# 地方税法 / Local Tax Act — 第三百二十一条の七の十四 (Article 321-7-14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-321-7-14. 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十四 (Article 321-7-14)（個人の市町村民税の徴収猶予に係る国税庁長官の通知） — address `art-321-7-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-7-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-7-14 - 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十四（個人の市町村民税の徴収猶予に係る国税庁長官の通知） — Notification by the Commissioner of the National Tax Agency Concerning Deferral of Collection of Individual Municipal Inhabitant Tax caption: machine translation, not official art-321-7-14 · https://japanlaw.org/ja/local-tax-act/art-321-7-14 · https://japanlaw.org/l/325AC0000000226/art-321-7-14 **第一項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合には、遅滞なく、その旨、これらの申立てに係る租税特別措置法第四十条の三の三第二十二項第一号に掲げる更正決定に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。 art-321-7-14/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-7-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-14/par-1 In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。 art-321-7-14/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-7-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-7-14/par-2 If, in the case where a petition has been filed with the Commissioner of the National Tax Agency or a petition has been filed with the competent authority of a treaty partner state, etc., a case has arisen where there is no agreement prescribed in paragraph (1) of the preceding Article in the mutual agreement procedure pertaining to those petitions, or any other case specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該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所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。 art-321-7-14/par-3 · https://japanlaw.org/ja/local-tax-act/art-321-7-14/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-14/par-3 If, in the case where a petition has been filed with the Commissioner of the National Tax Agency or a petition has been filed with the competent authority of a treaty partner state, etc., the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other matters specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-321-7-14/par-1: 租税特別措置法第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1 - art-321-7-14/par-2: 前条第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1 - art-321-7-14/par-3: 前条第一項 → 地方税法 第三百二十一条の七の十三第一項 (Article 321-7-13, paragraph (1)), art-321-7-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1 - art-321-7-14/par-3: 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 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第三百二十一条の七の十三第一項（租税条約に基づく申立てが行われた場合における個人の市町村民税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-321-7-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7-13/par-1 - 地方税法 附則第十六条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-16/par-3 - 地方税法 附則第十五条第四項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-15/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/par-4 --- ## 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 — Machine translation, batch local-tax-act-20261027T214204-116, 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-20261027T214204-116, 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