# 地方税法 / Local Tax Act — 第七百三十五条 (Article 735) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-735. 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: 第七百三十五条 (Article 735)（都における目的税の特例） — address `art-735` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-735 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-735 - 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. --- ### 第七百三十五条（都における目的税の特例） — Special Provisions on Earmarked Taxes in the Tokyo Metropolis caption: machine translation, not official art-735 · https://japanlaw.org/ja/local-tax-act/art-735 · https://japanlaw.org/l/325AC0000000226/art-735 **第一項** 都は、その特別区の存する区域において、目的税として、道府県が課することができる目的税を課することができるほか、第一条第二項の規定にかかわらず、第五条第五項及び第六項第一号に掲げる目的税を課することができる。この場合においては、都を市（同条第五項に掲げる目的税については、指定都市等）とみなして第四章中市町村の目的税に関する部分の規定を準用する。 art-735/par-1 · https://japanlaw.org/ja/local-tax-act/art-735/par-1 · https://japanlaw.org/l/325AC0000000226/art-735/par-1 In the area where its special wards are located, the Tokyo Metropolis may impose, as earmarked taxes, the earmarked taxes that a prefecture may impose and, notwithstanding the provisions of Article 1, paragraph (2), the earmarked taxes listed in Article 5, paragraph (5) and paragraph (6), item (i). In this case, the provisions of Chapter IV concerning earmarked taxes of municipalities apply mutatis mutandis, deeming the Tokyo Metropolis to be a city (a designated city, etc. for the earmarked tax listed in paragraph (5) of that Article). machine translation, not official **第二項** 都は、その特別区の存する区域において、前項に掲げるものを除くほか、別に税目を起こして、目的税を課することができる。この場合においては、都を市とみなして、第四章第八節の規定を準用する。 art-735/par-2 · https://japanlaw.org/ja/local-tax-act/art-735/par-2 · https://japanlaw.org/l/325AC0000000226/art-735/par-2 In the area where its special wards are located, the Tokyo Metropolis may, in addition to the taxes listed in the preceding paragraph, establish a separate tax item and impose an earmarked tax. In this case, the provisions of Chapter IV, Section 8 apply mutatis mutandis, deeming the Tokyo Metropolis to be a city. machine translation, not official --- ## Cites - art-735/par-1: 第一条第二項 → 地方税法 第一条第二項 (Article 1, paragraph (2)), art-1/par-2 — https://japanlaw.org/ja/local-tax-act/art-1/par-2 · https://japanlaw.org/l/325AC0000000226/art-1/par-2 - art-735/par-1: 第五条第五項 → 地方税法 第五条第五項 (Article 5, paragraph (5)), art-5/par-5 — https://japanlaw.org/ja/local-tax-act/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/art-5/par-5 - art-735/par-1: 第六項第一号 → 地方税法 第五条第六項第一号 (Article 5, paragraph (6), item (i)), art-5/par-6/item-1 — https://japanlaw.org/ja/local-tax-act/art-5/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-5/par-6/item-1 - art-735/par-2: 前項 → 地方税法 第七百三十五条第一項 (Article 735, paragraph (1)), art-735/par-1 — https://japanlaw.org/ja/local-tax-act/art-735/par-1 · https://japanlaw.org/l/325AC0000000226/art-735/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三十五条第二項（都における目的税の特例） — https://japanlaw.org/ja/local-tax-act/art-735/par-2 · https://japanlaw.org/l/325AC0000000226/art-735/par-2 - 地方税法 附則第六十五条第一項（新型コロナウイルス感染症対策地方税減収補塡特別交付金の交付） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-65/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-20261027T214204-177, 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