# 地方税法 / Local Tax Act — 第二十八条 (Article 28) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-28. 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: 第二十八条 (Article 28)（個人の道府県民税の納税管理人） — address `art-28` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-28 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-28 - 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. --- ### 第二十八条（個人の道府県民税の納税管理人） — Tax Agent for Individual Prefectural Inhabitant Tax caption: machine translation, not official art-28 · https://japanlaw.org/ja/local-tax-act/art-28 · https://japanlaw.org/l/325AC0000000226/art-28 **第一項** 第三百条第一項の規定により定められた個人の市町村民税の納税管理人は、当該納税義務者に係る個人の道府県民税の納税管理人として、納税に関する一切の事項を処理しなければならない。 art-28/par-1 · https://japanlaw.org/ja/local-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-28/par-1 The tax agent for individual municipal inhabitant tax designated under Article 300, paragraph (1) must, as the tax agent for individual prefectural inhabitant tax relating to the person liable for tax, handle all matters relating to tax payment. machine translation, not official --- ## Cites - art-28/par-1: 第三百条第一項 → 地方税法 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/ja/local-tax-act/art-300/par-1 · https://japanlaw.org/l/325AC0000000226/art-300/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用等） — https://japanlaw.org/ja/local-tax-act/art-24-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-24-2/par-1 - 地方税法 附則第三条第二項（個人の道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-3/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-20261027T214204-024, 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