraph (1) of the National Health Insurance Act;
machine translation, not official
**ニ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険の事務の執行に要する費用を除く。）のための収入（国民健康保険法第七十三条の二第一項に規定する出産育児交付金を含み、同法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額
art-703-4/par-3/item-2/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2/sub-4
The amount of revenue for other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance) (including the childbirth and childcare grants prescribed in Article 73-2, paragraph (1) of the National Health Insurance Act, and excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of that Act);
machine translation, not official
**三** 当該年度における第七百十七条の規定による基礎課税額の減免の額の総額
art-703-4/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-3
The total amount of the basic levy amount reduced or exempted under the provisions of Article 717 for the fiscal year concerned.
machine translation, not official
**第四項** 標準基礎課税総額は、次に掲げる額のいずれかによるものとする。
art-703-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4
The standard total basic levy is to be one of the following amounts:
machine translation, not official
**一** 所得割総額、資産割総額、被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4/item-1
The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount;
machine translation, not official
**二** 所得割総額、被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4/item-2
The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount;
machine translation, not official
**三** 所得割総額及び被保険者均等割総額の合計額
art-703-4/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4/item-3
The total of the total income levy amount and the total per capita levy amount on insured persons.
machine translation, not official
**第五項** 国民健康保険税の納税義務者に対する課税額のうち基礎課税額は、前項各号に掲げる標準基礎課税総額の区分に応じ、当該納税義務者及びその世帯に属する被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額とする。
art-703-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
Of the amount of tax imposed on a person liable for national health insurance tax, the basic levy amount is the total of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated for that person and the insured persons belonging to that person's household, according to the category of the standard total basic levy set out in the items of the preceding paragraph.
machine translation, not official
**第六項** 前項の所得割額は、第四項各号の所得割総額を第三百十四条の二第一項に規定する総所得金額及び山林所得金額の合計額から同条第二項の規定による控除をした後の総所得金額及び山林所得金額の合計額（以下この条において「基礎控除後の総所得金額等」という。）に按分して算定する。ただし、当該市町村における被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、第八項本文、第九項及び第十項の規定に基づき前項の基礎課税額を算定するものとしたならば、当該基礎課税額が第十一項の規定に基づき定められる当該基礎課税額の限度額（第八項ただし書において「基礎課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。
art-703-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
The income levy amount referred to in the preceding paragraph is calculated by apportioning the total income levy amount in each item of paragraph (4) to the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (hereinafter in this Article referred to as the "gross income, etc. after the basic personal exemption"); provided, however, that where, in light of the distribution of income of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, if the basic levy amount referred to in the preceding paragraph were calculated under the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of paragraph (8), paragraph (9) and paragraph (10), that basic levy amount would exceed the ceiling on that basic levy amount fixed under the provisions of paragraph (11) (referred to as the "ceiling on the basic levy" in the proviso to paragraph (8)), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七項** 前項の場合における第三百十四条の二第一項に規定する総所得金額又は山林所得金額の算定については、第三百十三条第九項中雑損失の金額に係る部分の規定を適用しないものとする。
art-703-4/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
In calculating the gross income or the amount of timber income prescribed in Article 314-2, paragraph (1) in the case referred to in the preceding paragraph, the provisions of Article 313, paragraph (9) concerning the portion relating to casualty losses are not to apply.
machine translation, not official
**第八項** 第五項の資産割額は、第四項第一号の資産割総額を固定資産税額又は固定資産税額のうち土地及び家屋に係る部分の額（以下この条において「固定資産税額等」という。）に按分して算定する。ただし、当該市町村における被保険者の資産の分布状況その他の事情に照らし、第五項、第六項本文、この項本文、次項及び第十項の規定に基づき第五項の基礎課税額を算定するものとしたならば、当該基礎課税額が基礎課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。
art-703-4/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-8
The asset levy amount referred to in paragraph (5) is calculated by apportioning the total asset levy amount under paragraph (4), item (i) to the fixed assets tax amount or the portion of the fixed assets tax amount relating to land and houses (hereinafter in this Article referred to as the "fixed assets tax amount, etc."); provided, however, that where, in light of the distribution of assets of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, if the basic levy amount referred to in paragraph (5) were calculated under the provisions of paragraph (5), the main clause of paragraph (6), the main clause of this paragraph, the following paragraph and paragraph (10), that basic levy amount would exceed the ceiling on the basic levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第九項** 第五項の被保険者均等割額は、第四項各号の被保険者均等割総額を被保険者の数に按分して算定する。
art-703-4/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-9
The per capita levy amount on insured persons referred to in paragraph (5) is calculated by apportioning the total per capita levy amount on insured persons in each item of paragraph (4) to the number of insured persons.
machine translation, not official
**第十項** 第五項の世帯別平等割額は、次の各号に掲げる世帯の区分に応じ、それぞれ当該各号に定める額とする。
art-703-4/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10
The per household levy amount referred to in paragraph (5) is the amount provided for in each of the following items according to the category of household set out in that item:
machine translation, not official
**一** 特定世帯（特定同一世帯所属者（国民健康保険法第六条第八号の規定により被保険者の資格を喪失した者であつて、当該資格を喪失した日の前日以後継続して同一の世帯に属するものをいう。以下国民健康保険税について同じ。）と同一の世帯に属する被保険者が属する世帯であつて同日の属する月（以下この号において「特定月」という。）以後五年を経過する月までの間にあるもの（当該世帯に他の被保険者がいない場合に限る。）をいう。以下この項、第十八項及び第三十六項において同じ。）及び特定継続世帯（特定同一世帯所属者と同一の世帯に属する被保険者が属する世帯であつて特定月以後五年を経過する月の翌月から特定月以後八年を経過する月までの間にあるもの（当該世帯に他の被保険者がいない場合に限る。）をいう。以下この項、第十八項及び第三十六項において同じ。）以外の世帯 第四項第一号及び第二号の世帯別平等割総額を被保険者が属する世帯の数から特定世帯の数に二分の一を乗じて得た数と特定継続世帯の数に四分の一を乗じて得た数の合計数を控除した数に按分して算定した額
art-703-4/par-10/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10/item-1
Households other than specified households (meaning households to which insured persons who belong to the same household as a specified same-household member (meaning a person who has lost insured person status pursuant to the provisions of Article 6, item (viii) of the National Health Insurance Act and who has continuously belonged to the same household since the day before the day of the loss of that status; the same applies hereinafter with regard to national health insurance tax) belong, and which are in the period until the month in which five years have elapsed from the month containing the day of the loss of that status (hereinafter in this item referred to as the "specified month") (limited to where there is no other insured person in the household); the same applies hereinafter in this paragraph, paragraph (18) and paragraph (36)) and specified continuing households (meaning households to which insured persons who belong to the same household as a specified same-household member belong, and which are in the period from the month following the month in which five years have elapsed from the specified month until the month in which eight years have elapsed from the specified month (limited to where there is no other insured person in the household); the same applies hereinafter in this paragraph, paragraph (18) and paragraph (36)): the amount calculated by apportioning the total per household levy amount in paragraph (4), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the total of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter;
machine translation, not official
**二** 特定世帯 前号に定める額に二分の一を乗じて得た額
art-703-4/par-10/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10/item-2
Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half;
machine translation, not official
**三** 特定継続世帯 第一号に定める額に四分の三を乗じて得た額
art-703-4/par-10/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10/item-3
Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters.
machine translation, not official
**第十一項** 第五項の基礎課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。
art-703-4/par-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-11
The basic levy amount referred to in paragraph (5) must not exceed the amount specified by Cabinet Order in consideration of equity of burden among persons liable for tax.
machine translation, not official
**第十二項** 国民健康保険税の標準後期高齢者支援金等課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第十四項において「標準後期高齢者支援金等課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。
art-703-4/par-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12
The standard total levy for aid for the old-old, etc. for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total levy for aid for the old-old, etc." in the following paragraph and paragraph (14)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).
machine translation, not official
**一** 当該年度における国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等の納付に要する費用に充てる部分に限る。次号イ及びロにおいて同じ。）の額
art-703-4/par-12/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-1
The amount of expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the portion to be applied to expenses required for payment of aid for the old-old, etc. borne by the special account for national health insurance of the prefecture encompassing the municipality concerned; the same applies in (a) and (b) of the following item);
machine translation, not official
**二** 当該年度における次に掲げる額の合算額
art-703-4/par-12/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-2
The total of the following amounts for the fiscal year concerned:
machine translation, not official
**イ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）の額
art-703-4/par-12/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-2/sub-1
The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution);
machine translation, not official
**ロ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用に限る。）のための収入（国民健康保険法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額
art-703-4/par-12/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-2/sub-2
The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act);
machine translation, not official
**三** 当該年度における第七百十七条の規定による後期高齢者支援金等課税額の減免の額の総額
art-703-4/par-12/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-3
The total amount of the reductions or exemptions of the levy part for aid for the old-old, etc. under the provisions of Article 717 for the fiscal year concerned.
machine translation, not official
**第十三項** 標準後期高齢者支援金等課税総額は、次に掲げる額のいずれかによるものとする。
art-703-4/par-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13
The standard total levy for aid for the old-old, etc. is to be any one of the following amounts:
machine translation, not official
**一** 所得割総額、資産割総額、被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-13/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13/item-1
The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount;
machine translation, not official
**二** 所得割総額、被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-13/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13/item-2
The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount;
machine translation, not official
**三** 所得割総額及び被保険者均等割総額の合計額
art-703-4/par-13/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13/item-3
The total of the total income levy amount and the total per capita levy amount on insured persons.
machine translation, not official
**第十四項** 国民健康保険税の納税義務者に対する課税額のうち後期高齢者支援金等課税額は、前項各号に掲げる標準後期高齢者支援金等課税総額の区分に応じ、当該納税義務者及びその世帯に属する被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額とする。
art-703-4/par-14 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
Of the amount of tax imposed on a person liable for national health insurance tax, the levy part for aid for the old-old, etc. is the total of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total levy for aid for the old-old, etc. set out in the items of the preceding paragraph, for that person liable for tax and the insured persons belonging to that person's household.
machine translation, not official
**第十五項** 前項の所得割額は、第十三項各号の所得割総額を基礎控除後の総所得金額等に按分して算定する。ただし、当該市町村における被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、次項本文、第十七項及び第十八項の規定に基づき前項の後期高齢者支援金等課税額を算定するものとしたならば、当該後期高齢者支援金等課税額が第十九項の規定に基づき定められる当該後期高齢者支援金等課税額の限度額（次項ただし書において「後期高齢者支援金等課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。
art-703-4/par-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-15
The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (13) to the gross income, etc. after the basic personal exemption; provided, however, that if, in light of the distribution of income of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, were the levy part for aid for the old-old, etc. under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, paragraph (17) and paragraph (18), that levy part for aid for the old-old, etc. would exceed the limit of that tax amount fixed pursuant to the provisions of paragraph (19) (referred to as the "ceiling on the levy for aid for the old-old, etc." in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十六項** 第十四項の資産割額は、第十三項第一号の資産割総額を固定資産税額等に按分して算定する。ただし、当該市町村における被保険者の資産の分布状況その他の事情に照らし、第十四項、前項本文、この項本文、次項及び第十八項の規定に基づき第十四項の後期高齢者支援金等課税額を算定するものとしたならば、当該後期高齢者支援金等課税額が後期高齢者支援金等課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。
art-703-4/par-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-16
The asset levy amount under paragraph (14) is calculated by apportioning the total asset levy amount of paragraph (13), item (i) to the fixed assets tax amount, etc.; provided, however, that if, in light of the distribution of assets of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, were the levy part for aid for the old-old, etc. under paragraph (14) to be calculated pursuant to the provisions of paragraph (14), the main clause of the preceding paragraph, the main clause of this paragraph, the following paragraph and paragraph (18), that levy part for aid for the old-old, etc. would exceed the ceiling on the levy for aid for the old-old, etc., the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十七項** 第十四項の被保険者均等割額は、第十三項各号の被保険者均等割総額を被保険者の数に按分して算定する。
art-703-4/par-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-17
The per capita levy amount on insured persons under paragraph (14) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (13) to the number of insured persons.
machine translation, not official
**第十八項** 第十四項の世帯別平等割額は、次の各号に掲げる世帯の区分に応じ、それぞれ当該各号に定める額とする。
art-703-4/par-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18
The per household levy amount under paragraph (14) is the amount provided for in each of the following items according to the category of household set out in that item:
machine translation, not official
**一** 特定世帯及び特定継続世帯以外の世帯 第十三項第一号及び第二号の世帯別平等割総額を被保険者が属する世帯の数から特定世帯の数に二分の一を乗じて得た数と特定継続世帯の数に四分の一を乗じて得た数の合計数を控除した数に按分して算定した額
art-703-4/par-18/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18/item-1
Households other than specified households and specified continuing households: the amount calculated by apportioning the total per household levy amount of paragraph (13), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the total of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter;
machine translation, not official
**二** 特定世帯 前号に定める額に二分の一を乗じて得た額
art-703-4/par-18/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18/item-2
Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half;
machine translation, not official
**三** 特定継続世帯 第一号に定める額に四分の三を乗じて得た額
art-703-4/par-18/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18/item-3
Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters.
machine translation, not official
**第十九項** 第十四項の後期高齢者支援金等課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。
art-703-4/par-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-19
The levy part for aid for the old-old, etc. under paragraph (14) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax.
machine translation, not official
**第二十項** 国民健康保険税の標準介護納付金課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第二十二項において「標準介護納付金課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。
art-703-4/par-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20
The standard total long-term care payment levy for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total long-term care payment levy" in the following paragraph and paragraph (22)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).
machine translation, not official
**一** 当該年度における国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する介護納付金の納付に要する費用に充てる部分に限る。次号イ及びロにおいて同じ。）の額
art-703-4/par-20/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-1
The amount of expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the portion to be applied to expenses required for payment of the long-term care payment borne by the special account for National Health Insurance of the prefecture encompassing the municipality concerned; the same applies in (a) and (b) of the following item);
machine translation, not official
**二** 当該年度における次に掲げる額の合算額
art-703-4/par-20/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-2
The total of the following amounts for the fiscal year concerned:
machine translation, not official
**イ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）の額
art-703-4/par-20/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-2/sub-1
The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution);
machine translation, not official
**ロ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用に限る。）のための収入（国民健康保険法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額
art-703-4/par-20/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-2/sub-2
The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act);
machine translation, not official
**三** 当該年度における第七百十七条の規定による介護納付金課税額の減免の額の総額
art-703-4/par-20/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-3
The total amount of the reductions or exemptions of the long-term care payment levy under the provisions of Article 717 for the fiscal year concerned.
machine translation, not official
**第二十一項** 標準介護納付金課税総額は、次に掲げる額のいずれかによるものとする。
art-703-4/par-21 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21
The standard total long-term care payment levy is to be any one of the following amounts:
machine translation, not official
**一** 所得割総額、資産割総額、被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-21/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21/item-1
The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount;
machine translation, not official
**二** 所得割総額、被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-21/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21/item-2
The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount;
machine translation, not official
**三** 所得割総額及び被保険者均等割総額の合計額
art-703-4/par-21/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21/item-3
The total of the total income levy amount and the total per capita levy amount on insured persons.
machine translation, not official
**第二十二項** 国民健康保険税の納税義務者に対する課税額のうち介護納付金課税額は、前項各号に掲げる標準介護納付金課税総額の区分に応じ、介護納付金課税被保険者である納税義務者及び納税義務者の世帯に属する介護納付金課税被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額とする。
art-703-4/par-22 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
Of the amount of tax imposed on persons liable for national health insurance tax, the long-term care payment levy is the sum of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total long-term care payment levy set out in the items of the preceding paragraph, for the person liable for tax who is an insured person subject to the long-term care payment levy and for the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax.
machine translation, not official
**第二十三項** 前項の所得割額は、第二十一項各号の所得割総額を介護納付金課税被保険者に係る基礎控除後の総所得金額等に按分して算定する。ただし、当該市町村における介護納付金課税被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、次項本文、第二十五項及び第二十六項の規定に基づき前項の介護納付金課税額を算定するものとしたならば、当該介護納付金課税額が第二十七項の規定に基づき定められる当該介護納付金課税額の限度額（次項ただし書において「介護納付金課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。
art-703-4/par-23 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-23
The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (21) to the gross income, etc. after the basic personal exemption relating to the insured persons subject to the long-term care payment levy; provided, however, that if, in light of the distribution of income of the insured persons subject to the long-term care payment levy in the municipality concerned and other circumstances, it is reasonably expected that, were the long-term care payment levy under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, and paragraphs (25) and (26), the long-term care payment levy would exceed the ceiling on that long-term care payment levy set pursuant to the provisions of paragraph (27) (referred to as the "ceiling on the long-term care payment levy" in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二十四項** 第二十二項の資産割額は、第二十一項第一号の資産割総額を介護納付金課税被保険者に係る固定資産税額等に按分して算定する。ただし、当該市町村における介護納付金課税被保険者の資産の分布状況その他の事情に照らし、第二十二項、前項本文、この項本文、次項及び第二十六項の規定に基づき第二十二項の介護納付金課税額を算定するものとしたならば、当該介護納付金課税額が介護納付金課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。
art-703-4/par-24 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-24
The asset levy amount under paragraph (22) is calculated by apportioning the total asset levy amount of paragraph (21), item (i) to the fixed assets tax amount, etc. relating to the insured persons subject to the long-term care payment levy; provided, however, that if, in light of the distribution of assets of the insured persons subject to the long-term care payment levy in the municipality concerned and other circumstances, it is reasonably expected that, were the long-term care payment levy under paragraph (22) to be calculated pursuant to the provisions of paragraph (22), the main clause of the preceding paragraph, the main clause of this paragraph, and the following paragraph and paragraph (26), the long-term care payment levy would exceed the ceiling on the long-term care payment levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二十五項** 第二十二項の被保険者均等割額は、第二十一項各号の被保険者均等割総額を介護納付金課税被保険者の数に按分して算定する。
art-703-4/par-25 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-25
The per capita levy amount on insured persons under paragraph (22) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (21) to the number of insured persons subject to the long-term care payment levy.
