# 地方税法 / Local Tax Act — 第十節 (Chapter 2, Section 10)
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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: 第十節 (Chapter 2, Section 10) — address `ch-2/sec-10`
- 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-2/sec-10/from-art-259#ch-2/sec-10
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-2/sec-10
- 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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## 第十節 道府県法定外普通税 — Section 10 Prefectural Non-Statutory Ordinary Tax
heading: machine translation, not official
ch-2/sec-10 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#ch-2/sec-10
### 第二百五十九条（道府県法定外普通税の新設変更） — Establishment or Change of Prefectural Non-Statutory Ordinary Tax
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art-259 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259
**第一項** 道府県は、道府県法定外普通税の新設又は変更（道府県法定外普通税の税率の引下げ、廃止その他の政令で定める変更を除く。次項及び次条第二項において同じ。）をしようとする場合においては、あらかじめ、総務大臣に協議し、その同意を得なければならない。
art-259/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259/par-1
Where a prefecture intends to establish or change a prefectural non-statutory ordinary tax (excluding a reduction of the tax rate of the prefectural non-statutory ordinary tax, its abolition and other changes specified by Cabinet Order; the same applies in the following paragraph and paragraph (2) of the following Article), it must consult in advance with the Minister for Internal Affairs and Communications and obtain the Minister's consent.
machine translation, not official
**第二項** 道府県は、当該道府県の道府県法定外普通税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該道府県法定外普通税の課税標準の合計が当該道府県法定外普通税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該道府県法定外普通税の新設又は変更をする旨の条例を制定しようとするときは、当該道府県の議会において、当該特定納税義務者の意見を聴くものとする。
art-259/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259/par-2
Where a prefecture has a person liable for the prefectural non-statutory ordinary tax of that prefecture (including a person who is to become a person liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total of the tax base of that prefectural non-statutory ordinary tax to be imposed on that person liable for tax is expected to continuously exceed one tenth of the total tax base of that prefectural non-statutory ordinary tax (hereinafter in this paragraph referred to as a "specified person liable for tax"), and intends to enact a Prefectural Ordinance to establish or change that prefectural non-statutory ordinary tax, it is to hear the opinion of the specified person liable for tax in the prefectural assembly of that prefecture.
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### 第二百六十条
art-260 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260
**第一項** 総務大臣は、前条の規定による協議の申出を受けた場合においては、その旨を財務大臣に通知しなければならない。
art-260/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260/par-1
Upon receiving a request for consultation under the preceding Article, the Minister for Internal Affairs and Communications must notify the Minister of Finance to that effect.
machine translation, not official
**第二項** 財務大臣は、前項の通知を受けた場合において、その協議の申出に係る道府県法定外普通税の新設又は変更について異議があるときは、総務大臣に対してその旨を申し出ることができる。
art-260/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260/par-2
Upon receiving the notification referred to in the preceding paragraph, if the Minister of Finance has an objection to the establishment or change of the prefectural non-statutory ordinary tax to which the request for consultation relates, the Minister of Finance may so state to the Minister for Internal Affairs and Communications.
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### 第二百六十条の二
art-260-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260-2
**第一項** 総務大臣は、第二百五十九条第一項の同意については、地方財政審議会の意見を聴かなければならない。
art-260-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260-2/par-1
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council with regard to the consent referred to in Article 259, paragraph (1).
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### 第二百六十一条（総務大臣の同意） — Consent of the Minister for Internal Affairs and Communications
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art-261 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261
**第一項** 総務大臣は、第二百五十九条第一項の規定による協議の申出を受けた場合には、当該協議の申出に係る道府県法定外普通税について次に掲げる事由のいずれかがあると認める場合を除き、これに同意しなければならない。
art-261/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261/par-1
Upon receiving a request for consultation under Article 259, paragraph (1), the Minister for Internal Affairs and Communications must give consent to it, except where the Minister finds that any of the following grounds exist with respect to the prefectural non-statutory ordinary tax to which the request for consultation relates:
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**一** 国税又は他の地方税と課税標準を同じくし、かつ、住民の負担が著しく過重となること。
art-261/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261/par-1/item-1
the tax base is the same as that of a national tax or other local tax, and the burden on residents would become significantly excessive;
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**二** 地方団体間における物の流通に重大な障害を与えること。
art-261/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261/par-1/item-2
it would seriously obstruct the distribution of goods among local governments;
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**三** 前二号に掲げるものを除くほか、国の経済施策に照らして適当でないこと。
art-261/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261/par-1/item-3
apart from what is listed in the preceding two items, it is inappropriate in light of the economic policies of the State.
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### 第二百六十二条（道府県法定外普通税の非課税の範囲） — Scope of Non-Taxation of Prefectural Non-Statutory Ordinary Tax
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art-262 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-262
**第一項** 道府県は、次に掲げるものに対しては、道府県法定外普通税を課することができない。
art-262/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-262/par-1
Prefectures may not impose prefectural non-statutory ordinary tax on the following:
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**一** 道府県外に所在する土地、家屋、物件及びこれらから生ずる収入
art-262/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-262/par-1/item-1
land, houses and articles located outside the prefecture, and income arising from them;
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**二** 道府県外に所在する事務所及び事業所において行われる事業並びにこれらから生ずる収入
art-262/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-262/par-1/item-2
business conducted at offices and places of business located outside the prefecture, and income arising from them;
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**三** 公務上又は業務上の事由による負傷又は疾病に基因して受ける給付で政令で定めるもの
art-262/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-262/par-1/item-3
benefits specified by Cabinet Order that are received on account of injury or illness due to official or occupational causes.
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### 第二百六十三条（道府県法定外普通税の徴収の方法） — Method of Collecting Prefectural Non-Statutory Ordinary Tax
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art-263 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-263
**第一項** 道府県法定外普通税の徴収については、徴収の便宜に従い、当該道府県の条例の定めるところによつて、普通徴収、申告納付、特別徴収又は証紙徴収の方法によらなければならない。
art-263/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-263/par-1
Prefectural non-statutory ordinary tax must be collected by the method of ordinary collection, filing and payment, special collection or collection by stamps, as is convenient for collection, in accordance with the Prefectural Ordinance of the prefecture concerned.
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### 第二百六十四条（徴税吏員の道府県法定外普通税に関する調査に係る質問検査権） — Power of Tax Collection Officials to Question and Inspect in Investigations Concerning Prefectural Non-Statutory Ordinary Tax
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art-264 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264
**第一項** 道府県の徴税吏員は、道府県法定外普通税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-264/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1
If necessary for an investigation concerning the assessment and collection of prefectural non-statutory ordinary tax, a prefectural tax collection official may question the persons listed below, or inspect books and documents relating to the business of a person listed in items (i) through (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof):
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**一** 納税義務者又は納税義務があると認められる者
art-264/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-1
a person liable for tax or a person found to have tax liability;
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**二** 特別徴収義務者
art-264/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-2
a special collection agent;
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**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-264/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-3
a person found to have an obligation to give money or goods to a person listed in the preceding two items;
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**四** 前三号に掲げる者以外の者で当該道府県法定外普通税の賦課徴収に関し直接関係があると認められる者
art-264/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/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 that prefectural non-statutory ordinary tax.
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**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-264/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-2
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), and a splitting corporation in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are included in the persons found to have an obligation to give money or goods prescribed in item (iii) of that paragraph.
