# 地方税法 / Local Tax Act — 第七十四条の二十五 (Article 74-25)

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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: 第七十四条の二十五 (Article 74-25)（たばこ税に係る督促） — address `art-74-25`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-74-25
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-25
- 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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### 第七十四条の二十五（たばこ税に係る督促） — Demand for Payment Concerning the Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-74-25 · https://japanlaw.org/en/local-tax-act/art-74-25 · https://japanlaw.org/l/325AC0000000226/art-74-25</sup>

    **第一項**  申告納税者又は納税者が納期限（第七十四条の二十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は、第七十四条の二十一第一項の納期限。以下この項及び第七十四条の二十七第三項において同じ。）までにたばこ税に係る地方団体の徴収金を完納しない場合には、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合は、この限りでない。
    <sup>art-74-25/par-1 · https://japanlaw.org/en/local-tax-act/art-74-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-25/par-1</sup>
    If a taxpayer filing returns or a taxpayer fails to pay in full the local government levies relating to the tobacco tax by the due date for payment (if a reassessment or determination has been made under Article 74-20, paragraphs (1) to (3), the due date for payment under Article 74-21, paragraph (1); the same applies hereinafter in this paragraph and in Article 74-27, paragraph (3)), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
    <sup>machine translation, not official</sup>

    **第二項**  特別の事情がある道府県においては、当該道府県の条例で、前項に規定する期間と異なる期間を定めることができる。
    <sup>art-74-25/par-2 · https://japanlaw.org/en/local-tax-act/art-74-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-25/par-2</sup>
    A prefecture with special circumstances may, by Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-74-25/par-1: 第七十四条の二十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-74-25/par-1: 第七十四条の二十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-74-25/par-1: 第七十四条の二十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-74-25/par-1: 第七十四条の二十一第一項 → 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-74-25/par-1: この項 → 地方税法 第七十四条の二十五第一項 (Article 74-25, paragraph (1)), art-74-25/par-1 — https://japanlaw.org/en/local-tax-act/art-74-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-25/par-1
- art-74-25/par-1: 第七十四条の二十七第三項 → 地方税法 第七十四条の二十七第三項 (Article 74-27, paragraph (3)), art-74-27/par-3 — https://japanlaw.org/en/local-tax-act/art-74-27/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-27/par-3
- art-74-25/par-2: 前項 → 地方税法 第七十四条の二十五第一項 (Article 74-25, paragraph (1)), art-74-25/par-1 — https://japanlaw.org/en/local-tax-act/art-74-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-25/par-1

## Cited by

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

- 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 第七十四条の二十五第二項（たばこ税に係る督促） — https://japanlaw.org/en/local-tax-act/art-74-25/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-25/par-2

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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-20261027T202151-106, 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