# 地方税法 / Local Tax Act — 第百四十四条の四十六 (Article 144-46) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-144-46. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - 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: 第百四十四条の四十六 (Article 144-46)（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金） — address `art-144-46` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-46 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-46 - Every provision below carries its address and both URLs 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. --- ### 第百四十四条の四十六（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金） — Delinquency Charges on Light Oil Delivery Tax Declared and Remitted or Paid After the Due Date for Payment caption: machine translation, not official art-144-46 · https://japanlaw.org/en/local-tax-act/art-144-46 · https://japanlaw.org/l/325AC0000000226/art-144-46 **第一項** 軽油引取税の特別徴収義務者又は納税者は、第百四十四条の十四第二項、第百四十四条の十八又は第百四十四条の二十二第四項（第百四十四条の二十五第五項において準用する場合を含む。）の納期限後にその納入金を納入し、又はその税金を納付する場合においては、当該納入金額又は税額に、これらの規定の納期限の翌日から納入又は納付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（第百四十四条の二十九第一項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日）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入し、又は納付しなければならない。 art-144-46/par-1 · https://japanlaw.org/en/local-tax-act/art-144-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-1 Where a special collection agent or taxpayer for the light oil delivery tax remits the remittance or pays the tax after the due date for payment under Article 144-14, paragraph (2), Article 144-18 or Article 144-22, paragraph (4) (including as applied mutatis mutandis pursuant to Article 144-25, paragraph (5)), the agent or taxpayer must remit or pay it with an amount of delinquency charge added to that amount of remittance or amount of tax, equivalent to the amount calculated by multiplying it 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 passed from the day following that due date for payment (for the amount of tax for which collection was deferred under the provisions of Article 144-29, paragraph (1), the last day of the period of deferral)), in accordance with the number of days in the period from the day following the due date for payment under these provisions until the date of remittance or payment. machine translation, not official **第二項** 道府県知事は、軽油引取税の特別徴収義務者又は納税者が第百四十四条の十四第二項又は第百四十四条の十八の納期限までに納入金を納入しなかつたこと又は税金を納付しなかつたことについてやむを得ない理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-144-46/par-2 · https://japanlaw.org/en/local-tax-act/art-144-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-2 Where the prefectural governor finds that there were unavoidable grounds for a special collection agent or taxpayer for the light oil delivery tax not having remitted the remittance or paid the tax by the due date for payment under Article 144-14, paragraph (2) or Article 144-18, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-144-46/par-1: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2 - art-144-46/par-1: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/en/local-tax-act/art-144-18 · https://japanlaw.org/l/325AC0000000226/art-144-18 - art-144-46/par-1: 第百四十四条の二十二第四項 → 地方税法 第百四十四条の二十二第四項 (Article 144-22, paragraph (4)), art-144-22/par-4 — https://japanlaw.org/en/local-tax-act/art-144-22/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-22/par-4 - art-144-46/par-1: 第百四十四条の二十五第五項 → 地方税法 第百四十四条の二十五第五項 (Article 144-25, paragraph (5)), art-144-25/par-5 — https://japanlaw.org/en/local-tax-act/art-144-25/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-25/par-5 - art-144-46/par-1: 第百四十四条の二十九第一項 → 地方税法 第百四十四条の二十九第一項 (Article 144-29, paragraph (1)), art-144-29/par-1 — https://japanlaw.org/en/local-tax-act/art-144-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-29/par-1 - art-144-46/par-2: 第百四十四条の十四第二項 → 地方税法 第百四十四条の十四第二項 (Article 144-14, paragraph (2)), art-144-14/par-2 — https://japanlaw.org/en/local-tax-act/art-144-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-14/par-2 - art-144-46/par-2: 第百四十四条の十八 → 地方税法 第百四十四条の十八 (Article 144-18), art-144-18 — https://japanlaw.org/en/local-tax-act/art-144-18 · https://japanlaw.org/l/325AC0000000226/art-144-18 - art-144-46/par-2: 前項 → 地方税法 第百四十四条の四十六第一項 (Article 144-46, paragraph (1)), art-144-46/par-1 — https://japanlaw.org/en/local-tax-act/art-144-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第百四十四条の四十六第二項（納期限後に申告納入し、又は納付する軽油引取税に係る延滞金） — https://japanlaw.org/en/local-tax-act/art-144-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-46/par-2 - 地方税法 附則第三条の二第一項（延滞金及び還付加算金の割合等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1 - 地方税法 附則第十二条の二の七第四項（軽油引取税の課税免除の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-12-2-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-2-7/par-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_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-20261027T214204-095, 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