# 地方税法 / Local Tax Act — 第三百条 (Article 300) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-300. 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: 第三百条 (Article 300)（市町村民税の納税管理人） — address `art-300` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-300 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-300 - 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. --- ### 第三百条（市町村民税の納税管理人） — Tax Agents for Municipal Inhabitant Tax caption: machine translation, not official art-300 · https://japanlaw.org/ja/local-tax-act/art-300 · https://japanlaw.org/l/325AC0000000226/art-300 **第一項** 市町村民税の納税義務者は、納税義務を負う市町村内に住所、居所、事務所、事業所又は寮等を有しない場合においては、納税に関する一切の事項を処理させるため、当該市町村の条例で定める地域内に住所、居所、事務所若しくは事業所を有する者のうちから納税管理人を定めてこれを市町村長に申告し、又は当該地域外に住所、居所、事務所若しくは事業所を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて市町村長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。 art-300/par-1 · https://japanlaw.org/ja/local-tax-act/art-300/par-1 · https://japanlaw.org/l/325AC0000000226/art-300/par-1 If a person liable for municipal inhabitant tax has no domicile, residence, office, place of business or dormitory, etc. in the municipality in which the person has a tax liability, the person must, in order to have all matters relating to tax payment handled, designate a tax agent from among persons who have a domicile, residence, office or place of business within the area specified by the Municipal Ordinance of that municipality and report this to the mayor of the municipality, or apply to the mayor of the municipality for, and obtain, approval to designate as a tax agent a person who has a domicile, residence, office or place of business outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed. machine translation, not official **第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る市町村民税の徴収の確保に支障がないことについて市町村長に申請してその認定を受けたときは、納税管理人を定めることを要しない。 art-300/par-2 · https://japanlaw.org/ja/local-tax-act/art-300/par-2 · https://japanlaw.org/l/325AC0000000226/art-300/par-2 Notwithstanding the preceding paragraph, the person liable for tax is not required to designate a tax agent if the person has applied to the mayor of the municipality for, and received, certification that there is no hindrance to securing the collection of the municipal inhabitant tax pertaining to that person liable for tax. machine translation, not official --- ## Cites - art-300/par-2: 前項 → 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 5 provisions cite this one. No official source publishes this direction. - 地方税法 第二十八条第一項（個人の道府県民税の納税管理人） — https://japanlaw.org/ja/local-tax-act/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-28/par-1 - 地方税法 第二百九十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-294-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-2/par-1 - 地方税法 第三百条第二項（市町村民税の納税管理人） — https://japanlaw.org/ja/local-tax-act/art-300/par-2 · https://japanlaw.org/l/325AC0000000226/art-300/par-2 - 地方税法 第三百一条第一項（市町村民税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-301/par-1 · https://japanlaw.org/l/325AC0000000226/art-301/par-1 - 地方税法 第三百二条第一項（市町村民税の納税管理人に係る不申告に関する過料） — https://japanlaw.org/ja/local-tax-act/art-302/par-1 · https://japanlaw.org/l/325AC0000000226/art-302/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-20261027T214204-106, 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