# 地方税法 / Local Tax Act — 第二節 (Chapter 1, Section 2)

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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: 第二節 (Chapter 1, Section 2) — address `ch-1/sec-2`
- Text: the text as amended with effect from 2028-01-01, standing until 2028-03-31 — NOT yet in force (revision 20280101_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-1/sec-2
- 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.

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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.

---

## 第二節　納税義務の承継 — Section 2 Succession to Tax Liability
<sup>heading: machine translation, not official</sup>
<sup>ch-1/sec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2</sup>

### 第九条（相続による納税義務の承継） — Succession to Tax Liability by Inheritance
<sup>caption: machine translation, not official</sup>
<sup>art-9 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9</sup>

  **第一項**  相続（包括遺贈を含む。以下本章において同じ。）があつた場合には、その相続人（包括受遺者を含む。以下本章において同じ。）又は民法（明治二十九年法律第八十九号）第九百五十一条の法人は、被相続人（包括遺贈者を含む。以下本章において同じ。）に課されるべき、又は被相続人が納付し、若しくは納入すべき地方団体の徴収金（以下本章において「被相続人の地方団体の徴収金」という。）を納付し、又は納入しなければならない。ただし、限定承認をした相続人は、相続によつて得た財産を限度とする。
  <sup>art-9/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-1</sup>
  When there is an inheritance (including a comprehensive bequest; the same applies hereinafter in this Chapter), the heir (including a comprehensive legatee; the same applies hereinafter in this Chapter) or the juridical person referred to in Article 951 of the Civil Code (Act No. 89 of 1896) must pay or remit the local government levies that are to be imposed on the decedent (including the person who made a comprehensive bequest; the same applies hereinafter in this Chapter), or that the decedent was to pay or remit (hereinafter in this Chapter referred to as the "decedent's local government levies"); provided, however, that an heir who has made a qualified acceptance is liable only up to the property obtained through the inheritance.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、相続人が二人以上あるときは、各相続人は、被相続人の地方団体の徴収金を民法第九百条から第九百二条までの規定によるその相続分によりあん分して計算した額を納付し、又は納入しなければならない。
  <sup>art-9/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-2</sup>
  In the case referred to in the preceding paragraph, where there are two or more heirs, each heir must pay or remit the amount calculated by apportioning the decedent's local government levies in proportion to that heir's share of the inheritance under the provisions of Articles 900 through 902 of the Civil Code.
  <sup>machine translation, not official</sup>

  **第三項**  前項の場合において、相続人のうちに相続によつて得た財産の価額が同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の額をこえている者があるときは、その相続人は、そのこえる価額を限度として、他の相続人が同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納付し、又は納入する責に任ずる。
  <sup>art-9/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-3</sup>
  In the case referred to in the preceding paragraph, where among the heirs there is one whose value of property obtained through the inheritance exceeds the amount of local government levies that heir is to pay or remit under that paragraph, that heir is liable to pay or remit the local government levies that the other heirs are to pay or remit under that paragraph, up to the amount of the excess value.
  <sup>machine translation, not official</sup>

  **第四項**  前三項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。
  <sup>art-9/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-4</sup>
  The obligation succeeded to under the provisions of the preceding three paragraphs includes the obligation to file returns or reports relating to that obligation.
  <sup>machine translation, not official</sup>

### 第九条の二（相続人からの徴収の手続） — Procedures for Collection from Heirs
<sup>caption: machine translation, not official</sup>
<sup>art-9-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2</sup>

  **第一項**  納税者又は特別徴収義務者（以下本章（第十三条を除く。）においては、第十一条第一項に規定する第二次納税義務者及び第十六条第一項第六号に規定する保証人を含むものとする。）につき相続があつた場合において、その相続人が二人以上あるときは、これらの相続人は、そのうちから被相続人の地方団体の徴収金の賦課徴収（滞納処分を除く。）及び還付に関する書類を受領する代表者を指定することができる。この場合において、その指定をした相続人は、その旨を地方団体の長に届け出なければならない。
  <sup>art-9-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-1</sup>
  In the case where an inheritance has occurred with respect to a taxpayer or a special collection agent (in this Chapter (excluding Article 13), the terms taxpayer and special collection agent include a secondary taxpayer prescribed in Article 11, paragraph (1) and a guarantor prescribed in Article 16, paragraph (1), item (vi)), and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents relating to the assessment and collection (excluding the delinquent tax collection procedure) and refund of the decedent's local government levies. In this case, the heirs who made the designation must notify the head of the local government to that effect.
  <sup>machine translation, not official</sup>

