# 地方税法 / Local Tax Act — 第四条 (Article 4)

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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: 第四条 (Article 4)（道府県が課することができる税目） — address `art-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-4
- 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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### 第四条（道府県が課することができる税目） — Taxes That May Be Imposed by Prefectures
<sup>caption: machine translation, not official</sup>
<sup>art-4 · https://japanlaw.org/ja/local-tax-act/art-4 · https://japanlaw.org/l/325AC0000000226/art-4</sup>

  **第一項**  道府県税は、普通税及び目的税とする。
  <sup>art-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-4/par-1</sup>
  Prefectural taxes are ordinary taxes and earmarked taxes.
  <sup>machine translation, not official</sup>

  **第二項**  道府県は、普通税として、次に掲げるものを課するものとする。ただし、徴収に要すべき経費が徴収すべき税額に比して多額であると認められるものその他特別の事情があるものについては、この限りでない。
  <sup>art-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-4/par-2</sup>
  A prefecture is to impose the following as ordinary taxes; provided, however, that this does not apply to a tax for which the expenses required for collection are found to be large compared with the amount of tax to be collected, or to a tax for which there are other special circumstances.
  <sup>machine translation, not official</sup>

    **一**  道府県民税
    <sup>art-4/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-1</sup>
    prefectural inhabitant tax;
    <sup>machine translation, not official</sup>

    **二**  事業税
    <sup>art-4/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-2</sup>
    enterprise tax;
    <sup>machine translation, not official</sup>

    **三**  地方消費税
    <sup>art-4/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-3</sup>
    local consumption tax;
    <sup>machine translation, not official</sup>

    **四**  不動産取得税
    <sup>art-4/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-4</sup>
    real property acquisition tax;
    <sup>machine translation, not official</sup>

    **五**  道府県たばこ税
    <sup>art-4/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-5 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-5</sup>
    prefectural tobacco tax;
    <sup>machine translation, not official</sup>

    **六**  ゴルフ場利用税
    <sup>art-4/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-6 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-6</sup>
    golf course use tax;
    <sup>machine translation, not official</sup>

    **七**  軽油引取税
    <sup>art-4/par-2/item-7 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-7 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-7</sup>
    light oil delivery tax;
    <sup>machine translation, not official</sup>

    **八**  自動車税
    <sup>art-4/par-2/item-8 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-8 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-8</sup>
    automobile tax;
    <sup>machine translation, not official</sup>

    **九**  鉱区税
    <sup>art-4/par-2/item-9 · https://japanlaw.org/ja/local-tax-act/art-4/par-2/item-9 · https://japanlaw.org/l/325AC0000000226/art-4/par-2/item-9</sup>
    mining area tax.
    <sup>machine translation, not official</sup>

  **第三項**  道府県は、前項各号に掲げるものを除くほか、別に税目を起こして、普通税を課することができる。
  <sup>art-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-4/par-3</sup>
  In addition to what is listed in the items of the preceding paragraph, a prefecture may establish a separate tax item and impose an ordinary tax.
  <sup>machine translation, not official</sup>

  **第四項**  道府県は、目的税として、狩猟税を課するものとする。
  <sup>art-4/par-4 · https://japanlaw.org/ja/local-tax-act/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-4/par-4</sup>
  A prefecture is to impose a hunting tax as an earmarked tax.
  <sup>machine translation, not official</sup>

  **第五項**  道府県は、前項に規定するものを除くほか、目的税として、水利地益税を課することができる。
  <sup>art-4/par-5 · https://japanlaw.org/ja/local-tax-act/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-4/par-5</sup>
  In addition to what is provided for in the preceding paragraph, a prefecture may impose a water utilization and land benefit tax as an earmarked tax.
  <sup>machine translation, not official</sup>

  **第六項**  道府県は、前二項に規定するものを除くほか、別に税目を起こして、目的税を課することができる。
  <sup>art-4/par-6 · https://japanlaw.org/ja/local-tax-act/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-4/par-6</sup>
  In addition to what is provided for in the preceding two paragraphs, a prefecture may establish a separate tax item and impose an earmarked tax.
  <sup>machine translation, not official</sup>

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## Cites
- art-4/par-3: 前項 → 地方税法 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-4/par-2
- art-4/par-5: 前項 → 地方税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-4/par-4
- art-4/par-6: 前二項 → 地方税法 第四条第四項 (Article 4, paragraph (4)), art-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-4/par-4
- art-4/par-6: 前二項 → 地方税法 第四条第五項 (Article 4, paragraph (5)), art-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-4/par-5

## Cited by

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

- 地方税法 第四条第三項（道府県が課することができる税目） — https://japanlaw.org/ja/local-tax-act/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-4/par-3
- 地方税法 第四条第五項（道府県が課することができる税目） — https://japanlaw.org/ja/local-tax-act/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-4/par-5
- 地方税法 第四条第六項（道府県が課することができる税目） — https://japanlaw.org/ja/local-tax-act/art-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-4/par-6
- 地方税法 第十条の四第二項（法人の分割に係る連帯納税の責任） — https://japanlaw.org/ja/local-tax-act/art-10-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-10-4/par-2
- 地方税法 第七百三十四条第一項（都における普通税の特例） — https://japanlaw.org/ja/local-tax-act/art-734/par-1 · https://japanlaw.org/l/325AC0000000226/art-734/par-1
- 地方税法 第七百三十四条第二項第一号（都における普通税の特例） — https://japanlaw.org/ja/local-tax-act/art-734/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-1
- 地方税法 第七百三十四条第二項第二号（都における普通税の特例） — https://japanlaw.org/ja/local-tax-act/art-734/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-734/par-2/item-2
- 地方税法 第七百四十条第一項（大規模の償却資産に対する道府県の課税権） — https://japanlaw.org/ja/local-tax-act/art-740/par-1 · https://japanlaw.org/l/325AC0000000226/art-740/par-1
- 租税特別措置法 第六十六条の七第四項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-7/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-7/par-4/item-2
- 租税特別措置法 第六十六条の九の三第三項第二号 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-9-3/par-3/item-2 · https://japanlaw.org/l/332AC0000000026/art-66-9-3/par-3/item-2

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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-20261027T202151-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-001, 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