# 地方税法 / Local Tax Act — 第七十一条の十 (Article 71-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-71-10. 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: 第七十一条の十 (Article 71-10)（利子割の特別徴収の手続） — address `art-71-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-71-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-10 - 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. --- ### 第七十一条の十（利子割の特別徴収の手続） — Special Collection Procedures for the Interest Levy caption: machine translation, not official art-71-10 · https://japanlaw.org/ja/local-tax-act/art-71-10 · https://japanlaw.org/l/325AC0000000226/art-71-10 **第一項** 利子割を特別徴収の方法によつて徴収しようとする場合には、利子等の支払又はその取扱いをする者で道府県内に第二十四条第八項に規定する営業所等を有するものを当該道府県の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。 art-71-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-71-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-1 In the case of collecting the interest levy by the method of special collection, a person who pays interest, etc. or handles such payment and who has a business office, etc. prescribed in Article 24, paragraph (8) within the prefecture must be designated as a special collection agent by the Prefectural Ordinance of that prefecture and made to collect the levy. machine translation, not official **第二項** 前項の特別徴収義務者は、利子等の支払の際（特別徴収義務者が利子等の支払を取り扱う者である場合には、当該取扱いに係る利子等の交付の際）、その利子等について利子割を徴収し、その徴収の日の属する月の翌月十日までに、総務省令で定める様式によつて、その徴収すべき利子割の課税標準額、税額その他必要な事項を記載した納入申告書を道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。この場合において、道府県知事に提出すべき納入申告書には、総務省令で定める計算書を添付しなければならない。 art-71-10/par-2 · https://japanlaw.org/ja/local-tax-act/art-71-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-2 The special collection agent referred to in the preceding paragraph is obligated to collect the interest levy on interest, etc. at the time of payment of the interest, etc. (where the special collection agent is a person who handles the payment of interest, etc., at the time of delivery of the interest, etc. relating to that handling), and by the 10th day of the month following the month that includes the date of that collection, to submit to the prefectural governor, in the form specified by Order of the Ministry of Internal Affairs and Communications, a remittance return stating the amount of the tax base and the tax amount of the interest levy to be collected and other necessary particulars, and to remit the remittance to that prefecture. In this case, a statement specified by Order of the Ministry of Internal Affairs and Communications must be attached to the remittance return to be submitted to the prefectural governor. machine translation, not official --- ## Cites - art-71-10/par-1: 第二十四条第八項 → 地方税法 第二十四条第八項 (Article 24, paragraph (8)), art-24/par-8 — https://japanlaw.org/ja/local-tax-act/art-24/par-8 · https://japanlaw.org/l/325AC0000000226/art-24/par-8 - art-71-10/par-2: 前項 → 地方税法 第七十一条の十第一項 (Article 71-10, paragraph (1)), art-71-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の十第二項（利子割の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-71-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-2 - 地方税法 第七十一条の十一第一項（利子割に係る更正又は決定） — https://japanlaw.org/ja/local-tax-act/art-71-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-1 - 地方税法 第七十一条の十二第二項（利子割に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-71-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-2 - 地方税法 第七十一条の十三第一項（納期限後に申告納入する利子割に係る納入金の延滞金） — https://japanlaw.org/ja/local-tax-act/art-71-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-13/par-1 - 地方税法 第七十一条の十三第二項（納期限後に申告納入する利子割に係る納入金の延滞金） — https://japanlaw.org/ja/local-tax-act/art-71-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-13/par-2 - 地方税法 第七十一条の十六第一項（利子割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-71-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-16/par-1 - 地方税法 附則第八条の三第一項（阪神・淡路大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-8-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-3/par-1 - 地方税法 附則第四十六条第一項（東日本大震災に係る財産形成住宅貯蓄等の利子等に係る利子割の額の還付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-46/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-46/par-1 - 地方税法 附則第三条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5081-2/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-5081-2/art-3/par-11 --- ## 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-20261027T202151-051, 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