# 地方税法 / Local Tax Act — 第三百二十一条の七の十二 (Article 321-7-12)

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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: 第三百二十一条の七の十二 (Article 321-7-12)（政令への委任） — address `art-321-7-12`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-7-12
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-12
- 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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### 第三百二十一条の七の十二（政令への委任） — Delegation to Cabinet Order
<sup>caption: machine translation, not official</sup>
<sup>art-321-7-12 · https://japanlaw.org/ja/local-tax-act/art-321-7-12 · https://japanlaw.org/l/325AC0000000226/art-321-7-12</sup>

    **第一項**  第三百二十一条の七の二から前条までに定めるもののほか、特別徴収対象年金所得者に係る年金所得に係る特別徴収税額又は年金所得に係る仮特別徴収税額を変更する場合における公的年金等に係る所得に係る個人の市町村民税の特別徴収の取扱いその他公的年金等に係る所得に係る個人の市町村民税の特別徴収に関し必要な事項は、政令で定める。
    <sup>art-321-7-12/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-7-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-12/par-1</sup>
    In addition to what is provided for in Articles 321-7-2 through the preceding Article, the treatment of special collection of individual municipal inhabitant tax on income pertaining to public pension, etc. where the special collection tax amount on pension income or the provisional special collection tax amount on pension income of a pension income earner subject to special collection is changed, and other matters necessary for special collection of individual municipal inhabitant tax on income pertaining to public pension, etc., are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の十 (Article 321-7-10), art-321-7-10 — https://japanlaw.org/ja/local-tax-act/art-321-7-10 · https://japanlaw.org/l/325AC0000000226/art-321-7-10
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の十一 (Article 321-7-11), art-321-7-11 — https://japanlaw.org/ja/local-tax-act/art-321-7-11 · https://japanlaw.org/l/325AC0000000226/art-321-7-11
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の二 (Article 321-7-2), art-321-7-2 — https://japanlaw.org/ja/local-tax-act/art-321-7-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-2
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 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-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の四 (Article 321-7-4), art-321-7-4 — https://japanlaw.org/ja/local-tax-act/art-321-7-4 · https://japanlaw.org/l/325AC0000000226/art-321-7-4
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の五 (Article 321-7-5), art-321-7-5 — https://japanlaw.org/ja/local-tax-act/art-321-7-5 · https://japanlaw.org/l/325AC0000000226/art-321-7-5
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の六 (Article 321-7-6), art-321-7-6 — https://japanlaw.org/ja/local-tax-act/art-321-7-6 · https://japanlaw.org/l/325AC0000000226/art-321-7-6
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の七 (Article 321-7-7), art-321-7-7 — https://japanlaw.org/ja/local-tax-act/art-321-7-7 · https://japanlaw.org/l/325AC0000000226/art-321-7-7
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の八 (Article 321-7-8), art-321-7-8 — https://japanlaw.org/ja/local-tax-act/art-321-7-8 · https://japanlaw.org/l/325AC0000000226/art-321-7-8
- art-321-7-12/par-1: 第三百二十一条の七の二から前条まで → 地方税法 第三百二十一条の七の九 (Article 321-7-9), art-321-7-9 — https://japanlaw.org/ja/local-tax-act/art-321-7-9 · https://japanlaw.org/l/325AC0000000226/art-321-7-9

## Cited by

1 provision cites this one. No official source publishes this direction.

- 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

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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-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, 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