# 地方税法 / Local Tax Act — 第二十条の九の五 (Article 20-9-5) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-20-9-5. 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: 第二十条の九の五 (Article 20-9-5)（延滞金の免除） — address `art-20-9-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-9-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-9-5 - 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. --- ### 第二十条の九の五（延滞金の免除） — Exemption from Delinquency Charges caption: machine translation, not official art-20-9-5 · https://japanlaw.org/en/local-tax-act/art-20-9-5 · https://japanlaw.org/l/325AC0000000226/art-20-9-5 **第一項** 第二十条の五の二第一項又は第二項の規定により地方税の納付又は納入に関する期限を延長した場合には、その地方税に係る延滞金のうちその延長をした期間に対応する部分の金額は、免除する。 art-20-9-5/par-1 · https://japanlaw.org/en/local-tax-act/art-20-9-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-1 Where the time limit for payment or remittance of a local tax has been extended pursuant to Article 20-5-2, paragraph (1) or (2), the portion of the delinquency charge relating to that local tax that corresponds to the extended period is to be exempted. machine translation, not official **第二項** 地方団体の長は、次の各号のいずれかに該当する場合には、その地方税に係る延滞金（第十五条の九の規定による免除に係る部分を除く。）につき、当該各号に定める期間に対応する部分の金額を限度として、免除することができる。 art-20-9-5/par-2 · https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2 In any of the following cases, the head of a local government may exempt the delinquency charge relating to the local tax (excluding the part subject to exemption under Article 15-9), up to the amount of the part corresponding to the period specified in the relevant item. machine translation, not official **一** 第十六条の二第三項の規定による有価証券の取立て及び地方団体の徴収金の納付又は納入の再委託を受けた金融機関が当該有価証券の取立てをすべき日後に当該地方団体の徴収金に係る地方税の納付又は納入をした場合（同日後にその納付又は納入があつたことにつき納税者又は特別徴収義務者の責めに帰すべき事由がある場合を除く。）　同日の翌日からその納付又は納入があつた日までの期間 art-20-9-5/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2/item-1 Where a financial institution that has been re-entrusted with the collection of securities and the payment or remittance of local government levies under Article 16-2, paragraph (3) pays or remits the local tax relating to those local government levies after the day on which it was to collect those securities (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made; machine translation, not official **二** 納税貯蓄組合法（昭和二十六年法律第百四十五号）第六条第一項の規定による地方税の納付又は納入の委託を受けた同法第二条第二項に規定する指定金融機関（地方税の収納をすることができるものを除く。）がその委託を受けた日後に当該地方税の納付又は納入をした場合（同日後にその納付又は納入があつたことにつき納税者又は特別徴収義務者の責めに帰すべき事由がある場合を除く。）　同日の翌日からその納付又は納入があつた日までの期間 art-20-9-5/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2/item-2 Where a designated financial institution prescribed in Article 2, paragraph (2) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) (excluding one that can receive local taxes) that has been entrusted with the payment or remittance of a local tax pursuant to Article 6, paragraph (1) of that Act pays or remits that local tax after the day on which it was so entrusted (excluding the case where there is a ground attributable to the taxpayer or special collection agent for the payment or remittance having been made after that day): the period from the day following that day to the day on which the payment or remittance was made; machine translation, not official **三** 前二号のいずれかに該当する事実に類する事実が生じた場合で政令で定める場合　政令で定める期間 art-20-9-5/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2/item-3 Where facts similar to those falling under either of the preceding two items have arisen, in a case specified by Cabinet Order: the period specified by Cabinet Order. machine translation, not official --- ## Cites - art-20-9-5/par-1: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/art-20-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-1 - art-20-9-5/par-1: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - art-20-9-5/par-2: 第十五条の九 → 地方税法 第十五条の九 (Article 15-9), art-15-9 — https://japanlaw.org/en/local-tax-act/art-15-9 · https://japanlaw.org/l/325AC0000000226/art-15-9 - art-20-9-5/par-2/item-1: 第十六条の二第三項 → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3 - art-20-9-5/par-2/item-2: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第六条第一項 → e-Gov law 326AC1000000145, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - art-20-9-5/par-2/item-2: 同法第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-20-9-5/par-2/item-3: 前二号 → 地方税法 第二十条の九の五第二項第一号 (Article 20-9-5, paragraph (2), item (i)), art-20-9-5/par-2/item-1 — https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2/item-1 - art-20-9-5/par-2/item-3: 前二号 → 地方税法 第二十条の九の五第二項第二号 (Article 20-9-5, paragraph (2), item (ii)), art-20-9-5/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第二十条の九の五第二項第三号（延滞金の免除） — https://japanlaw.org/en/local-tax-act/art-20-9-5/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-5/par-2/item-3 - 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 --- ## 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