# 地方税法 / Local Tax Act — 第七百三条の四 (Article 703-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-703-4. 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: 第七百三条の四 (Article 703-4)（国民健康保険税） — address `art-703-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-703-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-703-4 - 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. --- ### 第七百三条の四（国民健康保険税） — National Health Insurance Tax caption: machine translation, not official art-703-4 · https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 **第一項** 国民健康保険を行う市町村（一部事務組合又は広域連合を設けて国民健康保険を行う場合には、当該一部事務組合又は広域連合に加入している市町村）は、当該市町村の国民健康保険に関する特別会計において負担する次に掲げる費用に充てるため、国民健康保険の被保険者（以下この節において「被保険者」という。）である世帯主（当該市町村の区域内に住所を有する世帯主に限る。）に対し、国民健康保険税を課することができる。 art-703-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1 A municipality that carries out National Health Insurance (where National Health Insurance is carried out through the establishment of a partial-affairs association or wide-area union, the municipalities that have joined that partial-affairs association or wide-area union) may impose national health insurance tax on a householder who is an insured person under National Health Insurance (hereinafter in this Section referred to as an "insured person") (limited to a householder who has a domicile within the area of that municipality), in order to defray the following expenses borne by the special account for National Health Insurance of that municipality. machine translation, not official **一** 国民健康保険法の規定による国民健康保険事業費納付金（以下この条において「国民健康保険事業費納付金」という。）の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する高齢者の医療の確保に関する法律の規定による前期高齢者納付金等、同法の規定による後期高齢者支援金等（以下この条において「後期高齢者支援金等」という。）及び同法の規定による出産育児関係事務費拠出金、介護保険法の規定による納付金（以下この条において「介護納付金」という。）、感染症の予防及び感染症の患者に対する医療に関する法律の規定による流行初期医療確保拠出金等並びに子ども・子育て支援法（平成二十四年法律第六十五号）の規定による子ども・子育て支援納付金（以下この条において「子ども・子育て支援納付金」という。）の納付に要する費用を含む。以下この条において同じ。） art-703-4/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-1 The expenses required for payment of the national health insurance business contribution under the provisions of the National Health Insurance Act (hereinafter in this Article referred to as the "national health insurance business contribution") (including the expenses required for payment of the contributions for the young-old, etc. under the provisions of the Act on Assurance of Medical Care for Elderly People, the aid for the old-old, etc. under the provisions of that Act (hereinafter in this Article referred to as "aid for the old-old, etc."), and the contribution for administrative expenses relating to childbirth and childcare under the provisions of that Act, the payment under the provisions of the Long-Term Care Insurance Act (hereinafter in this Article referred to as the "long-term care payment"), the contributions, etc. for securing medical care in the initial stage of an epidemic under the provisions of the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases, and the children and child-rearing support levy under the provisions of the Act on Support for Children and Child-rearing (Act No. 65 of 2012) (hereinafter in this Article referred to as the "children and child-rearing support levy"), which are borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies hereinafter in this Article) machine translation, not official **二** 国民健康保険法の規定による財政安定化基金拠出金（第三項第一号ハにおいて「財政安定化基金拠出金」という。）の納付に要する費用 art-703-4/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-2 The expenses required for payment of the fiscal stabilization fund contribution under the provisions of the National Health Insurance Act (referred to as the "fiscal stabilization fund contribution" in paragraph (3), item (i), (c)) machine translation, not official **三** その他国民健康保険事業に要する費用 art-703-4/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-3 Other expenses required for national health insurance services machine translation, not official **第二項** 国民健康保険税の納税義務者に対する課税額は、当該納税義務者及びその世帯に属する被保険者につき算定した次に掲げる額の合算額とする。 art-703-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2 The amount of tax imposed on a person liable for national health insurance tax is the total of the following amounts calculated for that person liable for tax and the insured persons belonging to that person's household. machine translation, not official **一** 基礎課税額（国民健康保険税のうち、国民健康保険を行う市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用のうち、当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分を除く。次項第一号ヘ及び第二号ニにおいて同じ。）に充てるための国民健康保険税の課税額をいう。以下国民健康保険税について同じ。） art-703-4/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-1 The basic levy amount (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality that carries out National Health Insurance (excluding, from the expenses required for payment of the national health insurance business contribution, the portion to be applied to the expenses required for payment of the aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for National Health Insurance of the prefecture encompassing that municipality; the same applies in paragraph (3), item (i), (f) and item (ii), (d)); the same applies hereinafter with regard to national health insurance tax) machine translation, not official **二** 後期高齢者支援金等課税額（国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等の納付に要する費用に充てる部分に限る。）に充てるための国民健康保険税の課税額をいう。以下国民健康保険税について同じ。） art-703-4/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-2 The levy part for aid for the old-old, etc. (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the aid for the old-old, etc. borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter with regard to national health insurance tax) machine translation, not official **三** 介護納付金課税被保険者（被保険者のうち、介護保険法第九条第二号に規定する第二号被保険者であるものをいう。以下この条において同じ。）につき算定した介護納付金課税額（国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する介護納付金の納付に要する費用に充てる部分に限る。）に充てるための国民健康保険税の課税額をいう。以下この条において同じ。） art-703-4/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-3 The long-term care payment levy (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the long-term care payment borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter in this Article) calculated for insured persons subject to the long-term care payment levy (meaning, among insured persons, those who are Category 2 insured persons prescribed in Article 9, item (ii) of the Long-Term Care Insurance Act; the same applies hereinafter in this Article) machine translation, not official **四** 子ども・子育て支援納付金課税額（国民健康保険税のうち、国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する子ども・子育て支援納付金の納付に要する費用に充てる部分に限る。）に充てるための国民健康保険税の課税額をいう。以下この条において同じ。） art-703-4/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-4 The children and child-rearing support levy part (meaning, of national health insurance tax, the amount of national health insurance tax imposed to defray the expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to the expenses required for payment of the children and child-rearing support levy borne by the special account for National Health Insurance of the prefecture encompassing that municipality); the same applies hereinafter in this Article) machine translation, not official **第三項** 国民健康保険税の標準基礎課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第五項において「標準基礎課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。 art-703-4/par-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3 The standard total basic levy for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total basic levy" in the following paragraph and paragraph (5)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i). machine translation, not official **一** 当該年度における次に掲げる額の合算額 art-703-4/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1 The total of the following amounts for the fiscal year concerned: machine translation, not official **イ** 被保険者に係る国民健康保険法の規定による療養の給付に要する費用の額から当該給付に係る一部負担金に相当する額を控除した額並びに入院時食事療養費、入院時生活療養費、保険外併用療養費、療養費、訪問看護療養費、特別療養費、移送費、高額療養費及び高額介護合算療養費の支給に要する費用の額の合算額 art-703-4/par-3/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1/sub-1 The total of the amount obtained by deducting the amount equivalent to the co-payment for the benefit from the amount of expenses required for benefits for medical treatment for insured persons under the provisions of the National Health Insurance Act, and the amount of expenses required for the payment of expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, medical care expenses, medical expenses for home-nursing, special medical care expenses, transportation expenses, high-cost medical care expenses and high-cost long-term care combined medical care expenses; machine translation, not official **ロ** 国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分を除く。）の額 art-703-4/par-3/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1/sub-2 The amount of expenses required for payment of the national health insurance business contribution (excluding the portion to be applied to expenses required for payment of aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for national health insurance of the prefecture encompassing the municipality concerned); machine translation, not official **ハ** 財政安定化基金拠出金の納付に要する費用の額 art-703-4/par-3/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1/sub-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1/sub-3 The amount of expenses required for payment of the fiscal stabilization fund contribution; machine translation, not official **ニ** 国民健康保険法第八十一条の二第十項第二号に規定する財政安定化基金事業借入金の償還に要する費用の額 art-703-4/par-3/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1/sub-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1/sub-4 The amount of expenses required for repayment of the fiscal stabilization fund business borrowings prescribed in Article 81-2, paragraph (10), item (ii) of the National Health Insurance Act; machine translation, not official **ホ** 保健事業に要する費用の額 art-703-4/par-3/item-1/sub-5 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1/sub-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1/sub-5 The amount of expenses required for health services; machine translation, not official **ヘ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険の事務の執行に要する費用を除く。）の額 art-703-4/par-3/item-1/sub-6 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1/sub-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1/sub-6 The amount of other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance). machine translation, not official **二** 当該年度における次に掲げる額の合算額 art-703-4/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2 The total of the following amounts for the fiscal year concerned: machine translation, not official **イ** 国民健康保険法第七十四条の規定による補助金の額 art-703-4/par-3/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2/sub-1 The amount of subsidies under the provisions of Article 74 of the National Health Insurance Act; machine translation, not official **ロ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等、介護納付金及び子ども・子育て支援納付金の納付に要する費用に充てる部分に限る。