# 地方税法 / Local Tax Act — 第八節 (Chapter 4, Section 8)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八節 (Chapter 4, Section 8) — address `ch-4/sec-8`
- Text: the text as amended with effect from 2027-05-26 (The date on which the provisions listed in Article 1, item (ii) of the Supplementary Provisions of the Act Partially Amending the Act on Special Measures concerning Urban Reconstruction, etc. (Act No. 23 of 2026) come into force. The exact day is not fixed yet.), standing until 2027-06-17 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270526_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#ch-4/sec-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-4/sec-8
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第八節 法定外目的税 — Section 8 Non-Statutory Earmarked Taxes
heading: machine translation, not official
ch-4/sec-8 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#ch-4/sec-8
### 第七百三十一条（法定外目的税の新設変更） — Establishment or Change of Non-Statutory Earmarked Taxes
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art-731 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731
**第一項** 道府県又は市町村は、条例で定める特定の費用に充てるため、法定外目的税を課することができる。
art-731/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-1
A prefecture or municipality may impose a non-statutory earmarked tax to defray specific expenses specified by Prefectural or Municipal Ordinance.
machine translation, not official
**第二項** 道府県又は市町村は、法定外目的税の新設又は変更（法定外目的税の税率の引下げ、廃止その他の政令で定める変更を除く。次項及び次条第二項において同じ。）をしようとする場合においては、あらかじめ、総務大臣に協議し、その同意を得なければならない。
art-731/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-2
Where a prefecture or municipality intends to establish or change a non-statutory earmarked tax (excluding a reduction of the tax rate of a non-statutory earmarked tax, its abolition, and other changes specified by Cabinet Order; the same applies in the following paragraph and in paragraph (2) of the following Article), it must consult in advance with the Minister for Internal Affairs and Communications and obtain consent.
machine translation, not official
**第三項** 道府県又は市町村は、当該道府県又は市町村の法定外目的税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該法定外目的税の課税標準の合計が当該法定外目的税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該法定外目的税の新設又は変更をする旨の条例を制定しようとするときは、当該道府県又は市町村の議会において、当該特定納税義務者の意見を聴くものとする。
art-731/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-3
Where a prefecture or municipality has a person liable for tax for a non-statutory earmarked tax of that prefecture or municipality (including a person who is to become liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total tax base of that non-statutory earmarked tax to be imposed on that person liable for tax is expected to continuously exceed one tenth of the total tax base of that non-statutory earmarked tax (hereinafter in this paragraph referred to as a "specified person liable for tax"), and intends to enact a Prefectural or Municipal Ordinance to establish or change that non-statutory earmarked tax, it is to hear the opinion of the specified person liable for tax in the assembly of that prefecture or municipality.
machine translation, not official
### 第七百三十二条
art-732 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732
**第一項** 総務大臣は、前条第二項の規定による協議の申出を受けた場合においては、その旨を財務大臣に通知しなければならない。
art-732/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732/par-1
Where the Minister for Internal Affairs and Communications has received a request for consultation under the provisions of paragraph (2) of the preceding Article, the Minister must notify the Minister of Finance to that effect.
machine translation, not official
**第二項** 財務大臣は、前項の通知を受けた場合において、その協議の申出に係る法定外目的税の新設又は変更について異議があるときは、総務大臣に対してその旨を申し出ることができる。
art-732/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732/par-2
Where the Minister of Finance has received the notification under the preceding paragraph and has an objection to the establishment or change of the non-statutory earmarked tax relating to the request for consultation, the Minister may so state to the Minister for Internal Affairs and Communications.
machine translation, not official
### 第七百三十二条の二
art-732-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732-2
**第一項** 総務大臣は、第七百三十一条第二項の同意については、地方財政審議会の意見を聴かなければならない。
art-732-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732-2/par-1
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council with regard to the consent under Article 731, paragraph (2).
machine translation, not official
### 第七百三十三条（総務大臣の同意） — Consent of the Minister for Internal Affairs and Communications
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art-733 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733
**第一項** 総務大臣は、第七百三十一条第二項の規定による協議の申出を受けた場合には、当該協議の申出に係る法定外目的税について次に掲げる事由のいずれかがあると認める場合を除き、これに同意しなければならない。
art-733/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733/par-1
Where the Minister for Internal Affairs and Communications has received a request for consultation under the provisions of Article 731, paragraph (2), the Minister must consent to it, except where the Minister finds that any of the following grounds exists with respect to the non-statutory earmarked tax relating to the request for consultation:
machine translation, not official
**一** 国税又は他の地方税と課税標準を同じくし、かつ、住民の負担が著しく過重となること。
art-733/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733/par-1/item-1
that the tax base is the same as that of a national tax or another local tax, and the burden on residents would become markedly excessive;
machine translation, not official
**二** 地方団体間における物の流通に重大な障害を与えること。
art-733/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733/par-1/item-2
that it would seriously hinder the distribution of goods among local governments;
machine translation, not official
**三** 前二号に掲げるものを除くほか、国の経済施策に照らして適当でないこと。
art-733/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733/par-1/item-3
that, apart from what is listed in the preceding two items, it is inappropriate in light of the economic policy of the State.
machine translation, not official
### 第七百三十三条の二（法定外目的税の非課税の範囲） — Scope of Non-Taxation of Non-Statutory Earmarked Taxes
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art-733-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-2
**第一項** 地方団体は、次に掲げるものに対しては、法定外目的税を課することができない。
art-733-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-2/par-1
A local government may not impose a non-statutory earmarked tax on the following:
machine translation, not official
**一** 当該地方団体の区域外に所在する土地、家屋、物件及びこれらから生ずる収入
art-733-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-2/par-1/item-1
land, houses and articles located outside the area of the local government concerned, and income arising from them;
machine translation, not official
**二** 当該地方団体の区域外に所在する事務所及び事業所において行われる事業並びにこれらから生ずる収入
art-733-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-2/par-1/item-2
business conducted at offices and places of business located outside the area of the local government concerned, and income arising from them;
machine translation, not official
**三** 公務上又は業務上の事由による負傷又は疾病に基因して受ける給付で政令で定めるもの
art-733-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-2/par-1/item-3
benefits received on account of injury or illness arising from official or work-related causes, as specified by Cabinet Order.
machine translation, not official
### 第七百三十三条の三（法定外目的税の徴収の方法） — Method of Collecting Non-Statutory Earmarked Taxes
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art-733-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-3
**第一項** 法定外目的税の徴収については、徴収の便宜に従い、当該地方団体の条例の定めるところによつて、普通徴収、申告納付、特別徴収又は証紙徴収の方法によらなければならない。
art-733-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-3/par-1
A non-statutory earmarked tax must be collected by ordinary collection, filing and payment, special collection or collection by stamps, as is convenient for collection, as provided by the Prefectural or Municipal Ordinance of the local government concerned.
machine translation, not official
### 第七百三十三条の四（徴税吏員の法定外目的税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Investigations Concerning Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4
**第一項** 地方団体の徴税吏員は、法定外目的税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-733-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1
If necessary for an investigation concerning the assessment and collection of a non-statutory earmarked tax, a tax collection official of a local government may question the persons listed below, or inspect the books and documents of the persons in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-733-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 特別徴収義務者
art-733-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-2
a special collection agent;
machine translation, not official
**三** 前二号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-733-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-3
a person found to have an obligation to provide money or goods to a person listed in the preceding two items;
machine translation, not official
**四** 前三号に掲げる者以外の者で当該法定外目的税の賦課徴収に関し直接関係があると認められる者
art-733-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-4
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of the non-statutory earmarked tax in question.
machine translation, not official
**第二項** 前項第一号又は第二号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）及び前項第一号又は第二号に掲げる者を分割承継法人とする分割に係る分割法人は、同項第三号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-733-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-2
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph), and a splitting corporation in a company split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are included in the persons found to have the obligation to provide money or goods prescribed in item (iii) of that paragraph.
