# 地方税法 / Local Tax Act — 第七百二十八条 (Article 728)

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- 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: 第七百二十八条 (Article 728)（水利地益税等に係る滞納処分） — address `art-728`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-728
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-728
- 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.

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### 第七百二十八条（水利地益税等に係る滞納処分） — Delinquent Tax Collection Procedures for Water Utilization and Land Benefit Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-728 · https://japanlaw.org/ja/local-tax-act/art-728 · https://japanlaw.org/l/325AC0000000226/art-728</sup>

  **第一項**  水利地益税等に係る滞納者が次の各号の一に該当するときは、地方団体の徴税吏員は、当該水利地益税等に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
  <sup>art-728/par-1 · https://japanlaw.org/ja/local-tax-act/art-728/par-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1</sup>
  When a person delinquent in payment of water utilization and land benefit tax, etc. falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that water utilization and land benefit tax, etc.:
  <sup>machine translation, not official</sup>

    **一**  滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る水利地益税等に係る地方団体の徴収金を完納しないとき。
    <sup>art-728/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-728/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1/item-1</sup>
    when the person delinquent in payment has received a demand and has not paid in full, by the day on which 10 days have elapsed from the day on which the demand letter was issued, the local government levies relating to water utilization and land benefit tax, etc. that are the subject of the demand;
    <sup>machine translation, not official</sup>

    **二**  滞納者が繰上徴収に係る告知により指定された納期限までに水利地益税等に係る地方団体の徴収金を完納しないとき。
    <sup>art-728/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-728/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-728/par-1/item-2</sup>
    when the person delinquent in payment has not paid in full the local government levies relating to water utilization and land benefit tax, etc. by the due date for payment designated by the notice of advance collection.
    <sup>machine translation, not official</sup>

  **第二項**  第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付又は納入の催告書」とする。
  <sup>art-728/par-2 · https://japanlaw.org/ja/local-tax-act/art-728/par-2 · https://japanlaw.org/l/325AC0000000226/art-728/par-2</sup>
  Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."
  <sup>machine translation, not official</sup>

  **第三項**  水利地益税等に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、地方団体の徴税吏員は、直ちにその財産を差し押えることができる。
  <sup>art-728/par-3 · https://japanlaw.org/ja/local-tax-act/art-728/par-3 · https://japanlaw.org/l/325AC0000000226/art-728/par-3</sup>
  Where, after the due date for payment of local government levies relating to water utilization and land benefit tax, etc., and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a tax collection official of the local government may immediately seize the property.
  <sup>machine translation, not official</sup>

  **第四項**  滞納者の財産につき強制換価手続が行われた場合には、地方団体の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る水利地益税等に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る水利地益税等に係る地方団体の徴収金につき、交付要求をしなければならない。
  <sup>art-728/par-4 · https://japanlaw.org/ja/local-tax-act/art-728/par-4 · https://japanlaw.org/l/325AC0000000226/art-728/par-4</sup>
  Where compulsory liquidation procedures have been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution, with respect to the local government levies relating to the delinquent water utilization and land benefit tax, etc., to the enforcement agency (in the case of making a request for share distribution of local government levies relating to water utilization and land benefit tax, etc. arising from a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
  <sup>machine translation, not official</sup>

  **第五項**  地方団体の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
  <sup>art-728/par-5 · https://japanlaw.org/ja/local-tax-act/art-728/par-5 · https://japanlaw.org/l/325AC0000000226/art-728/par-5</sup>
  Where a tax collection official of a local government is able to carry out seizure under the provisions of paragraphs (1) to (3), if property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules of such delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
  <sup>machine translation, not official</sup>

  **第六項**  第七百六条の二の規定によつて徴収する国民健康保険税について滞納処分を行う場合においては、当該年度分の国民健康保険税額が確定する日までの間は、財産の換価は、することができない。
  <sup>art-728/par-6 · https://japanlaw.org/ja/local-tax-act/art-728/par-6 · https://japanlaw.org/l/325AC0000000226/art-728/par-6</sup>
  Where delinquent tax collection procedures are carried out for national health insurance tax collected under the provisions of Article 706-2, property may not be realized until the day on which the amount of national health insurance tax for the fiscal year concerned is finalized.
  <sup>machine translation, not official</sup>

  **第七項**  前各項に定めるものその他水利地益税等に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
  <sup>art-728/par-7 · https://japanlaw.org/ja/local-tax-act/art-728/par-7 · https://japanlaw.org/l/325AC0000000226/art-728/par-7</sup>
  In addition to what is provided for in the preceding paragraphs, delinquent tax collection procedures for local government levies relating to water utilization and land benefit tax, etc. are carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
  <sup>machine translation, not official</sup>

  **第八項**  第一項から第五項まで及び前項の規定による処分は、当該地方団体の区域外においても行うことができる。
  <sup>art-728/par-8 · https://japanlaw.org/ja/local-tax-act/art-728/par-8 · https://japanlaw.org/l/325AC0000000226/art-728/par-8</sup>
  The dispositions under the provisions of paragraphs (1) to (5) and the preceding paragraph may also be carried out outside the area of the local government concerned.
  <sup>machine translation, not official</sup>

