# 地方税法 / Local Tax Act — 第三百二十一条の七の十一 (Article 321-7-11) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-321-7-11. 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の十一 (Article 321-7-11)（市町村長と年金保険者との間における通知の方法） — address `art-321-7-11` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-7-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-11 - 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の十一（市町村長と年金保険者との間における通知の方法） — Method of Notification Between the Mayor of a Municipality and Pension Insurers caption: machine translation, not official art-321-7-11 · https://japanlaw.org/ja/local-tax-act/art-321-7-11 · https://japanlaw.org/l/325AC0000000226/art-321-7-11 **第一項** 市町村長は、第三百二十一条の七の三、第三百二十一条の七の七第四項（第三百二十一条の七の八第三項において準用する場合を含む。）その他政令で定める規定に規定する年金保険者が市町村長に対して行う通知については、総務省令で定めるところにより、機構を経由して行わせるものとする。 art-321-7-11/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-7-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-11/par-1 With respect to the notifications prescribed in Article 321-7-3, Article 321-7-7, paragraph (4) (including as applied mutatis mutandis under Article 321-7-8, paragraph (3)) and other provisions specified by Cabinet Order that a pension insurer gives to the mayor of the municipality, the mayor of the municipality is to have them given through the Organization, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 市町村長は、第三百二十一条の七の五第一項及び第三百二十一条の七の七第二項（これらの規定を第三百二十一条の七の八第三項において準用する場合を含む。）、第三百二十一条の七の九第三項その他政令で定める規定に規定する年金保険者に対して行う通知については、総務省令で定めるところにより、機構を経由して行うものとする。 art-321-7-11/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-7-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-11/par-2 With respect to the notifications prescribed in Article 321-7-5, paragraph (1) and Article 321-7-7, paragraph (2) (including where these provisions are applied mutatis mutandis under Article 321-7-8, paragraph (3)), Article 321-7-9, paragraph (3) and other provisions specified by Cabinet Order that the mayor of the municipality gives to a pension insurer, the mayor of the municipality is to give them through the Organization, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-321-7-11/par-1: 第三百二十一条の七の三 → 地方税法 第三百二十一条の七の三 (Article 321-7-3), art-321-7-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-3 - art-321-7-11/par-1: 第三百二十一条の七の七第四項 → 地方税法 第三百二十一条の七の七第四項 (Article 321-7-7, paragraph (4)), art-321-7-7/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-7-7/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-4 - art-321-7-11/par-1: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-3 - art-321-7-11/par-2: 第三百二十一条の七の五第一項 → 地方税法 第三百二十一条の七の五第一項 (Article 321-7-5, paragraph (1)), art-321-7-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-5/par-1 - art-321-7-11/par-2: 第三百二十一条の七の七第二項 → 地方税法 第三百二十一条の七の七第二項 (Article 321-7-7, paragraph (2)), art-321-7-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-7/par-2 - art-321-7-11/par-2: 第三百二十一条の七の八第三項 → 地方税法 第三百二十一条の七の八第三項 (Article 321-7-8, paragraph (3)), art-321-7-8/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-3 - art-321-7-11/par-2: 第三百二十一条の七の九第三項 → 地方税法 第三百二十一条の七の九第三項 (Article 321-7-9, paragraph (3)), art-321-7-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-9/par-3 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第三百二十一条の七の三第一項（年金保険者による市町村長に対する通知） — https://japanlaw.org/ja/local-tax-act/art-321-7-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-3/par-1 - 地方税法 第三百二十一条の七の八第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-8/par-1 - 地方税法 第三百二十一条の七の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-321-7-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-12/par-1 - 地方税法 第七百四十七条の二第一項第六号（地方税関係申告等の特例） — https://japanlaw.org/ja/local-tax-act/art-747-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-747-2/par-1/item-6 - 地方税法 第七百六十二条第一項第二号ロ（１）（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-762/par-1/item-2/sub-2/sub2-1 · https://japanlaw.org/l/325AC0000000226/art-762/par-1/item-2/sub-2/sub2-1 --- ## 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-20261027T202151-146, 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-20261027T202151-146, 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