machine translation, not official
**第三項** 第一項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-733-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 地方団体の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-733-4/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-4
A tax collection official of a local government may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 法定外目的税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百三十三条の二十四第六項の定めるところによる。
art-733-4/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-5
Investigations concerning delinquent tax collection procedures for a non-statutory earmarked tax are governed by the provisions of Article 733-24, paragraph (6), notwithstanding the provisions of paragraph (1).
machine translation, not official
**第六項** 第一項又は第四項の規定による地方団体の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-733-4/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-6
The authority of tax collection officials of a local government under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.
machine translation, not official
### 第七百三十三条の五（法定外目的税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-5 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5
**第一項** 次の各号のいずれかに該当する場合には、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。
art-733-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1
In a case that falls under any of the following items, 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:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-733-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-733-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-733-5/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1/item-3
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-733-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-2
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.
machine translation, not official
### 第七百三十三条の六（法定外目的税の納税管理人） — Tax Agent for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-6 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6
**第一項** 法定外目的税の納税義務者（特別徴収に係る法定外目的税の納税義務者を除く。次項及び第七百三十三条の八において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う地方団体の区域内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該地方団体の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを地方団体の長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて地方団体の長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、同様とする。
art-733-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-1
If a person liable for a non-statutory earmarked tax (excluding a person liable for a non-statutory earmarked tax subject to special collection; the same applies in the following paragraph and Article 733-8) or a special collection agent has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") within the area of the local government to which the obligation to pay or remit is owed, that person must, in order to have all matters relating to payment or remittance handled, either appoint a tax agent from among persons having a address, etc. within the area specified by the Prefectural or Municipal Ordinance of that local government and report the appointment to the head of the local government, or apply to the head of the local government for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者又は特別徴収義務者は、当該納税義務者又は特別徴収義務者に係る法定外目的税の徴収の確保に支障がないことについて地方団体の長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-733-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-2
Notwithstanding the preceding paragraph, the person liable for tax or special collection agent in question is not required to appoint a tax agent if that person has applied to the head of the local government for, and obtained, certification that there is no impediment to securing the collection of the non-statutory earmarked tax relating to that person liable for tax or special collection agent.
machine translation, not official
### 第七百三十三条の七（法定外目的税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Relating to False Reports, etc. Concerning the Tax Agent for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-7 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-7
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-733-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-7/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-733-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-7/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第七百三十三条の八（法定外目的税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Concerning the Tax Agent for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-8 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-8
**第一項** 地方団体は、第七百三十三条の六第二項の認定を受けていない法定外目的税の納税義務者又は特別徴収義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事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、当該地方団体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。
art-733-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-8/par-1
If a person liable for a non-statutory earmarked tax or a special collection agent who has not received the certification under Article 733-6, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, 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.
machine translation, not official
### 第七百三十三条の九（法定外目的税の普通徴収の手続） — Ordinary Collection Procedures for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-9 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-9
**第一項** 法定外目的税を普通徴収によつて徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-733-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-9/par-1
Where a non-statutory earmarked tax is to be collected by ordinary collection, the tax notice to be delivered to the taxpayer must be delivered to the taxpayer no later than 10 days before its due date for payment.
machine translation, not official
### 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） — Obligation to Declare or Report Concerning the Assessment and Collection of Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-10 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-10
**第一項** 法定外目的税の納税義務者は、当該地方団体の条例の定めるところによつて、当該法定外目的税の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。
art-733-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-10/par-1
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.
machine translation, not official
### 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） — Offenses Relating to False Declarations, etc. for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-11 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-11
**第一項** 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。
art-733-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-11/par-1
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.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-733-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-11/par-2
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.
machine translation, not official
### 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） — Non-Penal Fines for Failure to Declare, etc. for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-12 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-12
**第一項** 地方団体は、法定外目的税の納税義務者が第七百三十三条の十の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該地方団体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。
art-733-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-12/par-1
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.
machine translation, not official
### 第七百三十三条の十三（法定外目的税の減免） — Reduction or Exemption of Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-13 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-13
**第一項** 地方団体の長は、天災その他特別の事情がある場合において法定外目的税の減免を必要とすると認める者、貧困により生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該地方団体の条例の定めるところにより、当該法定外目的税を減免することができる。ただし、特別徴収義務者については、この限りでない。
art-733-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-13/par-1
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.
machine translation, not official
### 第七百三十三条の十四（法定外目的税の申告納付の手続等） — Filing and Payment Procedures, etc. for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-14 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14
**第一項** 法定外目的税を申告納付すべき納税者は、当該地方団体の条例で定める期間内における課税標準額、税額その他同条例で定める事項を記載した申告書を同条例で定める納期限までに地方団体の長に提出し、及びその申告した税額を当該地方団体に納付しなければならない。
art-733-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-1
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.
machine translation, not official
**第二項** 前項の規定によつて申告書を提出した者は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、当該地方団体の条例で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正により増加した税額があるときは、これを納付しなければならない。
art-733-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-2
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.
machine translation, not official
### 第七百三十三条の十五（法定外目的税の特別徴収の手続） — Special Collection Procedures for Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-15 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15
**第一項** 法定外目的税を特別徴収によつて徴収しようとする場合においては、当該法定外目的税の徴収の便宜を有する者を当該地方団体の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
art-733-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-1
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.
machine translation, not official
**第二項** 前項の特別徴収義務者は、当該法定外目的税の納期限までにその徴収すべき法定外目的税に係る課税標準額、税額その他当該地方団体の条例で定める事項を記載した納入申告書を地方団体の長に提出し、及びその納入金を当該地方団体に納入する義務を負う。
art-733-15/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-2
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.
machine translation, not official
**第三項** 前項の規定によつて納入した納入金のうち法定外目的税の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。
art-733-15/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-3
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.
machine translation, not official
**第四項** 特別徴収義務者が前項の求償権に基づいて訴えを提起した場合においては、地方団体の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
art-733-15/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-4
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.
machine translation, not official
### 第七百三十三条の十六（法定外目的税に係る更正及び決定） — Reassessment and Determination Concerning Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-16 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16
**第一項** 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。
art-733-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
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.
machine translation, not official
**第二項** 地方団体の長は、納税者又は特別徴収義務者が前項の納入申告書を提出しなかつた場合においては、その調査によつて、納入申告すべき課税標準額及び税額を決定することができる。
art-733-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
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.
machine translation, not official
**第三項** 地方団体の長は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、調査によつて、過大であることを発見した場合、又は過少であり、かつ、過少であることが納税者又は特別徴収義務者の偽りその他不正の行為によるものであることを発見した場合に限り、これを更正することができる。
art-733-16/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
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.
machine translation, not official
**第四項** 地方団体の長は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを納税者又は特別徴収義務者に通知しなければならない。
art-733-16/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-4
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.
machine translation, not official
### 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） — Collection of Shortfall Amounts and Delinquency Charges on Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-17 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-17
**第一項** 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。
art-733-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-17/par-1
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.
machine translation, not official
**第二項** 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。
art-733-17/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-17/par-2
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.
machine translation, not official
**第三項** 地方団体の長は、納税者又は特別徴収義務者が前条第一項又は第二項の規定による更正又は決定を受けたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-733-17/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-17/par-3
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.