以下ロにおいて同じ。）に係るものを除く。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものを除く。）の額 art-703-4/par-3/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2/sub-2 The amount of subsidies received under the provisions of Article 75 of the National Health Insurance Act (excluding those relating to expenses required for payment of the national health insurance business contribution (limited to the portion to be applied to expenses required for payment of aid for the old-old, etc., the long-term care payment and the children and child-rearing support levy borne by the special account for national health insurance of the prefecture encompassing the municipality concerned; the same applies hereinafter in (b))) and loans made under the provisions of Article 75 of that Act (excluding those relating to expenses required for payment of the national health insurance business contribution); machine translation, not official **ハ** 国民健康保険法第七十五条の二第一項の国民健康保険保険給付費等交付金の額 art-703-4/par-3/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2/sub-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2/sub-3 The amount of the grant for national health insurance benefit expenses, etc. under Article 75-2, paragraph (1) of the National Health Insurance Act; machine translation, not official **ニ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険の事務の執行に要する費用を除く。）のための収入（国民健康保険法第七十三条の二第一項に規定する出産育児交付金を含み、同法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額 art-703-4/par-3/item-2/sub-4 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2/sub-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2/sub-4 The amount of revenue for other expenses required for national health insurance services borne by the special account for national health insurance of the municipality concerned (excluding expenses required for administering national health insurance) (including the childbirth and childcare grants prescribed in Article 73-2, paragraph (1) of the National Health Insurance Act, and excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of that Act); machine translation, not official **三** 当該年度における第七百十七条の規定による基礎課税額の減免の額の総額 art-703-4/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-3 The total amount of the basic levy amount reduced or exempted under the provisions of Article 717 for the fiscal year concerned. machine translation, not official **第四項** 標準基礎課税総額は、次に掲げる額のいずれかによるものとする。 art-703-4/par-4 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 The standard total basic levy is to be one of the following amounts: machine translation, not official **一** 所得割総額、資産割総額、被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4/item-1 The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount; machine translation, not official **二** 所得割総額、被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4/item-2 The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount; machine translation, not official **三** 所得割総額及び被保険者均等割総額の合計額 art-703-4/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4/item-3 The total of the total income levy amount and the total per capita levy amount on insured persons. machine translation, not official **第五項** 国民健康保険税の納税義務者に対する課税額のうち基礎課税額は、前項各号に掲げる標準基礎課税総額の区分に応じ、当該納税義務者及びその世帯に属する被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額とする。 art-703-4/par-5 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 Of the amount of tax imposed on a person liable for national health insurance tax, the basic levy amount is the total of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated for that person and the insured persons belonging to that person's household, according to the category of the standard total basic levy set out in the items of the preceding paragraph. machine translation, not official **第六項** 前項の所得割額は、第四項各号の所得割総額を第三百十四条の二第一項に規定する総所得金額及び山林所得金額の合計額から同条第二項の規定による控除をした後の総所得金額及び山林所得金額の合計額（以下この条において「基礎控除後の総所得金額等」という。）に按分して算定する。ただし、当該市町村における被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、第八項本文、第九項及び第十項の規定に基づき前項の基礎課税額を算定するものとしたならば、当該基礎課税額が第十一項の規定に基づき定められる当該基礎課税額の限度額（第八項ただし書において「基礎課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。 art-703-4/par-6 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 The income levy amount referred to in the preceding paragraph is calculated by apportioning the total income levy amount in each item of paragraph (4) to the total of the gross income and the amount of timber income after the deduction under Article 314-2, paragraph (2) has been made from the total of the gross income and the amount of timber income prescribed in Article 314-2, paragraph (1) (hereinafter in this Article referred to as the "gross income, etc. after the basic personal exemption"); provided, however, that where, in light of the distribution of income of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, if the basic levy amount referred to in the preceding paragraph were calculated under the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of paragraph (8), paragraph (9) and paragraph (10), that basic levy amount would exceed the ceiling on that basic levy amount fixed under the provisions of paragraph (11) (referred to as the "ceiling on the basic levy" in the proviso to paragraph (8)), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第七項** 前項の場合における第三百十四条の二第一項に規定する総所得金額又は山林所得金額の算定については、第三百十三条第九項中雑損失の金額に係る部分の規定を適用しないものとする。 art-703-4/par-7 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-7 In calculating the gross income or the amount of timber income prescribed in Article 314-2, paragraph (1) in the case referred to in the preceding paragraph, the provisions of Article 313, paragraph (9) concerning the portion relating to casualty losses are not to apply. machine translation, not official **第八項** 第五項の資産割額は、第四項第一号の資産割総額を固定資産税額又は固定資産税額のうち土地及び家屋に係る部分の額（以下この条において「固定資産税額等」という。）に按分して算定する。ただし、当該市町村における被保険者の資産の分布状況その他の事情に照らし、第五項、第六項本文、この項本文、次項及び第十項の規定に基づき第五項の基礎課税額を算定するものとしたならば、当該基礎課税額が基礎課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。 art-703-4/par-8 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-8 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-8 The asset levy amount referred to in paragraph (5) is calculated by apportioning the total asset levy amount under paragraph (4), item (i) to the fixed assets tax amount or the portion of the fixed assets tax amount relating to land and houses (hereinafter in this Article referred to as the "fixed assets tax amount, etc."); provided, however, that where, in light of the distribution of assets of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, if the basic levy amount referred to in paragraph (5) were calculated under the provisions of paragraph (5), the main clause of paragraph (6), the main clause of this paragraph, the following paragraph and paragraph (10), that basic levy amount would exceed the ceiling on the basic levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第九項** 第五項の被保険者均等割額は、第四項各号の被保険者均等割総額を被保険者の数に按分して算定する。 art-703-4/par-9 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-9 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-9 The per capita levy amount on insured persons referred to in paragraph (5) is calculated by apportioning the total per capita levy amount on insured persons in each item of paragraph (4) to the number of insured persons. machine translation, not official **第十項** 第五項の世帯別平等割額は、次の各号に掲げる世帯の区分に応じ、それぞれ当該各号に定める額とする。 art-703-4/par-10 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 The per household levy amount referred to in paragraph (5) is the amount provided for in each of the following items according to the category of household set out in that item: machine translation, not official **一** 特定世帯（特定同一世帯所属者（国民健康保険法第六条第八号の規定により被保険者の資格を喪失した者であつて、当該資格を喪失した日の前日以後継続して同一の世帯に属するものをいう。以下国民健康保険税について同じ。）と同一の世帯に属する被保険者が属する世帯であつて同日の属する月（以下この号において「特定月」という。）以後五年を経過する月までの間にあるもの（当該世帯に他の被保険者がいない場合に限る。）をいう。以下この項、第十八項及び第三十六項において同じ。）及び特定継続世帯（特定同一世帯所属者と同一の世帯に属する被保険者が属する世帯であつて特定月以後五年を経過する月の翌月から特定月以後八年を経過する月までの間にあるもの（当該世帯に他の被保険者がいない場合に限る。）をいう。以下この項、第十八項及び第三十六項において同じ。）以外の世帯　第四項第一号及び第二号の世帯別平等割総額を被保険者が属する世帯の数から特定世帯の数に二分の一を乗じて得た数と特定継続世帯の数に四分の一を乗じて得た数の合計数を控除した数に按分して算定した額 art-703-4/par-10/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-1 Households other than specified households (meaning households to which insured persons who belong to the same household as a specified same-household member (meaning a person who has lost insured person status pursuant to the provisions of Article 6, item (viii) of the National Health Insurance Act and who has continuously belonged to the same household since the day before the day of the loss of that status; the same applies hereinafter with regard to national health insurance tax) belong, and which are in the period until the month in which five years have elapsed from the month containing the day of the loss of that status (hereinafter in this item referred to as the "specified month") (limited to where there is no other insured person in the household); the same applies hereinafter in this paragraph, paragraph (18) and paragraph (36)) and specified continuing households (meaning households to which insured persons who belong to the same household as a specified same-household member belong, and which are in the period from the month following the month in which five years have elapsed from the specified month until the month in which eight years have elapsed from the specified month (limited to where there is no other insured person in the household); the same applies hereinafter in this paragraph, paragraph (18) and paragraph (36)): the amount calculated by apportioning the total per household levy amount in paragraph (4), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the total of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter; machine translation, not official **二** 特定世帯　前号に定める額に二分の一を乗じて得た額 art-703-4/par-10/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-2 Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half; machine translation, not official **三** 特定継続世帯　第一号に定める額に四分の三を乗じて得た額 art-703-4/par-10/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-3 Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters. machine translation, not official **第十一項** 第五項の基礎課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。 