# 地方税法 / Local Tax Act — 第三百十四条 (Article 314)

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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: 第三百十四条 (Article 314) — address `art-314`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-314
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-314
- 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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### 第三百十四条
<sup>art-314 · https://japanlaw.org/ja/local-tax-act/art-314 · https://japanlaw.org/l/325AC0000000226/art-314</sup>

    **第一項**  所得割の納税義務者のうち次に掲げる要件のいずれかを満たす者（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害（第五項において「特定非常災害」という。）に係る同条第一項の特定非常災害発生日の属する年（以下この項及び次項において「特定非常災害発生年」という。）の年分の所得税につき青色申告書を提出している者に限る。）が特定非常災害発生年純損失金額（その者の当該特定非常災害発生年において生じた前条第八項の純損失の金額をいう。）又は被災純損失金額（所得税法第七十条の二第四項第一号に規定する被災純損失金額をいい、当該特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で特定非常災害発生年純損失金額（次条第一項に規定する特定非常災害発生年純損失金額をいう。以下この項において同じ。）及び被災純損失金額（次条第一項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、「を除く。）」とあるのは「を除く。）並びに当該納税義務者の前年前五年間において生じた特定非常災害発生年純損失金額（この項の規定により前年前において控除されたものを除く。）」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
    <sup>art-314/par-1 · https://japanlaw.org/ja/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1</sup>
    Where a person liable for the income levy who satisfies any of the following requirements (limited to a person who has filed a blue return for income tax for the year that includes the date of occurrence, prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, of an extraordinary disaster designated as a specified extraordinary disaster under that paragraph (referred to as a "specified extraordinary disaster" in paragraph (5)) (hereinafter referred to as the "year of the specified extraordinary disaster" in this paragraph and the following paragraph)) has a net loss in the year of a specified extraordinary disaster (meaning the amount of net loss under paragraph (8) of the preceding Article that arose for that person in that year of the specified extraordinary disaster) or a net loss from disaster damage to business assets (meaning a net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act, excluding one that arose in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss in the year of a specified extraordinary disaster (meaning the net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (1); the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (1); the same applies in the following paragraph) (", the phrase "under the provisions of this paragraph)" in that paragraph is replaced with "under the provisions of this paragraph) and the net loss in the year of a specified extraordinary disaster that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax in the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)".
    <sup>machine translation, not official</sup>

      **一**  事業資産特定災害損失額（所得税法第七十条の二第四項第二号に規定する事業資産特定災害損失額をいう。）の当該納税義務者の有する事業用固定資産（同項第三号に規定する事業用固定資産をいう。次号において同じ。）でその者の営む事業所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
      <sup>art-314/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-314/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1/item-1</sup>
      the ratio of the specified disaster loss amount for business assets (meaning the specified disaster loss amount for business assets prescribed in Article 70-2, paragraph (4), item (ii) of the Income Tax Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax (meaning the fixed business assets prescribed in Article 70-2, paragraph (4), item (iii) of that Act; the same applies in the following item) that are used for the business generating business income carried on by that person is one-tenth or more.
      <sup>machine translation, not official</sup>

      **二**  不動産等特定災害損失額（所得税法第七十条の二第四項第四号に規定する不動産等特定災害損失額をいう。）の当該納税義務者の有する事業用固定資産でその者の営む不動産所得又は山林所得を生ずべき事業の用に供されるものの価額として政令で定める金額に相当する金額の合計額のうちに占める割合が十分の一以上であること。
      <sup>art-314/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-314/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-1/item-2</sup>
      the ratio of the specified disaster loss amount for real property, etc. (meaning the specified disaster loss amount for real property, etc. prescribed in Article 70-2, paragraph (4), item (iv) of the Income Tax Act) to the total of the amounts equivalent to the amounts specified by Cabinet Order as the value of the fixed business assets held by that person liable for tax that are used for the business generating real property income or timber income carried on by that person is one-tenth or more.
      <sup>machine translation, not official</sup>