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**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-264/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/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** 道府県の徴税吏員は、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-264/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-4
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 道府県法定外普通税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、第二百八十五条第六項の定めるところによる。
art-264/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-5
Investigations concerning delinquent tax collection procedures for prefectural non-statutory ordinary tax are governed by the provisions of Article 285, paragraph (6), notwithstanding the provisions of paragraph (1).
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**第六項** 第一項又は第四項の規定による道府県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-264/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-6
The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
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### 第二百六十五条（道府県法定外普通税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. Concerning Prefectural Non-Statutory Ordinary Tax
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art-265 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265
**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-265/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/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-265/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/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;
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**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-265/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/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-265/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/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-265/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/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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### 第二百六十六条（道府県法定外普通税の納税管理人） — Tax Agent for Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-266 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266
**第一項** 道府県法定外普通税の納税義務者（特別徴収に係る道府県法定外普通税の納税義務者を除く。次項及び第二百六十八条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う道府県内に住所、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、当該道府県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道府県知事に申告し、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道府県知事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-266/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-1
If a person liable for prefectural non-statutory ordinary tax (excluding a person liable for prefectural non-statutory ordinary tax subject to special collection; the same applies in the following paragraph and Article 268) or a special collection agent has no address, residence, office or place of business (hereinafter in this paragraph referred to as an "address, etc.") in the prefecture in which the person bears an obligation to pay or remit, the person must, in order to have all matters relating to payment or remittance handled, either appoint a tax agent from among persons having an address, etc. within the area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having an address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes or intends to change the tax agent.
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道府県法定外普通税の徴収の確保に支障がないことについて道府県知事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-266/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-2
Notwithstanding the preceding paragraph, the person liable for tax or special collection agent in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the prefectural non-statutory ordinary tax relating to that person liable for tax or special collection agent.
machine translation, not official
### 第二百六十七条（道府県法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Relating to False Declarations, etc. Concerning Tax Agents for Prefectural Non-Statutory Ordinary Tax
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art-267 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-267
**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-267/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-267/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-267/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-267/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.
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### 第二百六十八条（道府県法定外普通税の納税管理人に係る不申告に関する過料） — Non-Penal Fines Relating to Failure to Make Declarations Concerning Tax Agents for Prefectural Non-Statutory Ordinary Tax
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art-268 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-268
**第一項** 道府県は、第二百六十六条第二項の認定を受けていない道府県法定外普通税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、当該道府県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-268/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-268/par-1
A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that a non-penal fine of not more than 100,000 yen is to be imposed on a person liable for prefectural non-statutory ordinary tax or a special collection agent who has not received the certification under Article 266, paragraph (2) and has not received the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to report a tax agent to be reported under that paragraph.
machine translation, not official
### 第二百六十九条 〔削除 / repealed〕
art-269 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-269
**第一項** 削除
art-269/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-269/par-1
### 第二百七十条（道府県法定外普通税の普通徴収の手続） — Procedures for Ordinary Collection of Prefectural Non-Statutory Ordinary Tax
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art-270 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-270
**第一項** 道府県法定外普通税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-270/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-270/par-1
The tax notice to be delivered to a taxpayer when intending to collect prefectural non-statutory ordinary tax by ordinary collection must be delivered to the taxpayer by 10 days before the due date for payment at the latest.
machine translation, not official
### 第二百七十一条（道府県法定外普通税の賦課徴収に関する申告又は報告の義務） — Obligation to Make Declarations or Reports Concerning the Assessment and Collection of Prefectural Non-Statutory Ordinary Tax
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art-271 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-271
**第一項** 道府県法定外普通税の納税義務者は、当該道府県の条例の定めるところによつて、当該道府県法定外普通税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-271/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-271/par-1
A person liable for prefectural non-statutory ordinary tax must, in accordance with the Prefectural Ordinance of the prefecture concerned, make a declaration or report on the matters specified by that Ordinance concerning the assessment and collection of that prefectural non-statutory ordinary tax.
machine translation, not official
### 第二百七十二条（道府県法定外普通税に係る虚偽の申告等に関する罪） — Offenses Relating to False Declarations, etc. Concerning Prefectural Non-Statutory Ordinary Tax
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art-272 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-272
**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-272/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-272/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-272/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-272/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
### 第二百七十三条（道府県法定外普通税に係る不申告等に関する過料） — Non-Penal Fines Relating to Failure to Make Declarations, etc. Concerning Prefectural Non-Statutory Ordinary Tax
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art-273 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-273
**第一項** 道府県は、道府県法定外普通税の納税義務者が第二百七十一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、当該道府県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-273/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-273/par-1
A prefecture may establish a provision in the Prefectural Ordinance of that prefecture to the effect that, where a person liable for prefectural non-statutory ordinary tax, without justifiable grounds, fails to make a declaration or report on matters to be declared or reported under Article 271, a non-penal fine of not more than 100,000 yen is to be imposed on that person.
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### 第二百七十四条（道府県法定外普通税の減免） — Reduction or Exemption of Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-274 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274
**第一項** 道府県知事は、天災その他特別の事情がある場合において道府県法定外普通税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、当該道府県の条例の定めるところにより、当該道府県法定外普通税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-274/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274/par-1
A prefectural governor may reduce or exempt that prefectural non-statutory ordinary tax, in accordance with the Prefectural Ordinance of the prefecture concerned, only for a person who is found to need a reduction or exemption of prefectural non-statutory ordinary tax in the case of a natural disaster or other special circumstances, a person who receives public or private assistance for living because of poverty, and other persons in special circumstances. However, this does not apply to a special collection agent.
machine translation, not official
### 第二百七十四条の二（道府県法定外普通税の申告納付の手続等） — Procedures for Filing and Payment of Prefectural Non-Statutory Ordinary Tax, etc.
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art-274-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2
**第一項** 道府県法定外普通税を申告納付すべき納税者は、当該道府県の条例で定める期間内における課税標準額、税額その他同条例で定める事項を記載した申告書を同条例で定める納期限までに道府県知事に提出し、及びその申告した税額を当該道府県に納付しなければならない。
art-274-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-1
A taxpayer who is to pay prefectural non-statutory ordinary tax by filing and payment must submit to the prefectural governor a return stating the tax base amount and the tax amount for the period specified by the Prefectural Ordinance of the prefecture concerned and other matters specified by that Ordinance, by the due date for payment specified by that Ordinance, and pay the declared tax amount to that prefecture.
machine translation, not official
**第二項** 前項の規定によつて申告書を提出した者は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、当該道府県の条例で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正に因り増加した税額があるときは、これを納付しなければならない。
art-274-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-2
A person who has submitted a return under the preceding paragraph must, where the tax base amount or tax amount relating to the declaration has to be amended after submitting the return, without delay submit an amended return in the form specified by the Prefectural Ordinance of the prefecture concerned and, if there is a tax amount increased by the amendment, pay it.
machine translation, not official
### 第二百七十五条（道府県法定外普通税の特別徴収の手続） — Procedures for Special Collection of Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-275 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275
**第一項** 道府県法定外普通税を特別徴収によつて徴収しようとする場合においては、当該道府県法定外普通税の徴収の便宜を有する者を当該道府県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-275/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-1
Where prefectural non-statutory ordinary tax is to be collected by special collection, a person in a convenient position to collect that prefectural non-statutory ordinary tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and made to collect the tax.
