# 地方税法 / Local Tax Act — 第七百三十七条の二 (Article 737-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-737-2. 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: 第七百三十七条の二 (Article 737-2)（指定都市の指定があつた場合等の道府県民税及び市町村民税の特例） — address `art-737-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-737-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-737-2 - 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. --- ### 第七百三十七条の二（指定都市の指定があつた場合等の道府県民税及び市町村民税の特例） — Special Provisions on Prefectural Inhabitant Tax and Municipal Inhabitant Tax Where a Designated City Has Been Designated, etc. caption: machine translation, not official art-737-2 · https://japanlaw.org/ja/local-tax-act/art-737-2 · https://japanlaw.org/l/325AC0000000226/art-737-2 **第一項** 道府県民税又は市町村民税の所得割の納税義務者の賦課期日現在における住所が指定都市以外の市町村の区域内にある場合において、当該納税義務者の当該賦課期日現在における住所地が当該賦課期日の属する年の一月二日から四月一日までの間に指定都市の区域内となつたときは、道府県民税又は市町村民税に関する規定の適用については、当該納税義務者を当該賦課期日現在において当該指定都市の区域内に住所を有した者とみなす。 art-737-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-737-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-737-2/par-1 Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a municipality other than a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that designated city as of that assessment date. machine translation, not official **第二項** 道府県民税又は市町村民税の所得割の納税義務者の賦課期日現在における住所が指定都市の区域内にある場合において、当該納税義務者の当該賦課期日現在における住所地が当該賦課期日の属する年の一月二日から四月一日までの間に指定都市以外の市町村の区域内となつたときは、道府県民税又は市町村民税に関する規定の適用については、当該納税義務者を当該賦課期日現在において当該市町村の区域内に住所を有した者とみなす。 art-737-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-737-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-737-2/par-2 Where the domicile, as of the assessment date, of a person liable for the income levy of prefectural inhabitant tax or municipal inhabitant tax is within the area of a designated city, and the place of domicile of that person liable for tax as of that assessment date comes to be within the area of a municipality other than a designated city between January 2 and April 1 of the year that includes that assessment date, that person liable for tax is deemed, for the purpose of applying the provisions concerning prefectural inhabitant tax or municipal inhabitant tax, to be a person who had a domicile within the area of that municipality as of that assessment date. machine translation, not official ## Cited by 3 provisions cite 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 - 地方税法 附則第五条第二項（道府県民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-2 - 地方税法 附則第十五条第二項（市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-15/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-15/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-20261027T214204-178, 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