# 地方税法 / Local Tax Act — 第二十条の五の二 (Article 20-5-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-20-5-2. 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: 第二十条の五の二 (Article 20-5-2)（災害等による期限の延長） — address `art-20-5-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-20-5-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-5-2 - 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. --- ### 第二十条の五の二（災害等による期限の延長） — Extension of Time Limits due to Disasters and Similar Causes caption: machine translation, not official art-20-5-2 · https://japanlaw.org/ja/local-tax-act/art-20-5-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2 **第一項** 地方団体の長は、災害その他やむを得ない理由により、この法律又はこれに基づく条例に定める申告、申請、請求その他書類の提出（審査請求に関するものを除く。）又は納付若しくは納入に関する期限までに、これらの行為をすることができないと認めるときは、次項の規定の適用がある場合を除き、当該地方団体の条例の定めるところにより、当該期限を延長することができる。 art-20-5-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-1 Where the head of a local government finds that, owing to a disaster or other unavoidable reason, it is not possible to make a filing, application, request or other submission of documents (excluding those relating to a request for review), or to make a payment or remittance, by the time limit prescribed in this Act or a Prefectural or Municipal Ordinance based on it, the head may, except where the following paragraph applies, extend that time limit as provided by the Prefectural or Municipal Ordinance of that local government. machine translation, not official **第二項** 総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。以下この項において同じ。）又は特定徴収金手続用電子情報処理組織（第七百九十条の二に規定する特定徴収金手続用電子情報処理組織をいう。以下この項において同じ。）の故障その他やむを得ない理由により、前項に規定する期限までに同項に規定する行為をすべき者であつて、当該期限までに当該行為のうち、地方税関係手続用電子情報処理組織を使用し、かつ、地方税共同機構（次項において「機構」という。）を経由して行う同号イに掲げる通知又は特定徴収金手続用電子情報処理組織を使用して行う特定徴収金（第七百四十七条の六第二項に規定する特定徴収金をいう。）の納付若しくは納入の全部又は一部を行うことができないと認める者が多数に上ると認めるとき（当該通知が第五十三条第六十五項、第七十二条の三十二第一項、第七十二条の八十九の二第一項又は第三百二十一条の八第六十二項の申告である場合には、それぞれ第五十三条第七十九項、第七十二条の三十二の二第十一項、第七十二条の八十九の三第十一項又は第三百二十一条の八第七十六項の規定による指定を行うことにより、これらの申告を円滑に行うことができると認めるときを除く。）は、対象となる行為、対象者の範囲及び期日を指定して当該期限を延長することができる。この場合において、延長後の期限は、当該理由がなくなつた日から二月を超えてはならない。 art-20-5-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 Where a report has been made under Article 790-2, and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies hereinafter in this paragraph) or the electronic data processing system for specified collection money procedures (meaning the electronic data processing system for specified collection money procedures prescribed in Article 790-2; the same applies hereinafter in this paragraph) or for another unavoidable reason, a large number of persons who are to perform the acts prescribed in the preceding paragraph by the time limit prescribed in that paragraph are unable to perform, by that time limit, the whole or part of, among those acts, the notification set forth in Article 762, item (i), (a) that is made using the electronic data processing system for local tax procedures and via the Local Tax Joint Organization (hereinafter in the following paragraph referred to as the "Organization"), or the payment or remittance of specified collections (meaning the specified collections prescribed in Article 747-6, paragraph (2)) made using the electronic data processing system for specified collection money procedures (excluding the case where, if that notification is a filing under Article 53, paragraph (65), Article 72-32, paragraph (1), Article 72-89-2, paragraph (1) or Article 321-8, paragraph (62), the Minister finds that those filings can be made smoothly by making a designation under Article 53, paragraph (79), Article 72-32-2, paragraph (11), Article 72-89-3, paragraph (11) or Article 321-8, paragraph (76), respectively), the Minister may extend that time limit by designating the acts concerned, the scope of persons concerned and the date. In this case, the extended time limit must not exceed two months from the day on which that reason ceased to exist. machine translation, not official **第三項** 総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、地方団体の長及び機構に通知しなければならない。 