machine translation, not official
**第二十六項** 第二十二項の世帯別平等割額は、第二十一項第一号及び第二号の世帯別平等割総額を介護納付金課税被保険者が属する世帯の数に按分して算定する。
art-703-4/par-26 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-26
The per household levy amount under paragraph (22) is calculated by apportioning the total per household levy amount of paragraph (21), items (i) and (ii) to the number of households to which insured persons subject to the long-term care payment levy belong.
machine translation, not official
**第二十七項** 第二十二項の介護納付金課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。
art-703-4/par-27 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-27
The long-term care payment levy under paragraph (22) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax.
machine translation, not official
**第二十八項** 国民健康保険税の標準子ども・子育て支援納付金課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額、十八歳以上被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第三十項において「標準子ども・子育て支援納付金課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。
art-703-4/par-28 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28
The standard total children and child-rearing support levy for national health insurance tax (including, where the income levy amount, per capita levy amount on insured persons, per capita levy amount on insured persons aged 18 or over, or per household levy amount calculated pursuant to the provisions of this Article is to be reduced in accordance with the standards prescribed in the following Article, the amount of that reduction; referred to as the "standard total children and child-rearing support levy" in the following paragraph and paragraph (30)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where a reduction or exemption of national health insurance tax is made under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i).
machine translation, not official
**一** 当該年度における次に掲げる額の合算額
art-703-4/par-28/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-1
The total of the following amounts for the fiscal year concerned:
machine translation, not official
**イ** 当該年度における国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する子ども・子育て支援納付金の納付に要する費用に充てる部分に限る。次号イ及びロにおいて同じ。）の額
art-703-4/par-28/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-1/sub-1
The amount of the expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the part to be allocated to the expenses required for payment of the children and child-rearing support levy borne by the special account for national health insurance of the prefecture that includes the municipality concerned; the same applies in (a) and (b) of the following item);
machine translation, not official
**ロ** 次条第四項に規定する基準に従い第三十三項の規定に基づき算定される被保険者均等割額を減額するものとした場合に減額することとなる額の総額
art-703-4/par-28/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-1/sub-2
The total amount that would be reduced if the per capita levy amount on insured persons calculated pursuant to the provisions of paragraph (33) were to be reduced in accordance with the standards prescribed in paragraph (4) of the following Article;
machine translation, not official
**二** 当該年度における次に掲げる額の合算額
art-703-4/par-28/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-2
The total of the following amounts for the fiscal year concerned:
machine translation, not official
**イ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）の額
art-703-4/par-28/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-2/sub-1
The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution);
machine translation, not official
**ロ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用に限る。）のための収入（国民健康保険法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額
art-703-4/par-28/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-2/sub-2
The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act);
machine translation, not official
**三** 当該年度における第七百十七条の規定による子ども・子育て支援納付金課税額の減免の額の総額
art-703-4/par-28/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-3
The total amount of the reduction or exemption of the children and child-rearing support levy part under the provisions of Article 717 for the fiscal year concerned.
machine translation, not official
**第二十九項** 標準子ども・子育て支援納付金課税総額は、次に掲げる額のいずれかによるものとする。
art-703-4/par-29 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
The standard total children and child-rearing support levy is to be any one of the following amounts:
machine translation, not official
**一** 所得割総額、資産割総額、被保険者均等割総額、十八歳以上被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-29/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29/item-1
The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons, the total per capita levy amount on insured persons aged 18 or over and the total per household levy amount;
machine translation, not official
**二** 所得割総額、被保険者均等割総額、十八歳以上被保険者均等割総額及び世帯別平等割総額の合計額
art-703-4/par-29/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29/item-2
The total of the total income levy amount, the total per capita levy amount on insured persons, the total per capita levy amount on insured persons aged 18 or over and the total per household levy amount;
machine translation, not official
**三** 所得割総額、被保険者均等割総額及び十八歳以上被保険者均等割総額の合計額
art-703-4/par-29/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29/item-3
The total of the total income levy amount, the total per capita levy amount on insured persons and the total per capita levy amount on insured persons aged 18 or over.
machine translation, not official
**第三十項** 国民健康保険税の納税義務者に対する課税額のうち子ども・子育て支援納付金課税額は、前項各号に掲げる標準子ども・子育て支援納付金課税総額の区分に応じ、当該納税義務者及びその世帯に属する被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額に、当該世帯に属する十八歳に達する日以後の最初の三月三十一日の翌日以後である被保険者（第三十五項において「十八歳以上被保険者」という。）につき算定した十八歳以上被保険者均等割額を加算した額とする。
art-703-4/par-30 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
Of the amount of tax imposed on persons liable for national health insurance tax, the children and child-rearing support levy part is the amount obtained by adding, to the sum of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total children and child-rearing support levy set out in the items of the preceding paragraph, for the person liable for tax and the insured persons belonging to that person's household, the per capita levy amount on insured persons aged 18 or over calculated for the insured persons belonging to that household who are on or after the day following the first March 31 on or after the day on which they reach the age of 18 (referred to as "insured persons aged 18 or over" in paragraph (35)).
machine translation, not official
**第三十一項** 前項の所得割額は、第二十九項各号の所得割総額を基礎控除後の総所得金額等に按分して算定する。ただし、当該市町村における被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、次項本文、第三十三項、第三十五項及び第三十六項の規定に基づき前項の子ども・子育て支援納付金課税額を算定するものとしたならば、当該子ども・子育て支援納付金課税額が第三十七項の規定に基づき定められる当該子ども・子育て支援納付金課税額の限度額（次項ただし書において「子ども・子育て支援納付金課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。
art-703-4/par-31 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-31
The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (29) to the gross income, etc. after the basic personal exemption; provided, however, that if, in light of the distribution of income of the insured persons in the municipality concerned and other circumstances, it is reasonably expected that, were the children and child-rearing support levy part under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, and paragraphs (33), (35) and (36), the children and child-rearing support levy part would exceed the ceiling on that children and child-rearing support levy part set pursuant to the provisions of paragraph (37) (referred to as the "ceiling on the children and child-rearing support levy" in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三十二項** 第三十項の資産割額は、第二十九項第一号の資産割総額を固定資産税額等に按分して算定する。ただし、当該市町村における被保険者の資産の分布状況その他の事情に照らし、第三十項、前項本文、この項本文、次項、第三十五項及び第三十六項の規定に基づき第三十項の子ども・子育て支援納付金課税額を算定するものとしたならば、当該子ども・子育て支援納付金課税額が子ども・子育て支援納付金課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。
art-703-4/par-32 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-32
The asset levy amount under paragraph (30) is calculated by apportioning the total asset levy amount of paragraph (29), item (i) to the fixed assets tax amount, etc.; provided, however, that if, in light of the distribution of assets of the insured persons in the municipality concerned and other circumstances, it is reasonably expected that, were the children and child-rearing support levy part under paragraph (30) to be calculated pursuant to the provisions of paragraph (30), the main clause of the preceding paragraph, the main clause of this paragraph, and the following paragraph and paragraphs (35) and (36), the children and child-rearing support levy part would exceed the ceiling on the children and child-rearing support levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三十三項** 第三十項の被保険者均等割額は、第二十九項各号の被保険者均等割総額を被保険者の数に按分して算定する。
art-703-4/par-33 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-33
The per capita levy amount on insured persons under paragraph (30) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (29) to the number of insured persons.
machine translation, not official
**第三十四項** 第二十九項各号の十八歳以上被保険者均等割総額は、次条第四項に規定する基準に従い前項の規定に基づき算定される被保険者均等割額を減額するものとした場合に減額することとなる額の総額とする。
art-703-4/par-34 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-34
The total per capita levy amount on insured persons aged 18 or over of the items of paragraph (29) is the total amount that would be reduced if the per capita levy amount on insured persons calculated pursuant to the provisions of the preceding paragraph were to be reduced in accordance with the standards prescribed in paragraph (4) of the following Article.
machine translation, not official
**第三十五項** 第三十項の十八歳以上被保険者均等割額は、第二十九項各号の十八歳以上被保険者均等割総額を十八歳以上被保険者の数に按分して算定する。
art-703-4/par-35 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-35
The per capita levy amount on insured persons aged 18 or over under paragraph (30) is calculated by apportioning the total per capita levy amount on insured persons aged 18 or over of the items of paragraph (29) to the number of insured persons aged 18 or over.
machine translation, not official
**第三十六項** 第三十項の世帯別平等割額は、次の各号に掲げる世帯の区分に応じ、それぞれ当該各号に定める額とする。
art-703-4/par-36 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36
The per household levy amount under paragraph (30) is the amount provided for in the respective items according to the category of household set out in the following items:
machine translation, not official
**一** 特定世帯及び特定継続世帯以外の世帯 第二十九項第一号及び第二号の世帯別平等割総額を被保険者が属する世帯の数から特定世帯の数に二分の一を乗じて得た数と特定継続世帯の数に四分の一を乗じて得た数の合計数を控除した数に按分して算定した額
art-703-4/par-36/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36/item-1
Households other than specified households and specified continuing households: the amount calculated by apportioning the total per household levy amount of paragraph (29), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the sum of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter;
machine translation, not official
**二** 特定世帯 前号に定める額に二分の一を乗じて得た額
art-703-4/par-36/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36/item-2
Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half;
machine translation, not official
**三** 特定継続世帯 第一号に定める額に四分の三を乗じて得た額
art-703-4/par-36/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36/item-3
Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters.
machine translation, not official
**第三十七項** 第三十項の子ども・子育て支援納付金課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。
art-703-4/par-37 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-37
The children and child-rearing support levy part under paragraph (30) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax.
machine translation, not official
**第三十八項** 被保険者である資格がない世帯主の属する世帯内に被保険者がある場合には、当該世帯主を第一項の被保険者である世帯主とみなして国民健康保険税を課する。この場合における第五項、第十四項、第二十二項及び第三十項の規定の適用については、第五項及び第十四項中「及びその世帯に属する被保険者」とあるのは「の世帯に属する被保険者（世帯主を除く。）」と、第二十二項中「介護納付金課税被保険者である納税義務者及び納税義務者の世帯に属する介護納付金課税被保険者」とあるのは「当該納税義務者の世帯に属する介護納付金課税被保険者（世帯主を除く。）」と、第三十項中「及びその世帯に属する被保険者」とあるのは「の世帯に属する被保険者（世帯主を除く。）」と、「被保険者（」とあるのは「被保険者（世帯主を除く。」とする。
art-703-4/par-38 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-38
Where there are insured persons in a household to which belongs a householder who is not qualified as an insured person, national health insurance tax is imposed by deeming that householder to be a householder who is an insured person under paragraph (1). In this case, for the application of the provisions of paragraphs (5), (14), (22) and (30), in paragraphs (5) and (14), "that person and the insured persons belonging to that person's household" is deemed to be replaced with "the insured persons belonging to the household of the person liable for tax (excluding the head of the household)"; in paragraph (22), "the person liable for tax who is an insured person subject to the long-term care payment levy and for the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax" is deemed to be replaced with "the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax concerned (excluding the head of the household)"; and in paragraph (30), "the person liable for tax and the insured persons belonging to that person's household" is deemed to be replaced with "the insured persons belonging to the household of the person liable for tax (excluding the head of the household)" and "(referred to as" is deemed to be replaced with "(excluding the head of the household; referred to as".
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### 第七百三条の五（国民健康保険税の減額） — Reduction of National Health Insurance Tax
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art-703-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5
**第一項** 市町村は、国民健康保険税の納税義務者並びにその世帯に属する被保険者及び特定同一世帯所属者につき算定した第三百十四条の二第一項に規定する総所得金額（青色専従者給与額又は事業専従者控除額については、第三百十三条第三項、第四項又は第五項の規定を適用せず、また、所得税法第五十七条第一項、第三項又は第四項の規定の例によらないものとする。以下この項中山林所得金額の算定について同じ。）及び山林所得金額の合算額が、低所得者世帯の負担能力を考慮して政令で定める金額を超えない場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する被保険者均等割額及び十八歳以上被保険者均等割額又は世帯別平等割額を減額するものとする。
art-703-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
Where the total of the gross income prescribed in Article 314-2, paragraph (1) (for the amount of salary for blue-return dedicated employees or the business dedicated employee deduction, the provisions of Article 313, paragraph (3), (4) or (5) are not applied, and the amount is not governed by the provisions of Article 57, paragraphs (1), (3) or (4) of the Income Tax Act; the same applies hereinafter in this paragraph to the calculation of the amount of timber income) calculated for the person liable for national health insurance tax and for the insured persons and specified same-household members belonging to that person's household, and the amount of timber income, does not exceed the amount specified by Cabinet Order in consideration of the ability to pay of low-income households, the municipality is to reduce the per capita levy amount on insured persons and the per capita levy amount on insured persons aged 18 or over, or the per household levy amount, imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
machine translation, not official
**第二項** 市町村は、国民健康保険税の納税義務者の属する世帯内に六歳に達する日以後の最初の三月三十一日以前である被保険者がある場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する被保険者均等割額を減額するものとする。
art-703-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-2
Where there is, in the household to which a person liable for national health insurance tax belongs, an insured person who is on or before the first March 31 on or after the day on which the person reaches the age of six, the municipality is to reduce the per capita levy amount on insured persons imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
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**第三項** 市町村は、国民健康保険税の納税義務者又はその世帯に属する被保険者が出産する予定の場合又は出産した場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する所得割額、被保険者均等割額及び十八歳以上被保険者均等割額を減額するものとする。
art-703-5/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-3
Where a person liable for national health insurance tax or an insured person belonging to that person's household is scheduled to give birth or has given birth, the municipality is to reduce the income levy amount, the per capita levy amount on insured persons and the per capita levy amount on insured persons aged 18 or over imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
machine translation, not official
**第四項** 市町村は、国民健康保険税の納税義務者の属する世帯内に十八歳に達する日以後の最初の三月三十一日以前である被保険者がある場合には、政令で定める基準に従い当該市町村の条例で定めるところにより、当該納税義務者に対して課する前条第三十項の被保険者均等割額を減額するものとする。
art-703-5/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-4
Where there is, in the household to which a person liable for national health insurance tax belongs, an insured person who is on or before the first March 31 on or after the day on which the person reaches the age of 18, the municipality is to reduce the per capita levy amount on insured persons under Article 703-4, paragraph (30) imposed on that person liable for tax, as provided by Municipal Ordinance in accordance with the standards specified by Cabinet Order.
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### 第七百三条の五の二（特例対象被保険者等に係る国民健康保険税の課税の特例） — Special Provision on Imposition of National Health Insurance Tax on Special-Treatment Insured Persons, Etc.
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art-703-5-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2
**第一項** 国民健康保険税の納税義務者又はその世帯に属する被保険者若しくは特定同一世帯所属者が特例対象被保険者等である場合における第七百三条の四第六項及び前条第一項の規定の適用については、第七百三条の四第六項中「規定する総所得金額」とあるのは「規定する総所得金額（第七百三条の五の二第二項に規定する特例対象被保険者等の総所得金額に給与所得が含まれている場合には、当該給与所得については、所得税法第二十八条第二項の規定により計算した金額の百分の三十に相当する金額によるものとする。次項において同じ。）」と、「同条第二項」とあるのは「第三百十四条の二第二項」と、前条第一項中「総所得金額（」とあるのは「総所得金額（次条第二項に規定する特例対象被保険者等の総所得金額に給与所得が含まれている場合には、当該給与所得については、所得税法第二十八条第二項の規定により計算した金額の百分の三十に相当する金額によるものとし、」と、「所得税法」とあるのは「同法」とする。
art-703-5-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-1
In applying Article 703-4, paragraph (6) and paragraph (1) of the preceding Article where a person liable for national health insurance tax, or an insured person or specified same-household member belonging to that person's household, is a special-treatment insured person, etc., the phrase "prescribed in Article 314-2, paragraph (1)" in Article 703-4, paragraph (6) is deemed to be replaced with "prescribed in Article 314-2, paragraph (1) (where salary income is included in the gross income of a special-treatment insured person, etc. prescribed in Article 703-5-2, paragraph (2), that salary income is to be the amount equivalent to 30 percent of the amount calculated under Article 28, paragraph (2) of the Income Tax Act; the same applies in the following paragraph)", the phrase "paragraph (2) of that Article" with "Article 314-2, paragraph (2)", and in paragraph (1) of the preceding Article, the phrase "Article 314-2, paragraph (1) (" is deemed to be replaced with "Article 314-2, paragraph (1) (where salary income is included in the gross income of a special-treatment insured person, etc. prescribed in paragraph (2) of the following Article, that salary income is to be the amount equivalent to 30 percent of the amount calculated under Article 28, paragraph (2) of the Income Tax Act, and", and the phrase "Income Tax Act" with "that Act".
machine translation, not official
**第二項** 前項に規定する特例対象被保険者等とは、被保険者又は特定同一世帯所属者のうち次の各号のいずれかに該当する者（これらの者の雇用保険法第十四条第二項第一号に規定する受給資格（以下この項において「受給資格」という。）に係る同法第四条第二項に規定する離職の日の翌日の属する年度の翌年度の末日までの間にある者に限る。）をいう。
art-703-5-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-2
A special-treatment insured person, etc. prescribed in the preceding paragraph means a person falling under any of the following items among insured persons or specified same-household members (limited to those in the period until the last day of the fiscal year following the fiscal year containing the day following the date of separation from employment prescribed in Article 4, paragraph (2) of the Employment Insurance Act relating to their qualification prescribed in Article 14, paragraph (2), item (i) of that Act (hereinafter in this paragraph referred to as "recipient qualification")).
machine translation, not official
**一** 雇用保険法第二十三条第二項に規定する特定受給資格者
art-703-5-2/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-2/item-1
A specified qualified recipient prescribed in Article 23, paragraph (2) of the Employment Insurance Act;
machine translation, not official
**二** 雇用保険法第十三条第三項に規定する特定理由離職者であつて受給資格を有するもの
art-703-5-2/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-2/item-2
A person who left employment for a specified reason as prescribed in Article 13, paragraph (3) of the Employment Insurance Act and who has recipient qualification.
