# 地方税法 / Local Tax Act — 第十五条の六の二 (Article 15-6-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-15-6-2. 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: 第十五条の六の二 (Article 15-6-2)（申請による換価の猶予の申請手続等） — address `art-15-6-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-15-6-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-6-2 - 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. --- ### 第十五条の六の二（申請による換価の猶予の申請手続等） — Application Procedures, etc. for Suspension of Realization upon Application caption: machine translation, not official art-15-6-2 · https://japanlaw.org/ja/local-tax-act/art-15-6-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-2 **第一項** 申請による換価の猶予の申請をしようとする者は、当該申請による換価の猶予に係る地方団体の徴収金を一時に納付し、又は納入することによりその事業の継続又はその生活の維持が困難となる事情の詳細、納付又は納入が困難である金額、当該申請による換価の猶予を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、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を添付し、これを当該地方団体の長に提出しなければならない。 art-15-6-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-15-6-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-1 A person who intends to apply for suspension of realization upon application must submit to the head of the local government a written application stating the details of the circumstances that would make it difficult to continue the business or maintain the livelihood by paying or remitting in a lump sum the local government levies relating to that suspension of realization upon application, the amount for which payment or remittance is difficult, the period for which the person wishes to receive that suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it 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** 前条第三項において準用する第十五条第四項の規定により申請による換価の猶予をした期間の延長を申請しようとする者は、申請による換価の猶予を受けた期間内に当該申請による換価の猶予を受けた金額を納付し、又は納入することができないやむを得ない理由、申請による換価の猶予をした期間の延長を受けようとする期間その他の当該地方団体の条例で定める事項を記載した申請書に、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を添付し、これを当該地方団体の長に提出しなければならない。 art-15-6-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-15-6-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-2 A person who intends to apply for an extension, under Article 15, paragraph (4) as applied mutatis mutandis under paragraph (3) of the preceding Article, of the period of suspension of realization upon application must submit to the head of the local government a written application stating the unavoidable reasons for which the person cannot pay or remit the amount for which suspension of realization upon application was received within the period during which it was received, the period for which the person wishes to receive an extension of the period of suspension of realization upon application, and other matters specified by the Prefectural or Municipal Ordinance of that local government, attaching to it 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** 第十五条の二第五項から第九項まで及び第十五条の二の二の規定は、申請による換価の猶予について準用する。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。 第十五条の二第五項及び第六項 第一項から第三項まで 第十五条の六の二第一項又は第二項 第十五条の二第九項 第一項から第三項まで 第十五条の六の二第一項又は第二項 前条第一項、第二項又は第四項 第十五条の六第一項又は同条第三項において準用する前条第四項 第十五条の二第九項第一号 第十五条の三第一項第一号 第十五条の六の三第二項において準用する第十五条の三第一項第一号 第十五条の二第九項第二号 次項の規定による 国税徴収法第百四十一条の規定の例により行う徴税吏員の 同項の規定による検査 同条の規定の例により行う徴税吏員の検査 又は同項の規定による 又は同条の規定の例により行う徴税吏員の 含む。同項において同じ 含む 第十五条の二の二第二項 前条第一項から第三項まで 第十五条の六の二第一項又は第二項 art-15-6-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-15-6-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-3 The provisions of Article 15-2, paragraphs (5) through (9) and Article 15-2-2 apply mutatis mutandis to suspension of realization upon application. 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 15-2, paragraphs (5) and (6) paragraphs (1) through (3) Article 15-6-2, paragraph (1) or (2) Article 15-2, paragraph (9) paragraphs (1) through (3) Article 15-6-2, paragraph (1) or (2) paragraph (1), (2) or (4) of the preceding Article Article 15-6, paragraph (1), or paragraph (4) of the preceding Article as applied mutatis mutandis under Article 15-6, paragraph (3) Article 15-2, paragraph (9), item (i) Article 15-3, paragraph (1), item (i) Article 15-3, paragraph (1), item (i) as applied mutatis mutandis under Article 15-6-3, paragraph (2) Article 15-2, paragraph (9), item (ii) under the following paragraph asked by a tax collection official in the manner provided by the provisions of Article 141 of the National Tax Collection Act inspection under that paragraph inspection by a tax collection official conducted in the manner provided by the