# 地方税法 / Local Tax Act — 第七百三十三条の八 (Article 733-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-733-8. 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: 第七百三十三条の八 (Article 733-8)（法定外目的税の納税管理人に係る不申告に関する過料） — address `art-733-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-733-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-733-8 - 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. --- ### 第七百三十三条の八（法定外目的税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Concerning the Tax Agent for Non-Statutory Earmarked Taxes caption: machine translation, not official art-733-8 · https://japanlaw.org/en/local-tax-act/art-733-8 · https://japanlaw.org/l/325AC0000000226/art-733-8 **第一項** 地方団体は、第七百三十三条の六第二項の認定を受けていない法定外目的税の納税義務者又は特別徴収義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該地方団体の条例で十万円以下の過料を科する旨の規定を設けることができる。 art-733-8/par-1 · https://japanlaw.org/en/local-tax-act/art-733-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-8/par-1 If a person liable for a non-statutory earmarked tax or a special collection agent who has not received the certification under Article 733-6, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a local government may establish a provision in the Prefectural or Municipal Ordinance of that local government imposing a non-penal fine of not more than 100,000 yen on that person. machine translation, not official --- ## Cites - art-733-8/par-1: 第七百三十三条の六第二項 → 地方税法 第七百三十三条の六第二項 (Article 733-6, paragraph (2)), art-733-6/par-2 — https://japanlaw.org/en/local-tax-act/art-733-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-6/par-2 - art-733-8/par-1: 同条第一項 → 地方税法 第七百三十三条の六第一項 (Article 733-6, paragraph (1)), art-733-6/par-1 — https://japanlaw.org/en/local-tax-act/art-733-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七百三十三条の六第一項（法定外目的税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-733-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-6/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-20261027T214204-175, 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