# 地方税法 / Local Tax Act — 第七十三条の二十の二 (Article 73-20-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-20-2. 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: 第七十三条の二十の二 (Article 73-20-2)（登記所からの通知） — address `art-73-20-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-20-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-20-2 - 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. --- ### 第七十三条の二十の二（登記所からの通知） — Notification from the Registry Office caption: machine translation, not official art-73-20-2 · https://japanlaw.org/ja/local-tax-act/art-73-20-2 · https://japanlaw.org/l/325AC0000000226/art-73-20-2 **第一項** 登記所は、第三百八十二条第一項（同条第二項において準用する場合を含む。）の規定により市町村長に通知したときは、遅滞なく、当該市町村を包括する道府県の知事にも通知しなければならない。 art-73-20-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-20-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-20-2/par-1 When a registry office has given notice to the mayor of a municipality pursuant to the provisions of Article 382, paragraph (1) (including as applied mutatis mutandis under paragraph (2) of that Article), it must, without delay, also notify the governor of the prefecture that includes that municipality. machine translation, not official --- ## Cites - art-73-20-2/par-1: 第三百八十二条第一項 → 地方税法 第三百八十二条第一項 (Article 382, paragraph (1)), art-382/par-1 — https://japanlaw.org/ja/local-tax-act/art-382/par-1 · https://japanlaw.org/l/325AC0000000226/art-382/par-1 - art-73-20-2/par-1: 同条第二項 → 地方税法 第三百八十二条第二項 (Article 382, paragraph (2)), art-382/par-2 — https://japanlaw.org/ja/local-tax-act/art-382/par-2 · https://japanlaw.org/l/325AC0000000226/art-382/par-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第九条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-5041-1/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5041-1/art-9/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-20261027T214204-077, 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