machine translation, not official
### 第七百三十三条の十八（法定外目的税に係る過少申告加算金及び不申告加算金） — Additional Charges for Understatement and Additional Charges for Failure to File on Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-18 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18
**第一項** 納入申告書の提出期限までにその提出があつた場合（納入申告書の提出期限後にその提出があつた場合において、第三項ただし書又は第九項の規定の適用があるときを含む。次項において同じ。）において、第七百三十三条の十六第一項又は第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、地方団体の長は、当該更正又は修正申告前の納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足金額又は当該修正申告により増加した税額（次項において「対象不足金額等」という。）に百分の十の割合を乗じて計算した金額に相当する過少申告加算金額を徴収しなければならない。
art-733-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-1
In the case where a remittance return has been submitted by the deadline for filing it (including the case where a remittance return was submitted after the deadline for filing it and the proviso to paragraph (3) or paragraph (9) applies; the same applies in the following paragraph), if a reassessment under the provisions of Article 733-16, paragraph (1) or (3) has been made or an amended return has been submitted, the head of a local government must, where the head finds that there are no justifiable grounds for there having been an error in the amount of the tax base or the amount of tax relating to the remittance return or amended return preceding that reassessment or amended return, collect an amount of additional charge for understatement equal to the amount calculated by multiplying the shortfall amount due to that reassessment or the amount of tax increased by that amended return (referred to as the "covered shortfall, etc." in the following paragraph) by a rate of 10 percent.
machine translation, not official
**第二項** 前項の規定に該当する場合において、当該対象不足金額等（当該更正又は修正申告前にその更正又は修正申告に係る法定外目的税について更正又は修正申告書の提出があつた場合には、その更正による不足金額又は修正申告により増加した税額の合計額（当該更正又は修正申告前の納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足金額又は修正申告により増加した税額を控除した金額とし、当該法定外目的税についてその納入すべき金額若しくは納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が納入申告書の提出期限までにその提出があつた場合における当該納入申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、同項に規定する過少申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（当該対象不足金額等が当該超える部分に相当する金額に満たないときは、当該対象不足金額等）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-733-18/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-2
In the case falling under the provisions of the preceding paragraph, where the covered shortfall, etc. (where, before the reassessment or amended return concerned, a reassessment was made or an amended return was submitted with respect to the non-statutory earmarked tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the shortfall amount due to that reassessment or the amount of tax increased by that amended return (which, where it has been found that there were justifiable grounds for there having been an error in the amount of the tax base or the amount of tax relating to the remittance return or amended return preceding that reassessment or amended return, is the amount after deducting the shortfall amount due to that reassessment or the amount of tax increased by that amended return, and which, where there has been a reassessment that reduces the amount to be remitted or the amount of tax to be paid for that non-statutory earmarked tax, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, is the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the amount of tax relating to the remittance return in the case where it was submitted by the deadline for filing it and 500,000 yen, the amount of additional charge for understatement prescribed in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the covered shortfall, etc. is less than the amount equivalent to the portion in excess, the covered shortfall, etc.) by a rate of 5 percent.
machine translation, not official
**第三項** 次の各号のいずれかに該当する場合には、地方団体の長は、当該各号に規定する納入申告、修正申告、決定又は更正により納付し、又は納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、納入申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-733-18/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
In the case falling under any of the following items, the head of a local government must collect an amount of additional charge for failure to file equal to the amount calculated by multiplying the amount of tax to be paid or remitted by the remittance return, amended return, determination or reassessment prescribed in that item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it:
machine translation, not official
**一** 納入申告書の提出期限後にその提出があつた場合又は第七百三十三条の十六第二項の規定による決定があつた場合
art-733-18/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3/item-1
Where the remittance return has been submitted after the deadline for filing it, or where a determination has been made under the provisions of Article 733-16, paragraph (2);
machine translation, not official
**二** 納入申告書の提出期限後にその提出があつた後において修正申告書の提出又は第七百三十三条の十六第一項若しくは第三項の規定による更正があつた場合
art-733-18/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3/item-2
Where, after the remittance return was submitted after the deadline for filing it, an amended return has been submitted or a reassessment has been made under the provisions of Article 733-16, paragraph (1) or (3);
machine translation, not official
**三** 第七百三十三条の十六第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
art-733-18/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3/item-3
Where, after a determination under the provisions of Article 733-16, paragraph (2), a reassessment has been made under the provisions of paragraph (3) of that Article.
machine translation, not official
**第四項** 前項の規定に該当する場合（同項ただし書又は第九項の規定の適用がある場合を除く。次項及び第六項において同じ。）において、前項に規定する納付し、又は納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する修正申告又は更正前にされた当該法定外目的税に係る納入申告書の提出期限後の納入申告又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定により納付し、又は納入すべき税額の合計額（当該納付し、又は納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積税額」という。）を加算した金額。次項において「加算後累積税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付し、又は納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納付し、又は納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-733-18/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-4
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (9) applies; the same applies in the following paragraph and paragraph (6)), where the amount of tax to be paid or remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the amounts of tax to be paid or remitted by a remittance return filed after the deadline for filing it, or by a reassessment or determination under the provisions of Article 733-16, paragraphs (1) through (3), relating to that non-statutory earmarked tax, made before the amended return or reassessment prescribed in those items (where there has been a reassessment that reduces the amount of tax to be paid or remitted, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount of tax equivalent to the portion reduced thereby; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the amount of tax to be paid or remitted prescribed in that paragraph is less than the amount equivalent to the portion in excess, that amount of tax to be paid or remitted) by a rate of 5 percent.
machine translation, not official
**第五項** 第三項の規定に該当する場合において、加算後累積税額（当該加算後累積税額の計算の基礎となつた事実のうちに同項各号に規定する納入申告、修正申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該納税者又は特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-733-18/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5
In the case falling under the provisions of paragraph (3), where the cumulative tax amount after addition (where, among the facts forming the basis of calculating that cumulative tax amount after addition, there are any for which it is found that there are no grounds attributable to the taxpayer or special collection agent concerned for their not having been taken as the basis of calculating the amount of tax preceding the remittance return, amended return, determination or reassessment prescribed in the items of that paragraph, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting from the total of the amounts calculated by dividing the cumulative tax amount after addition into the amounts set out in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative tax amount into the amounts set out in those items and multiplying each amount by the rate specified in the relevant item:
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-733-18/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5/item-1
The amount equivalent to the portion of 500,000 yen or less: a rate of 15 percent;
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-733-18/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5/item-2
The amount equivalent to the portion exceeding 500,000 yen and 3,000,000 yen or less: a rate of 20 percent;
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-733-18/par-5/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent.
machine translation, not official
**第六項** 第三項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第三項に規定する納付し、又は納入すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-733-18/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-6
In the case falling under the provisions of paragraph (3), where any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding three paragraphs, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax to be paid or remitted prescribed in paragraph (3) by a rate of 10 percent:
machine translation, not official
**一** 納入申告書の提出期限後のその提出若しくは修正申告書の提出（当該納入申告書又は修正申告書に係る法定外目的税について地方団体の長の調査による更正又は決定があるべきことを予知してされたものに限る。次号において同じ。）又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、法定外目的税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-733-18/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-6/item-1
Where, during the period counted back from the day preceding the day on which the remittance return was submitted after the deadline for filing it, the amended return was submitted (limited to one made with the foreknowledge that a reassessment or determination by an investigation by the head of a local government would be made concerning the non-statutory earmarked tax relating to that remittance return or amended return; the same applies in the following item), or a reassessment or determination was made under the provisions of Article 733-16, paragraphs (1) through (3), to the day five years before that day, the person has been charged, for a non-statutory earmarked tax, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in the following item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 733-19, paragraph (3), item (i));
machine translation, not official
**二** 納入申告書の提出期限後のその提出若しくは修正申告書の提出又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定に係る法定外目的税の納税義務又は特別徴収義務が成立した日の属する年の前年及び前々年に納税義務又は特別徴収義務が成立した法定外目的税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-733-18/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-6/item-2
Where, for a non-statutory earmarked tax for which a tax liability or special collection obligation arose in the year before, or the year before that, the year containing the day on which the tax liability or special collection obligation arose for the non-statutory earmarked tax relating to the submission of a remittance return after the deadline for filing it, the submission of an amended return, or a reassessment or determination under the provisions of Article 733-16, paragraphs (1) through (3), the person has been charged an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of Article 733-19, paragraph (2) apply) (hereinafter in this item and Article 733-19, paragraph (3), item (ii) referred to as the "specified additional charge for failure to file, etc."), or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
machine translation, not official
**第七項** 納入申告書の提出期限後にその提出があつた場合又は修正申告書の提出があつた場合において、その提出が当該納入申告書又は修正申告書に係る法定外目的税について地方団体の長の調査による更正又は決定があるべきことを予知してされたものでないときは、当該納入申告書又は修正申告書に係る税額に係る第三項に規定する不申告加算金額は、同項から第五項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-733-18/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-7
In the case where a remittance return has been submitted after the deadline for filing it or an amended return has been submitted, if the submission was not made with the foreknowledge that a reassessment or determination by an investigation by the head of a local government would be made concerning the non-statutory earmarked tax relating to that remittance return or amended return, the amount of additional charge for failure to file prescribed in paragraph (3) relating to the amount of tax relating to that remittance return or amended return is, notwithstanding the provisions of paragraphs (3) through (5), the amount equivalent to the amount calculated by multiplying that amount of tax by a rate of 5 percent.
