{"attached_files_info":null,"law_info":{"law_type":"Act","law_id":"325AC0000000226","law_num":"昭和二十五年法律第二百二十六号","law_num_era":"Showa","law_num_year":25,"law_num_type":"Act","law_num_num":"226","promulgation_date":"1950-07-31"},"revision_info":{"law_revision_id":"325AC0000000226_20261101_508AC0000000002","law_type":"Act","law_title":"地方税法","law_title_kana":"ちほうぜいほう","abbrev":"","category":"地方財政","updated":"2026-10-22T09:12:03+09:00","amendment_promulgate_date":"2026-03-31","amendment_enforcement_date":"2026-11-01","amendment_enforcement_comment":null,"amendment_scheduled_enforcement_date":null,"amendment_law_id":"508AC0000000002","amendment_law_title":"地方税法等の一部を改正する法律","amendment_law_title_kana":null,"amendment_law_num":"令和八年法律第二号","amendment_type":"3","repeal_status":"None","repeal_date":null,"remain_in_force":false,"mission":"New","current_revision_status":"CurrentEnforced"},"law_full_text":{"tag":"Article","attr":{"Num":"320"},"children":[{"tag":"ArticleCaption","attr":{},"children":["（普通徴収に係る個人の市町村民税の納期）"]},{"tag":"ArticleTitle","attr":{},"children":["第三百二十条"]},{"tag":"Paragraph","attr":{"Num":"1"},"children":[{"tag":"ParagraphNum","attr":{},"children":[]},{"tag":"ParagraphSentence","attr":{},"children":[{"tag":"Sentence","attr":{"Function":"main","Num":"1"},"children":["普通徴収の方法によつて徴収する個人の市町村民税の納期は、六月、八月、十月及び一月中（当該個人の市町村民税額が均等割額に相当する金額以下である場合にあつては、六月中）において、当該市町村の条例で定める。"]},{"tag":"Sentence","attr":{"Function":"proviso","Num":"2"},"children":["但し、特別の事情がある場合においては、これと異なる納期を定めることができる。"]}]}]}]}}