# 地方税法 / Local Tax Act — 第六十六条 (Article 66)

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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: 第六十六条 (Article 66)（法人の道府県民税に係る督促） — address `art-66`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-66
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-66
- 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.

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### 第六十六条（法人の道府県民税に係る督促） — Demand Concerning Corporate Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-66 · https://japanlaw.org/en/local-tax-act/art-66 · https://japanlaw.org/l/325AC0000000226/art-66</sup>

      **第一項**  法人の道府県民税の納税者が納期限（第五十五条の規定による更正又は決定があつた場合においては、不足税額の納期限をいい、納期限の延長があつたときは、その延長された納期限とする。以下法人の道府県民税について同じ。）までに法人の道府県民税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合においては、この限りでない。
      <sup>art-66/par-1 · https://japanlaw.org/en/local-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-66/par-1</sup>
      If a taxpayer of corporate prefectural inhabitant tax has not paid in full the local government levies relating to corporate prefectural inhabitant tax by the due date for payment (where a reassessment or determination has been made under Article 55, meaning the due date for payment of the shortfall tax amount, and where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to corporate prefectural inhabitant tax), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment. However, this does not apply in the case of advance collection.
      <sup>machine translation, not official</sup>

      **第二項**  第十五条の四第一項の規定によつて徴収猶予をした道府県民税に係る地方団体の徴収金については、前項本文の規定にかかわらず、その徴収猶予をした期間内にこれを完納しない場合でなければ、督促状を発することができない。
      <sup>art-66/par-2 · https://japanlaw.org/en/local-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-66/par-2</sup>
      For local government levies relating to prefectural inhabitant tax for which collection has been deferred under Article 15-4, paragraph (1), notwithstanding the main clause of the preceding paragraph, a demand letter may not be issued unless they have not been paid in full within the period of the deferral of collection.
      <sup>machine translation, not official</sup>

      **第三項**  特別の事情がある道府県においては、当該道府県の条例で第一項に規定する期間と異なる期間を定めることができる。
      <sup>art-66/par-3 · https://japanlaw.org/en/local-tax-act/art-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-66/par-3</sup>
      A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in paragraph (1).
      <sup>machine translation, not official</sup>

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## Cites
- art-66/par-1: 第五十五条 → 地方税法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/local-tax-act/art-55 · https://japanlaw.org/l/325AC0000000226/art-55
- art-66/par-2: 第十五条の四第一項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/en/local-tax-act/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1
- art-66/par-2: 前項 → 地方税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/local-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-66/par-1
- art-66/par-3: 第一項 → 地方税法 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — https://japanlaw.org/en/local-tax-act/art-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-66/par-1

## Cited by

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

- 地方税法 第六十六条第二項（法人の道府県民税に係る督促） — https://japanlaw.org/en/local-tax-act/art-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-66/par-2
- 地方税法 第六十六条第三項（法人の道府県民税に係る督促） — https://japanlaw.org/en/local-tax-act/art-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-66/par-3

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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-20261027T214204-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, 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