# 地方税法 / Local Tax Act — 第三条の二 (Article 3-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-3-2. 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: 第三条の二 (Article 3-2)（地方団体の長の権限の委任） — address `art-3-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-3-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-3-2 - 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. --- ### 第三条の二（地方団体の長の権限の委任） — Delegation of the Authority of the Head of a Local Government caption: machine translation, not official art-3-2 · https://japanlaw.org/ja/local-tax-act/art-3-2 · https://japanlaw.org/l/325AC0000000226/art-3-2 **第一項** 地方団体の長は、この法律で定めるその権限の一部を、当該地方団体の条例の定めるところによつて、地方自治法（昭和二十二年法律第六十七号）第百五十五条第一項の規定によつて設ける支庁若しくは地方事務所、同法第二百五十二条の二十第一項の規定によつて設ける市の区の事務所、同法第二百五十二条の二十の二第一項の規定によつて設ける市の総合区の事務所又は同法第百五十六条第一項の規定によつて条例で設ける税務に関する事務所の長に委任することができる。 art-3-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-3-2/par-1 The head of a local government may, as provided by the Prefectural or Municipal Ordinance of that local government, delegate part of the authority provided for in this Act to the head of a branch office or regional affairs office established under Article 155, paragraph (1) of the Local Autonomy Act (Act No. 67 of 1947), a ward office of a city established under Article 252-20, paragraph (1) of that Act, an office of an administratively consolidated ward of a city established under Article 252-20-2, paragraph (1) of that Act, or an office for tax affairs established by Prefectural or Municipal Ordinance under Article 156, paragraph (1) of that Act. machine translation, not official --- ## Cites - art-3-2/par-1: 地方自治法（昭和二十二年法律第六十七号）第百五十五条第一項 → e-Gov law 322AC0000000067, 第百五十五条第一項 (Article 155, paragraph (1)), art-155/par-1 — not held in this collection - art-3-2/par-1: 同法第二百五十二条の二十第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十第一項 (Article 252-20, paragraph (1)), art-252-20/par-1 — not held in this collection - art-3-2/par-1: 同法第二百五十二条の二十の二第一項 → e-Gov law 322AC0000000067, 第二百五十二条の二十の二第一項 (Article 252-20-2, paragraph (1)), art-252-20-2/par-1 — not held in this collection - art-3-2/par-1: 同法第百五十六条第一項 → e-Gov law 322AC0000000067, 第百五十六条第一項 (Article 156, paragraph (1)), art-156/par-1 — not held in this collection ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第十九条の二第一項（徴税吏員がした処分） — https://japanlaw.org/ja/local-tax-act/art-19-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-19-2/par-1 --- ## 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-20261027T202151-001, 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