# 地方税法 / Local Tax Act — 第七十一条の二十六 (Article 71-26)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-71-26. 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: 第七十一条の二十六 (Article 71-26)（市町村に対する交付） — address `art-71-26`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-71-26
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-26
- 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.

---

### 第七十一条の二十六（市町村に対する交付） — Distribution to Municipalities
<sup>caption: machine translation, not official</sup>
<sup>art-71-26 · https://japanlaw.org/ja/local-tax-act/art-71-26 · https://japanlaw.org/l/325AC0000000226/art-71-26</sup>

      **第一項**  道府県は、当該道府県に納入された利子割額に相当する額に前条第一項に規定する政令で定める率を乗じて得た額に、同項の規定により他の道府県から支払を受けた金額に相当する額を加算し、同項の規定により他の道府県に支払つた金額に相当する額を減額して得た合計額の五分の三に相当する額を、政令で定めるところにより、当該道府県内の市町村（特別区を含む。以下この条において同じ。）に対し、当該市町村に係る個人の道府県民税の額を基礎として政令で定めるところにより計算した額で按分して交付するものとする。
      <sup>art-71-26/par-1 · https://japanlaw.org/ja/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1</sup>
      A prefecture is to distribute, to the municipalities (including special wards; the same applies hereinafter in this Article) within that prefecture, as specified by Cabinet Order, the amount equivalent to three-fifths of the total amount obtained by adding the amount equivalent to the amount received from other prefectures under paragraph (1) of the preceding Article, and deducting the amount equivalent to the amount paid to other prefectures under that paragraph, to the amount obtained by multiplying the amount equivalent to the interest levy amount remitted to that prefecture by the rate specified by Cabinet Order prescribed in that paragraph, apportioning it in proportion to the amount calculated, as specified by Cabinet Order, on the basis of the amount of individual prefectural inhabitant tax relating to each municipality.
      <sup>machine translation, not official</sup>

      **第二項**  前項の当該市町村に係る個人の道府県民税の額は、総務省令で定めるところにより算定するものとする。
      <sup>art-71-26/par-2 · https://japanlaw.org/ja/local-tax-act/art-71-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-2</sup>
      The amount of individual prefectural inhabitant tax relating to the municipality referred to in the preceding paragraph is to be calculated as provided by Order of the Ministry of Internal Affairs and Communications.
      <sup>machine translation, not official</sup>

---

## Cites
- art-71-26/par-1: 前条第一項 → 地方税法 第七十一条の二十五第一項 (Article 71-25, paragraph (1)), art-71-25/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-25/par-1
- art-71-26/par-1: この条 → 地方税法 第七十一条の二十六 (Article 71-26), art-71-26 — https://japanlaw.org/ja/local-tax-act/art-71-26 · https://japanlaw.org/l/325AC0000000226/art-71-26
- art-71-26/par-2: 前項 → 地方税法 第七十一条の二十六第一項 (Article 71-26, paragraph (1)), art-71-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1

## Cited by

4 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十一条の二十六第一項（市町村に対する交付） — https://japanlaw.org/ja/local-tax-act/art-71-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-1
- 地方税法 第七十一条の二十六第二項（市町村に対する交付） — https://japanlaw.org/ja/local-tax-act/art-71-26/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-26/par-2
- 地方税法 附則第三条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-3/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-20261027T214204-041, 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