# 地方税法 / Local Tax Act — 第七十四条の二十一 (Article 74-21)

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- 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: 第七十四条の二十一 (Article 74-21)（たばこ税の不足税額及びその延滞金の徴収） — address `art-74-21`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-74-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-21
- 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.

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### 第七十四条の二十一（たばこ税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charges on Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-74-21 · https://japanlaw.org/en/local-tax-act/art-74-21 · https://japanlaw.org/l/325AC0000000226/art-74-21</sup>

    **第一項**  道府県の徴税吏員は、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、不足税額（更正による不足税額又は決定による税額をいう。以下この節において同じ。）があるときは、同条第四項の規定による通知をした日から一月を経過する日を納期限として、これを徴収しなければならない。
    <sup>art-74-21/par-1 · https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1</sup>
    Where a reassessment or determination has been made under paragraphs (1) through (3) of the preceding Article and there is a tax deficiency (meaning the tax deficiency resulting from a reassessment or the tax amount resulting from a determination; the same applies hereinafter in this Section), a prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which notification was given under paragraph (4) of that Article as the due date for payment.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合には、その不足税額に第七十四条の十第一項又は第三項の納期限（納期限の延長があつたときは、その延長された納期限。以下この節において同じ。）の翌日から納付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。
    <sup>art-74-21/par-2 · https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2</sup>
    In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax deficiency 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 74-10, paragraph (1) or (3) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) to the date of payment, must be added to the tax deficiency and collected.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、申告納税者が前条第一項から第三項まで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理由があると認める場合には、前項の延滞金額を減免することができる。
    <sup>art-74-21/par-3 · https://japanlaw.org/en/local-tax-act/art-74-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-3</sup>
    Where the prefectural governor finds that there are unavoidable reasons for the taxpayer filing returns having received a reassessment or determination under paragraphs (1) through (3) of the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-74-21/par-1: 前条第一項から第三項まで → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- art-74-21/par-1: 前条第一項から第三項まで → 地方税法 第七十四条の二十第二項 (Article 74-20, paragraph (2)), art-74-20/par-2 — https://japanlaw.org/en/local-tax-act/art-74-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-2
- art-74-21/par-1: 前条第一項から第三項まで → 地方税法 第七十四条の二十第三項 (Article 74-20, paragraph (3)), art-74-20/par-3 — https://japanlaw.org/en/local-tax-act/art-74-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-3
- art-74-21/par-1: 同条第四項 → 地方税法 第七十四条の二十第四項 (Article 74-20, paragraph (4)), art-74-20/par-4 — https://japanlaw.org/en/local-tax-act/art-74-20/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-4
- art-74-21/par-2: 前項 → 地方税法 第七十四条の二十一第一項 (Article 74-21, paragraph (1)), art-74-21/par-1 — https://japanlaw.org/en/local-tax-act/art-74-21/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-1
- art-74-21/par-2: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/en/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- art-74-21/par-2: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/en/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- art-74-21/par-3: 前条第一項から第三項まで → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/en/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- art-74-21/par-3: 前条第一項から第三項まで → 地方税法 第七十四条の二十第二項 (Article 74-20, paragraph (2)), art-74-20/par-2 — https://japanlaw.org/en/local-tax-act/art-74-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-2
- art-74-21/par-3: 前条第一項から第三項まで → 地方税法 第七十四条の二十第三項 (Article 74-20, paragraph (3)), art-74-20/par-3 — https://japanlaw.org/en/local-tax-act/art-74-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-3
- art-74-21/par-3: 前項 → 地方税法 第七十四条の二十一第二項 (Article 74-21, paragraph (2)), art-74-21/par-2 — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2

## Cited by

12 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十四条の二十一第二項（たばこ税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-74-21/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-2
- 地方税法 第七十四条の二十一第三項（たばこ税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-74-21/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-21/par-3
- 地方税法 第七十四条の二十五第一項（たばこ税に係る督促） — https://japanlaw.org/en/local-tax-act/art-74-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-25/par-1
- 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 附則第五条第六項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3611-14/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-6
- 地方税法 附則第七条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-6
- 地方税法 附則第九条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-6
- 地方税法 附則第六条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6
- 地方税法 附則第十二条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
- 地方税法 附則第十二条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6
- 地方税法 附則第十三条第六項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6

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## 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-20261027T214204-083, 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