# 地方税法 / Local Tax Act — 第四百七十六条 (Article 476)

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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: 第四百七十六条 (Article 476)（たばこ税の普通徴収の手続） — address `art-476`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-476
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-476
- 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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### 第四百七十六条（たばこ税の普通徴収の手続） — Procedures for Ordinary Collection of Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-476 · https://japanlaw.org/ja/local-tax-act/art-476 · https://japanlaw.org/l/325AC0000000226/art-476</sup>

    **第一項**  第四百七十二条ただし書の規定によりたばこ税を普通徴収の方法によつて徴収する場合においては、当該市町村の条例で定めるところにより、納期を定めて徴収するものとする。
    <sup>art-476/par-1 · https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1</sup>
    Where tobacco tax is collected by the method of ordinary collection pursuant to the proviso to Article 472, it is to be collected by fixing payment periods, as provided by the Municipal Ordinance of that municipality.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、普通徴収の方法によつて徴収されるたばこ税を納付すべき納税者（以下この節において「納税者」という。）に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
    <sup>art-476/par-2 · https://japanlaw.org/ja/local-tax-act/art-476/par-2 · https://japanlaw.org/l/325AC0000000226/art-476/par-2</sup>
    In the case referred to in the preceding paragraph, the tax notice to be delivered to the taxpayer who is to pay the tobacco tax collected by the method of ordinary collection (hereinafter in this Section referred to as the "taxpayer") must be delivered to the taxpayer no later than 10 days before the due date for payment.
    <sup>machine translation, not official</sup>

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## Cites
- art-476/par-1: 第四百七十二条 → 地方税法 第四百七十二条 (Article 472), art-472 — https://japanlaw.org/ja/local-tax-act/art-472 · https://japanlaw.org/l/325AC0000000226/art-472
- art-476/par-2: 前項 → 地方税法 第四百七十六条第一項 (Article 476, paragraph (1)), art-476/par-1 — https://japanlaw.org/ja/local-tax-act/art-476/par-1 · https://japanlaw.org/l/325AC0000000226/art-476/par-1

## Cited by

11 provisions cite this one. No official source publishes this direction.

- 地方税法 第四百七十六条第二項（たばこ税の普通徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-476/par-2 · https://japanlaw.org/l/325AC0000000226/art-476/par-2
- 地方税法 第四百八十二条第二項（納期限後に納付するたばこ税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-482/par-2 · https://japanlaw.org/l/325AC0000000226/art-482/par-2
- 地方税法 第四百八十二条第三項（納期限後に納付するたばこ税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-482/par-3 · https://japanlaw.org/l/325AC0000000226/art-482/par-3
- 地方税法 附則第九条第六項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-6
- 地方税法 附則第十四条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-6
- 地方税法 附則第十七条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-6
- 地方税法 附則第十二条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6
- 地方税法 附則第二十条第七項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7
- 地方税法 附則第二十三条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-6
- 地方税法 附則第二十五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-6
- 地方税法 附則第二十六条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-26/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-6

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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-20261027T214204-082, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-143, 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