machine translation, not official
**第八項** 地方団体の長は、第一項の規定により徴収すべき過少申告加算金額又は第三項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを納税者又は特別徴収義務者に通知しなければならない。
art-733-18/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-8
Where the head of a local government has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (3), the head must notify the taxpayer or special collection agent of it without delay.
machine translation, not official
**第九項** 第三項の規定は、第七項の規定に該当する納入申告書の提出があつた場合において、その提出が、納入申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、納入申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-733-18/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-9
The provisions of paragraph (3) do not apply where a remittance return falling under the provisions of paragraph (7) has been submitted, if the submission was made in a case specified by Cabinet Order as a case in which it is found that there was an intention to submit it by the deadline for filing the remittance return, and was made by the day on which one month has passed from the deadline for filing the remittance return.
machine translation, not official
### 第七百三十三条の十九（法定外目的税に係る重加算金） — Substantial Additional Charges on Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-19 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19
**第一項** 前条第一項の規定に該当する場合において、納税者又は特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、地方団体の長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額（同条第二項の規定の適用がある場合には、同項の規定による加算後の金額）に代えて、その計算の基礎となるべき更正による不足金額又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-733-19/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-1
In the case falling under the provisions of paragraph (1) of the preceding Article, where a taxpayer or special collection agent has concealed or disguised the whole or part of the facts that should form the basis of calculating the amount of the tax base, and has submitted a remittance return, an amended return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the head of a local government must, as provided by Cabinet Order, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where paragraph (2) of that Article applies, the amount after the addition under that paragraph), collect an amount of substantial additional charge equal to the amount calculated by multiplying the shortfall amount due to the reassessment or the amount of tax increased by the amended return, which should form the basis of calculating it, by a rate of 35 percent.
machine translation, not official
**第二項** 前条第三項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者又は特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、地方団体の長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-733-19/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a taxpayer or special collection agent has concealed or disguised the whole or part of the facts that should form the basis of calculating the amount of the tax base, and, based on the facts so concealed or disguised, has failed to submit a remittance return by the deadline for filing it, or has submitted a remittance return after the deadline for filing it, submitted an amended return or submitted a written request for reassessment, the head of a local government must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equal to the amount calculated by multiplying the amount of tax that should form the basis of calculating it by a rate of 40 percent.
machine translation, not official
**第三項** 前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
art-733-19/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) only, in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, the shortfall resulting from the reassessment or the amount of tax increased by the amended return that is to form the basis of the calculation prescribed in paragraph (1), when the case falls under paragraph (1), or the amount of tax that is to form the basis of the calculation prescribed in the preceding paragraph, when the case falls under the preceding paragraph.
machine translation, not official
**一** 前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出、修正申告書の提出又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、法定外目的税について、不申告加算金等を徴収されたことがある場合
art-733-19/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3/item-1
Where, during the period counted back from the day preceding the day on which, based on the concealed or disguised facts that should form the basis of calculating the amount of the tax base prescribed in the preceding two paragraphs, a remittance return was submitted after the deadline for filing it, an amended return was submitted, or a reassessment or determination was made under the provisions of Article 733-16, paragraphs (1) through (3), to the day five years before that day, the person has been charged an additional charge for failure to file, etc. for a non-statutory earmarked tax;
machine translation, not official
**二** 納入申告書の提出期限後のその提出、修正申告書の提出又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定に係る法定外目的税の納税義務又は特別徴収義務が成立した日の属する年の前年及び前々年に納税義務又は特別徴収義務が成立した法定外目的税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-733-19/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3/item-2
Where, for a non-statutory earmarked tax for which a tax liability or special collection obligation arose in the year before, or the year before that, the year containing the day on which the tax liability or special collection obligation arose for the non-statutory earmarked tax relating to the submission of a remittance return after the deadline for filing it, the submission of an amended return, or a reassessment or determination under the provisions of Article 733-16, paragraphs (1) through (3), the person has been charged a specified additional charge for failure to file, etc., or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
machine translation, not official
**第四項** 地方団体の長は、前二項の規定に該当する場合において、納入申告書又は修正申告書の提出について前条第七項に規定する事由があるときは、当該納入申告に係る税額又は修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
art-733-19/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-4
In a case falling under the preceding two paragraphs, if there are grounds prescribed in paragraph (7) of the preceding Article in relation to the filing of the remittance return or amended return, the head of the local government is not to collect the substantial additional charge amount calculated on the basis of the amount of tax relating to that remittance return or the amount of tax increased by the amended return.
machine translation, not official
**第五項** 地方団体の長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを納税者又は特別徴収義務者に通知しなければならない。
art-733-19/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-5
When the head of a local government has determined the substantial additional charge amount to be collected under paragraph (1) or (2), the head must notify the taxpayer or special collection agent of it without delay.
machine translation, not official
### 第七百三十三条の二十（納期限後に納付し、又は申告納入する法定外目的税の延滞金） — Delinquency Charges on Non-Statutory Earmarked Taxes Paid or Declared and Remitted After the Due Date for Payment
caption: machine translation, not official
art-733-20 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-20
**第一項** 法定外目的税の納税者又は特別徴収義務者は、納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下本節において同じ。）後にその税金（第七百三十三条の十四第二項の規定による修正により増加した税額を含む。以下本条において同じ。）を納付し、又は納入金を納入する場合においては、当該税額又は納入金額に、その納期限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（当該納期限の翌日から一月を経過する日までの期間（同項の規定による修正により増加した税額にあつては、同項の修正申告書が提出された日までの期間又はその日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納付し、又は納入しなければならない。
art-733-20/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-20/par-1
If a taxpayer of a non-statutory earmarked tax or a special collection agent pays the tax (including an amount of tax increased by an amendment under Article 733-14, paragraph (2); the same applies hereinafter in this Article) or remits a remittance after the due date for payment (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter in this Section), the taxpayer or special collection agent must pay or remit it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying that amount of tax or amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following that due date for payment (or, for an amount of tax increased by an amendment under Article 733-14, paragraph (2), the period up to the day on which the amended return under Article 733-14, paragraph (2) was filed or the period up to the day on which one month has elapsed from the day following that day)), according to the number of days in the period from the day following that due date for payment to the date of payment or remittance.
machine translation, not official
**第二項** 地方団体の長は、納税者又は特別徴収義務者が納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。
art-733-20/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-20/par-2
Where the head of the local government finds that there are unavoidable grounds for a taxpayer or special collection agent not having paid the tax or not having remitted the remittance by the due date for payment, the head may reduce or exempt the amount of delinquency charge under the preceding paragraph.
