# 地方税法 / Local Tax Act — 第十六条の三 (Article 16-3)

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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: 第十六条の三 (Article 16-3)（保全担保） — address `art-16-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-16-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-16-3
- 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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### 第十六条の三（保全担保） — Security for Preservation
<sup>caption: machine translation, not official</sup>
<sup>art-16-3 · https://japanlaw.org/ja/local-tax-act/art-16-3 · https://japanlaw.org/l/325AC0000000226/art-16-3</sup>

  **第一項**  次に掲げる地方税の納税者又は特別徴収義務者がこれらの地方税に係る地方団体の徴収金を滞納した場合において、その後その者に課されるべきこれらの地方団体の徴収金の徴収を確保することができないと認められるときは、地方団体の長は、その地方団体の徴収金の担保として、金額及び期限を指定して、その者に第十六条第一項各号に掲げるもの又は金銭の提供を命ずることができる。
  <sup>art-16-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1</sup>
  Where a taxpayer or special collection agent of any of the following local taxes is delinquent in the local government levies relating to those local taxes, if it is found that the collection of those local government levies to be imposed on the person thereafter cannot be secured, the head of a local government may, as security for those local government levies, designate an amount and a time limit and order the person to provide any of the things listed in the items of Article 16, paragraph (1) or money.
  <sup>machine translation, not official</sup>

    **一**  道府県たばこ税
    <sup>art-16-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1/item-1</sup>
    Prefectural tobacco tax;
    <sup>machine translation, not official</sup>

    **二**  ゴルフ場利用税
    <sup>art-16-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1/item-2</sup>
    Golf course use tax;
    <sup>machine translation, not official</sup>

    **三**  軽油引取税
    <sup>art-16-3/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1/item-3</sup>
    Light oil delivery tax;
    <sup>machine translation, not official</sup>

    **四**  市町村たばこ税
    <sup>art-16-3/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1/item-4</sup>
    Municipal tobacco tax;
    <sup>machine translation, not official</sup>

    **五**  入湯税
    <sup>art-16-3/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1/item-5</sup>
    Bathing tax;
    <sup>machine translation, not official</sup>

    **六**  特別徴収の方法によつて徴収する道府県法定外普通税若しくは市町村法定外普通税又は法定外目的税
    <sup>art-16-3/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1/item-6</sup>
    Prefectural non-statutory ordinary tax, municipal non-statutory ordinary tax or non-statutory earmarked tax, in each case collected by the method of special collection.
    <sup>machine translation, not official</sup>

  **第二項**  前項の規定により指定する金額は、その提供を命ずる月の前月分の当該地方団体の徴収金の額の三倍に相当する金額（その金額が前年におけるその提供を命ずる月に対応する月分及びその後二月分の当該地方団体の徴収金として納入し、又は納付すべき金額に満たないときは、その金額）を限度とする。
  <sup>art-16-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-2</sup>
  The amount designated under the preceding paragraph is limited to an amount equivalent to three times the amount of those local government levies for the month preceding the month in which the provision is ordered (or, where that amount is less than the amount to be remitted or paid as those local government levies for the month in the previous year corresponding to the month in which the provision is ordered and for the following two months, the latter amount).
  <sup>machine translation, not official</sup>

  **第三項**  第十六条第三項及び第四項の規定は、第一項の規定による担保について準用する。
  <sup>art-16-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-3</sup>
  The provisions of Article 16, paragraphs (3) and (4) apply mutatis mutandis to the security under paragraph (1).
  <sup>machine translation, not official</sup>

  **第四項**  地方団体の長は、第一項の規定により同項に規定する地方団体の徴収金の担保の提供を命じた場合において、納税者又は特別徴収義務者がその指定された期限までにその命ぜられた担保の提供をしないときは、その地方団体の徴収金に関し、その者の財産で抵当権の目的となるものにつき、同項の規定により指定した金額を限度として抵当権を設定することを文書で納税者又は特別徴収義務者に通知することができる。
  <sup>art-16-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4</sup>
  Where the head of a local government has ordered the provision of security for the local government levies prescribed in paragraph (1) under that paragraph, if the taxpayer or special collection agent fails to provide the ordered security by the designated time limit, the head may notify the taxpayer or special collection agent in writing that, in relation to those local government levies, a mortgage will be created on property of that person that may be the object of a mortgage, up to the amount designated under that paragraph.
  <sup>machine translation, not official</sup>

  **第五項**  前項の通知があつたときは、その通知を受けた納税者又は特別徴収義務者は、同項の抵当権を設定したものとみなす。この場合において、地方団体の長は、抵当権の設定の登記を関係機関に嘱託しなければならない。
  <sup>art-16-3/par-5 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5</sup>
  When notice under the preceding paragraph has been given, the taxpayer or special collection agent who received the notice is deemed to have created the mortgage referred to in that paragraph. In this case, the head of a local government must request the relevant agency to register the creation of the mortgage.
  <sup>machine translation, not official</sup>

  **第六項**  前項後段の場合（次項に規定する場合を除く。）においては、その嘱託に係る書面には、第四項の文書が同項の納税者又は特別徴収義務者に到達したことを証する書面を添付しなければならない。
  <sup>art-16-3/par-6 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-6</sup>
  In the case of the latter part of the preceding paragraph (excluding the case prescribed in the following paragraph), a document certifying that the written notice under paragraph (4) has reached the taxpayer or special collection agent referred to in that paragraph must be attached to the document relating to the request.
  <sup>machine translation, not official</sup>