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### 第七百四条（水利地益税等の非課税の範囲） — Scope of Non-Taxation of Water Utilization and Land Benefit Tax, etc.
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art-704 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-704
**第一項** 地方団体は、国、非課税独立行政法人及び国立大学法人等並びに都道府県、市町村、特別区、これらの組合、財産区、合併特例区及び地方独立行政法人に対しては、水利地益税及び共同施設税を課することができない。
art-704/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-704/par-1
A local government may not impose water utilization and land benefit tax or joint facility tax on the State, tax-exempt incorporated administrative agencies and national university corporations, etc., or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agency.
machine translation, not official
**第二項** 市町村は、国、非課税独立行政法人及び国立大学法人等並びに都道府県、市町村、特別区、これらの組合、財産区、合併特例区及び地方独立行政法人に対しては、宅地開発税を課することができない。
art-704/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-704/par-2
A municipality may not impose residential land development tax on the State, tax-exempt incorporated administrative agencies and national university corporations, etc., or on prefectures, municipalities, special wards, unions of these, property wards, special merger districts and local incorporated administrative agency.
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### 第七百五条（水利地益税等の賦課期日及び納期） — Assessment Date and Payment Period of Water Utilization and Land Benefit Tax, etc.
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art-705 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-705
**第一項** 水利地益税及び共同施設税の賦課期日及び納期並びに宅地開発税及び国民健康保険税の納期（次条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定による特別徴収の方法による場合の納期を除く。）は、当該地方団体の条例で定める。
art-705/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-705/par-1
The assessment date and payment period of water utilization and land benefit tax and joint facility tax, and the payment period of residential land development tax and national health insurance tax (excluding the payment period where collection is by special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1)), are determined by Prefectural or Municipal Ordinance of the local government concerned.
machine translation, not official
**第二項** 国民健康保険税の賦課期日は、四月一日とする。
art-705/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-705/par-2
The assessment date of national health insurance tax is April 1.
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### 第七百六条（水利地益税等の徴収の方法） — Method of Collecting Water Utilization and Land Benefit Tax, etc.
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art-706 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706
**第一項** 水利地益税、共同施設税、宅地開発税及び国民健康保険税（以下「水利地益税等」という。）の徴収については、徴収の便宜に従い、当該地方団体の条例で定めるところにより、普通徴収又は特別徴収の方法によらなければならない。
art-706/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-1
Water utilization and land benefit tax, joint facility tax, residential land development tax and national health insurance tax (hereinafter referred to as "water utilization and land benefit tax, etc.") must be collected by ordinary collection or special collection, as is convenient for collection, as provided by Prefectural or Municipal Ordinance of the local government concerned.
machine translation, not official
**第二項** 前項の規定にかかわらず、市町村は、当該年度の初日において、当該市町村の国民健康保険税の納税義務者が老齢等年金給付（国民年金法による老齢基礎年金その他の同法又は厚生年金保険法による老齢、障害又は死亡を支給事由とする年金たる給付であつて政令で定めるもの及びこれらの年金たる給付に類する老齢若しくは退職、障害又は死亡を支給事由とする年金たる給付であつて政令で定めるものをいう。以下この節において同じ。）の支払を受けている年齢六十五歳以上の被保険者である世帯主（災害その他の特別の事情があることにより、特別徴収の方法によつて国民健康保険税を徴収することが著しく困難であると認めるものその他政令で定めるものを除く。以下この節において「特別徴収対象被保険者」という。）である場合には、当該世帯主に対して課する国民健康保険税を特別徴収の方法によつて徴収するものとする。ただし、特別徴収対象被保険者が少ないことその他の特別の事情があることにより、特別徴収を行うことが適当でないと認められる市町村においては、この限りでない。
art-706/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
Notwithstanding the provisions of the preceding paragraph, where, on the first day of the fiscal year concerned, a person liable for national health insurance tax of the municipality is a householder who is an insured person aged 65 or over receiving payment of an old age, etc. pension benefit (meaning the old-age basic pension under the National Pension Act and other pension benefits specified by Cabinet Order for which old age, disability or death is the ground for payment under that Act or the Employees' Pension Insurance Act, and pension benefits similar to these specified by Cabinet Order for which old age or retirement, disability or death is the ground for payment; the same applies hereinafter in this Section) (excluding a person found to be one for whom collection of national health insurance tax by special collection is extremely difficult due to a disaster or other special circumstances, and others specified by Cabinet Order; hereinafter in this Section referred to as an "insured person subject to special collection"), the municipality is to collect the national health insurance tax imposed on that householder by special collection; provided, however, that this does not apply in a municipality in which it is found inappropriate to carry out special collection due to special circumstances such as there being few insured persons subject to special collection.
machine translation, not official
**第三項** 市町村（前項ただし書に規定する市町村を除く。以下この項及び第七百十八条の二から第七百十八条の十までにおいて同じ。）は、当該年度の初日の属する年の四月二日から八月一日までの間に、当該市町村の国民健康保険税の納税義務者が特別徴収対象被保険者となつた場合には、当該特別徴収対象被保険者に対して課する国民健康保険税を、特別徴収の方法によつて徴収することができる。
art-706/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
Where, between April 2 and August 1 of the year containing the first day of the fiscal year concerned, a person liable for national health insurance tax of the municipality (excluding a municipality prescribed in the proviso to the preceding paragraph; the same applies hereinafter in this paragraph and in Articles 718-2 to 718-10) has become an insured person subject to special collection, the municipality may collect the national health insurance tax imposed on that insured person subject to special collection by special collection.
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### 第七百六条の二（国民健康保険税の徴収の特例） — Special Provision on Collection of National Health Insurance Tax
caption: machine translation, not official
art-706-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2
**第一項** 市町村は、国民健康保険税の所得割額の算定の基礎に用いる第七百三条の四第六項に規定する控除後の総所得金額及び山林所得金額の合計額が確定しないため当該年度分の国民健康保険税額を確定することができない場合においては、その確定する日までの間において到来する納期において普通徴収の方法によつて徴収すべき国民健康保険税に限り、国民健康保険税の納税義務者について、その者の前年度の国民健康保険税額を当該年度の納期の数で除して得た額又はその者の前年度の国民健康保険税の最後の納期の税額に相当する額の範囲内において、それぞれの納期に係る国民健康保険税を徴収することができる。ただし、当該徴収することができる額の総額は、前年度の国民健康保険税額の二分の一に相当する額を超えることができない。
art-706-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
Where a municipality cannot finalize the amount of national health insurance tax for the fiscal year concerned because the total of the gross income and the amount of timber income after the deduction prescribed in Article 703-4, paragraph (6), which is used as the basis for calculating the income levy amount of national health insurance tax, has not been finalized, it may, solely with respect to the national health insurance tax to be collected by ordinary collection in the payment periods that arrive up to the date of finalization, collect from a person liable for national health insurance tax the tax for each payment period within the limit of the amount obtained by dividing that person's amount of national health insurance tax for the previous fiscal year by the number of payment periods of the fiscal year concerned, or of the amount equivalent to the tax amount for the last payment period of that person's national health insurance tax for the previous fiscal year; provided, however, that the total of the amounts that may be so collected may not exceed the amount equivalent to one half of the amount of national health insurance tax for the previous fiscal year.
machine translation, not official
**第二項** 市町村は、前項の規定によつて国民健康保険税を賦課した場合において、当該国民健康保険税額が当該年度分の国民健康保険税額に満たないこととなるときは、当該年度分の国民健康保険税額が確定した日以後の納期においてその不足税額を徴収し、既に徴収した国民健康保険税額が当該年度分の国民健康保険税額を超えることとなるときは、第十七条又は第十七条の二の規定の例によつて、その過納額を還付し、又は当該納税義務者の未納に係る地方団体の徴収金に充当しなければならない。
art-706-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2/par-2
Where a municipality has imposed national health insurance tax under the provisions of the preceding paragraph, if that amount of national health insurance tax comes to be less than the amount of national health insurance tax for the fiscal year concerned, it must collect the shortfall in the payment periods on or after the day on which the amount of national health insurance tax for the fiscal year concerned is finalized, and if the amount of national health insurance tax already collected comes to exceed the amount of national health insurance tax for the fiscal year concerned, it must refund the overpaid amount, or appropriate it to the local government levies unpaid by that person liable for tax, in accordance with the rules of Article 17 or Article 17-2.
machine translation, not official
### 第七百六条の三（徴収の特例に係る国民健康保険税額の修正の申出等） — Applications for Revision of the Amount of National Health Insurance Tax Subject to the Special Provision on Collection
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art-706-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3
**第一項** 前条第一項の規定によつて国民健康保険税を賦課した場合において、当該年度分の国民健康保険税額が前年度の国民健康保険税額の二分の一に相当する額に満たないこととなると認められるときは、同項の規定によつて国民健康保険税を徴収されることとなる者は、条例で定める期限までに、市町村長に同項の規定によつて徴収される国民健康保険税額の修正を申し出ることができる。
art-706-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3/par-1
Where national health insurance tax has been imposed under the provisions of paragraph (1) of the preceding Article, and it is found that the amount of national health insurance tax for the fiscal year concerned will be less than the amount equivalent to one half of the amount of national health insurance tax for the previous fiscal year, a person from whom national health insurance tax is to be collected under the provisions of that paragraph may, by the time limit specified by Municipal Ordinance, apply to the mayor of the municipality for revision of the amount of national health insurance tax to be collected under the provisions of that paragraph.
machine translation, not official
**第二項** 前項の規定による修正の申出があつた場合において、当該申出について相当の理由があると認められるときは、市町村長は、当該年度分の国民健康保険税額の見積額を基礎として、前条第一項の規定によつて徴収する国民健康保険税額を修正しなければならない。
art-706-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3/par-2
Where an application for revision has been made under the provisions of the preceding paragraph and the application is found to have reasonable grounds, the mayor of the municipality must revise the amount of national health insurance tax to be collected under the provisions of paragraph (1) of the preceding Article, on the basis of the estimated amount of national health insurance tax for the fiscal year concerned.
machine translation, not official
**第三項** 第三百六十四条の二第二項、第三項、第五項及び第六項の規定は、前二項の規定による修正の申出及び修正について準用する。
art-706-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3/par-3
The provisions of Article 364-2, paragraphs (2), (3), (5) and (6) apply mutatis mutandis to an application for revision and the revision under the provisions of the preceding two paragraphs.
machine translation, not official
### 第七百七条（徴税吏員の水利地益税等に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Water Utilization and Land Benefit Tax, etc.
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art-707 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707
**第一項** 地方団体の徴税吏員は、水利地益税等の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-707/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1
A tax collection official of a local government may, where necessary for an examination concerning the assessment and collection of water utilization and land benefit tax, etc., question the following persons, or inspect the books and documents relating to the business of a person listed in items (i) through (iii) (including, where electronic or magnetic records have been created or retained in lieu of the creation or retention of those books and documents, those electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not perceivable by human senses and used for information processing by computers); the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-707/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 特別徴収義務者
art-707/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-2
a special collection agent;
machine translation, not official
**三** 前二号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-707/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-3
a person found to have an obligation to provide money or articles to a person listed in the preceding two items;
machine translation, not official
**四** 前三号に掲げる者以外の者で当該水利地益税等の賦課徴収に関し直接関係があると認められる者
art-707/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-4
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the water utilization and land benefit tax, etc. concerned.
machine translation, not official
**第二項** 前項第一号又は第二号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）及び前項第一号又は第二号に掲げる者を分割承継法人とする分割に係る分割法人は、同項第三号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-707/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-2
A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation through a company split; the same applies hereinafter in this paragraph) in a company split whose splitting corporation (meaning a corporation that has transferred the assets and liabilities it holds through a company split; the same applies hereinafter in this paragraph) is a person listed in item (i) or (ii) of the preceding paragraph, and a splitting corporation in a company split whose successor corporation in a company split is a person listed in item (i) or (ii) of the preceding paragraph, are included in the persons found to have an obligation to provide money or articles prescribed in item (iii) of that paragraph.
machine translation, not official
**第三項** 第一項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-707/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 地方団体の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-707/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-4
A tax collection official of a local government may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 水利地益税等に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百二十八条第七項の定めるところによる。
art-707/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-5
With regard to an investigation concerning delinquent tax collection procedures for water utilization and land benefit tax, etc., notwithstanding the provisions of paragraph (1), the matter is as provided in Article 728, paragraph (7).
machine translation, not official
**第六項** 第一項又は第四項の規定による地方団体の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-707/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-6
The authority of tax collection officials of a local government under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.
machine translation, not official
### 第七百八条（水利地益税等に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to Water Utilization and Land Benefit Tax, etc.
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art-708 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708
**第一項** 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-708/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1
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** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-708/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による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ぜず、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-708/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-708/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1/item-3
if the person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者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前項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、同項の罰金刑を科する。
art-708/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第七百九条（水利地益税等の納税管理人） — Tax Agents for Water Utilization and Land Benefit Tax, etc.
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art-709 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709
**第一項** 水利地益税等の納税義務者（特別徴収に係る水利地益税等の納税義務者を除く。次項及び第七百十一条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う地方団体内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該地方団体の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを地方団体の長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて地方団体の長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-709/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-1
A person liable for water utilization and land benefit tax, etc. (excluding a person liable for water utilization and land benefit tax, etc. subject to special collection; the same applies in the following paragraph and in Article 711) or a special collection agent that has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as "address, etc.") in the local government in which it bears the obligation to pay or the obligation to remit must, in order to have all matters relating to payment or remittance handled, appoint a tax agent from among persons who have a address, etc. within the area specified by Prefectural or Municipal Ordinance of that local government and report this to the head of the local government, or apply to the head of the local government for, and obtain, approval to appoint as a tax agent a person who has a address, etc. outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者又は特別徴収義務者は、当該納税義務者又は特別徴収義務者に係る水利地益税等の徴収の確保に支障がないことについて地方団体の長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-709/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-2
Notwithstanding the provisions of the preceding paragraph, the person liable for tax or special collection agent concerned is not required to appoint a tax agent if the person has applied to the head of the local government for, and obtained, a finding that there is no hindrance to securing the collection of the water utilization and land benefit tax, etc. relating to that person liable for tax or special collection agent.
machine translation, not official
### 第七百十条（水利地益税等の納税管理人に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Relating to Tax Agents for Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-710 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-710
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-710/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-710/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者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前項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、同項の刑を科する。
art-710/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-710/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第七百十一条（水利地益税等の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Tax Agents for Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-711 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-711
**第一項** 地方団体は、第七百九条第二項の認定を受けていない水利地益税等の納税義務者又は特別徴収義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該地方団体の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-711/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-711/par-1
A local government may establish, by Prefectural or Municipal Ordinance of the local government concerned, a provision imposing a non-penal fine of not more than 100,000 yen on a person liable for water utilization and land benefit tax, etc., or a special collection agent, that has not received the finding under Article 709, paragraph (2) and has not received the approval under paragraph (1) of that Article, if the person fails without justifiable grounds to report a tax agent that is to be reported under the provisions of that paragraph.
machine translation, not official
### 第七百十二条 〔削除 / repealed〕
art-712 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-712
**第一項** 削除
art-712/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-712/par-1
### 第七百十三条（水利地益税等の普通徴収の手続） — Procedures for Ordinary Collection of Water Utilization and Land Benefit Tax, etc.
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art-713 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-713
**第一項** 水利地益税等を普通徴収によつて徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-713/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-713/par-1
Where water utilization and land benefit tax, etc. is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before the due date for payment.
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### 第七百十四条（水利地益税等の賦課徴収に関する申告又は報告の義務） — Obligation to File Returns or Make Reports Concerning Assessment and Collection of Water Utilization and Land Benefit Tax, etc.
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art-714 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-714
**第一項** 水利地益税等の納税義務者は、当該地方団体の条例の定めるところによつて、当該水利地益税等の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。
art-714/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-714/par-1
A person liable for water utilization and land benefit tax, etc. must, as provided by the Prefectural or Municipal Ordinance of the local government concerned, file a return or make a report on the matters specified by that Ordinance concerning the assessment and collection of the water utilization and land benefit tax, etc. concerned.
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### 第七百十五条（水利地益税等に係る虚偽の申告等に関する罪） — Offenses Concerning False Returns, etc. Relating to Water Utilization and Land Benefit Tax, etc.
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art-715 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-715
**第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、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-715/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-715/par-1
If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, 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
**第二項** 法人の代表者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前項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、同項の罰金刑を科する。
art-715/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-715/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第七百十六条（水利地益税等に係る不申告等に関する過料） — Non-Penal Fines for Failure to File Returns, etc. Relating to Water Utilization and Land Benefit Tax, etc.
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art-716 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-716
**第一項** 地方団体は、水利地益税等の納税義務者が第七百十四条の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該地方団体の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-716/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-716/par-1
A local government may establish, by Prefectural or Municipal Ordinance of the local government concerned, a provision imposing a non-penal fine of not more than 100,000 yen on a person liable for water utilization and land benefit tax, etc. who fails without justifiable grounds to file a return or make a report on the matters to be filed or reported under the provisions of Article 714.
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### 第七百十七条（水利地益税等の減免） — Reduction or Exemption of Water Utilization and Land Benefit Tax, etc.
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art-717 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
**第一項** 地方団体の長は、天災その他特別の事情がある場合において水利地益税等の減免を必要とすると認める者、貧困に因り生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該地方団体の条例の定めるところにより、当該水利地益税等を減免することができる。但し、特別徴収義務者については、この限りでない。
art-717/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717/par-1
The head of a local government may reduce or exempt water utilization and land benefit tax, etc., as provided by the Prefectural or Municipal Ordinance of the local government concerned, only for persons found to require reduction or exemption of the water utilization and land benefit tax, etc. in the case of a natural disaster or other special circumstances, persons who receive public or private assistance for their living due to poverty, and other persons in special circumstances; provided, however, that this does not apply to special collection agents.
