# 地方税法 / Local Tax Act — 第二十四条の五 (Article 24-5)

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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: 第二十四条の五 (Article 24-5)（個人の道府県民税の非課税の範囲） — address `art-24-5`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-24-5
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-24-5
- 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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### 第二十四条の五（個人の道府県民税の非課税の範囲） — Scope of Tax Exemption for Individual Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-24-5 · https://japanlaw.org/ja/local-tax-act/art-24-5 · https://japanlaw.org/l/325AC0000000226/art-24-5</sup>

    **第一項**  道府県は、次の各号のいずれかに該当する者に対しては、道府県民税の均等割及び所得割（第二号に該当する者にあつては、第五十条の二の規定により課する所得割（以下この款及び次款において「分離課税に係る所得割」という。）を除く。）を課することができない。ただし、この法律の施行地に住所を有しない者については、この限りでない。
    <sup>art-24-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1</sup>
    A prefecture may not impose the per capita levy and the income levy of prefectural inhabitant tax (excluding, for a person falling under item (ii), the income levy imposed pursuant to the provisions of Article 50-2 (hereinafter in this Subsection and the following Subsection referred to as the "separately taxed income levy")) on a person falling under any of the following items; provided, however, that this does not apply to a person who does not have a domicile in the area where this Act is in force.
    <sup>machine translation, not official</sup>

      **一**  生活保護法（昭和二十五年法律第百四十四号）の規定による生活扶助を受けている者
      <sup>art-24-5/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-24-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-1</sup>
      a person receiving livelihood assistance under the provisions of the Public Assistance Act (Act No. 144 of 1950);
      <sup>machine translation, not official</sup>

      **二**  障害者、未成年者、寡婦又はひとり親（これらの者の前年の合計所得金額が百三十五万円を超える場合を除く。）
      <sup>art-24-5/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2</sup>
      a person with a disability, a minor, a widow, or a single parent (excluding cases where the total income of such a person for the previous year exceeds 1,350,000 yen).
      <sup>machine translation, not official</sup>

    **第二項**  分離課税に係る所得割につき前項第一号の規定を適用する場合における同号に掲げる者であるかどうかの判定は、退職手当等の支払を受けるべき日の属する年の一月一日の現況によるものとする。
    <sup>art-24-5/par-2 · https://japanlaw.org/ja/local-tax-act/art-24-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-2</sup>
    When the provisions of item (i) of the preceding paragraph are applied to the separately taxed income levy, the determination of whether a person is one listed in that item is to be made based on the situation as of January 1 of the year in which the day on which the person is to receive payment of severance pay or other such compensation falls.
    <sup>machine translation, not official</sup>

    **第三項**  道府県は、第二百九十五条第三項の規定により個人の市町村民税の均等割を課することができないこととされる者に対しては、当該均等割と併せて賦課徴収すべき個人の道府県民税の均等割を課することができない。
    <sup>art-24-5/par-3 · https://japanlaw.org/ja/local-tax-act/art-24-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-3</sup>
    A prefecture may not impose the per capita levy of individual prefectural inhabitant tax, which is to be assessed and collected together with the per capita levy of individual municipal inhabitant tax, on a person on whom the per capita levy of individual municipal inhabitant tax may not be imposed pursuant to the provisions of Article 295, paragraph (3).
    <sup>machine translation, not official</sup>

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## Cites
- art-24-5/par-1: 第二号 → 地方税法 第二十四条の五第一項第二号 (Article 24-5, paragraph (1), item (ii)), art-24-5/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-2
- art-24-5/par-1: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- art-24-5/par-2: 前項第一号 → 地方税法 第二十四条の五第一項第一号 (Article 24-5, paragraph (1), item (i)), art-24-5/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1/item-1
- art-24-5/par-3: 第二百九十五条第三項 → 地方税法 第二百九十五条第三項 (Article 295, paragraph (3)), art-295/par-3 — https://japanlaw.org/ja/local-tax-act/art-295/par-3 · https://japanlaw.org/l/325AC0000000226/art-295/par-3

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 地方税法 第二十四条の五第一項（個人の道府県民税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-24-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-1
- 地方税法 第二十四条の五第二項（個人の道府県民税の非課税の範囲） — https://japanlaw.org/ja/local-tax-act/art-24-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-24-5/par-2
- 地方税法 附則第四条第七項第一号（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-7/item-1
- 地方税法 附則第四条の二第七項第一号（特定居住用財産の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-2/par-7/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-2/par-7/item-1
- 地方税法 附則第三十三条の二第三項第一号（上場株式等に係る配当所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2/par-3/item-1
- 地方税法 附則第三十三条の三第三項第一号（土地の譲渡等に係る事業所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-3/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-3/par-3/item-1
- 地方税法 附則第三十四条第三項第一号（長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34/par-3/item-1
- 地方税法 附則第三十五条第四項第一号（短期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35/par-4/item-1
- 地方税法 附則第三十五条の二第四項第一号（一般株式等に係る譲渡所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2/par-4/item-1
- 地方税法 附則第三十五条の四第二項第一号（先物取引に係る雑所得等に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-4/par-2/item-1
- 地方税法 附則第二条第四項（道府県民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-2/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-2/par-4
- 地方税法 附則第二条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4061-15/art-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-15/art-2/par-2
- 地方税法 附則第三条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-3/par-2
- 地方税法 附則第二条第一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-1
- 地方税法 附則第二条第三項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-3
- 地方税法 附則第二条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4171-5/art-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-2/par-5
- 地方税法 附則第四条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-4/par-2

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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-20261027T202151-031, 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