  **第二項**  地方団体の長は、前項前段の場合において、すべての相続人又はその相続分のうちに明らかでないものがあり、かつ、相当の期間内に同項後段の届出がないときは、相続人の一人を指定し、その者を同項に規定する代表者とすることができる。この場合において、その指定をした地方団体の長は、その旨を相続人に通知しなければならない。
  <sup>art-9-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-2</sup>
  In the case referred to in the first sentence of the preceding paragraph, where any of the heirs or any of their shares of inheritance is unclear, and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the head of a local government may designate one of the heirs and make that person the representative prescribed in that paragraph. In this case, the head of the local government who made the designation must notify the heirs to that effect.
  <sup>machine translation, not official</sup>

  **第三項**  前二項に定めるもののほか、第一項に規定する代表者の指定に関し必要な事項は、政令で定める。
  <sup>art-9-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-3</sup>
  Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

  **第四項**  被相続人の地方団体の徴収金につき、被相続人の死亡後その死亡を知らないでその者の名義でした賦課徴収又は還付に関する処分で書類の送達を要するものは、その相続人の一人にその書類が送達された場合に限り、当該被相続人の地方団体の徴収金につきすべての相続人に対してされたものとみなす。
  <sup>art-9-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-4</sup>
  With regard to the decedent's local government levies, a disposition relating to assessment and collection or refund that requires the service of documents, made in the name of the decedent after the decedent's death without knowledge of the death, is deemed to have been made to all the heirs with respect to the decedent's local government levies only where the documents have been served on one of the heirs.
  <sup>machine translation, not official</sup>

### 第九条の三（法人の合併による納税義務の承継） — Succession to Tax Liability by Merger of Juridical Persons
<sup>caption: machine translation, not official</sup>
<sup>art-9-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-3</sup>

  **第一項**  法人が合併した場合には、合併後存続する法人又は合併により設立した法人は、合併により消滅した法人（以下本章において「被合併法人」という。）に課されるべき、又は被合併法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入しなければならない。
  <sup>art-9-3/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-3/par-1</sup>
  In the case where a juridical person has merged, the juridical person surviving the merger or the juridical person established by the merger must pay or remit the local government levies that are to be imposed on the juridical person extinguished by the merger (hereinafter in this Chapter referred to as the "merged juridical person"), or that the merged juridical person was to pay or remit.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。
  <sup>art-9-3/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-3/par-2</sup>
  The obligation succeeded to under the provisions of the preceding paragraph includes the obligation to file returns or reports relating to that obligation.
  <sup>machine translation, not official</sup>

### 第九条の四（信託に係る納税義務の承継） — Succession to Tax Liability Relating to Trusts
<sup>caption: machine translation, not official</sup>
<sup>art-9-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4</sup>

  **第一項**  信託法（平成十八年法律第百八号）第五十六条第一項各号に掲げる事由により受託者の任務が終了した場合において、新たな受託者（以下この項及び第六項において「新受託者」という。）が就任したときは、当該新受託者は当該受託者に課されるべき、又は当該受託者が納付し、若しくは納入すべき地方団体の徴収金（その納付し、又は納入する義務が信託財産責任負担債務（同法第二条第九項に規定する信託財産責任負担債務をいう。以下この章において同じ。）となるものに限る。以下この条において同じ。）を納付し、又は納入する義務を承継する。
  <sup>art-9-4/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-1</sup>
  In the case where the duties of a trustee have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act (Act No. 108 of 2006), when a new trustee (hereinafter in this paragraph and paragraph (6) referred to as the "new trustee") takes office, that new trustee succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the trustee was to pay or remit (limited to those for which the obligation to pay or remit becomes an obligation covered by the trust property (meaning an obligation covered by the trust property prescribed in Article 2, paragraph (9) of that Act; the same applies hereinafter in this Chapter); the same applies hereinafter in this Article).
  <sup>machine translation, not official</sup>

