# 地方税法 / Local Tax Act — 第八十八条 (Article 88) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-88. 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: 第八十八条 (Article 88)（ゴルフ場利用税に係る不足金額及びその延滞金の徴収） — address `art-88` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-88 - 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. --- ### 第八十八条（ゴルフ場利用税に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges Thereon in Connection with the Golf Course Use Tax caption: machine translation, not official art-88 · https://japanlaw.org/en/local-tax-act/art-88 · https://japanlaw.org/l/325AC0000000226/art-88 **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、不足金額（更正による納入金の不足額又は決定による納入金額をいう。以下ゴルフ場利用税について同じ。）があるときは、同条第四項の通知をした日から十五日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-88/par-1 · https://japanlaw.org/en/local-tax-act/art-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-88/par-1 Where a reassessment or determination under the provisions of paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the remittance due to the reassessment or the amount of remittance due to the determination; the same applies hereinafter with regard to the golf course use tax), a prefectural tax collection official must collect it, setting as the due date for payment the day on which 15 days have elapsed from the day on which the notice referred to in paragraph (4) of that Article was given. machine translation, not official **第二項** 前項の場合においては、その不足金額に第八十三条第二項の納期限（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。以下ゴルフ場利用税について同じ。）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-88/par-2 · https://japanlaw.org/en/local-tax-act/art-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-88/par-2 In the case referred to in the preceding paragraph, the shortfall amount must be collected with the addition of 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 referred to in the preceding paragraph or the period until 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 83, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter with regard to the golf course use tax) until the date of remittance. machine translation, not official **第三項** 道府県知事は、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理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-88/par-3 · https://japanlaw.org/en/local-tax-act/art-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-88/par-3 The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent having been subject to the reassessment or determination under the provisions of paragraph (1) or (2) of the preceding Article. machine translation, not official --- ## Cites - art-88/par-1: 前条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1 - art-88/par-1: 前条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2 - art-88/par-1: 前条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3 - art-88/par-1: 同条第四項 → 地方税法 第八十七条第四項 (Article 87, paragraph (4)), art-87/par-4 — https://japanlaw.org/en/local-tax-act/art-87/par-4 · https://japanlaw.org/l/325AC0000000226/art-87/par-4 - art-88/par-2: 前項 → 地方税法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/local-tax-act/art-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-88/par-1 - art-88/par-2: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/art-83/par-2 · https://japanlaw.org/l/325AC0000000226/art-83/par-2 - art-88/par-3: 前条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1 - art-88/par-3: 第二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2 - art-88/par-3: 前項 → 地方税法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/local-tax-act/art-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-88/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第八十八条第二項（ゴルフ場利用税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-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-88/par-2 - 地方税法 第八十八条第三項（ゴルフ場利用税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-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-88/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 --- ## 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-20261027T214204-086, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-086, 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