# 地方税法 / Local Tax Act — 第四十六条 (Article 46) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-46. 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: 第四十六条 (Article 46)（個人の道府県民税の賦課徴収に関する報告等） — address `art-46` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-46 - 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. --- ### 第四十六条（個人の道府県民税の賦課徴収に関する報告等） — Reports, etc. on the Assessment and Collection of Individual Prefectural Inhabitant Tax caption: machine translation, not official art-46 · https://japanlaw.org/ja/local-tax-act/art-46 · https://japanlaw.org/l/325AC0000000226/art-46 **第一項** 市町村長は、当該道府県の条例で定めるところにより、道府県知事に対し、個人の道府県民税の納税義務者の数、個人の道府県民税額その他必要な事項を報告するものとする。 art-46/par-1 · https://japanlaw.org/ja/local-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-46/par-1 A mayor of a municipality is to report to the prefectural governor, as provided by the Prefectural Ordinance of that prefecture, the number of persons liable for individual prefectural inhabitant tax, the amount of individual prefectural inhabitant tax, and other necessary matters. machine translation, not official **第二項** 市町村長は、毎年六月三十日までに、道府県の条例で定めるところにより、道府県知事に対し、毎年五月三十一日現在における個人の道府県民税に係る滞納の状況を報告しなければならない。 art-46/par-2 · https://japanlaw.org/ja/local-tax-act/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-46/par-2 A mayor of a municipality must, by June 30 each year, as provided by Prefectural Ordinance, report to the prefectural governor the status of delinquency in individual prefectural inhabitant tax as of May 31 each year. machine translation, not official **第三項** 道府県知事は、必要があると認める場合には、前二項に規定するもののほか、市町村長に対し、当該市町村に係る個人の道府県民税の賦課徴収に関する事項の報告を請求することができる。 art-46/par-3 · https://japanlaw.org/ja/local-tax-act/art-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-46/par-3 When the prefectural governor finds it necessary, in addition to what is prescribed in the preceding two paragraphs, the governor may request the mayor of a municipality to report on matters concerning the assessment and collection of individual prefectural inhabitant tax relating to that municipality. machine translation, not official **第四項** 道府県知事が、市町村長に対し、個人の道府県民税及び市町村民税の賦課徴収に関する書類を閲覧し、又は記録することを請求した場合には、市町村長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。 art-46/par-4 · https://japanlaw.org/ja/local-tax-act/art-46/par-4 · https://japanlaw.org/l/325AC0000000226/art-46/par-4 Where the prefectural governor requests the mayor of a municipality to allow the inspection or recording of documents relating to the assessment and collection of individual prefectural inhabitant tax and municipal inhabitant tax, the mayor of the municipality is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents. machine translation, not official **第五項** 道府県知事が、政府に対し、所得割の賦課徴収に関し必要な書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。 art-46/par-5 · https://japanlaw.org/ja/local-tax-act/art-46/par-5 · https://japanlaw.org/l/325AC0000000226/art-46/par-5 Where the prefectural governor requests the Government to allow the inspection or recording of documents necessary for the assessment and collection of the income levy, the Government is to allow the prefectural governor or a staff member designated by the governor to inspect or record the relevant documents. machine translation, not official --- ## Cites - art-46/par-3: 前二項 → 地方税法 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-46/par-1 - art-46/par-3: 前二項 → 地方税法 第四十六条第二項 (Article 46, paragraph (2)), art-46/par-2 — https://japanlaw.org/ja/local-tax-act/art-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-46/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第二十三条第一項第四号の二イ（２）（道府県民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-23/par-1/item-4-2/sub-1/sub2-2 · https://japanlaw.org/l/325AC0000000226/art-23/par-1/item-4-2/sub-1/sub2-2 - 地方税法 第四十六条第三項（個人の道府県民税の賦課徴収に関する報告等） — https://japanlaw.org/ja/local-tax-act/art-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-46/par-3 - 地方税法 第七十二条の二十一第一項第二号（資本割の課税標準の算定の方法） — https://japanlaw.org/ja/local-tax-act/art-72-21/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-21/par-1/item-2 - 地方税法 第二百九十二条第一項第四号の二イ（２）（市町村民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-4-2/sub-1/sub2-2 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-4-2/sub-1/sub2-2 - 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八項（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-8 · https://japanlaw.org/l/325AC0000000226/art-739-5/par-8 - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十九条第一項第十号（特定個人情報の提供の制限） — https://japanlaw.org/ja/my-number-act/art-19/par-1/item-10 · https://japanlaw.org/l/425AC0000000027/art-19/par-1/item-10 --- ## 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-20261027T202151-041, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-031, 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