machine translation, not official
**第二項** 前項の特別徴収義務者は、当該道府県法定外普通税の納期限までにその徴収すべき道府県法定外普通税に係る課税標準額、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道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。
art-275/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-2
The special collection agent referred to in the preceding paragraph is obligated to submit to the prefectural governor, by the due date for payment of that prefectural non-statutory ordinary tax, a remittance return stating the tax base amount and tax amount relating to the prefectural non-statutory ordinary tax to be collected and other matters specified by that Ordinance, and to remit the amount to be remitted to that prefecture.
machine translation, not official
**第三項** 前項の規定によつて納入した納入金のうち道府県法定外普通税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-275/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-3
With respect to the portion of the remittance made under the preceding paragraph that is equivalent to the tax that the taxpayer of the prefectural non-statutory ordinary tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.
machine translation, not official
**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、道府県の徴税吏員は、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-275/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-4
Where a special collection agent has brought an action based on the right to reimbursement referred to in the preceding paragraph, prefectural tax collection officials must provide evidence and other necessary assistance, except in matters concerning official secrets.
machine translation, not official
### 第二百七十六条（道府県法定外普通税に係る更正及び決定） — Reassessment and Determination Relating to Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-276 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276
**第一項** 道府県知事は、前条第二項の規定による納入申告書（第二百七十四条の二第一項の規定による申告書を含む。以下道府県法定外普通税について同様とする。）又は第二百七十四条の二第二項の規定による修正申告書の提出があつた場合において、納入申告（第二百七十四条の二第一項の規定による申告を含む。以下道府県法定外普通税について同様とする。）又は修正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-276/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
Where a remittance return under paragraph (2) of the preceding Article (including a return under Article 274-2, paragraph (1); the same applies hereinafter to prefectural non-statutory ordinary tax) or an amended return under Article 274-2, paragraph (2) has been submitted, the prefectural governor may reassess the tax base amount or tax amount if the tax base amount or tax amount relating to the remittance return (including a filing under Article 274-2, paragraph (1); the same applies hereinafter to prefectural non-statutory ordinary tax) or amended return differs from what the governor has found by investigation.
machine translation, not official
**第二項** 道府県知事は、納税者又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-276/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
Where a taxpayer or special collection agent has not submitted the remittance return referred to in the preceding paragraph, the prefectural governor may determine, through investigation, the tax base amount and tax amount for which a remittance return should be filed.
machine translation, not official
**第三項** 道府県知事は、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、過少であることが納税者又は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-276/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
The prefectural governor may reassess the tax base amount or tax amount reassessed or determined under the preceding two paragraphs only where, through investigation, the governor finds that it is excessive, or finds that it is insufficient and that the insufficiency is due to fraud or other wrongful act of the taxpayer or special collection agent.
machine translation, not official
**第四項** 道府県知事は、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、これを納税者又は特別徴収義務者に通知しなければならない。
art-276/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-4
When the prefectural governor has made a reassessment or determination under the preceding three paragraphs, the governor must notify the taxpayer or special collection agent of it without delay.
machine translation, not official
### 第二百七十七条（道府県法定外普通税に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amount and Delinquency Charge Relating to Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-277 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-277
**第一項** 道府県の徴税吏員は、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（更正に因る税金若しくは納入金の不足金額又は決定に因る税額若しくは納入金額をいう。以下道府県法定外普通税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-277/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-277/par-1
Where a reassessment or determination has been made under paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the tax or remittance resulting from a reassessment, or the tax amount or amount of remittance resulting from a determination; the same applies hereinafter to prefectural non-statutory ordinary tax), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合においては、その不足金額に第二百七十四条の二第一項又は第二百七十五条第二項の納期限（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。以下道府県法定外普通税について同様とする。）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（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-277/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-277/par-2
In the case referred to in the preceding paragraph, the shortfall amount must be collected with the addition of 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 referred to in the preceding paragraph or the period until 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 274-2, paragraph (1) or Article 275, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter to prefectural non-statutory ordinary tax) until the date of payment or remittance.
machine translation, not official
**第三項** 道府県知事は、納税者又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-277/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-277/par-3
A prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there were unavoidable grounds for the taxpayer or special collection agent having received the reassessment or determination under paragraph (1) or (2) of the preceding Article.
machine translation, not official
### 第二百七十八条（道府県法定外普通税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 Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-278 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278
**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、第二百七十六条第一項若しくは第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、道府県知事は、当該更正又は修正申告前の納入申告又は修正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又は当該修正申告により増加した税額（以下この項において「対象不足金額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額等（当該更正又は修正申告前にその更正又は修正申告に係る道府県法定外普通税について更正又は修正申告書の提出があつた場合には、その更正による不足金額又は修正申告により増加した税額の合計額（当該更正又は修正申告前の納入申告又は修正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又は修正申告により増加した税額を控除した金額とし、当該道府県法定外普通税についてその納入すべき金額若しくは納付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（当該対象不足金額等が当該超える部分に相当する金額に満たないときは、当該対象不足金額等）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-278/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-1
When the remittance return has been filed by its deadline for filing (including the case where, the remittance return having been filed after its deadline for filing, the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment has been made under Article 276, paragraph (1) or (3), or an amended return has been submitted, the prefectural governor, if the governor finds that there was no justifiable ground for the error in the tax base amount or tax amount relating to the remittance return or amended return before that reassessment or amended return, must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount due to that reassessment or the tax amount increased by that amended return (hereinafter in this paragraph referred to as the "covered shortfall, etc.") by a rate of 10 percent (where the covered shortfall, etc. (if, before that reassessment or amended return, a reassessment was made or an amended return was submitted for the prefectural non-statutory ordinary tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the shortfall amounts due to that reassessment or the tax amounts increased by that amended return (where it was found that there was a justifiable ground for the error in the tax base amount or tax amount relating to the remittance return or amended return before that reassessment or amended return, the amount after deducting the shortfall amount due to that reassessment or the tax amount increased by that amended return, and where there has been a reassessment reducing the amount to be remitted or the tax amount to be paid for that prefectural non-statutory ordinary tax, or a change of the original disposition due to a ruling or judgment on a request for review or an action relating to a reassessment, the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return in the case where it was filed by its deadline for filing and 500,000 yen, the amount obtained by adding, to that amount, the amount calculated by multiplying the amount equivalent to the portion in excess (if the covered shortfall, etc. is less than the amount equivalent to the portion in excess, the covered shortfall, etc.) by a rate of five 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、道府県知事は、当該各号に規定する納入申告、修正申告、決定又は更正により納付し、又は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-278/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be paid or remitted by the remittance return, amended return, determination or reassessment prescribed in each such item by a rate of 15 percent. However, this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it.
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二百七十六条第二項の規定による決定があつた場合
art-278/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2/item-1
where the remittance return has been filed after its deadline for filing, or a determination has been made under Article 276, paragraph (2);
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修正申告書の提出又は第二百七十六条第一項若しくは第三項の規定による更正があつた場合
art-278/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2/item-2
where, after the remittance return was filed after its deadline for filing, an amended return has been submitted or a reassessment has been made under Article 276, paragraph (1) or (3);
machine translation, not official
**三** 第二百七十六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-278/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2/item-3
where a reassessment has been made under Article 276, paragraph (3) after a determination under paragraph (2) of that Article.