provisions of that Article a demand for presentation or submission of an object under that paragraph a demand by a tax collection official, made in the manner provided by the provisions of that Article, for presentation or submission of an object including, where an electronic or magnetic record has been created or kept in place of creating or keeping them, that electronic or magnetic record; the same applies in that paragraph include Article 15-2-2, paragraph (2) paragraphs (1) through (3) of the preceding Article Article 15-6-2, paragraph (1) or (2) machine translation, not official --- ## Cites - art-15-6-2/par-2: 前条第三項 → 地方税法 第十五条の六第三項 (Article 15-6, paragraph (3)), art-15-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-3 - art-15-6-2/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-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-5 - art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第六項 (Article 15-2, paragraph (6)), art-15-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-6 - art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第七項 (Article 15-2, paragraph (7)), art-15-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-7 - art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第八項 (Article 15-2, paragraph (8)), art-15-2/par-8 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-8 - art-15-6-2/par-3: 第十五条の二第五項から第九項まで → 地方税法 第十五条の二第九項 (Article 15-2, paragraph (9)), art-15-2/par-9 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-9 - art-15-6-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2 - art-15-6-2/par-3: 第一項から第三項まで → 地方税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-1 - art-15-6-2/par-3: 第一項から第三項まで → 地方税法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-2 - art-15-6-2/par-3: 第一項から第三項まで → 地方税法 第十五条の二第三項 (Article 15-2, paragraph (3)), art-15-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-3 - art-15-6-2/par-3: 第十五条の六の二第一項 → 地方税法 第十五条の六の二第一項 (Article 15-6-2, paragraph (1)), art-15-6-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-6-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-1 - art-15-6-2/par-3: 第二項 → 地方税法 第十五条の六の二第二項 (Article 15-6-2, paragraph (2)), art-15-6-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-15-6-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-2 - art-15-6-2/par-3: 前条第一項 → 地方税法 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — https://japanlaw.org/ja/local-tax-act/art-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-15/par-1 - art-15-6-2/par-3: 第二項 → 地方税法 第十五条第二項 (Article 15, paragraph (2)), art-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-15/par-2 - art-15-6-2/par-3: 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-15-6-2/par-3: 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-15-6-2/par-3: 同条第三項 → 地方税法 第十五条の六第三項 (Article 15-6, paragraph (3)), art-15-6/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-6/par-3 - art-15-6-2/par-3: 第十五条の二第九項第一号 → 地方税法 第十五条の二第九項第一号 (Article 15-2, paragraph (9), item (i)), art-15-2/par-9/item-1 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-9/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-9/item-1 - art-15-6-2/par-3: 第十五条の三第一項第一号 → 地方税法 第十五条の三第一項第一号 (Article 15-3, paragraph (1), item (i)), art-15-3/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-15-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1/item-1 - art-15-6-2/par-3: 第十五条の六の三第二項 → 地方税法 第十五条の六の三第二項 (Article 15-6-3, paragraph (2)), art-15-6-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-15-6-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-3/par-2 - art-15-6-2/par-3: 第十五条の二第九項第二号 → 地方税法 第十五条の二第九項第二号 (Article 15-2, paragraph (9), item (ii)), art-15-2/par-9/item-2 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-9/item-2 - art-15-6-2/par-3: 次項 → 地方税法 第十五条の二第十項 (Article 15-2, paragraph (10)), art-15-2/par-10 — https://japanlaw.org/ja/local-tax-act/art-15-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-10 - art-15-6-2/par-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-15-6-2/par-3: 第十五条の二の二第二項 → 地方税法 第十五条の二の二第二項 (Article 15-2-2, paragraph (2)), art-15-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第十五条の六の二第三項（申請による換価の猶予の申請手続等） — https://japanlaw.org/ja/local-tax-act/art-15-6-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-6-2/par-3 - 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 附則第二条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-2/par-3 --- ## 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