art-703-4/par-11 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-11 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-11 The basic levy amount referred to in paragraph (5) must not exceed the amount specified by Cabinet Order in consideration of equity of burden among persons liable for tax. machine translation, not official **第十二項** 国民健康保険税の標準後期高齢者支援金等課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第十四項において「標準後期高齢者支援金等課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。 art-703-4/par-12 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-12 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12 The standard total levy for aid for the old-old, etc. for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total levy for aid for the old-old, etc." in the following paragraph and paragraph (14)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i). machine translation, not official **一** 当該年度における国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する後期高齢者支援金等の納付に要する費用に充てる部分に限る。次号イ及びロにおいて同じ。）の額 art-703-4/par-12/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-1 The amount of expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the portion to be applied to expenses required for payment of aid for the old-old, etc. borne by the special account for national health insurance of the prefecture encompassing the municipality concerned; the same applies in (a) and (b) of the following item); machine translation, not official **二** 当該年度における次に掲げる額の合算額 art-703-4/par-12/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-2 The total of the following amounts for the fiscal year concerned: machine translation, not official **イ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）の額 art-703-4/par-12/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-2/sub-1 The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution); machine translation, not official **ロ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用に限る。）のための収入（国民健康保険法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額 art-703-4/par-12/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-2/sub-2 The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act); machine translation, not official **三** 当該年度における第七百十七条の規定による後期高齢者支援金等課税額の減免の額の総額 art-703-4/par-12/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-3 The total amount of the reductions or exemptions of the levy part for aid for the old-old, etc. under the provisions of Article 717 for the fiscal year concerned. machine translation, not official **第十三項** 標準後期高齢者支援金等課税総額は、次に掲げる額のいずれかによるものとする。 art-703-4/par-13 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-13 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13 The standard total levy for aid for the old-old, etc. is to be any one of the following amounts: machine translation, not official **一** 所得割総額、資産割総額、被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-13/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-13/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13/item-1 The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount; machine translation, not official **二** 所得割総額、被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-13/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-13/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13/item-2 The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount; machine translation, not official **三** 所得割総額及び被保険者均等割総額の合計額 art-703-4/par-13/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-13/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13/item-3 The total of the total income levy amount and the total per capita levy amount on insured persons. machine translation, not official **第十四項** 国民健康保険税の納税義務者に対する課税額のうち後期高齢者支援金等課税額は、前項各号に掲げる標準後期高齢者支援金等課税総額の区分に応じ、当該納税義務者及びその世帯に属する被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額とする。 art-703-4/par-14 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 Of the amount of tax imposed on a person liable for national health insurance tax, the levy part for aid for the old-old, etc. is the total of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total levy for aid for the old-old, etc. set out in the items of the preceding paragraph, for that person liable for tax and the insured persons belonging to that person's household. machine translation, not official **第十五項** 前項の所得割額は、第十三項各号の所得割総額を基礎控除後の総所得金額等に按分して算定する。ただし、当該市町村における被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、次項本文、第十七項及び第十八項の規定に基づき前項の後期高齢者支援金等課税額を算定するものとしたならば、当該後期高齢者支援金等課税額が第十九項の規定に基づき定められる当該後期高齢者支援金等課税額の限度額（次項ただし書において「後期高齢者支援金等課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。 art-703-4/par-15 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-15 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-15 The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (13) to the gross income, etc. after the basic personal exemption; provided, however, that if, in light of the distribution of income of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, were the levy part for aid for the old-old, etc. under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, paragraph (17) and paragraph (18), that levy part for aid for the old-old, etc. would exceed the limit of that tax amount fixed pursuant to the provisions of paragraph (19) (referred to as the "ceiling on the levy for aid for the old-old, etc." in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第十六項** 第十四項の資産割額は、第十三項第一号の資産割総額を固定資産税額等に按分して算定する。ただし、当該市町村における被保険者の資産の分布状況その他の事情に照らし、第十四項、前項本文、この項本文、次項及び第十八項の規定に基づき第十四項の後期高齢者支援金等課税額を算定するものとしたならば、当該後期高齢者支援金等課税額が後期高齢者支援金等課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。 art-703-4/par-16 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-16 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-16 The asset levy amount under paragraph (14) is calculated by apportioning the total asset levy amount of paragraph (13), item (i) to the fixed assets tax amount, etc.; provided, however, that if, in light of the distribution of assets of insured persons in the municipality concerned and other circumstances, it is expected with certainty that, were the levy part for aid for the old-old, etc. under paragraph (14) to be calculated pursuant to the provisions of paragraph (14), the main clause of the preceding paragraph, the main clause of this paragraph, the following paragraph and paragraph (18), that levy part for aid for the old-old, etc. would exceed the ceiling on the levy for aid for the old-old, etc., the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第十七項** 第十四項の被保険者均等割額は、第十三項各号の被保険者均等割総額を被保険者の数に按分して算定する。 art-703-4/par-17 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17 The per capita levy amount on insured persons under paragraph (14) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (13) to the number of insured persons. machine translation, not official **第十八項** 第十四項の世帯別平等割額は、次の各号に掲げる世帯の区分に応じ、それぞれ当該各号に定める額とする。 art-703-4/par-18 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-18 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18 The per household levy amount under paragraph (14) is the amount provided for in each of the following items according to the category of household set out in that item: machine translation, not official **一** 特定世帯及び特定継続世帯以外の世帯　第十三項第一号及び第二号の世帯別平等割総額を被保険者が属する世帯の数から特定世帯の数に二分の一を乗じて得た数と特定継続世帯の数に四分の一を乗じて得た数の合計数を控除した数に按分して算定した額 art-703-4/par-18/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-1 Households other than specified households and specified continuing households: the amount calculated by apportioning the total per household levy amount of paragraph (13), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the total of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter; machine translation, not official **二** 特定世帯　前号に定める額に二分の一を乗じて得た額 art-703-4/par-18/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-2 Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half; machine translation, not official **三** 特定継続世帯　第一号に定める額に四分の三を乗じて得た額 art-703-4/par-18/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-3 Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters. machine translation, not official **第十九項** 第十四項の後期高齢者支援金等課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。 art-703-4/par-19 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-19 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-19 The levy part for aid for the old-old, etc. under paragraph (14) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax. machine translation, not official **第二十項** 国民健康保険税の標準介護納付金課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第二十二項において「標準介護納付金課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。 art-703-4/par-20 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-20 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20 The standard total long-term care payment levy for national health insurance tax (including, where the income levy amount, the per capita levy amount on insured persons or the per household levy amount calculated under the provisions of this Article in accordance with the standards prescribed in the following Article is to be reduced, the amount of that reduction; referred to as the "standard total long-term care payment levy" in the following paragraph and paragraph (22)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where national health insurance tax is reduced or exempted under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i). machine translation, not official **一** 当該年度における国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する介護納付金の納付に要する費用に充てる部分に限る。次号イ及びロにおいて同じ。）の額 art-703-4/par-20/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-1 The amount of expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the portion to be applied to expenses required for payment of the long-term care payment borne by the special account for National Health Insurance of the prefecture encompassing the municipality concerned; the same applies in (a) and (b) of the following item); machine translation, not official **二** 当該年度における次に掲げる額の合算額 art-703-4/par-20/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-2 The total of the following amounts for the fiscal year concerned: machine translation, not official **イ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）の額 art-703-4/par-20/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-2/sub-1 The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution); machine translation, not official **ロ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用に限る。）