# 地方税法 / Local Tax Act — 第十五条の七 (Article 15-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-15-7. 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: 第十五条の七 (Article 15-7)（滞納処分の停止の要件等） — address `art-15-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-15-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-7 - 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. --- ### 第十五条の七（滞納処分の停止の要件等） — Requirements, etc. for Suspension of Delinquent Tax Collection Procedures caption: machine translation, not official art-15-7 · https://japanlaw.org/ja/local-tax-act/art-15-7 · https://japanlaw.org/l/325AC0000000226/art-15-7 **第一項** 地方団体の長は、滞納者につき次の各号のいずれかに該当する事実があると認めるときは、滞納処分の執行を停止することができる。 art-15-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1 If the head of a local government finds that there is a fact falling under any of the following items in respect of a person delinquent in payment, the head may suspend the execution of the delinquent tax collection procedure. machine translation, not official **一** 滞納処分をすることができる財産がないとき。 art-15-7/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1/item-1 Where there is no property against which a delinquent tax collection procedure can be carried out; machine translation, not official **二** 滞納処分をすることによつてその生活を著しく窮迫させるおそれがあるとき。 art-15-7/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1/item-2 Where carrying out a delinquent tax collection procedure is likely to seriously impoverish the person's livelihood; machine translation, not official **三** その所在及び滞納処分をすることができる財産がともに不明であるとき。 art-15-7/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1/item-3 Where both the person's whereabouts and any property against which a delinquent tax collection procedure can be carried out are unknown. machine translation, not official **第二項** 地方団体の長は、前項の規定により滞納処分の執行を停止したときは、その旨を滞納者に通知しなければならない。 art-15-7/par-2 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-2 When the head of a local government has suspended the execution of a delinquent tax collection procedure under the preceding paragraph, the head must notify the person delinquent in payment of that fact. machine translation, not official **第三項** 地方団体の長は、第一項第二号の規定により滞納処分の執行を停止した場合において、その停止に係る地方団体の徴収金について差し押さえた財産があるときは、その差押えを解除しなければならない。 art-15-7/par-3 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-3 When the head of a local government has suspended the execution of a delinquent tax collection procedure under paragraph (1), item (ii), if there is property seized in respect of the local government levies subject to that suspension, the head must release the seizure. machine translation, not official **第四項** 第一項の規定により滞納処分の執行を停止した地方団体の徴収金を納付し、又は納入する義務は、その執行の停止が三年間継続したときは、消滅する。 art-15-7/par-4 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-4 The obligation to pay or remit local government levies for which the execution of a delinquent tax collection procedure has been suspended under paragraph (1) is extinguished if the suspension of the execution continues for three years. machine translation, not official **第五項** 第一項第一号の規定により滞納処分の執行を停止した場合において、その地方団体の徴収金が限定承認に係るものであるとき、その他その地方団体の徴収金を徴収することができないことが明らかであるときは、地方団体の長は、前項の規定にかかわらず、その地方団体の徴収金を納付し、又は納入する義務を直ちに消滅させることができる。 art-15-7/par-5 · https://japanlaw.org/ja/local-tax-act/art-15-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-5 When the execution of a delinquent tax collection procedure has been suspended under paragraph (1), item (i), if the local government levies relate to a qualified acceptance of inheritance, or if it is otherwise clear that the local government levies cannot be collected, the head of a local government may, notwithstanding the preceding paragraph, immediately extinguish the obligation to pay or remit those local government levies. machine translation, not official --- ## Cites - art-15-7/par-2: 前項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1 - art-15-7/par-3: 第一項第二号 → 地方税法 第十五条の七第一項第二号 (Article 15-7, paragraph (1), item (ii)), art-15-7/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-15-7/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1/item-2 - art-15-7/par-4: 第一項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1 - art-15-7/par-5: 第一項第一号 → 地方税法 第十五条の七第一項第一号 (Article 15-7, paragraph (1), item (i)), art-15-7/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-15-7/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1/item-1 - art-15-7/par-5: 前項 → 地方税法 第十五条の七第四項 (Article 15-7, paragraph (4)), art-15-7/par-4 — https://japanlaw.org/ja/local-tax-act/art-15-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-4 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第十五条の七第二項（滞納処分の停止の要件等） — https://japanlaw.org/ja/local-tax-act/art-15-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-2 - 地方税法 第十五条の七第三項（滞納処分の停止の要件等） — https://japanlaw.org/ja/local-tax-act/art-15-7/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-3 - 地方税法 第十五条の七第四項（滞納処分の停止の要件等） — https://japanlaw.org/ja/local-tax-act/art-15-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-4 - 地方税法 第十五条の七第五項（滞納処分の停止の要件等） — https://japanlaw.org/ja/local-tax-act/art-15-7/par-5 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-5 - 地方税法 第十五条の八第一項（滞納処分の停止の取消） — https://japanlaw.org/ja/local-tax-act/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-8/par-1 - 地方税法 第十五条の九第一項（納税の猶予の場合の延滞金の免除） — https://japanlaw.org/ja/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1 - 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 --- ## 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-20261027T214204-010, 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