# 地方税法 / Local Tax Act — 第三百十九条の二 (Article 319-2)

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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: 第三百十九条の二 (Article 319-2)（個人の市町村民税の普通徴収の手続） — address `art-319-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-319-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-319-2
- 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.

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### 第三百十九条の二（個人の市町村民税の普通徴収の手続） — Procedures for Ordinary Collection of Individual Municipal Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-319-2 · https://japanlaw.org/ja/local-tax-act/art-319-2 · https://japanlaw.org/l/325AC0000000226/art-319-2</sup>

    **第一項**  個人の市町村民税を普通徴収の方法によつて徴収しようとする場合において納税者に交付する納税通知書には、所得割額及び均等割額の合算額から第三百二十一条の四第一項の給与所得に係る特別徴収税額（二以上の特別徴収義務者に徴収させている場合においては、その合計額とする。次項において同じ。）並びに第三百二十一条の七の四第一項の年金所得に係る特別徴収税額及び第三百二十一条の七の八第一項の年金所得に係る仮特別徴収税額の合算額を控除した額並びにこれらの算定の基礎を記載しなければならない。
    <sup>art-319-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-319-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-1</sup>
    A tax notice delivered to a taxpayer where individual municipal inhabitant tax is to be collected by the method of ordinary collection must state the amount obtained by deducting, from the total of the income levy amount and the per capita levy amount, the total of the amount of tax specially collected on salary income under Article 321-4, paragraph (1) (or the total thereof where the tax is collected by two or more special collection agents; the same applies in the following paragraph), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), together with the basis for calculating them.
    <sup>machine translation, not official</sup>

    **第二項**  前項の納税通知書のうち、特別徴収の方法によつて徴収される個人の市町村民税がある納税者に係るものには、当該納税者が当該年度の中途において給与又は第三百二十一条の七の四第二項に規定する特別徴収対象年金給付の支払を受けなくなつたこと等により個人の市町村民税を特別徴収の方法によつて徴収されないこととなつた場合においては、第三百二十一条の四第一項の給与所得に係る特別徴収税額並びに第三百二十一条の七の四第一項の年金所得に係る特別徴収税額及び第三百二十一条の七の八第一項の年金所得に係る仮特別徴収税額のうちその特別徴収の方法によつて徴収されないこととなつた額は普通徴収の方法によつて徴収されるものであることを併せて記載しなければならない。
    <sup>art-319-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-319-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-2</sup>
    The tax notice under the preceding paragraph relating to a taxpayer from whom individual municipal inhabitant tax is to be collected by the method of special collection must also state, in the case where the individual municipal inhabitant tax is no longer to be collected from that taxpayer by the method of special collection because, for example, the taxpayer has ceased to receive salary or the pension benefit subject to special collection prescribed in Article 321-7-4, paragraph (2) in the course of the fiscal year, that, of the amount of tax specially collected on salary income under Article 321-4, paragraph (1), the special collection tax amount on pension income under Article 321-7-4, paragraph (1) and the provisional special collection tax amount on pension income under Article 321-7-8, paragraph (1), the amount that is no longer to be collected by the method of special collection is to be collected by the method of ordinary collection.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の納税通知書は、遅くとも、納期限前十日までに納税者に交付しなければならない。
    <sup>art-319-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-319-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-3</sup>
    The tax notice under paragraph (1) must be delivered to the taxpayer no later than 10 days before the due date for payment.
    <sup>machine translation, not official</sup>

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## Cites
- art-319-2/par-1: 第三百二十一条の四第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-1
- art-319-2/par-1: 次項 → 地方税法 第三百十九条の二第二項 (Article 319-2, paragraph (2)), art-319-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-319-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-2
- art-319-2/par-1: 第三百二十一条の七の四第一項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-1
- art-319-2/par-1: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- art-319-2/par-2: 前項 → 地方税法 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-319-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-1
- art-319-2/par-2: 第三百二十一条の七の四第二項 → 地方税法 第三百二十一条の七の四第二項 (Article 321-7-4, paragraph (2)), art-321-7-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-2
- art-319-2/par-2: 第三百二十一条の四第一項 → 地方税法 第三百二十一条の四第一項 (Article 321-4, paragraph (1)), art-321-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-1
- art-319-2/par-2: 第三百二十一条の七の四第一項 → 地方税法 第三百二十一条の七の四第一項 (Article 321-7-4, paragraph (1)), art-321-7-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-4/par-1
- art-319-2/par-2: 第三百二十一条の七の八第一項 → 地方税法 第三百二十一条の七の八第一項 (Article 321-7-8, paragraph (1)), art-321-7-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1
- art-319-2/par-3: 第一項 → 地方税法 第三百十九条の二第一項 (Article 319-2, paragraph (1)), art-319-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-319-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-1

## Cited by

6 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 第三百十九条の二第一項（個人の市町村民税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-319-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-1
- 地方税法 第三百十九条の二第二項（個人の市町村民税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-319-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-2
- 地方税法 第三百十九条の二第三項（個人の市町村民税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-319-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-319-2/par-3
- 地方税法 第三百二十一条の七の八第二項（年金所得に係る仮特別徴収税額等） — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-2
- 地方税法 第三百二十八条の十三第一項（分離課税に係る所得割の普通徴収） — https://japanlaw.org/ja/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/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-20261027T214204-113, 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