のための収入（国民健康保険法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額 art-703-4/par-20/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-2/sub-2 The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act); machine translation, not official **三** 当該年度における第七百十七条の規定による介護納付金課税額の減免の額の総額 art-703-4/par-20/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-3 The total amount of the reductions or exemptions of the long-term care payment levy under the provisions of Article 717 for the fiscal year concerned. machine translation, not official **第二十一項** 標準介護納付金課税総額は、次に掲げる額のいずれかによるものとする。 art-703-4/par-21 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-21 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21 The standard total long-term care payment levy is to be any one of the following amounts: machine translation, not official **一** 所得割総額、資産割総額、被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-21/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21/item-1 The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons and the total per household levy amount; machine translation, not official **二** 所得割総額、被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-21/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-21/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21/item-2 The total of the total income levy amount, the total per capita levy amount on insured persons and the total per household levy amount; machine translation, not official **三** 所得割総額及び被保険者均等割総額の合計額 art-703-4/par-21/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-21/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21/item-3 The total of the total income levy amount and the total per capita levy amount on insured persons. machine translation, not official **第二十二項** 国民健康保険税の納税義務者に対する課税額のうち介護納付金課税額は、前項各号に掲げる標準介護納付金課税総額の区分に応じ、介護納付金課税被保険者である納税義務者及び納税義務者の世帯に属する介護納付金課税被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額とする。 art-703-4/par-22 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 Of the amount of tax imposed on persons liable for national health insurance tax, the long-term care payment levy is the sum of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total long-term care payment levy set out in the items of the preceding paragraph, for the person liable for tax who is an insured person subject to the long-term care payment levy and for the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax. machine translation, not official **第二十三項** 前項の所得割額は、第二十一項各号の所得割総額を介護納付金課税被保険者に係る基礎控除後の総所得金額等に按分して算定する。ただし、当該市町村における介護納付金課税被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、次項本文、第二十五項及び第二十六項の規定に基づき前項の介護納付金課税額を算定するものとしたならば、当該介護納付金課税額が第二十七項の規定に基づき定められる当該介護納付金課税額の限度額（次項ただし書において「介護納付金課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。 art-703-4/par-23 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-23 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-23 The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (21) to the gross income, etc. after the basic personal exemption relating to the insured persons subject to the long-term care payment levy; provided, however, that if, in light of the distribution of income of the insured persons subject to the long-term care payment levy in the municipality concerned and other circumstances, it is reasonably expected that, were the long-term care payment levy under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, and paragraphs (25) and (26), the long-term care payment levy would exceed the ceiling on that long-term care payment levy set pursuant to the provisions of paragraph (27) (referred to as the "ceiling on the long-term care payment levy" in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二十四項** 第二十二項の資産割額は、第二十一項第一号の資産割総額を介護納付金課税被保険者に係る固定資産税額等に按分して算定する。ただし、当該市町村における介護納付金課税被保険者の資産の分布状況その他の事情に照らし、第二十二項、前項本文、この項本文、次項及び第二十六項の規定に基づき第二十二項の介護納付金課税額を算定するものとしたならば、当該介護納付金課税額が介護納付金課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。 art-703-4/par-24 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-24 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-24 The asset levy amount under paragraph (22) is calculated by apportioning the total asset levy amount of paragraph (21), item (i) to the fixed assets tax amount, etc. relating to the insured persons subject to the long-term care payment levy; provided, however, that if, in light of the distribution of assets of the insured persons subject to the long-term care payment levy in the municipality concerned and other circumstances, it is reasonably expected that, were the long-term care payment levy under paragraph (22) to be calculated pursuant to the provisions of paragraph (22), the main clause of the preceding paragraph, the main clause of this paragraph, and the following paragraph and paragraph (26), the long-term care payment levy would exceed the ceiling on the long-term care payment levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二十五項** 第二十二項の被保険者均等割額は、第二十一項各号の被保険者均等割総額を介護納付金課税被保険者の数に按分して算定する。 art-703-4/par-25 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-25 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-25 The per capita levy amount on insured persons under paragraph (22) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (21) to the number of insured persons subject to the long-term care payment levy. machine translation, not official **第二十六項** 第二十二項の世帯別平等割額は、第二十一項第一号及び第二号の世帯別平等割総額を介護納付金課税被保険者が属する世帯の数に按分して算定する。 art-703-4/par-26 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26 The per household levy amount under paragraph (22) is calculated by apportioning the total per household levy amount of paragraph (21), items (i) and (ii) to the number of households to which insured persons subject to the long-term care payment levy belong. machine translation, not official **第二十七項** 第二十二項の介護納付金課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。 art-703-4/par-27 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-27 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-27 The long-term care payment levy under paragraph (22) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax. machine translation, not official **第二十八項** 国民健康保険税の標準子ども・子育て支援納付金課税総額（次条に規定する基準に従いこの条の規定に基づき算定される所得割額、被保険者均等割額、十八歳以上被保険者均等割額又は世帯別平等割額を減額するものとした場合には、その減額することとなる額を含む。次項及び第三十項において「標準子ども・子育て支援納付金課税総額」という。）は、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額とする。ただし、第七百十七条の規定による国民健康保険税の減免を行う場合には、第一号に掲げる額の見込額から第二号に掲げる額の見込額を控除した額に第三号に掲げる額の見込額を合算した額とすることができる。 art-703-4/par-28 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28 The standard total children and child-rearing support levy for national health insurance tax (including, where the income levy amount, per capita levy amount on insured persons, per capita levy amount on insured persons aged 18 or over, or per household levy amount calculated pursuant to the provisions of this Article is to be reduced in accordance with the standards prescribed in the following Article, the amount of that reduction; referred to as the "standard total children and child-rearing support levy" in the following paragraph and paragraph (30)) is the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i); provided, however, that where a reduction or exemption of national health insurance tax is made under the provisions of Article 717, it may be the amount obtained by adding the estimated amount of the amount set out in item (iii) to the amount obtained by deducting the estimated amount of the amount set out in item (ii) from the estimated amount of the amount set out in item (i). machine translation, not official **一** 当該年度における次に掲げる額の合算額 art-703-4/par-28/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-1 The total of the following amounts for the fiscal year concerned: machine translation, not official **イ** 当該年度における国民健康保険事業費納付金の納付に要する費用（当該市町村を包括する都道府県の国民健康保険に関する特別会計において負担する子ども・子育て支援納付金の納付に要する費用に充てる部分に限る。次号イ及びロにおいて同じ。）の額 art-703-4/par-28/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-1/sub-1 The amount of the expenses required for payment of the national health insurance business contribution for the fiscal year concerned (limited to the part to be allocated to the expenses required for payment of the children and child-rearing support levy borne by the special account for national health insurance of the prefecture that includes the municipality concerned; the same applies in (a) and (b) of the following item); machine translation, not official **ロ** 次条第四項に規定する基準に従い第三十三項の規定に基づき算定される被保険者均等割額を減額するものとした場合に減額することとなる額の総額 art-703-4/par-28/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-1/sub-2 The total amount that would be reduced if the per capita levy amount on insured persons calculated pursuant to the provisions of paragraph (33) were to be reduced in accordance with the standards prescribed in paragraph (4) of the following Article; machine translation, not official **二** 当該年度における次に掲げる額の合算額 art-703-4/par-28/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-2 The total of the following amounts for the fiscal year concerned: machine translation, not official **イ** 国民健康保険法第七十五条の規定により交付を受ける補助金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）及び同条の規定により貸し付けられる貸付金（国民健康保険事業費納付金の納付に要する費用に係るものに限る。）の額 art-703-4/par-28/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-2/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-2/sub-1 The amount of the subsidies received under the provisions of Article 75 of the National Health Insurance Act (limited to those relating to the expenses required for payment of the national health insurance business contribution) and of the loans made under the provisions of that Article (limited to those relating to the expenses required for payment of the national health insurance business contribution); machine translation, not official **ロ** その他当該市町村の国民健康保険に関する特別会計において負担する国民健康保険事業に要する費用（国民健康保険事業費納付金の納付に要する費用に限る。）のための収入（国民健康保険法第七十二条の三第一項、第七十二条の三の二第一項及び第七十二条の三の三第一項の規定による繰入金を除く。）の額 art-703-4/par-28/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-2/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-2/sub-2 The amount of other revenue for the expenses required for national health insurance services borne by the special account for National Health Insurance of the municipality concerned (limited to the expenses required for payment of the national health insurance business contribution) (excluding transfers under the provisions of Article 72-3, paragraph (1), Article 72-3-2, paragraph (1) and Article 72-3-3, paragraph (1) of the National Health Insurance Act); machine translation, not official **三** 当該年度における第七百十七条の規定による子ども・子育て支援納付金課税額の減免の額の総額 art-703-4/par-28/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-3 The total amount of the reduction or exemption of the children and child-rearing support levy part under the provisions of Article 717 for the fiscal year concerned. machine translation, not official **第二十九項** 標準子ども・子育て支援納付金課税総額は、次に掲げる額のいずれかによるものとする。 