machine translation, not official
### 第七百三十三条の二十一（法定外目的税の脱税等に関する罪） — Offenses Relating to Tax Evasion, etc. of Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-21 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21
**第一項** 偽りその他不正の行為により法定外目的税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-733-21/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-1
Where a person has evaded all or part of a non-statutory earmarked tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 第七百三十三条の十五第二項の規定により徴収して納入すべき法定外目的税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-733-21/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-2
Where a person has failed to remit all or part of the remittance relating to a non-statutory earmarked tax that is to be collected and remitted under the provisions of Article 733-15, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第三項** 第一項の免れた税額又は前項の納入しなかつた金額が百万円を超える場合には、情状により、当該各項の罰金の額は、当該各項の規定にかかわらず、百万円を超える額でその免れた税額又は納入しなかつた金額に相当する額以下の額とすることができる。
art-733-21/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-3
Where the amount of tax evaded under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted.
machine translation, not official
**第四項** 第一項に規定するもののほか、第七百三十三条の十の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、法定外目的税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-733-21/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-4
In addition to what is prescribed in paragraph (1), where a person has evaded all or part of a non-statutory earmarked tax by failing to make a declaration or report on matters to be declared or reported pursuant to the provisions of Article 733-10, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
machine translation, not official
**第五項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-733-21/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-5
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第六項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項、第二項又は第四項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-733-21/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-6
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1), (2) or (4) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第七項** 前項の規定により第一項又は第二項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-733-21/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-7
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第七百三十三条の二十二（法定外目的税に係る督促） — Demand for Payment Concerning Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-22 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-22
**第一項** 納税者又は特別徴収義務者が納期限（更正又は決定があつた場合においては、不足金額の納期限をいう。以下本節において同じ。）までに法定外目的税に係る地方団体の徴収金を完納しない場合においては、地方団体の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合においては、この限りでない。
art-733-22/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-22/par-1
If a taxpayer or special collection agent fails to pay in full the local government levies relating to a non-statutory earmarked tax by the due date for payment (in the case of a reassessment or determination, the due date for payment of the shortfall amount; the same applies hereinafter in this Section), a tax collection official of the local government must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある地方団体においては、当該地方団体の条例で前項に規定する期間と異なる期間を定めることができる。
art-733-22/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-22/par-2
A local government with special circumstances may specify, by Prefectural or Municipal Ordinance of the local government concerned, a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第七百三十三条の二十三（法定外目的税に係る督促手数料） — Demand Fee Concerning Non-Statutory Earmarked Taxes
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art-733-23 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-23
**第一項** 地方団体の徴税吏員は、督促状を発した場合においては、当該地方団体の条例の定めるところによつて、手数料を徴収することができる。
art-733-23/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-23/par-1
When a tax collection official of a local government has issued a demand letter, the official may collect a fee as provided by the Prefectural or Municipal Ordinance of the local government in question.
machine translation, not official
### 第七百三十三条の二十四（法定外目的税に係る滞納処分） — Delinquent Tax Collection Procedures Concerning Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-24 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24
**第一項** 法定外目的税に係る滞納者が次の各号の一に該当するときは、地方団体の徴税吏員は、当該法定外目的税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-733-24/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1
If a person delinquent in payment of a non-statutory earmarked tax falls under any one of the following items, a tax collection official of the local government must seize the property of the person delinquent in payment with respect to the local government levies relating to that non-statutory earmarked tax:
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る法定外目的税に係る地方団体の徴収金を完納しないとき。
art-733-24/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1/item-1
if the person delinquent in payment has received a demand and has not paid in full the local government levies relating to the non-statutory earmarked tax subject to that demand by the day on which 10 days have elapsed, counting from the date on which the demand letter was issued;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに法定外目的税に係る地方団体の徴収金を完納しないとき。
art-733-24/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1/item-2
if the person delinquent in payment has not paid in full the local government levies relating to the non-statutory earmarked tax by the due date for payment specified by the notice concerning advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付又は納入の催告書」とする。
art-733-24/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-2
Where the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder for payment or remittance."
machine translation, not official
**第三項** 法定外目的税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、地方団体の徴税吏員は、直ちにその財産を差し押えることができる。
art-733-24/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-3
If, after the due date for payment of the local government levies relating to the non-statutory earmarked tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a tax collection official of the local government may seize that person's property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、地方団体の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る法定外目的税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る法定外目的税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-733-24/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-4
If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a tax collection official of the local government must make a request for share distribution to the enforcement agency (in the case of a request for share distribution of local government levies relating to a non-statutory earmarked tax for a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution) with respect to the delinquent local government levies relating to the non-statutory earmarked tax.
machine translation, not official
**第五項** 地方団体の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-733-24/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-5
Where a tax collection official of a local government is able to make a seizure under the provisions of paragraphs (1) through (3), and the property of the person delinquent in payment that falls under any item of Article 86, paragraph (1) of the National Tax Collection Act has already been seized through delinquent tax collection procedures for the local government levies of another local government or for national taxes, or through a disposition carried out in accordance with the rules for those procedures, a request for share distribution regarding that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他法定外目的税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-733-24/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
Delinquent tax collection procedures for local government levies relating to a non-statutory earmarked tax, including those provided for in the preceding paragraphs, are carried out in accordance with the rules for delinquent tax collection procedures prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該地方団体の区域外においても行うことができる。
art-733-24/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the local government in question.
machine translation, not official
### 第七百三十三条の二十五（法定外目的税に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures Relating to Non-Statutory Earmarked Taxes
caption: machine translation, not official
art-733-25 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25
**第一項** 法定外目的税の納税者又は特別徴収義務者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは地方団体の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-733-25/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-1
If a taxpayer of a non-statutory earmarked tax or a special collection agent, with the purpose of evading the execution of delinquent tax collection procedures, conceals or damages the person's property, disposes of it to the detriment of the local government, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者又は特別徴収義務者の財産を占有する第三者が納税者又は特別徴収義務者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-733-25/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-2
The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者若しくは特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-733-25/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-3
A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits the violation as the counterparty, is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-733-25/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第七百三十三条の二十五の二（国税徴収法の例による法定外目的税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order Concerning Delinquent Tax Collection Procedures Relating to a Non-Statutory Earmarked Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-733-25-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25-2
**第一項** 第七百三十三条の二十四第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う地方団体の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-733-25-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25-2/par-1
In the case referred to in Article 733-24, paragraph (6), when, without justifiable grounds, an order of a tax collection official of the local government issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act is violated, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-733-25-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25-2/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation referred to 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.
machine translation, not official
### 第七百三十三条の二十六（国税徴収法の例による法定外目的税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusal of Inspection, etc. Concerning Delinquent Tax Collection Procedures Relating to Non-Statutory Earmarked Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-733-26 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26
**第一項** 次の各号のいずれかに該当する場合には、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。
art-733-26/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-1
In a case that falls under any of the following items, 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:
machine translation, not official
**一** 第七百三十三条の二十四第六項の場合において、国税徴収法第百四十一条の規定の例により行う地方団体の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-733-26/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-1/item-1
if, in the case referred to in Article 733-24, paragraph (6), the person fails to answer or makes a false statement in response to a question by a tax collection official of the local government conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第七百三十三条の二十四第六項の場合において、国税徴収法第百四十一条の規定の例により行う地方団体の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-733-26/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-1/item-2
if, in the case referred to in Article 733-24, paragraph (6), the person refuses, obstructs or evades an inspection by a tax collection official of the local government, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第七百三十三条の二十四第六項の場合において、国税徴収法第百四十一条の規定の例により行う地方団体の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-733-26/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-1/item-3
if, in the case referred to in Article 733-24, paragraph (6), the person, without justifiable grounds, fails to comply with a request by a tax collection official of the local government for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-733-26/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-2
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.
