# 地方税法 / Local Tax Act — 第五条の九 (Supplementary Provisions, Article 5-9) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9. 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: 第五条の九 (Supplementary Provisions, Article 5-9)（令和六年度分の個人の市町村民税の普通徴収に関する特例） — address `suppl-3251-226/art-5-9` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9 - 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. --- ### 第五条の九（令和六年度分の個人の市町村民税の普通徴収に関する特例） — Special Provisions on Ordinary Collection of Individual Municipal Inhabitant Tax for Fiscal Year 2024 caption: machine translation, not official suppl-3251-226/art-5-9 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9 **第一項** 令和六年度分の個人の市町村民税に限り、第三百十九条の規定により普通徴収の方法によつて徴収する個人の市町村民税（第三百二十一条の七の二第三項及び第三百二十八条の十三の規定により徴収するものを除く。以下この項において「普通徴収の個人の市町村民税」という。）の納期が第三百二十条本文の規定により定められている市町村における普通徴収の個人の市町村民税の当該定められている納期における徴収については、次に定めるところによる。 suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1 Limited to individual municipal inhabitant tax for fiscal year 2024, with regard to the collection, at the payment periods so specified, of individual municipal inhabitant tax by ordinary collection in a municipality in which the payment periods of individual municipal inhabitant tax to be collected by the method of ordinary collection pursuant to Article 319 (excluding that collected pursuant to Article 321-7-2, paragraph (3) and Article 328-13; referred to as "individual municipal inhabitant tax by ordinary collection" in this paragraph) are specified under the main clause of Article 320, the following apply: machine translation, not official **一** 特別税額控除対象納税義務者の特別税額控除前の普通徴収に係る個人の市町村民税の額（前条第四項及び第五項の規定の適用がないものとした場合に算出される普通徴収の個人の市町村民税の額をいう。以下この号において同じ。）からその者の普通徴収の個人の市町村民税の額を控除した額（以下この項において「普通徴収の個人の市町村民税に係る特別税額控除額」という。）がその者の特別税額控除前の普通徴収に係る個人の市町村民税の額を四で除して得た金額（当該金額に千円未満の端数があるとき、又は当該金額の全額が千円未満であるときは、その端数金額又はその全額を切り捨てた金額。以下この項において「分割金額」という。）に三を乗じて得た金額をその者の特別税額控除前の普通徴収に係る個人の市町村民税の額から控除した残額に相当する金額（以下この項において「六月分金額」という。）に満たない場合には、六月中に定められている納期においてはその者の六月分金額からその者の普通徴収の個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、その他のそれぞれの納期においてはその者の分割金額に相当する税額を、それぞれ徴収するものとする。 suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-1 where the amount obtained by deducting the amount of individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person (meaning the amount of individual municipal inhabitant tax by ordinary collection calculated on the assumption that paragraphs (4) and (5) of the preceding Article do not apply; the same applies hereinafter in this item) (referred to as the "special tax credit amount for individual municipal inhabitant tax by ordinary collection" in this paragraph) is less than the amount equivalent to the balance obtained by deducting, from the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person, the amount obtained by multiplying by three the amount obtained by dividing the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit of that person by four (where that amount includes a fractional amount of less than 1,000 yen, or the whole of that amount is less than 1,000 yen, the amount obtained by rounding down that fractional amount or the whole of that amount; referred to as the "instalment amount" in this paragraph) (referred to as the "June amount" in this paragraph), the amount of tax equivalent to the balance obtained by deducting the special tax credit amount for individual municipal inhabitant tax by ordinary collection of that person from the June amount of that person is to be collected at the payment period specified within June, and the amount of tax equivalent to the instalment amount of that person is to be collected at each of the other payment periods; machine translation, not official **二** 特別税額控除対象納税義務者の普通徴収の個人の市町村民税に係る特別税額控除額がその者の六月分金額以上であり、かつ、その者の六月分金額とその者の分割金額との合計額に満たない場合には、六月中に定められている納期において徴収すべき税額はないものとし、八月中に定められている納期においてはその者の六月分金額とその者の分割金額との合計額からその者の普通徴収の個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、十月中に定められている納期及び一月中に定められている納期においてはその者の分割金額に相当する税額を、それぞれ徴収するものとする。 