art-703-4/par-29 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 The standard total children and child-rearing support levy is to be any one of the following amounts: machine translation, not official **一** 所得割総額、資産割総額、被保険者均等割総額、十八歳以上被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-29/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-29/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29/item-1 The total of the total income levy amount, the total asset levy amount, the total per capita levy amount on insured persons, the total per capita levy amount on insured persons aged 18 or over and the total per household levy amount; machine translation, not official **二** 所得割総額、被保険者均等割総額、十八歳以上被保険者均等割総額及び世帯別平等割総額の合計額 art-703-4/par-29/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-29/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29/item-2 The total of the total income levy amount, the total per capita levy amount on insured persons, the total per capita levy amount on insured persons aged 18 or over and the total per household levy amount; machine translation, not official **三** 所得割総額、被保険者均等割総額及び十八歳以上被保険者均等割総額の合計額 art-703-4/par-29/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-29/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29/item-3 The total of the total income levy amount, the total per capita levy amount on insured persons and the total per capita levy amount on insured persons aged 18 or over. machine translation, not official **第三十項** 国民健康保険税の納税義務者に対する課税額のうち子ども・子育て支援納付金課税額は、前項各号に掲げる標準子ども・子育て支援納付金課税総額の区分に応じ、当該納税義務者及びその世帯に属する被保険者につき算定した所得割額、資産割額、被保険者均等割額又は世帯別平等割額の合算額に、当該世帯に属する十八歳に達する日以後の最初の三月三十一日の翌日以後である被保険者（第三十五項において「十八歳以上被保険者」という。）につき算定した十八歳以上被保険者均等割額を加算した額とする。 art-703-4/par-30 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 Of the amount of tax imposed on persons liable for national health insurance tax, the children and child-rearing support levy part is the amount obtained by adding, to the sum of the income levy amount, asset levy amount, per capita levy amount on insured persons or per household levy amount calculated, according to the category of the standard total children and child-rearing support levy set out in the items of the preceding paragraph, for the person liable for tax and the insured persons belonging to that person's household, the per capita levy amount on insured persons aged 18 or over calculated for the insured persons belonging to that household who are on or after the day following the first March 31 on or after the day on which they reach the age of 18 (referred to as "insured persons aged 18 or over" in paragraph (35)). machine translation, not official **第三十一項** 前項の所得割額は、第二十九項各号の所得割総額を基礎控除後の総所得金額等に按分して算定する。ただし、当該市町村における被保険者の所得の分布状況その他の事情に照らし、前項、この項本文、次項本文、第三十三項、第三十五項及び第三十六項の規定に基づき前項の子ども・子育て支援納付金課税額を算定するものとしたならば、当該子ども・子育て支援納付金課税額が第三十七項の規定に基づき定められる当該子ども・子育て支援納付金課税額の限度額（次項ただし書において「子ども・子育て支援納付金課税限度額」という。）を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、基礎控除後の総所得金額等を補正するものとする。 art-703-4/par-31 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-31 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-31 The income levy amount under the preceding paragraph is calculated by apportioning the total income levy amount of the items of paragraph (29) to the gross income, etc. after the basic personal exemption; provided, however, that if, in light of the distribution of income of the insured persons in the municipality concerned and other circumstances, it is reasonably expected that, were the children and child-rearing support levy part under the preceding paragraph to be calculated pursuant to the provisions of the preceding paragraph, the main clause of this paragraph, the main clause of the following paragraph, and paragraphs (33), (35) and (36), the children and child-rearing support levy part would exceed the ceiling on that children and child-rearing support levy part set pursuant to the provisions of paragraph (37) (referred to as the "ceiling on the children and child-rearing support levy" in the proviso to the following paragraph), the gross income, etc. after the basic personal exemption is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三十二項** 第三十項の資産割額は、第二十九項第一号の資産割総額を固定資産税額等に按分して算定する。ただし、当該市町村における被保険者の資産の分布状況その他の事情に照らし、第三十項、前項本文、この項本文、次項、第三十五項及び第三十六項の規定に基づき第三十項の子ども・子育て支援納付金課税額を算定するものとしたならば、当該子ども・子育て支援納付金課税額が子ども・子育て支援納付金課税限度額を上回ることが確実であると見込まれる場合には、総務省令で定めるところにより、固定資産税額等を補正するものとする。 art-703-4/par-32 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-32 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-32 The asset levy amount under paragraph (30) is calculated by apportioning the total asset levy amount of paragraph (29), item (i) to the fixed assets tax amount, etc.; provided, however, that if, in light of the distribution of assets of the insured persons in the municipality concerned and other circumstances, it is reasonably expected that, were the children and child-rearing support levy part under paragraph (30) to be calculated pursuant to the provisions of paragraph (30), the main clause of the preceding paragraph, the main clause of this paragraph, and the following paragraph and paragraphs (35) and (36), the children and child-rearing support levy part would exceed the ceiling on the children and child-rearing support levy, the fixed assets tax amount, etc. is to be adjusted as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三十三項** 第三十項の被保険者均等割額は、第二十九項各号の被保険者均等割総額を被保険者の数に按分して算定する。 art-703-4/par-33 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-33 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-33 The per capita levy amount on insured persons under paragraph (30) is calculated by apportioning the total per capita levy amount on insured persons of the items of paragraph (29) to the number of insured persons. machine translation, not official **第三十四項** 第二十九項各号の十八歳以上被保険者均等割総額は、次条第四項に規定する基準に従い前項の規定に基づき算定される被保険者均等割額を減額するものとした場合に減額することとなる額の総額とする。 art-703-4/par-34 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-34 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-34 The total per capita levy amount on insured persons aged 18 or over of the items of paragraph (29) is the total amount that would be reduced if the per capita levy amount on insured persons calculated pursuant to the provisions of the preceding paragraph were to be reduced in accordance with the standards prescribed in paragraph (4) of the following Article. machine translation, not official **第三十五項** 第三十項の十八歳以上被保険者均等割額は、第二十九項各号の十八歳以上被保険者均等割総額を十八歳以上被保険者の数に按分して算定する。 art-703-4/par-35 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-35 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-35 The per capita levy amount on insured persons aged 18 or over under paragraph (30) is calculated by apportioning the total per capita levy amount on insured persons aged 18 or over of the items of paragraph (29) to the number of insured persons aged 18 or over. machine translation, not official **第三十六項** 第三十項の世帯別平等割額は、次の各号に掲げる世帯の区分に応じ、それぞれ当該各号に定める額とする。 art-703-4/par-36 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-36 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36 The per household levy amount under paragraph (30) is the amount provided for in the respective items according to the category of household set out in the following items: machine translation, not official **一** 特定世帯及び特定継続世帯以外の世帯　第二十九項第一号及び第二号の世帯別平等割総額を被保険者が属する世帯の数から特定世帯の数に二分の一を乗じて得た数と特定継続世帯の数に四分の一を乗じて得た数の合計数を控除した数に按分して算定した額 art-703-4/par-36/item-1 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-1 Households other than specified households and specified continuing households: the amount calculated by apportioning the total per household levy amount of paragraph (29), items (i) and (ii) to the number obtained by deducting, from the number of households to which insured persons belong, the sum of the number obtained by multiplying the number of specified households by one half and the number obtained by multiplying the number of specified continuing households by one quarter; machine translation, not official **二** 特定世帯　前号に定める額に二分の一を乗じて得た額 art-703-4/par-36/item-2 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-2 Specified households: the amount obtained by multiplying the amount provided for in the preceding item by one half; machine translation, not official **三** 特定継続世帯　第一号に定める額に四分の三を乗じて得た額 art-703-4/par-36/item-3 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-3 Specified continuing households: the amount obtained by multiplying the amount provided for in item (i) by three quarters. machine translation, not official **第三十七項** 第三十項の子ども・子育て支援納付金課税額は、納税義務者間の負担の衡平を考慮して政令で定める金額を超えることができない。 art-703-4/par-37 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-37 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-37 The children and child-rearing support levy part under paragraph (30) may not exceed the amount specified by Cabinet Order in consideration of fairness of the burden among persons liable for tax. machine translation, not official **第三十八項** 被保険者である資格がない世帯主の属する世帯内に被保険者がある場合には、当該世帯主を第一項の被保険者である世帯主とみなして国民健康保険税を課する。この場合における第五項、第十四項、第二十二項及び第三十項の規定の適用については、第五項及び第十四項中「及びその世帯に属する被保険者」とあるのは「の世帯に属する被保険者（世帯主を除く。）」と、第二十二項中「介護納付金課税被保険者である納税義務者及び納税義務者の世帯に属する介護納付金課税被保険者」とあるのは「当該納税義務者の世帯に属する介護納付金課税被保険者（世帯主を除く。）」と、第三十項中「及びその世帯に属する被保険者」とあるのは「の世帯に属する被保険者（世帯主を除く。）」と、「被保険者（」とあるのは「被保険者（世帯主を除く。」とする。 