# 地方税法 / Local Tax Act — 第十七条の三 (Article 17-3)
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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: 第十七条の三 (Article 17-3)（地方税の予納額の還付の特例） — address `art-17-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-17-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-17-3
- 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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### 第十七条の三（地方税の予納額の還付の特例） — Special Provisions on Refund of Prepaid Amounts of Local Tax
caption: machine translation, not official
art-17-3 · https://japanlaw.org/ja/local-tax-act/art-17-3 · https://japanlaw.org/l/325AC0000000226/art-17-3
**第一項** 納税者又は特別徴収義務者は、その申出により次に掲げる地方団体の徴収金として納付し、又は納入した金額があるときは、その還付を請求することができない。
art-17-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-3/par-1
A taxpayer or special collection agent may not claim a refund of an amount paid or remitted upon the person's application as any of the following local government levies.
machine translation, not official
**一** 納付し、又は納入すべき額が確定しているが、その納期が到来していない地方団体の徴収金
art-17-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-17-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-3/par-1/item-1
Local government levies for which the amount to be paid or remitted has been finalized but the payment period has not yet arrived;
machine translation, not official
**二** 最近において納付し、又は納入すべき額の確定が確実であると認められる地方団体の徴収金
art-17-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-17-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-3/par-1/item-2
Local government levies for which the finalization of the amount to be paid or remitted in the near term is found to be certain.
machine translation, not official
**第二項** 前項各号に掲げる地方団体の徴収金として納付し、又は納入された地方団体の徴収金の全部又は一部につき、法律又は条例の改正その他の理由によりその納付又は納入の必要がないこととなつたときは、その時において過誤納金が納付され、又は納入されたものとみなして、前三条の規定を適用する。
art-17-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-17-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-3/par-2
Where, for all or part of local government levies paid or remitted as the local government levies listed in the items of the preceding paragraph, payment or remittance has become unnecessary owing to an amendment of a law or Prefectural or Municipal Ordinance or for any other reason, the provisions of the preceding three Articles apply as if an overpayment or payment by mistake had been paid or remitted at that time.
machine translation, not official
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## Cites
- art-17-3/par-2: 前項 → 地方税法 第十七条の三第一項 (Article 17-3, paragraph (1)), art-17-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-3/par-1
- art-17-3/par-2: 前三条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17
- art-17-3/par-2: 前三条 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2
- art-17-3/par-2: 前三条 → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/ja/local-tax-act/art-17-2-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 地方税法 第十七条の三第二項（地方税の予納額の還付の特例） — https://japanlaw.org/ja/local-tax-act/art-17-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-3/par-2
- 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
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## 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-20261027T214204-012, 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