# 地方税法 / Local Tax Act — 第六節 (Chapter 1, Section 6)

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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: 第六節 (Chapter 1, Section 6) — address `ch-1/sec-6`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-1/sec-6
- 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.

---

## 第六節　納税の告知等 — Section 6 Notice of Payment, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6</sup>

### 第十三条（納付又は納入の告知） — Notice of Payment or Remittance
<sup>caption: machine translation, not official</sup>
<sup>art-13 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13</sup>

  **第一項**  地方団体の長は、納税者又は特別徴収義務者から地方団体の徴収金（滞納処分費を除く。）を徴収しようとするときは、これらの者に対し、文書により納付又は納入の告知をしなければならない。この場合においては、当該文書には、この法律に特別の定がある場合のほか、その納付又は納入すべき金額、納付又は納入の期限及び納付又は納入の場所その他必要な事項を記載するものとする。
  <sup>art-13/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13/par-1</sup>
  When the head of a local government intends to collect local government levies (excluding expenses for the delinquent tax collection procedure) from a taxpayer or special collection agent, the head must give those persons notice of payment or remittance in writing. In this case, the document is to state, except as otherwise specially provided in this Act, the amount to be paid or remitted, the time limit for payment or remittance, the place of payment or remittance and other necessary matters.
  <sup>machine translation, not official</sup>

  **第二項**  地方団体の徴収金（滞納処分費を除く。）が完納された場合において、滞納処分費につき滞納者の財産を差し押さえようとするときは、地方団体の長は、政令で定めるところにより、滞納者に対し、納付の告知をしなければならない。
  <sup>art-13/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13/par-2</sup>
  Where local government levies (excluding expenses for the delinquent tax collection procedure) have been paid in full, if the head of a local government intends to seize the property of a person delinquent in payment for expenses for the delinquent tax collection procedure, the head must, as provided by Cabinet Order, give the person delinquent in payment notice of payment.
  <sup>machine translation, not official</sup>

### 第十三条の二（繰上徴収） — Advance Collection
<sup>caption: machine translation, not official</sup>
<sup>art-13-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2</sup>

  **第一項**  地方団体の長は、次の各号のいずれかに該当するときは、既に納付又は納入の義務の確定した地方団体の徴収金（第三号に該当する場合においては、その納付し、又は納入する義務が信託財産責任負担債務であるものを除く。）でその納期限においてその全額を徴収することができないと認められるものに限り、その納期限前においても、その繰上徴収をすることができる。
  <sup>art-13-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1</sup>
  In the case where any of the following items applies, the head of a local government may carry out advance collection even before the due date for payment, limited to local government levies for which the obligation to pay or remit has already been fixed and that are found to be incapable of being collected in full by the due date for payment (in the case falling under item (iii), excluding those for which the obligation to pay or remit is an obligation covered by the trust property):
  <sup>machine translation, not official</sup>

    **一**  納税者又は特別徴収義務者の財産につき滞納処分（その例による処分を含む。）、強制執行、担保権の実行としての競売、企業担保権の実行手続、企業価値担保権の実行手続又は破産手続（以下「強制換価手続」という。）が開始されたとき（仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項（同法第二十条において準用する場合を含む。）の規定による通知がされたときを含む。）。
    <sup>art-13-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-1</sup>
    when delinquent tax collection procedures (including dispositions in accordance therewith), compulsory execution, auction as the enforcement of a security interest, enforcement procedures for an enterprise security interest, enforcement procedures for an enterprise value security interest, or bankruptcy procedures (hereinafter referred to as "compulsory liquidation procedure") have been commenced with regard to the property of a taxpayer or special collection agent (including when notice has been given under Article 2, paragraph (1) of the Act on Contract for Establishment of Security Interests by Use of Provisional Registration (Act No. 78 of 1978) (including as applied mutatis mutandis pursuant to Article 20 of that Act));
    <sup>machine translation, not official</sup>

    **二**  納税者又は特別徴収義務者につき相続があつた場合において、相続人が限定承認をしたとき。
    <sup>art-13-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-2</sup>
    where an inheritance has occurred with respect to a taxpayer or special collection agent and the heirs have made a qualified acceptance;
    <sup>machine translation, not official</sup>

    **三**  法人である納税者又は特別徴収義務者が解散したとき。
    <sup>art-13-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-3</sup>
    where a taxpayer or special collection agent that is a juridical person has been dissolved;
    <sup>machine translation, not official</sup>

    **四**  その納付し、又は納入する義務が信託財産責任負担債務である地方団体の徴収金に係る信託が終了したとき（信託法第百六十三条第五号に掲げる事由によつて終了したときを除く。）。
    <sup>art-13-2/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-4</sup>
    where a trust relating to local government levies for which the obligation to pay or remit is an obligation covered by the trust property has terminated (excluding where it has terminated due to the ground listed in Article 163, item (v) of the Trust Act);
    <sup>machine translation, not official</sup>

