# 地方税法 / Local Tax Act — 第五十六条 (Article 56)

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- 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: 第五十六条 (Article 56)（法人の道府県民税の不足税額及びその延滞金の徴収） — address `art-56`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-56
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-56
- 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
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They are never merged and never substituted for one another.

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### 第五十六条（法人の道府県民税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charge on Corporate Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-56 · https://japanlaw.org/en/local-tax-act/art-56 · https://japanlaw.org/l/325AC0000000226/art-56</sup>

      **第一項**  道府県の徴税吏員は、第五十五条第一項若しくは第三項の規定による更正又は同条第二項の規定による決定があつた場合において、不足税額（更正による不足税額又は決定による税額をいう。次項において同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
      <sup>art-56/par-1 · https://japanlaw.org/en/local-tax-act/art-56/par-1 · https://japanlaw.org/l/325AC0000000226/art-56/par-1</sup>
      When a reassessment pursuant to Article 55, paragraph (1) or (3) or a determination pursuant to paragraph (2) of that Article has been made, if there is a tax deficiency (meaning the tax deficiency resulting from the reassessment or the tax amount resulting from the determination; the same applies in the following paragraph), a prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.
      <sup>machine translation, not official</sup>

      **第二項**  前項の場合においては、その不足税額に第五十三条第一項、第二項又は第三十一項の納期限（同条第三十五項の申告納付に係る法人税割に係る不足税額がある場合には、同条第一項又は第二項の納期限とし、納期限の延長があつた場合には、その延長された納期限とする。第四項第一号において同じ。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限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徴収しなければならない。
      <sup>art-56/par-2 · https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2</sup>
      In the case referred to in the preceding paragraph, an amount of delinquency charge calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the due date for payment referred to in the preceding paragraph or for the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 53, paragraph (1), (2) or (31) (where there is a tax deficiency pertaining to the corporation tax levy subject to filing and payment under paragraph (35) of that Article, the due date for payment under paragraph (1) or (2) of that Article, and where there has been an extension of the due date for payment, the extended due date for payment; the same applies in paragraph (4), item (i)) until the day of payment, must be added to it and collected.
      <sup>machine translation, not official</sup>

      **第三項**  前項の場合において、第五十五条第一項又は第三項の規定による更正の通知をした日が第五十三条第一項、第二項又は第三十一項に規定する申告書を提出した日（当該申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後であるときは、詐偽その他不正の行為により道府県民税を免れた場合を除き、当該一年を経過する日の翌日から当該通知をした日（法人税に係る修正申告書を提出し、又は法人税に係る更正若しくは決定がされたことによる更正に係るものにあつては、当該修正申告書を提出した日又は国の税務官署が更正若しくは決定の通知をした日）までの期間は、延滞金の計算の基礎となる期間から控除する。
      <sup>art-56/par-3 · https://japanlaw.org/en/local-tax-act/art-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-56/par-3</sup>
      In the case referred to in the preceding paragraph, where the day on which notice of a reassessment under Article 55, paragraph (1) or (3) was given is after the day on which one year has elapsed from the day following the day on which the return prescribed in Article 53, paragraph (1), (2) or (31) was submitted (or, if that return was submitted before its deadline for filing, the deadline for filing that return), except where prefectural inhabitant tax was evaded by deceit or other wrongful conduct, the period from the day following the day on which that one year has elapsed until the day on which that notice was given (for a reassessment resulting from the submission of an amended return for corporation tax or from a reassessment or determination for corporation tax, the day on which that amended return was submitted or the day on which the national tax office gave notice of the reassessment or determination) is to be deducted from the period forming the basis for calculating the delinquency charge.
      <sup>machine translation, not official</sup>

