# 地方税法 / Local Tax Act — 第三百六十五条 (Article 365)

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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: 第三百六十五条 (Article 365)（固定資産税に係る納期前の納付） — address `art-365`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-365
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-365
- 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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### 第三百六十五条（固定資産税に係る納期前の納付） — Payment of Fixed Assets Tax before the Payment Period
<sup>caption: machine translation, not official</sup>
<sup>art-365 · https://japanlaw.org/ja/local-tax-act/art-365 · https://japanlaw.org/l/325AC0000000226/art-365</sup>

    **第一項**  固定資産税の納税者は、納税通知書に記載された納付額のうち到来した納期に係る納付額に相当する金額の税金を納付しようとする場合においては、当該納期の後の納期に係る納付額に相当する金額の税金をあわせて納付することができる。
    <sup>art-365/par-1 · https://japanlaw.org/ja/local-tax-act/art-365/par-1 · https://japanlaw.org/l/325AC0000000226/art-365/par-1</sup>
    A taxpayer of fixed assets tax who intends to pay tax in an amount equivalent to the amount payable for a payment period that has arrived, out of the amounts payable stated in the tax notice, may also pay together tax in amounts equivalent to the amounts payable for payment periods after that payment period.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定によつて固定資産税の納税者が当該納期の後の納期に係る納付額に相当する金額の税金を納付した場合においては、市町村は、当該市町村の条例で定める金額の報奨金をその納税者に交付することができる。但し、当該納税者の未納に係る地方団体の徴収金がある場合においては、この限りでない。
    <sup>art-365/par-2 · https://japanlaw.org/ja/local-tax-act/art-365/par-2 · https://japanlaw.org/l/325AC0000000226/art-365/par-2</sup>
    If a taxpayer of fixed assets tax has paid, under the preceding paragraph, tax in an amount equivalent to the amount payable for a payment period after that payment period, the municipality may grant to the taxpayer a monetary incentive in the amount specified by Municipal Ordinance of the municipality; provided, however, that this does not apply if there are local government levies unpaid by the taxpayer.
    <sup>machine translation, not official</sup>

    **第三項**  前項の報奨金の額は、第一項の規定によつて納期前に納付した税額の百分の一に、納期前に係る月数（一月未満の端数がある場合においては、十四日以下は切り捨て、十五日以上は一月とする。）を乗じて得た額をこえることができない。
    <sup>art-365/par-3 · https://japanlaw.org/ja/local-tax-act/art-365/par-3 · https://japanlaw.org/l/325AC0000000226/art-365/par-3</sup>
    The amount of the monetary incentive under the preceding paragraph may not exceed the amount obtained by multiplying one percent of the amount of tax paid before the payment period under paragraph (1) by the number of months before the payment period (where there is a fraction of less than one month, a fraction of 14 days or less is to be discarded and a fraction of 15 days or more is to be counted as one month).
    <sup>machine translation, not official</sup>

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## Cites
- art-365/par-2: 前項 → 地方税法 第三百六十五条第一項 (Article 365, paragraph (1)), art-365/par-1 — https://japanlaw.org/ja/local-tax-act/art-365/par-1 · https://japanlaw.org/l/325AC0000000226/art-365/par-1
- art-365/par-3: 前項 → 地方税法 第三百六十五条第二項 (Article 365, paragraph (2)), art-365/par-2 — https://japanlaw.org/ja/local-tax-act/art-365/par-2 · https://japanlaw.org/l/325AC0000000226/art-365/par-2
- art-365/par-3: 第一項 → 地方税法 第三百六十五条第一項 (Article 365, paragraph (1)), art-365/par-1 — https://japanlaw.org/ja/local-tax-act/art-365/par-1 · https://japanlaw.org/l/325AC0000000226/art-365/par-1

## Cited by

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

- 地方税法 第三百六十五条第二項（固定資産税に係る納期前の納付） — https://japanlaw.org/ja/local-tax-act/art-365/par-2 · https://japanlaw.org/l/325AC0000000226/art-365/par-2
- 地方税法 第三百六十五条第三項（固定資産税に係る納期前の納付） — https://japanlaw.org/ja/local-tax-act/art-365/par-3 · https://japanlaw.org/l/325AC0000000226/art-365/par-3
- 地方税法 第七百二条の八第一項（都市計画税の賦課徴収等） — https://japanlaw.org/ja/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1
- 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/ja/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/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-20261027T214204-114, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, 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-20261027T214204-131, 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