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、前項に規定する納付し、又は納入すべき税額（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修正申告又は更正前にされた当該道府県法定外普通税に係る納入申告書の提出期限後の納入申告又は第二百七十六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付し、又は納入すべき税額の合計額（当該納付し、又は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「累積税額」という。）を加算した金額。次項において「加算後累積税額」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（同項に規定する納付し、又は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、当該納付し、又は納入すべき税額）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-278/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-3
In the case falling under the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), when the tax amount to be paid or remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts to be paid or remitted by a remittance return made after the deadline for filing the remittance return for that prefectural non-statutory ordinary tax, made before the amended return or reassessment prescribed in those provisions, or by a reassessment or determination under Article 276, paragraphs (1) through (3) (where there has been a change of the original disposition due to a reassessment reducing that tax amount to be paid or remitted, or due to a ruling or judgment on a request for review or an action relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; hereinafter in the following paragraph referred to as the "cumulative tax amount"); hereinafter in the following paragraph referred to as the "cumulative tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, the amount calculated under that paragraph plus the amount calculated by multiplying the amount equivalent to the portion in excess (if the tax amount to be paid or remitted prescribed in that paragraph is less than the amount equivalent to the portion in excess, that tax amount to be paid or remitted) by a rate of five 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、加算後累積税額（当該加算後累積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、修正申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該納税者又は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-278/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-4
In the case falling under paragraph (2), when the cumulative tax amount after addition (where, among the facts forming the basis for calculating the cumulative tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the remittance return, amended return, determination or reassessment prescribed in each item of that paragraph for reasons not attributable to the taxpayer or special collection agent, 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 tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item:
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-278/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/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-278/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/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-278/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/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付し、又は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-278/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-5
In the case falling under paragraph (2), when any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax amount to be paid or 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若しくは修正申告書の提出（当該納入申告書又は修正申告書に係る道府県法定外普通税について道府県知事の調査による更正又は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。）又は第二百七十六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、道府県法定外普通税について、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-278/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-5/item-1
where, in respect of prefectural non-statutory ordinary tax, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in the following item) or a substantial additional charge (hereinafter in paragraph (3), item (i) of the following Article referred to as "additional charge for failure to file, etc.") has been collected during the period up to the day five years before, counted from the day preceding the day on which a remittance return was filed after the deadline for filing the remittance return or an amended return was submitted (limited to a filing made foreseeing that a reassessment or determination would be made by the prefectural governor following an investigation regarding the prefectural non-statutory ordinary tax relating to that remittance return or amended return; the same applies in the following item), or a reassessment or determination under Article 276, paragraphs (1) through (3) was made;
machine translation, not official
**二** 納入申告書の提出期限後のその提出若しくは修正申告書の提出又は第二百七十六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道府県法定外普通税の納税義務又は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納税義務又は特別徴収義務が成立した道府県法定外普通税について、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-278/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-5/item-2
where, in respect of prefectural non-statutory ordinary tax for which the tax liability or special collection obligation arose in the year immediately preceding and the year before that, the year containing the day on which the tax liability or special collection obligation arose for the prefectural non-statutory ordinary tax pertaining to a remittance return filed after the deadline for filing the remittance return, an amended return submitted, or a reassessment or determination under Article 276, paragraphs (1) through (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 paragraph (3), item (ii) of the following Article referred to as "specified additional charge for failure to file, etc.") has been collected, or where 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又は修正申告書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又は修正申告書に係る道府県法定外普通税について道府県知事の調査による更正又は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、当該納入申告書又は修正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-278/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-6
When a remittance return has been filed after its deadline for filing or an amended return has been submitted, if that filing was not made foreseeing that a reassessment or determination would be made by the prefectural governor following an investigation regarding the prefectural non-statutory ordinary tax relating to that remittance return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) relating to the tax amount relating to that remittance return or amended return is, notwithstanding paragraphs (2) through (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of five percent.
machine translation, not official
**第七項** 道府県知事は、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、これを納税者又は特別徴収義務者に通知しなければならない。
art-278/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-7
When the prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor must notify the taxpayer or special collection agent of it 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-278/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/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
### 第二百七十九条（道府県法定外普通税に係る重加算金） — Substantial Additional Charge Relating to Prefectural Non-Statutory Ordinary Tax
caption: machine translation, not official
art-279 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279
**第一項** 前条第一項の規定に該当する場合において、納税者又は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、修正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、道府県知事は、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又は修正申告により増加した税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-279/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-1
In the case falling under paragraph (1) of the preceding Article, where a taxpayer or special collection agent has concealed or disguised all or part of the facts that are to form the basis of calculating the amount of the tax base, and has filed a remittance return, an amended return, or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) based on the concealed or disguised facts, the prefectural governor is to, as provided by Cabinet Order, collect, in place 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 resulting from the reassessment, or the amount of tax increased by the amended return, that is to 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、納税者又は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、修正申告書を提出し、若しくは更正請求書を提出したときは、道府県知事は、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-279/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a taxpayer or special collection agent has concealed or disguised all or part of the facts that are to form the basis of calculating the amount of the tax base, and, based on the concealed or disguised facts, has failed to file a remittance return by the deadline for filing it, or has filed it after the deadline for filing a remittance return, has filed an amended return, or has filed a written request for reassessment, the prefectural governor is to collect, in place of the amount of additional charge for failure to file prescribed in paragraph (2) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that is to 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又は修正申告により増加した税額に、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-279/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-3
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) only, in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, the shortfall resulting from the reassessment or the amount of tax increased by the amended return that is to form the basis of the calculation prescribed in paragraph (1), when the case falls under paragraph (1), or the amount of tax that is to form the basis of the calculation prescribed in the preceding paragraph, when the case falls under the preceding 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、修正申告書の提出又は第二百七十六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、道府県法定外普通税について、不申告加算金等を徴収されたことがある場合
art-279/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-3/item-1
Where additional charge for failure to file, etc. has been collected in respect of a prefectural non-statutory ordinary tax during the period up to the day five years before, counted from the day before the day on which, based on the concealed or disguised facts that are to form the basis of calculating the amount of the tax base prescribed in the preceding two paragraphs, the remittance return was filed after the deadline for filing, the amended return was filed, or the reassessment or determination under Article 276, paragraphs (1) to (3) was made
machine translation, not official
**二** 納入申告書の提出期限後のその提出、修正申告書の提出又は第二百七十六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道府県法定外普通税の納税義務又は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納税義務又は特別徴収義務が成立した道府県法定外普通税について、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-279/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-3/item-2
Where specified additional charge for failure to file, etc. has been collected in respect of a prefectural non-statutory ordinary tax for which the tax liability or special collection obligation arose in the year preceding, or the year before the year preceding, the year that includes the day on which the tax liability or special collection obligation arose for the prefectural non-statutory ordinary tax pertaining to the filing of a remittance return after the deadline for filing, the filing of an amended return, or the reassessment or determination under Article 276, paragraphs (1) to (3), or where it is found that a determination of specified additional charge for failure to file, etc. should be made
machine translation, not official
**第四項** 道府県知事は、第二項の規定に該当する場合において、納入申告書又は修正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又は修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
art-279/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-4
In the case falling under paragraph (2), where there are grounds prescribed in paragraph (6) of the preceding Article regarding the filing of the remittance return or amended return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the amount of tax pertaining to that remittance return or the amount of tax increased by the amended return.
machine translation, not official
**第五項** 道府県知事は、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、これを納税者又は特別徴収義務者に通知しなければならない。
art-279/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-5
When the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the taxpayer or special collection agent of it without delay.
