# 地方税法 / Local Tax Act — 第三百二十一条の十一の二 (Article 321-11-2)

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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: 第三百二十一条の十一の二 (Article 321-11-2)（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — address `art-321-11-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-11-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-11-2
- 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.

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They are never merged and never substituted for one another.

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### 第三百二十一条の十一の二（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — Deferral of Collection of Corporate Municipal Inhabitant Tax Where an Application Is Made Under a Tax Treaty
<sup>caption: machine translation, not official</sup>
<sup>art-321-11-2 · https://japanlaw.org/ja/local-tax-act/art-321-11-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2</sup>

    **第一項**  市町村長は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項において「相互協議」という。）の申入れがあつた場合には、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。）に掲げる更正決定に係る法人税額（これらの申立てに係る相互協議の対象となるものに限る。以下この項において同じ。）に基づいて第三百二十一条の八第三十五項の規定により申告納付すべき法人税割額又は当該更正決定に係る法人税額に基づいて市町村長が前条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割額を限度として、第三百二十一条の八第三十五項又は第三百二十一条の十二第一項の規定による納付すべき日又は納期限（当該申請が当該納付すべき日又は納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る法人税額に基づいて市町村長が前条第一項又は第三項の規定により更正をした場合における当該更正があつた日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税割額以外の当該市町村の地方税の滞納がある場合は、この限りでない。
    <sup>art-321-11-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1</sup>
    If a corporation has made an application provided for in a tax treaty (meaning a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "tax treaty") to the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to an application in a case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph), or has made an application provided for in that tax treaty to the competent authority of a contracting state or contracting party to a tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph referred to as the "mutual agreement procedure"), the mayor of the municipality may, upon the application of the person who made those applications, defer the collection of the following amount, but only for the period from the payment date or due date for payment under Article 321-8, paragraph (35) or Article 321-12, paragraph (1) (or, if that application was made after that payment date or due date for payment, the date of that application) until the day on which one month elapses from the day following the day on which the mayor of the municipality made a reassessment under paragraph (1) or (3) of the preceding Article based on the amount of corporation tax pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (or, in the case where there is no such agreement or in any other case specified by Cabinet Order, the date specified by Cabinet Order) (that period is referred to in paragraph (5) as the "period of deferral of collection"): the corporation tax levy amount to be filed and paid under Article 321-8, paragraph (35) based on the amount of corporation tax pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis in Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act) pertaining to those applications (limited to the amount subject to the mutual agreement procedure pertaining to those applications; the same applies hereinafter in this paragraph), or the corporation tax levy amount to be paid by reason of a reassessment or determination made by the mayor of the municipality under paragraph (1) or (2) of the preceding Article based on the amount of corporation tax pertaining to that reassessment or determination, in either case up to the limit of that amount; provided, however, that this does not apply if, at the time of the application, the person making it is delinquent in paying local tax of that municipality other than that corporation tax levy amount.
    <sup>machine translation, not official</sup>

    **第二項**  市町村長は、前項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）をする場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
    <sup>art-321-11-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-2</sup>
    If the mayor of the municipality grants a deferral of collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the mayor must take, as provided by Cabinet Order, security of a kind listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount subject to the deferral; provided, however, that this does not apply if the amount of tax subject to the deferral is 1,000,000 yen or less, if the period of the deferral is three months or less, or if there are special circumstances under which security cannot be taken.
    <sup>machine translation, not official</sup>

    **第三項**  第十五条の二の二、第十五条の二の三、第十六条の二第一項から第三項まで及び第十八条の二第四項の規定は徴収の猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
    <sup>art-321-11-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-3</sup>
    The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
    <sup>machine translation, not official</sup>

    **第四項**  徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、市町村長は、その徴収の猶予を取り消すことができる。この場合においては、第十五条の三第二項及び第三項の規定を準用する。
    <sup>art-321-11-2/par-4 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4</sup>
    If a person who has received a deferral of collection falls under any of the following items, the mayor of the municipality may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
    <sup>machine translation, not official</sup>

      **一**  第一項の申立てを取り下げたとき。
      <sup>art-321-11-2/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-1</sup>
      if the person has withdrawn the application under paragraph (1);
      <sup>machine translation, not official</sup>

      **二**  第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税割額を猶予期間内に完納することができないと認められるとき。
      <sup>art-321-11-2/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-2</sup>
      if there is a fact falling under any of the items of Article 13-2, paragraph (1), and it is found that the person will be unable to pay in full, within the period of deferral, the corporation tax levy amount subject to the deferral;
      <sup>machine translation, not official</sup>

      **三**  前項において準用する第十六条第三項の規定による担保の提供又は変更その他担保を確保するため必要な行為に関する市町村長の求めに応じないとき。
      <sup>art-321-11-2/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-3</sup>
      if the person fails to comply with a request by the mayor of the municipality concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis in the preceding paragraph, or other acts necessary to secure the security;
      <sup>machine translation, not official</sup>

      **四**  新たにその猶予に係る法人税割額以外の当該市町村に係る地方団体の徴収金を滞納したとき（市町村長がやむを得ない理由があると認めるときを除く。）。
      <sup>art-321-11-2/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-4</sup>
      if the person becomes newly delinquent in paying local government levies of that municipality other than the corporation tax levy amount subject to the deferral (excluding the case where the mayor of the municipality finds that there are unavoidable reasons);
      <sup>machine translation, not official</sup>