art-20-5-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-3 When the Minister for Internal Affairs and Communications has made a designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the heads of local governments and the Organization. machine translation, not official --- ## Cites - art-20-5-2/par-1: 次項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - art-20-5-2/par-2: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/ja/local-tax-act/art-790-2 · https://japanlaw.org/l/325AC0000000226/art-790-2 - art-20-5-2/par-2: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-1 - art-20-5-2/par-2: この項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - art-20-5-2/par-2: 前項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-1 - art-20-5-2/par-2: 次項 → 地方税法 第二十条の五の二第三項 (Article 20-5-2, paragraph (3)), art-20-5-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-3 - art-20-5-2/par-2: 第七百四十七条の六第二項 → 地方税法 第七百四十七条の六第二項 (Article 747-6, paragraph (2)), art-747-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-747-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-747-6/par-2 - art-20-5-2/par-2: 第五十三条第六十五項 → 地方税法 第五十三条第六十五項 (Article 53, paragraph (65)), art-53/par-65 — https://japanlaw.org/ja/local-tax-act/art-53/par-65 · https://japanlaw.org/l/325AC0000000226/art-53/par-65 - art-20-5-2/par-2: 第七十二条の三十二第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1 - art-20-5-2/par-2: 第七十二条の八十九の二第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1 - art-20-5-2/par-2: 第三百二十一条の八第六十二項 → 地方税法 第三百二十一条の八第六十二項 (Article 321-8, paragraph (62)), art-321-8/par-62 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-62 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-62 - art-20-5-2/par-2: 第五十三条第七十九項 → 地方税法 第五十三条第七十九項 (Article 53, paragraph (79)), art-53/par-79 — https://japanlaw.org/ja/local-tax-act/art-53/par-79 · https://japanlaw.org/l/325AC0000000226/art-53/par-79 - art-20-5-2/par-2: 第七十二条の三十二の二第十一項 → 地方税法 第七十二条の三十二の二第十一項 (Article 72-32-2, paragraph (11)), art-72-32-2/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-32-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-11 - art-20-5-2/par-2: 第七十二条の八十九の三第十一項 → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-11 - art-20-5-2/par-2: 第三百二十一条の八第七十六項 → 地方税法 第三百二十一条の八第七十六項 (Article 321-8, paragraph (76)), art-321-8/par-76 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-76 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-76 - art-20-5-2/par-3: 前項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 ## Cited by 12 provisions cite this one. No official source publishes this direction. - 地方税法 第十七条の六第一項第四号（更正、決定等の期間制限の特例） — https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-4 - 地方税法 第二十条の五の二第一項（災害等による期限の延長） — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-1 - 地方税法 第二十条の五の二第二項（災害等による期限の延長） — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - 地方税法 第二十条の五の二第三項（災害等による期限の延長） — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-3 - 地方税法 第二十条の九の五第一項（延滞金の免除） — https://japanlaw.org/ja/local-tax-act/art-20-9-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-1 - 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 第五十三条第六十四項（法人の道府県民税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-53/par-64 · https://japanlaw.org/l/325AC0000000226/art-53/par-64 - 地方税法 第七十二条の二十五第二項（中間申告を要しない法人の事業税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-2 - 地方税法 第七十二条の二十五第四項（中間申告を要しない法人の事業税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-25/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-4 - 地方税法 第七十二条の二十五第十六項（中間申告を要しない法人の事業税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-25/par-16 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-16 - 地方税法 第七十二条の二十七第一項（災害等による期限の延長に係る中間申告納付の特例） — https://japanlaw.org/ja/local-tax-act/art-72-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-27/par-1 - 地方税法 第三百二十一条の八第六十一項（法人の市町村民税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-321-8/par-61 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-61 --- ## 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-20261027T214204-016, 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