suppl-3251-226/art-5-9/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-2 where the special tax credit amount for individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit is equal to or more than the June amount of that person and less than the total of the June amount and the instalment amount of that person, there is to be no amount of tax to be collected at the payment period specified within June, the amount of tax equivalent to the balance obtained by deducting the special tax credit amount for individual municipal inhabitant tax by ordinary collection of that person from the total of the June amount and the instalment amount of that person is to be collected at the payment period specified within August, and the amount of tax equivalent to the instalment amount of that person is to be collected at each of the payment period specified within October and the payment period specified within January; machine translation, not official **三** 特別税額控除対象納税義務者の普通徴収の個人の市町村民税に係る特別税額控除額がその者の六月分金額とその者の分割金額との合計額以上であり、かつ、その者の六月分金額とその者の分割金額に二を乗じて得た金額との合計額に満たない場合には、六月中に定められている納期及び八月中に定められている納期において徴収すべき税額はないものとし、十月中に定められている納期においてはその者の六月分金額とその者の分割金額に二を乗じて得た金額との合計額からその者の普通徴収の個人の市町村民税に係る特別税額控除額を控除した残額に相当する税額を、一月中に定められている納期においてはその者の分割金額に相当する税額を、それぞれ徴収するものとする。 suppl-3251-226/art-5-9/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-3 where the special tax credit amount for individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June amount and the instalment amount of that person and less than the total of the June amount of that person and the amount obtained by multiplying the instalment amount of that person by two, there is to be no amount of tax to be collected at the payment period specified within June and the payment period specified within August, the amount of tax equivalent to the balance obtained by deducting the special tax credit amount for individual municipal inhabitant tax by ordinary collection of that person from the total of the June amount of that person and the amount obtained by multiplying the instalment amount of that person by two is to be collected at the payment period specified within October, and the amount of tax equivalent to the instalment amount of that person is to be collected at the payment period specified within January; machine translation, not official **四** 特別税額控除対象納税義務者の普通徴収の個人の市町村民税に係る特別税額控除額がその者の六月分金額とその者の分割金額に二を乗じて得た金額との合計額以上である場合には、六月中に定められている納期、八月中に定められている納期及び十月中に定められている納期において徴収すべき税額はないものとし、一月中に定められている納期においてはその者の普通徴収の個人の市町村民税の額に相当する税額を徴収するものとする。 suppl-3251-226/art-5-9/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-4 where the special tax credit amount for individual municipal inhabitant tax by ordinary collection of a person liable for tax eligible for the special tax credit is equal to or more than the total of the June amount of that person and the amount obtained by multiplying the instalment amount of that person by two, there is to be no amount of tax to be collected at the payment period specified within June, the payment period specified within August and the payment period specified within October, and the amount of tax equivalent to the amount of individual municipal inhabitant tax by ordinary collection of that person is to be collected at the payment period specified within January. machine translation, not official **第二項** 前項の規定の適用がある場合における第三百二十条の規定の適用については、同条中「当該個人の市町村民税額」とあるのは、「附則第五条の九第一項第一号に規定する特別税額控除前の普通徴収に係る個人の市町村民税の額」とする。 suppl-3251-226/art-5-9/par-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-2 With regard to the application of Article 320 where the provisions of the preceding paragraph apply, "the amount of that individual municipal inhabitant tax" in that Article is deemed to be replaced with "the amount of individual municipal inhabitant tax pertaining to ordinary collection before the special tax credit prescribed in Article 5-9, paragraph (1), item (i) of the Supplementary Provisions". machine translation, not official **第三項** 市町村が令和六年度分の個人の市町村民税（六月中に定められている納期から第三百二十一条の七第一項の規定により普通徴収の方法によつて徴収されることとなつたものを除く。）