# 地方税法 / Local Tax Act — 第四十二条 (Article 42) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-42. 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: 第四十二条 (Article 42)（個人の道府県民税に係る地方団体の徴収金の納付又は納入等） — address `art-42` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-42 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-42 - 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. --- ### 第四十二条（個人の道府県民税に係る地方団体の徴収金の納付又は納入等） — Payment or Remittance, etc. of Local Government Levies on Individual Prefectural Inhabitant Tax caption: machine translation, not official art-42 · https://japanlaw.org/ja/local-tax-act/art-42 · https://japanlaw.org/l/325AC0000000226/art-42 **第一項** 個人の道府県民税の納税義務者又は特別徴収義務者は、その個人の道府県民税に係る地方団体の徴収金を、個人の市町村民税に係る地方団体の徴収金の納付又は納入の例により、これと併せて納付し、又は納入しなければならない。 art-42/par-1 · https://japanlaw.org/ja/local-tax-act/art-42/par-1 · https://japanlaw.org/l/325AC0000000226/art-42/par-1 A person liable for individual prefectural inhabitant tax or a special collection agent must pay or remit the local government levies relating to that individual prefectural inhabitant tax, together with the payment or remittance of the local government levies relating to individual municipal inhabitant tax, in accordance with the rules for that payment or remittance. machine translation, not official **第二項** 個人の道府県民税及び個人の市町村民税に係る地方団体の徴収金の納付又は納入があつた場合には、その納付額又は納入額から督促手数料及び滞納処分費を控除した額を個人の道府県民税及び個人の市町村民税の額に按分した額に相当する個人の道府県民税又は個人の市町村民税に係る地方団体の徴収金の納付又は納入があつたものとする。 art-42/par-2 · https://japanlaw.org/ja/local-tax-act/art-42/par-2 · https://japanlaw.org/l/325AC0000000226/art-42/par-2 Where local government levies relating to individual prefectural inhabitant tax and individual municipal inhabitant tax have been paid or remitted, the payment or remittance of the local government levies relating to individual prefectural inhabitant tax or individual municipal inhabitant tax is deemed to have been made in the amount obtained by apportioning the amount obtained by deducting the demand fee and the expenses for the delinquent tax collection procedure from the amount paid or remitted, according to the amounts of individual prefectural inhabitant tax and individual municipal inhabitant tax. machine translation, not official ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第四十一条第三項（個人の道府県民税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-41/par-3 - 地方税法 第七百三十九条の四第一項（個人の市町村民税に係る地方団体の徴収金、個人の道府県民税に係る地方団体の徴収金及び森林環境税に係る徴収金の納付又は納入等） — https://japanlaw.org/ja/local-tax-act/art-739-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-4/par-1 - 地方税法 第七百三十九条の五第一項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/ja/local-tax-act/art-739-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-1 - 地方税法 第七百三十九条の五第二項（個人の道府県民税に係る徴収及び滞納処分の特例等） — https://japanlaw.org/ja/local-tax-act/art-739-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-2 - 地方税法 附則第九条第五項（地方税法の一部改正に伴う経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4311-3/art-9/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4311-3/art-9/par-5 --- ## 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-20261027T214204-030, 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