machine translation, not official
### 第七百三十三条の二十六の二（国税徴収法の例による法定外目的税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statement Concerning Delinquent Tax Collection Procedures Relating to Non-Statutory Earmarked Taxes Following the National Tax Collection Act
caption: machine translation, not official
art-733-26-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26-2
**第一項** 第七百三十三条の二十四第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により地方団体の長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-733-26-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26-2/par-1
In the case referred to in Article 733-24, paragraph (6), a person who makes a false statement on a matter to be stated to the head of the local government in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第七百三十三条の二十七（法定外目的税の証紙徴収の手続） — Procedures for Collection of Non-Statutory Earmarked Taxes by Stamps
caption: machine translation, not official
art-733-27 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-27
**第一項** 地方団体は、法定外目的税を証紙徴収によつて徴収しようとする場合においては、納税者に当該地方団体が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、地方団体は、当該法定外目的税を納付する義務が発生することを証する書類その他の物件に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。
art-733-27/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-27/par-1
Where a local government intends to collect a non-statutory earmarked tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by that local government. In this case, the local government may, in lieu of stamps, have stamps affixed to documents or other articles certifying that an obligation to pay that non-statutory earmarked tax has arisen, or affix a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps.
machine translation, not official
**第二項** 地方団体又は特別徴収義務者は、納税者が証紙をはつた場合においては、証紙をはつた紙面その他の物件と証紙の彩紋とにかけて当該地方団体の印又は特別徴収義務者の印若しくは署名で判明にこれを消さなければならない。
art-733-27/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-27/par-2
Where a taxpayer has affixed stamps, the local government or special collection agent must clearly cancel them with the seal of that local government or the seal or signature of the special collection agent, across the paper or other article on which the stamps are affixed and the design of the stamps.
machine translation, not official
**第三項** 第一項の証紙の取扱いに関しては、当該地方団体の条例で定めなければならない。
art-733-27/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-27/par-3
The handling of the stamps under paragraph (1) must be provided for by the Prefectural or Municipal Ordinance of the local government in question.
machine translation, not official
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## Cites
- art-731/par-2: 次項 → 地方税法 第七百三十一条第三項 (Article 731, paragraph (3)), art-731/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-3
- art-731/par-2: 次条第二項 → 地方税法 第七百三十二条第二項 (Article 732, paragraph (2)), art-732/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732/par-2
- art-731/par-3: 本項 → 地方税法 第七百三十一条第三項 (Article 731, paragraph (3)), art-731/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-3
- art-732/par-1: 前条第二項 → 地方税法 第七百三十一条第二項 (Article 731, paragraph (2)), art-731/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-2
- art-732/par-2: 前項 → 地方税法 第七百三十二条第一項 (Article 732, paragraph (1)), art-732/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-732/par-1
- art-732-2/par-1: 第七百三十一条第二項 → 地方税法 第七百三十一条第二項 (Article 731, paragraph (2)), art-731/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-2
- art-733/par-1: 第七百三十一条第二項 → 地方税法 第七百三十一条第二項 (Article 731, paragraph (2)), art-731/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-731/par-2
- art-733/par-1/item-3: 前二号 → 地方税法 第七百三十三条第一項第一号 (Article 733, paragraph (1), item (i)), art-733/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733/par-1/item-1
- art-733/par-1/item-3: 前二号 → 地方税法 第七百三十三条第一項第二号 (Article 733, paragraph (1), item (ii)), art-733/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733/par-1/item-2
- art-733-4/par-1: 第一号から第三号まで → 地方税法 第七百三十三条の四第一項第一号 (Article 733-4, paragraph (1), item (i)), art-733-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-1
- art-733-4/par-1: 第一号から第三号まで → 地方税法 第七百三十三条の四第一項第二号 (Article 733-4, paragraph (1), item (ii)), art-733-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-2
- art-733-4/par-1: 第一号から第三号まで → 地方税法 第七百三十三条の四第一項第三号 (Article 733-4, paragraph (1), item (iii)), art-733-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-3
- art-733-4/par-1: 次条第一項第一号 → 地方税法 第七百三十三条の五第一項第一号 (Article 733-5, paragraph (1), item (i)), art-733-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1/item-1
- art-733-4/par-1: 第二号 → 地方税法 第七百三十三条の五第一項第二号 (Article 733-5, paragraph (1), item (ii)), art-733-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1/item-2
- art-733-4/par-1/item-3: 前二号 → 地方税法 第七百三十三条の四第一項第一号 (Article 733-4, paragraph (1), item (i)), art-733-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-1
- art-733-4/par-1/item-3: 前二号 → 地方税法 第七百三十三条の四第一項第二号 (Article 733-4, paragraph (1), item (ii)), art-733-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-2
- art-733-4/par-1/item-4: 前三号 → 地方税法 第七百三十三条の四第一項第一号 (Article 733-4, paragraph (1), item (i)), art-733-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-1
- art-733-4/par-1/item-4: 前三号 → 地方税法 第七百三十三条の四第一項第二号 (Article 733-4, paragraph (1), item (ii)), art-733-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-2
- art-733-4/par-1/item-4: 前三号 → 地方税法 第七百三十三条の四第一項第三号 (Article 733-4, paragraph (1), item (iii)), art-733-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-3
- art-733-4/par-2: 前項第一号 → 地方税法 第七百三十三条の四第一項第一号 (Article 733-4, paragraph (1), item (i)), art-733-4/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-1
- art-733-4/par-2: 第二号 → 地方税法 第七百三十三条の四第一項第二号 (Article 733-4, paragraph (1), item (ii)), art-733-4/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-2
- art-733-4/par-2: 本項 → 地方税法 第七百三十三条の四第二項 (Article 733-4, paragraph (2)), art-733-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-2
- art-733-4/par-2: 同項第三号 → 地方税法 第七百三十三条の四第一項第三号 (Article 733-4, paragraph (1), item (iii)), art-733-4/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1/item-3
- art-733-4/par-3: 第一項 → 地方税法 第七百三十三条の四第一項 (Article 733-4, paragraph (1)), art-733-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1
- art-733-4/par-4: 第一項 → 地方税法 第七百三十三条の四第一項 (Article 733-4, paragraph (1)), art-733-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1
- art-733-4/par-5: 第一項 → 地方税法 第七百三十三条の四第一項 (Article 733-4, paragraph (1)), art-733-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1
- art-733-4/par-5: 第七百三十三条の二十四第六項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-4/par-6: 第一項 → 地方税法 第七百三十三条の四第一項 (Article 733-4, paragraph (1)), art-733-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1
- art-733-4/par-6: 第四項 → 地方税法 第七百三十三条の四第四項 (Article 733-4, paragraph (4)), art-733-4/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-4
- art-733-5/par-1/item-1: 前条 → 地方税法 第七百三十三条の四 (Article 733-4), art-733-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4
- art-733-5/par-1/item-2: 前条第一項 → 地方税法 第七百三十三条の四第一項 (Article 733-4, paragraph (1)), art-733-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4/par-1
- art-733-5/par-1/item-3: 前条 → 地方税法 第七百三十三条の四 (Article 733-4), art-733-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-4
- art-733-5/par-2: 前項 → 地方税法 第七百三十三条の五第一項 (Article 733-5, paragraph (1)), art-733-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-5/par-1
- art-733-6/par-1: 次項 → 地方税法 第七百三十三条の六第二項 (Article 733-6, paragraph (2)), art-733-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-2
- art-733-6/par-1: 第七百三十三条の八 → 地方税法 第七百三十三条の八 (Article 733-8), art-733-8 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-8
- art-733-6/par-1: 本項 → 地方税法 第七百三十三条の六第一項 (Article 733-6, paragraph (1)), art-733-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-1
- art-733-6/par-2: 前項 → 地方税法 第七百三十三条の六第一項 (Article 733-6, paragraph (1)), art-733-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-1
- art-733-7/par-1: 前条第一項 → 地方税法 第七百三十三条の六第一項 (Article 733-6, paragraph (1)), art-733-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-1
- art-733-7/par-1: 同条第二項 → 地方税法 第七百三十三条の六第二項 (Article 733-6, paragraph (2)), art-733-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-2
- art-733-7/par-2: 前項 → 地方税法 第七百三十三条の七第一項 (Article 733-7, paragraph (1)), art-733-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-7/par-1
- art-733-8/par-1: 第七百三十三条の六第二項 → 地方税法 第七百三十三条の六第二項 (Article 733-6, paragraph (2)), art-733-6/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-2
- art-733-8/par-1: 同条第一項 → 地方税法 第七百三十三条の六第一項 (Article 733-6, paragraph (1)), art-733-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-6/par-1
