# 地方税法 / Local Tax Act — 第七百三十九条 (Article 739)

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- 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: 第七百三十九条 (Article 739)（特別区税等の特例） — address `art-739`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-739
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-739
- 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.

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### 第七百三十九条（特別区税等の特例） — Special Provisions on Special Ward Taxes, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-739 · https://japanlaw.org/ja/local-tax-act/art-739 · https://japanlaw.org/l/325AC0000000226/art-739</sup>

  **第一項**  特別区税及び都の特別区の存する区域における都税並びにその賦課徴収に関し、この法律の規定をそのまま適用することが困難である事項については政令で、特別の定を設けることができる。
  <sup>art-739/par-1 · https://japanlaw.org/ja/local-tax-act/art-739/par-1 · https://japanlaw.org/l/325AC0000000226/art-739/par-1</sup>
  With respect to special ward taxes and Tokyo taxes in the area where the special wards of the Tokyo Metropolis are located, and their assessment and collection, special provisions may be established by Cabinet Order on matters for which it is difficult to apply the provisions of this Act as they stand.
  <sup>machine translation, not official</sup>

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## 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