  **第七項**  第五項後段の場合において、不動産登記法（平成十六年法律第百二十三号）第十六条第二項（他の法令において準用する場合を含む。）において準用する同法第十八条の規定による嘱託をするときは、その嘱託情報と併せて第四項の文書が同項の納税者又は特別徴収義務者に到達したことを証する情報を提供しなければならない。この場合においては、同法第百十六条第一項の規定にかかわらず、登記義務者の承諾を得ることを要しない。
  <sup>art-16-3/par-7 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-7</sup>
  In the case of the latter part of paragraph (5), when making a request under Article 18 of the Real Property Registration Act (Act No. 123 of 2004) as applied mutatis mutandis in Article 16, paragraph (2) of that Act (including as applied mutatis mutandis under other laws and regulations), the head of a local government must provide, together with the information relating to the request, information certifying that the document under paragraph (4) has reached the taxpayer or special collection agent referred to in that paragraph. In this case, notwithstanding Article 116, paragraph (1) of that Act, the consent of the registration obligor is not required.
  <sup>machine translation, not official</sup>

  **第八項**  地方団体の長は、第一項の規定による担保の提供又は第五項の規定による抵当権の設定（以下「担保の提供等」という。）があつた場合において、第一項の命令に係る地方団体の徴収金の滞納がない期間が継続して三月に達したときは、その担保を解除しなければならない。
  <sup>art-16-3/par-8 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-8</sup>
  When security has been provided under paragraph (1) or a mortgage has been created under paragraph (5) (hereinafter referred to as "provision of security, etc."), if the period during which there is no delinquency in the local government levies relating to the order under paragraph (1) has continued for three consecutive months, the head of a local government must release the security.
  <sup>machine translation, not official</sup>

  **第九項**  地方団体の長は、担保の提供等があつた納税者又は特別徴収義務者の資力その他の事情の変化により担保の提供等の必要がなくなつたと認めるときは、前項の規定にかかわらず、直ちにその解除をすることができる。
  <sup>art-16-3/par-9 · https://japanlaw.org/ja/local-tax-act/art-16-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-9</sup>
  When the head of a local government finds that provision of security, etc. has become unnecessary owing to a change in the resources or other circumstances of the taxpayer or special collection agent who has provided security, etc., the head may release it immediately, notwithstanding the preceding paragraph.
  <sup>machine translation, not official</sup>

---

## Cites
- art-16-3/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1
- art-16-3/par-2: 前項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1
- art-16-3/par-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-16-3/par-3: 第四項 → 地方税法 第十六条第四項 (Article 16, paragraph (4)), art-16/par-4 — https://japanlaw.org/ja/local-tax-act/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/art-16/par-4
- art-16-3/par-3: 第一項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1
- art-16-3/par-4: 第一項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1
- art-16-3/par-5: 前項 → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4
- art-16-3/par-6: 前項 → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5
- art-16-3/par-6: 次項 → 地方税法 第十六条の三第七項 (Article 16-3, paragraph (7)), art-16-3/par-7 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-7
- art-16-3/par-6: 第四項 → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4
- art-16-3/par-7: 第五項 → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5
- art-16-3/par-7: 不動産登記法（平成十六年法律第百二十三号）第十六条第二項 → 不動産登記法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/real-property-registration-act/art-16/par-2 · https://japanlaw.org/l/416AC0000000123/art-16/par-2
- art-16-3/par-7: 同法第十八条 → 不動産登記法 第十八条 (Article 18), art-18 — https://japanlaw.org/ja/real-property-registration-act/art-18 · https://japanlaw.org/l/416AC0000000123/art-18
- art-16-3/par-7: 第四項 → 地方税法 第十六条の三第四項 (Article 16-3, paragraph (4)), art-16-3/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4
- art-16-3/par-7: 同法第百十六条第一項 → 不動産登記法 第百十六条第一項 (Article 116, paragraph (1)), art-116/par-1 — https://japanlaw.org/ja/real-property-registration-act/art-116/par-1 · https://japanlaw.org/l/416AC0000000123/art-116/par-1
- art-16-3/par-8: 第一項 → 地方税法 第十六条の三第一項 (Article 16-3, paragraph (1)), art-16-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-1
- art-16-3/par-8: 第五項 → 地方税法 第十六条の三第五項 (Article 16-3, paragraph (5)), art-16-3/par-5 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5
- art-16-3/par-9: 前項 → 地方税法 第十六条の三第八項 (Article 16-3, paragraph (8)), art-16-3/par-8 — https://japanlaw.org/ja/local-tax-act/art-16-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-8

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 地方税法 第十六条の三第二項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-2
- 地方税法 第十六条の三第三項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-3
- 地方税法 第十六条の三第四項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-4
- 地方税法 第十六条の三第五項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-5
- 地方税法 第十六条の三第六項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-6
- 地方税法 第十六条の三第七項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-7
- 地方税法 第十六条の三第八項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-8
- 地方税法 第十六条の三第九項（保全担保） — https://japanlaw.org/ja/local-tax-act/art-16-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-16-3/par-9
- 地方税法 第十六条の五第三項（担保の処分） — https://japanlaw.org/ja/local-tax-act/art-16-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-5/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 附則第十三条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3311-81/art-13/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3311-81/art-13/par-3
- 地方税法 附則第二条第一項（保全担保に係る経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3631-110/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3631-110/art-2/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-20261027T214204-011, 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-20261027T214204-011, 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