# 地方税法 / Local Tax Act — 第二百九十条 (Article 290) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-290. 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: 第二百九十条 (Article 290)（道府県法定外普通税の証紙徴収の手続） — address `art-290` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-290 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-290 - 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. --- ### 第二百九十条（道府県法定外普通税の証紙徴収の手続） — Procedures for Collection by Stamps of Prefectural Non-Statutory Ordinary Taxes caption: machine translation, not official art-290 · https://japanlaw.org/ja/local-tax-act/art-290 · https://japanlaw.org/l/325AC0000000226/art-290 **第一項** 道府県は、道府県法定外普通税を証紙徴収によつて徴収しようとする場合においては、納税者に当該道府県が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、道府県は、当該道府県法定外普通税を納付する義務が発生することを証する書類その他の物件に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。 art-290/par-1 · https://japanlaw.org/ja/local-tax-act/art-290/par-1 · https://japanlaw.org/l/325AC0000000226/art-290/par-1 When a prefecture intends to collect a prefectural non-statutory ordinary tax by collection by stamps, it must have the taxpayer pay the tax by means of stamps issued by that prefecture. In this case, the prefecture may, in place of stamps, have stamps affixed to documents or other articles proving that an obligation to pay that prefectural non-statutory ordinary tax has arisen, or stamp a paid-tax seal after receiving payment in cash equal to the face value of the stamps. machine translation, not official **第二項** 道府県又は特別徴収義務者は、納税者が証紙をはつた場合においては、証紙をはつた紙面その他の物件と証紙の彩紋とにかけて当該道府県の印又は特別徴収義務者の印若しくは署名で判明にこれを消さなければならない。 art-290/par-2 · https://japanlaw.org/ja/local-tax-act/art-290/par-2 · https://japanlaw.org/l/325AC0000000226/art-290/par-2 When a taxpayer has affixed stamps, the prefecture or the special collection agent must clearly cancel them, across the paper or other article on which the stamps are affixed and the pattern of the stamps, with the seal of that prefecture or the seal or signature of the special collection agent. machine translation, not official **第三項** 第一項の証紙の取扱に関しては、当該道府県の条例で定めなければならない。 art-290/par-3 · https://japanlaw.org/ja/local-tax-act/art-290/par-3 · https://japanlaw.org/l/325AC0000000226/art-290/par-3 The handling of the stamps referred to in paragraph (1) must be provided for in a Prefectural Ordinance of that prefecture. machine translation, not official --- ## Cites - art-290/par-3: 第一項 → 地方税法 第二百九十条第一項 (Article 290, paragraph (1)), art-290/par-1 — https://japanlaw.org/ja/local-tax-act/art-290/par-1 · https://japanlaw.org/l/325AC0000000226/art-290/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二百九十条第三項（道府県法定外普通税の証紙徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-290/par-3 · https://japanlaw.org/l/325AC0000000226/art-290/par-3 - 消費税法 別表第二第四号ロ — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-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-20261027T202151-131, 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