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### 第七百十八条（水利地益税等の特別徴収の手続） — Procedures for Special Collection of Water Utilization and Land Benefit Tax, etc.
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art-718 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718
**第一項** 水利地益税等を特別徴収（第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定による特別徴収を除く。）によつて徴収しようとする場合においては、当該水利地益税等の徴収の便宜を有する者を当該地方団体の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
art-718/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-1
Where water utilization and land benefit tax, etc. is to be collected by special collection (excluding special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1)), a person in a convenient position to collect that water utilization and land benefit tax, etc. must be designated as a special collection agent by Prefectural or Municipal Ordinance of the local government concerned and made to collect it.
machine translation, not official
**第二項** 前項の特別徴収義務者は、当該水利地益税等の納期限までにその徴収すべき水利地益税等に係る課税標準額、税額その他同条例で定める事項を記載した納入申告書を地方団体の長に提出し、及びその納入金を当該地方団体に納入する義務を負う。
art-718/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-2
The special collection agent under the preceding paragraph is obliged to submit to the head of the local government, by the due date for payment of the water utilization and land benefit tax, etc., a remittance return stating the tax base amount and tax amount relating to the water utilization and land benefit tax, etc. to be collected and other matters specified by that Ordinance, and to remit the remittance to the local government concerned.
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**第三項** 前項の規定によつて納入した納入金のうち水利地益税等の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。
art-718/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-3
With respect to the portion of the remittance made under the provisions of the preceding paragraph that is equivalent to tax not paid to the special collection agent by the taxpayer of the water utilization and land benefit tax, etc., the special collection agent has a right to reimbursement against that taxpayer.
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**第四項** 特別徴収義務者が前項の求償権に基いて訴を提起した場合においては、徴税吏員は、職務上の秘密に関する場合を除く外、証拠の提供その他必要な援助を与えなければならない。
art-718/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-4
Where a special collection agent files suit on the basis of the right to reimbursement under the preceding paragraph, the tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.
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### 第七百十八条の二（年金保険者の特別徴収義務） — Special Collection Obligation of Pension Insurers
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art-718-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-2
**第一項** 市町村は、第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定により特別徴収の方法によつて国民健康保険税を徴収しようとする場合においては、当該特別徴収対象被保険者に係る老齢等年金給付の支払をする者（以下この節において「年金保険者」という。）を特別徴収義務者として当該国民健康保険税を徴収させなければならない。
art-718-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-2/par-1
Where a municipality is to collect national health insurance tax by special collection pursuant to the provisions of Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1), it must have the person who pays the old age, etc. pension benefit for the insured person subject to special collection concerned (hereinafter in this Section referred to as a "pension insurer") collect that national health insurance tax as the special collection agent.
machine translation, not official
**第二項** 市町村は、同一の特別徴収対象被保険者について老齢等年金給付が二以上ある場合においては、政令で定めるところにより、一の老齢等年金給付（以下この節において「特別徴収対象年金給付」という。）について国民健康保険税を徴収させるものとする。
art-718-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-2/par-2
Where there are two or more old age, etc. pension benefits for the same insured person subject to special collection, the municipality is to have national health insurance tax collected for one old age, etc. pension benefit (hereinafter in this Section referred to as a "pension benefit subject to special collection"), as provided by Cabinet Order.
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### 第七百十八条の三（特別徴収税額の通知等） — Notification of Special Collection Tax Amounts, etc.
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art-718-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3
**第一項** 市町村は、第七百六条第二項の規定により特別徴収の方法によつて特別徴収対象被保険者に対して課する国民健康保険税を徴収しようとする場合においては、当該国民健康保険税を特別徴収の方法によつて徴収する旨、当該特別徴収対象被保険者に係る支払回数割保険税額その他総務省令で定める事項を、当該年金保険者に対しては当該年度の初日の属する年の七月三十一日（政令で定める年金保険者については、政令で定める日）までに、当該特別徴収対象被保険者に対しては当該年の九月三十日までに通知しなければならない。
art-718-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
In the case where a municipality intends to collect, by the method of special collection, national health insurance tax imposed on an insured person subject to special collection pursuant to the provisions of Article 706, paragraph (2), it must notify the pension insurer concerned, by July 31 of the year containing the first day of the fiscal year concerned (for a pension insurer specified by Cabinet Order, by the date specified by Cabinet Order), and the insured person subject to special collection concerned, by September 30 of that year, to the effect that the national health insurance tax is to be collected by the method of special collection, of the per-payment insurance tax amount for that insured person subject to special collection, and of other matters specified by Order of the Ministry of Internal Affairs and Communications.
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**第二項** 前項の支払回数割保険税額は、総務省令で定めるところにより、当該特別徴収対象被保険者につき、特別徴収の方法によつて徴収する国民健康保険税額（当該特別徴収対象被保険者に対して課する当該年度分の国民健康保険税額から普通徴収の方法によつて徴収される額を控除して得た額とする。第七百十八条の九第一項及び第七百十八条の十第二項において「特別徴収対象保険税額」という。）を、当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間における当該特別徴収対象被保険者に係る特別徴収対象年金給付の支払の回数で除して得た額とする。
art-718-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
The per-payment insurance tax amount referred to in the preceding paragraph is, as provided by Order of the Ministry of Internal Affairs and Communications, the amount obtained by dividing the amount of national health insurance tax to be collected by the method of special collection from the insured person subject to special collection concerned (being the amount obtained by deducting the amount to be collected by the method of ordinary collection from the amount of national health insurance tax for the fiscal year concerned imposed on that insured person subject to special collection; referred to as the "insurance tax amount subject to special collection" in Article 718-9, paragraph (1) and Article 718-10, paragraph (2)) by the number of payments of pension benefits subject to special collection to that insured person subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year.
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### 第七百十八条の四（特別徴収の方法によつて徴収した国民健康保険税額の納入の義務） — Obligation to Remit National Health Insurance Tax Amounts Collected by the Method of Special Collection
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art-718-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
**第一項** 年金保険者は、前条第一項の規定による通知を受けた場合においては、同条第二項に規定する支払回数割保険税額を、総務省令で定めるところにより、当該年度の初日の属する年の十月一日から翌年の三月三十一日までの間において特別徴収対象年金給付の支払をする際徴収し、その徴収した日の属する月の翌月の十日までに、これを当該市町村に納入する義務を負う。
art-718-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4/par-1
When a pension insurer has received the notification under paragraph (1) of the preceding Article, it is obliged, as provided by Order of the Ministry of Internal Affairs and Communications, to collect the per-payment insurance tax amount prescribed in paragraph (2) of that Article at the time of making payment of pension benefits subject to special collection during the period, in the year containing the first day of the fiscal year concerned, from October 1 to March 31 of the following year, and to remit it to the municipality concerned by the 10th day of the month following the month containing the day on which it was collected.
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### 第七百十八条の五（被保険者資格喪失等の場合の通知等） — Notification in the Case of Loss of Insured Person Status, etc.
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art-718-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
**第一項** 市町村は、第七百十八条の三第一項の規定により同条第二項に規定する支払回数割保険税額を年金保険者に通知した後に当該通知に係る特別徴収対象被保険者が被保険者である資格を喪失した場合その他総務省令で定める場合には、総務省令で定めるところにより、その旨を当該年金保険者及び当該特別徴収対象被保険者に通知しなければならない。
art-718-5/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5/par-1
In the case where, after a municipality has notified a pension insurer of the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) pursuant to the provisions of paragraph (1) of that Article, the insured person subject to special collection to whom the notification relates has lost insured person status, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the municipality must notify the pension insurer and the insured person subject to special collection concerned to that effect, as provided by Order of the Ministry of Internal Affairs and Communications.
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**第二項** 年金保険者が前項の規定による通知を受けた場合には、その通知を受けた日以降、第七百十八条の三第二項に規定する支払回数割保険税額を徴収して納入する義務を負わない。この場合において、年金保険者は、直ちに当該通知に係る特別徴収対象被保険者に係る国民健康保険税徴収の実績その他必要な事項を当該通知をした市町村に通知しなければならない。
art-718-5/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5/par-2
In the case where a pension insurer has received the notification under the preceding paragraph, it is not obliged, on or after the day on which it received the notification, to collect and remit the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2). In this case, the pension insurer must immediately notify the municipality that gave the notification of the record of collection of national health insurance tax for the insured person subject to special collection to whom the notification relates and of other necessary matters.
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### 第七百十八条の六（特別徴収の手続規定の準用） — Application Mutatis Mutandis of Procedural Provisions on Special Collection
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art-718-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
**第一項** 前三条の規定は、第七百六条第三項の規定による特別徴収について準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。
読み替える規定 読み替えられる字句 読み替える字句（四月二日から六月一日までの間に特別徴収対象被保険者となつた場合） 読み替える字句（六月二日から八月一日までの間に特別徴収対象被保険者となつた場合）
第七百十八条の三第一項 七月三十一日 九月三十日 十一月三十日
当該年の九月三十日 当該年の十一月三十日 その翌年の一月三十一日
第七百十八条の三第二項 十月一日から翌年の三月三十一日まで 十二月一日から翌年の三月三十一日まで 翌年の二月一日から三月三十一日まで
第七百十八条の四 十月一日から翌年の三月三十一日まで 十二月一日から翌年の三月三十一日まで 翌年の二月一日から三月三十一日まで
art-718-6/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6/par-1
The provisions of the preceding three Articles apply mutatis mutandis to special collection under the provisions of Article 706, paragraph (3). In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order.
Provisions in which terms are replaced Words to be replaced Replacing words (where the person became an insured person subject to special collection between April 2 and June 1) Replacing words (where the person became an insured person subject to special collection between June 2 and August 1)
Article 718-3, paragraph (1) July 31 September 30 November 30
September 30 of that year November 30 of that year January 31 of the following year
Article 718-3, paragraph (2) from October 1 to March 31 of the following year from December 1 to March 31 of the following year from February 1 to March 31 of the following year
Article 718-4 from October 1 to March 31 of the following year from December 1 to March 31 of the following year from February 1 to March 31 of the following year
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### 第七百十八条の七（既に特別徴収対象被保険者であつた者に係る仮徴収） — Provisional Collection for Persons Who Were Already Insured Persons Subject to Special Collection
caption: machine translation, not official
art-718-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7
**第一項** 市町村は、当該年度の初日の属する年の前年の十月一日からその翌年の三月三十一日までの間における特別徴収対象年金給付の支払の際、第七百六条第二項及び第三項の規定により第七百十八条の三第二項（前条において準用する場合を含む。）に規定する支払回数割保険税額を徴収されていた特別徴収対象被保険者について、当該支払回数割保険税額の徴収に係る特別徴収対象年金給付が当該年度の初日からその日の属する年の九月三十日までの間において支払われる場合においては、その支払に係る国民健康保険税額として、当該支払回数割保険税額に相当する額を、総務省令で定めるところにより、特別徴収の方法によつて徴収するものとする。
art-718-7/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
With regard to an insured person subject to special collection from whom the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article) was collected pursuant to the provisions of Article 706, paragraphs (2) and (3) at the time of payment of pension benefits subject to special collection during the period from October 1 of the year preceding the year containing the first day of the fiscal year concerned to March 31 of the following year, in the case where the pension benefits subject to special collection relating to the collection of that per-payment insurance tax amount are paid during the period from the first day of the fiscal year to September 30 of the year containing that day, the municipality is to collect, as the national health insurance tax amount relating to that payment, an amount equivalent to that per-payment insurance tax amount, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 市町村は、前項に規定する特別徴収対象被保険者について、当該年度の初日の属する年の六月一日から九月三十日までの間において、同項に規定する支払回数割保険税額に相当する額を徴収することが適当でないと認められる特別な事情がある場合においては、同項の規定にかかわらず、それぞれの支払に係る国民健康保険税額として、所得の状況その他の事情を勘案して市町村が定める額を、総務省令で定めるところにより、特別徴収の方法によつて徴収することができる。
art-718-7/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
In the case where there are special circumstances in which it is found inappropriate to collect, from the insured person subject to special collection prescribed in the preceding paragraph, an amount equivalent to the per-payment insurance tax amount prescribed in that paragraph during the period from June 1 to September 30 of the year containing the first day of the fiscal year, the municipality may, notwithstanding the provisions of that paragraph, collect, as the national health insurance tax amount relating to each payment, an amount determined by the municipality in consideration of the state of income and other circumstances, by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 第七百十八条の三第一項、第七百十八条の四及び第七百十八条の五の規定は、前二項の規定による特別徴収についてそれぞれ準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。
読み替える規定 読み替えられる字句 読み替える字句（第一項の規定による特別徴収に係る場合） 読み替える字句（第二項の規定による特別徴収に係る場合）
第七百十八条の三第一項 七月三十一日 一月三十一日 四月三十日
九月三十日 三月三十一日 五月三十一日
第七百十八条の四 十月一日から翌年の三月三十一日まで 四月一日から九月三十日まで 六月一日から九月三十日まで
art-718-7/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-3
The provisions of Article 718-3, paragraph (1), Article 718-4 and Article 718-5 apply mutatis mutandis to special collection under the provisions of the preceding two paragraphs, respectively. In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order.
Provisions in which terms are replaced Words to be replaced Replacing words (in the case of special collection under the provisions of paragraph (1)) Replacing words (in the case of special collection under the provisions of paragraph (2))
Article 718-3, paragraph (1) July 31 January 31 April 30
September 30 March 31 May 31
Article 718-4 from October 1 to March 31 of the following year from April 1 to September 30 from June 1 to September 30
machine translation, not official
**第四項** 市町村は、前項において準用する第七百十八条の三第一項の規定による年金保険者又は特別徴収対象被保険者に対する通知については、当該年度の前年度分の国民健康保険税に係る第七百十八条の三第一項（前条において準用する場合を含む。）の規定による年金保険者又は特別徴収対象被保険者に対する通知とそれぞれ併せて行うことができる。
art-718-7/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-4
With regard to the notification to a pension insurer or an insured person subject to special collection under the provisions of Article 718-3, paragraph (1) as applied mutatis mutandis in the preceding paragraph, the municipality may give it together with, respectively, the notification to the pension insurer or the insured person subject to special collection under the provisions of Article 718-3, paragraph (1) (including as applied mutatis mutandis pursuant to the preceding Article) relating to national health insurance tax for the previous fiscal year of the fiscal year concerned.
machine translation, not official
**第五項** 当該年度の初日からその日の属する年の九月三十日までの間において第一項又は第二項の規定による特別徴収が行われた特別徴収対象被保険者について、第七百六条第二項の規定の適用がある場合における第七百十八条の三から第七百十八条の五までの規定の適用については、第七百十八条の三第二項中「という。）」とあるのは、「という。）から、第七百十八条の七第一項又は第二項の規定により当該年度の初日からその日の属する年の九月三十日までの間に徴収された額の合計額を控除して得た額」とする。
art-718-7/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-5
With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) or (2) has been carried out during the period from the first day of the fiscal year to September 30 of the year containing that day, in the application of the provisions of Articles 718-3 through 718-5 in the case where Article 706, paragraph (2) applies, the phrase "Article 718-10, paragraph (2))" in Article 718-3, paragraph (2) is deemed to be replaced with "Article 718-10, paragraph (2)) less the total amount collected pursuant to the provisions of Article 718-7, paragraph (1) or (2) during the period from the first day of the fiscal year to September 30 of the year containing that day".
machine translation, not official
**第六項** 当該年度の初日の属する年の前年の十月一日からその翌年の三月三十一日までの間において、第七百六条第二項又は第三項の規定により前項の規定により読み替えて適用される第七百十八条の三第二項に規定する支払回数割保険税額を徴収する場合における第一項の規定の適用については、同項中「第七百十八条の三第二項（前条において準用する場合を含む。）」とあるのは、「第五項の規定により読み替えて適用される第七百十八条の三第二項」とする。
art-718-7/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-6
In the application of the provisions of paragraph (1) in the case where the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of the preceding paragraph is collected pursuant to the provisions of Article 706, paragraph (2) or (3) during the period from October 1 of the year preceding the year containing the first day of the fiscal year to March 31 of the following year, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in paragraph (1) is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (5)".
machine translation, not official
### 第七百十八条の八（新たに特別徴収対象被保険者となつた者に係る仮徴収） — Provisional Collection for Persons Who Have Newly Become Insured Persons Subject to Special Collection
caption: machine translation, not official
art-718-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8
**第一項** 市町村は、次の各号に掲げる者について、それぞれ当該各号に定める期間において特別徴収対象年金給付が支払われる場合においては、その支払に係る国民健康保険税額として、支払回数割保険税額の見込額（当該額によることが適当でないと認められる特別な事情がある場合においては、所得の状況その他の事情を勘案して市町村が定める額とする。）を、総務省令で定めるところにより、特別徴収の方法によつて徴収するものとする。
art-718-8/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
In the case where pension benefits subject to special collection are paid to the persons set out in the following items during the periods specified respectively in those items, the municipality is to collect, as the national health insurance tax amount relating to that payment, the estimated amount of the per-payment insurance tax amount (where there are special circumstances in which it is found inappropriate to use that amount, the amount determined by the municipality in consideration of the state of income and other circumstances), by the method of special collection, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**一** 第七百六条第三項に規定する特別徴収対象被保険者の国民健康保険税について同項の規定による特別徴収の方法によつて徴収が行われなかつた場合の当該特別徴収対象被保険者又は当該年度の初日の属する年の前年の八月二日から十月一日までの間に当該市町村の特別徴収対象被保険者となつた者 当該年度の初日からその日の属する年の九月三十日までの間
art-718-8/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1/item-1
In the case where collection has not been carried out by the method of special collection under the provisions of Article 706, paragraph (3) with respect to the national health insurance tax of an insured person subject to special collection prescribed in that paragraph, that insured person subject to special collection, or a person who became an insured person subject to special collection of the municipality concerned during the period from August 2 to October 1 of the year preceding the year containing the first day of the fiscal year: the period from the first day of the fiscal year to September 30 of the year containing that day;
machine translation, not official
**二** 当該年度の初日の属する年の前年の十月二日から十二月一日までの間に当該市町村の特別徴収対象被保険者となつた者 当該年度の初日の属する年の六月一日から九月三十日までの間
art-718-8/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1/item-2
A person who became an insured person subject to special collection of the municipality concerned during the period from October 2 to December 1 of the year preceding the year containing the first day of the fiscal year: the period from June 1 to September 30 of the year containing the first day of the fiscal year;
machine translation, not official
**三** 当該年度の初日の属する年の前年の十二月二日からその翌年の二月一日までの間に当該市町村の特別徴収対象被保険者となつた者 当該年度の初日の属する年の八月一日から九月三十日までの間
art-718-8/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1/item-3
A person who became an insured person subject to special collection of the municipality concerned during the period from December 2 of the year preceding the year containing the first day of the fiscal year to February 1 of the following year: the period from August 1 to September 30 of the year containing the first day of the fiscal year.