  **第二項**  受託者が二人以上ある信託において、その一人の任務が信託法第五十六条第一項各号に掲げる事由により終了した場合には、前項の規定にかかわらず、他の受託者のうち、当該任務が終了した受託者（以下この項及び第五項において「任務終了受託者」という。）から信託事務の引継ぎを受けた受託者は、当該任務終了受託者に課されるべき、又は当該任務終了受託者が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
  <sup>art-9-4/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-2</sup>
  In a trust with two or more trustees, where the duties of one of them have ended due to a ground listed in the items of Article 56, paragraph (1) of the Trust Act, notwithstanding the preceding paragraph, the trustee, among the other trustees, who has taken over the trust affairs from the trustee whose duties have ended (hereinafter in this paragraph and paragraph (5) referred to as the "trustee whose duties have ended") succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee whose duties have ended, or that the trustee whose duties have ended was to pay or remit.
  <sup>machine translation, not official</sup>

  **第三項**  信託法第五十六条第一項第一号に掲げる事由により受託者の任務が終了した場合には、同法第七十四条第一項に規定する法人は、当該受託者に課されるべき、又は当該受託者が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
  <sup>art-9-4/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-3</sup>
  In the case where the duties of a trustee have ended due to the ground listed in Article 56, paragraph (1), item (i) of the Trust Act, the juridical person prescribed in Article 74, paragraph (1) of that Act succeeds to the obligation to pay or remit the local government levies that are to be imposed on that trustee, or that the trustee was to pay or remit.
  <sup>machine translation, not official</sup>

  **第四項**  受託者である法人が分割をした場合における分割により受託者としての権利義務を承継した法人は、当該分割をした受託者である法人に課されるべき、又は当該分割をした受託者である法人が納付し、若しくは納入すべき地方団体の徴収金を納付し、又は納入する義務を承継する。
  <sup>art-9-4/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-4</sup>
  In the case where a juridical person that is a trustee has undergone a company split, the juridical person that has succeeded to the rights and obligations as trustee through the company split succeeds to the obligation to pay or remit the local government levies that are to be imposed on the juridical person that is the trustee that underwent the company split, or that the juridical person that is the trustee that underwent the company split was to pay or remit.
  <sup>machine translation, not official</sup>

  **第五項**  第一項又は第二項の規定により地方団体の徴収金を納付し、又は納入する義務が承継された場合にも、第一項の受託者又は任務終了受託者は、自己の固有財産をもつて、その承継された地方団体の徴収金を納付し、又は納入する義務を履行する責任を負う。ただし、当該地方団体の徴収金を納付し、又は納入する義務について、信託法第二十一条第二項の規定により、信託財産に属する財産のみをもつてその履行の責任を負うときは、この限りでない。
  <sup>art-9-4/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-5</sup>
  Even where the obligation to pay or remit local government levies has been succeeded to under paragraph (1) or (2), the trustee referred to in paragraph (1) or the trustee whose duties have ended is liable to perform the obligation to pay or remit the succeeded local government levies with the trustee's own property; provided, however, that this does not apply where, under Article 21, paragraph (2) of the Trust Act, the trustee is liable to perform the obligation to pay or remit those local government levies only with property belonging to the trust property.
  <sup>machine translation, not official</sup>

  **第六項**  新受託者は、第一項の規定により地方団体の徴収金を納付し、又は納入する義務を承継した場合には、信託財産に属する財産のみをもつて、その承継された地方団体の徴収金を納付し、又は納入する義務を履行する責任を負う。
  <sup>art-9-4/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-6</sup>
  Where the new trustee has succeeded to the obligation to pay or remit local government levies under paragraph (1), the new trustee is liable to perform the obligation to pay or remit the succeeded local government levies only with property belonging to the trust property.
  <sup>machine translation, not official</sup>

