# 地方税法 / Local Tax Act — 第七十二条の四十五の二 (Article 72-45-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-45-2. 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: 第七十二条の四十五の二 (Article 72-45-2)（法人の事業税に係る納期限の延長の場合の延滞金） — address `art-72-45-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-45-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-45-2 - 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. --- ### 第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金） — Delinquency Charge in the Case of Extension of the Due Date for Payment of Corporate Enterprise Tax caption: machine translation, not official art-72-45-2 · https://japanlaw.org/en/local-tax-act/art-72-45-2 · https://japanlaw.org/l/325AC0000000226/art-72-45-2 **第一項** 第七十二条の二十五第三項（第七十二条の二十八第二項及び第七十二条の二十九第二項において準用する場合を含む。以下この項において同じ。）又は第五項（第七十二条の二十八第二項並びに第七十二条の二十九第二項及び第六項において準用する場合を含む。以下この項において同じ。）の規定の適用を受けている法人は、その適用に係る各事業年度に係る所得割等又は収入割等を納付する場合には、当該税額に、当該各事業年度終了の日後二月を経過した日から第七十二条の二十五第三項又は第五項の規定により延長された当該事業税の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-72-45-2/par-1 · https://japanlaw.org/en/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1 A corporation to which Article 72-25, paragraph (3) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraph (2); the same applies hereinafter in this paragraph) or paragraph (5) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (6); the same applies hereinafter in this paragraph) applies must, when paying the income levy, etc. or revenue levy, etc. for each business year to which it applies, pay it with an amount of delinquency charge added to that tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day on which two months have elapsed after the last day of that business year to the deadline for filing the return for that enterprise tax extended pursuant to Article 72-25, paragraph (3) or (5), by a rate of 7.3 percent per annum. machine translation, not official **第二項** 第七十二条の四十四第四項の規定は、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事業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事業税その他政令で定める事業税にあつては、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（その日が第七十二条の四十五の二第一項の各事業年度終了の日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-72-45-2/par-2 · https://japanlaw.org/en/local-tax-act/art-72-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-2 The provisions of Article 72-44, paragraph (4) apply mutatis mutandis to the amount of delinquency charge in the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i))" in paragraph (4) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under 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事業税を免れた法人が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しく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事業税その他政令で定める事業税にあつては、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各事業年度終了の日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-72-45-2/par-3 · https://japanlaw.org/en/local-tax-act/art-72-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-3 The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge in paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order)" in paragraph (3) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under Article 72-45-2, paragraph (1)". machine translation, not official --- ## Cites - art-72-45-2/par-1: 第七十二条の二十五第三項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/art-72-25/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-3 - art-72-45-2/par-1: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/art-72-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-2 - art-72-45-2/par-1: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/art-72-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-2 - art-72-45-2/par-1: この項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1 - art-72-45-2/par-1: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/art-72-25/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-5 - art-72-45-2/par-1: 第六項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/en/local-tax-act/art-72-29/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-6 - art-72-45-2/par-2: 第七十二条の四十四第四項 → 地方税法 第七十二条の四十四第四項 (Article 72-44, paragraph (4)), art-72-44/par-4 — https://japanlaw.org/en/local-tax-act/art-72-44/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-4 - art-72-45-2/par-2: 前項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1 - art-72-45-2/par-2: 前項 → 地方税法 第七十二条の四十四第三項 (Article 72-44, paragraph (3)), art-72-44/par-3 — https://japanlaw.org/en/local-tax-act/art-72-44/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-3 - art-72-45-2/par-2: 第一号 → 地方税法 第七十二条の四十四第四項第一号 (Article 72-44, paragraph (4), item (i)), art-72-44/par-4/item-1 — https://japanlaw.org/en/local-tax-act/art-72-44/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-4/item-1 - art-72-45-2/par-3: 前条第三項 → 地方税法 第七十二条の四十五第三項 (Article 72-45, paragraph (3)), art-72-45/par-3 — https://japanlaw.org/en/local-tax-act/art-72-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3 - art-72-45-2/par-3: 第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1 - art-72-45-2/par-3: 前項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/en/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2 - art-72-45-2/par-3: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1 - art-72-45-2/par-3: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/art-72-39/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-3 - art-72-45-2/par-3: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1 - art-72-45-2/par-3: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/art-72-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-3 - art-72-45-2/par-3: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-41-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-1 - art-72-45-2/par-3: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/art-72-41-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-3 - art-72-45-2/par-3: 第一号 → 地方税法 第七十二条の四十五第三項第一号 (Article 72-45, paragraph (3), item (i)), art-72-45/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-72-45/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3/item-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十五の二第一項（法人の事業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-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1 - 地方税法 第七十二条の四十五の二第二項（法人の事業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-72-45-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-2 - 地方税法 第七十二条の四十五の二第三項（法人の事業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-72-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/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 附則第六条第十二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-12 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/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-20261027T202151-076, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-076, 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