# 地方税法 / Local Tax Act — 第九条 (Article 9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-9. 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: 第九条 (Article 9)（相続による納税義務の承継） — address `art-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-9 - 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. --- ### 第九条（相続による納税義務の承継） — Succession to Tax Liability by Inheritance caption: machine translation, not official art-9 · https://japanlaw.org/ja/local-tax-act/art-9 · https://japanlaw.org/l/325AC0000000226/art-9 **第一項** 相続（包括遺贈を含む。以下本章において同じ。）があつた場合には、その相続人（包括受遺者を含む。以下本章において同じ。）又は民法（明治二十九年法律第八十九号）第九百五十一条の法人は、被相続人（包括遺贈者を含む。以下本章において同じ。）に課されるべき、又は被相続人が納付し、若しくは納入すべき地方団体の徴収金（以下本章において「被相続人の地方団体の徴収金」という。）を納付し、又は納入しなければならない。ただし、限定承認をした相続人は、相続によつて得た財産を限度とする。 art-9/par-1 · https://japanlaw.org/ja/local-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-9/par-1 When there is an inheritance (including a comprehensive bequest; the same applies hereinafter in this Chapter), the heir (including a comprehensive legatee; the same applies hereinafter in this Chapter) or the juridical person referred to in Article 951 of the Civil Code (Act No. 89 of 1896) must pay or remit the local government levies that are to be imposed on the decedent (including the person who made a comprehensive bequest; the same applies hereinafter in this Chapter), or that the decedent was to pay or remit (hereinafter in this Chapter referred to as the "decedent's local government levies"); provided, however, that an heir who has made a qualified acceptance is liable only up to the property obtained through the inheritance. machine translation, not official **第二項** 前項の場合において、相続人が二人以上あるときは、各相続人は、被相続人の地方団体の徴収金を民法第九百条から第九百二条までの規定によるその相続分によりあん分して計算した額を納付し、又は納入しなければならない。 art-9/par-2 · https://japanlaw.org/ja/local-tax-act/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-9/par-2 In the case referred to in the preceding paragraph, where there are two or more heirs, each heir must pay or remit the amount calculated by apportioning the decedent's local government levies in proportion to that heir's share of the inheritance under the provisions of Articles 900 through 902 of the Civil Code. machine translation, not official **第三項** 前項の場合において、相続人のうちに相続によつて得た財産の価額が同項の規定により納付し、又は納入すべき地方団体の徴収金の額をこえている者があるときは、その相続人は、そのこえる価額を限度として、他の相続人が同項の規定により納付し、又は納入すべき地方団体の徴収金を納付し、又は納入する責に任ずる。 art-9/par-3 · https://japanlaw.org/ja/local-tax-act/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-9/par-3 In the case referred to in the preceding paragraph, where among the heirs there is one whose value of property obtained through the inheritance exceeds the amount of local government levies that heir is to pay or remit under that paragraph, that heir is liable to pay or remit the local government levies that the other heirs are to pay or remit under that paragraph, up to the amount of the excess value. machine translation, not official **第四項** 前三項の規定によつて承継する義務は、当該義務に係る申告又は報告の義務を含むものとする。 art-9/par-4 · https://japanlaw.org/ja/local-tax-act/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-9/par-4 The obligation succeeded to under the provisions of the preceding three paragraphs includes the obligation to file returns or reports relating to that obligation. machine translation, not official --- ## Cites - art-9/par-1: 民法（明治二十九年法律第八十九号）第九百五十一条 → 民法 第九百五十一条 (Article 951), art-951 — https://japanlaw.org/ja/civil-code/art-951 · https://japanlaw.org/l/129AC0000000089/art-951 - art-9/par-2: 前項 → 地方税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-9/par-1 - art-9/par-2: 民法第九百条から第九百二条まで → 民法 第九百条 (Article 900), art-900 — https://japanlaw.org/ja/civil-code/art-900 · https://japanlaw.org/l/129AC0000000089/art-900 - art-9/par-2: 民法第九百条から第九百二条まで → 民法 第九百一条 (Article 901), art-901 — https://japanlaw.org/ja/civil-code/art-901 · https://japanlaw.org/l/129AC0000000089/art-901 - art-9/par-2: 民法第九百条から第九百二条まで → 民法 第九百二条 (Article 902), art-902 — https://japanlaw.org/ja/civil-code/art-902 · https://japanlaw.org/l/129AC0000000089/art-902 - art-9/par-3: 前項 → 地方税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/local-tax-act/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-9/par-2 - art-9/par-4: 前三項 → 地方税法 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — https://japanlaw.org/ja/local-tax-act/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-9/par-1 - art-9/par-4: 前三項 → 地方税法 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — https://japanlaw.org/ja/local-tax-act/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-9/par-2 - art-9/par-4: 前三項 → 地方税法 第九条第三項 (Article 9, paragraph (3)), art-9/par-3 — https://japanlaw.org/ja/local-tax-act/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-9/par-3 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 介護保険法 第百四十三条第一項（地方税法の準用） — https://japanlaw.org/ja/long-term-care-insurance-act/art-143/par-1 · https://japanlaw.org/l/409AC0000000123/art-143/par-1 - 国民健康保険法 第七十八条第一項（地方税法の準用） — https://japanlaw.org/ja/national-health-insurance-act/art-78/par-1 · https://japanlaw.org/l/333AC0000000192/art-78/par-1 - 地方税法 第九条第二項（相続による納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-9/par-2 - 地方税法 第九条第三項（相続による納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-9/par-3 - 地方税法 第九条第四項（相続による納税義務の承継） — https://japanlaw.org/ja/local-tax-act/art-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-9/par-4 - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 - 地方税法 附則第三項 — https://japanlaw.org/ja/local-tax-act/suppl-3281-202/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3281-202/par-3 - 地方税法 附則第三条第一項（相続があつた場合の納税義務及び徴収の手続に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3341-149/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3341-149/art-3/par-1 - 高齢者の医療の確保に関する法律 第百十二条第一項（地方税法の準用） — https://japanlaw.org/ja/elderly-medical-care-act/art-112/par-1 · https://japanlaw.org/l/357AC0000000080/art-112/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-20261027T214204-003, 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