machine translation, not official
### 第二百八十条（納期限後に納付し、又は申告納入する道府県法定外普通税の延滞金） — Delinquency Charges on Prefectural Non-Statutory Ordinary Taxes Paid, or Paid by Return, After the Due Date for Payment
caption: machine translation, not official
art-280 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-280
**第一項** 道府県法定外普通税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。以下道府県法定外普通税について同様とする。）後にその税金（第二百七十四条の二第二項の規定による修正に因り増加した税額を含む。以下本条において同様とする。）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（同項の規定による修正により増加した税額にあつては、同項の修正申告書が提出された日までの期間又はその日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-280/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-280/par-1
A taxpayer of a prefectural non-statutory ordinary tax or a special collection agent that, after the due date for payment (in the case where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to prefectural non-statutory ordinary taxes), pays the tax (including the amount of tax increased by the amendment under Article 274-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance, must add to the amount of tax or the amount of remittance, and pay or remit, an amount of delinquency charge equivalent to the amount calculated by multiplying it, 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, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month elapses from the day following the due date for payment (for the amount of tax increased by the amendment under Article 274-2, paragraph (2), the period up to the day on which the amended return under Article 274-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day)).
machine translation, not official
**第二項** 道府県知事は、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-280/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-280/par-2
If the prefectural governor finds that there are unavoidable reasons for the failure of a taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment, the governor may reduce or exempt the amount of delinquency charge under the preceding paragraph.
machine translation, not official
### 第二百八十一条（道府県法定外普通税の脱税等に関する罪） — Offenses Relating to Tax Evasion, etc. on Prefectural Non-Statutory Ordinary Taxes
caption: machine translation, not official
art-281 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281
**第一項** 偽りその他不正の行為により道府県法定外普通税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、五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-281/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-1
If all or part of a prefectural non-statutory ordinary tax is evaded by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 第二百七十五条第二項の規定により徴収して納入すべき道府県法定外普通税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、五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-281/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-2
If all or part of the remittance for a prefectural non-statutory ordinary tax that is to be collected and remitted under Article 275, paragraph (2) is not remitted, the person who committed the violation is to be punished by imprisonment for not more than five 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-281/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/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、第二百七十一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、道府県法定外普通税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五十万円以下の罰金に処し、又はこれを併科する。
art-281/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-4
In addition to what is prescribed in paragraph (1), if all or part of a prefectural non-statutory ordinary tax is evaded by failing to file or report matters that are to be filed or reported under Article 271, 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 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-281/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/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-281/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/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
**第七項** 前項の規定により第一項又は第二項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-281/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-7
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第二百八十二条 〔削除 / repealed〕
art-282 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-282
**第一項** 削除
art-282/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-282/par-1
### 第二百八十三条（道府県法定外普通税に係る督促） — Demands Concerning Prefectural Non-Statutory Ordinary Taxes
caption: machine translation, not official
art-283 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-283
**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。以下道府県法定外普通税について同様とする。）までに道府県法定外普通税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、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-283/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-283/par-1
If a taxpayer or special collection agent does not pay in full the local government levies on a prefectural non-statutory ordinary tax by the due date for payment (in the case where a reassessment or determination has been made, meaning the due date for payment of the shortfall; the same applies hereinafter to prefectural non-statutory ordinary taxes), the prefectural 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** 特別の事情がある道府県においては、当該道府県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-283/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-283/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第二百八十四条（道府県法定外普通税に係る督促手数料） — Demand Fees on Prefectural Non-Statutory Ordinary Taxes
caption: machine translation, not official
art-284 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-284
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県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-284/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-284/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第二百八十五条（道府県法定外普通税に係る滞納処分） — Delinquent Tax Collection Procedures on Prefectural Non-Statutory Ordinary Taxes
caption: machine translation, not official
art-285 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285
**第一項** 道府県法定外普通税に係る滞納者が次の各号の一に該当するときは、道府県の徴税吏員は、当該道府県法定外普通税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-285/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1
If a person delinquent in payment of a prefectural non-statutory ordinary tax falls under any one of the following items, the prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that prefectural non-statutory ordinary tax.
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道府県法定外普通税に係る地方団体の徴収金を完納しないとき。
art-285/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1/item-1
When a person delinquent in payment has received a demand and has not paid in full the local government levies on the prefectural non-statutory ordinary tax pertaining to the demand by the day on which 10 days have elapsed from the day on which the demand letter was issued.
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道府県法定外普通税に係る地方団体の徴収金を完納しないとき。
art-285/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1/item-2
When a person delinquent in payment has not paid in full the local government levies on the prefectural non-statutory ordinary tax by the due date for payment designated in the notice concerning 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-285/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/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** 道府県法定外普通税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、道府県の徴税吏員は、直ちにその財産を差し押えることができる。
art-285/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-3
Where, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of the local government levies on a prefectural non-statutory ordinary tax, 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, the prefectural tax collection official may seize the property immediately.
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、道府県の徴税吏員は、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道府県法定外普通税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、滞納に係る道府県法定外普通税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-285/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-4
Where compulsory liquidation procedures have been carried out on the property of a person delinquent in payment, the prefectural tax collection official must make a request for share distribution to the enforcement agency (in the case of making a request for share distribution of local government levies on a prefectural non-statutory ordinary tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to that request for share distribution) with respect to the local government levies on the prefectural non-statutory ordinary tax that are in arrears.
machine translation, not official
**第五項** 道府県の徴税吏員は、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-285/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-5
If, in a case where a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), 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 for those 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** 前各項に定めるものその他道府県法定外普通税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-285/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
As for what is provided for in the preceding paragraphs and any other delinquent tax collection procedure concerning local government levies on prefectural non-statutory ordinary taxes, it is carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-285/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第二百八十六条（道府県法定外普通税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures on Prefectural Non-Statutory Ordinary Taxes
caption: machine translation, not official
art-286 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286
**第一項** 道府県法定外普通税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、若しくは道府県の不利益に処分し、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-286/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-1
If a taxpayer or special collection agent of a prefectural non-statutory ordinary tax, for the purpose of evading the execution of the delinquent tax collection procedure, conceals, damages, or disposes of to the detriment of the prefecture the property, performs an act of falsely increasing the encumbrances on the property, or alters its current state and thereby performs an act of reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to that delinquent tax collection procedure, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者又は特別徴収義務者の財産を占有する第三者が納税者又は特別徴収義務者に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-286/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/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-286/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/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-286/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/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
### 第二百八十六条の二（国税徴収法の例による道府県法定外普通税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Prefectural Non-Statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-286-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286-2
**第一項** 第二百八十五条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-286-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286-2/par-1
In the case of Article 285, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, 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 2,500,000 yen, or both.