      **第四項**  第二項の場合において、納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつたとき（当該増額更正に係る道府県民税について第五十三条第一項、第二項又は第三十一項に規定する申告書（以下この項において「当初申告書」という。）が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該増額更正があつたときに限る。）は、当該増額更正により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により道府県民税を免れた法人についてされた当該増額更正により納付すべき道府県民税その他政令で定める道府県民税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
      <sup>art-56/par-4 · https://japanlaw.org/en/local-tax-act/art-56/par-4 · https://japanlaw.org/l/325AC0000000226/art-56/par-4</sup>
      In the case referred to in paragraph (2), when there has been a reassessment increasing the tax payable (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to when that reassessment increasing the tax has been made after the return prescribed in Article 53, paragraph (1), (2) or (31) (hereinafter in this paragraph referred to as the "original return") has been filed with respect to the prefectural inhabitant tax relating to that reassessment increasing the tax, and there has been a reassessment reducing the tax payable by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), for the amount of tax payable by that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax relating to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax payable by that reassessment increasing the tax made with respect to a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act, and other prefectural inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.
      <sup>machine translation, not official</sup>

        **一**  当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る道府県民税の納期限より前である場合には、当該納期限）の翌日から当該減額更正の通知をした日までの期間
        <sup>art-56/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-56/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-56/par-4/item-1</sup>
        the period from the day following the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the due date for payment of the prefectural inhabitant tax relating to that return, that due date for payment) until the day on which notice of that reassessment reducing the tax was given
        <sup>machine translation, not official</sup>

        **二**  当該減額更正の通知をした日（当該減額更正が、更正の請求に基づくもの（法人税に係る更正によるものを除く。）である場合又は法人税に係る更正（法人税に係る更正の請求に基づくものに限る。）によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日）の翌日から当該増額更正の通知をした日（法人税に係る修正申告書を提出し、又は法人税に係る更正若しくは決定がされたことによる更正に係るものにあつては、当該修正申告書を提出した日又は国の税務官署が更正若しくは決定の通知をした日）までの期間
        <sup>art-56/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-56/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-4/item-2</sup>
        the period from the day following the day on which notice of that reassessment reducing the tax was given (or, if that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment of corporation tax) or results from a reassessment of corporation tax (limited to one based on a request for reassessment of corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which notice of that reassessment increasing the tax was given (in the case of a reassessment arising from the filing of an amended corporation tax return or the making of a reassessment or determination of corporation tax, the day on which that amended return was filed or the day on which a national tax office gave notice of the reassessment or determination).
        <sup>machine translation, not official</sup>

      **第五項**  道府県知事は、納税者が第五十五条第一項若しくは第三項の規定による更正又は同条第二項の規定による決定を受けたことについてやむを得ない理由があると認める場合には、第二項の延滞金額を減免することができる。
      <sup>art-56/par-5 · https://japanlaw.org/en/local-tax-act/art-56/par-5 · https://japanlaw.org/l/325AC0000000226/art-56/par-5</sup>
      A prefectural governor may reduce or exempt the amount of delinquency charge under paragraph (2) if the governor finds that there is an unavoidable reason why the taxpayer was subject to a reassessment under Article 55, paragraph (1) or (3) or a determination under paragraph (2) of that Article.
      <sup>machine translation, not official</sup>

