Article 317-5Non-penal Fines for Failure to File Concerning Municipal Inhabitant Tax
第三百十七条の五（市町村民税に係る不申告に関する過料）
A municipality may, where a person liable for municipal inhabitant tax has failed, without justifiable grounds, to submit a return that is to be submitted under Article 317-2, paragraph (1) or (2), or has failed, without justifiable grounds, to make a declaration of the matters to be declared under paragraph (8) or (9) of that Article, establish a provision in its Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on that person.
市町村は、市町村民税の納税義務者が第三百十七条の二第一項若しくは第二項の規定により提出すべき申告書を正当な理由がなくて提出しなかつた場合又は同条第八項若しくは第九項の規定により申告すべき事項について正当な理由がなくて申告をしなかつた場合においては、その者に対し、当該市町村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.