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-286-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第二百八十七条（国税徴収法の例による道府県法定外普通税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. in Delinquent Tax Collection Procedures on Prefectural Non-Statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-287 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287
**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-287/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/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** 第二百八十五条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-287/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/par-1/item-1
When, in the case of Article 285, paragraph (6), a person has failed to answer, or has made a false statement in answer to, a question put by a prefectural tax collection official in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第二百八十五条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-287/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/par-1/item-2
When, in the case of Article 285, paragraph (6), a person has refused, obstructed or evaded an inspection by a prefectural tax collection official, 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 that Article; the same applies in the following item) or other articles.
machine translation, not official
**三** 第二百八十五条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-287/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/par-1/item-3
When, in the case of Article 285, paragraph (6), a person has, without justifiable grounds, failed to comply with a request by a prefectural tax collection official, made in accordance with the rules of Article 141 of the National Tax Collection Act, for the presentation or submission of articles, or has presented or submitted books and documents or other articles (including copies thereof) bearing 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-287/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/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
### 第二百八十八条（国税徴収法の例による道府県法定外普通税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements in Delinquent Tax Collection Procedures on Prefectural Non-Statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-288 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-288
**第一項** 第二百八十五条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-288/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-288/par-1
A person who, in the case referred to in Article 285, paragraph (6), makes a false statement on matters to be stated to the prefectural governor in accordance with the example of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第二百八十九条 〔削除 / repealed〕
art-289 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-289
**第一項** 削除
art-289/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-289/par-1
### 第二百九十条（道府県法定外普通税の証紙徴収の手続） — Procedures for Collection by Stamps of Prefectural Non-Statutory Ordinary Taxes
caption: machine translation, not official
art-290 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-290
**第一項** 道府県は、道府県法定外普通税を証紙徴収によつて徴収しようとする場合においては、納税者に当該道府県が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、道府県は、当該道府県法定外普通税を納付する義務が発生することを証する書類その他の物件に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。
art-290/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-290/par-1
When a prefecture intends to collect a prefectural non-statutory ordinary tax by collection by stamps, it must have the taxpayer pay the tax by means of stamps issued by that prefecture. In this case, the prefecture may, in place of stamps, have stamps affixed to documents or other articles proving that an obligation to pay that prefectural non-statutory ordinary tax has arisen, or stamp a paid-tax seal after receiving payment in cash equal to the face value of the stamps.
machine translation, not official
**第二項** 道府県又は特別徴収義務者は、納税者が証紙をはつた場合においては、証紙をはつた紙面その他の物件と証紙の彩紋とにかけて当該道府県の印又は特別徴収義務者の印若しくは署名で判明にこれを消さなければならない。
art-290/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-290/par-2
When a taxpayer has affixed stamps, the prefecture or the special collection agent must clearly cancel them, across the paper or other article on which the stamps are affixed and the pattern of the stamps, with the seal of that prefecture or the seal or signature of the special collection agent.
machine translation, not official
**第三項** 第一項の証紙の取扱に関しては、当該道府県の条例で定めなければならない。
art-290/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-290/par-3
The handling of the stamps referred to in paragraph (1) must be provided for in a Prefectural Ordinance of that prefecture.
machine translation, not official
### 第二百九十一条 〔削除 / repealed〕
art-291 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-291
**第一項** 削除
art-291/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-291/par-1
---
## Cites
- art-259/par-1: 次項 → 地方税法 第二百五十九条第二項 (Article 259, paragraph (2)), art-259/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259/par-2
- art-259/par-1: 次条第二項 → 地方税法 第二百六十条第二項 (Article 260, paragraph (2)), art-260/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260/par-2
- art-259/par-2: 本項 → 地方税法 第二百五十九条第二項 (Article 259, paragraph (2)), art-259/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259/par-2
- art-260/par-1: 前条 → 地方税法 第二百五十九条 (Article 259), art-259 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259
- art-260/par-2: 前項 → 地方税法 第二百六十条第一項 (Article 260, paragraph (1)), art-260/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-260/par-1
- art-260-2/par-1: 第二百五十九条第一項 → 地方税法 第二百五十九条第一項 (Article 259, paragraph (1)), art-259/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259/par-1
- art-261/par-1: 第二百五十九条第一項 → 地方税法 第二百五十九条第一項 (Article 259, paragraph (1)), art-259/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-259/par-1
- art-261/par-1/item-3: 前二号 → 地方税法 第二百六十一条第一項第一号 (Article 261, paragraph (1), item (i)), art-261/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261/par-1/item-1
- art-261/par-1/item-3: 前二号 → 地方税法 第二百六十一条第一項第二号 (Article 261, paragraph (1), item (ii)), art-261/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-261/par-1/item-2
- art-264/par-1: 第一号から第三号まで → 地方税法 第二百六十四条第一項第一号 (Article 264, paragraph (1), item (i)), art-264/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-1
- art-264/par-1: 第一号から第三号まで → 地方税法 第二百六十四条第一項第二号 (Article 264, paragraph (1), item (ii)), art-264/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-2
- art-264/par-1: 第一号から第三号まで → 地方税法 第二百六十四条第一項第三号 (Article 264, paragraph (1), item (iii)), art-264/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-3
- art-264/par-1: 次条第一項第一号 → 地方税法 第二百六十五条第一項第一号 (Article 265, paragraph (1), item (i)), art-265/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/par-1/item-1
- art-264/par-1: 第二号 → 地方税法 第二百六十五条第一項第二号 (Article 265, paragraph (1), item (ii)), art-265/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/par-1/item-2
- art-264/par-1/item-3: 前二号 → 地方税法 第二百六十四条第一項第一号 (Article 264, paragraph (1), item (i)), art-264/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-1
- art-264/par-1/item-3: 前二号 → 地方税法 第二百六十四条第一項第二号 (Article 264, paragraph (1), item (ii)), art-264/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-2
- art-264/par-1/item-4: 前三号 → 地方税法 第二百六十四条第一項第一号 (Article 264, paragraph (1), item (i)), art-264/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-1
- art-264/par-1/item-4: 前三号 → 地方税法 第二百六十四条第一項第二号 (Article 264, paragraph (1), item (ii)), art-264/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-2
- art-264/par-1/item-4: 前三号 → 地方税法 第二百六十四条第一項第三号 (Article 264, paragraph (1), item (iii)), art-264/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-3
- art-264/par-2: 前項第一号 → 地方税法 第二百六十四条第一項第一号 (Article 264, paragraph (1), item (i)), art-264/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-1
- art-264/par-2: 第二号 → 地方税法 第二百六十四条第一項第二号 (Article 264, paragraph (1), item (ii)), art-264/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-2
- art-264/par-2: 本項 → 地方税法 第二百六十四条第二項 (Article 264, paragraph (2)), art-264/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-2
- art-264/par-2: 同項第三号 → 地方税法 第二百六十四条第一項第三号 (Article 264, paragraph (1), item (iii)), art-264/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1/item-3
- art-264/par-3: 第一項 → 地方税法 第二百六十四条第一項 (Article 264, paragraph (1)), art-264/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1
- art-264/par-4: 第一項 → 地方税法 第二百六十四条第一項 (Article 264, paragraph (1)), art-264/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1
- art-264/par-5: 第一項 → 地方税法 第二百六十四条第一項 (Article 264, paragraph (1)), art-264/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1
- art-264/par-5: 第二百八十五条第六項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-264/par-6: 第一項 → 地方税法 第二百六十四条第一項 (Article 264, paragraph (1)), art-264/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1
- art-264/par-6: 第四項 → 地方税法 第二百六十四条第四項 (Article 264, paragraph (4)), art-264/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-4
- art-265/par-1/item-1: 前条 → 地方税法 第二百六十四条 (Article 264), art-264 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264
