# 地方税法 / Local Tax Act — 第七百二条の七 (Article 702-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-702-7. 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: 第七百二条の七 (Article 702-7)（都市計画税の納期） — address `art-702-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-702-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-702-7 - 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. --- ### 第七百二条の七（都市計画税の納期） — Payment Periods of City Planning Tax caption: machine translation, not official art-702-7 · https://japanlaw.org/ja/local-tax-act/art-702-7 · https://japanlaw.org/l/325AC0000000226/art-702-7 **第一項** 都市計画税の納期は、四月、七月、十二月及び二月中において、当該市町村の条例で定める。ただし、特別の事情がある場合においては、これと異なる納期を定めることができる。 art-702-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-702-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-7/par-1 The payment periods of city planning tax are to be specified by the Municipal Ordinance of the municipality within April, July, December and February; provided, however, that where there are special circumstances, payment periods different from these may be specified. machine translation, not official **第二項** 都市計画税額（次条第一項前段の規定によつて固定資産税をあわせて徴収する場合にあつては、都市計画税額と固定資産税額との合算額とする。）が市町村の条例で定める金額以下であるものについては、当該市町村は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。 art-702-7/par-2 · https://japanlaw.org/ja/local-tax-act/art-702-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-7/par-2 With respect to city planning tax for which the city planning tax amount (where fixed assets tax is collected together under the first sentence of paragraph (1) of the following Article, the total of the city planning tax amount and the fixed assets tax amount) is not more than the amount specified by Municipal Ordinance of the municipality, the municipality may collect the whole amount in any one of the payment periods specified under the preceding paragraph. machine translation, not official --- ## Cites - art-702-7/par-2: 次条第一項 → 地方税法 第七百二条の八第一項 (Article 702-8, paragraph (1)), art-702-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-702-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-8/par-1 - art-702-7/par-2: 前項 → 地方税法 第七百二条の七第一項 (Article 702-7, paragraph (1)), art-702-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-702-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-702-7/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百二条の七第二項（都市計画税の納期） — https://japanlaw.org/ja/local-tax-act/art-702-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-702-7/par-2 --- ## 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-20261027T214204-167, 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