- art-733-10/par-1: 同条 → 地方税法 第七百三十三条の十 (Article 733-10), art-733-10 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-10
- art-733-11/par-1: 前条 → 地方税法 第七百三十三条の十 (Article 733-10), art-733-10 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-10
- art-733-11/par-2: 前項 → 地方税法 第七百三十三条の十一第一項 (Article 733-11, paragraph (1)), art-733-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-11/par-1
- art-733-12/par-1: 第七百三十三条の十 → 地方税法 第七百三十三条の十 (Article 733-10), art-733-10 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-10
- art-733-14/par-1: 同条 → 地方税法 第七百三十三条の十四 (Article 733-14), art-733-14 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14
- art-733-14/par-2: 前項 → 地方税法 第七百三十三条の十四第一項 (Article 733-14, paragraph (1)), art-733-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-1
- art-733-15/par-2: 前項 → 地方税法 第七百三十三条の十五第一項 (Article 733-15, paragraph (1)), art-733-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-1
- art-733-15/par-3: 前項 → 地方税法 第七百三十三条の十五第二項 (Article 733-15, paragraph (2)), art-733-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-2
- art-733-15/par-4: 前項 → 地方税法 第七百三十三条の十五第三項 (Article 733-15, paragraph (3)), art-733-15/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-3
- art-733-16/par-1: 前条第二項 → 地方税法 第七百三十三条の十五第二項 (Article 733-15, paragraph (2)), art-733-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-2
- art-733-16/par-1: 第七百三十三条の十四第一項 → 地方税法 第七百三十三条の十四第一項 (Article 733-14, paragraph (1)), art-733-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-1
- art-733-16/par-1: 第七百三十三条の十四第二項 → 地方税法 第七百三十三条の十四第二項 (Article 733-14, paragraph (2)), art-733-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-2
- art-733-16/par-2: 前項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-16/par-3: 前二項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-16/par-3: 前二項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-16/par-4: 前三項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-16/par-4: 前三項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-16/par-4: 前三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-17/par-1: 前条第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-17/par-1: 前条第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-17/par-1: 前条第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-17/par-1: 同条第四項 → 地方税法 第七百三十三条の十六第四項 (Article 733-16, paragraph (4)), art-733-16/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-4
- art-733-17/par-2: 前項 → 地方税法 第七百三十三条の十七第一項 (Article 733-17, paragraph (1)), art-733-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-17/par-1
- art-733-17/par-2: 第七百三十三条の十四第一項 → 地方税法 第七百三十三条の十四第一項 (Article 733-14, paragraph (1)), art-733-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-1
- art-733-17/par-2: 第七百三十三条の十五第二項 → 地方税法 第七百三十三条の十五第二項 (Article 733-15, paragraph (2)), art-733-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-2
- art-733-17/par-3: 前条第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-17/par-3: 第二項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-17/par-3: 前項 → 地方税法 第七百三十三条の十七第二項 (Article 733-17, paragraph (2)), art-733-17/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-17/par-2
- art-733-18/par-1: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-1: 第九項 → 地方税法 第七百三十三条の十八第九項 (Article 733-18, paragraph (9)), art-733-18/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-9
- art-733-18/par-1: 次項 → 地方税法 第七百三十三条の十八第二項 (Article 733-18, paragraph (2)), art-733-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-2
- art-733-18/par-1: 第七百三十三条の十六第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-18/par-1: 第三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-18/par-2: 前項 → 地方税法 第七百三十三条の十八第一項 (Article 733-18, paragraph (1)), art-733-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-1
- art-733-18/par-3/item-1: 第七百三十三条の十六第二項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-18/par-3/item-2: 第七百三十三条の十六第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-18/par-3/item-2: 第三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-18/par-3/item-3: 第七百三十三条の十六第二項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-18/par-3/item-3: 同条第三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-18/par-4: 前項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-4: 第九項 → 地方税法 第七百三十三条の十八第九項 (Article 733-18, paragraph (9)), art-733-18/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-9
- art-733-18/par-4: 次項 → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5
- art-733-18/par-4: 第六項 → 地方税法 第七百三十三条の十八第六項 (Article 733-18, paragraph (6)), art-733-18/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-6
- art-733-18/par-4: 同項第二号 → 地方税法 第七百三十三条の十八第三項第二号 (Article 733-18, paragraph (3), item (ii)), art-733-18/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3/item-2
- art-733-18/par-4: 第三号 → 地方税法 第七百三十三条の十八第三項第三号 (Article 733-18, paragraph (3), item (iii)), art-733-18/par-3/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3/item-3
- art-733-18/par-4: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-18/par-4: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-18/par-4: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-18/par-5: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-5: 前二項 → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-4
- art-733-18/par-6: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-6: 前三項 → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-4
- art-733-18/par-6: 前三項 → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5
- art-733-18/par-6/item-1: 次号 → 地方税法 第七百三十三条の十八第六項第二号 (Article 733-18, paragraph (6), item (ii)), art-733-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-6/item-2
- art-733-18/par-6/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-18/par-6/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-18/par-6/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-18/par-6/item-1: 次項 → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-7
- art-733-18/par-6/item-1: 次条第三項第一号 → 地方税法 第七百三十三条の十九第三項第一号 (Article 733-19, paragraph (3), item (i)), art-733-19/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3/item-1
- art-733-18/par-6/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-18/par-6/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-18/par-6/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-18/par-6/item-2: 次条第二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
- art-733-18/par-6/item-2: この号 → 地方税法 第七百三十三条の十八第六項第二号 (Article 733-18, paragraph (6), item (ii)), art-733-18/par-6/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-6/item-2
- art-733-18/par-6/item-2: 次条第三項第二号 → 地方税法 第七百三十三条の十九第三項第二号 (Article 733-19, paragraph (3), item (ii)), art-733-19/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3/item-2
- art-733-18/par-7: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-7: 同項から第五項まで → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-4
- art-733-18/par-7: 同項から第五項まで → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-5
- art-733-18/par-8: 第一項 → 地方税法 第七百三十三条の十八第一項 (Article 733-18, paragraph (1)), art-733-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-1
- art-733-18/par-8: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-9: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-18/par-9: 第七項 → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-7
- art-733-19/par-1: 前条第一項 → 地方税法 第七百三十三条の十八第一項 (Article 733-18, paragraph (1)), art-733-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-1
- art-733-19/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-733-19/par-1: 次項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
- art-733-19/par-1: 同条第二項 → 地方税法 第七百三十三条の十八第二項 (Article 733-18, paragraph (2)), art-733-18/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-2
- art-733-19/par-2: 前条第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-3
- art-733-19/par-3: 前二項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-1
- art-733-19/par-3: 前二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
- art-733-19/par-3: 第一号 → 地方税法 第七百三十三条の十九第三項第一号 (Article 733-19, paragraph (3), item (i)), art-733-19/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3/item-1
- art-733-19/par-3/item-1: 前二項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-1
- art-733-19/par-3/item-1: 前二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
- art-733-19/par-3/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-19/par-3/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-19/par-3/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-19/par-3/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-1
- art-733-19/par-3/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-2
- art-733-19/par-3/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-16/par-3
