# 地方税法 / Local Tax Act — 第七百一条の六十三 (Article 701-63) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-701-63. 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: 第七百一条の六十三 (Article 701-63)（事業所税に係る督促） — address `art-701-63` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-63 - 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. --- ### 第七百一条の六十三（事業所税に係る督促） — Demand regarding Business Office Tax caption: machine translation, not official art-701-63 · https://japanlaw.org/en/local-tax-act/art-701-63 · https://japanlaw.org/l/325AC0000000226/art-701-63 **第一項** 納税者が納期限（更正又は決定があつた場合には、不足税額の納期限。以下本条及び第七百一条の六十五第三項において同じ。）までに事業所税に係る地方団体の徴収金を完納しない場合には、指定都市等の徴税吏員は、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は、この限りでない。 art-701-63/par-1 · https://japanlaw.org/en/local-tax-act/art-701-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-63/par-1 If a taxpayer does not pay in full the local government levies relating to business office tax by the due date for payment (where a reassessment or determination has been made, the due date for payment of the tax deficiency; the same applies hereinafter in this Article and Article 701-65, paragraph (3)), a tax collection official of the designated city, etc. must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection. machine translation, not official **第二項** 特別の事情がある指定都市等においては、当該指定都市等の条例で、前項に規定する期間と異なる期間を定めることができる。 art-701-63/par-2 · https://japanlaw.org/en/local-tax-act/art-701-63/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-63/par-2 In a designated city, etc. with special circumstances, a period different from that prescribed in the preceding paragraph may be specified by the Municipal Ordinance of that designated city, etc. machine translation, not official --- ## Cites - art-701-63/par-1: 本条 → 地方税法 第七百一条の六十三 (Article 701-63), art-701-63 — https://japanlaw.org/en/local-tax-act/art-701-63 · https://japanlaw.org/l/325AC0000000226/art-701-63 - art-701-63/par-1: 第七百一条の六十五第三項 → 地方税法 第七百一条の六十五第三項 (Article 701-65, paragraph (3)), art-701-65/par-3 — https://japanlaw.org/en/local-tax-act/art-701-65/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-65/par-3 - art-701-63/par-2: 前項 → 地方税法 第七百一条の六十三第一項 (Article 701-63, paragraph (1)), art-701-63/par-1 — https://japanlaw.org/en/local-tax-act/art-701-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-63/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百一条の六十三第一項（事業所税に係る督促） — https://japanlaw.org/en/local-tax-act/art-701-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-63/par-1 - 地方税法 第七百一条の六十三第二項（事業所税に係る督促） — https://japanlaw.org/en/local-tax-act/art-701-63/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-63/par-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-20261027T214204-165, 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