machine translation, not official
**第二項** 前項の支払回数割保険税額の見込額は、当該特別徴収対象被保険者に対して課する当該年度の前年度分の国民健康保険税額に相当する額として政令で定めるところにより算定した額を当該特別徴収対象被保険者に係る特別徴収対象年金給付の当該年度における支払の回数で除して得た額（当該金額に百円未満の端数があるとき、又は当該金額の全額が百円未満であるときは、その端数金額又はその全額を切り捨てた金額）とする。
art-718-8/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-2
The estimated amount of the per-payment insurance tax amount referred to in the preceding paragraph is the amount obtained by dividing the amount calculated, as provided by Cabinet Order, as equivalent to the amount of national health insurance tax for the previous fiscal year imposed on the insured person subject to special collection concerned by the number of payments in the fiscal year concerned of pension benefits subject to special collection to that insured person subject to special collection (where that amount includes a fractional amount of less than 100 yen, or where the whole of that amount is less than 100 yen, the amount obtained by rounding down that fractional amount or that whole amount).
machine translation, not official
**第三項** 第七百十八条の三第一項、第七百十八条の四及び第七百十八条の五の規定は、第一項の規定による特別徴収について準用する。この場合における読替えは次の表のとおりとするほか、これらの規定に関し必要な技術的読替えは、政令で定める。
読み替える規定 読み替えられる字句 読み替える字句（第一項第一号に掲げる者に係る場合） 読み替える字句（第一項第二号に掲げる者に係る場合） 読み替える字句（第一項第三号に掲げる者に係る場合）
第七百十八条の三第一項 七月三十一日 一月三十一日 三月三十一日 五月三十一日
九月三十日 三月三十一日 五月三十一日 七月三十一日
第七百十八条の四 十月一日から翌年の三月三十一日まで 四月一日から九月三十日まで 六月一日から九月三十日まで 八月一日から九月三十日まで
art-718-8/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-3
The provisions of Article 718-3, paragraph (1), Article 718-4 and Article 718-5 apply mutatis mutandis to special collection under the provisions of paragraph (1). In this case, the terms are to be replaced as set out in the following table, and in addition, the technical replacements of terms necessary for these provisions are specified by Cabinet Order.
Provisions in which terms are replaced Words to be replaced Replacing words (in the case of a person set out in paragraph (1), item (i)) Replacing words (in the case of a person set out in paragraph (1), item (ii)) Replacing words (in the case of a person set out in paragraph (1), item (iii))
Article 718-3, paragraph (1) July 31 January 31 March 31 May 31
September 30 March 31 May 31 July 31
Article 718-4 from October 1 to March 31 of the following year from April 1 to September 30 from June 1 to September 30 from August 1 to September 30
machine translation, not official
**第四項** 当該年度の初日からその日の属する年の九月三十日までの間において第一項の規定による特別徴収が行われた特別徴収対象被保険者について、第七百六条第二項の規定の適用がある場合における第七百十八条の三から第七百十八条の五までの規定の適用については、第七百十八条の三第二項中「という。）」とあるのは、「という。）から、第七百十八条の八第一項の規定により当該年度の初日からその日の属する年の九月三十日までの間に徴収された額の合計額を控除して得た額」とする。
art-718-8/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-4
With regard to an insured person subject to special collection for whom special collection under the provisions of paragraph (1) has been carried out during the period from the first day of the fiscal year to September 30 of the year containing that day, in the application of the provisions of Articles 718-3 through 718-5 in the case where Article 706, paragraph (2) applies, the phrase "Article 718-10, paragraph (2))" in Article 718-3, paragraph (2) is deemed to be replaced with "Article 718-10, paragraph (2)) less the total amount collected pursuant to the provisions of Article 718-8, paragraph (1) during the period from the first day of the fiscal year to September 30 of the year containing that day".
machine translation, not official
**第五項** 当該年度の初日の属する年の前年の十月一日からその翌年の三月三十一日までの間において、第七百六条第二項の規定により前項の規定により読み替えて適用される第七百十八条の三第二項に規定する支払回数割保険税額を徴収する場合における前条第一項の規定の適用については、同項中「第七百十八条の三第二項（前条において準用する場合を含む。）」とあるのは、「次条第四項の規定により読み替えて適用される第七百十八条の三第二項」とする。
art-718-8/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-5
In the application of the provisions of paragraph (1) of the preceding Article in the case where the per-payment insurance tax amount prescribed in Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of the preceding paragraph is collected pursuant to the provisions of Article 706, paragraph (2) during the period from October 1 of the year preceding the year containing the first day of the fiscal year to March 31 of the following year, the phrase "Article 718-3, paragraph (2) (including as applied mutatis mutandis pursuant to the preceding Article)" in paragraph (1) of the preceding Article is deemed to be replaced with "Article 718-3, paragraph (2) as applied with terms replaced pursuant to the provisions of paragraph (4) of the following Article".
machine translation, not official
### 第七百十八条の九（特別徴収対象年金給付の支払を受けなくなつた場合の取扱い） — Treatment Where Pension Benefits Subject to Special Collection Cease to Be Received
caption: machine translation, not official
art-718-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9
**第一項** 年金保険者は、当該年金保険者が第七百六条第二項若しくは第三項、第七百十八条の七第一項若しくは第二項又は前条第一項の規定により徴収すべき特別徴収対象保険税額に係る特別徴収対象被保険者が当該年金保険者から特別徴収対象年金給付の支払を受けないこととなつた場合その他総務省令で定める場合においては、その事由が発生した日の属する月の翌月以降徴収すべき特別徴収対象保険税額は、これを徴収して納入する義務を負わない。
art-718-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9/par-1
In the case where the insured person subject to special collection relating to the insurance tax amount subject to special collection that a pension insurer is to collect pursuant to the provisions of Article 706, paragraph (2) or (3), Article 718-7, paragraph (1) or (2), or paragraph (1) of the preceding Article has ceased to receive payment of pension benefits subject to special collection from that pension insurer, or in other cases specified by Order of the Ministry of Internal Affairs and Communications, the pension insurer is not obliged to collect and remit the insurance tax amount subject to special collection to be collected on or after the month following the month containing the day on which the cause arose.
machine translation, not official
**第二項** 前項に規定する場合においては、年金保険者は、総務省令で定めるところにより、特別徴収対象年金給付の支払を受けないこととなつた特別徴収対象被保険者その他総務省令で定める者の氏名、当該特別徴収対象被保険者に係る国民健康保険税徴収の実績その他必要な事項を、特別徴収に係る納入金を納入すべき市町村に通知しなければならない。
art-718-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9/par-2
In the case prescribed in the preceding paragraph, the pension insurer must, as provided by Order of the Ministry of Internal Affairs and Communications, notify the municipality to which remittances relating to special collection are to be remitted of the name of the insured person subject to special collection who has ceased to receive payment of pension benefits subject to special collection and of other persons specified by Order of the Ministry of Internal Affairs and Communications, the record of collection of national health insurance tax for that insured person subject to special collection, and other necessary matters.
machine translation, not official
### 第七百十八条の十（普通徴収国民健康保険税額への繰入れ） — Transfer into the National Health Insurance Tax Amount Subject to Ordinary Collection
caption: machine translation, not official
art-718-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-10
**第一項** 市町村は、特別徴収対象被保険者が特別徴収対象年金給付の支払を受けなくなつたこと等により国民健康保険税を特別徴収の方法によつて徴収されないこととなつた場合においては、特別徴収の方法によつて徴収されないこととなつた額に相当する国民健康保険税額を、その特別徴収の方法によつて徴収されないこととなつた日以後において到来する第七百五条第一項の納期がある場合においてはそのそれぞれの納期において、その日以後に到来する同項の納期がない場合においては直ちに、普通徴収の方法によつて徴収しなければならない。
art-718-10/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-10/par-1
Where national health insurance tax comes not to be collected from an insured person subject to special collection by special collection because the person has ceased to receive payment of the pension benefit subject to special collection or for other reasons, the municipality must collect, by ordinary collection, the amount of national health insurance tax equivalent to the amount that has come not to be collected by special collection, in each payment period under Article 705, paragraph (1) that arrives on or after the day on which it came not to be collected by special collection if there is such a payment period, and immediately if there is no payment period under that paragraph that arrives on or after that day.
machine translation, not official
**第二項** 市町村は、特別徴収対象被保険者について、既に年金保険者から納入された特別徴収対象保険税額が当該特別徴収対象被保険者から徴収すべき特別徴収対象保険税額を超える場合（徴収すべき特別徴収対象保険税額がない場合を含む。）においては、当該過納又は誤納に係る税額は、第十七条の規定の例によつて当該特別徴収対象被保険者に還付しなければならない。ただし、当該特別徴収対象被保険者の未納に係る地方団体の徴収金がある場合においては、第十七条の二の規定の例によつてこれに充当することができる。この場合においては、当該年金保険者について第十七条及び第十七条の二の規定の適用はないものとする。
art-718-10/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-10/par-2
Where, for an insured person subject to special collection, the insurance tax amount subject to special collection already remitted by the pension insurer exceeds the insurance tax amount subject to special collection to be collected from that insured person (including where there is no insurance tax amount subject to special collection to be collected), the municipality must refund the tax amount relating to the overpayment or payment by mistake to that insured person in accordance with the rules of Article 17; provided, however, that where there are local government levies unpaid by that insured person subject to special collection, it may appropriate the amount to them in accordance with the rules of Article 17-2. In this case, the provisions of Articles 17 and 17-2 do not apply to the pension insurer concerned.
machine translation, not official
### 第七百十八条の十一（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-718-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-11
**第一項** 第七百十八条の二から前条までに定めるもののほか、年金保険者の市町村に対する国民健康保険税額の通知その他国民健康保険税の特別徴収に関し必要な事項は、政令で定める。
art-718-11/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-11/par-1
In addition to what is provided for in Article 718-2 to the preceding Article, matters necessary for special collection of national health insurance tax, such as notification by the pension insurer to the municipality of the amount of national health insurance tax, are specified by Cabinet Order.
machine translation, not official
### 第七百十九条（水利地益税等に係る更正及び決定） — Reassessment and Determination Relating to Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-719 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719
**第一項** 地方団体の長は、第七百十八条第二項の規定による納入申告書の提出があつた場合において、当該納入申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。
art-719/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
Where a remittance return under Article 718, paragraph (2) has been submitted, if the tax base amount or tax amount relating to that remittance return differs from what the head of the local government has found by investigation, the head of the local government may reassess it.
machine translation, not official
**第二項** 地方団体の長は、特別徴収義務者が前項の納入申告書を提出しなかつた場合においては、その調査によつて、納入申告すべき課税標準額及び税額を決定することができる。
art-719/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
Where a special collection agent has not submitted the remittance return referred to in the preceding paragraph, the head of the local government may, on the basis of an investigation, determine the tax base amount and tax amount for which a remittance return should be submitted.
machine translation, not official
**第三項** 地方団体の長は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、調査によつて、過大であることを発見した場合、又は過少であり、且つ、過少であることが特別徴収義務者の詐偽その他不正の行為に因るものであることを発見した場合に限り、これを更正することができる。
art-719/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
The head of the local government may reassess the tax base amount or tax amount reassessed or determined under the provisions of the preceding two paragraphs only where the head discovers by investigation that it is excessive, or that it is insufficient and that the insufficiency is due to fraud or other wrongful conduct of the special collection agent.
machine translation, not official
**第四項** 地方団体の長は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-719/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-4
Where the head of the local government has made a reassessment or determination under the provisions of the preceding three paragraphs, the head must notify the special collection agent without delay.
machine translation, not official
### 第七百二十条（水利地益税等に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges Relating to Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-720 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-720
**第一項** 徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正に因る納入金の不足額又は決定に因る納入金額をいう。以下水利地益税等について同様とする。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
art-720/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-720/par-1
Where a reassessment or determination under Article 719, paragraphs (1) to (3) has been made and there is a shortfall amount (meaning the shortfall in the remittance resulting from a reassessment or the amount of remittance resulting from a determination; the same applies hereinafter with regard to water utilization and land benefit tax, etc.), a tax collection official must collect it, taking as the due date for payment the day on which one month has elapsed from the day on which notice was given under paragraph (4) of that Article.
machine translation, not official
**第二項** 前項の場合においては、その不足金額に第七百十八条第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下水利地益税等について同様とする。）の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-720/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-720/par-2
In the case of the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 718, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with regard to water utilization and land benefit tax, etc.) to the day of remittance, must be added and collected.
machine translation, not official
**第三項** 地方団体の長は、特別徴収義務者が前条第一項又は第二項の規定による更正又は決定を受けたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-720/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-720/par-3
Where the head of the local government finds that there are unavoidable grounds for a special collection agent having been subject to a reassessment or determination under Article 719, paragraph (1) or (2), the head may reduce or exempt the amount of delinquency charge under the preceding paragraph.
machine translation, not official
### 第七百二十一条（水利地益税等に係る過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File Relating to Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-721 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721
**第一項** 納入申告書の提出期限までにその提出があつた場合（納入申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第七百十九条第一項又は第三項の規定による更正があつたときは、地方団体の長は、当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る水利地益税等について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足金額を控除した金額とし、当該水利地益税等についてその納入すべき金額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が納入申告書の提出期限までにその提出があつた場合における当該納入申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
art-721/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-1
Where a remittance return is submitted by its deadline for filing (including the case where a remittance return is submitted after its deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 719, paragraph (1) or (3) has been made, the head of the local government must, except where the head finds that there are justifiable grounds for the error in the tax base amount or tax amount relating to the remittance return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where the covered shortfall (where, before that reassessment, a reassessment has been made with respect to the water utilization and land benefit tax, etc. relating to that reassessment, the amount obtained by adding to it the total of the shortfall amounts resulting from that earlier reassessment (where it is found that there were justifiable grounds for the error in the tax base amount or tax amount relating to the remittance return before that earlier reassessment, the amount after deducting the shortfall amount resulting from that earlier reassessment, and where, with respect to that water utilization and land benefit tax, etc., there has been a reassessment reducing the amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the portion reduced by them)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return in the case where it was submitted by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent).
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、地方団体の長は、当該各号に規定する納入申告、決定又は更正により納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、納入申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-721/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
In any of the following cases, the head of the local government must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount payable as a result of the remittance return, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by its deadline for filing.
machine translation, not official
**一** 納入申告書の提出期限後にその提出があつた場合又は第七百十九条第二項の規定による決定があつた場合
art-721/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2/item-1
Where a remittance return is submitted after its deadline for filing, or a determination under Article 719, paragraph (2) has been made;
machine translation, not official
**二** 納入申告書の提出期限後にその提出があつた後において第七百十九条第一項又は第三項の規定による更正があつた場合
art-721/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2/item-2
Where, after a remittance return was submitted after its deadline for filing, a reassessment under Article 719, paragraph (1) or (3) has been made;
machine translation, not official
**三** 第七百十九条第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
art-721/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2/item-3
Where, after a determination under Article 719, paragraph (2) was made, a reassessment under paragraph (3) of that Article has been made.
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該水利地益税等に係る納入申告書の提出期限後の納入申告又は第七百十九条第一項から第三項までの規定による更正若しくは決定により納入すべき税額の合計額（当該納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-721/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-3
Where, in a case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), the tax amount payable prescribed in the preceding paragraph (in the case of item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the tax amounts payable by a remittance return, relating to the water utilization and land benefit tax, etc. concerned, submitted after its deadline for filing before the reassessment prescribed in those items, or by a reassessment or determination under Article 719, paragraphs (1) to (3) (where there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them; referred to in the following paragraph as the "cumulative remitted tax amount"); referred to in the following paragraph as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to that excess portion, that tax amount payable) by a rate of 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積納入税額（当該加算後累積納入税額の計算の基礎となつた事実のうちに同項各号に規定する納入申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納入税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納入税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-721/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4
In the case falling under paragraph (2), if the cumulative remitted tax amount after addition (or, where among the facts forming the basis of calculating that cumulative remitted tax amount after addition there is a fact that was not made the basis of calculating the tax amount (including the tax amount equivalent to the amount of a refund) before the remittance return, determination or reassessment prescribed in the items of that paragraph, and it is found that there are no grounds attributable to the special collection agent concerned for this, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts set forth in the following items and multiplying each amount by the rate provided respectively in those items, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts set forth in those items and multiplying each amount by the rate provided respectively in those items:
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-721/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4/item-1
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-721/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4/item-2
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-721/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第五項** 第二項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第二項に規定する納入すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-721/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-5
In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.
machine translation, not official
**一** 納入申告書の提出期限後のその提出（当該納入申告書に係る水利地益税等について地方団体の長の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第七百十九条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、水利地益税等について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-721/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-5/item-1
Where, during the period from the day before the day on which a remittance return was submitted after its deadline for filing (limited to one made with foreknowledge that a determination by an investigation of the head of the local government would be made with respect to the water utilization and land benefit tax, etc. relating to that remittance return; the same applies in the following item) or a reassessment or determination under Article 719, paragraphs (1) to (3) was made, back to the day five years before, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected with respect to water utilization and land benefit tax, etc.;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第七百十九条第一項から第三項までの規定による更正若しくは決定に係る水利地益税等の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した水利地益税等について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-721/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-5/item-2
Where, with respect to water utilization and land benefit tax, etc. for which the special collection obligation arose in the year immediately preceding, and the year before that, the year containing the day on which the special collection obligation arose for the water utilization and land benefit tax, etc. relating to a remittance return submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3), an additional charge for failure to file or a substantial additional charge (limited to one to which paragraph (2) of the following Article applies) (hereinafter in this item and in paragraph (3), item (ii) of the following Article referred to as "specified additional charge for failure to file, etc.") has been collected, or it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
machine translation, not official
**第六項** 納入申告書の提出期限後にその提出があつた場合において、その提出が当該納入申告書に係る水利地益税等について地方団体の長の調査による決定があるべきことを予知してされたものでないときは、当該納入申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-721/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-6
Where a remittance return is submitted after its deadline for filing, if its submission was not made with foreknowledge that a determination by an investigation of the head of the local government would be made with respect to the water utilization and land benefit tax, etc. relating to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (2) relating to the tax amount relating to that remittance return is, notwithstanding the provisions of that paragraph through paragraph (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
machine translation, not official
**第七項** 地方団体の長は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-721/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-7
Where the head of the local government has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (2), the head must notify the special collection agent without delay.
