# 地方税法 / Local Tax Act — 第七百三十九条の三 (Article 739-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-739-3. 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: 第七百三十九条の三 (Article 739-3)（個人の市町村民税、個人の道府県民税及び森林環境税に係る延滞金の計算） — address `art-739-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-739-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-739-3 - 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. --- ### 第七百三十九条の三（個人の市町村民税、個人の道府県民税及び森林環境税に係る延滞金の計算） — Calculation of Delinquency Charges on Individual Municipal Inhabitant Tax, Individual Prefectural Inhabitant Tax and Forest Environment Tax caption: machine translation, not official art-739-3 · https://japanlaw.org/ja/local-tax-act/art-739-3 · https://japanlaw.org/l/325AC0000000226/art-739-3 **第一項** 個人の市町村民税、第四十一条第一項の規定によりこれと併せて賦課徴収を行う個人の道府県民税及び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これらと併せて賦課徴収を行う森林環境税に係る第三百二十一条の二（第四十一条第一項及び同法第七条第一項の規定によりその例によることとされる場合を含む。）及び第三百二十六条（第四十一条第一項及び同法第七条第一項の規定によりその例によることとされる場合を含む。）の規定による延滞金の計算については、個人の市町村民税の額、個人の道府県民税の額及び森林環境税の額の合算額によりこれらの規定を適用するものとする。 art-739-3/par-1 · https://japanlaw.org/ja/local-tax-act/art-739-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-3/par-1 With respect to the calculation of delinquency charges under Article 321-2 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) and Article 326 (including where the rules of that Article are followed pursuant to the provisions of Article 41, paragraph (1) and Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax) on individual municipal inhabitant tax, individual prefectural inhabitant tax that is assessed and collected together with it pursuant to the provisions of Article 41, paragraph (1), and forest environment tax that is assessed and collected together with them pursuant to the provisions of Article 7, paragraph (1) of the Act on the Forest Environment Tax and the Forest Environment Transfer Tax, those provisions are to be applied on the basis of the total of the amount of individual municipal inhabitant tax, the amount of individual prefectural inhabitant tax and the amount of forest environment tax. machine translation, not official --- ## Cites - art-739-3/par-1: 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-739-3/par-1: 第三百二十一条の二 → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/ja/local-tax-act/art-321-2 · https://japanlaw.org/l/325AC0000000226/art-321-2 - art-739-3/par-1: 第三百二十六条 → 地方税法 第三百二十六条 (Article 326), art-326 — https://japanlaw.org/ja/local-tax-act/art-326 · https://japanlaw.org/l/325AC0000000226/art-326 ## Cited by 2 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 --- ## 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