# 地方税法 / Local Tax Act — 第七百十八条 (Article 718) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-718. 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: 第七百十八条 (Article 718)（水利地益税等の特別徴収の手続） — address `art-718` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-718 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-718 - 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. --- ### 第七百十八条（水利地益税等の特別徴収の手続） — Procedures for Special Collection of Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official art-718 · https://japanlaw.org/ja/local-tax-act/art-718 · https://japanlaw.org/l/325AC0000000226/art-718 **第一項** 水利地益税等を特別徴収（第七百六条第二項及び第三項、第七百十八条の七第一項及び第二項並びに第七百十八条の八第一項の規定による特別徴収を除く。）によつて徴収しようとする場合においては、当該水利地益税等の徴収の便宜を有する者を当該地方団体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-718/par-1 · https://japanlaw.org/ja/local-tax-act/art-718/par-1 · https://japanlaw.org/l/325AC0000000226/art-718/par-1 Where water utilization and land benefit tax, etc. is to be collected by special collection (excluding special collection under Article 706, paragraphs (2) and (3), Article 718-7, paragraphs (1) and (2), and Article 718-8, paragraph (1)), a person in a convenient position to collect that water utilization and land benefit tax, etc. must be designated as a special collection agent by Prefectural or Municipal Ordinance of the local government concerned and made to collect it. machine translation, not official **第二項** 前項の特別徴収義務者は、当該水利地益税等の納期限までにその徴収すべき水利地益税等に係る課税標準額、税額その他同条例で定める事項を記載した納入申告書を地方団体の長に提出し、及びその納入金を当該地方団体に納入する義務を負う。 art-718/par-2 · https://japanlaw.org/ja/local-tax-act/art-718/par-2 · https://japanlaw.org/l/325AC0000000226/art-718/par-2 The special collection agent under the preceding paragraph is obliged to submit to the head of the local government, by the due date for payment of the water utilization and land benefit tax, etc., a remittance return stating the tax base amount and tax amount relating to the water utilization and land benefit tax, etc. to be collected and other matters specified by that Ordinance, and to remit the remittance to the local government concerned. machine translation, not official **第三項** 前項の規定によつて納入した納入金のうち水利地益税等の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。 art-718/par-3 · https://japanlaw.org/ja/local-tax-act/art-718/par-3 · https://japanlaw.org/l/325AC0000000226/art-718/par-3 With respect to the portion of the remittance made under the provisions of the preceding paragraph that is equivalent to tax not paid to the special collection agent by the taxpayer of the water utilization and land benefit tax, etc., the special collection agent has a right to reimbursement against that taxpayer. machine translation, not official **第四項** 特別徴収義務者が前項の求償権に基いて訴を提起した場合においては、徴税吏員は、職務上の秘密に関する場合を除く外、証拠の提供その他必要な援助を与えなければならない。 art-718/par-4 · https://japanlaw.org/ja/local-tax-act/art-718/par-4 · https://japanlaw.org/l/325AC0000000226/art-718/par-4 Where a special collection agent files suit on the basis of the right to reimbursement under the preceding paragraph, the tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets. machine translation, not official --- ## Cites - art-718/par-1: 第七百六条第二項 → 地方税法 第七百六条第二項 (Article 706, paragraph (2)), art-706/par-2 — https://japanlaw.org/ja/local-tax-act/art-706/par-2 · https://japanlaw.org/l/325AC0000000226/art-706/par-2 - art-718/par-1: 第三項 → 地方税法 第七百六条第三項 (Article 706, paragraph (3)), art-706/par-3 — https://japanlaw.org/ja/local-tax-act/art-706/par-3 · https://japanlaw.org/l/325AC0000000226/art-706/par-3 - art-718/par-1: 第七百十八条の七第一項 → 地方税法 第七百十八条の七第一項 (Article 718-7, paragraph (1)), art-718-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-1 - art-718/par-1: 第二項 → 地方税法 第七百十八条の七第二項 (Article 718-7, paragraph (2)), art-718-7/par-2 — https://japanlaw.org/ja/local-tax-act/art-718-7/par-2 · https://japanlaw.org/l/325AC0000000226/art-718-7/par-2 - art-718/par-1: 第七百十八条の八第一項 → 地方税法 第七百十八条の八第一項 (Article 718-8, paragraph (1)), art-718-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-718-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-718-8/par-1 - art-718/par-2: 前項 → 地方税法 第七百十八条第一項 (Article 718, paragraph (1)), art-718/par-1 — https://japanlaw.org/ja/local-tax-act/art-718/par-1 · https://japanlaw.org/l/325AC0000000226/art-718/par-1 - art-718/par-2: 同条 → 地方税法 第七百十八条 (Article 718), art-718 — https://japanlaw.org/ja/local-tax-act/art-718 · https://japanlaw.org/l/325AC0000000226/art-718 - art-718/par-3: 前項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/ja/local-tax-act/art-718/par-2 · https://japanlaw.org/l/325AC0000000226/art-718/par-2 - art-718/par-4: 前項 → 地方税法 第七百十八条第三項 (Article 718, paragraph (3)), art-718/par-3 — https://japanlaw.org/ja/local-tax-act/art-718/par-3 · https://japanlaw.org/l/325AC0000000226/art-718/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七百十八条第二項（水利地益税等の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-718/par-2 · https://japanlaw.org/l/325AC0000000226/art-718/par-2 - 地方税法 第七百十八条第三項（水利地益税等の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-718/par-3 · https://japanlaw.org/l/325AC0000000226/art-718/par-3 - 地方税法 第七百十八条第四項（水利地益税等の特別徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-718/par-4 · https://japanlaw.org/l/325AC0000000226/art-718/par-4 - 地方税法 第七百十九条第一項（水利地益税等に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 - 地方税法 第七百二十条第二項（水利地益税等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-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2 - 地方税法 第七百二十四条第二項（水利地益税等の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-724/par-2 · https://japanlaw.org/l/325AC0000000226/art-724/par-2 - 地方税法 附則第四十五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4181-83/art-45/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-83/art-45/par-6 --- ## 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-20261027T214204-171, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-172, 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