- art-733-19/par-4: 前二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
- art-733-19/par-4: 前二項 → 地方税法 第七百三十三条の十九第三項 (Article 733-19, paragraph (3)), art-733-19/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-3
- art-733-19/par-4: 前条第七項 → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-18/par-7
- art-733-19/par-5: 第一項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-1
- art-733-19/par-5: 第二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-18#art-733-19/par-2
- art-733-20/par-1: 第七百三十三条の十四第二項 → 地方税法 第七百三十三条の十四第二項 (Article 733-14, paragraph (2)), art-733-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-14/par-2
- art-733-20/par-1: 本条 → 地方税法 第七百三十三条の二十 (Article 733-20), art-733-20 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-20
- art-733-20/par-2: 前項 → 地方税法 第七百三十三条の二十第一項 (Article 733-20, paragraph (1)), art-733-20/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-20/par-1
- art-733-21/par-2: 第七百三十三条の十五第二項 → 地方税法 第七百三十三条の十五第二項 (Article 733-15, paragraph (2)), art-733-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-11#art-733-15/par-2
- art-733-21/par-3: 第一項 → 地方税法 第七百三十三条の二十一第一項 (Article 733-21, paragraph (1)), art-733-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-1
- art-733-21/par-3: 前項 → 地方税法 第七百三十三条の二十一第二項 (Article 733-21, paragraph (2)), art-733-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-2
- art-733-21/par-4: 第一項 → 地方税法 第七百三十三条の二十一第一項 (Article 733-21, paragraph (1)), art-733-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-1
- art-733-21/par-4: 第七百三十三条の十 → 地方税法 第七百三十三条の十 (Article 733-10), art-733-10 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-731#art-733-10
- art-733-21/par-5: 前項 → 地方税法 第七百三十三条の二十一第四項 (Article 733-21, paragraph (4)), art-733-21/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-4
- art-733-21/par-6: 第一項 → 地方税法 第七百三十三条の二十一第一項 (Article 733-21, paragraph (1)), art-733-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-1
- art-733-21/par-6: 第二項 → 地方税法 第七百三十三条の二十一第二項 (Article 733-21, paragraph (2)), art-733-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-2
- art-733-21/par-6: 第四項 → 地方税法 第七百三十三条の二十一第四項 (Article 733-21, paragraph (4)), art-733-21/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-4
- art-733-21/par-7: 前項 → 地方税法 第七百三十三条の二十一第六項 (Article 733-21, paragraph (6)), art-733-21/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-6
- art-733-21/par-7: 第一項 → 地方税法 第七百三十三条の二十一第一項 (Article 733-21, paragraph (1)), art-733-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-1
- art-733-21/par-7: 第二項 → 地方税法 第七百三十三条の二十一第二項 (Article 733-21, paragraph (2)), art-733-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-21/par-2
- art-733-22/par-2: 前項 → 地方税法 第七百三十三条の二十二第一項 (Article 733-22, paragraph (1)), art-733-22/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-22/par-1
- art-733-24/par-2: 前項 → 地方税法 第七百三十三条の二十四第一項 (Article 733-24, paragraph (1)), art-733-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1
- art-733-24/par-2: 同項第一号 → 地方税法 第七百三十三条の二十四第一項第一号 (Article 733-24, paragraph (1), item (i)), art-733-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1/item-1
- art-733-24/par-3: 第一項第一号 → 地方税法 第七百三十三条の二十四第一項第一号 (Article 733-24, paragraph (1), item (i)), art-733-24/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1/item-1
- art-733-24/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-733-24/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-733-24/par-5: 第一項から第三項まで → 地方税法 第七百三十三条の二十四第一項 (Article 733-24, paragraph (1)), art-733-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1
- art-733-24/par-5: 第一項から第三項まで → 地方税法 第七百三十三条の二十四第二項 (Article 733-24, paragraph (2)), art-733-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-2
- art-733-24/par-5: 第一項から第三項まで → 地方税法 第七百三十三条の二十四第三項 (Article 733-24, paragraph (3)), art-733-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-3
- art-733-24/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-733-24/par-6: 前各項 → 地方税法 第七百三十三条の二十四第一項 (Article 733-24, paragraph (1)), art-733-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1
- art-733-24/par-6: 前各項 → 地方税法 第七百三十三条の二十四第二項 (Article 733-24, paragraph (2)), art-733-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-2
- art-733-24/par-6: 前各項 → 地方税法 第七百三十三条の二十四第三項 (Article 733-24, paragraph (3)), art-733-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-3
- art-733-24/par-6: 前各項 → 地方税法 第七百三十三条の二十四第四項 (Article 733-24, paragraph (4)), art-733-24/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-4
- art-733-24/par-6: 前各項 → 地方税法 第七百三十三条の二十四第五項 (Article 733-24, paragraph (5)), art-733-24/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-5
- art-733-24/par-7: 前各項 → 地方税法 第七百三十三条の二十四第一項 (Article 733-24, paragraph (1)), art-733-24/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-1
- art-733-24/par-7: 前各項 → 地方税法 第七百三十三条の二十四第二項 (Article 733-24, paragraph (2)), art-733-24/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-2
- art-733-24/par-7: 前各項 → 地方税法 第七百三十三条の二十四第三項 (Article 733-24, paragraph (3)), art-733-24/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-3
- art-733-24/par-7: 前各項 → 地方税法 第七百三十三条の二十四第四項 (Article 733-24, paragraph (4)), art-733-24/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-4
- art-733-24/par-7: 前各項 → 地方税法 第七百三十三条の二十四第五項 (Article 733-24, paragraph (5)), art-733-24/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-5
- art-733-24/par-7: 前各項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-25/par-2: 前項 → 地方税法 第七百三十三条の二十五第一項 (Article 733-25, paragraph (1)), art-733-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-1
- art-733-25/par-3: 前二項 → 地方税法 第七百三十三条の二十五第一項 (Article 733-25, paragraph (1)), art-733-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-1
- art-733-25/par-3: 前二項 → 地方税法 第七百三十三条の二十五第二項 (Article 733-25, paragraph (2)), art-733-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-2
- art-733-25/par-4: 前三項 → 地方税法 第七百三十三条の二十五第一項 (Article 733-25, paragraph (1)), art-733-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-1
- art-733-25/par-4: 前三項 → 地方税法 第七百三十三条の二十五第二項 (Article 733-25, paragraph (2)), art-733-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-2
- art-733-25/par-4: 前三項 → 地方税法 第七百三十三条の二十五第三項 (Article 733-25, paragraph (3)), art-733-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25/par-3
- art-733-25-2/par-1: 第七百三十三条の二十四第六項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-25-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-733-25-2/par-2: 前項 → 地方税法 第七百三十三条の二十五の二第一項 (Article 733-25-2, paragraph (1)), art-733-25-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-25-2/par-1
- art-733-26/par-1/item-1: 第七百三十三条の二十四第六項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-26/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-733-26/par-1/item-2: 第七百三十三条の二十四第六項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-26/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-733-26/par-1/item-2: 次号 → 地方税法 第七百三十三条の二十六第一項第三号 (Article 733-26, paragraph (1), item (iii)), art-733-26/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-1/item-3
- art-733-26/par-1/item-3: 第七百三十三条の二十四第六項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-26/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-733-26/par-2: 前項 → 地方税法 第七百三十三条の二十六第一項 (Article 733-26, paragraph (1)), art-733-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-26/par-1
- art-733-26-2/par-1: 第七百三十三条の二十四第六項 → 地方税法 第七百三十三条の二十四第六項 (Article 733-24, paragraph (6)), art-733-24/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-24/par-6
- art-733-26-2/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-733-26-2/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-733-27/par-3: 第一項 → 地方税法 第七百三十三条の二十七第一項 (Article 733-27, paragraph (1)), art-733-27/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270526_508AC0000000002/text/ch-4/sec-8/from-art-733-20#art-733-27/par-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20270526_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-221, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-221, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-082, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-092, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-103, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-171, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-173, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-174, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-175, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-176, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-176, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-177, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-008, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27