# 地方税法 / Local Tax Act — 第二百五十九条 (Article 259) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-259. 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: 第二百五十九条 (Article 259)（道府県法定外普通税の新設変更） — address `art-259` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-259 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-259 - 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. --- ### 第二百五十九条（道府県法定外普通税の新設変更） — Establishment or Change of Prefectural Non-Statutory Ordinary Tax caption: machine translation, not official art-259 · https://japanlaw.org/ja/local-tax-act/art-259 · https://japanlaw.org/l/325AC0000000226/art-259 **第一項** 道府県は、道府県法定外普通税の新設又は変更（道府県法定外普通税の税率の引下げ、廃止その他の政令で定める変更を除く。次項及び次条第二項において同じ。）をしようとする場合においては、あらかじめ、総務大臣に協議し、その同意を得なければならない。 art-259/par-1 · https://japanlaw.org/ja/local-tax-act/art-259/par-1 · https://japanlaw.org/l/325AC0000000226/art-259/par-1 Where a prefecture intends to establish or change a prefectural non-statutory ordinary tax (excluding a reduction of the tax rate of the prefectural non-statutory ordinary tax, its abolition and other changes specified by Cabinet Order; the same applies in the following paragraph and paragraph (2) of the following Article), it must consult in advance with the Minister for Internal Affairs and Communications and obtain the Minister's consent. machine translation, not official **第二項** 道府県は、当該道府県の道府県法定外普通税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該道府県法定外普通税の課税標準の合計が当該道府県法定外普通税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該道府県法定外普通税の新設又は変更をする旨の条例を制定しようとするときは、当該道府県の議会において、当該特定納税義務者の意見を聴くものとする。 art-259/par-2 · https://japanlaw.org/ja/local-tax-act/art-259/par-2 · https://japanlaw.org/l/325AC0000000226/art-259/par-2 Where a prefecture has a person liable for the prefectural non-statutory ordinary tax of that prefecture (including a person who is to become a person liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total of the tax base of that prefectural non-statutory ordinary tax to be imposed on that person liable for tax is expected to continuously exceed one tenth of the total tax base of that prefectural non-statutory ordinary tax (hereinafter in this paragraph referred to as a "specified person liable for tax"), and intends to enact a Prefectural Ordinance to establish or change that prefectural non-statutory ordinary tax, it is to hear the opinion of the specified person liable for tax in the prefectural assembly of that prefecture. machine translation, not official --- ## Cites - art-259/par-1: 次項 → 地方税法 第二百五十九条第二項 (Article 259, paragraph (2)), art-259/par-2 — https://japanlaw.org/ja/local-tax-act/art-259/par-2 · https://japanlaw.org/l/325AC0000000226/art-259/par-2 - art-259/par-1: 次条第二項 → 地方税法 第二百六十条第二項 (Article 260, paragraph (2)), art-260/par-2 — https://japanlaw.org/ja/local-tax-act/art-260/par-2 · https://japanlaw.org/l/325AC0000000226/art-260/par-2 - art-259/par-2: 本項 → 地方税法 第二百五十九条第二項 (Article 259, paragraph (2)), art-259/par-2 — https://japanlaw.org/ja/local-tax-act/art-259/par-2 · https://japanlaw.org/l/325AC0000000226/art-259/par-2 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第二百五十九条第一項（道府県法定外普通税の新設変更） — https://japanlaw.org/ja/local-tax-act/art-259/par-1 · https://japanlaw.org/l/325AC0000000226/art-259/par-1 - 地方税法 第二百五十九条第二項（道府県法定外普通税の新設変更） — https://japanlaw.org/ja/local-tax-act/art-259/par-2 · https://japanlaw.org/l/325AC0000000226/art-259/par-2 - 地方税法 第二百六十条第一項 — https://japanlaw.org/ja/local-tax-act/art-260/par-1 · https://japanlaw.org/l/325AC0000000226/art-260/par-1 - 地方税法 第二百六十条の二第一項 — https://japanlaw.org/ja/local-tax-act/art-260-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-260-2/par-1 - 地方税法 第二百六十一条第一項（総務大臣の同意） — https://japanlaw.org/ja/local-tax-act/art-261/par-1 · https://japanlaw.org/l/325AC0000000226/art-261/par-1 - 地方税法 附則第百五十二条第一項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-87/art-152/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-87/art-152/par-1 - 地方税法 附則第八条第一項（道府県法定外普通税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-8/par-1 - 地方税法 附則第八条第二項（道府県法定外普通税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-8/par-2 --- ## 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-20261027T214204-100, 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