を同項の規定により普通徴収の方法によつて徴収する場合については、前二項の規定は、適用しない。 suppl-3251-226/art-5-9/par-3 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-3 The provisions of the preceding two paragraphs do not apply where a municipality collects individual municipal inhabitant tax for fiscal year 2024 (excluding that which, from the payment period specified within June, comes to be collected by the method of ordinary collection under Article 321-7, paragraph (1)) by the method of ordinary collection under that paragraph. machine translation, not official --- ## Cites - suppl-3251-226/art-5-9/par-1: 第三百十九条 → 地方税法 第三百十九条 (Article 319), art-319 — https://japanlaw.org/ja/local-tax-act/art-319 · https://japanlaw.org/l/325AC0000000226/art-319 - suppl-3251-226/art-5-9/par-1: 第三百二十一条の七の二第三項 → 地方税法 第三百二十一条の七の二第三項 (Article 321-7-2, paragraph (3)), art-321-7-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-7-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-7-2/par-3 - suppl-3251-226/art-5-9/par-1: 第三百二十八条の十三 → 地方税法 第三百二十八条の十三 (Article 328-13), art-328-13 — https://japanlaw.org/ja/local-tax-act/art-328-13 · https://japanlaw.org/l/325AC0000000226/art-328-13 - suppl-3251-226/art-5-9/par-1: この項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1 - suppl-3251-226/art-5-9/par-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320 - suppl-3251-226/art-5-9/par-1/item-1: 前条第四項 → 地方税法 附則第五条の八第四項 (Supplementary Provisions, Article 5-8, paragraph (4)), suppl-3251-226/art-5-8/par-4 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-4 - suppl-3251-226/art-5-9/par-1/item-1: 第五項 → 地方税法 附則第五条の八第五項 (Supplementary Provisions, Article 5-8, paragraph (5)), suppl-3251-226/art-5-8/par-5 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-8/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-8/par-5 - suppl-3251-226/art-5-9/par-1/item-1: この号 → 地方税法 附則第五条の九第一項第一号 (Supplementary Provisions, Article 5-9, paragraph (1), item (i)), suppl-3251-226/art-5-9/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-1 - suppl-3251-226/art-5-9/par-1/item-1: この項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1 - suppl-3251-226/art-5-9/par-2: 前項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1 - suppl-3251-226/art-5-9/par-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320 - suppl-3251-226/art-5-9/par-2: 附則第五条の九第一項第一号 → 地方税法 附則第五条の九第一項第一号 (Supplementary Provisions, Article 5-9, paragraph (1), item (i)), suppl-3251-226/art-5-9/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-1 - suppl-3251-226/art-5-9/par-3: 第三百二十一条の七第一項 → 地方税法 第三百二十一条の七第一項 (Article 321-7, paragraph (1)), art-321-7/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-7/par-1 - suppl-3251-226/art-5-9/par-3: 前二項 → 地方税法 附則第五条の九第一項 (Supplementary Provisions, Article 5-9, paragraph (1)), suppl-3251-226/art-5-9/par-1 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1 - suppl-3251-226/art-5-9/par-3: 前二項 → 地方税法 附則第五条の九第二項 (Supplementary Provisions, Article 5-9, paragraph (2)), suppl-3251-226/art-5-9/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 附則第三条の三第一項（個人の道府県民税及び市町村民税の所得割の非課税の範囲等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-3/par-1 - 地方税法 附則第五条の九第一項（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1 - 地方税法 附則第五条の九第一項第一号（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-1/item-1 - 地方税法 附則第五条の九第二項（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-2 - 地方税法 附則第五条の九第三項（令和六年度分の個人の市町村民税の普通徴収に関する特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-9/par-3 - 地方税法 附則第五条の十三第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-5-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-5-13/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-20261027T214204-191, 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