# 地方税法 / Local Tax Act — 第四十五条 (Article 45)

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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: 第四十五条 (Article 45)（個人の道府県民税又は延滞金額の減免） — address `art-45`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-45
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-45
- 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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### 第四十五条（個人の道府県民税又は延滞金額の減免） — Reduction or Exemption of Individual Prefectural Inhabitant Tax or Amount of Delinquency Charge
<sup>caption: machine translation, not official</sup>
<sup>art-45 · https://japanlaw.org/ja/local-tax-act/art-45 · https://japanlaw.org/l/325AC0000000226/art-45</sup>

      **第一項**  市町村長が個人の市町村民税又はその延滞金額を減免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又はその延滞金額についても当該市町村民税又は延滞金額に対する減免額の割合と同じ割合によつて減免されたものとする。
      <sup>art-45/par-1 · https://japanlaw.org/ja/local-tax-act/art-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-45/par-1</sup>
      Where the mayor of a municipality has reduced or exempted individual municipal inhabitant tax or the amount of delinquency charge thereon, the individual prefectural inhabitant tax or the amount of delinquency charge thereon relating to the taxpayer or special collection agent concerned is also deemed to have been reduced or exempted at the same ratio as the ratio of the amount reduced or exempted to that municipal inhabitant tax or amount of delinquency charge.
      <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