art-703-4/par-38 · https://japanlaw.org/ja/local-tax-act/art-703-4/par-38 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-38 Where there are insured persons in a household to which belongs a householder who is not qualified as an insured person, national health insurance tax is imposed by deeming that householder to be a householder who is an insured person under paragraph (1). In this case, for the application of the provisions of paragraphs (5), (14), (22) and (30), in paragraphs (5) and (14), "that person and the insured persons belonging to that person's household" is deemed to be replaced with "the insured persons belonging to the household of the person liable for tax (excluding the head of the household)"; in paragraph (22), "the person liable for tax who is an insured person subject to the long-term care payment levy and for the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax" is deemed to be replaced with "the insured persons subject to the long-term care payment levy who belong to the household of the person liable for tax concerned (excluding the head of the household)"; and in paragraph (30), "the person liable for tax and the insured persons belonging to that person's household" is deemed to be replaced with "the insured persons belonging to the household of the person liable for tax (excluding the head of the household)" and "(referred to as" is deemed to be replaced with "(excluding the head of the household; referred to as". machine translation, not official --- ## Cites - art-703-4/par-1/item-1: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-1/item-2: 第三項第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1 - art-703-4/par-2/item-1: 次項第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1 - art-703-4/par-2/item-1: 第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2 - art-703-4/par-2/item-3: 介護保険法第九条第二号 → 介護保険法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/ja/long-term-care-insurance-act/art-9/par-1/item-2 · https://japanlaw.org/l/409AC0000000123/art-9/par-1/item-2 - art-703-4/par-2/item-3: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-2/item-4: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-3: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - art-703-4/par-3: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-3: 次項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 - art-703-4/par-3: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-3: 第一号 → 地方税法 第七百三条の四第三項第一号 (Article 703-4, paragraph (3), item (i)), art-703-4/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-1 - art-703-4/par-3: 第二号 → 地方税法 第七百三条の四第三項第二号 (Article 703-4, paragraph (3), item (ii)), art-703-4/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-2 - art-703-4/par-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-3: 第三号 → 地方税法 第七百三条の四第三項第三号 (Article 703-4, paragraph (3), item (iii)), art-703-4/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3/item-3 - art-703-4/par-3/item-1/sub-4: 国民健康保険法第八十一条の二第十項第二号 → 国民健康保険法 第八十一条の二第十項第二号 (Article 81-2, paragraph (10), item (ii)), art-81-2/par-10/item-2 — https://japanlaw.org/ja/national-health-insurance-act/art-81-2/par-10/item-2 · https://japanlaw.org/l/333AC0000000192/art-81-2/par-10/item-2 - art-703-4/par-3/item-2/sub-1: 国民健康保険法第七十四条 → 国民健康保険法 第七十四条 (Article 74), art-74 — https://japanlaw.org/ja/national-health-insurance-act/art-74 · https://japanlaw.org/l/333AC0000000192/art-74 - art-703-4/par-3/item-2/sub-2: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75 - art-703-4/par-3/item-2/sub-3: 国民健康保険法第七十五条の二第一項 → 国民健康保険法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-75-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-75-2/par-1 - art-703-4/par-3/item-2/sub-4: 国民健康保険法第七十三条の二第一項 → 国民健康保険法 第七十三条の二第一項 (Article 73-2, paragraph (1)), art-73-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-73-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-73-2/par-1 - art-703-4/par-3/item-2/sub-4: 同法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1 - art-703-4/par-3/item-2/sub-4: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1 - art-703-4/par-3/item-2/sub-4: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1 - art-703-4/par-3/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-5: 前項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 - art-703-4/par-6: 前項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-6: 第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 - art-703-4/par-6: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 - art-703-4/par-6: 同条第二項 → 地方税法 第三百十四条の二第二項 (Article 314-2, paragraph (2)), art-314-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-2 - art-703-4/par-6: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-6: この項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - art-703-4/par-6: 第八項 → 地方税法 第七百三条の四第八項 (Article 703-4, paragraph (8)), art-703-4/par-8 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-8 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-8 - art-703-4/par-6: 第九項 → 地方税法 第七百三条の四第九項 (Article 703-4, paragraph (9)), art-703-4/par-9 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-9 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-9 - art-703-4/par-6: 第十項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 - art-703-4/par-6: 第十一項 → 地方税法 第七百三条の四第十一項 (Article 703-4, paragraph (11)), art-703-4/par-11 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-11 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-11 - art-703-4/par-7: 前項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - art-703-4/par-7: 第三百十四条の二第一項 → 地方税法 第三百十四条の二第一項 (Article 314-2, paragraph (1)), art-314-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-314-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-314-2/par-1 - art-703-4/par-7: 第三百十三条第九項 → 地方税法 第三百十三条第九項 (Article 313, paragraph (9)), art-313/par-9 — https://japanlaw.org/ja/local-tax-act/art-313/par-9 · https://japanlaw.org/l/325AC0000000226/art-313/par-9 - art-703-4/par-8: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-8: 第四項第一号 → 地方税法 第七百三条の四第四項第一号 (Article 703-4, paragraph (4), item (i)), art-703-4/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4/item-1 - art-703-4/par-8: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-8: 第六項 → 地方税法 第七百三条の四第六項 (Article 703-4, paragraph (6)), art-703-4/par-6 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - art-703-4/par-8: この項 → 地方税法 第七百三条の四第八項 (Article 703-4, paragraph (8)), art-703-4/par-8 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-8 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-8 - art-703-4/par-8: 次項 → 地方税法 第七百三条の四第九項 (Article 703-4, paragraph (9)), art-703-4/par-9 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-9 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-9 - art-703-4/par-8: 第十項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 - art-703-4/par-9: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-9: 第四項 → 地方税法 第七百三条の四第四項 (Article 703-4, paragraph (4)), art-703-4/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4 - art-703-4/par-10: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-10/item-1: 国民健康保険法第六条第八号 → 国民健康保険法 第六条第一項第八号 (Article 6, paragraph (1), item (viii)), art-6/par-1/item-8 — https://japanlaw.org/ja/national-health-insurance-act/art-6/par-1/item-8 · https://japanlaw.org/l/333AC0000000192/art-6/par-1/item-8 - art-703-4/par-10/item-1: この号 → 地方税法 第七百三条の四第十項第一号 (Article 703-4, paragraph (10), item (i)), art-703-4/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-1 - art-703-4/par-10/item-1: この項 → 地方税法 第七百三条の四第十項 (Article 703-4, paragraph (10)), art-703-4/par-10 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 - art-703-4/par-10/item-1: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18 - art-703-4/par-10/item-1: 第三十六項 → 地方税法 第七百三条の四第三十六項 (Article 703-4, paragraph (36)), art-703-4/par-36 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36 - art-703-4/par-10/item-1: 第四項第一号 → 地方税法 第七百三条の四第四項第一号 (Article 703-4, paragraph (4), item (i)), art-703-4/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4/item-1 - art-703-4/par-10/item-1: 第二号 → 地方税法 第七百三条の四第四項第二号 (Article 703-4, paragraph (4), item (ii)), art-703-4/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-4/item-2 - art-703-4/par-10/item-2: 前号 → 地方税法 第七百三条の四第十項第一号 (Article 703-4, paragraph (10), item (i)), art-703-4/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-1 - art-703-4/par-10/item-3: 第一号 → 地方税法 第七百三条の四第十項第一号 (Article 703-4, paragraph (10), item (i)), art-703-4/par-10/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-1 - art-703-4/par-11: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-12: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - art-703-4/par-12: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-12: 次項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13 - art-703-4/par-12: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-12: 第一号 → 地方税法 第七百三条の四第十二項第一号 (Article 703-4, paragraph (12), item (i)), art-703-4/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-1 - art-703-4/par-12: 第二号 → 地方税法 第七百三条の四第十二項第二号 (Article 703-4, paragraph (12), item (ii)), art-703-4/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-2 - art-703-4/par-12: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-12: 第三号 → 地方税法 第七百三条の四第十二項第三号 (Article 703-4, paragraph (12), item (iii)), art-703-4/par-12/item-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-3 - art-703-4/par-12/item-1: 次号 → 地方税法 第七百三条の四第十二項第二号 (Article 703-4, paragraph (12), item (ii)), art-703-4/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-2 - art-703-4/par-12/item-2/sub-1: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75 - art-703-4/par-12/item-2/sub-2: 国民健康保険法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1 - art-703-4/par-12/item-2/sub-2: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1 - art-703-4/par-12/item-2/sub-2: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1 - art-703-4/par-12/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-14: 前項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13 - art-703-4/par-15: 前項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-15: 第十三項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13 - art-703-4/par-15: この項 → 地方税法 第七百三条の四第十五項 (Article 703-4, paragraph (15)), art-703-4/par-15 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-15 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-15 - art-703-4/par-15: 次項 → 地方税法 第七百三条の四第十六項 (Article 703-4, paragraph (16)), art-703-4/par-16 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-16 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-16 - art-703-4/par-15: 第十七項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17 - art-703-4/par-15: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18 - art-703-4/par-15: 第十九項 → 地方税法 第七百三条の四第十九項 (Article 703-4, paragraph (19)), art-703-4/par-19 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-19 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-19 - art-703-4/par-16: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-16: 第十三項第一号 → 地方税法 第七百三条の四第十三項第一号 (Article 703-4, paragraph (13), item (i)), art-703-4/par-13/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13/item-1 - art-703-4/par-16: 前項 → 地方税法 第七百三条の四第十五項 (Article 703-4, paragraph (15)), art-703-4/par-15 