# 地方税法 / Local Tax Act — 第二十条の十三 (Article 20-13) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-20-13. 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: 第二十条の十三 (Article 20-13)（事務の区分） — address `art-20-13` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-20-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-13 - 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. --- ### 第二十条の十三（事務の区分） — Category of Administrative Affairs caption: machine translation, not official art-20-13 · https://japanlaw.org/ja/local-tax-act/art-20-13 · https://japanlaw.org/l/325AC0000000226/art-20-13 **第一項** この法律の規定により道府県が処理することとされている事務のうち、第三百八十八条第一項の規定により同項に規定する固定資産評価基準の細目を定める事務、第四百十九条第一項に規定する事務及び附則第七十条第二項後段に規定する事務は、地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。 art-20-13/par-1 · https://japanlaw.org/ja/local-tax-act/art-20-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-13/par-1 Among the affairs that are to be handled by prefectures under the provisions of this Act, the affairs of establishing the details of the fixed asset valuation standards prescribed in Article 388, paragraph (1) pursuant to that paragraph, the affairs prescribed in Article 419, paragraph (1), and the affairs prescribed in the second sentence of Article 70, paragraph (2) of the Supplementary Provisions are Type 1 statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act. machine translation, not official --- ## Cites - art-20-13/par-1: 第三百八十八条第一項 → 地方税法 第三百八十八条第一項 (Article 388, paragraph (1)), art-388/par-1 — https://japanlaw.org/ja/local-tax-act/art-388/par-1 · https://japanlaw.org/l/325AC0000000226/art-388/par-1 - art-20-13/par-1: 第四百十九条第一項 → 地方税法 第四百十九条第一項 (Article 419, paragraph (1)), art-419/par-1 — https://japanlaw.org/ja/local-tax-act/art-419/par-1 · https://japanlaw.org/l/325AC0000000226/art-419/par-1 - art-20-13/par-1: 附則第七十条第二項 → 地方税法 附則第七十条第二項 (Supplementary Provisions, Article 70, paragraph (2)), suppl-3251-226/art-70/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-70/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-70/par-2 - art-20-13/par-1: 地方自治法第二条第九項第一号 → e-Gov law 322AC0000000067, 第二条第九項第一号 (Article 2, paragraph (9), item (i)), art-2/par-9/item-1 — not held in this collection --- ## 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-20261027T214204-018, 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