# 地方税法 / Local Tax Act — 第七百三十三条の十 (Article 733-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-733-10. 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: 第七百三十三条の十 (Article 733-10)（法定外目的税の賦課徴収に関する申告又は報告の義務） — address `art-733-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-733-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-733-10 - 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. --- ### 第七百三十三条の十（法定外目的税の賦課徴収に関する申告又は報告の義務） — Obligation to Declare or Report Concerning the Assessment and Collection of Non-Statutory Earmarked Taxes caption: machine translation, not official art-733-10 · https://japanlaw.org/ja/local-tax-act/art-733-10 · https://japanlaw.org/l/325AC0000000226/art-733-10 **第一項** 法定外目的税の納税義務者は、当該地方団体の条例の定めるところによつて、当該法定外目的税の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。 art-733-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-733-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-10/par-1 A person liable for a non-statutory earmarked tax must, as provided by the Prefectural or Municipal Ordinance of the local government in question, declare or report the matters specified by that ordinance concerning the assessment and collection of that non-statutory earmarked tax. machine translation, not official --- ## Cites - art-733-10/par-1: 同条 → 地方税法 第七百三十三条の十 (Article 733-10), art-733-10 — https://japanlaw.org/ja/local-tax-act/art-733-10 · https://japanlaw.org/l/325AC0000000226/art-733-10 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三十三条の十第一項（法定外目的税の賦課徴収に関する申告又は報告の義務） — https://japanlaw.org/ja/local-tax-act/art-733-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-10/par-1 - 地方税法 第七百三十三条の十一第一項（法定外目的税に係る虚偽の申告等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-733-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-11/par-1 - 地方税法 第七百三十三条の十二第一項（法定外目的税に係る不申告等に関する過料） — https://japanlaw.org/ja/local-tax-act/art-733-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-12/par-1 - 地方税法 第七百三十三条の二十一第四項（法定外目的税の脱税等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-733-21/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-21/par-4 --- ## 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-20261027T214204-175, 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