# 地方税法 / Local Tax Act — 第百四十四条の四十七 (Article 144-47)

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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: 第百四十四条の四十七 (Article 144-47)（軽油引取税に係る過少申告加算金及び不申告加算金） — address `art-144-47`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-144-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-144-47
- 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.

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### 第百四十四条の四十七（軽油引取税に係る過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File Concerning Light Oil Delivery Tax
<sup>caption: machine translation, not official</sup>
<sup>art-144-47 · https://japanlaw.org/en/local-tax-act/art-144-47 · https://japanlaw.org/l/325AC0000000226/art-144-47</sup>

    **第一項**  申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第百四十四条の四十四第一項又は第三項の規定による更正があつたときは、道府県知事は、当該更正前の納入申告又は申告に係る課税標準量又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る軽油引取税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告又は申告に係る課税標準量又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該軽油引取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、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）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。）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。
    <sup>art-144-47/par-1 · https://japanlaw.org/en/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1</sup>
    In the case where a return has been filed by the deadline for filing the return (including the case where a return has been filed after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made pursuant to the provisions of Article 144-44, paragraph (1) or (3), the prefectural governor must, if the governor finds that there were no justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where that covered shortfall (where, before that reassessment, a reassessment had been made concerning the light oil delivery tax pertaining to that reassessment, the amount obtained by adding to that covered shortfall the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the taxable volume or amount of tax pertaining to the remittance return or return before that reassessment, and the amount after deducting the amount equivalent to the portion thereby reduced where there has been a reassessment that reduces the amount to be remitted or the amount of tax to be paid for that light oil delivery 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)) exceeds the larger of the amount equivalent to the amount of tax pertaining to the return in the case where it was filed by the deadline for filing the return and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent).
    <sup>machine translation, not official</sup>

    **第二項**  次の各号のいずれかに該当する場合には、道府県知事は、当該各号に規定する申告、決定又は更正により納入し、又は納付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、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。
    <sup>art-144-47/par-2 · https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2</sup>
    In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted or paid by the return, determination or reassessment prescribed in each 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 return not having been filed by the deadline for filing the return:
    <sup>machine translation, not official</sup>

      **一**  申告書の提出期限後にその提出があつた場合又は第百四十四条の四十四第二項の規定による決定があつた場合
      <sup>art-144-47/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-144-47/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-1</sup>
      Where the return has been filed after the deadline for filing the return, or where a determination has been made under the provisions of Article 144-44, paragraph (2);
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後にその提出があつた後において第百四十四条の四十四第一項又は第三項の規定による更正があつた場合
      <sup>art-144-47/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-144-47/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-2</sup>
      Where, after the return was filed after the deadline for filing the return, a reassessment has been made under the provisions of Article 144-44, paragraph (1) or (3);
      <sup>machine translation, not official</sup>

      **三**  第百四十四条の四十四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
      <sup>art-144-47/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-144-47/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-3</sup>
      Where, after a determination under the provisions of Article 144-44, paragraph (2), a reassessment has been made under the provisions of paragraph (3) of that Article.
      <sup>machine translation, not official</sup>

    **第三項**  前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入し、又は納付すべき税額（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更正前にされた当該軽油引取税に係る申告書の提出期限後の申告又は第百四十四条の四十四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入し、又は納付すべき税額の合計額（当該納入し、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（同項に規定する納入し、又は納付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、当該納入し、又は納付すべき税額）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。
    <sup>art-144-47/par-3 · https://japanlaw.org/en/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3</sup>
    In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted or paid prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the amounts of tax to be remitted or paid by a filing after the deadline for filing the return, or by a reassessment or determination under the provisions of Article 144-44, paragraphs (1) through (3), pertaining to that light oil delivery tax and made before the reassessment prescribed in those items (where there has been a reassessment that reduces the amount of tax to be remitted or paid, 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 equivalent to the portion thereby reduced; 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 remitted or paid prescribed in that paragraph is less than the amount equivalent to the portion in excess, that amount of tax to be remitted or paid) by a rate of 5 percent.
    <sup>machine translation, not official</sup>

    **第四項**  第二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申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該特別徴収義務者又は納税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。
    <sup>art-144-47/par-4 · https://japanlaw.org/en/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4</sup>
    In the case falling under the provisions of paragraph (2), 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 special collection agent or taxpayer concerned for their not having been taken as the basis of calculating the amount of tax (including the amount of tax equivalent to the amount of a refund) preceding the filing, 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:
    <sup>machine translation, not official</sup>

      **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
      <sup>art-144-47/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-144-47/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4/item-1</sup>
      The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
      <sup>machine translation, not official</sup>

      **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
      <sup>art-144-47/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-144-47/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4/item-2</sup>
      The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
      <sup>machine translation, not official</sup>