---

## Cites
- art-728/par-2: 前項 → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/art-728/par-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1
- art-728/par-2: 同項第一号 → 地方税法 第七百二十八条第一項第一号 (Article 728, paragraph (1), item (i)), art-728/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-728/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1/item-1
- art-728/par-3: 第一項第一号 → 地方税法 第七百二十八条第一項第一号 (Article 728, paragraph (1), item (i)), art-728/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-728/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1/item-1
- art-728/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-728/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-728/par-5: 第一項から第三項まで → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/art-728/par-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1
- art-728/par-5: 第一項から第三項まで → 地方税法 第七百二十八条第二項 (Article 728, paragraph (2)), art-728/par-2 — https://japanlaw.org/ja/local-tax-act/art-728/par-2 · https://japanlaw.org/l/325AC0000000226/art-728/par-2
- art-728/par-5: 第一項から第三項まで → 地方税法 第七百二十八条第三項 (Article 728, paragraph (3)), art-728/par-3 — https://japanlaw.org/ja/local-tax-act/art-728/par-3 · https://japanlaw.org/l/325AC0000000226/art-728/par-3
- art-728/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-728/par-6: 第七百六条の二 → 地方税法 第七百六条の二 (Article 706-2), art-706-2 — https://japanlaw.org/ja/local-tax-act/art-706-2 · https://japanlaw.org/l/325AC0000000226/art-706-2
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/art-728/par-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第二項 (Article 728, paragraph (2)), art-728/par-2 — https://japanlaw.org/ja/local-tax-act/art-728/par-2 · https://japanlaw.org/l/325AC0000000226/art-728/par-2
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第三項 (Article 728, paragraph (3)), art-728/par-3 — https://japanlaw.org/ja/local-tax-act/art-728/par-3 · https://japanlaw.org/l/325AC0000000226/art-728/par-3
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第四項 (Article 728, paragraph (4)), art-728/par-4 — https://japanlaw.org/ja/local-tax-act/art-728/par-4 · https://japanlaw.org/l/325AC0000000226/art-728/par-4
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第五項 (Article 728, paragraph (5)), art-728/par-5 — https://japanlaw.org/ja/local-tax-act/art-728/par-5 · https://japanlaw.org/l/325AC0000000226/art-728/par-5
- art-728/par-7: 前各項 → 地方税法 第七百二十八条第六項 (Article 728, paragraph (6)), art-728/par-6 — https://japanlaw.org/ja/local-tax-act/art-728/par-6 · https://japanlaw.org/l/325AC0000000226/art-728/par-6
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第一項 (Article 728, paragraph (1)), art-728/par-1 — https://japanlaw.org/ja/local-tax-act/art-728/par-1 · https://japanlaw.org/l/325AC0000000226/art-728/par-1
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第二項 (Article 728, paragraph (2)), art-728/par-2 — https://japanlaw.org/ja/local-tax-act/art-728/par-2 · https://japanlaw.org/l/325AC0000000226/art-728/par-2
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第三項 (Article 728, paragraph (3)), art-728/par-3 — https://japanlaw.org/ja/local-tax-act/art-728/par-3 · https://japanlaw.org/l/325AC0000000226/art-728/par-3
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第四項 (Article 728, paragraph (4)), art-728/par-4 — https://japanlaw.org/ja/local-tax-act/art-728/par-4 · https://japanlaw.org/l/325AC0000000226/art-728/par-4
- art-728/par-8: 第一項から第五項まで → 地方税法 第七百二十八条第五項 (Article 728, paragraph (5)), art-728/par-5 — https://japanlaw.org/ja/local-tax-act/art-728/par-5 · https://japanlaw.org/l/325AC0000000226/art-728/par-5
- art-728/par-8: 前項 → 地方税法 第七百二十八条第七項 (Article 728, paragraph (7)), art-728/par-7 — https://japanlaw.org/ja/local-tax-act/art-728/par-7 · https://japanlaw.org/l/325AC0000000226/art-728/par-7

## Cited by

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

- 地方税法 第七百七条第五項（徴税吏員の水利地益税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-707/par-5 · https://japanlaw.org/l/325AC0000000226/art-707/par-5
- 地方税法 第七百二十八条第二項（水利地益税等に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-728/par-2 · https://japanlaw.org/l/325AC0000000226/art-728/par-2
- 地方税法 第七百二十八条第三項（水利地益税等に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-728/par-3 · https://japanlaw.org/l/325AC0000000226/art-728/par-3
- 地方税法 第七百二十八条第五項（水利地益税等に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-728/par-5 · https://japanlaw.org/l/325AC0000000226/art-728/par-5
- 地方税法 第七百二十八条第七項（水利地益税等に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-728/par-7 · https://japanlaw.org/l/325AC0000000226/art-728/par-7
- 地方税法 第七百二十八条第八項（水利地益税等に係る滞納処分） — https://japanlaw.org/ja/local-tax-act/art-728/par-8 · https://japanlaw.org/l/325AC0000000226/art-728/par-8
- 地方税法 第七百三十条第一項第一号（国税徴収法の例による水利地益税等に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/ja/local-tax-act/art-730/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-730/par-1/item-1
- 地方税法 第七百三十条第一項第二号（国税徴収法の例による水利地益税等に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/ja/local-tax-act/art-730/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-730/par-1/item-2
- 地方税法 第七百三十条第一項第三号（国税徴収法の例による水利地益税等に係る滞納処分に関する検査拒否等の罪） — https://japanlaw.org/ja/local-tax-act/art-730/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-730/par-1/item-3
- 地方税法 第七百三十条の二第一項（国税徴収法の例による水利地益税等に係る滞納処分に関する虚偽の陳述の罪） — https://japanlaw.org/ja/local-tax-act/art-730-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-730-2/par-1

---

## 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-20261027T214204-103, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-173, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-174, 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