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する納入申告書の提出があつた場合において、その提出が、納入申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、納入申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-721/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-8
The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.
machine translation, not official
### 第七百二十二条（水利地益税等に係る重加算金） — Substantial Additional Charge Relating to Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-722 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722
**第一項** 前条第一項の規定に該当する場合において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、地方団体の長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足金額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-722/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-1
In a case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that should form the basis of calculating the tax base amount and has submitted a remittance return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) on the basis of the facts so concealed or disguised, the head of the local government must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment that should form the basis of its calculation by a rate of 35 percent.
machine translation, not official
**第二項** 前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、若しくは更正請求書を提出したときは、地方団体の長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-722/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
In a case falling under the provisions of paragraph (2) of the preceding Article (excluding where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that should form the basis of calculating the tax base amount and, on the basis of the facts so concealed or disguised, has not submitted a remittance return by its deadline for filing, or has submitted a remittance return after its deadline for filing, or has submitted a written request for reassessment, the head of the local government must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that should form the basis of its calculation by a rate of 40 percent.
machine translation, not official
**第三項** 前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
art-722/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
machine translation, not official
**一** 前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出又は第七百十九条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、水利地益税等について、不申告加算金等を徴収されたことがある場合
art-722/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3/item-1
Where, on the basis of facts that were concealed or disguised and that should form the basis of calculating the tax base amount prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected with respect to water utilization and land benefit tax, etc. during the period from the day before the day on which a remittance return was submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3) was made, back to the day five years before;
machine translation, not official
**二** 納入申告書の提出期限後のその提出又は第七百十九条第一項から第三項までの規定による更正若しくは決定に係る水利地益税等の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した水利地益税等について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-722/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3/item-2
Where, with respect to water utilization and land benefit tax, etc. for which the special collection obligation arose in the year immediately preceding, and the year before that, the year containing the day on which the special collection obligation arose for the water utilization and land benefit tax, etc. relating to a remittance return submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3), a specified additional charge for failure to file, etc. has been collected, or it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 地方団体の長は、前二項の規定に該当する場合において、納入申告書の提出について前条第六項に規定する事由があるときは、当該納入申告に係る税額を基礎として計算した重加算金額を徴収しない。
art-722/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-4
In a case falling under the provisions of the preceding two paragraphs, where there are grounds prescribed in paragraph (6) of the preceding Article with regard to the submission of the remittance return, the head of the local government does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return.
machine translation, not official
**第五項** 地方団体の長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-722/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-5
Where the head of the local government has determined the amount of substantial additional charge to be collected under the provisions of paragraph (1) or (2), the head must notify the special collection agent without delay.
machine translation, not official
### 第七百二十三条（納期限後に納付し、又は申告納入する水利地益税等の延滞金） — Delinquency Charges on Water Utilization and Land Benefit Tax, etc. Paid or Filed and Remitted After the Due Date for Payment
caption: machine translation, not official
art-723 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-723
**第一項** 水利地益税等の納税者又は特別徴収義務者は、納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下水利地益税等について同様とする。）後にその税金を納付し、又は納入金を納入する場合においては、当該税額又は納入金額に、その納期限の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付し、又は納入しなければならない。
art-723/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-723/par-1
Where a taxpayer or special collection agent of water utilization and land benefit tax, etc. pays the tax or remits the remittance after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with regard to water utilization and land benefit tax, etc.), the taxpayer or special collection agent must pay or remit it with an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount or amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment to the day of payment or remittance, added to it.
machine translation, not official
**第二項** 地方団体の長は、納税者又は特別徴収義務者が納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-723/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-723/par-2
Where the head of the local government finds that there are unavoidable grounds for a taxpayer or special collection agent not having paid the tax or not having remitted the remittance by the due date for payment, the head may reduce or exempt the amount of delinquency charge under the preceding paragraph.
machine translation, not official
### 第七百二十四条（水利地益税等の脱税に関する罪） — Offenses Concerning Tax Evasion Relating to Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-724 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724
**第一項** 偽りその他不正の行為により水利地益税等の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-724/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-1
Where a person has evaded all or part of water utilization and land benefit tax, etc. by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 第七百十八条第二項又は第七百十八条の四（第七百十八条の六、第七百十八条の七第三項又は第七百十八条の八第三項において準用する場合を含む。）の規定により徴収して納入すべき水利地益税等に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、三年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-724/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-2
Where a person has failed to remit all or part of the remittance relating to water utilization and land benefit tax, etc. that is to be collected and remitted pursuant to the provisions of Article 718, paragraph (2) or Article 718-4 (including as applied mutatis mutandis pursuant to Article 718-6, Article 718-7, paragraph (3) or Article 718-8, paragraph (3)), the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第三項** 第一項の免れた税額又は前項の納入しなかつた金額が百万円を超える場合には、情状により、当該各項の罰金の額は、当該各項の規定にかかわらず、百万円を超える額でその免れた税額又は納入しなかつた金額に相当する額以下の額とすることができる。
art-724/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-3
Where the amount of tax evaded under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted.
machine translation, not official
**第四項** 第一項に規定するもののほか、第七百十四条の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、水利地益税等の全部又は一部を免れたときは、その違反行為をした者は、一年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-724/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-4
In addition to what is prescribed in paragraph (1), where a person has evaded all or part of water utilization and land benefit tax, etc. by failing to file a return or make a report on the matters to be filed or reported under the provisions of Article 714, 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, or both.
machine translation, not official
**第五項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-724/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-5
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第六項** 法人の代表者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、第二項又は第四項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-724/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-6
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (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
### 第七百二十五条 〔削除 / repealed〕
art-725 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-725
**第一項** 削除
art-725/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-725/par-1
### 第七百二十六条（水利地益税等に係る督促） — Demand for Payment of Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-726 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-726
**第一項** 納税者又は特別徴収義務者が納期限（更正又は決定があつた場合においては、不足金額の納期限をいう。以下水利地益税等について同様とする。）までに水利地益税等に係る地方団体の徴収金を完納しない場合においては、徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-726/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-726/par-1
Where a taxpayer or special collection agent has not paid in full, by the due date for payment (where a reassessment or determination has been made, the due date for payment of the shortfall amount; the same applies hereinafter with regard to water utilization and land benefit tax, etc.), the local government levies relating to water utilization and land benefit tax, etc., a tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply where advance collection is carried out.
machine translation, not official
**第二項** 特別の事情がある地方団体においては、当該地方団体の条例で前項に規定する期間と異なる期間を定めることができる。
art-726/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-726/par-2
A local government with special circumstances may specify, by Prefectural or Municipal Ordinance of the local government concerned, a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第七百二十七条（水利地益税等に係る督促手数料） — Demand Fee for Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-727 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-727
**第一項** 徴税吏員は、督促状を発した場合においては、当該地方団体の条例の定めるところによつて、手数料を徴収することができる。
art-727/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-727/par-1
Where a tax collection official has issued a demand letter, the official may collect a fee as provided by the Prefectural or Municipal Ordinance of the local government concerned.
machine translation, not official
### 第七百二十八条（水利地益税等に係る滞納処分） — Delinquent Tax Collection Procedures for Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-728 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728
**第一項** 水利地益税等に係る滞納者が次の各号の一に該当するときは、地方団体の徴税吏員は、当該水利地益税等に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-728/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1
When a person delinquent in payment of water utilization and land benefit tax, etc. falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that water utilization and land benefit tax, etc.:
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る水利地益税等に係る地方団体の徴収金を完納しないとき。
art-728/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1/item-1
when the person delinquent in payment has received a demand and has not paid in full, by the day on which 10 days have elapsed from the day on which the demand letter was issued, the local government levies relating to water utilization and land benefit tax, etc. that are the subject of the demand;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに水利地益税等に係る地方団体の徴収金を完納しないとき。
art-728/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1/item-2
when the person delinquent in payment has not paid in full the local government levies relating to water utilization and land benefit tax, etc. by the due date for payment designated by the notice of advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付又は納入の催告書」とする。
art-728/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-2
Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."
machine translation, not official
**第三項** 水利地益税等に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、地方団体の徴税吏員は、直ちにその財産を差し押えることができる。
art-728/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-3
Where, after the due date for payment of local government levies relating to water utilization and land benefit tax, etc., and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a tax collection official of the local government may immediately seize the property.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、地方団体の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る水利地益税等に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る水利地益税等に係る地方団体の徴収金につき、交付要求をしなければならない。
art-728/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-4
Where compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution, with respect to the local government levies relating to the delinquent water utilization and land benefit tax, etc., to the enforcement agency (in the case of making a request for share distribution of local government levies relating to water utilization and land benefit tax, etc. arising from a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 地方団体の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
art-728/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-5
Where a tax collection official of a local government is able to carry out seizure under the provisions of paragraphs (1) to (3), if property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules of such delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 第七百六条の二の規定によつて徴収する国民健康保険税について滞納処分を行う場合においては、当該年度分の国民健康保険税額が確定する日までの間は、財産の換価は、することができない。
art-728/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-6
Where delinquent tax collection procedures are carried out for national health insurance tax collected under the provisions of Article 706-2, property may not be realized until the day on which the amount of national health insurance tax for the fiscal year concerned is finalized.
machine translation, not official
**第七項** 前各項に定めるものその他水利地益税等に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-728/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to water utilization and land benefit tax, etc. are carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
machine translation, not official
**第八項** 第一項から第五項まで及び前項の規定による処分は、当該地方団体の区域外においても行うことができる。
art-728/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-8
The dispositions under the provisions of paragraphs (1) to (5) and the preceding paragraph may also be carried out outside the area of the local government concerned.
machine translation, not official
### 第七百二十九条（水利地益税等に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures Relating to Water Utilization and Land Benefit Tax, etc.
caption: machine translation, not official
art-729 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729
**第一項** 水利地益税等の納税者又は特別徴収義務者が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、若しくは地方団体の不利益に処分し、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-729/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-1
Where a taxpayer or special collection agent of water utilization and land benefit tax, etc., for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages property, disposes of it to the detriment of the local government, falsely increases the burden on it, or alters its current state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, the 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-729/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-2
The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.
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-729/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-3
A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the 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** 法人の代表者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前三項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-729/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第七百三十条（国税徴収法の例による水利地益税等に係る滞納処分に関する検査拒否等の罪） — Offenses Concerning Refusal of Inspection, etc. Relating to Delinquent Tax Collection Procedures for Water Utilization and Land Benefit Tax, etc. Following the National Tax Collection Act
caption: machine translation, not official
art-730 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730
**第一項** 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-730/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-1
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** 第七百二十八条第七項の場合において、国税徴収法第百四十一条の規定の例により行う地方団体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-730/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-1/item-1
in the case of Article 728, paragraph (7), if the person fails to answer, or makes a false statement in response to, questions put by a tax collection official of a local government in accordance with the rules of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第七百二十八条第七項の場合において、国税徴収法第百四十一条の規定の例により行う地方団体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-730/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-1/item-2
in the case of Article 728, paragraph (7), if the person refuses, obstructs or evades an inspection by a tax collection official of a local government, conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles;
machine translation, not official
**三** 第七百二十八条第七項の場合において、国税徴収法第百四十一条の規定の例により行う地方団体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-730/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-1/item-3
in the case of Article 728, paragraph (7), if the person, without justifiable grounds, fails to comply with a request by a tax collection official of a local government, made in accordance with the rules of Article 141 of the National Tax Collection Act, to present or submit articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者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前項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、同項の罰金刑を科する。
art-730/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第七百三十条の二（国税徴収法の例による水利地益税等に係る滞納処分に関する虚偽の陳述の罪） — Offenses of False Statements Concerning Delinquent Tax Collection Procedures for Water Utilization and Land Benefit Tax, etc. Following the National Tax Collection Act
caption: machine translation, not official
art-730-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730-2
**第一項** 第七百二十八条第七項の場合において、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。）の規定の例により地方団体の長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-730-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730-2/par-1
A person who, in the case of Article 728, paragraph (7), has made a false statement on matters to be stated to the head of the local government in accordance with the rules 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
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## Cites
- art-703/par-2: 前項 → 地方税法 第七百三条第一項 (Article 703, paragraph (1)), art-703/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703/par-1
- art-703/par-3: 第七百二条第一項 → 地方税法 第七百二条第一項 (Article 702, paragraph (1)), art-702/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-6#art-702/par-1
- art-703/par-3: 第一項 → 地方税法 第七百三条第一項 (Article 703, paragraph (1)), art-703/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703/par-1
- art-703-2/par-2: 前項 → 地方税法 第七百三条の二第一項 (Article 703-2, paragraph (1)), art-703-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-2/par-1
- art-703-3/par-1: 本条 → 地方税法 第七百三条の三 (Article 703-3), art-703-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3
- art-703-3/par-1: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection
- art-703-3/par-1: 本項 → 地方税法 第七百三条の三第一項 (Article 703-3, paragraph (1)), art-703-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3/par-1
- art-703-3/par-1: 同法第七条第一項 → e-Gov law 343AC0000000100, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-703-3/par-4: 前項 → 地方税法 第七百三条の三第三項 (Article 703-3, paragraph (3)), art-703-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703#art-703-3/par-3
- art-703-3/par-4: 第十五条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-8/from-art-15#art-15/par-1
- art-703-4/par-1/item-1: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-1/item-2: 第三項第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1
- art-703-4/par-2/item-1: 次項第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1
- art-703-4/par-2/item-1: 第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2
- art-703-4/par-2/item-3: 介護保険法第九条第二号 → 介護保険法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-9/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-9/par-1/item-2
- art-703-4/par-2/item-3: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-2/item-4: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-3: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5
- art-703-4/par-3: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-3: 次項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4
- art-703-4/par-3: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-3: 第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-1
- art-703-4/par-3: 第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-2
- art-703-4/par-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-3: 第三号 → 地方税法 第七百三条の四第三項第三号 (Article 703-4, paragraph (3), item (iii)), art-703-4/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-3/item-3
- art-703-4/par-3/item-1/sub-4: 国民健康保険法第八十一条の二第十項第二号 → 国民健康保険法 第八十一条の二第十項第二号 (Article 81-2, paragraph (10), item (ii)), art-81-2/par-10/item-2 — https://japanlaw.org/ja/national-health-insurance-act/art-81-2/par-10/item-2 · https://japanlaw.org/l/333AC0000000192/art-81-2/par-10/item-2
- art-703-4/par-3/item-2/sub-1: 国民健康保険法第七十四条 → 国民健康保険法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/national-health-insurance-act/art-74 · https://japanlaw.org/l/333AC0000000192/art-74
- art-703-4/par-3/item-2/sub-2: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75
- art-703-4/par-3/item-2/sub-3: 国民健康保険法第七十五条の二第一項 → 国民健康保険法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-75-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-75-2/par-1
- art-703-4/par-3/item-2/sub-4: 国民健康保険法第七十三条の二第一項 → 国民健康保険法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-73-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-73-2/par-1
- art-703-4/par-3/item-2/sub-4: 同法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1
- art-703-4/par-3/item-2/sub-4: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1
- art-703-4/par-3/item-2/sub-4: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1
- art-703-4/par-3/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-5: 前項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4
- art-703-4/par-6: 前項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-6: 第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4
- art-703-4/par-6: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-703-4/par-6: 同条第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- art-703-4/par-6: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-6: この項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- art-703-4/par-6: 第八項 → 地方税法 第七百三条の四第八項 (Article 703-4, paragraph (8)), art-703-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-8
- art-703-4/par-6: 第九項 → 地方税法 第七百三条の四第九項 (Article 703-4, paragraph (9)), art-703-4/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-9
- art-703-4/par-6: 第十項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10
- art-703-4/par-6: 第十一項 → 地方税法 第七百三条の四第十一項 (Article 703-4, paragraph (11)), art-703-4/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-11
