# 地方税法 / Local Tax Act — 第十五条の八 (Article 15-8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-15-8. 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: 第十五条の八 (Article 15-8)（滞納処分の停止の取消） — address `art-15-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-15-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-8 - 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. --- ### 第十五条の八（滞納処分の停止の取消） — Revocation of Suspension of Delinquent Tax Collection Procedures caption: machine translation, not official art-15-8 · https://japanlaw.org/ja/local-tax-act/art-15-8 · https://japanlaw.org/l/325AC0000000226/art-15-8 **第一項** 地方団体の長は、前条第一項各号の規定により滞納処分の執行を停止した後三年以内に、その停止に係る滞納者につき同項各号に該当する事実がないと認めるときは、その執行の停止を取り消さなければならない。 art-15-8/par-1 · https://japanlaw.org/ja/local-tax-act/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-8/par-1 If the head of a local government finds, within three years after suspending the execution of a delinquent tax collection procedure under the items of paragraph (1) of the preceding Article, that there is no fact falling under any of the items of that paragraph in respect of the person delinquent in payment subject to the suspension, the head must revoke the suspension of the execution. 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の停止を取り消したときは、その旨を滞納者に通知しなければならない。 art-15-8/par-2 · https://japanlaw.org/ja/local-tax-act/art-15-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-8/par-2 When the head of a local government has revoked the suspension of 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 --- ## Cites - art-15-8/par-1: 前条第一項 → 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-15-8/par-2: 前項 → 地方税法 第十五条の八第一項 (Article 15-8, paragraph (1)), art-15-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-8/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第十五条の八第二項（滞納処分の停止の取消） — https://japanlaw.org/ja/local-tax-act/art-15-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-8/par-2 - 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