- art-265/par-1/item-2: 前条第一項 → 地方税法 第二百六十四条第一項 (Article 264, paragraph (1)), art-264/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264/par-1
- art-265/par-1/item-3: 前条 → 地方税法 第二百六十四条 (Article 264), art-264 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-264
- art-265/par-2: 前項 → 地方税法 第二百六十五条第一項 (Article 265, paragraph (1)), art-265/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-265/par-1
- art-266/par-1: 次項 → 地方税法 第二百六十六条第二項 (Article 266, paragraph (2)), art-266/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-2
- art-266/par-1: 第二百六十八条 → 地方税法 第二百六十八条 (Article 268), art-268 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-268
- art-266/par-1: 本項 → 地方税法 第二百六十六条第一項 (Article 266, paragraph (1)), art-266/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-1
- art-266/par-2: 前項 → 地方税法 第二百六十六条第一項 (Article 266, paragraph (1)), art-266/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-1
- art-267/par-1: 前条第一項 → 地方税法 第二百六十六条第一項 (Article 266, paragraph (1)), art-266/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-1
- art-267/par-1: 同条第二項 → 地方税法 第二百六十六条第二項 (Article 266, paragraph (2)), art-266/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-2
- art-267/par-2: 前項 → 地方税法 第二百六十七条第一項 (Article 267, paragraph (1)), art-267/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-267/par-1
- art-268/par-1: 第二百六十六条第二項 → 地方税法 第二百六十六条第二項 (Article 266, paragraph (2)), art-266/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-2
- art-268/par-1: 同条第一項 → 地方税法 第二百六十六条第一項 (Article 266, paragraph (1)), art-266/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-266/par-1
- art-271/par-1: 同条 → 地方税法 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-271
- art-272/par-1: 前条 → 地方税法 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-271
- art-272/par-2: 前項 → 地方税法 第二百七十二条第一項 (Article 272, paragraph (1)), art-272/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-272/par-1
- art-273/par-1: 第二百七十一条 → 地方税法 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-271
- art-274-2/par-1: 同条 → 地方税法 第二百七十四条の二 (Article 274-2), art-274-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2
- art-274-2/par-2: 前項 → 地方税法 第二百七十四条の二第一項 (Article 274-2, paragraph (1)), art-274-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-1
- art-275/par-2: 前項 → 地方税法 第二百七十五条第一項 (Article 275, paragraph (1)), art-275/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-1
- art-275/par-2: 同条 → 地方税法 第二百七十五条 (Article 275), art-275 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275
- art-275/par-3: 前項 → 地方税法 第二百七十五条第二項 (Article 275, paragraph (2)), art-275/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-2
- art-275/par-4: 前項 → 地方税法 第二百七十五条第三項 (Article 275, paragraph (3)), art-275/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-3
- art-276/par-1: 前条第二項 → 地方税法 第二百七十五条第二項 (Article 275, paragraph (2)), art-275/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-2
- art-276/par-1: 第二百七十四条の二第一項 → 地方税法 第二百七十四条の二第一項 (Article 274-2, paragraph (1)), art-274-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-1
- art-276/par-1: 第二百七十四条の二第二項 → 地方税法 第二百七十四条の二第二項 (Article 274-2, paragraph (2)), art-274-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-2
- art-276/par-2: 前項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-276/par-3: 前二項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-276/par-3: 前二項 → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-276/par-4: 前三項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-276/par-4: 前三項 → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-276/par-4: 前三項 → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-277/par-1: 前条第一項から第三項まで → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-277/par-1: 前条第一項から第三項まで → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-277/par-1: 前条第一項から第三項まで → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-277/par-1: 同条第四項 → 地方税法 第二百七十六条第四項 (Article 276, paragraph (4)), art-276/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-4
- art-277/par-2: 前項 → 地方税法 第二百七十七条第一項 (Article 277, paragraph (1)), art-277/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-277/par-1
- art-277/par-2: 第二百七十四条の二第一項 → 地方税法 第二百七十四条の二第一項 (Article 274-2, paragraph (1)), art-274-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-1
- art-277/par-2: 第二百七十五条第二項 → 地方税法 第二百七十五条第二項 (Article 275, paragraph (2)), art-275/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-2
- art-277/par-3: 前条第一項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-277/par-3: 第二項 → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-277/par-3: 前項 → 地方税法 第二百七十七条第二項 (Article 277, paragraph (2)), art-277/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-277/par-2
- art-278/par-1: 次項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-1: 第八項 → 地方税法 第二百七十八条第八項 (Article 278, paragraph (8)), art-278/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-8
- art-278/par-1: この項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-1
- art-278/par-1: 第二百七十六条第一項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-278/par-1: 第三項 → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-278/par-2/item-1: 第二百七十六条第二項 → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-278/par-2/item-2: 第二百七十六条第一項 → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-278/par-2/item-2: 第三項 → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-278/par-2/item-3: 第二百七十六条第二項 → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-278/par-2/item-3: 同条第三項 → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-278/par-3: 前項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-3: 第八項 → 地方税法 第二百七十八条第八項 (Article 278, paragraph (8)), art-278/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-8
- art-278/par-3: 次項 → 地方税法 第二百七十八条第四項 (Article 278, paragraph (4)), art-278/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-4
- art-278/par-3: 第五項 → 地方税法 第二百七十八条第五項 (Article 278, paragraph (5)), art-278/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-5
- art-278/par-3: 同項第二号 → 地方税法 第二百七十八条第二項第二号 (Article 278, paragraph (2), item (ii)), art-278/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2/item-2
- art-278/par-3: 第三号 → 地方税法 第二百七十八条第二項第三号 (Article 278, paragraph (2), item (iii)), art-278/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2/item-3
- art-278/par-3: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-278/par-3: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-278/par-3: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-278/par-4: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-4: 前二項 → 地方税法 第二百七十八条第三項 (Article 278, paragraph (3)), art-278/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-3
- art-278/par-5: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-5: 前三項 → 地方税法 第二百七十八条第三項 (Article 278, paragraph (3)), art-278/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-3
- art-278/par-5: 前三項 → 地方税法 第二百七十八条第四項 (Article 278, paragraph (4)), art-278/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-4
- art-278/par-5/item-1: 次号 → 地方税法 第二百七十八条第五項第二号 (Article 278, paragraph (5), item (ii)), art-278/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-5/item-2
- art-278/par-5/item-1: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-278/par-5/item-1: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-278/par-5/item-1: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-278/par-5/item-1: 次項 → 地方税法 第二百七十八条第六項 (Article 278, paragraph (6)), art-278/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-6
- art-278/par-5/item-1: 次条第三項第一号 → 地方税法 第二百七十九条第三項第一号 (Article 279, paragraph (3), item (i)), art-279/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-3/item-1
- art-278/par-5/item-2: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-278/par-5/item-2: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-278/par-5/item-2: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-278/par-5/item-2: 次条第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
- art-278/par-5/item-2: この号 → 地方税法 第二百七十八条第五項第二号 (Article 278, paragraph (5), item (ii)), art-278/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-5/item-2
- art-278/par-5/item-2: 次条第三項第二号 → 地方税法 第二百七十九条第三項第二号 (Article 279, paragraph (3), item (ii)), art-279/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-3/item-2
- art-278/par-6: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-6: 同項から第四項まで → 地方税法 第二百七十八条第三項 (Article 278, paragraph (3)), art-278/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-3
- art-278/par-6: 同項から第四項まで → 地方税法 第二百七十八条第四項 (Article 278, paragraph (4)), art-278/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-4
- art-278/par-7: 第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-1
- art-278/par-7: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-8: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-278/par-8: 第六項 → 地方税法 第二百七十八条第六項 (Article 278, paragraph (6)), art-278/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-6
- art-279/par-1: 前条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-1
- art-279/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/20280101_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-279/par-1: 次項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
- art-279/par-2: 前条第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-2
