# 地方税法 / Local Tax Act — 第七十六条 (Supplementary Provisions, Article 76) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-76. 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: 第七十六条 (Supplementary Provisions, Article 76)（地方財政審議会の意見の聴取） — address `suppl-3251-226/art-76` - 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-76 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-76 - 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. --- ### 第七十六条（地方財政審議会の意見の聴取） — Hearings of Opinions by Local Finance Councils caption: machine translation, not official suppl-3251-226/art-76 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-76 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-76 **第一項** 総務大臣は、特別交付金の交付に関する命令の制定又は改廃の立案をしようとする場合及び附則第六十八条の規定により各道府県又は各市町村に交付すべき特別交付金の額を決定しようとする場合には、地方財政審議会の意見を聴かなければならない。 suppl-3251-226/art-76/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-76/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-76/par-1 The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council when intending to draft the establishment, amendment or abolition of an order concerning the payment of the special grant, and when intending to determine the amount of the special grant to be paid to each prefecture or each municipality pursuant to the provisions of Article 68 of the Supplementary Provisions. machine translation, not official --- ## Cites - suppl-3251-226/art-76/par-1: 附則第六十八条 → 地方税法 附則第六十八条 (Supplementary Provisions, Article 68), suppl-3251-226/art-68 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-68 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-68 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 附則第七十七条第一項（命令への委任） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-77/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-77/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-20261027T214204-228, 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