# 地方税法 / Local Tax Act — 第二百六十二条 (Article 262)

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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: 第二百六十二条 (Article 262)（道府県法定外普通税の非課税の範囲） — address `art-262`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-262
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-262
- 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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### 第二百六十二条（道府県法定外普通税の非課税の範囲） — Scope of Non-Taxation of Prefectural Non-Statutory Ordinary Tax
<sup>caption: machine translation, not official</sup>
<sup>art-262 · https://japanlaw.org/ja/local-tax-act/art-262 · https://japanlaw.org/l/325AC0000000226/art-262</sup>

  **第一項**  道府県は、次に掲げるものに対しては、道府県法定外普通税を課することができない。
  <sup>art-262/par-1 · https://japanlaw.org/ja/local-tax-act/art-262/par-1 · https://japanlaw.org/l/325AC0000000226/art-262/par-1</sup>
  Prefectures may not impose prefectural non-statutory ordinary tax on the following:
  <sup>machine translation, not official</sup>

    **一**  道府県外に所在する土地、家屋、物件及びこれらから生ずる収入
    <sup>art-262/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-262/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-262/par-1/item-1</sup>
    land, houses and articles located outside the prefecture, and income arising from them;
    <sup>machine translation, not official</sup>

    **二**  道府県外に所在する事務所及び事業所において行われる事業並びにこれらから生ずる収入
    <sup>art-262/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-262/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-262/par-1/item-2</sup>
    business conducted at offices and places of business located outside the prefecture, and income arising from them;
    <sup>machine translation, not official</sup>

    **三**  公務上又は業務上の事由による負傷又は疾病に基因して受ける給付で政令で定めるもの
    <sup>art-262/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-262/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-262/par-1/item-3</sup>
    benefits specified by Cabinet Order that are received on account of injury or illness due to official or occupational causes.
    <sup>machine translation, not official</sup>

---

## 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