# 地方税法 / Local Tax Act — 第四十三条 (Article 43) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-43. 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: 第四十三条 (Article 43)（個人の道府県民税の納税通知書等） — address `art-43` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-43 - 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. --- ### 第四十三条（個人の道府県民税の納税通知書等） — Tax Notice, etc. for Individual Prefectural Inhabitant Tax caption: machine translation, not official art-43 · https://japanlaw.org/ja/local-tax-act/art-43 · https://japanlaw.org/l/325AC0000000226/art-43 **第一項** 第四十一条第一項の規定により個人の道府県民税を賦課徴収する市町村が当該個人の道府県民税の賦課徴収に用いる納税通知書、納期限変更告知書、特別徴収義務者及び特別徴収に係る納税義務者に交付する特別徴収の方法によつて徴収する旨の通知書、督促状その他の文書は、当該市町村の個人の市町村民税の賦課徴収に用いるそれらの文書と併せて、総務省令で定める様式に準じて作成するものとする。 art-43/par-1 · https://japanlaw.org/ja/local-tax-act/art-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-43/par-1 The tax notice, notice of change of the due date for payment, written notice to the effect that collection will be by the method of special collection delivered to the special collection agent and to the person liable for tax in respect of special collection, demand letter and other documents that a municipality assessing and collecting individual prefectural inhabitant tax under Article 41, paragraph (1) uses for the assessment and collection of that individual prefectural inhabitant tax are to be prepared, together with those documents used for the assessment and collection of the individual municipal inhabitant tax of that municipality, in conformity with the forms specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-43/par-1: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1 ## Cited by 4 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 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1 - 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1 - 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