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-15 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-15 - art-703-4/par-16: この項 → 地方税法 第七百三条の四第十六項 (Article 703-4, paragraph (16)), art-703-4/par-16 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-16 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-16 - art-703-4/par-16: 次項 → 地方税法 第七百三条の四第十七項 (Article 703-4, paragraph (17)), art-703-4/par-17 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17 - art-703-4/par-16: 第十八項 → 地方税法 第七百三条の四第十八項 (Article 703-4, paragraph (18)), art-703-4/par-18 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18 - art-703-4/par-17: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-17: 第十三項 → 地方税法 第七百三条の四第十三項 (Article 703-4, paragraph (13)), art-703-4/par-13 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13 - art-703-4/par-18: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-18/item-1: 第十三項第一号 → 地方税法 第七百三条の四第十三項第一号 (Article 703-4, paragraph (13), item (i)), art-703-4/par-13/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13/item-1 - art-703-4/par-18/item-1: 第二号 → 地方税法 第七百三条の四第十三項第二号 (Article 703-4, paragraph (13), item (ii)), art-703-4/par-13/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-13/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-13/item-2 - art-703-4/par-18/item-2: 前号 → 地方税法 第七百三条の四第十八項第一号 (Article 703-4, paragraph (18), item (i)), art-703-4/par-18/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-1 - art-703-4/par-18/item-3: 第一号 → 地方税法 第七百三条の四第十八項第一号 (Article 703-4, paragraph (18), item (i)), art-703-4/par-18/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-1 - art-703-4/par-19: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-20: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - art-703-4/par-20: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-20: 次項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21 - art-703-4/par-20: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-20: 第一号 → 地方税法 第七百三条の四第二十項第一号 (Article 703-4, paragraph (20), item (i)), art-703-4/par-20/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-1 - art-703-4/par-20: 第二号 → 地方税法 第七百三条の四第二十項第二号 (Article 703-4, paragraph (20), item (ii)), art-703-4/par-20/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-2 - art-703-4/par-20: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-20: 第三号 → 地方税法 第七百三条の四第二十項第三号 (Article 703-4, paragraph (20), item (iii)), art-703-4/par-20/item-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-3 - art-703-4/par-20/item-1: 次号 → 地方税法 第七百三条の四第二十項第二号 (Article 703-4, paragraph (20), item (ii)), art-703-4/par-20/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-2 - art-703-4/par-20/item-2/sub-1: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75 - art-703-4/par-20/item-2/sub-2: 国民健康保険法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1 - art-703-4/par-20/item-2/sub-2: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1 - art-703-4/par-20/item-2/sub-2: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1 - art-703-4/par-20/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-22: 前項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21 - art-703-4/par-23: 前項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-23: 第二十一項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21 - art-703-4/par-23: この項 → 地方税法 第七百三条の四第二十三項 (Article 703-4, paragraph (23)), art-703-4/par-23 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-23 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-23 - art-703-4/par-23: 次項 → 地方税法 第七百三条の四第二十四項 (Article 703-4, paragraph (24)), art-703-4/par-24 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-24 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-24 - art-703-4/par-23: 第二十五項 → 地方税法 第七百三条の四第二十五項 (Article 703-4, paragraph (25)), art-703-4/par-25 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-25 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-25 - art-703-4/par-23: 第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26 - art-703-4/par-23: 第二十七項 → 地方税法 第七百三条の四第二十七項 (Article 703-4, paragraph (27)), art-703-4/par-27 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-27 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-27 - art-703-4/par-24: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-24: 第二十一項第一号 → 地方税法 第七百三条の四第二十一項第一号 (Article 703-4, paragraph (21), item (i)), art-703-4/par-21/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21/item-1 - art-703-4/par-24: 前項 → 地方税法 第七百三条の四第二十三項 (Article 703-4, paragraph (23)), art-703-4/par-23 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-23 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-23 - art-703-4/par-24: この項 → 地方税法 第七百三条の四第二十四項 (Article 703-4, paragraph (24)), art-703-4/par-24 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-24 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-24 - art-703-4/par-24: 次項 → 地方税法 第七百三条の四第二十五項 (Article 703-4, paragraph (25)), art-703-4/par-25 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-25 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-25 - art-703-4/par-24: 第二十六項 → 地方税法 第七百三条の四第二十六項 (Article 703-4, paragraph (26)), art-703-4/par-26 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26 - art-703-4/par-25: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-25: 第二十一項 → 地方税法 第七百三条の四第二十一項 (Article 703-4, paragraph (21)), art-703-4/par-21 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21 - art-703-4/par-26: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-26: 第二十一項第一号 → 地方税法 第七百三条の四第二十一項第一号 (Article 703-4, paragraph (21), item (i)), art-703-4/par-21/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21/item-1 - art-703-4/par-26: 第二号 → 地方税法 第七百三条の四第二十一項第二号 (Article 703-4, paragraph (21), item (ii)), art-703-4/par-21/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-21/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-21/item-2 - art-703-4/par-27: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-28: 次条 → 地方税法 第七百三条の五 (Article 703-5), art-703-5 — https://japanlaw.org/ja/local-tax-act/art-703-5 · https://japanlaw.org/l/325AC0000000226/art-703-5 - art-703-4/par-28: この条 → 地方税法 第七百三条の四 (Article 703-4), art-703-4 — https://japanlaw.org/ja/local-tax-act/art-703-4 · https://japanlaw.org/l/325AC0000000226/art-703-4 - art-703-4/par-28: 次項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 - art-703-4/par-28: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-28: 第一号 → 地方税法 第七百三条の四第二十八項第一号 (Article 703-4, paragraph (28), item (i)), art-703-4/par-28/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-1 - art-703-4/par-28: 第二号 → 地方税法 第七百三条の四第二十八項第二号 (Article 703-4, paragraph (28), item (ii)), art-703-4/par-28/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-2 - art-703-4/par-28: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-28: 第三号 → 地方税法 第七百三条の四第二十八項第三号 (Article 703-4, paragraph (28), item (iii)), art-703-4/par-28/item-3 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-3 - art-703-4/par-28/item-1/sub-1: 次号 → 地方税法 第七百三条の四第二十八項第二号 (Article 703-4, paragraph (28), item (ii)), art-703-4/par-28/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-2 - art-703-4/par-28/item-1/sub-2: 次条第四項 → 地方税法 第七百三条の五第四項 (Article 703-5, paragraph (4)), art-703-5/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-4 - art-703-4/par-28/item-1/sub-2: 第三十三項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-33 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-33 - art-703-4/par-28/item-2/sub-1: 国民健康保険法第七十五条 → 国民健康保険法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/national-health-insurance-act/art-75 · https://japanlaw.org/l/333AC0000000192/art-75 - art-703-4/par-28/item-2/sub-2: 国民健康保険法第七十二条の三第一項 → 国民健康保険法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3/par-1 - art-703-4/par-28/item-2/sub-2: 第七十二条の三の二第一項 → 国民健康保険法 第七十二条の三の二第一項 (Article 72-3-2, paragraph (1)), art-72-3-2/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-2/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-2/par-1 - art-703-4/par-28/item-2/sub-2: 第七十二条の三の三第一項 → 国民健康保険法 第七十二条の三の三第一項 (Article 72-3-3, paragraph (1)), art-72-3-3/par-1 — https://japanlaw.org/ja/national-health-insurance-act/art-72-3-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-72-3-3/par-1 - art-703-4/par-28/item-3: 第七百十七条 → 地方税法 第七百十七条 (Article 717), art-717 — https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 - art-703-4/par-30: 前項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 - art-703-4/par-30: 第三十五項 → 地方税法 第七百三条の四第三十五項 (Article 703-4, paragraph (35)), art-703-4/par-35 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-35 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-35 - art-703-4/par-31: 前項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-31: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 - art-703-4/par-31: この項 → 地方税法 第七百三条の四第三十一項 (Article 703-4, paragraph (31)), art-703-4/par-31 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-31 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-31 - art-703-4/par-31: 次項 → 地方税法 第七百三条の四第三十二項 (Article 703-4, paragraph (32)), art-703-4/par-32 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-32 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-32 - art-703-4/par-31: 第三十三項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-33 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-33 - art-703-4/par-31: 第三十五項 → 地方税法 第七百三条の四第三十五項 (Article 703-4, paragraph (35)), art-703-4/par-35 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-35 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-35 - art-703-4/par-31: 第三十六項 → 地方税法 第七百三条の四第三十六項 (Article 703-4, paragraph (36)), art-703-4/par-36 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36 - art-703-4/par-31: 第三十七項 → 地方税法 第七百三条の四第三十七項 (Article 703-4, paragraph (37)), art-703-4/par-37 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-37 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-37 - art-703-4/par-32: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-32: 第二十九項第一号 → 地方税法 第七百三条の四第二十九項第一号 (Article 703-4, paragraph (29), item (i)), art-703-4/par-29/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29/item-1 - art-703-4/par-32: 前項 → 地方税法 第七百三条の四第三十一項 (Article 703-4, paragraph (31)), art-703-4/par-31 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-31 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-31 - art-703-4/par-32: この項 → 地方税法 第七百三条の四第三十二項 (Article 703-4, paragraph (32)), art-703-4/par-32 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-32 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-32 - art-703-4/par-32: 