# 地方税法 / Local Tax Act — 第二十条の十 (Article 20-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-20-10. 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: 第二十条の十 (Article 20-10)（納税証明書の交付） — address `art-20-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-20-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-10 - 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. --- ### 第二十条の十（納税証明書の交付） — Issuance of Tax Payment Certificates caption: machine translation, not official art-20-10 · https://japanlaw.org/ja/local-tax-act/art-20-10 · https://japanlaw.org/l/325AC0000000226/art-20-10 **第一項** 地方団体の長は、地方団体の徴収金と競合する債権に係る担保権の設定その他の目的で、地方団体の徴収金の納付又は納入すべき額その他地方団体の徴収金に関する事項（この法律又はこれに基づく政令の規定により地方団体の徴収金に関して地方団体が備えなければならない帳簿に登録された事項を含む。）のうち政令で定めるものについての証明書の交付を請求する者があるときは、その者に関するものに限り、これを交付しなければならない。 art-20-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-20-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-10/par-1 Where there is a person who requests the issuance of a certificate, for the purpose of establishing a security right for a claim competing with local government levies or for any other purpose, concerning those matters specified by Cabinet Order among the amount of local government levies to be paid or remitted and other matters concerning local government levies (including matters registered in the books that a local government must keep concerning local government levies under the provisions of this Act or Cabinet Order based on it), the head of the local government must issue it, limited to a certificate concerning that person. machine translation, not official ## Cited by 4 provisions cite this one. No official source publishes this direction. - 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 第三百八十二条の三第一項（固定資産課税台帳に記載をされている事項の証明書の交付） — https://japanlaw.org/ja/local-tax-act/art-382-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-3/par-1 - 地方税法 第三百八十二条の四第一項（固定資産課税台帳の閲覧等の特例） — https://japanlaw.org/ja/local-tax-act/art-382-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-382-4/par-1 - 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-14/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-20261027T214204-017, 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