# 地方税法 / Local Tax Act — 第七百一条の七十四 (Article 701-74)

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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: 第七百一条の七十四 (Article 701-74)（指定都市等でなくなつた場合等の特例） — address `art-701-74`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-74
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-74
- 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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### 第七百一条の七十四（指定都市等でなくなつた場合等の特例） — Special Provisions in the Case Where a City Ceases to Be a Designated City, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-701-74 · https://japanlaw.org/ja/local-tax-act/art-701-74 · https://japanlaw.org/l/325AC0000000226/art-701-74</sup>

    **第一項**  指定都市等であつた市が指定都市等に該当しなくなつた場合において、当該該当しなくなつた際において当該指定都市等に申告納付すべき事業所税額があるときの当該事業所税額に係る本節の規定の適用に関する特例その他指定都市等であつた市が指定都市等に該当しなくなり、若しくは指定都市等に該当しない市が新たに指定都市等となり、又は指定都市等の区域に係る廃置分合若しくは境界の変更があつた場合における事業所税の賦課徴収に関し必要な経過措置は、政令で定める。
    <sup>art-701-74/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-74/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-74/par-1</sup>
    Special provisions concerning the application of the provisions of this Section to the amount of business office tax where, in the case where a city that was a designated city, etc. has ceased to fall under a designated city, etc., there is an amount of business office tax to be filed and paid to that designated city, etc. at the time it so ceased to fall under it, and other transitional measures necessary for the assessment and collection of business office tax in the case where a city that was a designated city, etc. has ceased to fall under a designated city, etc., a city that does not fall under a designated city, etc. has newly become a designated city, etc., or there has been an abolition, establishment, division or merger of, or a change in the boundaries of, the area of a designated city, etc., are specified by Cabinet Order.
    <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-20261027T214204-166, 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