# 地方税法 / Local Tax Act — 第七百一条の四十九 (Article 701-49) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-701-49. 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: 第七百一条の四十九 (Article 701-49)（事業所税の期限後申告及び修正申告納付） — address `art-701-49` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-49 - 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. --- ### 第七百一条の四十九（事業所税の期限後申告及び修正申告納付） — Returns Filed after the Deadline and Filing and Payment of Amended Returns for Business Office Tax caption: machine translation, not official art-701-49 · https://japanlaw.org/en/local-tax-act/art-701-49 · https://japanlaw.org/l/325AC0000000226/art-701-49 **第一項** 第七百一条の四十六又は第七百一条の四十七の規定によつて申告書を提出すべき者は、当該申告書の提出期限後においても、第七百一条の五十八第四項の規定による決定の通知があるまでは、第七百一条の四十六又は第七百一条の四十七の規定によつて申告納付することができる。 art-701-49/par-1 · https://japanlaw.org/en/local-tax-act/art-701-49/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-1 A person who is to submit a return under Article 701-46 or Article 701-47 may, even after the deadline for filing that return, until the notice of determination under Article 701-58, paragraph (4) is given, file and pay under Article 701-46 or Article 701-47. machine translation, not official **第二項** 第七百一条の四十六又は第七百一条の四十七若しくは前項若しくは本項の規定によつて申告書若しくは修正申告書を提出した者又は第七百一条の五十八の規定による更正若しくは決定を受けた者は、当該申告書若しくは修正申告書又は当該更正若しくは決定に係る課税標準額（第七百一条の四十六第二項又は第七百一条の四十七第二項の課税標準額をいう。以下本節において同じ。）又は税額について不足額がある場合には、遅滞なく、総務省令で定める様式による修正申告書を指定都市等の長に提出するとともに、その修正により増加した税額を当該指定都市等に納付しなければならない。 art-701-49/par-2 · https://japanlaw.org/en/local-tax-act/art-701-49/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-2 A person who has submitted a return or amended return under Article 701-46, Article 701-47, the preceding paragraph or this paragraph, or who has received a reassessment or determination under Article 701-58, must, if there is a shortfall in the tax base amount (meaning the tax base amount under Article 701-46, paragraph (2) or Article 701-47, paragraph (2); the same applies hereinafter in this Section) or the tax amount relating to that return or amended return or that reassessment or determination, without delay submit to the head of the designated city, etc. an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications and pay the tax amount increased by that amendment to that designated city, etc. machine translation, not official --- ## Cites - art-701-49/par-1: 第七百一条の四十六 → 地方税法 第七百一条の四十六 (Article 701-46), art-701-46 — https://japanlaw.org/en/local-tax-act/art-701-46 · https://japanlaw.org/l/325AC0000000226/art-701-46 - art-701-49/par-1: 第七百一条の四十七 → 地方税法 第七百一条の四十七 (Article 701-47), art-701-47 — https://japanlaw.org/en/local-tax-act/art-701-47 · https://japanlaw.org/l/325AC0000000226/art-701-47 - art-701-49/par-1: 第七百一条の五十八第四項 → 地方税法 第七百一条の五十八第四項 (Article 701-58, paragraph (4)), art-701-58/par-4 — https://japanlaw.org/en/local-tax-act/art-701-58/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-4 - art-701-49/par-2: 第七百一条の四十六 → 地方税法 第七百一条の四十六 (Article 701-46), art-701-46 — https://japanlaw.org/en/local-tax-act/art-701-46 · https://japanlaw.org/l/325AC0000000226/art-701-46 - art-701-49/par-2: 第七百一条の四十七 → 地方税法 第七百一条の四十七 (Article 701-47), art-701-47 — https://japanlaw.org/en/local-tax-act/art-701-47 · https://japanlaw.org/l/325AC0000000226/art-701-47 - art-701-49/par-2: 前項 → 地方税法 第七百一条の四十九第一項 (Article 701-49, paragraph (1)), art-701-49/par-1 — https://japanlaw.org/en/local-tax-act/art-701-49/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-1 - art-701-49/par-2: 本項 → 地方税法 第七百一条の四十九第二項 (Article 701-49, paragraph (2)), art-701-49/par-2 — https://japanlaw.org/en/local-tax-act/art-701-49/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-2 - art-701-49/par-2: 第七百一条の五十八 → 地方税法 第七百一条の五十八 (Article 701-58), art-701-58 — https://japanlaw.org/en/local-tax-act/art-701-58 · https://japanlaw.org/l/325AC0000000226/art-701-58 - art-701-49/par-2: 第七百一条の四十六第二項 → 地方税法 第七百一条の四十六第二項 (Article 701-46, paragraph (2)), art-701-46/par-2 — https://japanlaw.org/en/local-tax-act/art-701-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-2 - art-701-49/par-2: 第七百一条の四十七第二項 → 地方税法 第七百一条の四十七第二項 (Article 701-47, paragraph (2)), art-701-47/par-2 — https://japanlaw.org/en/local-tax-act/art-701-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-47/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百一条の四十九第二項（事業所税の期限後申告及び修正申告納付） — https://japanlaw.org/en/local-tax-act/art-701-49/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-49/par-2 - 地方税法 第七百一条の五十八第一項（事業所税の更正又は決定） — https://japanlaw.org/en/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1 --- ## 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-20261027T202151-206, 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