第七百三十三条の十（法定外目的税の賦課徴収に関する申告又は報告の義務）
Article 733-10Obligation to Declare or Report Concerning the Assessment and Collection of Non-Statutory Earmarked Taxes
A person liable for a non-statutory earmarked tax must, as provided by the Prefectural or Municipal Ordinance of the local government in question, declare or report the matters specified by that ordinance concerning the assessment and collection of that non-statutory earmarked tax.
第七百三十三条の十一（法定外目的税に係る虚偽の申告等に関する罪）
Article 733-11Offenses Relating to False Declarations, etc. for Non-Statutory Earmarked Taxes
If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
第七百三十三条の十二（法定外目的税に係る不申告等に関する過料）
Article 733-12Non-Penal Fines for Failure to Declare, etc. for Non-Statutory Earmarked Taxes
If a person liable for a non-statutory earmarked tax fails, without justifiable grounds, to declare or report the matters to be declared or reported under Article 733-10, a local government may establish a provision in the Prefectural or Municipal Ordinance of that local government imposing a non-penal fine of not more than 100,000 yen on that person.
Article 733-13Reduction or Exemption of Non-Statutory Earmarked Taxes
The head of a local government may reduce or exempt a non-statutory earmarked tax, as provided by the Prefectural or Municipal Ordinance of the local government in question, only for persons found to need a reduction or exemption of the non-statutory earmarked tax in the case of a natural disaster or other special circumstances, persons receiving public or private assistance for living due to poverty, and other persons in special circumstances; provided, however, that this does not apply to a special collection agent.
Article 733-14Filing and Payment Procedures, etc. for Non-Statutory Earmarked Taxes
A taxpayer who is to file and pay a non-statutory earmarked tax must submit to the head of the local government, by the due date for payment specified by the Prefectural or Municipal Ordinance of the local government in question, a return stating the amount of the tax base for the period specified by that ordinance, the amount of tax and other matters specified by that ordinance, and pay the declared amount of tax to that local government.
A person who has filed a return under the preceding paragraph and who must amend the amount of the tax base or the amount of tax relating to the return after filing it must, without delay, file an amended return in the form specified by the Prefectural or Municipal Ordinance of the local government in question, and, if there is an increase in the amount of tax due to the amendment, pay it.
Article 733-15Special Collection Procedures for Non-Statutory Earmarked Taxes
Where a non-statutory earmarked tax is to be collected by special collection, a person in a convenient position to collect that non-statutory earmarked tax must be designated as a special collection agent by the Prefectural or Municipal Ordinance of the local government in question, and be made to collect it.
The special collection agent referred to in the preceding paragraph is obliged to submit to the head of the local government, by the due date for payment of the non-statutory earmarked tax, a remittance return stating the amount of the tax base, the amount of tax and other matters specified by the Prefectural or Municipal Ordinance of the local government in question for the non-statutory earmarked tax to be collected, and to remit the remittance to that local government.
With respect to the portion of the remittance remitted under the provisions of the preceding paragraph that is equivalent to tax that the taxpayer of the non-statutory earmarked tax has not paid to the special collection agent, the special collection agent has a right to reimbursement against that taxpayer.
If a special collection agent has filed a suit based on the right to reimbursement under the preceding paragraph, a tax collection official of the local government must provide evidence and other necessary assistance, except in cases involving official confidential matters.
Article 733-16Reassessment and Determination Concerning Non-Statutory Earmarked Taxes
If a remittance return under the provisions of paragraph (2) of the preceding Article (including a return under the provisions of Article 733-14, paragraph (1); the same applies hereinafter in this Section) or an amended return under the provisions of Article 733-14, paragraph (2) is filed, and the amount of the tax base or the amount of tax relating to the remittance return (including a declaration under the provisions of Article 733-14, paragraph (1); the same applies hereinafter in this Section) or the amended return differs from the findings of the examination by the head of the local government, the head of the local government may reassess it.
地方団体の長は、前条第二項の規定による納入申告書（第七百三十三条の十四第一項の規定による申告書を含む。以下本節において同じ。）又は第七百三十三条の十四第二項の規定による修正申告書の提出があつた場合において、納入申告（同条第一項の規定による申告を含む。以下本節において同じ。）又は修正申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。
Where a taxpayer or special collection agent has not submitted the remittance return referred to in the preceding paragraph, the head of a local government may, by investigation, determine the amount of the tax base and the amount of tax for which a remittance return should be filed.
The head of a local government may reassess the amount of the tax base or the amount of tax that has been reassessed or determined under the provisions of the preceding two paragraphs only where, by investigation, the head discovers that it is excessive, or discovers that it is insufficient and that the insufficiency is due to deception or other wrongful acts of the taxpayer or special collection agent.
Where the head of a local government has made a reassessment or determination under the provisions of the preceding three paragraphs, the head must notify the taxpayer or special collection agent of it without delay.