---

## Cites
- art-9/par-1: 民法（明治二十九年法律第八十九号）第九百五十一条 → 民法 第九百五十一条 (Article 951), art-951 — https://japanlaw.org/ja/civil-code/art-951 · https://japanlaw.org/l/129AC0000000089/art-951
- art-9/par-2: 前項 → 地方税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-1
- art-9/par-2: 民法第九百条から第九百二条まで → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/ja/civil-code/art-900 · https://japanlaw.org/l/129AC0000000089/art-900
- art-9/par-2: 民法第九百条から第九百二条まで → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/ja/civil-code/art-901 · https://japanlaw.org/l/129AC0000000089/art-901
- art-9/par-2: 民法第九百条から第九百二条まで → 民法 第九百二条 (Article 902), art-902 — https://japanlaw.org/ja/civil-code/art-902 · https://japanlaw.org/l/129AC0000000089/art-902
- art-9/par-3: 前項 → 地方税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-2
- art-9/par-4: 前三項 → 地方税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-1
- art-9/par-4: 前三項 → 地方税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-2
- art-9/par-4: 前三項 → 地方税法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9/par-3
- art-9-2/par-1: 第十三条 → 地方税法 第十三条 (Article 13), art-13 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-6#art-13
- art-9-2/par-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/20280101_508AC0000000002/text/ch-1/sec-4/from-art-11#art-11/par-1
- art-9-2/par-1: 第十六条第一項第六号 → 地方税法 第十六条第一項第六号 (Article 16, paragraph (1), item (vi)), art-16/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-9/from-art-16#art-16/par-1/item-6
- art-9-2/par-2: 前項 → 地方税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-1
- art-9-2/par-3: 前二項 → 地方税法 第九条の二第一項 (Article 9-2, paragraph (1)), art-9-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-1
- art-9-2/par-3: 前二項 → 地方税法 第九条の二第二項 (Article 9-2, paragraph (2)), art-9-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-2/par-2
- art-9-3/par-2: 前項 → 地方税法 第九条の三第一項 (Article 9-3, paragraph (1)), art-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-3/par-1
- art-9-4/par-1: 信託法（平成十八年法律第百八号）第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-9-4/par-1: この項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-1
- art-9-4/par-1: 第六項 → 地方税法 第九条の四第六項 (Article 9-4, paragraph (6)), art-9-4/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-6
- art-9-4/par-1: 同法第二条第九項 → e-Gov law 418AC0000000108, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-9-4/par-1: この条 → 地方税法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4
- art-9-4/par-2: 信託法第五十六条第一項 → e-Gov law 418AC0000000108, 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — not held in this collection
- art-9-4/par-2: 前項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-1
- art-9-4/par-2: この項 → 地方税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-2
- art-9-4/par-2: 第五項 → 地方税法 第九条の四第五項 (Article 9-4, paragraph (5)), art-9-4/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-5
- art-9-4/par-3: 信託法第五十六条第一項第一号 → e-Gov law 418AC0000000108, 第五十六条第一項第一号 (Article 56, paragraph (1), item (i)), art-56/par-1/item-1 — not held in this collection
- art-9-4/par-3: 同法第七十四条第一項 → e-Gov law 418AC0000000108, 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — not held in this collection
- art-9-4/par-5: 第一項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-1
- art-9-4/par-5: 第二項 → 地方税法 第九条の四第二項 (Article 9-4, paragraph (2)), art-9-4/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/par-2
- art-9-4/par-5: 信託法第二十一条第二項 → e-Gov law 418AC0000000108, 第二十一条第二項 (Article 21, paragraph (2)), art-21/par-2 — not held in this collection
- art-9-4/par-6: 第一項 → 地方税法 第九条の四第一項 (Article 9-4, paragraph (1)), art-9-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-1/sec-2#art-9-4/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 令和八年法律第二号 leaves it, from 2028-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20280101_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, 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