# 地方税法 / Local Tax Act — 第七百二十条 (Article 720) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-720. 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: 第七百二十条 (Article 720)（水利地益税等に係る不足金額及びその延滞金の徴収） — address `art-720` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-720 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-720 - 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. --- ### 第七百二十条（水利地益税等に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges Relating to Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official art-720 · https://japanlaw.org/en/local-tax-act/art-720 · https://japanlaw.org/l/325AC0000000226/art-720 **第一項** 徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正に因る納入金の不足額又は決定に因る納入金額をいう。以下水利地益税等について同様とする。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。 art-720/par-1 · https://japanlaw.org/en/local-tax-act/art-720/par-1 · https://japanlaw.org/l/325AC0000000226/art-720/par-1 Where a reassessment or determination under Article 719, paragraphs (1) to (3) has been made and there is a shortfall amount (meaning the shortfall in the remittance resulting from a reassessment or the amount of remittance resulting from a determination; the same applies hereinafter with regard to water utilization and land benefit tax, etc.), a tax collection official must collect it, taking as the due date for payment the day on which one month has elapsed from the day on which notice was given under paragraph (4) of that Article. machine translation, not official **第二項** 前項の場合においては、その不足金額に第七百十八条第二項の納期限（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。以下水利地益税等について同様とする。）の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、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徴収しなければならない。 art-720/par-2 · https://japanlaw.org/en/local-tax-act/art-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2 In the case of the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period up to the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 718, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with regard to water utilization and land benefit tax, etc.) to the day of remittance, must be added and collected. machine translation, not official **第三項** 地方団体の長は、特別徴収義務者が前条第一項又は第二項の規定による更正又は決定を受けたことについてやむを得ない事由があると認める場合においては、前項の延滞金額を減免することができる。 art-720/par-3 · https://japanlaw.org/en/local-tax-act/art-720/par-3 · https://japanlaw.org/l/325AC0000000226/art-720/par-3 Where the head of the local government finds that there are unavoidable grounds for a special collection agent having been subject to a reassessment or determination under Article 719, paragraph (1) or (2), the head may reduce or exempt the amount of delinquency charge under the preceding paragraph. machine translation, not official --- ## Cites - art-720/par-1: 前条第一項から第三項まで → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/en/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 - art-720/par-1: 前条第一項から第三項まで → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/en/local-tax-act/art-719/par-2 · https://japanlaw.org/l/325AC0000000226/art-719/par-2 - art-720/par-1: 前条第一項から第三項まで → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/en/local-tax-act/art-719/par-3 · https://japanlaw.org/l/325AC0000000226/art-719/par-3 - art-720/par-1: 同条第四項 → 地方税法 第七百十九条第四項 (Article 719, paragraph (4)), art-719/par-4 — https://japanlaw.org/en/local-tax-act/art-719/par-4 · https://japanlaw.org/l/325AC0000000226/art-719/par-4 - art-720/par-2: 前項 → 地方税法 第七百二十条第一項 (Article 720, paragraph (1)), art-720/par-1 — https://japanlaw.org/en/local-tax-act/art-720/par-1 · https://japanlaw.org/l/325AC0000000226/art-720/par-1 - art-720/par-2: 第七百十八条第二項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/en/local-tax-act/art-718/par-2 · https://japanlaw.org/l/325AC0000000226/art-718/par-2 - art-720/par-3: 前条第一項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/en/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 - art-720/par-3: 第二項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/en/local-tax-act/art-719/par-2 · https://japanlaw.org/l/325AC0000000226/art-719/par-2 - art-720/par-3: 前項 → 地方税法 第七百二十条第二項 (Article 720, paragraph (2)), art-720/par-2 — https://japanlaw.org/en/local-tax-act/art-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七百二十条第二項（水利地益税等に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2 - 地方税法 第七百二十条第三項（水利地益税等に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-720/par-3 · https://japanlaw.org/l/325AC0000000226/art-720/par-3 - 地方税法 附則第三条の二第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1 - 地方税法 附則第三十項（延滞金額及び延滞加算金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30 - 地方税法 附則第八条第一項（延滞金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/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-20261027T214204-172, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, 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