第七百三十三条の十七（法定外目的税に係る不足金額及びその延滞金の徴収）
Article 733-17Collection of Shortfall Amounts and Delinquency Charges on Non-Statutory Earmarked Taxes
Where a reassessment or determination has been made under the provisions of paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall amount of tax or remittance due to the reassessment, or the amount of tax or amount of remittance due to the determination; the same applies hereinafter in this Section), a tax collection official of the local government must collect it with the day on which one month has passed from the day of the notification under paragraph (4) of that Article as the due date for payment.
地方団体の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による税金若しくは納入金の不足金額又は決定による税額若しくは納入金額をいう。以下本節において同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
In the case referred to in the preceding paragraph, an amount of delinquency charge equal to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period until the day on which one month has passed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 733-14, paragraph (1) or Article 733-15, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) to the day of payment or remittance, must be added and collected.
前項の場合においては、その不足金額に第七百三十三条の十四第一項又は第七百三十三条の十五第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下本節において同じ。）の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
Where the head of a local government finds that there are unavoidable grounds for a taxpayer or special collection agent having received the reassessment or determination under the provisions of paragraph (1) or (2) of the preceding Article, the head may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
略称規定第十条の四第二項
第四条第三項の規定により課する普通税（以下「道府県法定外普通税」という。）若しくは第五条第三項の規定により課する普通税（以下「市町村法定外普通税」という。）又は第四条第六項若しくは第五条第七項の規定により課する目的税（以下「法定外目的税」…
わかりやすく言うと
道府県や市町村が、地方税法に定める目的税のほかに、別に税目を起こして課する目的税のことです（第四条第六項、第五条第七項）。
罰金
金銭を国に納めさせる刑罰で、一万円以上です。減軽する場合は一万円未満に下げることができます（刑法第十五条）。拘禁刑より軽く、拘留や科料より重い刑です（同法第九条・第十条第一項）。完納できない人は、一日以上二年以下（罰金を併科した場合などは三年以下）の期間、労役場に留置され、その期間は刑の言渡しのときに定められます（同法第十八条第一項・第三項・第四項）。裁判が確定した後三十日以内は、本人の承諾がなければ留置の執行はできません（同条第五項）。刑の言渡しが確定した後、三年間執行を受けないと時効が完成し、執行の免除を得ます（同法第三十一条・第三十二条第五号）。ただし、法令により執行を猶予し又は停止した期間や、本人が国外にいる期間は時効が進行せず、執行行為をすると時効は中断します（同法第三十三条・第三十四条第二項）。
刑法第9条・第10条・第15条・第18条・第31条〜第34条を参考にAIが作成。
拘禁刑
刑事施設に拘置する刑です。無期と有期があり、有期は一月以上二十年以下です（刑法第十二条第一項・第二項）。刑を加重するときは三十年まで上げ、減軽するときは一月未満に下げることができます（同法第十四条第二項）。改善更生を図るため、必要な作業を行わせ、又は必要な指導を行うことができます（同法第十二条第三項）。主刑の中では死刑の次に重く、罰金より重い刑です（同法第九条・第十条第一項）。刑法等の一部を改正する法律（令和四年法律第六十七号）の施行により、懲役と禁錮に代わって設けられました（同法第二条）。懲役又は禁錮に処せられた人は、人の資格に関する法令の適用については、刑期を同じくする拘禁刑に処せられた人とみなされます（令和四年法律第六十八号第四百四十三条第一項）。
刑法第9条・第10条・第12条・第14条、令和4年法律第67号第2条、令和4年法律第68号第443条を参考にAIが作成。
条例
地方公共団体が自ら定めるきまりです。都道府県、市町村、東京都の特別区がそれぞれ定めます（地方自治法第一条の三・第二百八十一条・第二百八十三条）。住民が選挙した議員でつくる議会（同法第八十九条）の議決で制定され（同法第九十六条第一項第一号）、知事や市町村長などその団体の長（同法第百三十九条）が公布します（同法第十六条）。憲法は、地方公共団体が法律の範囲内で条例を制定できるとしており（日本国憲法第九十四条）、法律・政令・省令などの法令に違反することはできません（地方自治法第十四条第一項）。法令に特別の定めがある場合を除き、地方公共団体が人に義務を課したり権利を制限したりするには、条例によらなければなりません（同条第二項）。条例に違反した人に対する罰則も、同法が定める範囲で設けることができます（同条第三項）。条例はその地方公共団体の事務について定めるもの（同法第二条第二項・第十四条第一項）なので、同じ事柄でも地域によって扱いが違うことがあります。国の法令である省令（「施行規則」など）とは別のものです。
日本国憲法第94条、地方自治法第1条の3・第2条・第14条・第16条・第89条・第96条・第139条・第281条・第283条を参考にAIが作成。