      **五**  徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
      <sup>art-321-11-2/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-5 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-5</sup>
      if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
      <sup>machine translation, not official</sup>

    **第五項**  徴収の猶予をした場合には、その猶予をした法人税割に係る延滞金額のうち徴収の猶予期間（第一項の申請が同項の納付すべき日又は納期限以前である場合には、当該申請の日を起算日として当該納付すべき日又は納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、前項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、市町村長は、その免除をしないことができる。
    <sup>art-321-11-2/par-5 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-5</sup>
    If a deferral of collection has been granted, the part of the amount of delinquency charge on the corporation tax levy subject to the deferral that corresponds to the period of deferral of collection (if the application under paragraph (1) was made on or before the payment date or due date for payment referred to in that paragraph, including the period from the date of that application, as the first day for the calculation, to that payment date or due date for payment) is to be waived; provided, however, that if a fact that is to be the ground for rescission under the preceding paragraph arises, the mayor of the municipality may decline to waive the amount corresponding to the period after the day on which it arose.
    <sup>machine translation, not official</sup>

    **第六項**  徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
    <sup>art-321-11-2/par-6 · https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-6</sup>
    Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-11-2/par-1: 法人税法第百三十九条第一項 → 法人税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1
- art-321-11-2/par-1: この項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- art-321-11-2/par-1: 租税特別措置法第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-321-11-2/par-1: 第六十六条の四の三第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-321-11-2/par-1: 第六十七条の十八第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-321-11-2/par-1: 租税特別措置法第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-321-11-2/par-1: 同法第六十六条の四の三第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-321-11-2/par-1: 第六十七条の十八第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-321-11-2/par-1: 第三百二十一条の八第三十五項 → 地方税法 第三百二十一条の八第三十五項 (Article 321-8, paragraph (35)), art-321-8/par-35 — https://japanlaw.org/ja/local-tax-act/art-321-8/par-35 · https://japanlaw.org/l/325AC0000000226/art-321-8/par-35
- art-321-11-2/par-1: 前条第一項 → 地方税法 第三百二十一条の十一第一項 (Article 321-11, paragraph (1)), art-321-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-1
- art-321-11-2/par-1: 第二項 → 地方税法 第三百二十一条の十一第二項 (Article 321-11, paragraph (2)), art-321-11/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-2
- art-321-11-2/par-1: 第三百二十一条の十二第一項 → 地方税法 第三百二十一条の十二第一項 (Article 321-12, paragraph (1)), art-321-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-1
- art-321-11-2/par-1: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-321-11-2/par-1: 第三項 → 地方税法 第三百二十一条の十一第三項 (Article 321-11, paragraph (3)), art-321-11/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11/par-3
- art-321-11-2/par-1: 第五項 → 地方税法 第三百二十一条の十一の二第五項 (Article 321-11-2, paragraph (5)), art-321-11-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-5
- art-321-11-2/par-2: 前項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- art-321-11-2/par-2: この条 → 地方税法 第三百二十一条の十一の二 (Article 321-11-2), art-321-11-2 — https://japanlaw.org/ja/local-tax-act/art-321-11-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2
- art-321-11-2/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1
- art-321-11-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2
- art-321-11-2/par-3: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3
- art-321-11-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1
- art-321-11-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2
- art-321-11-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3
- art-321-11-2/par-3: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-18-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-4
- art-321-11-2/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- art-321-11-2/par-3: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-16/par-2
- art-321-11-2/par-3: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-321-11-2/par-3: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4
- art-321-11-2/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- art-321-11-2/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- art-321-11-2/par-3: 前項 → 地方税法 第三百二十一条の十一の二第二項 (Article 321-11-2, paragraph (2)), art-321-11-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-2
- art-321-11-2/par-4: 第十五条の三第二項 → 地方税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-15-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-2
- art-321-11-2/par-4: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-3
- art-321-11-2/par-4/item-1: 第一項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- art-321-11-2/par-4/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-321-11-2/par-4/item-3: 前項 → 地方税法 第三百二十一条の十一の二第三項 (Article 321-11-2, paragraph (3)), art-321-11-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-3
- art-321-11-2/par-4/item-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-321-11-2/par-5: 第一項 → 地方税法 第三百二十一条の十一の二第一項 (Article 321-11-2, paragraph (1)), art-321-11-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- art-321-11-2/par-5: 前項 → 地方税法 第三百二十一条の十一の二第四項 (Article 321-11-2, paragraph (4)), art-321-11-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4

## Cited by

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

- 地方税法 第三百二十一条の十一の二第一項（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-1
- 地方税法 第三百二十一条の十一の二第二項（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-2
- 地方税法 第三百二十一条の十一の二第三項（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-3
- 地方税法 第三百二十一条の十一の二第四項第一号（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-1
- 地方税法 第三百二十一条の十一の二第四項第三号（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-4/item-3
- 地方税法 第三百二十一条の十一の二第五項（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-11-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-11-2/par-5
- 地方税法 附則第九条第六項（法人の市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-9/par-6
- 地方税法 附則第十六条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-6

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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-20261027T202151-151, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-151, 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