# 地方税法 / Local Tax Act — 第十五条の五 (Article 15-5)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第十五条の五 (Article 15-5)（職権による換価の猶予の要件等） — address `art-15-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-15-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-5
- Every provision below carries its address and both URLs 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.
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### 第十五条の五（職権による換価の猶予の要件等） — Requirements, etc. for Ex Officio Suspension of Realization
caption: machine translation, not official
art-15-5 · https://japanlaw.org/ja/local-tax-act/art-15-5 · https://japanlaw.org/l/325AC0000000226/art-15-5
**第一項** 地方団体の長は、滞納者が次の各号のいずれかに該当すると認められる場合において、その者が当該地方団体に係る地方団体の徴収金の納付又は納入について誠実な意思を有すると認められるときは、その納付し、又は納入すべき地方団体の徴収金（徴収の猶予又は第十五条の六第一項の規定による換価の猶予（以下この章において「申請による換価の猶予」という。）を受けているものを除く。）につき滞納処分による財産の換価を猶予することができる。ただし、その猶予の期間は、一年を超えることができない。
art-15-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1
Where a person delinquent in payment is found to fall under any of the following items, and that person is found to have a sincere intention to pay or remit the local government levies relating to that local government, the head of a local government may suspend the realization of property through delinquent tax collection procedures for the local government levies that the person is to pay or remit (excluding those for which the person has received a deferral of collection or a suspension of realization under Article 15-6, paragraph (1) (hereinafter in this Chapter referred to as "suspension of realization upon application")); provided, however, that the period of that suspension must not exceed one year.
machine translation, not official
**一** その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。
art-15-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-15-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1/item-1
when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood;
machine translation, not official
**二** その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる他の地方団体の徴収金の徴収上有利であるとき。
art-15-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-15-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1/item-2
when suspending the realization of the property is advantageous, compared with realizing it immediately, for the collection of the local government levies in arrears and of other local government levies that are to become payable or remittable in the near future.
machine translation, not official
**第二項** 第十五条第三項から第五項までの規定は、前項の規定による換価の猶予（以下この章において「職権による換価の猶予」という。）について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
第十五条第三項 金額 金額（その納付又は納入を困難とする金額として政令で定める額を限度とする。）
ことができる ものとする
第十五条第四項 当該徴収の猶予を受けた者の申請に基づき、その その
第十五条第五項 ことができる ものとする
art-15-5/par-2 · https://japanlaw.org/ja/local-tax-act/art-15-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-2
The provisions of Article 15, paragraphs (3) through (5) apply mutatis mutandis to suspension of realization under the preceding paragraph (hereinafter in this Chapter referred to as "ex officio suspension of realization"). In this case, the words and phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of that table are deemed to be replaced with the words and phrases set forth in the right-hand column of that table.
Article 15, paragraph (3) amount amount (limited to the amount specified by Cabinet Order as the amount whose payment or remittance is difficult)
may is to
Article 15, paragraph (4) upon application by the person who received the deferral of collection, extend extend
Article 15, paragraph (5) may is to
machine translation, not official
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## Cites
- art-15-5/par-1: 第十五条の六第一項 → 地方税法 第十五条の六第一項 (Article 15-6, paragraph (1)), art-15-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-1
- art-15-5/par-2: 第十五条第三項から第五項まで → 地方税法 第十五条第三項 (Article 15, paragraph (3)), art-15/par-3 — https://japanlaw.org/ja/local-tax-act/art-15/par-3 · https://japanlaw.org/l/325AC0000000226/art-15/par-3
- art-15-5/par-2: 第十五条第三項から第五項まで → 地方税法 第十五条第四項 (Article 15, paragraph (4)), art-15/par-4 — https://japanlaw.org/ja/local-tax-act/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/art-15/par-4
- art-15-5/par-2: 第十五条第三項から第五項まで → 地方税法 第十五条第五項 (Article 15, paragraph (5)), art-15/par-5 — https://japanlaw.org/ja/local-tax-act/art-15/par-5 · https://japanlaw.org/l/325AC0000000226/art-15/par-5
- art-15-5/par-2: 前項 → 地方税法 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-1
## Cited by
7 provisions cite this one. No official source publishes this direction.
- 地方税法 第十五条の五第二項（職権による換価の猶予の要件等） — https://japanlaw.org/ja/local-tax-act/art-15-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5/par-2
- 地方税法 第十五条の五の二第二項（職権による換価の猶予の手続等） — https://japanlaw.org/ja/local-tax-act/art-15-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-2/par-2
- 地方税法 第十五条の五の三第二項（職権による換価の猶予の効果等） — https://japanlaw.org/ja/local-tax-act/art-15-5-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-3/par-2
- 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1
- 地方税法 附則第五十九条第四項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-4
- 地方税法 附則第八条第三項（施行日前の公売等の猶予及び延滞金額等の免除の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-8/par-3
- 地方税法 附則第二条第二項（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-2
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T195216-013, 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-20261027T195216-013, 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