# 地方税法 / Local Tax Act — 第二十条の九の四 (Article 20-9-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-9-4. 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: 第二十条の九の四 (Article 20-9-4)（一部納付又は納入があつた場合の延滞金の額の計算等） — address `art-20-9-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-9-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-9-4 - 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. --- ### 第二十条の九の四（一部納付又は納入があつた場合の延滞金の額の計算等） — Calculation of the Amount of Delinquency Charges Where Partial Payment or Remittance Has Been Made, etc. caption: machine translation, not official art-20-9-4 · https://japanlaw.org/en/local-tax-act/art-20-9-4 · https://japanlaw.org/l/325AC0000000226/art-20-9-4 **第一項** この法律の規定により延滞金の額を計算する場合において、その計算の基礎となる地方税の一部が納付され、又は納入されているときは、その納付又は納入の日の翌日以後の期間に係る延滞金の額の計算の基礎となる税額は、その納付され、又は納入された税額を控除した金額とする。 art-20-9-4/par-1 · https://japanlaw.org/en/local-tax-act/art-20-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-4/par-1 Where the amount of a delinquency charge is calculated under the provisions of this Act and part of the local tax forming the basis of the calculation has been paid or remitted, the tax amount forming the basis for calculating the amount of the delinquency charge for the period on or after the day following the day of that payment or remittance is the amount obtained by deducting the tax amount so paid or remitted. machine translation, not official **第二項** この法律の規定により納税者又は特別徴収義務者が延滞金をその額の計算の基礎となる地方税に加算して納付し、又は納入すべき場合において、納税者又は特別徴収義務者が納付し、又は納入した金額がその延滞金の額の計算の基礎となる地方税の額に達するまでは、その納付し、又は納入した金額は、まずその計算の基礎となる地方税に充てられたものとする。 art-20-9-4/par-2 · https://japanlaw.org/en/local-tax-act/art-20-9-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-4/par-2 Where under the provisions of this Act a taxpayer or special collection agent is to pay or remit a delinquency charge added to the local tax forming the basis for calculating its amount, until the amount paid or remitted by the taxpayer or special collection agent reaches the amount of the local tax forming the basis for calculating the delinquency charge, the amount so paid or remitted is deemed to have been first appropriated to the local tax forming the basis of the calculation. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 附則第二条第三項（地方団体の徴収金のうちの優先順位等に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3571-10/art-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-2/par-3 --- ## 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-20261027T214204-017, 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