# 地方税法 / Local Tax Act — 第三百二条 (Article 302) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-302. 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: 第三百二条 (Article 302)（市町村民税の納税管理人に係る不申告に関する過料） — address `art-302` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-302 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-302 - 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. --- ### 第三百二条（市町村民税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Tax Agents for Municipal Inhabitant Tax caption: machine translation, not official art-302 · https://japanlaw.org/en/local-tax-act/art-302 · https://japanlaw.org/l/325AC0000000226/art-302 **第一項** 市町村は、第三百条第二項の認定を受けていない市町村民税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。 art-302/par-1 · https://japanlaw.org/en/local-tax-act/art-302/par-1 · https://japanlaw.org/l/325AC0000000226/art-302/par-1 If a person liable for municipal inhabitant tax who has not received the certification under Article 300, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a municipality may establish a provision in the Municipal Ordinance of that municipality imposing a non-penal fine of not more than 100,000 yen on that person. machine translation, not official --- ## Cites - art-302/par-1: 第三百条第二項 → 地方税法 第三百条第二項 (Article 300, paragraph (2)), art-300/par-2 — https://japanlaw.org/en/local-tax-act/art-300/par-2 · https://japanlaw.org/l/325AC0000000226/art-300/par-2 - art-302/par-1: 同条第一項 → 地方税法 第三百条第一項 (Article 300, paragraph (1)), art-300/par-1 — https://japanlaw.org/en/local-tax-act/art-300/par-1 · https://japanlaw.org/l/325AC0000000226/art-300/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二百九十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-294-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-2/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-20261027T214204-106, 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