# 地方税法 / Local Tax Act — 第三百十五条 (Article 315) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-315. 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: 第三百十五条 (Article 315)（所得の計算） — address `art-315` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-315 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-315 - 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. --- ### 第三百十五条（所得の計算） — Calculation of Income caption: machine translation, not official art-315 · https://japanlaw.org/ja/local-tax-act/art-315 · https://japanlaw.org/l/325AC0000000226/art-315 **第一項** 市町村は、第二百九十四条第一項第一号の者に対して所得割を課する場合においては、次の各号に定めるところによつて、その者の第三百十三条第一項の総所得金額、退職所得金額又は山林所得金額を算定するものとする。 art-315/par-1 · https://japanlaw.org/ja/local-tax-act/art-315/par-1 · https://japanlaw.org/l/325AC0000000226/art-315/par-1 When a municipality imposes the income levy on a person listed in Article 294, paragraph (1), item (i), it is to calculate that person's gross income, amount of retirement income or amount of timber income under Article 313, paragraph (1) as provided in the following items: machine translation, not official **一** その者が所得税に係る申告書を提出し、又は政府が総所得金額、退職所得金額若しくは山林所得金額を更正し、若しくは決定した場合においては、当該申告書に記載され、又は当該更正し、若しくは決定した金額を基準として算定する。ただし、当該申告書に記載され、又は当該更正し、若しくは決定した金額が過少であると認められる場合においては、自ら調査し、その調査に基づいて算定する。 art-315/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-315/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-1 Where that person files a return pertaining to income tax, or the government has reassessed or determined the gross income, amount of retirement income or amount of timber income, the calculation is to be made on the basis of the amount stated in that return or the amount as reassessed or determined. However, where the amount stated in that return or the amount as reassessed or determined is found to be too low, the municipality is to investigate on its own and make the calculation based on that investigation; machine translation, not official **二** その者が前号の申告書を提出せず、かつ、政府が同号の決定をしない場合においては、自ら調査し、その調査に基づいて算定する。 art-315/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-315/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-2 Where that person does not file the return referred to in the preceding item, and the government does not make the determination referred to in that item, the municipality is to investigate on its own and make the calculation based on that investigation. machine translation, not official --- ## Cites - art-315/par-1: 第二百九十四条第一項第一号 → 地方税法 第二百九十四条第一項第一号 (Article 294, paragraph (1), item (i)), art-294/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-294/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-294/par-1/item-1 - art-315/par-1: 第三百十三条第一項 → 地方税法 第三百十三条第一項 (Article 313, paragraph (1)), art-313/par-1 — https://japanlaw.org/ja/local-tax-act/art-313/par-1 · https://japanlaw.org/l/325AC0000000226/art-313/par-1 - art-315/par-1/item-2: 前号 → 地方税法 第三百十五条第一項第一号 (Article 315, paragraph (1), item (i)), art-315/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-315/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-1 ## Cited by 5 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 第三百十五条第一項第二号（所得の計算） — https://japanlaw.org/ja/local-tax-act/art-315/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-2 - 地方税法 第三百十六条第一項 — https://japanlaw.org/ja/local-tax-act/art-316/par-1 · https://japanlaw.org/l/325AC0000000226/art-316/par-1 - 地方税法 第三百十七条第一項（市町村による所得の計算の通知） — https://japanlaw.org/ja/local-tax-act/art-317/par-1 · https://japanlaw.org/l/325AC0000000226/art-317/par-1 - 地方税法 第三百二十一条の二第一項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/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-20261027T202151-141, 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