# 地方税法 / Local Tax Act — 第七百三十九条の二 (Article 739-2)

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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: 第七百三十九条の二 (Article 739-2)（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — address `art-739-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-739-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-739-2
- 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.

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### 第七百三十九条の二（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — Tax Notices, etc. for Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax
<sup>caption: machine translation, not official</sup>
<sup>art-739-2 · https://japanlaw.org/ja/local-tax-act/art-739-2 · https://japanlaw.org/l/325AC0000000226/art-739-2</sup>

  **第一項**  市町村長は、第一号に掲げる文書を第二号及び第三号に掲げる文書と併せて、総務省令で定める様式に準じて作成するものとする。
  <sup>art-739-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-739-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1</sup>
  The mayor of a municipality is to prepare the documents listed in item (i), together with the documents listed in items (ii) and (iii), in conformity with the form specified by Order of the Ministry of Internal Affairs and Communications.
  <sup>machine translation, not official</sup>

    **一**  個人の市町村民税（第二百九十四条第一項第二号に掲げる者に対して課する均等割及び第三百二十八条の規定により課する所得割を除く。以下この条、次条及び第七百三十九条の四第一項において同じ。）の賦課徴収に用いる納税通知書、納期限変更告知書、特別徴収義務者及び特別徴収に係る納税義務者に交付する特別徴収の方法により徴収する旨の通知書、督促状その他の文書（以下この条において「賦課徴収関係文書」という。）
    <sup>art-739-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-1</sup>
    a tax notice, a notice of change of due date for payment, a written notice to the effect that the tax is to be collected by special collection, delivered to the special collection agent and to the person liable for tax subject to special collection, a demand letter and other documents used for the assessment and collection of individual municipal inhabitant tax (excluding the per capita levy imposed on persons listed in Article 294, paragraph (1), item (ii) and the income levy imposed under Article 328; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) (hereinafter in this Article referred to as "assessment and collection documents");
    <sup>machine translation, not official</sup>

    **二**  第四十一条第一項の規定により個人の市町村民税と併せて賦課徴収を行う個人の道府県民税（第二十四条第一項第二号に掲げる者に対して課する均等割及び第五十条の二の規定により課する所得割を除く。以下この条、次条及び第七百三十九条の四第一項において同じ。）の賦課徴収に用いる賦課徴収関係文書
    <sup>art-739-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-2</sup>
    assessment and collection documents used for the assessment and collection of individual prefectural inhabitant tax (excluding the per capita levy imposed on persons listed in Article 24, paragraph (1), item (ii) and the income levy imposed under Article 50-2; the same applies hereinafter in this Article, the following Article and Article 739-4, paragraph (1)) that is assessed and collected together with individual municipal inhabitant tax pursuant to the provisions of Article 41, paragraph (1);
    <sup>machine translation, not official</sup>

    **三**  森林環境税及び森林環境譲与税に関する法律第七条第一項の規定により個人の市町村民税及びこれと併せて賦課徴収を行う個人の道府県民税と併せて賦課徴収を行う森林環境税の賦課徴収に用いる賦課徴収関係文書
    <sup>art-739-2/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-3</sup>
    assessment and collection documents used for the assessment and collection of the forest environment tax that is assessed and collected together with individual municipal inhabitant tax and with the individual prefectural inhabitant tax assessed and collected together with it, pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax.
    <sup>machine translation, not official</sup>

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## Cites
- art-739-2/par-1: 第一号 → 地方税法 第七百三十九条の二第一項第一号 (Article 739-2, paragraph (1), item (i)), art-739-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-1
- art-739-2/par-1: 第二号 → 地方税法 第七百三十九条の二第一項第二号 (Article 739-2, paragraph (1), item (ii)), art-739-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-2
- art-739-2/par-1: 第三号 → 地方税法 第七百三十九条の二第一項第三号 (Article 739-2, paragraph (1), item (iii)), art-739-2/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-3
- art-739-2/par-1/item-1: 第二百九十四条第一項第二号 → 地方税法 第二百九十四条第一項第二号 (Article 294, paragraph (1), item (ii)), art-294/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-294/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-294/par-1/item-2
- art-739-2/par-1/item-1: 第三百二十八条 → 地方税法 第三百二十八条 (Article 328), art-328 — https://japanlaw.org/ja/local-tax-act/art-328 · https://japanlaw.org/l/325AC0000000226/art-328
- art-739-2/par-1/item-1: この条 → 地方税法 第七百三十九条の二 (Article 739-2), art-739-2 — https://japanlaw.org/ja/local-tax-act/art-739-2 · https://japanlaw.org/l/325AC0000000226/art-739-2
- art-739-2/par-1/item-1: 次条 → 地方税法 第七百三十九条の三 (Article 739-3), art-739-3 — https://japanlaw.org/ja/local-tax-act/art-739-3 · https://japanlaw.org/l/325AC0000000226/art-739-3
- art-739-2/par-1/item-1: 第七百三十九条の四第一項 → 地方税法 第七百三十九条の四第一項 (Article 739-4, paragraph (1)), art-739-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-739-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-4/par-1
- art-739-2/par-1/item-2: 第四十一条第一項 → 地方税法 第四十一条第一項 (Article 41, paragraph (1)), art-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-41/par-1
- art-739-2/par-1/item-2: 第二十四条第一項第二号 → 地方税法 第二十四条第一項第二号 (Article 24, paragraph (1), item (ii)), art-24/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-24/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-24/par-1/item-2
- art-739-2/par-1/item-2: 第五十条の二 → 地方税法 第五十条の二 (Article 50-2), art-50-2 — https://japanlaw.org/ja/local-tax-act/art-50-2 · https://japanlaw.org/l/325AC0000000226/art-50-2
- art-739-2/par-1/item-2: この条 → 地方税法 第七百三十九条の二 (Article 739-2), art-739-2 — https://japanlaw.org/ja/local-tax-act/art-739-2 · https://japanlaw.org/l/325AC0000000226/art-739-2
- art-739-2/par-1/item-2: 次条 → 地方税法 第七百三十九条の三 (Article 739-3), art-739-3 — https://japanlaw.org/ja/local-tax-act/art-739-3 · https://japanlaw.org/l/325AC0000000226/art-739-3
- art-739-2/par-1/item-2: 第七百三十九条の四第一項 → 地方税法 第七百三十九条の四第一項 (Article 739-4, paragraph (1)), art-739-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-739-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-4/par-1
- art-739-2/par-1/item-3: 森林環境税及び森林環境譲与税に関する法律第七条第一項 → e-Gov law 431AC0000000003, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 地方税法 第七百三十九条の二第一項（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — https://japanlaw.org/ja/local-tax-act/art-739-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1
- 地方税法 第七百三十九条の二第一項第一号（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-1
- 地方税法 第七百三十九条の二第一項第二号（個人の市町村民税、個人の道府県民税及び森林環境税の納税通知書等） — https://japanlaw.org/ja/local-tax-act/art-739-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-739-2/par-1/item-2

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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