    **五**  納税者又は特別徴収義務者が納税管理人を定めないで当該地方団体の区域内に住所、居所、事務所又は事業所を有しないこととなるとき（納税管理人を定めることを要しない場合を除く。）。
    <sup>art-13-2/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-5</sup>
    where a taxpayer or special collection agent comes to have no domicile, residence, office or place of business within the area of that local government without having appointed a tax agent (excluding cases where it is not required to appoint a tax agent);
    <sup>machine translation, not official</sup>

    **六**  納税者又は特別徴収義務者が不正に地方団体の徴収金の賦課徴収を免れ、若しくは免れようとし、又は地方団体の徴収金の還付を受け、若しくは受けようとしたと認められたとき。
    <sup>art-13-2/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-6</sup>
    where it is found that a taxpayer or special collection agent has wrongfully evaded or attempted to evade the assessment and collection of local government levies, or has received or attempted to receive a refund of local government levies.
    <sup>machine translation, not official</sup>

  **第二項**  前項に規定する既に納付又は納入の義務の確定した地方団体の徴収金とは、次に掲げるものとする。
  <sup>art-13-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-2</sup>
  The local government levies for which the obligation to pay or remit has already been fixed, as referred to in the preceding paragraph, are the following:
  <sup>machine translation, not official</sup>

    **一**  納付又は納入の告知（第十一条第一項（これを準用する場合を含む。）の規定による告知を含む。）をした地方団体の徴収金
    <sup>art-13-2/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-2/item-1</sup>
    local government levies for which notification of payment or remittance has been given (including notification under Article 11, paragraph (1) (including as applied mutatis mutandis));
    <sup>machine translation, not official</sup>

    **二**  申告又は更正若しくは決定の通知があつた申告納付に係る地方税
    <sup>art-13-2/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-2/item-2</sup>
    local tax subject to filing and payment for which a return has been filed or notice of a reassessment or determination has been given;
    <sup>machine translation, not official</sup>

    **三**  特別徴収義務者が徴収した個人の市町村民税（これと併せて課する個人の道府県民税を含む。）
    <sup>art-13-2/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-2/item-3</sup>
    individual municipal inhabitant tax collected by a special collection agent (including individual prefectural inhabitant tax imposed together with it);
    <sup>machine translation, not official</sup>

    **四**  課税すべき売渡し又は消費その他の処分があつた道府県たばこ税及び市町村たばこ税
    <sup>art-13-2/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-2/item-4</sup>
    prefectural tobacco tax and municipal tobacco tax for which a sale, consumption or other disposition subject to taxation has occurred;
    <sup>machine translation, not official</sup>

    **五**  課税すべき行為又は事実があつた特別徴収の方法によつて徴収される道府県税及び市町村税
    <sup>art-13-2/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-2/item-5</sup>
    prefectural tax and municipal tax collected by the method of special collection for which an act or fact subject to taxation has occurred.
    <sup>machine translation, not official</sup>

  **第三項**  地方団体の長は、第一項の規定により繰上徴収をしようとするときは、その旨を納税者又は特別徴収義務者に告知しなければならない。この場合において、すでに納付又は納入の告知をしているときは、納期限の変更を告知しなければならない。
  <sup>art-13-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-3</sup>
  When the head of a local government intends to carry out advance collection under paragraph (1), the head must notify the taxpayer or special collection agent to that effect. In this case, where notification of payment or remittance has already been given, the head must notify of the change of the due date for payment.
  <sup>machine translation, not official</sup>

### 第十三条の三（強制換価の場合の道府県たばこ税等の徴収） — Collection of Prefectural Tobacco Tax, etc. in the Case of Compulsory Realization
<sup>caption: machine translation, not official</sup>
<sup>art-13-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3</sup>

  **第一項**  地方団体の長は、道府県たばこ税若しくは市町村たばこ税が課される製造たばこ又は軽油引取税が課される軽油が、強制換価手続により換価された場合において、当該製造たばこ又は軽油につき道府県たばこ税若しくは市町村たばこ税又は軽油引取税の納税義務が成立するときは、その売却代金のうちから当該道府県たばこ税若しくは市町村たばこ税又は軽油引取税を徴収することができる。
  <sup>art-13-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-1</sup>
  Where manufactured tobacco on which prefectural tobacco tax or municipal tobacco tax is imposed, or light oil on which light oil delivery tax is imposed, has been realized through a compulsory liquidation procedure, and tax liability for prefectural tobacco tax, municipal tobacco tax or light oil delivery tax arises with respect to that manufactured tobacco or light oil, the head of a local government may collect that prefectural tobacco tax, municipal tobacco tax or light oil delivery tax from the sale proceeds.
  <sup>machine translation, not official</sup>