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## Cites
- art-56/par-1: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1
- art-56/par-1: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3
- art-56/par-1: 同条第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/local-tax-act/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-55/par-2
- art-56/par-1: 次項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- art-56/par-1: 同条第四項 → 地方税法 第五十五条第四項 (Article 55, paragraph (4)), art-55/par-4 — https://japanlaw.org/en/local-tax-act/art-55/par-4 · https://japanlaw.org/l/325AC0000000226/art-55/par-4
- art-56/par-2: 前項 → 地方税法 第五十六条第一項 (Article 56, paragraph (1)), art-56/par-1 — https://japanlaw.org/en/local-tax-act/art-56/par-1 · https://japanlaw.org/l/325AC0000000226/art-56/par-1
- art-56/par-2: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- art-56/par-2: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2
- art-56/par-2: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/en/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31
- art-56/par-2: 同条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/en/local-tax-act/art-53/par-35 · https://japanlaw.org/l/325AC0000000226/art-53/par-35
- art-56/par-2: 第四項第一号 → 地方税法 第五十六条第四項第一号 (Article 56, paragraph (4), item (i)), art-56/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-56/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-56/par-4/item-1
- art-56/par-3: 前項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- art-56/par-3: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1
- art-56/par-3: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3
- art-56/par-3: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- art-56/par-3: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2
- art-56/par-3: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/en/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31
- art-56/par-4: 第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- art-56/par-4: この項 → 地方税法 第五十六条第四項 (Article 56, paragraph (4)), art-56/par-4 — https://japanlaw.org/en/local-tax-act/art-56/par-4 · https://japanlaw.org/l/325AC0000000226/art-56/par-4
- art-56/par-4: 第五十三条第一項 → 地方税法 第五十三条第一項 (Article 53, paragraph (1)), art-53/par-1 — https://japanlaw.org/en/local-tax-act/art-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-53/par-1
- art-56/par-4: 第二項 → 地方税法 第五十三条第二項 (Article 53, paragraph (2)), art-53/par-2 — https://japanlaw.org/en/local-tax-act/art-53/par-2 · https://japanlaw.org/l/325AC0000000226/art-53/par-2
- art-56/par-4: 第三十一項 → 地方税法 第五十三条第三十一項 (Article 53, paragraph (31)), art-53/par-31 — https://japanlaw.org/en/local-tax-act/art-53/par-31 · https://japanlaw.org/l/325AC0000000226/art-53/par-31
- art-56/par-4: 前項 → 地方税法 第五十六条第三項 (Article 56, paragraph (3)), art-56/par-3 — https://japanlaw.org/en/local-tax-act/art-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-56/par-3
- art-56/par-4: 第一号 → 地方税法 第五十六条第四項第一号 (Article 56, paragraph (4), item (i)), art-56/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-56/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-56/par-4/item-1
- art-56/par-5: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1
- art-56/par-5: 第三項 → 地方税法 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — https://japanlaw.org/en/local-tax-act/art-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-55/par-3
- art-56/par-5: 同条第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/local-tax-act/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-55/par-2
- art-56/par-5: 第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2

## Cited by

15 provisions cite this one. No official source publishes this direction.

- 地方税法 第五十五条の二第一項（租税条約に基づく申立てが行われた場合における法人の道府県民税の徴収猶予） — https://japanlaw.org/en/local-tax-act/art-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-55-2/par-1
- 地方税法 第五十六条第一項（法人の道府県民税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-56/par-1 · https://japanlaw.org/l/325AC0000000226/art-56/par-1
- 地方税法 第五十六条第二項（法人の道府県民税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- 地方税法 第五十六条第三項（法人の道府県民税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-56/par-3 · https://japanlaw.org/l/325AC0000000226/art-56/par-3
- 地方税法 第五十六条第四項（法人の道府県民税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-56/par-4 · https://japanlaw.org/l/325AC0000000226/art-56/par-4
- 地方税法 第五十六条第五項（法人の道府県民税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-56/par-5 · https://japanlaw.org/l/325AC0000000226/art-56/par-5
- 地方税法 第六十五条第二項（法人の道府県民税に係る納期限の延長の場合の延滞金） — https://japanlaw.org/en/local-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000226/art-65/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 附則第十二条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3361-74/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-12/par-1
- 地方税法 附則第七条第一項 — https://japanlaw.org/en/local-tax-act/suppl-3371-51/art-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3371-51/art-7/par-1
- 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
- 地方税法 附則第五条第六項（道府県民税に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-6
- 地方税法 附則第三条第十一項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-3/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-3/par-11
- 地方税法 附則第五条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4291-2/art-5/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-5/par-12

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## 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-20261027T214204-036, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-037, 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