- art-279/par-3: 前二項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-1
- art-279/par-3: 前二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
- art-279/par-3: 第一号 → 地方税法 第二百七十九条第三項第一号 (Article 279, paragraph (3), item (i)), art-279/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-3/item-1
- art-279/par-3/item-1: 前二項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-1
- art-279/par-3/item-1: 前二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
- art-279/par-3/item-1: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-279/par-3/item-1: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-279/par-3/item-1: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-279/par-3/item-2: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第一項 (Article 276, paragraph (1)), art-276/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-1
- art-279/par-3/item-2: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第二項 (Article 276, paragraph (2)), art-276/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-2
- art-279/par-3/item-2: 第二百七十六条第一項から第三項まで → 地方税法 第二百七十六条第三項 (Article 276, paragraph (3)), art-276/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-276/par-3
- art-279/par-4: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
- art-279/par-4: 前条第六項 → 地方税法 第二百七十八条第六項 (Article 278, paragraph (6)), art-278/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-278/par-6
- art-279/par-5: 第一項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-1
- art-279/par-5: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-278#art-279/par-2
- art-280/par-1: 第二百七十四条の二第二項 → 地方税法 第二百七十四条の二第二項 (Article 274-2, paragraph (2)), art-274-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-274-2/par-2
- art-280/par-1: 本条 → 地方税法 第二百八十条 (Article 280), art-280 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-280
- art-280/par-2: 前項 → 地方税法 第二百八十条第一項 (Article 280, paragraph (1)), art-280/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-280/par-1
- art-281/par-2: 第二百七十五条第二項 → 地方税法 第二百七十五条第二項 (Article 275, paragraph (2)), art-275/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-272#art-275/par-2
- art-281/par-3: 第一項 → 地方税法 第二百八十一条第一項 (Article 281, paragraph (1)), art-281/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-1
- art-281/par-3: 前項 → 地方税法 第二百八十一条第二項 (Article 281, paragraph (2)), art-281/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-2
- art-281/par-4: 第一項 → 地方税法 第二百八十一条第一項 (Article 281, paragraph (1)), art-281/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-1
- art-281/par-4: 第二百七十一条 → 地方税法 第二百七十一条 (Article 271), art-271 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-259#art-271
- art-281/par-5: 前項 → 地方税法 第二百八十一条第四項 (Article 281, paragraph (4)), art-281/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-4
- art-281/par-6: 第一項 → 地方税法 第二百八十一条第一項 (Article 281, paragraph (1)), art-281/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-1
- art-281/par-6: 第二項 → 地方税法 第二百八十一条第二項 (Article 281, paragraph (2)), art-281/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-2
- art-281/par-6: 第四項 → 地方税法 第二百八十一条第四項 (Article 281, paragraph (4)), art-281/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-4
- art-281/par-7: 前項 → 地方税法 第二百八十一条第六項 (Article 281, paragraph (6)), art-281/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-6
- art-281/par-7: 第一項 → 地方税法 第二百八十一条第一項 (Article 281, paragraph (1)), art-281/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-1
- art-281/par-7: 第二項 → 地方税法 第二百八十一条第二項 (Article 281, paragraph (2)), art-281/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-281/par-2
- art-283/par-2: 前項 → 地方税法 第二百八十三条第一項 (Article 283, paragraph (1)), art-283/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-283/par-1
- art-285/par-2: 前項 → 地方税法 第二百八十五条第一項 (Article 285, paragraph (1)), art-285/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1
- art-285/par-2: 同項第一号 → 地方税法 第二百八十五条第一項第一号 (Article 285, paragraph (1), item (i)), art-285/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1/item-1
- art-285/par-3: 第一項第一号 → 地方税法 第二百八十五条第一項第一号 (Article 285, paragraph (1), item (i)), art-285/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1/item-1
- art-285/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/20280101_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-285/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-285/par-5: 第一項から第三項まで → 地方税法 第二百八十五条第一項 (Article 285, paragraph (1)), art-285/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1
- art-285/par-5: 第一項から第三項まで → 地方税法 第二百八十五条第二項 (Article 285, paragraph (2)), art-285/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-2
- art-285/par-5: 第一項から第三項まで → 地方税法 第二百八十五条第三項 (Article 285, paragraph (3)), art-285/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-3
- art-285/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-285/par-6: 前各項 → 地方税法 第二百八十五条第一項 (Article 285, paragraph (1)), art-285/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1
- art-285/par-6: 前各項 → 地方税法 第二百八十五条第二項 (Article 285, paragraph (2)), art-285/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-2
- art-285/par-6: 前各項 → 地方税法 第二百八十五条第三項 (Article 285, paragraph (3)), art-285/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-3
- art-285/par-6: 前各項 → 地方税法 第二百八十五条第四項 (Article 285, paragraph (4)), art-285/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-4
- art-285/par-6: 前各項 → 地方税法 第二百八十五条第五項 (Article 285, paragraph (5)), art-285/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-5
- art-285/par-7: 前各項 → 地方税法 第二百八十五条第一項 (Article 285, paragraph (1)), art-285/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-1
- art-285/par-7: 前各項 → 地方税法 第二百八十五条第二項 (Article 285, paragraph (2)), art-285/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-2
- art-285/par-7: 前各項 → 地方税法 第二百八十五条第三項 (Article 285, paragraph (3)), art-285/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-3
- art-285/par-7: 前各項 → 地方税法 第二百八十五条第四項 (Article 285, paragraph (4)), art-285/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-4
- art-285/par-7: 前各項 → 地方税法 第二百八十五条第五項 (Article 285, paragraph (5)), art-285/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-5
- art-285/par-7: 前各項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-286/par-2: 前項 → 地方税法 第二百八十六条第一項 (Article 286, paragraph (1)), art-286/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-1
- art-286/par-3: 前二項 → 地方税法 第二百八十六条第一項 (Article 286, paragraph (1)), art-286/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-1
- art-286/par-3: 前二項 → 地方税法 第二百八十六条第二項 (Article 286, paragraph (2)), art-286/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-2
- art-286/par-4: 前三項 → 地方税法 第二百八十六条第一項 (Article 286, paragraph (1)), art-286/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-1
- art-286/par-4: 前三項 → 地方税法 第二百八十六条第二項 (Article 286, paragraph (2)), art-286/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-2
- art-286/par-4: 前三項 → 地方税法 第二百八十六条第三項 (Article 286, paragraph (3)), art-286/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286/par-3
- art-286-2/par-1: 第二百八十五条第六項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-286-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-286-2/par-2: 前項 → 地方税法 第二百八十六条の二第一項 (Article 286-2, paragraph (1)), art-286-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-286-2/par-1
- art-287/par-1/item-1: 第二百八十五条第六項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-287/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-287/par-1/item-2: 第二百八十五条第六項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-287/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-287/par-1/item-2: 次号 → 地方税法 第二百八十七条第一項第三号 (Article 287, paragraph (1), item (iii)), art-287/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/par-1/item-3
- art-287/par-1/item-3: 第二百八十五条第六項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-287/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-287/par-2: 前項 → 地方税法 第二百八十七条第一項 (Article 287, paragraph (1)), art-287/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-287/par-1
- art-288/par-1: 第二百八十五条第六項 → 地方税法 第二百八十五条第六項 (Article 285, paragraph (6)), art-285/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-285/par-6
- art-288/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-288/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
- art-290/par-3: 第一項 → 地方税法 第二百九十条第一項 (Article 290, paragraph (1)), art-290/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280101_508AC0000000002/text/ch-2/sec-10/from-art-280#art-290/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 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-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-131, 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-20261027T214204-092, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-101, 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-20261027T214204-101, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-102, 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-20261027T214204-104, 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-20261028T042522-002, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, 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