# 地方税法 / Local Tax Act — 第三百二十一条の七 (Article 321-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-321-7. 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: 第三百二十一条の七 (Article 321-7)（給与所得に係る特別徴収税額の普通徴収税額への繰入れ） — address `art-321-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7 - 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. --- ### 第三百二十一条の七（給与所得に係る特別徴収税額の普通徴収税額への繰入れ） — Transfer of the Amount of Tax Specially Collected on Salary Income to the Amount of Tax Under Ordinary Collection caption: machine translation, not official art-321-7 · https://japanlaw.org/ja/local-tax-act/art-321-7 · https://japanlaw.org/l/325AC0000000226/art-321-7 **第一項** 個人の市町村民税の納税者が給与の支払を受けなくなつたこと等により給与所得に係る特別徴収税額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は、特別徴収の方法によつて徴収されないこととなつた金額に相当する税額は、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日以後において到来する第三百二十条の納期があるときはそのそれぞれの納期において、その日以後に到来する同条の納期がないときは直ちに、普通徴収の方法によつて徴収しなければならない。 art-321-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7/par-1 If, because the taxpayer for the individual municipal inhabitant tax has ceased to receive payment of salary or for a similar reason, the amount of tax specially collected on salary income is no longer to be collected by the method of special collection, the amount of tax equivalent to the amount no longer to be collected by the method of special collection must be collected by the method of ordinary collection at each of the payment periods under Article 320 that come on or after the day on which it ceased to be collected by the method of special collection, if there are any, or immediately if there is no payment period under that Article that comes on or after that day. machine translation, not official **第二項** 前条第一項の規定により変更された給与所得に係る特別徴収税額に係る個人の市町村民税の納税者について、既に特別徴収義務者から当該市町村に納入された給与所得に係る特別徴収税額が当該納税者から徴収すべき給与所得に係る特別徴収税額を超える場合（徴収すべき給与所得に係る特別徴収税額がない場合を含む。）には、当該過納又は誤納に係る税額は、第十七条の規定の例により当該納税者に還付しなければならない。この場合において、当該納税者の未納に係る地方団体の徴収金があるときは、当該還付すべき税額は、第十七条の二の二第一項第二号に規定する市町村徴収金関係過誤納金とみなして、同条第三項、第六項及び第七項の規定を適用することができるものとし、当該特別徴収義務者について第十七条から第十七条の二の二までの規定の適用はないものとする。 art-321-7/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7/par-2 With regard to a taxpayer for the individual municipal inhabitant tax pertaining to an amount of tax specially collected on salary income changed pursuant to paragraph (1) of the preceding Article, if the amount of tax specially collected on salary income already remitted by the special collection agent to the municipality concerned exceeds the amount of tax specially collected on salary income to be collected from that taxpayer (including the case where there is no amount of tax specially collected on salary income to be collected), the amount of tax pertaining to that overpayment or payment by mistake must be refunded to that taxpayer in accordance with the rules of Article 17; in this case, if there are local government levies in arrears pertaining to that taxpayer, the amount of tax to be refunded may be deemed to be the overpayment or payment by mistake of municipal collections prescribed in Article 17-2-2, paragraph (1), item (ii), and paragraphs (3), (6) and (7) of that Article may be applied, and the provisions of Articles 17 through 17-2-2 do not apply to that special collection agent. machine translation, not official --- ## Cites - art-321-7/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320 - art-321-7/par-2: 前条第一項 → 地方税法 第三百二十一条の六第一項 (Article 321-6, paragraph (1)), art-321-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-6/par-1 - art-321-7/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/local-tax-act/art-17 · https://japanlaw.org/l/325AC0000000226/art-17 - art-321-7/par-2: 第十七条の二の二第一項第二号 → 地方税法 第十七条の二の二第一項第二号 (Article 17-2-2, paragraph (1), item (ii)), art-17-2-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1/item-2 - art-321-7/par-2: 同条第三項 → 地方税法 第十七条の二の二第三項 (Article 17-2-2, paragraph (3)), art-17-2-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-3 - art-321-7/par-2: 第六項 → 地方税法 第十七条の二の二第六項 (Article 17-2-2, paragraph (6)), art-17-2-2/par-6 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-6 - art-321-7/par-2: 第七項 → 地方税法 第十七条の二の二第七項 (Article 17-2-2, paragraph (7)), art-17-2-2/par-7 — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-7 - art-321-7/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/ja/local-tax-act/art-17-2 · https://japanlaw.org/l/325AC0000000226/art-17-2 - art-321-7/par-2: 第十七条から第十七条の二の二まで → 地方税法 第十七条の二の二 (Article 17-2-2), art-17-2-2 — https://japanlaw.org/ja/local-tax-act/art-17-2-2 · https://japanlaw.org/l/325AC0000000226/art-17-2-2 ## 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 第三百二十一条の四第一項（給与所得に係る特別徴収義務者の指定等） — https://japanlaw.org/ja/local-tax-act/art-321-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-4/par-1 - 地方税法 附則第五条の九第三項（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-3 - 地方税法 附則第七条第九項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-7/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-7/par-9 - 地方税法 附則第九条第七項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-7 --- ## 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-20261027T214204-115, 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