  **第二項**  地方団体の長は、前項の規定により道府県たばこ税若しくは市町村たばこ税又は軽油引取税を徴収しようとするときは、あらかじめ、執行機関（滞納処分を執行する行政機関その他の者（以下本章において「行政機関等」という。）、裁判所（民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項に規定する少額訴訟債権執行にあつては、裁判所書記官）、執行官及び破産管財人をいう。以下同じ。）及び特別徴収義務者又は納税者に対し、前項の規定により徴収すべき税額その他必要な事項を通知しなければならない。
  <sup>art-13-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-2</sup>
  When the head of a local government intends to collect prefectural tobacco tax, municipal tobacco tax or light oil delivery tax under the preceding paragraph, the head must give prior notice of the amount of tax to be collected under the preceding paragraph and other necessary matters to the enforcement agency (meaning administrative agencies or other persons that execute the delinquent tax collection procedure (hereinafter in this Chapter referred to as "administrative agencies, etc."), courts (in the case of execution on a claim in a small claims action prescribed in Article 167-2, paragraph (2) of the Civil Enforcement Act (Act No. 4 of 1979), the court clerk), execution officers and bankruptcy trustees; the same applies hereinafter) and the special collection agent or taxpayer.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の換価がされたときは、執行機関に対する前項の通知は交付要求として、特別徴収義務者又は納税者に対する同項の通知は納入又は納付の告知としてそれぞれされたものとみなす。
  <sup>art-13-3/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-3</sup>
  When realization under paragraph (1) has been carried out, the notice under the preceding paragraph to the enforcement agency is deemed to have been given as a request for share distribution, and the notice under that paragraph to the special collection agent or taxpayer as a notification of remittance or payment, respectively.
  <sup>machine translation, not official</sup>

  **第四項**  前三項の規定は、道府県法定外普通税若しくは市町村法定外普通税又は法定外目的税のうちその課税客体が売渡し又は引取りに係る物件等道府県たばこ税若しくは市町村たばこ税又は軽油引取税の課税客体に類するもので総務大臣が指定するものについて準用する。
  <sup>art-13-3/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-4</sup>
  The provisions of the preceding three paragraphs apply mutatis mutandis to those among prefectural non-statutory ordinary tax, municipal non-statutory ordinary tax and non-statutory earmarked tax whose object of taxation is articles, etc. relating to sale or taking delivery and is similar to the object of taxation of prefectural tobacco tax, municipal tobacco tax or light oil delivery tax, and that are designated by the Minister for Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

### 第十三条の四（指定納付受託者等が委託を受けた場合の徴収の特例） — Special Provisions on Collection Where a Designated Payment Agent, etc. Has Been Entrusted
<sup>caption: machine translation, not official</sup>
<sup>art-13-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-4</sup>

  **第一項**  地方自治法第二百三十一条の二の三第一項に規定する指定納付受託者又は第七百四十七条の八第一項に規定する機構指定納付受託者（以下この条において「指定納付受託者等」という。）が同法第二百三十一条の二の二の規定又は第七百四十七条の七の規定による委託を受けた場合において、当該指定納付受託者等が同法第二百三十一条の二の五第一項の規定又は第七百四十七条の十第一項の規定により納付し、又は納入すべき地方団体の徴収金をこれらの規定に規定する指定する日までに完納しないときは、地方団体の長は、地方団体の徴収金の保証人に関する徴収の例によりその地方団体の徴収金を当該指定納付受託者等から徴収するものとする。
  <sup>art-13-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-4/par-1</sup>
  Where the designated payment agent prescribed in Article 231-2-3, paragraph (1) of the Local Autonomy Act or the Organization-designated payment agent prescribed in Article 747-8, paragraph (1) (hereinafter in this Article referred to as a "designated payment agent, etc.") has been entrusted under Article 231-2-2 of that Act or Article 747-7, and that designated payment agent, etc. does not pay in full by the designated date prescribed in those provisions the local government levies to be paid or remitted under Article 231-2-5, paragraph (1) of that Act or Article 747-10, paragraph (1), the head of the local government is to collect those local government levies from that designated payment agent, etc. in accordance with the rules for collection concerning guarantors of local government levies.
  <sup>machine translation, not official</sup>