次項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-33 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-33 - art-703-4/par-32: 第三十五項 → 地方税法 第七百三条の四第三十五項 (Article 703-4, paragraph (35)), art-703-4/par-35 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-35 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-35 - art-703-4/par-32: 第三十六項 → 地方税法 第七百三条の四第三十六項 (Article 703-4, paragraph (36)), art-703-4/par-36 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36 - art-703-4/par-33: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-33: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 - art-703-4/par-34: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 - art-703-4/par-34: 次条第四項 → 地方税法 第七百三条の五第四項 (Article 703-5, paragraph (4)), art-703-5/par-4 — https://japanlaw.org/ja/local-tax-act/art-703-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-4 - art-703-4/par-34: 前項 → 地方税法 第七百三条の四第三十三項 (Article 703-4, paragraph (33)), art-703-4/par-33 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-33 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-33 - art-703-4/par-35: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-35: 第二十九項 → 地方税法 第七百三条の四第二十九項 (Article 703-4, paragraph (29)), art-703-4/par-29 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29 - art-703-4/par-36: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-36/item-1: 第二十九項第一号 → 地方税法 第七百三条の四第二十九項第一号 (Article 703-4, paragraph (29), item (i)), art-703-4/par-29/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29/item-1 - art-703-4/par-36/item-1: 第二号 → 地方税法 第七百三条の四第二十九項第二号 (Article 703-4, paragraph (29), item (ii)), art-703-4/par-29/item-2 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-29/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-29/item-2 - art-703-4/par-36/item-2: 前号 → 地方税法 第七百三条の四第三十六項第一号 (Article 703-4, paragraph (36), item (i)), art-703-4/par-36/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-1 - art-703-4/par-36/item-3: 第一号 → 地方税法 第七百三条の四第三十六項第一号 (Article 703-4, paragraph (36), item (i)), art-703-4/par-36/item-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-1 - art-703-4/par-37: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - art-703-4/par-38: 第一項 → 地方税法 第七百三条の四第一項 (Article 703-4, paragraph (1)), art-703-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1 - art-703-4/par-38: 第五項 → 地方税法 第七百三条の四第五項 (Article 703-4, paragraph (5)), art-703-4/par-5 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - art-703-4/par-38: 第十四項 → 地方税法 第七百三条の四第十四項 (Article 703-4, paragraph (14)), art-703-4/par-14 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - art-703-4/par-38: 第二十二項 → 地方税法 第七百三条の四第二十二項 (Article 703-4, paragraph (22)), art-703-4/par-22 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - art-703-4/par-38: 第三十項 → 地方税法 第七百三条の四第三十項 (Article 703-4, paragraph (30)), art-703-4/par-30 — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 ## Cited by 96 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三条の四第一項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-1 - 地方税法 第七百三条の四第一項第二号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-1/item-2 - 地方税法 第七百三条の四第二項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-1 - 地方税法 第七百三条の四第二項第三号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-3 - 地方税法 第七百三条の四第二項第四号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-2/item-4 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-2/item-4 - 地方税法 第七百三条の四第三項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-3 - 地方税法 第七百三条の四第五項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-5 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-5 - 地方税法 第七百三条の四第六項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-6 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-6 - 地方税法 第七百三条の四第七項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-7 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-7 - 地方税法 第七百三条の四第八項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-8 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-8 - 地方税法 第七百三条の四第九項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-9 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-9 - 地方税法 第七百三条の四第十項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10 - 地方税法 第七百三条の四第十項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-1 - 地方税法 第七百三条の四第十項第二号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-2 - 地方税法 第七百三条の四第十項第三号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-10/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-10/item-3 - 地方税法 第七百三条の四第十一項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-11 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-11 - 地方税法 第七百三条の四第十二項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12 - 地方税法 第七百三条の四第十二項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-12/item-1 - 地方税法 第七百三条の四第十四項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-14 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-14 - 地方税法 第七百三条の四第十五項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-15 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-15 - 地方税法 第七百三条の四第十六項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-16 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-16 - 地方税法 第七百三条の四第十七項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-17 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-17 - 地方税法 第七百三条の四第十八項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18 - 地方税法 第七百三条の四第十八項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-1 - 地方税法 第七百三条の四第十八項第二号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-2 - 地方税法 第七百三条の四第十八項第三号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-18/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-18/item-3 - 地方税法 第七百三条の四第十九項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-19 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-19 - 地方税法 第七百三条の四第二十項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-20 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20 - 地方税法 第七百三条の四第二十項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-20/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-20/item-1 - 地方税法 第七百三条の四第二十二項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-22 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-22 - 地方税法 第七百三条の四第二十三項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-23 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-23 - 地方税法 第七百三条の四第二十四項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-24 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-24 - 地方税法 第七百三条の四第二十五項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-25 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-25 - 地方税法 第七百三条の四第二十六項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-26 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-26 - 地方税法 第七百三条の四第二十七項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-27 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-27 - 地方税法 第七百三条の四第二十八項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28 - 地方税法 第七百三条の四第二十八項第一号イ（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-1/sub-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-1/sub-1 - 地方税法 第七百三条の四第二十八項第一号ロ（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-28/item-1/sub-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-28/item-1/sub-2 - 地方税法 第七百三条の四第三十項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-30 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-30 - 地方税法 第七百三条の四第三十一項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-31 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-31 - 地方税法 第七百三条の四第三十二項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-32 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-32 - 地方税法 第七百三条の四第三十三項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-33 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-33 - 地方税法 第七百三条の四第三十四項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-34 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-34 - 地方税法 第七百三条の四第三十五項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-35 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-35 - 地方税法 第七百三条の四第三十六項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36 - 地方税法 第七百三条の四第三十六項第一号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-1 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-1 - 地方税法 第七百三条の四第三十六項第二号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-2 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-2 - 地方税法 第七百三条の四第三十六項第三号（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-36/item-3 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-36/item-3 - 地方税法 第七百三条の四第三十七項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-37 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-37 - 地方税法 第七百三条の四第三十八項（国民健康保険税） — https://japanlaw.org/ja/local-tax-act/art-703-4/par-38 · https://japanlaw.org/l/325AC0000000226/art-703-4/par-38 - 地方税法 第七百三条の五第四項（国民健康保険税の減額） — https://japanlaw.org/ja/local-tax-act/art-703-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-703-5/par-4 - 地方税法 第七百三条の五の二第一項（特例対象被保険者等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/art-703-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-703-5-2/par-1 - 地方税法 第七百六条の二第一項（国民健康保険税の徴収の特例） — https://japanlaw.org/ja/local-tax-act/art-706-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-706-2/par-1 - 地方税法 附則第三十五条の六第一項（上場株式等に係る配当所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-6/par-1 - 地方税法 附則第三十五条の七第一項（土地の譲渡等に係る事業所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-7/par-1 - 地方税法 附則第三十六条第一項（長期譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-1 - 地方税法 附則第三十六条第二項（長期譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-36/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-36/par-2 - 地方税法 附則第三十七条第一項（一般株式等に係る譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37/par-1 - 地方税法 附則第三十七条の二第一項（上場株式等に係る譲渡所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-2/par-1 - 地方税法 附則第三十七条の三第一項（先物取引に係る雑所得等に係る国民健康保険税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-37-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-37-3/par-1 - …and 36 more at https://japanlaw.org/ja/local-tax-act/art-703-4 --- ## 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-20261027T202151-211, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-211, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-167, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-168, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-169, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-170, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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