- art-703-4/par-7: 前項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- art-703-4/par-7: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-703-4/par-7: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-313#art-313/par-9
- art-703-4/par-8: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-8: 第四項第一号 → 地方税法 第七百三条の四第四項第一号 (Article 703-4, paragraph (4), item (i)), art-703-4/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4/item-1
- art-703-4/par-8: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-8: 第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- art-703-4/par-8: この項 → 地方税法 第七百三条の四第八項 (Article 703-4, paragraph (8)), art-703-4/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-8
- art-703-4/par-8: 次項 → 地方税法 第七百三条の四第九項 (Article 703-4, paragraph (9)), art-703-4/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-9
- art-703-4/par-8: 第十項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10
- art-703-4/par-9: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-9: 第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4
- art-703-4/par-10: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-10/item-1: 国民健康保険法第六条第八号 → 国民健康保険法 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/national-health-insurance-act/art-6/par-1/item-8 · https://japanlaw.org/l/333AC0000000192/art-6/par-1/item-8
- art-703-4/par-10/item-1: この号 → 地方税法 第七百三条の四第十項第一号 (Article 703-4, paragraph (10), item (i)), art-703-4/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10/item-1
- art-703-4/par-10/item-1: この項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10
- art-703-4/par-10/item-1: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18
- art-703-4/par-10/item-1: 第三十六項 → 地方税法 第七百三条の四第三十六項 (Article 703-4, paragraph (36)), art-703-4/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36
- art-703-4/par-10/item-1: 第四項第一号 → 地方税法 第七百三条の四第四項第一号 (Article 703-4, paragraph (4), item (i)), art-703-4/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4/item-1
- art-703-4/par-10/item-1: 第二号 → 地方税法 第七百三条の四第四項第二号 (Article 703-4, paragraph (4), item (ii)), art-703-4/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-4/item-2
- art-703-4/par-10/item-2: 前号 → 地方税法 第七百三条の四第十項第一号 (Article 703-4, paragraph (10), item (i)), art-703-4/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10/item-1
- art-703-4/par-10/item-3: 第一号 → 地方税法 第七百三条の四第十項第一号 (Article 703-4, paragraph (10), item (i)), art-703-4/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-10/item-1
- art-703-4/par-11: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-12: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5
- art-703-4/par-12: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-12: 次項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13
- art-703-4/par-12: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-12: 第一号 → 地方税法 第七百三条の四第十二項第一号 (Article 703-4, paragraph (12), item (i)), art-703-4/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-1
- art-703-4/par-12: 第二号 → 地方税法 第七百三条の四第十二項第二号 (Article 703-4, paragraph (12), item (ii)), art-703-4/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-2
- art-703-4/par-12: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-12: 第三号 → 地方税法 第七百三条の四第十二項第三号 (Article 703-4, paragraph (12), item (iii)), art-703-4/par-12/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-3
- art-703-4/par-12/item-1: 次号 → 地方税法 第七百三条の四第十二項第二号 (Article 703-4, paragraph (12), item (ii)), art-703-4/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-12/item-2
- art-703-4/par-12/item-2/sub-1: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75
- art-703-4/par-12/item-2/sub-2: 国民健康保険法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1
- art-703-4/par-12/item-2/sub-2: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1
- art-703-4/par-12/item-2/sub-2: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1
- art-703-4/par-12/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-14: 前項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13
- art-703-4/par-15: 前項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-15: 第十三項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13
- art-703-4/par-15: この項 → 地方税法 第七百三条の四第十五項 (Article 703-4, paragraph (15)), art-703-4/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-15
- art-703-4/par-15: 次項 → 地方税法 第七百三条の四第十六項 (Article 703-4, paragraph (16)), art-703-4/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-16
- art-703-4/par-15: 第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-17
- art-703-4/par-15: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18
- art-703-4/par-15: 第十九項 → 地方税法 第七百三条の四第十九項 (Article 703-4, paragraph (19)), art-703-4/par-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-19
- art-703-4/par-16: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-16: 第十三項第一号 → 地方税法 第七百三条の四第十三項第一号 (Article 703-4, paragraph (13), item (i)), art-703-4/par-13/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13/item-1
- art-703-4/par-16: 前項 → 地方税法 第七百三条の四第十五項 (Article 703-4, paragraph (15)), art-703-4/par-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-15
- art-703-4/par-16: この項 → 地方税法 第七百三条の四第十六項 (Article 703-4, paragraph (16)), art-703-4/par-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-16
- art-703-4/par-16: 次項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-17
- art-703-4/par-16: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18
- art-703-4/par-17: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-17: 第十三項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13
- art-703-4/par-18: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-18/item-1: 第十三項第一号 → 地方税法 第七百三条の四第十三項第一号 (Article 703-4, paragraph (13), item (i)), art-703-4/par-13/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13/item-1
- art-703-4/par-18/item-1: 第二号 → 地方税法 第七百三条の四第十三項第二号 (Article 703-4, paragraph (13), item (ii)), art-703-4/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-13/item-2
- art-703-4/par-18/item-2: 前号 → 地方税法 第七百三条の四第十八項第一号 (Article 703-4, paragraph (18), item (i)), art-703-4/par-18/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18/item-1
- art-703-4/par-18/item-3: 第一号 → 地方税法 第七百三条の四第十八項第一号 (Article 703-4, paragraph (18), item (i)), art-703-4/par-18/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-18/item-1
- art-703-4/par-19: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-20: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5
- art-703-4/par-20: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-20: 次項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21
- art-703-4/par-20: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-20: 第一号 → 地方税法 第七百三条の四第二十項第一号 (Article 703-4, paragraph (20), item (i)), art-703-4/par-20/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-1
- art-703-4/par-20: 第二号 → 地方税法 第七百三条の四第二十項第二号 (Article 703-4, paragraph (20), item (ii)), art-703-4/par-20/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-2
- art-703-4/par-20: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-20: 第三号 → 地方税法 第七百三条の四第二十項第三号 (Article 703-4, paragraph (20), item (iii)), art-703-4/par-20/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-3
- art-703-4/par-20/item-1: 次号 → 地方税法 第七百三条の四第二十項第二号 (Article 703-4, paragraph (20), item (ii)), art-703-4/par-20/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-20/item-2
- art-703-4/par-20/item-2/sub-1: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75
- art-703-4/par-20/item-2/sub-2: 国民健康保険法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1
- art-703-4/par-20/item-2/sub-2: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1
- art-703-4/par-20/item-2/sub-2: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1
- art-703-4/par-20/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-22: 前項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21
- art-703-4/par-23: 前項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-23: 第二十一項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21
- art-703-4/par-23: この項 → 地方税法 第七百三条の四第二十三項 (Article 703-4, paragraph (23)), art-703-4/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-23
- art-703-4/par-23: 次項 → 地方税法 第七百三条の四第二十四項 (Article 703-4, paragraph (24)), art-703-4/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-24
- art-703-4/par-23: 第二十五項 → 地方税法 第七百三条の四第二十五項 (Article 703-4, paragraph (25)), art-703-4/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-25
- art-703-4/par-23: 第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-26
- art-703-4/par-23: 第二十七項 → 地方税法 第七百三条の四第二十七項 (Article 703-4, paragraph (27)), art-703-4/par-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-27
- art-703-4/par-24: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-24: 第二十一項第一号 → 地方税法 第七百三条の四第二十一項第一号 (Article 703-4, paragraph (21), item (i)), art-703-4/par-21/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21/item-1
- art-703-4/par-24: 前項 → 地方税法 第七百三条の四第二十三項 (Article 703-4, paragraph (23)), art-703-4/par-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-23
- art-703-4/par-24: この項 → 地方税法 第七百三条の四第二十四項 (Article 703-4, paragraph (24)), art-703-4/par-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-24
- art-703-4/par-24: 次項 → 地方税法 第七百三条の四第二十五項 (Article 703-4, paragraph (25)), art-703-4/par-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-25
- art-703-4/par-24: 第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-26
- art-703-4/par-25: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-25: 第二十一項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21
- art-703-4/par-26: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-26: 第二十一項第一号 → 地方税法 第七百三条の四第二十一項第一号 (Article 703-4, paragraph (21), item (i)), art-703-4/par-21/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21/item-1
- art-703-4/par-26: 第二号 → 地方税法 第七百三条の四第二十一項第二号 (Article 703-4, paragraph (21), item (ii)), art-703-4/par-21/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-21/item-2
- art-703-4/par-27: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-28: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5
- art-703-4/par-28: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4
- art-703-4/par-28: 次項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
- art-703-4/par-28: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-28: 第一号 → 地方税法 第七百三条の四第二十八項第一号 (Article 703-4, paragraph (28), item (i)), art-703-4/par-28/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-1
- art-703-4/par-28: 第二号 → 地方税法 第七百三条の四第二十八項第二号 (Article 703-4, paragraph (28), item (ii)), art-703-4/par-28/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-2
- art-703-4/par-28: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-28: 第三号 → 地方税法 第七百三条の四第二十八項第三号 (Article 703-4, paragraph (28), item (iii)), art-703-4/par-28/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-3
- art-703-4/par-28/item-1/sub-1: 次号 → 地方税法 第七百三条の四第二十八項第二号 (Article 703-4, paragraph (28), item (ii)), art-703-4/par-28/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-28/item-2
- art-703-4/par-28/item-1/sub-2: 次条第四項 → 地方税法 第七百三条の五第四項 (Article 703-5, paragraph (4)), art-703-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-4
- art-703-4/par-28/item-1/sub-2: 第三十三項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-33
- art-703-4/par-28/item-2/sub-1: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75
- art-703-4/par-28/item-2/sub-2: 国民健康保険法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1
- art-703-4/par-28/item-2/sub-2: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1
- art-703-4/par-28/item-2/sub-2: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1
- art-703-4/par-28/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-717
- art-703-4/par-30: 前項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
- art-703-4/par-30: 第三十五項 → 地方税法 第七百三条の四第三十五項 (Article 703-4, paragraph (35)), art-703-4/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-35
- art-703-4/par-31: 前項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-31: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
- art-703-4/par-31: この項 → 地方税法 第七百三条の四第三十一項 (Article 703-4, paragraph (31)), art-703-4/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-31
- art-703-4/par-31: 次項 → 地方税法 第七百三条の四第三十二項 (Article 703-4, paragraph (32)), art-703-4/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-32
- art-703-4/par-31: 第三十三項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-33
- art-703-4/par-31: 第三十五項 → 地方税法 第七百三条の四第三十五項 (Article 703-4, paragraph (35)), art-703-4/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-35
- art-703-4/par-31: 第三十六項 → 地方税法 第七百三条の四第三十六項 (Article 703-4, paragraph (36)), art-703-4/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36
- art-703-4/par-31: 第三十七項 → 地方税法 第七百三条の四第三十七項 (Article 703-4, paragraph (37)), art-703-4/par-37 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-37
- art-703-4/par-32: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-32: 第二十九項第一号 → 地方税法 第七百三条の四第二十九項第一号 (Article 703-4, paragraph (29), item (i)), art-703-4/par-29/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29/item-1
- art-703-4/par-32: 前項 → 地方税法 第七百三条の四第三十一項 (Article 703-4, paragraph (31)), art-703-4/par-31 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-31
- art-703-4/par-32: この項 → 地方税法 第七百三条の四第三十二項 (Article 703-4, paragraph (32)), art-703-4/par-32 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-32
- art-703-4/par-32: 次項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-33
- art-703-4/par-32: 第三十五項 → 地方税法 第七百三条の四第三十五項 (Article 703-4, paragraph (35)), art-703-4/par-35 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-35
- art-703-4/par-32: 第三十六項 → 地方税法 第七百三条の四第三十六項 (Article 703-4, paragraph (36)), art-703-4/par-36 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36
- art-703-4/par-33: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-33: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
- art-703-4/par-34: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
- art-703-4/par-34: 次条第四項 → 地方税法 第七百三条の五第四項 (Article 703-5, paragraph (4)), art-703-5/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-4
- art-703-4/par-34: 前項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-33
- art-703-4/par-35: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-35: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29
- art-703-4/par-36: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-36/item-1: 第二十九項第一号 → 地方税法 第七百三条の四第二十九項第一号 (Article 703-4, paragraph (29), item (i)), art-703-4/par-29/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29/item-1
- art-703-4/par-36/item-1: 第二号 → 地方税法 第七百三条の四第二十九項第二号 (Article 703-4, paragraph (29), item (ii)), art-703-4/par-29/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-29/item-2
- art-703-4/par-36/item-2: 前号 → 地方税法 第七百三条の四第三十六項第一号 (Article 703-4, paragraph (36), item (i)), art-703-4/par-36/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36/item-1
- art-703-4/par-36/item-3: 第一号 → 地方税法 第七百三条の四第三十六項第一号 (Article 703-4, paragraph (36), item (i)), art-703-4/par-36/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-36/item-1
- art-703-4/par-37: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-4/par-38: 第一項 → 地方税法 第七百三条の四第一項 (Article 703-4, paragraph (1)), art-703-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-1
- art-703-4/par-38: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-5
- art-703-4/par-38: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-14
- art-703-4/par-38: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-22
- art-703-4/par-38: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-5/par-1: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-2#art-314-2/par-1
- art-703-5/par-1: 第三百十三条第三項 → 地方税法 第三百十三条第三項 (Article 313, paragraph (3)), art-313/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-313#art-313/par-3
- art-703-5/par-1: 第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-703-5/par-1: 第五項 → 地方税法 第三百十三条第五項 (Article 313, paragraph (5)), art-313/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-313#art-313/par-5
- art-703-5/par-1: 所得税法第五十七条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/ja/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-703-5/par-1: 第三項 → 所得税法 第五十七条第三項 (Article 57, paragraph (3)), art-57/par-3 — https://japanlaw.org/ja/income-tax-act/art-57/par-3 · https://japanlaw.org/l/340AC0000000033/art-57/par-3
- art-703-5/par-1: 第四項 → 所得税法 第五十七条第四項 (Article 57, paragraph (4)), art-57/par-4 — https://japanlaw.org/ja/income-tax-act/art-57/par-4 · https://japanlaw.org/l/340AC0000000033/art-57/par-4
- art-703-5/par-1: この項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- art-703-5/par-4: 前条第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-30
- art-703-5-2/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- art-703-5-2/par-1: 前条第一項 → 地方税法 第七百三条の五第一項 (Article 703-5, paragraph (1)), art-703-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5/par-1
- art-703-5-2/par-1: 第七百三条の五の二第二項 → 地方税法 第七百三条の五の二第二項 (Article 703-5-2, paragraph (2)), art-703-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-2
- art-703-5-2/par-1: 所得税法第二十八条第二項 → 所得税法 第二十八条第二項 (Article 28, paragraph (2)), art-28/par-2 — https://japanlaw.org/ja/income-tax-act/art-28/par-2 · https://japanlaw.org/l/340AC0000000033/art-28/par-2
- art-703-5-2/par-1: 次項 → 地方税法 第七百三条の四第七項 (Article 703-4, paragraph (7)), art-703-4/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-7
- art-703-5-2/par-1: 第三百十四条の二第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-1/from-art-314-2#art-314-2/par-2
- art-703-5-2/par-2: 前項 → 地方税法 第七百三条の五の二第一項 (Article 703-5-2, paragraph (1)), art-703-5-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-1
- art-703-5-2/par-2: 雇用保険法第十四条第二項第一号 → 雇用保険法 第十四条第二項第一号 (Article 14, paragraph (2), item (i)), art-14/par-2/item-1 — https://japanlaw.org/ja/employment-insurance-act/art-14/par-2/item-1 · https://japanlaw.org/l/349AC0000000116/art-14/par-2/item-1
- art-703-5-2/par-2: この項 → 地方税法 第七百三条の五の二第二項 (Article 703-5-2, paragraph (2)), art-703-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-703-5-2/par-2
- art-703-5-2/par-2: 同法第四条第二項 → 雇用保険法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/employment-insurance-act/art-4/par-2 · https://japanlaw.org/l/349AC0000000116/art-4/par-2
- art-703-5-2/par-2/item-1: 雇用保険法第二十三条第二項 → 雇用保険法 第二十三条第二項 (Article 23, paragraph (2)), art-23/par-2 — https://japanlaw.org/ja/employment-insurance-act/art-23/par-2 · https://japanlaw.org/l/349AC0000000116/art-23/par-2
- art-703-5-2/par-2/item-2: 雇用保険法第十三条第三項 → 雇用保険法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/ja/employment-insurance-act/art-13/par-3 · https://japanlaw.org/l/349AC0000000116/art-13/par-3
- art-705/par-1: 次条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-705/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-705/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-705/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-705/par-1: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-706/par-2: 前項 → 地方税法 第七百六条第一項 (Article 706, paragraph (1)), art-706/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-1
- art-706/par-3: 前項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-706/par-3: この項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の十 (Article 718-10), art-718-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-10
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の二 (Article 718-2), art-718-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-2
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の七 (Article 718-7), art-718-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の八 (Article 718-8), art-718-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8
- art-706/par-3: 第七百十八条の二から第七百十八条の十まで → 地方税法 第七百十八条の九 (Article 718-9), art-718-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9
- art-706-2/par-1: 第七百三条の四第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-4#art-703-4/par-6
- art-706-2/par-2: 前項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- art-706-2/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-706-2/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2
- art-706-3/par-1: 前条第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- art-706-3/par-2: 前項 → 地方税法 第七百六条の三第一項 (Article 706-3, paragraph (1)), art-706-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3/par-1
- art-706-3/par-2: 前条第一項 → 地方税法 第七百六条の二第一項 (Article 706-2, paragraph (1)), art-706-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2/par-1
- art-706-3/par-3: 第三百六十四条の二第二項 → 地方税法 第三百六十四条の二第二項 (Article 364-2, paragraph (2)), art-364-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-2/from-art-364#art-364-2/par-2
- art-706-3/par-3: 第三項 → 地方税法 第三百六十四条の二第三項 (Article 364-2, paragraph (3)), art-364-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-2/from-art-364#art-364-2/par-3
- art-706-3/par-3: 第五項 → 地方税法 第三百六十四条の二第五項 (Article 364-2, paragraph (5)), art-364-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-2/from-art-364#art-364-2/par-5
- art-706-3/par-3: 第六項 → 地方税法 第三百六十四条の二第六項 (Article 364-2, paragraph (6)), art-364-2/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-3/sec-2/from-art-364#art-364-2/par-6
- art-706-3/par-3: 前二項 → 地方税法 第七百六条の三第一項 (Article 706-3, paragraph (1)), art-706-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3/par-1
- art-706-3/par-3: 前二項 → 地方税法 第七百六条の三第二項 (Article 706-3, paragraph (2)), art-706-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-3/par-2
- art-707/par-1: 第一号から第三号まで → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-1
- art-707/par-1: 第一号から第三号まで → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-2
- art-707/par-1: 第一号から第三号まで → 地方税法 第七百七条第一項第三号 (Article 707, paragraph (1), item (iii)), art-707/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-3
- art-707/par-1: 次条第一項第一号 → 地方税法 第七百八条第一項第一号 (Article 708, paragraph (1), item (i)), art-708/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1/item-1
- art-707/par-1: 第二号 → 地方税法 第七百八条第一項第二号 (Article 708, paragraph (1), item (ii)), art-708/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1/item-2
- art-707/par-1/item-3: 前二号 → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-1
- art-707/par-1/item-3: 前二号 → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-2
- art-707/par-1/item-4: 前三号 → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-1
- art-707/par-1/item-4: 前三号 → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-2
- art-707/par-1/item-4: 前三号 → 地方税法 第七百七条第一項第三号 (Article 707, paragraph (1), item (iii)), art-707/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-3
- art-707/par-2: 前項第一号 → 地方税法 第七百七条第一項第一号 (Article 707, paragraph (1), item (i)), art-707/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-1
- art-707/par-2: 第二号 → 地方税法 第七百七条第一項第二号 (Article 707, paragraph (1), item (ii)), art-707/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-2
- art-707/par-2: 本項 → 地方税法 第七百七条第二項 (Article 707, paragraph (2)), art-707/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-2
- art-707/par-2: 同項第三号 → 地方税法 第七百七条第一項第三号 (Article 707, paragraph (1), item (iii)), art-707/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1/item-3
- art-707/par-3: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1
- art-707/par-4: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1
- art-707/par-5: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1
- art-707/par-5: 第七百二十八条第七項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
- art-707/par-6: 第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1
- art-707/par-6: 第四項 → 地方税法 第七百七条第四項 (Article 707, paragraph (4)), art-707/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-4
- art-708/par-1/item-1: 前条 → 地方税法 第七百七条 (Article 707), art-707 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707
- art-708/par-1/item-2: 前条第一項 → 地方税法 第七百七条第一項 (Article 707, paragraph (1)), art-707/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707/par-1