    **第二項**  所得割の納税義務者のうち前項各号に掲げる要件のいずれかを満たす者（同項の規定の適用を受ける者を除く。）が特定非常災害発生年特定純損失金額（所得税法第七十条の二第四項第五号に規定する特定非常災害発生年特定純損失金額をいう。）又は被災純損失金額（同条第四項第一号に規定する被災純損失金額をいい、特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年特定純損失金額又は当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（次条第二項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額（同項」とあるのは「純損失の金額で特定非常災害発生年特定純損失金額（次条第二項に規定する特定非常災害発生年特定純損失金額をいう。以下この項において同じ。）及び被災純損失金額以外のもの（前項」と、「で政令で定めるもの」とあるのは「で政令で定めるもの並びに当該納税義務者の前年前五年内において生じた特定非常災害発生年特定純損失金額（この項の規定により前年前において控除されたものを除く。）及び被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
    <sup>art-314/par-2 · https://japanlaw.org/ja/local-tax-act/art-314/par-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-2</sup>
    Where a person liable for the income levy who satisfies any of the requirements listed in the items of the preceding paragraph (excluding a person to whom that paragraph applies) has a specified net loss in the year of a specified extraordinary disaster (meaning the specified net loss in the year of a specified extraordinary disaster prescribed in Article 70-2, paragraph (4), item (v) of the Income Tax Act) or a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of that Act, excluding one that arose in the year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that specified net loss in the year of a specified extraordinary disaster or that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (2); the same applies in the following paragraph) (", the phrase "the amount of net loss under that paragraph (excluding amounts deducted before the previous year under the provisions of that paragraph" in paragraph (9) of that Article is replaced with "the amount of net loss other than the specified net loss in the year of a specified extraordinary disaster (meaning the specified net loss in the year of a specified extraordinary disaster prescribed in Article 314-2, paragraph (2); the same applies hereinafter in this paragraph) and the net loss from disaster damage to business assets (excluding amounts deducted before the previous year under the provisions of the preceding paragraph", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order, and the specified net loss in the year of a specified extraordinary disaster (excluding amounts deducted before the previous year under the provisions of this paragraph) and the net loss from disaster damage to business assets (excluding amounts deducted before the previous year under the provisions of this paragraph) that arose for that person liable for tax within the five years before the previous year".
    <sup>machine translation, not official</sup>

    **第三項**  所得割の納税義務者（前二項の規定の適用を受ける者を除く。）が被災純損失金額（所得税法第七十条の二第四項第一号に規定する被災純損失金額をいう。以下この項において同じ。）を有する場合には、当該被災純損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第八項中「純損失の金額（」とあるのは「純損失の金額で被災純損失金額（次条第三項に規定する被災純損失金額をいう。次項において同じ。）以外のもの（」と、同条第九項中「純損失の金額」とあるのは「純損失の金額で被災純損失金額以外のもの」と、「で政令で定めるもの」とあるのは「で政令で定めるもの及び当該納税義務者の前年前五年内において生じた被災純損失金額（この項の規定により前年前において控除されたものを除く。）」とする。
    <sup>art-314/par-3 · https://japanlaw.org/ja/local-tax-act/art-314/par-3 · https://japanlaw.org/l/325AC0000000226/art-314/par-3</sup>
    Where a person liable for the income levy (excluding a person to whom the preceding two paragraphs apply) has a net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 70-2, paragraph (4), item (i) of the Income Tax Act; the same applies hereinafter in this paragraph), in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that net loss from disaster damage to business assets arose, the phrase "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act (" in paragraph (8) of that Article is replaced with "the amount of net loss under Article 2, paragraph (1), item (xxv) of the Income Tax Act other than the net loss from disaster damage to business assets (meaning the net loss from disaster damage to business assets prescribed in Article 314-2, paragraph (3); the same applies in the following paragraph) (", the phrase "the amount of net loss" in paragraph (9) of that Article is replaced with "the amount of net loss other than the net loss from disaster damage to business assets", and the phrase "specified by Cabinet Order" in that paragraph is replaced with "specified by Cabinet Order and the net loss from disaster damage to business assets that arose for that person liable for tax within the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph)".
    <sup>machine translation, not official</sup>

