# 地方税法 / Local Tax Act — 第七百二十三条 (Article 723) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-723. 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: 第七百二十三条 (Article 723)（納期限後に納付し、又は申告納入する水利地益税等の延滞金） — address `art-723` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-723 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-723 - 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. --- ### 第七百二十三条（納期限後に納付し、又は申告納入する水利地益税等の延滞金） — Delinquency Charges on Water Utilization and Land Benefit Tax, etc. Paid or Filed and Remitted After the Due Date for Payment caption: machine translation, not official art-723 · https://japanlaw.org/en/local-tax-act/art-723 · https://japanlaw.org/l/325AC0000000226/art-723 **第一項** 水利地益税等の納税者又は特別徴収義務者は、納期限（納期限の延長があつた場合においては、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。）後にその税金を納付し、又は納入金を納入する場合においては、当該税額又は納入金額に、その納期限の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（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納付し、又は納入しなければならない。 art-723/par-1 · https://japanlaw.org/en/local-tax-act/art-723/par-1 · https://japanlaw.org/l/325AC0000000226/art-723/par-1 Where a taxpayer or special collection agent of water utilization and land benefit tax, etc. pays the tax or remits the remittance after the due date for payment (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.), the taxpayer or special collection agent must pay or remit it with an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount or amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for 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 to the day of payment or remittance, added to it. machine translation, not official **第二項** 地方団体の長は、納税者又は特別徴収義務者が納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつ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-723/par-2 · https://japanlaw.org/en/local-tax-act/art-723/par-2 · https://japanlaw.org/l/325AC0000000226/art-723/par-2 Where the head of the local government finds that there are unavoidable grounds for a taxpayer or special collection agent not having paid the tax or not having remitted the remittance by the due date for payment, the head may reduce or exempt the amount of delinquency charge under the preceding paragraph. machine translation, not official --- ## Cites - art-723/par-2: 前項 → 地方税法 第七百二十三条第一項 (Article 723, paragraph (1)), art-723/par-1 — https://japanlaw.org/en/local-tax-act/art-723/par-1 · https://japanlaw.org/l/325AC0000000226/art-723/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七百二十三条第二項（納期限後に納付し、又は申告納入する水利地益税等の延滞金） — https://japanlaw.org/en/local-tax-act/art-723/par-2 · https://japanlaw.org/l/325AC0000000226/art-723/par-2 - 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-20261027T214204-173, 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