# 地方税法 / Local Tax Act — 第二百六十三条 (Article 263)

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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: 第二百六十三条 (Article 263)（道府県法定外普通税の徴収の方法） — address `art-263`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-263
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-263
- 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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### 第二百六十三条（道府県法定外普通税の徴収の方法） — Method of Collecting Prefectural Non-Statutory Ordinary Tax
<sup>caption: machine translation, not official</sup>
<sup>art-263 · https://japanlaw.org/ja/local-tax-act/art-263 · https://japanlaw.org/l/325AC0000000226/art-263</sup>

  **第一項**  道府県法定外普通税の徴収については、徴収の便宜に従い、当該道府県の条例の定めるところによつて、普通徴収、申告納付、特別徴収又は証紙徴収の方法によらなければならない。
  <sup>art-263/par-1 · https://japanlaw.org/ja/local-tax-act/art-263/par-1 · https://japanlaw.org/l/325AC0000000226/art-263/par-1</sup>
  Prefectural non-statutory ordinary tax must be collected by the method of ordinary collection, filing and payment, special collection or collection by stamps, as is convenient for collection, in accordance with the Prefectural Ordinance of the prefecture concerned.
  <sup>machine translation, not official</sup>

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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-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