    **第四項**  所得割の納税義務者が特定雑損失金額を有する場合には、当該特定雑損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の市町村民税に係る前条の規定の適用については、同条第九項中「金額をいい、」とあるのは「金額をいう。）で特定雑損失金額（次条第四項に規定する特定雑損失金額をいう。以下この項において同じ。）以外のもの（」と、「同条第一項」とあるのは「第三百十四条の二第一項」と、「除く。）は」とあるのは「除く。）及び当該納税義務者の前年前五年内において生じた特定雑損失金額（この項又は同条第一項の規定により前年前において控除されたものを除く。）は」とする。
    <sup>art-314/par-4 · https://japanlaw.org/ja/local-tax-act/art-314/par-4 · https://japanlaw.org/l/325AC0000000226/art-314/par-4</sup>
    Where a person liable for the income levy has a specified casualty loss, in applying the provisions of the preceding Article to individual municipal inhabitant tax for each fiscal year within five fiscal years on or after the second fiscal year following the fiscal year that includes the last day of the year in which that specified casualty loss arose, the phrase "the amount specified respectively in (a), (b) or (c) of that item, and" in paragraph (9) of that Article is replaced with "the amount specified respectively in (a), (b) or (c) of that item) other than the specified casualty loss (meaning the specified casualty loss prescribed in Article 314-2, paragraph (4); the same applies hereinafter in this paragraph) (", the phrase "paragraph (1) of that Article" is replaced with "Article 314-2, paragraph (1)", and the phrase "that Article)" is replaced with "that Article) and the specified casualty loss that arose for that person liable for tax within the five years before the previous year (excluding amounts deducted before the previous year under the provisions of this paragraph or Article 314-2, paragraph (1))".
    <sup>machine translation, not official</sup>

    **第五項**  前項に規定する特定雑損失金額とは、雑損失の金額のうち、納税義務者又はその者と生計を一にする配偶者その他の親族で政令で定めるものの有する次条第一項第一号に規定する資産について特定非常災害により生じた損失の金額（当該特定非常災害に関連するやむを得ない支出で政令で定めるものの金額を含み、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）に係るものをいう。
    <sup>art-314/par-5 · https://japanlaw.org/ja/local-tax-act/art-314/par-5 · https://japanlaw.org/l/325AC0000000226/art-314/par-5</sup>
    The specified casualty loss prescribed in the preceding paragraph means, among casualty losses, the part pertaining to the amount of loss arising from a specified extraordinary disaster to assets prescribed in Article 314-2, paragraph (1), item (i) held by the person liable for tax or by a spouse or other relative who shares a livelihood with that person and is specified by Cabinet Order (including the amount of unavoidable expenditure related to that specified extraordinary disaster that is specified by Cabinet Order, and excluding the amount of the part covered by insurance benefits, compensation for damage or the like).
    <sup>machine translation, not official</sup>

