# 地方税法 / Local Tax Act — 第八十九条 (Article 89) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-89. 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: 第八十九条 (Article 89)（納期限後に申告納入するゴルフ場利用税に係る延滞金） — address `art-89` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-89 - 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. --- ### 第八十九条（納期限後に申告納入するゴルフ場利用税に係る延滞金） — Delinquency Charges on the Golf Course Use Tax Filed and Remitted After the Due Date for Payment caption: machine translation, not official art-89 · https://japanlaw.org/en/local-tax-act/art-89 · https://japanlaw.org/l/325AC0000000226/art-89 **第一項** ゴルフ場利用税の特別徴収義務者は、第八十三条第二項の納期限後にその納入金を納入する場合においては、当該納入金額に、その納期限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（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入しなければならない。 art-89/par-1 · https://japanlaw.org/en/local-tax-act/art-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-89/par-1 In the case where a special collection agent for the golf course use tax remits the remittance after the due date for payment under Article 83, paragraph (2), the agent must remit it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for 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 until the date of remittance. machine translation, not official **第二項** 道府県知事は、特別徴収義務者が第八十三条第二項の納期限までに納入金を納入しなかつ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-89/par-2 · https://japanlaw.org/en/local-tax-act/art-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-89/par-2 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 not having remitted the remittance by the due date for payment under Article 83, paragraph (2). machine translation, not official --- ## Cites - art-89/par-1: 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-89/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-89/par-2: 前項 → 地方税法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/local-tax-act/art-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-89/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第八十九条第二項（納期限後に申告納入するゴルフ場利用税に係る延滞金） — https://japanlaw.org/en/local-tax-act/art-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-89/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 --- ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27