# 地方税法 / Local Tax Act — 第十五条の五の二 (Article 15-5-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-15-5-2. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第十五条の五の二 (Article 15-5-2)（職権による換価の猶予の手続等） — address `art-15-5-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-15-5-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-5-2 - 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. --- ### 第十五条の五の二（職権による換価の猶予の手続等） — Procedures, etc. for Ex Officio Suspension of Realization caption: machine translation, not official art-15-5-2 · https://japanlaw.org/ja/local-tax-act/art-15-5-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-2 **第一項** 地方団体の長は、職権による換価の猶予をする場合において、必要があると認めるときは、滞納者に対し、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類の提出を求めることができる。 art-15-5-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-15-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-5-2/par-1 When implementing ex officio suspension of realization, if the head of a local government finds it necessary, the head may request the person delinquent in payment to submit an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government. machine translation, not official **第二項** 地方団体の長は、前条第二項において読み替えて準用する第十五条第四項の規定により職権による換価の猶予をした期間を延長する場合において、必要があると認めるときは、当該職権による換価の猶予を受けた者に対し、財産目録、担保の提供に関する書類その他の当該地方団体の条例で定める書類の提出を求めることができる。 art-15-5-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-15-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-2/par-2 When extending, under Article 15, paragraph (4) as applied mutatis mutandis with the replacement of terms under paragraph (2) of the preceding Article, the period of ex officio suspension of realization, if the head of a local government finds it necessary, the head may request the person who received that ex officio suspension of realization to submit an inventory of property, documents relating to the provision of security, and other documents specified by the Prefectural or Municipal Ordinance of that local government. machine translation, not official **第三項** 第十五条の二の二第一項の規定は、職権による換価の猶予について準用する。 art-15-5-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-15-5-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-5-2/par-3 The provisions of Article 15-2-2, paragraph (1) apply mutatis mutandis to ex officio suspension of realization. machine translation, not official --- ## Cites - art-15-5-2/par-2: 前条第二項 → 地方税法 第十五条の五第二項 (Article 15-5, paragraph (2)), 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 - art-15-5-2/par-2: 第十五条第四項 → 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-15-5-2/par-3: 第十五条の二の二第一項 → 地方税法 第十五条の二の二第一項 (Article 15-2-2, paragraph (1)), art-15-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2-2/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 --- ## 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