  **第二項**  地方団体の長は、地方自治法第二百三十一条の二の五第一項の規定又は第七百四十七条の十第一項の規定により指定納付受託者等が納付し、又は納入すべき地方団体の徴収金については、当該指定納付受託者等に対して滞納処分をしてもなお徴収すべき残余がある場合でなければ、その残余の額について当該地方団体の徴収金に係る納税者又は特別徴収義務者から徴収することができない。
  <sup>art-13-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-4/par-2</sup>
  With regard to local government levies that a designated payment agent, etc. is to pay or remit under Article 231-2-5, paragraph (1) of the Local Autonomy Act or Article 747-10, paragraph (1), the head of a local government may collect the remaining amount from the taxpayer or special collection agent relating to those local government levies only where there is a remainder to be collected even after the delinquent tax collection procedure has been carried out against that designated payment agent, etc.
  <sup>machine translation, not official</sup>

---

## Cites
- art-13-2/par-1: 第三号 → 地方税法 第十三条の二第一項第三号 (Article 13-2, paragraph (1), item (iii)), art-13-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1/item-3
- art-13-2/par-1/item-1: 仮登記担保契約に関する法律（昭和五十三年法律第七十八号）第二条第一項 → e-Gov law 353AC0000000078, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-13-2/par-1/item-1: 同法第二十条 → e-Gov law 353AC0000000078, 第二十条 (Article 20), art-20 — not held in this collection
- art-13-2/par-1/item-4: 信託法第百六十三条第五号 → e-Gov law 418AC0000000108, 第百六十三条第一項第五号 (Article 163, paragraph (1), item (v)), art-163/par-1/item-5 — not held in this collection
- art-13-2/par-2: 前項 → 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/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1
- art-13-2/par-2/item-1: 第十一条第一項 → 地方税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-13-2/par-3: 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/20270401_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1
- art-13-3/par-2: 前項 → 地方税法 第十三条の三第一項 (Article 13-3, paragraph (1)), art-13-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-1
- art-13-3/par-2: 民事執行法（昭和五十四年法律第四号）第百六十七条の二第二項 → 民事執行法 第百六十七条の二第二項 (Article 167-2, paragraph (2)), art-167-2/par-2 — https://japanlaw.org/ja/civil-enforcement-act/art-167-2/par-2 · https://japanlaw.org/l/354AC0000000004/art-167-2/par-2
- art-13-3/par-3: 第一項 → 地方税法 第十三条の三第一項 (Article 13-3, paragraph (1)), art-13-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-1
- art-13-3/par-3: 前項 → 地方税法 第十三条の三第二項 (Article 13-3, paragraph (2)), art-13-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-2
- art-13-3/par-4: 前三項 → 地方税法 第十三条の三第一項 (Article 13-3, paragraph (1)), art-13-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-1
- art-13-3/par-4: 前三項 → 地方税法 第十三条の三第二項 (Article 13-3, paragraph (2)), art-13-3/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-2
- art-13-3/par-4: 前三項 → 地方税法 第十三条の三第三項 (Article 13-3, paragraph (3)), art-13-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-3/par-3
- art-13-4/par-1: 地方自治法第二百三十一条の二の三第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二の三第一項 (Article 231-2-3, paragraph (1)), art-231-2-3/par-1 — not held in this collection
- art-13-4/par-1: 第七百四十七条の八第一項 → e-Gov law 322AC0000000067, 第七百四十七条の八第一項 (Article 747-8, paragraph (1)), art-747-8/par-1 — not held in this collection
- art-13-4/par-1: この条 → 地方税法 第十三条の四 (Article 13-4), art-13-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-1/sec-6#art-13-4
- art-13-4/par-1: 同法第二百三十一条の二の二 → e-Gov law 322AC0000000067, 第二百三十一条の二の二 (Article 231-2-2), art-231-2-2 — not held in this collection
- art-13-4/par-1: 第七百四十七条の七 → 地方税法 第七百四十七条の七 (Article 747-7), art-747-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-6/from-art-747-6#art-747-7
- art-13-4/par-1: 同法第二百三十一条の二の五第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二の五第一項 (Article 231-2-5, paragraph (1)), art-231-2-5/par-1 — not held in this collection
- art-13-4/par-1: 第七百四十七条の十第一項 → 地方税法 第七百四十七条の十第一項 (Article 747-10, paragraph (1)), art-747-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-6/from-art-747-6#art-747-10/par-1
- art-13-4/par-2: 地方自治法第二百三十一条の二の五第一項 → e-Gov law 322AC0000000067, 第二百三十一条の二の五第一項 (Article 231-2-5, paragraph (1)), art-231-2-5/par-1 — not held in this collection
- art-13-4/par-2: 第七百四十七条の十第一項 → 地方税法 第七百四十七条の十第一項 (Article 747-10, paragraph (1)), art-747-10/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270401_507AC0000000007/text/ch-6/from-art-747-6#art-747-10/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_507AC0000000007), 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-20261027T202151-006, 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-20261027T202151-006, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-005, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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