# 地方税法 / Local Tax Act — 第七百三条の二 (Article 703-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-703-2. 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: 第七百三条の二 (Article 703-2)（共同施設税） — address `art-703-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-703-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-703-2 - 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. --- ### 第七百三条の二（共同施設税） — Joint Facility Tax caption: machine translation, not official art-703-2 · https://japanlaw.org/ja/local-tax-act/art-703-2 · https://japanlaw.org/l/325AC0000000226/art-703-2 **第一項** 市町村は、共同作業場、共同倉庫、共同集荷場、汚物処理施設その他これらに類する施設に要する費用に充てるため、当該施設に因り特に利益を受ける者に対し、共同施設税を課することができる。 art-703-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-703-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-2/par-1 A municipality may, in order to defray the expenses of joint workplaces, joint warehouses, joint collection centers, sewage treatment facilities and other similar facilities, impose joint facility tax on persons who particularly benefit from such a facility. machine translation, not official **第二項** 共同施設税の課税額（数年にわたつて課する場合においては、各年の課税額の総額）は、当該納税者が前項の施設に因り特に受ける利益の限度をこえることができない。 art-703-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-703-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-2/par-2 The taxable amount of joint facility tax (where it is imposed over several years, the total of the taxable amounts for each year) cannot exceed the limit of the benefit that the taxpayer in question particularly receives from the facility referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-703-2/par-2: 前項 → 地方税法 第七百三条の二第一項 (Article 703-2, paragraph (1)), art-703-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-2/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百三条の二第二項（共同施設税） — https://japanlaw.org/ja/local-tax-act/art-703-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-2/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