# 地方税法 / Local Tax Act — 第十五条の九 (Article 15-9)

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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: 第十五条の九 (Article 15-9)（納税の猶予の場合の延滞金の免除） — address `art-15-9`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-15-9
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-15-9
- 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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### 第十五条の九（納税の猶予の場合の延滞金の免除） — Exemption from Delinquency Charges in the Case of Deferral of Tax Payment
<sup>caption: machine translation, not official</sup>
<sup>art-15-9 · https://japanlaw.org/en/local-tax-act/art-15-9 · https://japanlaw.org/l/325AC0000000226/art-15-9</sup>

  **第一項**  災害等による徴収の猶予若しくは第十五条の七第一項の規定による滞納処分の執行の停止をした場合又は事業の廃止等による徴収の猶予（徴収の猶予のうち災害等による徴収の猶予以外のものをいう。以下この項において同じ。）若しくは職権による換価の猶予若しくは申請による換価の猶予をした場合には、その猶予又は停止をした地方税に係る延滞金額のうち、それぞれ、当該災害等による徴収の猶予若しくは執行の停止をした期間に対応する部分の金額に相当する金額又は当該事業の廃止等による徴収の猶予若しくは職権による換価の猶予若しくは申請による換価の猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。）に対応する部分の金額の二分の一に相当する金額は、免除する。ただし、第十五条の三第一項（第十五条の五の三第二項及び第十五条の六の三第二項において読み替えて準用する場合を含む。）又は前条第一項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日以後の期間に対応する部分の金額については、地方団体の長は、その免除をしないことができる。
  <sup>art-15-9/par-1 · https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1</sup>
  Where a deferral of collection due to a disaster, etc. or a suspension of the execution of a delinquent tax collection procedure under Article 15-7, paragraph (1) has been granted, or where a deferral of collection due to discontinuance of business, etc. (meaning a deferral of collection other than a deferral of collection due to a disaster, etc.; the same applies hereinafter in this paragraph), an ex officio suspension of realization or a suspension of realization upon application has been granted, of the amount of delinquency charge on the local tax for which that deferral or suspension was granted, an amount equivalent to the amount of the portion corresponding to the period of that deferral of collection due to a disaster, etc. or suspension of execution, or an amount equivalent to one half of the amount of the portion corresponding to the period of that deferral of collection due to discontinuance of business, etc., ex officio suspension of realization or suspension of realization upon application (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum), respectively, is exempted; provided, however, that if a fact that should be a ground for revocation under Article 15-3, paragraph (1) (including as applied mutatis mutandis with the terms replaced pursuant to Article 15-5-3, paragraph (2) and Article 15-6-3, paragraph (2)) or paragraph (1) of the preceding Article has arisen, the head of a local government need not grant the exemption for the amount of the portion corresponding to the period on or after the day on which it arose.
  <sup>machine translation, not official</sup>

  **第二項**  徴収の猶予、職権による換価の猶予又は申請による換価の猶予をした場合において、納税者又は特別徴収義務者が次の各号のいずれかに該当するときは、地方団体の長は、その猶予をした地方税に係る延滞金（前項の規定による免除に係る部分を除く。）につき、猶予した期間（当該地方税を当該期間内に納付し、又は納入しなかつたことについてやむを得ない理由があると地方団体の長が認める場合には、猶予の期限の翌日から当該やむを得ない理由がなくなつた日までの期間を含む。）に対応する部分の金額でその納付又は納入が困難と認められるものを限度として免除することができる。
  <sup>art-15-9/par-2 · https://japanlaw.org/en/local-tax-act/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2</sup>
  Where a deferral of collection, an ex officio suspension of realization or a suspension of realization upon application has been granted, if the taxpayer or special collection agent falls under any of the following items, the head of a local government may exempt the delinquency charge on the local tax for which that deferral or suspension was granted (excluding the portion subject to exemption under the preceding paragraph), up to the amount of the portion corresponding to the deferred period (including, where the head of a local government finds that there is an unavoidable reason for not having paid or remitted that local tax within that period, the period from the day following the end of the deferral to the day on which that unavoidable reason ceased) that is found to be difficult to pay or remit.
  <sup>machine translation, not official</sup>

    **一**  納税者又は特別徴収義務者の財産の状況が著しく不良で、納期又は弁済期の到来した他の地方団体に係る地方団体の徴収金、国税、公課又は債務について軽減又は免除をしなければ、その事業の継続又は生活の維持が著しく困難になると認められる場合において、その軽減又は免除がされたとき。
    <sup>art-15-9/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-15-9/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2/item-1</sup>
    Where the financial condition of the taxpayer or special collection agent is extremely poor and it is found that the continuation of the business or the maintenance of livelihood would become extremely difficult unless reduction or exemption were granted for local government levies of other local governments, national taxes, public charges or debts whose payment periods or repayment dates have arrived, and that reduction or exemption has been granted;
    <sup>machine translation, not official</sup>

    **二**  納税者若しくは特別徴収義務者の事業又は生活の状況によりその延滞金額の納付又は納入を困難とするやむを得ない理由があると認められるとき。
    <sup>art-15-9/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-15-9/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2/item-2</sup>
    Where it is found, in view of the state of the business or livelihood of the taxpayer or special collection agent, that there is an unavoidable reason making payment or remittance of the amount of delinquency charge difficult.
    <sup>machine translation, not official</sup>

