# 地方税法 / Local Tax Act — 第七百三十三条の二十七 (Article 733-27) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-733-27. 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: 第七百三十三条の二十七 (Article 733-27)（法定外目的税の証紙徴収の手続） — address `art-733-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-733-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-733-27 - 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. --- ### 第七百三十三条の二十七（法定外目的税の証紙徴収の手続） — Procedures for Collection of Non-Statutory Earmarked Taxes by Stamps caption: machine translation, not official art-733-27 · https://japanlaw.org/ja/local-tax-act/art-733-27 · https://japanlaw.org/l/325AC0000000226/art-733-27 **第一項** 地方団体は、法定外目的税を証紙徴収によつて徴収しようとする場合においては、納税者に当該地方団体が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、地方団体は、当該法定外目的税を納付する義務が発生することを証する書類その他の物件に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。 art-733-27/par-1 · https://japanlaw.org/ja/local-tax-act/art-733-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-27/par-1 Where a local government intends to collect a non-statutory earmarked tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by that local government. In this case, the local government may, in lieu of stamps, have stamps affixed to documents or other articles certifying that an obligation to pay that non-statutory earmarked tax has arisen, or affix a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps. machine translation, not official **第二項** 地方団体又は特別徴収義務者は、納税者が証紙をはつた場合においては、証紙をはつた紙面その他の物件と証紙の彩紋とにかけて当該地方団体の印又は特別徴収義務者の印若しくは署名で判明にこれを消さなければならない。 art-733-27/par-2 · https://japanlaw.org/ja/local-tax-act/art-733-27/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-27/par-2 Where a taxpayer has affixed stamps, the local government or special collection agent must clearly cancel them with the seal of that local government or the seal or signature of the special collection agent, across the paper or other article on which the stamps are affixed and the design of the stamps. machine translation, not official **第三項** 第一項の証紙の取扱いに関しては、当該地方団体の条例で定めなければならない。 art-733-27/par-3 · https://japanlaw.org/ja/local-tax-act/art-733-27/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-27/par-3 The handling of the stamps under paragraph (1) must be provided for by the Prefectural or Municipal Ordinance of the local government in question. machine translation, not official --- ## Cites - art-733-27/par-3: 第一項 → 地方税法 第七百三十三条の二十七第一項 (Article 733-27, paragraph (1)), art-733-27/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-27/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三十三条の二十七第三項（法定外目的税の証紙徴収の手続） — https://japanlaw.org/ja/local-tax-act/art-733-27/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-27/par-3 - 消費税法 別表第二第四号ロ — https://japanlaw.org/ja/consumption-tax-act/appdx-2/item-4/sub-2 · https://japanlaw.org/l/363AC0000000108/appdx-2/item-4/sub-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-20261027T214204-177, 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