# 地方税法 / Local Tax Act — 第二十条の三 (Article 20-3)
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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: 第二十条の三 (Article 20-3)（市町村が行う道府県税の賦課徴収） — address `art-20-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-20-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-3
- 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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### 第二十条の三（市町村が行う道府県税の賦課徴収） — Assessment and Collection of Prefectural Taxes by Municipalities
caption: machine translation, not official
art-20-3 · https://japanlaw.org/ja/local-tax-act/art-20-3 · https://japanlaw.org/l/325AC0000000226/art-20-3
**第一項** 道府県は、道府県税（個人の道府県民税を除く。以下本条において同じ。）の賦課徴収に関する事務を市町村に処理させてはならない。ただし、次の各号のいずれかに該当する場合においては、市町村が処理することとすることができる。
art-20-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-20-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-1
A prefecture must not have a municipality handle the affairs relating to the assessment and collection of prefectural taxes (excluding individual prefectural inhabitant tax; the same applies hereinafter in this Article). However, in the case where any of the following items applies, it may provide that the municipality is to handle them:
machine translation, not official
**一** 道府県税の納税義務者又は特別徴収義務者の住所、居所、家屋敷、事務所、事業所又は財産が当該道府県の徴税吏員による賦課徴収を著しく困難とする地域に在ること。
art-20-3/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-20-3/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-1/item-1
when the address, residence, residential premises, office, place of business or property of the person liable for a prefectural tax or the special collection agent of a prefectural tax is located in an area where assessment and collection by the prefectural tax collection officials of that prefecture is exceedingly difficult;
machine translation, not official
**二** 市町村が道府県税の賦課徴収に関する事務の一部を処理することに同意したこと。
art-20-3/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-20-3/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-1/item-2
when a municipality has agreed to handle part of the affairs relating to the assessment and collection of prefectural taxes.
machine translation, not official
**第二項** 道府県は、前項ただし書の規定によつて道府県税の賦課徴収に関する事務の一部を市町村が処理することとした場合においては、当該市町村においてその事務を行うために要する費用を補償しなければならない。
art-20-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-20-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-2
Where, pursuant to the proviso to the preceding paragraph, a prefecture has provided that a municipality is to handle part of the affairs relating to the assessment and collection of prefectural taxes, the prefecture must compensate for the expenses required for the municipality to perform those affairs.
machine translation, not official
**第三項** 前項の補償は、市町村の請求があつた日から、遅くとも、三十日以内にしなければならない。
art-20-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-20-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-3
The compensation under the preceding paragraph must be made within 30 days at the latest from the day on which the municipality made a request.
machine translation, not official
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## Cites
- art-20-3/par-1: 本条 → 地方税法 第二十条の三 (Article 20-3), art-20-3 — https://japanlaw.org/ja/local-tax-act/art-20-3 · https://japanlaw.org/l/325AC0000000226/art-20-3
- art-20-3/par-2: 前項 → 地方税法 第二十条の三第一項 (Article 20-3, paragraph (1)), art-20-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-1
- art-20-3/par-3: 前項 → 地方税法 第二十条の三第二項 (Article 20-3, paragraph (2)), art-20-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-2
## Cited by
4 provisions cite this one. No official source publishes this direction.
- 地方税法 第二十条の三第一項（市町村が行う道府県税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-20-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-1
- 地方税法 第二十条の三第二項（市町村が行う道府県税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-20-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-3/par-2
- 地方税法 第二十条の三第三項（市町村が行う道府県税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-20-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-3/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
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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-20261027T202151-021, 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-20261027T202151-021, 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