# 地方税法 / Local Tax Act — 第二十条の五の三 (Article 20-5-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-20-5-3. 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: 第二十条の五の三 (Article 20-5-3)（郵送等に係る書類の提出時期の特例） — address `art-20-5-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-20-5-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-5-3 - 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. --- ### 第二十条の五の三（郵送等に係る書類の提出時期の特例） — Special Provisions on the Time of Submission of Documents Sent by Mail, etc. caption: machine translation, not official art-20-5-3 · https://japanlaw.org/ja/local-tax-act/art-20-5-3 · https://japanlaw.org/l/325AC0000000226/art-20-5-3 **第一項** この法律又はこれに基づく条例の規定により一定の期限までになすべきものとされている申告、徴収の猶予若しくは申請による換価の猶予の申請又は更正の請求に関する書類その他総務省令で定める書類が郵便又は信書便により提出されたときは、その郵便物又は信書便物の通信日付印により表示された日（その表示がないとき、又はその表示が明らかでないときは、その郵便物又は信書便物について通常要する送付日数を基準としたときにその日に相当するものと認められる日）にその提出がされたものとみなす。 art-20-5-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-20-5-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-3/par-1 Where a document relating to a filing, an application for deferral of collection or suspension of realization upon application, or a request for reassessment, that is to be made by a certain time limit under the provisions of this Act or a Prefectural or Municipal Ordinance based on it, or any other document specified by Order of the Ministry of Internal Affairs and Communications, is submitted by mail or correspondence delivery, it is deemed to have been submitted on the day indicated by the date stamp of the postal item or item of correspondence delivery (where there is no such indication or the indication is unclear, the day found to correspond to that day on the basis of the number of days normally required for sending that postal item or item of correspondence delivery). machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条第四項（書類の送達） — https://japanlaw.org/ja/local-tax-act/art-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-20/par-4 - 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 附則第五十九条第四項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-59/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-4 --- ## 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