# 地方税法 / Local Tax Act — 第四十四条 (Article 44)

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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: 第四十四条 (Article 44)（個人の道府県民税に係る納期限の延長） — address `art-44`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-44
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-44
- 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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### 第四十四条（個人の道府県民税に係る納期限の延長） — Extension of the Due Date for Payment Relating to Individual Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-44 · https://japanlaw.org/ja/local-tax-act/art-44 · https://japanlaw.org/l/325AC0000000226/art-44</sup>

      **第一項**  市町村長が個人の市町村民税の納期限を延長した場合においては、当該納税者又は特別徴収義務者に係る個人の道府県民税の納期限についても、同一期間延長されたものとする。
      <sup>art-44/par-1 · https://japanlaw.org/ja/local-tax-act/art-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-44/par-1</sup>
      Where the mayor of a municipality has extended the due date for payment of individual municipal inhabitant tax, the due date for payment of individual prefectural inhabitant tax relating to the taxpayer or special collection agent concerned is also deemed to have been extended for the same period.
      <sup>machine translation, not official</sup>

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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-20261027T214204-030, 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