# 地方税法 / Local Tax Act — 第七百三十一条 (Article 731) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-731. 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: 第七百三十一条 (Article 731)（法定外目的税の新設変更） — address `art-731` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-731 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-731 - 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. --- ### 第七百三十一条（法定外目的税の新設変更） — Establishment or Change of Non-Statutory Earmarked Taxes caption: machine translation, not official art-731 · https://japanlaw.org/ja/local-tax-act/art-731 · https://japanlaw.org/l/325AC0000000226/art-731 **第一項** 道府県又は市町村は、条例で定める特定の費用に充てるため、法定外目的税を課することができる。 art-731/par-1 · https://japanlaw.org/ja/local-tax-act/art-731/par-1 · https://japanlaw.org/l/325AC0000000226/art-731/par-1 A prefecture or municipality may impose a non-statutory earmarked tax to defray specific expenses specified by Prefectural or Municipal Ordinance. machine translation, not official **第二項** 道府県又は市町村は、法定外目的税の新設又は変更（法定外目的税の税率の引下げ、廃止その他の政令で定める変更を除く。次項及び次条第二項において同じ。）をしようとする場合においては、あらかじめ、総務大臣に協議し、その同意を得なければならない。 art-731/par-2 · https://japanlaw.org/ja/local-tax-act/art-731/par-2 · https://japanlaw.org/l/325AC0000000226/art-731/par-2 Where a prefecture or municipality intends to establish or change a non-statutory earmarked tax (excluding a reduction of the tax rate of a non-statutory earmarked tax, its abolition, and other changes specified by Cabinet Order; the same applies in the following paragraph and in paragraph (2) of the following Article), it must consult in advance with the Minister for Internal Affairs and Communications and obtain consent. machine translation, not official **第三項** 道府県又は市町村は、当該道府県又は市町村の法定外目的税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該法定外目的税の課税標準の合計が当該法定外目的税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該法定外目的税の新設又は変更をする旨の条例を制定しようとするときは、当該道府県又は市町村の議会において、当該特定納税義務者の意見を聴くものとする。 art-731/par-3 · https://japanlaw.org/ja/local-tax-act/art-731/par-3 · https://japanlaw.org/l/325AC0000000226/art-731/par-3 Where a prefecture or municipality has a person liable for tax for a non-statutory earmarked tax of that prefecture or municipality (including a person who is to become liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total tax base of that non-statutory earmarked tax to be imposed on that person liable for tax is expected to continuously exceed one tenth of the total tax base of that non-statutory earmarked tax (hereinafter in this paragraph referred to as a "specified person liable for tax"), and intends to enact a Prefectural or Municipal Ordinance to establish or change that non-statutory earmarked tax, it is to hear the opinion of the specified person liable for tax in the assembly of that prefecture or municipality. machine translation, not official --- ## Cites - art-731/par-2: 次項 → 地方税法 第七百三十一条第三項 (Article 731, paragraph (3)), art-731/par-3 — https://japanlaw.org/ja/local-tax-act/art-731/par-3 · https://japanlaw.org/l/325AC0000000226/art-731/par-3 - art-731/par-2: 次条第二項 → 地方税法 第七百三十二条第二項 (Article 732, paragraph (2)), art-732/par-2 — https://japanlaw.org/ja/local-tax-act/art-732/par-2 · https://japanlaw.org/l/325AC0000000226/art-732/par-2 - art-731/par-3: 本項 → 地方税法 第七百三十一条第三項 (Article 731, paragraph (3)), art-731/par-3 — https://japanlaw.org/ja/local-tax-act/art-731/par-3 · https://japanlaw.org/l/325AC0000000226/art-731/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三十一条第二項（法定外目的税の新設変更） — https://japanlaw.org/ja/local-tax-act/art-731/par-2 · https://japanlaw.org/l/325AC0000000226/art-731/par-2 - 地方税法 第七百三十一条第三項（法定外目的税の新設変更） — https://japanlaw.org/ja/local-tax-act/art-731/par-3 · https://japanlaw.org/l/325AC0000000226/art-731/par-3 - 地方税法 第七百三十二条第一項 — https://japanlaw.org/ja/local-tax-act/art-732/par-1 · https://japanlaw.org/l/325AC0000000226/art-732/par-1 - 地方税法 第七百三十二条の二第一項 — https://japanlaw.org/ja/local-tax-act/art-732-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-732-2/par-1 - 地方税法 第七百三十三条第一項（総務大臣の同意） — https://japanlaw.org/ja/local-tax-act/art-733/par-1 · https://japanlaw.org/l/325AC0000000226/art-733/par-1 - 地方税法 附則第二十一条第一項（法定外目的税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21/par-1 - 地方税法 附則第二十一条第二項（法定外目的税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4161-17/art-21/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-21/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-20261027T214204-174, 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