      **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
      <sup>art-144-47/par-4/item-3 · https://japanlaw.org/en/local-tax-act/art-144-47/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4/item-3</sup>
      The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
      <sup>machine translation, not official</sup>

    **第五項**  第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、第二項に規定する納入し、又は納付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。
    <sup>art-144-47/par-5 · https://japanlaw.org/en/local-tax-act/art-144-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5</sup>
    In the case falling under the provisions of paragraph (2), 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 remitted or paid prescribed in paragraph (2) by a rate of 10 percent:
    <sup>machine translation, not official</sup>

      **一**  申告書の提出期限後のその提出（当該申告書に係る軽油引取税について道府県知事の調査による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。）又は第百四十四条の四十四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、軽油引取税について、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
      <sup>art-144-47/par-5/item-1 · https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-1</sup>
      Where, during the period counted back from the day preceding the day on which a return was filed after the deadline for filing it (limited to one filed with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return; the same applies in the following item) or a reassessment or determination was made under the provisions of Article 144-44, paragraphs (1) through (3), to the day five years before that day, the person has been charged, for the light oil delivery tax, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article);
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後のその提出又は第百四十四条の四十四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軽油引取税の特別徴収義務又は納税義務が成立した日の属する年の前年及び前々年に特別徴収義務又は納税義務が成立した軽油引取税について、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
      <sup>art-144-47/par-5/item-2 · https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2</sup>
      Where, for the light oil delivery tax for which a special collection obligation or tax liability arose in the year before, and the year before that, the year containing the day on which the special collection obligation or tax liability arose for the light oil delivery tax pertaining to the filing of a return after the deadline for filing it, or a reassessment or determination under the provisions of Article 144-44, 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 paragraph (2) of the following Article apply) (hereinafter in this item and paragraph (3), item (ii) of the following Article 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.
      <sup>machine translation, not official</sup>

    **第六項**  申告書の提出期限後にその提出があつた場合において、その提出が当該申告書に係る軽油引取税について道府県知事の調査による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、当該申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四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。
    <sup>art-144-47/par-6 · https://japanlaw.org/en/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6</sup>
    Where a return is filed after the deadline for filing it, and the filing was not made with the foreknowledge that a determination by an examination by the prefectural governor would be made concerning the light oil delivery tax pertaining to that return, the amount of additional charge for failure to file prescribed in paragraph (2) for the amount of tax pertaining to that return is, notwithstanding the provisions of paragraphs (2) through (4), an amount equivalent to the amount calculated by multiplying that amount of tax by a rate of 5 percent.
    <sup>machine translation, not official</sup>

    **第七項**  道府県知事は、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二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、これを軽油引取税の特別徴収義務者又は納税者に通知しなければならない。
    <sup>art-144-47/par-7 · https://japanlaw.org/en/local-tax-act/art-144-47/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-7</sup>
    Where the prefectural governor 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 (2), the governor must notify the special collection agent or taxpayer for the light oil delivery tax of it without delay.
    <sup>machine translation, not official</sup>

    **第八項**  第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、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、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。
    <sup>art-144-47/par-8 · https://japanlaw.org/en/local-tax-act/art-144-47/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-8</sup>
    The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
    <sup>machine translation, not official</sup>