---

## Cites
- art-314/par-1: 第五項 → 地方税法 第三百十四条第五項 (Article 314, paragraph (5)), art-314/par-5 — https://japanlaw.org/ja/local-tax-act/art-314/par-5 · https://japanlaw.org/l/325AC0000000226/art-314/par-5
- art-314/par-1: この項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/ja/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1
- art-314/par-1: 次項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/ja/local-tax-act/art-314/par-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-2
- art-314/par-1: 前条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8
- art-314/par-1: 所得税法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-314/par-1: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/art-313 · https://japanlaw.org/l/325AC0000000226/art-313
- art-314/par-1: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9
- art-314/par-1/item-1: 所得税法第七十条の二第四項第二号 → 所得税法 第七十条の二第四項第二号 (Article 70-2, paragraph (4), item (ii)), art-70-2/par-4/item-2 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-2 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-2
- art-314/par-1/item-1: 同項第三号 → 所得税法 第七十条の二第四項第三号 (Article 70-2, paragraph (4), item (iii)), art-70-2/par-4/item-3 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-3 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-3
- art-314/par-1/item-1: 次号 → 地方税法 第三百十四条第一項第二号 (Article 314, paragraph (1), item (ii)), art-314/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-314/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-1/item-2
- art-314/par-1/item-2: 所得税法第七十条の二第四項第四号 → 所得税法 第七十条の二第四項第四号 (Article 70-2, paragraph (4), item (iv)), art-70-2/par-4/item-4 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-4 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-4
- art-314/par-2: 前項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/ja/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1
- art-314/par-2: 所得税法第七十条の二第四項第五号 → 所得税法 第七十条の二第四項第五号 (Article 70-2, paragraph (4), item (v)), art-70-2/par-4/item-5 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-5 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-5
- art-314/par-2: 同条第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-314/par-2: この項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/ja/local-tax-act/art-314/par-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-2
- art-314/par-2: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/art-313 · https://japanlaw.org/l/325AC0000000226/art-313
- art-314/par-2: 同条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8
- art-314/par-2: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9
- art-314/par-3: 前二項 → 地方税法 第三百十四条第一項 (Article 314, paragraph (1)), art-314/par-1 — https://japanlaw.org/ja/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1
- art-314/par-3: 前二項 → 地方税法 第三百十四条第二項 (Article 314, paragraph (2)), art-314/par-2 — https://japanlaw.org/ja/local-tax-act/art-314/par-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-2
- art-314/par-3: 所得税法第七十条の二第四項第一号 → 所得税法 第七十条の二第四項第一号 (Article 70-2, paragraph (4), item (i)), art-70-2/par-4/item-1 — https://japanlaw.org/ja/income-tax-act/art-70-2/par-4/item-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-1
- art-314/par-3: この項 → 地方税法 第三百十四条第三項 (Article 314, paragraph (3)), art-314/par-3 — https://japanlaw.org/ja/local-tax-act/art-314/par-3 · https://japanlaw.org/l/325AC0000000226/art-314/par-3
- art-314/par-3: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/art-313 · https://japanlaw.org/l/325AC0000000226/art-313
- art-314/par-3: 同条第八項 → 地方税法 第三百十三条第八項 (Article 313, paragraph (8)), art-313/par-8 — https://japanlaw.org/ja/local-tax-act/art-313/par-8 · https://japanlaw.org/l/325AC0000000226/art-313/par-8
- art-314/par-3: 次項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9
- art-314/par-4: 前条 → 地方税法 第三百十三条 (Article 313), art-313 — https://japanlaw.org/ja/local-tax-act/art-313 · https://japanlaw.org/l/325AC0000000226/art-313
- art-314/par-4: 同条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9
- art-314/par-4: 次条第四項 → 地方税法 第三百十四条第四項 (Article 314, paragraph (4)), art-314/par-4 — https://japanlaw.org/ja/local-tax-act/art-314/par-4 · https://japanlaw.org/l/325AC0000000226/art-314/par-4
- art-314/par-4: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1
- art-314/par-5: 前項 → 地方税法 第三百十四条第四項 (Article 314, paragraph (4)), art-314/par-4 — https://japanlaw.org/ja/local-tax-act/art-314/par-4 · https://japanlaw.org/l/325AC0000000226/art-314/par-4
- art-314/par-5: 次条第一項第一号 → 地方税法 第三百十四条の二第一項第一号 (Article 314-2, paragraph (1), item (i)), art-314-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1/item-1

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 地方税法 第二百九十二条第一項第七号（市町村民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7
- 地方税法 第三百十三条第三項（所得割の課税標準） — https://japanlaw.org/ja/local-tax-act/art-313/par-3 · https://japanlaw.org/l/325AC0000000226/art-313/par-3
- 地方税法 第三百十四条第一項 — https://japanlaw.org/ja/local-tax-act/art-314/par-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1
- 地方税法 第三百十四条第一項第一号 — https://japanlaw.org/ja/local-tax-act/art-314/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-314/par-1/item-1
- 地方税法 第三百十四条第二項 — https://japanlaw.org/ja/local-tax-act/art-314/par-2 · https://japanlaw.org/l/325AC0000000226/art-314/par-2
- 地方税法 第三百十四条第三項 — https://japanlaw.org/ja/local-tax-act/art-314/par-3 · https://japanlaw.org/l/325AC0000000226/art-314/par-3
- 地方税法 第三百十四条第四項 — https://japanlaw.org/ja/local-tax-act/art-314/par-4 · https://japanlaw.org/l/325AC0000000226/art-314/par-4
- 地方税法 第三百十四条第五項 — https://japanlaw.org/ja/local-tax-act/art-314/par-5 · https://japanlaw.org/l/325AC0000000226/art-314/par-5
- 地方税法 附則第四条の四第四項（令和六年能登半島地震災害に係る雑損控除額等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4-4/par-4
- 地方税法 附則第六条第五項（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5
- 地方税法 附則第六条第五項第二号（肉用牛の売却による事業所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-6/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-6/par-5/item-2
- 地方税法 附則第九条第一項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3581-13/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3581-13/art-9/par-1
- 地方税法 附則第十四条第一項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-14/par-1

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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-20261027T214204-107, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-108, 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