Article 701-49-2Non-penal Fines for Failure to File Returns for Business Office Tax
第七百一条の四十九の二（事業所税に係る不申告に関する過料）
A designated city, etc. may, in the case where a person liable for business office tax fails, without justifiable grounds, to submit a return under Article 701-46, paragraph (1) or (3) or Article 701-47, paragraph (1) or (3) by the deadline for filing the return prescribed in those paragraphs, provide, in the Municipal Ordinance of that designated city, etc., for the imposition on that person of a non-penal fine of not more than 100,000 yen.
指定都市等は、事業所税の納税義務者が正当な事由がなくて第七百一条の四十六第一項若しくは第三項又は第七百一条の四十七第一項若しくは第三項の規定による申告書をこれらの項に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該指定都市等の条例で十万円以下の過料を科する旨の規定を設けることができる。
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Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.