- art-708/par-1/item-3: 前条 → 地方税法 第七百七条 (Article 707), art-707 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-707
- art-708/par-2: 前項 → 地方税法 第七百八条第一項 (Article 708, paragraph (1)), art-708/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-708/par-1
- art-709/par-1: 次項 → 地方税法 第七百九条第二項 (Article 709, paragraph (2)), art-709/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-2
- art-709/par-1: 第七百十一条 → 地方税法 第七百十一条 (Article 711), art-711 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-711
- art-709/par-1: 本項 → 地方税法 第七百九条第一項 (Article 709, paragraph (1)), art-709/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-1
- art-709/par-2: 前項 → 地方税法 第七百九条第一項 (Article 709, paragraph (1)), art-709/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-1
- art-710/par-1: 前条第一項 → 地方税法 第七百九条第一項 (Article 709, paragraph (1)), art-709/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-1
- art-710/par-1: 同条第二項 → 地方税法 第七百九条第二項 (Article 709, paragraph (2)), art-709/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-2
- art-710/par-2: 前項 → 地方税法 第七百十条第一項 (Article 710, paragraph (1)), art-710/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-710/par-1
- art-711/par-1: 第七百九条第二項 → 地方税法 第七百九条第二項 (Article 709, paragraph (2)), art-709/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-2
- art-711/par-1: 同条第一項 → 地方税法 第七百九条第一項 (Article 709, paragraph (1)), art-709/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-709/par-1
- art-714/par-1: 同条 → 地方税法 第七百十四条 (Article 714), art-714 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-714
- art-715/par-1: 前条 → 地方税法 第七百十四条 (Article 714), art-714 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-714
- art-715/par-2: 前項 → 地方税法 第七百十五条第一項 (Article 715, paragraph (1)), art-715/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-715/par-1
- art-716/par-1: 第七百十四条 → 地方税法 第七百十四条 (Article 714), art-714 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-714
- art-718/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-718/par-1: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-718/par-2: 前項 → 地方税法 第七百十八条第一項 (Article 718, paragraph (1)), art-718/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-1
- art-718/par-2: 同条 → 地方税法 第七百十八条 (Article 718), art-718 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718
- art-718/par-3: 前項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-2
- art-718/par-4: 前項 → 地方税法 第七百十八条第三項 (Article 718, paragraph (3)), art-718/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-3
- art-718-2/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-2/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718-2/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-2/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-718-2/par-1: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-718-3/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-3/par-2: 前項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-3/par-2: 第七百十八条の九第一項 → 地方税法 第七百十八条の九第一項 (Article 718-9, paragraph (1)), art-718-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9/par-1
- art-718-3/par-2: 第七百十八条の十第二項 → 地方税法 第七百十八条の十第二項 (Article 718-10, paragraph (2)), art-718-10/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-10/par-2
- art-718-4/par-1: 前条第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-4/par-1: 同条第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-5/par-1: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-5/par-1: 同条第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-5/par-2: 前項 → 地方税法 第七百十八条の五第一項 (Article 718-5, paragraph (1)), art-718-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5/par-1
- art-718-5/par-2: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-6/par-1: 前三条 → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3
- art-718-6/par-1: 前三条 → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-718-6/par-1: 前三条 → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-718-6/par-1: 第七百六条第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718-6/par-1: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-6/par-1: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-7/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-7/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718-7/par-1: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-7/par-1: 前条 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-718-7/par-2: 前項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-7/par-3: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-7/par-3: 第七百十八条の四 → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-718-7/par-3: 第七百十八条の五 → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-718-7/par-3: 前二項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-7/par-3: 前二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-718-7/par-4: 前項 → 地方税法 第七百十八条の七第三項 (Article 718-7, paragraph (3)), art-718-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-3
- art-718-7/par-4: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-7/par-4: 前条 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-718-7/par-5: 第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-7/par-5: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-718-7/par-5: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-7/par-5: 第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3
- art-718-7/par-5: 第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-718-7/par-5: 第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-718-7/par-5: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-7/par-6: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-7/par-6: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718-7/par-6: 前項 → 地方税法 第七百十八条の七第五項 (Article 718-7, paragraph (5)), art-718-7/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-5
- art-718-7/par-6: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-7/par-6: 第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-7/par-6: 前条 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-718-8/par-1/item-1: 第七百六条第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718-8/par-2: 前項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-718-8/par-3: 第七百十八条の三第一項 → 地方税法 第七百十八条の三第一項 (Article 718-3, paragraph (1)), art-718-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-1
- art-718-8/par-3: 第七百十八条の四 → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-718-8/par-3: 第七百十八条の五 → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-718-8/par-3: 第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-718-8/par-3: 第一項第一号 → 地方税法 第七百十八条の八第一項第一号 (Article 718-8, paragraph (1), item (i)), art-718-8/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1/item-1
- art-718-8/par-3: 第一項第二号 → 地方税法 第七百十八条の八第一項第二号 (Article 718-8, paragraph (1), item (ii)), art-718-8/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1/item-2
- art-718-8/par-3: 第一項第三号 → 地方税法 第七百十八条の八第一項第三号 (Article 718-8, paragraph (1), item (iii)), art-718-8/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1/item-3
- art-718-8/par-4: 第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-718-8/par-4: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-8/par-4: 第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3
- art-718-8/par-4: 第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-718-8/par-4: 第七百十八条の三から第七百十八条の五まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-718-8/par-4: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-8/par-5: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-8/par-5: 前項 → 地方税法 第七百十八条の八第四項 (Article 718-8, paragraph (4)), art-718-8/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-4
- art-718-8/par-5: 第七百十八条の三第二項 → 地方税法 第七百十八条の三第二項 (Article 718-3, paragraph (2)), art-718-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3/par-2
- art-718-8/par-5: 前条第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-8/par-5: 前条 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-718-9/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-2
- art-718-9/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706/par-3
- art-718-9/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-1
- art-718-9/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-2
- art-718-9/par-1: 前条第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-1
- art-718-9/par-2: 前項 → 地方税法 第七百十八条の九第一項 (Article 718-9, paragraph (1)), art-718-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9/par-1
- art-718-10/par-1: 第七百五条第一項 → 地方税法 第七百五条第一項 (Article 705, paragraph (1)), art-705/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-705/par-1
- art-718-10/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17
- art-718-10/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-10/from-art-17#art-17-2
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の十 (Article 718-10), art-718-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-10
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の二 (Article 718-2), art-718-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-2
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の三 (Article 718-3), art-718-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-3
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の五 (Article 718-5), art-718-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-5
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の七 (Article 718-7), art-718-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の八 (Article 718-8), art-718-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8
- art-718-11/par-1: 第七百十八条の二から前条まで → 地方税法 第七百十八条の九 (Article 718-9), art-718-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-9
- art-719/par-1: 第七百十八条第二項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-2
- art-719/par-2: 前項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-719/par-3: 前二項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-719/par-3: 前二項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-719/par-4: 前三項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-719/par-4: 前三項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-719/par-4: 前三項 → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-720/par-1: 前条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-720/par-1: 前条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-720/par-1: 前条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-720/par-1: 同条第四項 → 地方税法 第七百十九条第四項 (Article 719, paragraph (4)), art-719/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-4
- art-720/par-2: 前項 → 地方税法 第七百二十条第一項 (Article 720, paragraph (1)), art-720/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-720/par-1
- art-720/par-2: 第七百十八条第二項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-2
- art-720/par-3: 前条第一項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-720/par-3: 第二項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-720/par-3: 前項 → 地方税法 第七百二十条第二項 (Article 720, paragraph (2)), art-720/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-720/par-2
- art-721/par-1: 次項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-1: 第八項 → 地方税法 第七百二十一条第八項 (Article 721, paragraph (8)), art-721/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-8
- art-721/par-1: この項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-1
- art-721/par-1: 第七百十九条第一項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-721/par-1: 第三項 → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-721/par-2/item-1: 第七百十九条第二項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-721/par-2/item-2: 第七百十九条第一項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-721/par-2/item-2: 第三項 → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-721/par-2/item-3: 第七百十九条第二項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-721/par-2/item-3: 同条第三項 → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-721/par-3: 前項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-3: 第八項 → 地方税法 第七百二十一条第八項 (Article 721, paragraph (8)), art-721/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-8
- art-721/par-3: 次項 → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4
- art-721/par-3: 第五項 → 地方税法 第七百二十一条第五項 (Article 721, paragraph (5)), art-721/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-5
- art-721/par-3: 同項第二号 → 地方税法 第七百二十一条第二項第二号 (Article 721, paragraph (2), item (ii)), art-721/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2/item-2
- art-721/par-3: 第三号 → 地方税法 第七百二十一条第二項第三号 (Article 721, paragraph (2), item (iii)), art-721/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2/item-3
- art-721/par-3: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-721/par-3: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-721/par-3: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-721/par-4: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-4: 前二項 → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-3
- art-721/par-5: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-5: 前三項 → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-3
- art-721/par-5: 前三項 → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4
- art-721/par-5/item-1: 次号 → 地方税法 第七百二十一条第五項第二号 (Article 721, paragraph (5), item (ii)), art-721/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-5/item-2
- art-721/par-5/item-1: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-721/par-5/item-1: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-721/par-5/item-1: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-721/par-5/item-1: 次項 → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-6
- art-721/par-5/item-1: 次条第三項第一号 → 地方税法 第七百二十二条第三項第一号 (Article 722, paragraph (3), item (i)), art-722/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3/item-1
- art-721/par-5/item-2: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-721/par-5/item-2: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-721/par-5/item-2: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-721/par-5/item-2: 次条第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
- art-721/par-5/item-2: この号 → 地方税法 第七百二十一条第五項第二号 (Article 721, paragraph (5), item (ii)), art-721/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-5/item-2
- art-721/par-5/item-2: 次条第三項第二号 → 地方税法 第七百二十二条第三項第二号 (Article 722, paragraph (3), item (ii)), art-722/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3/item-2
- art-721/par-6: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-6: 同項から第四項まで → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-3
- art-721/par-6: 同項から第四項まで → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-4
- art-721/par-7: 第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-1
- art-721/par-7: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-8: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-721/par-8: 第六項 → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-6
- art-722/par-1: 前条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-1
- art-722/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-722/par-1: 次項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
- art-722/par-2: 前条第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-2
- art-722/par-3: 前二項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-1
- art-722/par-3: 前二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
- art-722/par-3: 第一号 → 地方税法 第七百二十二条第三項第一号 (Article 722, paragraph (3), item (i)), art-722/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3/item-1
- art-722/par-3/item-1: 前二項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-1
- art-722/par-3/item-1: 前二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
- art-722/par-3/item-1: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-722/par-3/item-1: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-722/par-3/item-1: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-722/par-3/item-2: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-1
- art-722/par-3/item-2: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-2
- art-722/par-3/item-2: 第七百十九条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-719/par-3
- art-722/par-4: 前二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
- art-722/par-4: 前二項 → 地方税法 第七百二十二条第三項 (Article 722, paragraph (3)), art-722/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-3
- art-722/par-4: 前条第六項 → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-721/par-6
- art-722/par-5: 第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-1
- art-722/par-5: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-720#art-722/par-2
- art-723/par-2: 前項 → 地方税法 第七百二十三条第一項 (Article 723, paragraph (1)), art-723/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-723/par-1
- art-724/par-2: 第七百十八条第二項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718/par-2
- art-724/par-2: 第七百十八条の四 → 地方税法 第七百十八条の四 (Article 718-4), art-718-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-4
- art-724/par-2: 第七百十八条の六 → 地方税法 第七百十八条の六 (Article 718-6), art-718-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-718-6
- art-724/par-2: 第七百十八条の七第三項 → 地方税法 第七百十八条の七第三項 (Article 718-7, paragraph (3)), art-718-7/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-7/par-3
- art-724/par-2: 第七百十八条の八第三項 → 地方税法 第七百十八条の八第三項 (Article 718-8, paragraph (3)), art-718-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-718-7#art-718-8/par-3
- art-724/par-3: 第一項 → 地方税法 第七百二十四条第一項 (Article 724, paragraph (1)), art-724/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-1
- art-724/par-3: 前項 → 地方税法 第七百二十四条第二項 (Article 724, paragraph (2)), art-724/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-2
- art-724/par-4: 第一項 → 地方税法 第七百二十四条第一項 (Article 724, paragraph (1)), art-724/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-1
- art-724/par-4: 第七百十四条 → 地方税法 第七百十四条 (Article 714), art-714 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-708#art-714
- art-724/par-5: 前項 → 地方税法 第七百二十四条第四項 (Article 724, paragraph (4)), art-724/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-4
- art-724/par-6: 第一項 → 地方税法 第七百二十四条第一項 (Article 724, paragraph (1)), art-724/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-1
- art-724/par-6: 第二項 → 地方税法 第七百二十四条第二項 (Article 724, paragraph (2)), art-724/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-2
- art-724/par-6: 第四項 → 地方税法 第七百二十四条第四項 (Article 724, paragraph (4)), art-724/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-724/par-4
- art-726/par-2: 前項 → 地方税法 第七百二十六条第一項 (Article 726, paragraph (1)), art-726/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-726/par-1
- art-728/par-2: 前項 → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1
- art-728/par-2: 同項第一号 → 地方税法 第七百二十八条第一項第一号 (Article 728, paragraph (1), item (i)), art-728/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1/item-1
- art-728/par-3: 第一項第一号 → 地方税法 第七百二十八条第一項第一号 (Article 728, paragraph (1), item (i)), art-728/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1/item-1
- art-728/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-1/sec-6#art-13-2/par-1
- art-728/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-728/par-5: 第一項から第三項まで → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1
- art-728/par-5: 第一項から第三項まで → 地方税法 第七百二十八条第二項 (Article 728, paragraph (2)), art-728/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-2
- art-728/par-5: 第一項から第三項まで → 地方税法 第七百二十八条第三項 (Article 728, paragraph (3)), art-728/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-3
- art-728/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-728/par-6: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-703-5#art-706-2
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第二項 (Article 728, paragraph (2)), art-728/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-2
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第三項 (Article 728, paragraph (3)), art-728/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-3
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第四項 (Article 728, paragraph (4)), art-728/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-4
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第五項 (Article 728, paragraph (5)), art-728/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-5
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第六項 (Article 728, paragraph (6)), art-728/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-6
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-1
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第二項 (Article 728, paragraph (2)), art-728/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-2
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第三項 (Article 728, paragraph (3)), art-728/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-3
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第四項 (Article 728, paragraph (4)), art-728/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-4
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第五項 (Article 728, paragraph (5)), art-728/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-5
- art-728/par-8: 前項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
- art-729/par-2: 前項 → 地方税法 第七百二十九条第一項 (Article 729, paragraph (1)), art-729/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-1
- art-729/par-3: 前二項 → 地方税法 第七百二十九条第一項 (Article 729, paragraph (1)), art-729/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-1
- art-729/par-3: 前二項 → 地方税法 第七百二十九条第二項 (Article 729, paragraph (2)), art-729/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-2
- art-729/par-4: 前三項 → 地方税法 第七百二十九条第一項 (Article 729, paragraph (1)), art-729/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-1
- art-729/par-4: 前三項 → 地方税法 第七百二十九条第二項 (Article 729, paragraph (2)), art-729/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-2
- art-729/par-4: 前三項 → 地方税法 第七百二十九条第三項 (Article 729, paragraph (3)), art-729/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-729/par-3
- art-730/par-1/item-1: 第七百二十八条第七項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
- art-730/par-1/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-730/par-1/item-2: 第七百二十八条第七項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
- art-730/par-1/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-730/par-1/item-2: 次号 → 地方税法 第七百三十条第一項第三号 (Article 730, paragraph (1), item (iii)), art-730/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-1/item-3
- art-730/par-1/item-3: 第七百二十八条第七項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
- art-730/par-1/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-730/par-2: 前項 → 地方税法 第七百三十条第一項 (Article 730, paragraph (1)), art-730/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-730/par-1
- art-730-2/par-1: 第七百二十八条第七項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_506AC0000000004/text/ch-4/sec-7/from-art-723#art-728/par-7
- art-730-2/par-1: 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-730-2/par-1: 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
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和六年法律第四号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_506AC0000000004), 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-20261027T202151-211, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-211, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-216, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-216, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-082, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-103, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-115, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-167, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-168, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-169, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-170, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-171, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-171, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-172, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-173, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-174, 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