# 地方税法 / Local Tax Act — 第七百三十七条 (Article 737) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-737. 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: 第七百三十七条 (Article 737)（特別区並びに指定都市の区及び総合区に関する特例） — address `art-737` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-737 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-737 - 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. --- ### 第七百三十七条（特別区並びに指定都市の区及び総合区に関する特例） — Special Provisions on Special Wards and on Wards and Administratively Consolidated Wards of Designated Cities caption: machine translation, not official art-737 · https://japanlaw.org/ja/local-tax-act/art-737 · https://japanlaw.org/l/325AC0000000226/art-737 **第一項** 道府県民税、市町村民税及び固定資産税に関する規定の都及び地方自治法第二百五十二条の十九第一項の市（以下この条及び次条において「指定都市」という。）に対する準用及び適用については、特別区並びに指定都市の区及び総合区の区域は、一の市の区域とみなし、なお、特別の必要がある場合には、政令で特別の定めを設けることができる。 art-737/par-1 · https://japanlaw.org/ja/local-tax-act/art-737/par-1 · https://japanlaw.org/l/325AC0000000226/art-737/par-1 With respect to the application mutatis mutandis to, and the application to, the Tokyo Metropolis and the cities under Article 252-19, paragraph (1) of the Local Autonomy Act (hereinafter in this Article and the following Article referred to as "designated cities") of the provisions concerning prefectural inhabitant tax, municipal inhabitant tax and fixed assets tax, the area of special wards and the areas of wards and administratively consolidated wards of designated cities are deemed to be the area of a single city; furthermore, where there is a special need, special provisions may be established by Cabinet Order. machine translation, not official **第二項** 特別土地保有税に関する規定の都に対する準用については、特別区の区域は、指定都市の区又は総合区の区域とみなす。 art-737/par-2 · https://japanlaw.org/ja/local-tax-act/art-737/par-2 · https://japanlaw.org/l/325AC0000000226/art-737/par-2 With respect to the application mutatis mutandis to the Tokyo Metropolis of the provisions concerning special land holding tax, the area of special wards is deemed to be the area of a ward or administratively consolidated ward of a designated city. machine translation, not official **第三項** 事業所税に関する規定の都に対する準用については、特別区の存する区域は、指定都市等の区域とみなす。 art-737/par-3 · https://japanlaw.org/ja/local-tax-act/art-737/par-3 · https://japanlaw.org/l/325AC0000000226/art-737/par-3 With respect to the application mutatis mutandis to the Tokyo Metropolis of the provisions concerning business office tax, the area where special wards are located is deemed to be the area of a designated city, etc. machine translation, not official --- ## Cites - art-737/par-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection - art-737/par-1: この条 → 地方税法 第七百三十七条 (Article 737), art-737 — https://japanlaw.org/ja/local-tax-act/art-737 · https://japanlaw.org/l/325AC0000000226/art-737 - art-737/par-1: 次条 → 地方税法 第七百三十七条の二 (Article 737-2), art-737-2 — https://japanlaw.org/ja/local-tax-act/art-737-2 · https://japanlaw.org/l/325AC0000000226/art-737-2 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百三十七条第一項（特別区並びに指定都市の区及び総合区に関する特例） — https://japanlaw.org/ja/local-tax-act/art-737/par-1 · https://japanlaw.org/l/325AC0000000226/art-737/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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-178, 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