# 地方税法 / Local Tax Act — 第七十一条の三十一 (Article 71-31) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-71-31. 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: 第七十一条の三十一 (Article 71-31)（配当割の特別徴収の手続） — address `art-71-31` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-71-31 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-31 - 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. --- ### 第七十一条の三十一（配当割の特別徴収の手続） — Procedures for Special Collection of the Dividend Levy caption: machine translation, not official art-71-31 · https://japanlaw.org/ja/local-tax-act/art-71-31 · https://japanlaw.org/l/325AC0000000226/art-71-31 **第一項** 配当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、特定配当等の支払を受けるべき日現在において道府県内に住所を有する個人に対して特定配当等の支払をする者（当該特定配当等が国外特定配当等、租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等（次項において「上場株式等の配当等」という。）又は同法第四十一条の十二の二第三項に規定する特定割引債の償還金に係る差益金額（次項において「償還金に係る差益金額」という。）である場合において、その支払を取り扱う者があるときは、その者）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-71-31/par-1 · https://japanlaw.org/ja/local-tax-act/art-71-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-1 When the dividend levy is to be collected by the method of special collection, the person who pays specified dividends, etc. to an individual having an address in the prefecture as of the date on which the individual is to receive payment of the specified dividends, etc. (or, where those specified dividends, etc. are foreign specified dividends, etc., dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (referred to as "dividends and similar income on listed shares, etc." in the following paragraph), or gain on redemption of specified discount bonds prescribed in Article 41-12-2, paragraph (3) of that Act (referred to as "gain on redemption" in the following paragraph), and there is a person who handles their payment, that person) must be designated as a special collection agent by a 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、特定配当等の支払の際（特別徴収義務者が国外特定配当等、上場株式等の配当等又は償還金に係る差益金額の支払を取り扱う者である場合には、当該取扱いに係る国外特定配当等、上場株式等の配当等又は償還金に係る差益金額の交付の際）、その特定配当等について配当割を徴収し、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、その徴収すべき配当割の課税標準額、税額その他必要な事項を記載した納入申告書（以下この款において「納入申告書」という。）を当該特定配当等の支払を受ける個人が当該特定配当等の支払を受けるべき日現在における当該個人の住所所在の道府県の知事に提出し、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、当該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-71-31/par-2 · https://japanlaw.org/ja/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 The special collection agent referred to in the preceding paragraph is obliged, upon payment of the specified dividends, etc. (where the special collection agent is a person who handles the payment of foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption, upon the delivery of the foreign specified dividends, etc., dividends and similar income on listed shares, etc. or gain on redemption relating to that handling), to collect the dividend levy on those specified dividends, etc., and, by the 10th day of the month following the month containing the day of collection, to submit a remittance return stating the amount of the tax base and the tax amount of the dividend levy to be collected and other necessary matters, in the form specified by Order of the Ministry of Internal Affairs and Communications (hereinafter in this Subsection referred to as a "remittance return"), to the governor of the prefecture in which the individual who receives payment of those specified dividends, etc. has an address as of the date on which the individual is to receive payment of those specified dividends, etc., 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 that prefectural governor. machine translation, not official **第三項** 前二項の規定の適用に関し必要な事項は、政令で定める。 art-71-31/par-3 · https://japanlaw.org/ja/local-tax-act/art-71-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-3 Necessary matters concerning the application of the provisions of the preceding two paragraphs are specified by Cabinet Order. machine translation, not official --- ## Cites - art-71-31/par-1: 租税特別措置法第九条の三の二第一項 → 租税特別措置法 第九条の三の二第一項 (Article 9-3-2, paragraph (1)), art-9-3-2/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-9-3-2/par-1 · https://japanlaw.org/l/332AC0000000026/art-9-3-2/par-1 - art-71-31/par-1: 次項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 - art-71-31/par-1: 同法第四十一条の十二の二第三項 → 租税特別措置法 第四十一条の十二の二第三項 (Article 41-12-2, paragraph (3)), art-41-12-2/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-12-2/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-12-2/par-3 - art-71-31/par-2: 前項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-1 - art-71-31/par-3: 前二項 → 地方税法 第七十一条の三十一第一項 (Article 71-31, paragraph (1)), art-71-31/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-1 - art-71-31/par-3: 前二項 → 地方税法 第七十一条の三十一第二項 (Article 71-31, paragraph (2)), art-71-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 ## Cited by 15 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の二十九第一項（国外株式の配当等に係る課税標準） — https://japanlaw.org/ja/local-tax-act/art-71-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-29/par-1 - 地方税法 第七十一条の三十一第一項（配当割の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-71-31/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-1 - 地方税法 第七十一条の三十一第二項（配当割の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-71-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-2 - 地方税法 第七十一条の三十一第三項（配当割の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-71-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-31/par-3 - 地方税法 第七十一条の三十二第一項（配当割に係る更正又は決定） — https://japanlaw.org/ja/local-tax-act/art-71-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-32/par-1 - 地方税法 第七十一条の三十三第二項（配当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-71-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-33/par-2 - 地方税法 第七十一条の三十四第一項（納期限後に申告納入する配当割に係る納入金の延滞金） — https://japanlaw.org/ja/local-tax-act/art-71-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-34/par-1 - 地方税法 第七十一条の三十四第二項（納期限後に申告納入する配当割に係る納入金の延滞金） — https://japanlaw.org/ja/local-tax-act/art-71-34/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-34/par-2 - 地方税法 第七十一条の三十七第一項（配当割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-71-37/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-37/par-1 - 地方税法 附則第三十三条の二の二第二項（未成年者口座内上場株式等に係る配当所得に係る道府県民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-33-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-33-2-2/par-2 - 地方税法 附則第三十五条の二の五第二項（源泉徴収選択口座内配当等に係る道府県民税及び市町村民税の所得計算及び特別徴収等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5/par-2 - 地方税法 附則第三十五条の二の五第四項（源泉徴収選択口座内配当等に係る道府県民税及び市町村民税の所得計算及び特別徴収等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-35-2-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-35-2-5/par-4 - 地方税法 附則第六条第四項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-6/par-4 - 地方税法 附則第四条第五項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-4/par-5 - 地方税法 附則第四条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-4/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-042, 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