# 地方税法 / Local Tax Act — 第六百七十八条 (Article 678)
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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: 第六百七十八条 (Article 678)（市町村法定外普通税の納税管理人に係る不申告に関する過料） — address `art-678`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-678
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-678
- 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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### 第六百七十八条（市町村法定外普通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 Concerning Tax Agents for Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-678 · https://japanlaw.org/en/local-tax-act/art-678 · https://japanlaw.org/l/325AC0000000226/art-678
**第一項** 市町村は、第六百七十六条第二項の認定を受けていない市町村法定外普通税の納税義務者又は特別徴収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を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-678/par-1 · https://japanlaw.org/en/local-tax-act/art-678/par-1 · https://japanlaw.org/l/325AC0000000226/art-678/par-1
A municipality may provide, in its Municipal Ordinance, that a non-penal fine of not more than 100,000 yen is imposed on a person liable for a municipal non-statutory ordinary tax or a special collection agent who has not obtained the certification under Article 676, paragraph (2) and has not obtained the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to make the report concerning the tax agent that is to be reported under that paragraph.
machine translation, not official
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## Cites
- art-678/par-1: 第六百七十六条第二項 → 地方税法 第六百七十六条第二項 (Article 676, paragraph (2)), art-676/par-2 — https://japanlaw.org/en/local-tax-act/art-676/par-2 · https://japanlaw.org/l/325AC0000000226/art-676/par-2
- art-678/par-1: 同条第一項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 地方税法 第六百七十六条第一項（市町村法定外普通税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-676/par-1 · https://japanlaw.org/l/325AC0000000226/art-676/par-1
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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-20261027T214204-154, 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