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## Cites
- art-144-47/par-1: 次項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-1: 第八項 → 地方税法 第百四十四条の四十七第八項 (Article 144-47, paragraph (8)), art-144-47/par-8 — https://japanlaw.org/en/local-tax-act/art-144-47/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-8
- art-144-47/par-1: この項 → 地方税法 第百四十四条の四十七第一項 (Article 144-47, paragraph (1)), art-144-47/par-1 — https://japanlaw.org/en/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1
- art-144-47/par-1: 第百四十四条の四十四第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-47/par-1: 第三項 → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-47/par-2/item-1: 第百四十四条の四十四第二項 → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-47/par-2/item-2: 第百四十四条の四十四第一項 → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-47/par-2/item-2: 第三項 → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-47/par-2/item-3: 第百四十四条の四十四第二項 → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-47/par-2/item-3: 同条第三項 → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-47/par-3: 前項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-3: 第八項 → 地方税法 第百四十四条の四十七第八項 (Article 144-47, paragraph (8)), art-144-47/par-8 — https://japanlaw.org/en/local-tax-act/art-144-47/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-8
- art-144-47/par-3: 次項 → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/en/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4
- art-144-47/par-3: 第五項 → 地方税法 第百四十四条の四十七第五項 (Article 144-47, paragraph (5)), art-144-47/par-5 — https://japanlaw.org/en/local-tax-act/art-144-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5
- art-144-47/par-3: 同項第二号 → 地方税法 第百四十四条の四十七第二項第二号 (Article 144-47, paragraph (2), item (ii)), art-144-47/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-2
- art-144-47/par-3: 第三号 → 地方税法 第百四十四条の四十七第二項第三号 (Article 144-47, paragraph (2), item (iii)), art-144-47/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2/item-3
- art-144-47/par-3: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-47/par-3: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-47/par-3: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-47/par-4: 第二項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-4: 前二項 → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/en/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3
- art-144-47/par-5: 第二項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-5: 前三項 → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/en/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3
- art-144-47/par-5: 前三項 → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/en/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4
- art-144-47/par-5/item-1: 次号 → 地方税法 第百四十四条の四十七第五項第二号 (Article 144-47, paragraph (5), item (ii)), art-144-47/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2
- art-144-47/par-5/item-1: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-47/par-5/item-1: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-47/par-5/item-1: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-47/par-5/item-1: 次項 → 地方税法 第百四十四条の四十七第六項 (Article 144-47, paragraph (6)), art-144-47/par-6 — https://japanlaw.org/en/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6
- art-144-47/par-5/item-1: 次条第三項第一号 → 地方税法 第百四十四条の四十八第三項第一号 (Article 144-48, paragraph (3), item (i)), art-144-48/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-144-48/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-1
- art-144-47/par-5/item-2: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第一項 (Article 144-44, paragraph (1)), art-144-44/par-1 — https://japanlaw.org/en/local-tax-act/art-144-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-1
- art-144-47/par-5/item-2: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第二項 (Article 144-44, paragraph (2)), art-144-44/par-2 — https://japanlaw.org/en/local-tax-act/art-144-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-2
- art-144-47/par-5/item-2: 第百四十四条の四十四第一項から第三項まで → 地方税法 第百四十四条の四十四第三項 (Article 144-44, paragraph (3)), art-144-44/par-3 — https://japanlaw.org/en/local-tax-act/art-144-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-44/par-3
- art-144-47/par-5/item-2: 次条第二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- art-144-47/par-5/item-2: この号 → 地方税法 第百四十四条の四十七第五項第二号 (Article 144-47, paragraph (5), item (ii)), art-144-47/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2
- art-144-47/par-5/item-2: 次条第三項第二号 → 地方税法 第百四十四条の四十八第三項第二号 (Article 144-48, paragraph (3), item (ii)), art-144-48/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-144-48/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-3/item-2
- art-144-47/par-6: 第二項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-6: 同項から第四項まで → 地方税法 第百四十四条の四十七第三項 (Article 144-47, paragraph (3)), art-144-47/par-3 — https://japanlaw.org/en/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3
- art-144-47/par-6: 同項から第四項まで → 地方税法 第百四十四条の四十七第四項 (Article 144-47, paragraph (4)), art-144-47/par-4 — https://japanlaw.org/en/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4
- art-144-47/par-7: 第一項 → 地方税法 第百四十四条の四十七第一項 (Article 144-47, paragraph (1)), art-144-47/par-1 — https://japanlaw.org/en/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1
- art-144-47/par-7: 第二項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-8: 第二項 → 地方税法 第百四十四条の四十七第二項 (Article 144-47, paragraph (2)), art-144-47/par-2 — https://japanlaw.org/en/local-tax-act/art-144-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-2
- art-144-47/par-8: 第六項 → 地方税法 第百四十四条の四十七第六項 (Article 144-47, paragraph (6)), art-144-47/par-6 — https://japanlaw.org/en/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6

## Cited by

16 provisions cite this one. No official source publishes this direction.

- 地方税法 第十七条の五第六項（更正、決定等の期間制限） — https://japanlaw.org/en/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- 地方税法 第百四十四条の四十七第一項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-1
- 地方税法 第百四十四条の四十七第三項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-3
- 地方税法 第百四十四条の四十七第四項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-4
- 地方税法 第百四十四条の四十七第五項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5
- 地方税法 第百四十四条の四十七第五項第一号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-1
- 地方税法 第百四十四条の四十七第五項第二号（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-5/item-2
- 地方税法 第百四十四条の四十七第六項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-6 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-6
- 地方税法 第百四十四条の四十七第七項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-7 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-7
- 地方税法 第百四十四条の四十七第八項（軽油引取税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-144-47/par-8 · https://japanlaw.org/l/325AC0000000226/art-144-47/par-8
- 地方税法 第百四十四条の四十八第一項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-1 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-1
- 地方税法 第百四十四条の四十八第二項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-2 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-2
- 地方税法 第百四十四条の四十八第四項（軽油引取税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-144-48/par-4 · https://japanlaw.org/l/325AC0000000226/art-144-48/par-4
- 地方税法 附則第四条第一項（不申告加算金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4/par-1
- 地方税法 附則第十二条第一項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-12/par-1
- 地方税法 附則第十条第二項（軽油引取税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-10/par-2

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## 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