# 地方税法 / Local Tax Act — 第六十五条 (Article 65) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-65. 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: 第六十五条 (Article 65)（法人の道府県民税に係る納期限の延長の場合の延滞金） — address `art-65` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-65 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-65 - 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. --- ### 第六十五条（法人の道府県民税に係る納期限の延長の場合の延滞金） — Delinquency Charges in Case of Extension of the Due Date for Payment of Corporate Prefectural Inhabitant Tax caption: machine translation, not official art-65 · https://japanlaw.org/en/local-tax-act/art-65 · https://japanlaw.org/l/325AC0000000226/art-65 **第一項** 法人税法第七十四条第一項又は第百四十四条の六第一項の規定により法人税に係る申告書を提出する義務がある法人で同法第七十五条の二第一項の規定の適用を受けているものは、当該申告書に係る法人税額の課税標準の算定期間でその適用に係るものの所得に対する法人税額を課税標準として算定した法人税割額及びこれと併せて納付すべき均等割額を納付する場合には、当該税額に、当該法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日から同項の規定により延長された当該申告書の提出期限までの期間の日数に応じ、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なければならない。 art-65/par-1 · https://japanlaw.org/en/local-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-65/par-1 A corporation that is obliged to file a return concerning corporation tax under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act and to which Article 75-2, paragraph (1) of that Act applies, when paying the corporation tax levy amount calculated by taking as the tax base the corporation tax amount on the income of the computation period of the tax base of the corporation tax amount relating to that return to which that application relates, and the per capita levy amount to be paid together with it, must pay, in addition to that tax amount, an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of the computation period of the tax base of that corporation tax amount to the deadline for filing that return as extended under that paragraph. machine translation, not official **第二項** 第五十六条第四項の規定は、前項の延滞金額について準用する。この場合において、同条第四項中「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。）」とあるのは、「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（その日が第六十五条第一項の法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日より前である場合には、同日）から同条第一項の申告書の提出期限までの期間」と読み替えるものとする。 art-65/par-2 · https://japanlaw.org/en/local-tax-act/art-65/par-2 · https://japanlaw.org/l/325AC0000000226/art-65/par-2 The provisions of Article 56, paragraph (4) apply mutatis mutandis to the amount of delinquency charge referred to in the preceding paragraph. In this case, the phrase "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)" in paragraph (4) of that Article is deemed to be replaced with "the period from the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the day on which two months have elapsed from the day following the last day of the computation period of the tax base of the corporation tax amount referred to in Article 65, paragraph (1), that day on which two months have elapsed) to the deadline for filing the return referred to in paragraph (1) of that Article". machine translation, not official **第三項** 前条第三項の規定は、第一項の延滞金額について準用する。この場合において、同条第三項中「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が第五十五条第一項又は第三項の規定による更正があるべきことを予知して提出した修正申告書に係る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。）」とあるのは、「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（その日が次条第一項の法人税額の課税標準の算定期間の末日の翌日以後二月を経過した日より前である場合には、同日）から次条第一項の申告書の提出期限までの期間」と読み替えるものとする。 art-65/par-3 · https://japanlaw.org/en/local-tax-act/art-65/par-3 · https://japanlaw.org/l/325AC0000000226/art-65/par-3 The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge referred to in paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax relating to an amended return filed by a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act having foreseen that a reassessment under Article 55, paragraph (1) or (3) would be made, and other prefectural inhabitant tax specified by Cabinet Order)" in paragraph (3) of that Article is deemed to be replaced with "the period from the day on which the tax payable by the filing of that original return was paid (or, if that day is earlier than the day on which two months have elapsed from the day following the last day of the computation period of the tax base of the corporation tax amount referred to in paragraph (1) of the following Article, that day on which two months have elapsed) to the deadline for filing the return referred to in paragraph (1) of the following Article". machine translation, not official --- ## Cites - art-65/par-1: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 - art-65/par-1: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1 - art-65/par-1: 同法第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1 - art-65/par-2: 第五十六条第四項 → 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-65/par-2: 前項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/local-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-65/par-1 - art-65/par-2: 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-65/par-2: 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-65/par-3: 前条第三項 → 地方税法 第六十四条第三項 (Article 64, paragraph (3)), art-64/par-3 — https://japanlaw.org/en/local-tax-act/art-64/par-3 · https://japanlaw.org/l/325AC0000000226/art-64/par-3 - art-65/par-3: 第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/en/local-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-65/par-1 - art-65/par-3: 前項 → 地方税法 第六十四条第二項 (Article 64, paragraph (2)), art-64/par-2 — https://japanlaw.org/en/local-tax-act/art-64/par-2 · https://japanlaw.org/l/325AC0000000226/art-64/par-2 - art-65/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-65/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-65/par-3: 第一号 → 地方税法 第六十四条第三項第一号 (Article 64, paragraph (3), item (i)), art-64/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-64/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-64/par-3/item-1 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 地方税法 第五十三条第六十一項（法人の道府県民税の申告納付） — https://japanlaw.org/en/local-tax-act/art-53/par-61 · https://japanlaw.org/l/325AC0000000226/art-53/par-61 - 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 第六十五条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-65/par-3 - 地方税法 附則第三条の二第二項（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-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-2 - 地方税法 附則第三条の二の二第一項（納期限の延長に係る延滞金の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-3-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-2/par-1 - 地方税法 附則第二条第八項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-8 - 地方税法 附則第二条第十二項（道府県民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-2/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-2/par-12 - 法人税法 第五十五条第四項第二号 — https://japanlaw.org/en/corporation-tax-act/art-55/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-55/par-4/item-2 --- ## 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-20261027T214204-038, 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