  **第三項**  第二十条の九の三第五項ただし書の規定により徴収を猶予した場合には、その猶予をした地方税に係る延滞金につき、その猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、前二項の規定により延滞金の免除がされた場合には、当該免除に係る期間に該当する期間を除く。）に対応する部分の金額の二分の一に相当する金額は、免除する。
  <sup>art-15-9/par-3 · https://japanlaw.org/en/local-tax-act/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-3</sup>
  Where collection has been deferred under the proviso to Article 20-9-3, paragraph (5), an amount equivalent to one half of the amount of the portion corresponding to the deferred period (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding two paragraphs, excluding the period corresponding to the period relating to that exemption) is exempted from the delinquency charge on the local tax for which collection was deferred.
  <sup>machine translation, not official</sup>

  **第四項**  地方団体の長は、滞納に係る地方団体の徴収金の全額を徴収するために必要な財産につき差押えをした場合又は納付し、若しくは納入すべき地方団体の徴収金の額に相当する担保の提供を受けた場合には、その差押え又は担保の提供に係る地方税を計算の基礎とする延滞金につき、その差押え又は担保の提供がされている期間（延滞金が年十四・六パーセントの割合により計算される期間に限るものとし、前三項の規定により延滞金の免除がされた場合には、当該免除に係る期間に該当する期間を除く。）に対応する部分の金額の二分の一に相当する金額を限度として、免除することができる。
  <sup>art-15-9/par-4 · https://japanlaw.org/en/local-tax-act/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-4</sup>
  Where the head of a local government has seized property necessary to collect the whole amount of the local government levies in arrears, or has been provided with security equivalent to the amount of the local government levies to be paid or remitted, the head may exempt the delinquency charge computed on the local tax subject to that seizure or provision of security, up to an amount equivalent to one half of the amount of the portion corresponding to the period during which that seizure or provision of security is in place (limited to a period in which the delinquency charge is calculated at the rate of 14.6 percent per annum, and, where the delinquency charge has been exempted under the preceding three paragraphs, excluding the period corresponding to the period relating to that exemption).
  <sup>machine translation, not official</sup>

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## Cites
- art-15-9/par-1: 第十五条の七第一項 → 地方税法 第十五条の七第一項 (Article 15-7, paragraph (1)), art-15-7/par-1 — https://japanlaw.org/en/local-tax-act/art-15-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-7/par-1
- art-15-9/par-1: この項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1
- art-15-9/par-1: 第十五条の三第一項 → 地方税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/en/local-tax-act/art-15-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-1
- art-15-9/par-1: 第十五条の五の三第二項 → 地方税法 第十五条の五の三第二項 (Article 15-5-3, paragraph (2)), art-15-5-3/par-2 — https://japanlaw.org/en/local-tax-act/art-15-5-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-5-3/par-2
- art-15-9/par-1: 第十五条の六の三第二項 → 地方税法 第十五条の六の三第二項 (Article 15-6-3, paragraph (2)), art-15-6-3/par-2 — https://japanlaw.org/en/local-tax-act/art-15-6-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-6-3/par-2
- art-15-9/par-1: 前条第一項 → 地方税法 第十五条の八第一項 (Article 15-8, paragraph (1)), art-15-8/par-1 — https://japanlaw.org/en/local-tax-act/art-15-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-8/par-1
- art-15-9/par-2: 前項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1
- art-15-9/par-3: 第二十条の九の三第五項 → 地方税法 第二十条の九の三第五項 (Article 20-9-3, paragraph (5)), art-20-9-3/par-5 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-5
- art-15-9/par-3: 前二項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1
- art-15-9/par-3: 前二項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/en/local-tax-act/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2
- art-15-9/par-4: 前三項 → 地方税法 第十五条の九第一項 (Article 15-9, paragraph (1)), art-15-9/par-1 — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1
- art-15-9/par-4: 前三項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/en/local-tax-act/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2
- art-15-9/par-4: 前三項 → 地方税法 第十五条の九第三項 (Article 15-9, paragraph (3)), art-15-9/par-3 — https://japanlaw.org/en/local-tax-act/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-3

## Cited by

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

- 地方税法 第十五条の二第四項（徴収猶予の申請手続等） — https://japanlaw.org/en/local-tax-act/art-15-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-2/par-4
- 地方税法 第十五条の九第一項（納税の猶予の場合の延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-15-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-1
- 地方税法 第十五条の九第二項（納税の猶予の場合の延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-15-9/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-2
- 地方税法 第十五条の九第三項（納税の猶予の場合の延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-15-9/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-3
- 地方税法 第十五条の九第四項（納税の猶予の場合の延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-15-9/par-4 · https://japanlaw.org/l/325AC0000000226/art-15-9/par-4
- 地方税法 第二十条の九の五第二項（延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2
- 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1
- 地方税法 第七十二条の三十八の二第十二項（第七十二条の二第一項第一号イに掲げる法人に係る法人の事業税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-72-38-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-38-2/par-12
- 地方税法 附則第三条の二第三項（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-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-3
- 地方税法 附則第二十九条の四第二項（市街化区域農地に対して課する固定資産税及び都市計画税の徴収猶予） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-29-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-29-4/par-2
- 地方税法 附則第五十九条第三項（新型コロナウイルス感染症等に係る徴収猶予の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-59/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-59/par-3
- 地方税法 附則第二条第一項（延滞金の免除に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3411-40/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-2/par-1
- 地方税法 附則第二条第一項（延滞金に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3441-16/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-2/par-1
- 地方税法 附則第三条第一項（延滞金の免除に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-3/par-1

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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-20261027T214204-010, 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