# 地方税法 / Local Tax Act — 第十条 (Supplementary Provisions, Article 10)

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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: 第十条 (Supplementary Provisions, Article 10)（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — address `suppl-3381-80/art-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10
- 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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### 第十条（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — Application of Provisions on Amount of Additional Charge for Understatement, Amount of Additional Charge for Failure to File or Amount of Substantial Additional Charge
<sup>caption: machine translation, not official</sup>
<sup>suppl-3381-80/art-10 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10</sup>

**第一項**  新法第七十二条の四十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第九十七条第一項及び第二項、第九十八条第一項及び第二項、第百二十七条第一項及び第二項、第百二十八条第一項及び第二項、第二百七十八条第一項及び第二項、第二百七十九条第一項及び第二項、第四百九十八条第一項及び第二項、第四百九十九条第一項及び第二項、第五百三十六条第一項及び第二項、第五百三十七条第一項及び第二項、第五百六十七条第一項及び第二項、第五百六十八条第一項及び第二項、第六百八十八条第一項及び第二項、第六百八十九条第一項及び第二項、第七百条の三十三第一項及び第二項、第七百条の三十四第一項及び第二項、第七百一条の十二第一項及び第二項、第七百一条の十三第一項及び第二項、第七百二十一条第一項及び第二項並びに第七百二十二条第一項及び第二項の規定は、この法律の公布の日以後に新法第十一条の四第一項の法定納期限が到来する地方税について適用し、同日前に当該法定納期限が到来した地方税に係る過少申告加算金額、不申告加算金額又は重加算金額については、なお従前の例による。
<sup>suppl-3381-80/art-10/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1</sup>
The provisions of Article 72-46, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 97, paragraphs (1) and (2), Article 98, paragraphs (1) and (2), Article 127, paragraphs (1) and (2), Article 128, paragraphs (1) and (2), Article 278, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 498, paragraphs (1) and (2), Article 499, paragraphs (1) and (2), Article 536, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 567, paragraphs (1) and (2), Article 568, paragraphs (1) and (2), Article 688, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 700-33, paragraphs (1) and (2), Article 700-34, paragraphs (1) and (2), Article 701-12, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 721, paragraphs (1) and (2) and Article 722, paragraphs (1) and (2) of the New Act apply to local tax for which the statutory payment due date under Article 11-4, paragraph (1) of the New Act arrives on or after the date of promulgation of this Act, and the provisions then in force continue to govern the amount of additional charge for understatement, the amount of additional charge for failure to file or the amount of substantial additional charge relating to local tax for which that statutory payment due date arrived before that date.
<sup>machine translation, not official</sup>

**第二項**  この法律の公布の日からこの法律の施行の日の前日までに前項の法定納期限が到来する地方税に係る過少申告加算金額、不申告加算金額又は重加算金額でこの法律の公布の日からこの法律の施行の日の前日までに確定するものについては、その全額が百円未満であるときは、これを徴収しない。
<sup>suppl-3381-80/art-10/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-2</sup>
With respect to the amount of additional charge for understatement, the amount of additional charge for failure to file or the amount of substantial additional charge relating to local tax for which the statutory payment due date referred to in the preceding paragraph arrives during the period from the date of promulgation of this Act to the day before the date of effect of this Act and that are finalized during that period, if the whole amount is less than 100 yen, it is not collected.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3381-80/art-10/par-1: 新法第七十二条の四十六第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2
- suppl-3381-80/art-10/par-1: 第七十二条の四十七第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- suppl-3381-80/art-10/par-1: 第九十七条第一項 → 地方税法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/local-tax-act/art-97/par-1 · https://japanlaw.org/l/325AC0000000226/art-97/par-1
- suppl-3381-80/art-10/par-1: 第二百七十八条第一項 → 地方税法 第二百七十八条第一項 (Article 278, paragraph (1)), art-278/par-1 — https://japanlaw.org/en/local-tax-act/art-278/par-1 · https://japanlaw.org/l/325AC0000000226/art-278/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第二百七十八条第二項 (Article 278, paragraph (2)), art-278/par-2 — https://japanlaw.org/en/local-tax-act/art-278/par-2 · https://japanlaw.org/l/325AC0000000226/art-278/par-2
- suppl-3381-80/art-10/par-1: 第二百七十九条第一項 → 地方税法 第二百七十九条第一項 (Article 279, paragraph (1)), art-279/par-1 — https://japanlaw.org/en/local-tax-act/art-279/par-1 · https://japanlaw.org/l/325AC0000000226/art-279/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第二百七十九条第二項 (Article 279, paragraph (2)), art-279/par-2 — https://japanlaw.org/en/local-tax-act/art-279/par-2 · https://japanlaw.org/l/325AC0000000226/art-279/par-2
- suppl-3381-80/art-10/par-1: 第五百三十六条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/en/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/en/local-tax-act/art-536/par-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-2
- suppl-3381-80/art-10/par-1: 第五百三十七条第一項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/en/local-tax-act/art-537/par-1 · https://japanlaw.org/l/325AC0000000226/art-537/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/en/local-tax-act/art-537/par-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-2
- suppl-3381-80/art-10/par-1: 第六百八十八条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- suppl-3381-80/art-10/par-1: 第六百八十九条第一項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/art-689/par-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2
- suppl-3381-80/art-10/par-1: 第七百一条の十二第一項 → 地方税法 第七百一条の十二第一項 (Article 701-12, paragraph (1)), art-701-12/par-1 — https://japanlaw.org/en/local-tax-act/art-701-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百一条の十二第二項 (Article 701-12, paragraph (2)), art-701-12/par-2 — https://japanlaw.org/en/local-tax-act/art-701-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-12/par-2
- suppl-3381-80/art-10/par-1: 第七百一条の十三第一項 → 地方税法 第七百一条の十三第一項 (Article 701-13, paragraph (1)), art-701-13/par-1 — https://japanlaw.org/en/local-tax-act/art-701-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百一条の十三第二項 (Article 701-13, paragraph (2)), art-701-13/par-2 — https://japanlaw.org/en/local-tax-act/art-701-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-13/par-2
- suppl-3381-80/art-10/par-1: 第七百二十一条第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/en/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/en/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- suppl-3381-80/art-10/par-1: 第七百二十二条第一項 → 地方税法 第七百二十二条第一項 (Article 722, paragraph (1)), art-722/par-1 — https://japanlaw.org/en/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1
- suppl-3381-80/art-10/par-1: 第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/en/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2
- suppl-3381-80/art-10/par-1: 新法第十一条の四第一項 → 地方税法 第十一条の四第一項 (Article 11-4, paragraph (1)), art-11-4/par-1 — https://japanlaw.org/en/local-tax-act/art-11-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-11-4/par-1
- suppl-3381-80/art-10/par-2: 前項 → 地方税法 附則第十条第一項 (Supplementary Provisions, Article 10, paragraph (1)), suppl-3381-80/art-10/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1

## Cited by

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

- 地方税法 附則第一条第一項（施行期日） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-1/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-1/par-1
- 地方税法 附則第十条第二項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/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-20261027T214204-232, translated 2026-10-28
- This site's parser, version 221 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27