# 地方税法 / Local Tax Act — 第二百八十条 (Article 280) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-280. 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: 第二百八十条 (Article 280)（納期限後に納付し、又は申告納入する道府県法定外普通税の延滞金） — address `art-280` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-280 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-280 - 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. --- ### 第二百八十条（納期限後に納付し、又は申告納入する道府県法定外普通税の延滞金） — Delinquency Charges on Prefectural Non-Statutory Ordinary Taxes Paid, or Paid by Return, After the Due Date for Payment caption: machine translation, not official art-280 · https://japanlaw.org/en/local-tax-act/art-280 · https://japanlaw.org/l/325AC0000000226/art-280 **第一項** 道府県法定外普通税の納税者又は特別徴収義務者は、納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下道府県法定外普通税について同様とする。）後にその税金（第二百七十四条の二第二項の規定による修正に因り増加した税額を含む。以下本条において同様とする。）を納付し、又は納入金を納入する場合においては、当該税額又は納入金額に、その納期限の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間（同項の規定による修正により増加した税額にあつては、同項の修正申告書が提出された日までの期間又はその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付し、又は納入しなければならない。 art-280/par-1 · https://japanlaw.org/en/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/par-1 A taxpayer of a prefectural non-statutory ordinary tax or a special collection agent that, after the due date for payment (in the case where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to prefectural non-statutory ordinary taxes), pays the tax (including the amount of tax increased by the amendment under Article 274-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance, must add to the amount of tax or the amount of remittance, and pay or remit, an amount of delinquency charge equivalent to the amount calculated by multiplying it, according to the number of days in the period from the day following the due date for payment to the day of payment or remittance, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month elapses from the day following the due date for payment (for the amount of tax increased by the amendment under Article 274-2, paragraph (2), the period up to the day on which the amended return under Article 274-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day)). machine translation, not official **第二項** 道府県知事は、納税者又は特別徴収義務者が納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつたことについてやむを得ない事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-280/par-2 · https://japanlaw.org/en/local-tax-act/art-280/par-2 · https://japanlaw.org/l/325AC0000000226/art-280/par-2 If the prefectural governor finds that there are unavoidable reasons for the failure of a taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment, the governor may reduce or exempt the amount of delinquency charge under the preceding paragraph. machine translation, not official --- ## Cites - art-280/par-1: 第二百七十四条の二第二項 → 地方税法 第二百七十四条の二第二項 (Article 274-2, paragraph (2)), art-274-2/par-2 — https://japanlaw.org/en/local-tax-act/art-274-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-274-2/par-2 - art-280/par-1: 本条 → 地方税法 第二百八十条 (Article 280), art-280 — https://japanlaw.org/en/local-tax-act/art-280 · https://japanlaw.org/l/325AC0000000226/art-280 - art-280/par-2: 前項 → 地方税法 第二百八十条第一項 (Article 280, paragraph (1)), art-280/par-1 — https://japanlaw.org/en/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第二百八十条第一項（納期限後に納付し、又は申告納入する道府県法定外普通税の延滞金） — https://japanlaw.org/en/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/par-1 - 地方税法 第二百八十条第二項（納期限後に納付し、又は申告納入する道府県法定外普通税の延滞金） — https://japanlaw.org/en/local-tax-act/art-280/par-2 · https://japanlaw.org/l/325AC0000000226/art-280/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 附則第三十項（延滞金額及び延滞加算金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30 - 地方税法 附則第八条第一項（延滞金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/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-20261027T214204-103, 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