Article 74-12-2Non-Penal Fines for Failure to File Concerning Tobacco Tax
第七十四条の十二の二（たばこ税に係る不申告に関する過料）
Where a taxpayer filing returns for tobacco tax has failed, without justifiable grounds, to submit a return under the provisions of Article 74-10, paragraphs (1) through (3) by the deadline for filing returns prescribed in those paragraphs, a prefecture may establish a provision in the Prefectural Ordinance of that prefecture imposing a non-penal fine of not more than 100,000 yen on that person.
道府県は、たばこ税の申告納税者が正当な事由がなくて第七十四条の十第一項から第三項まで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、当該道府県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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tobacco taxmachine translation
「たばこ税」
In the section of the Local Tax Act on it, the prefectural tobacco tax (道府県たばこ税), the tax a prefecture levies on manufactured tobacco (製造たばこ).
Short name set inArticle 74, paragraph (1)· applies only in this section
taxpayer filing returnsmachine translation
「申告納税者」
From Article 74-10 to the end of the section on the prefectural tobacco tax (道府県たばこ税), a person who must file and pay the tobacco tax under Article 74-9, and who must each month file a return of the previous month's taxable quantities and tax with the prefectural governor and pay the tax.
Short name set inArticle 74-10, paragraph (1)· applies only in this section
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.