# 地方税法 / Local Tax Act — 第四百七十四条 (Article 474) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-474. 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: 第四百七十四条 (Article 474)（納期限の延長） — address `art-474` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-474 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-474 - 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. --- ### 第四百七十四条（納期限の延長） — Extension of the Due Date for Payment caption: machine translation, not official art-474 · https://japanlaw.org/en/local-tax-act/art-474 · https://japanlaw.org/l/325AC0000000226/art-474 **第一項** 卸売販売業者等が前条第一項の規定による申告書をその提出期限内に提出した場合において、同項の納期限内に納期限の延長についての申請書を当該申告書を提出すべき市町村長に提出し、かつ、政令で定めるところにより、当該申告書によつて納付すべきたばこ税額の全部又は一部に相当する担保で第十六条第一項各号に掲げるものを提供したときは、当該市町村長は、当該卸売販売業者等が製造たばこの販売代金の回収に相当期間を要することその他これに類する理由により当該担保の額に相当するたばこ税を当該納期限内に納付することが著しく困難であると認められる場合に限り、一月以内、当該担保の額に相当するたばこ税の納期限を延長することができる。 art-474/par-1 · https://japanlaw.org/en/local-tax-act/art-474/par-1 · https://japanlaw.org/l/325AC0000000226/art-474/par-1 Where a wholesale seller, etc. has submitted a return under the provisions of paragraph (1) of the preceding Article within the deadline for filing, has submitted an application for an extension of the due date for payment to the mayor of the municipality to whom that return is to be submitted by the due date for payment under that paragraph, and has provided, as provided by Cabinet Order, security listed in the items of Article 16, paragraph (1) equivalent to all or part of the amount of tobacco tax to be paid on the basis of that return, that mayor of the municipality may extend the due date for payment of the tobacco tax equivalent to the amount of that security by up to one month, only where it is found that it is extremely difficult for that wholesale seller, etc. to pay the tobacco tax equivalent to the amount of that security by that due date for payment because of reasons such as the considerable period required to collect the sales proceeds of manufactured tobacco or reasons similar thereto. machine translation, not official **第二項** 第十六条第三項並びに第十六条の五第一項、第二項及び第四項の規定は、前項の規定による担保について準用する。 art-474/par-2 · https://japanlaw.org/en/local-tax-act/art-474/par-2 · https://japanlaw.org/l/325AC0000000226/art-474/par-2 The provisions of Article 16, paragraph (3) and Article 16-5, paragraphs (1), (2) and (4) apply mutatis mutandis to the security under the provisions of the preceding paragraph. machine translation, not official --- ## Cites - art-474/par-1: 前条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/en/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1 - art-474/par-1: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1 - art-474/par-2: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3 - art-474/par-2: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1 - art-474/par-2: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2 - art-474/par-2: 第四項 → 地方税法 第十六条の五第四項 (Article 16-5, paragraph (4)), art-16-5/par-4 — https://japanlaw.org/en/local-tax-act/art-16-5/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-4 - art-474/par-2: 前項 → 地方税法 第四百七十四条第一項 (Article 474, paragraph (1)), art-474/par-1 — https://japanlaw.org/en/local-tax-act/art-474/par-1 · https://japanlaw.org/l/325AC0000000226/art-474/par-1 ## Cited by 9 provisions cite this one. No official source publishes this direction. - 地方税法 第四百七十四条第二項（納期限の延長） — https://japanlaw.org/en/local-tax-act/art-474/par-2 · https://japanlaw.org/l/325AC0000000226/art-474/par-2 - 地方税法 附則第九条第六項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-6 - 地方税法 附則第十四条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-6 - 地方税法 附則第十七条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-6 - 地方税法 附則第十二条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6 - 地方税法 附則第二十条第七項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7 - 地方税法 附則第二十三条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-23/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-6 - 地方税法 附則第二十五条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-6 - 地方税法 附則第二十六条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-26/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-6 --- ## 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-20261027T214204-082, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-142, 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