# 地方税法 / Local Tax Act — 第七百十七条 (Article 717) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-717. 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: 第七百十七条 (Article 717)（水利地益税等の減免） — address `art-717` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-717 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-717 - 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. --- ### 第七百十七条（水利地益税等の減免） — Reduction or Exemption of Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official art-717 · https://japanlaw.org/ja/local-tax-act/art-717 · https://japanlaw.org/l/325AC0000000226/art-717 **第一項** 地方団体の長は、天災その他特別の事情がある場合において水利地益税等の減免を必要とすると認める者、貧困に因り生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該地方団体の条例の定めるところにより、当該水利地益税等を減免することができる。但し、特別徴収義務者については、この限りでない。 art-717/par-1 · https://japanlaw.org/ja/local-tax-act/art-717/par-1 · https://japanlaw.org/l/325AC0000000226/art-717/par-1 The head of a local government may reduce or exempt water utilization and land benefit tax, etc., as provided by the Prefectural or Municipal Ordinance of the local government concerned, only for persons found to require reduction or exemption of the water utilization and land benefit tax, etc. in the case of a natural disaster or other special circumstances, persons who receive public or private assistance for their living due to poverty, and other persons in special circumstances; provided, however, that this does not apply to special collection agents. machine translation, not official ## Cited by 8 provisions cite this one. No official source publishes this direction. - 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 第七百三条の四第三項第三号（国民健康保険税） — 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 - 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三号（国民健康保険税） — 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 - 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三号（国民健康保険税） — 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 - 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三号（国民健康保険税） — 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 --- ## 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, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-171, 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