# 地方税法 / Local Tax Act — 第八条 (Supplementary Provisions, Article 8)

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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: 第八条 (Supplementary Provisions, Article 8)（延滞金額に関する規定の適用） — address `suppl-3381-80/art-8`
- 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-8
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8
- 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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### 第八条（延滞金額に関する規定の適用） — Application of Provisions on Amount of Delinquency Charge
<sup>caption: machine translation, not official</sup>
<sup>suppl-3381-80/art-8 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8</sup>

**第一項**  新法第五十六条第二項、第六十四条第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十三条の三十二第一項、第七十四条の五第一項、第九十五条第二項、第九十六条第一項、第百二十五条第二項、第百二十六条第一項、第百六十三条第一項、第百九十六条第一項、第二百四十九条第一項、第二百七十七条第二項、第二百八十条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十七条第一項、第三百六十八条第二項、第三百六十九条第一項（第七百四十五条第一項において準用する場合を含む。）、第四百五十五条第一項、第四百六十九条第一項、第四百九十七条第二項、第五百四条第一項、第五百三十四条第二項、第五百三十五条第一項、第五百六十五条第二項、第五百六十六条第一項、第六百八十七条第二項、第六百九十条第一項、第七百条の三十一第二項、第七百条の三十二第一項、第七百一条の十第二項、第七百一条の十一第一項、第七百二十条第二項及び第七百二十三条第一項の規定は、この法律の施行の日以後に納付し、納入し、又は徴収する延滞金額について適用する。ただし、当該延滞金額で同日前の期間に対応するものの計算については、なお従前の例による。
<sup>suppl-3381-80/art-8/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1</sup>
The provisions of Article 56, paragraph (2), Article 64, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-5, paragraph (1), Article 95, paragraph (2), Article 96, paragraph (1), Article 125, paragraph (2), Article 126, paragraph (1), Article 163, paragraph (1), Article 196, paragraph (1), Article 249, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 327, paragraph (1), Article 368, paragraph (2), Article 369, paragraph (1) (including as applied mutatis mutandis under Article 745, paragraph (1)), Article 455, paragraph (1), Article 469, paragraph (1), Article 497, paragraph (2), Article 504, paragraph (1), Article 534, paragraph (2), Article 535, paragraph (1), Article 565, paragraph (2), Article 566, paragraph (1), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-31, paragraph (2), Article 700-32, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 720, paragraph (2) and Article 723, paragraph (1) of the New Act apply to the amount of delinquency charge paid, remitted or collected on or after the date of effect of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date.
<sup>machine translation, not official</sup>

**第二項**  延滞金の徴収の基因となる地方税につき、この法律の施行の日前に督促状が発せられている場合において、当該地方税に係る第一号の額が第二号の額をこえるときは、当該こえる額を、当該地方税につき前項の規定を適用した場合において納付し、納入し、又は徴収すべき額から控除する。
<sup>suppl-3381-80/art-8/par-2 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2</sup>
Where a demand letter was issued before the date of effect of this Act for the local tax that gives rise to the collection of delinquency charge, if the amount in item (i) relating to that local tax exceeds the amount in item (ii), the excess amount is deducted from the amount to be paid, remitted or collected when the provisions of the preceding paragraph are applied to that local tax.
<sup>machine translation, not official</sup>

  **一**  この法律の施行の日以後の期間（その督促状を発した日から起算して十日を経過した日の翌日がこの法律の施行の日の翌日以後であるときは、当該十日を経過した日の翌日以後の期間）につき従前の延滞金額の計算の例により計算した額（その額の計算上の割合は、その計算の基礎となる税額百円につき一日二銭とする。）と当該税額に係る次条第一項の規定を適用した場合における延滞加算金額との合算額
  <sup>suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-1</sup>
  the sum of the amount calculated, for the period on or after the date of effect of this Act (or, where the day following the day on which 10 days have elapsed from the day the demand letter was issued is on or after the day following the date of effect of this Act, the period on or after the day following the day on which those 10 days have elapsed), in accordance with the rules for calculating the amount of delinquency charge as formerly in force (the rate for calculating that amount being 2 sen per day per 100 yen of the tax amount that is the basis of the calculation) and the amount of delinquency additional charge in the case where the provisions of paragraph (1) of the following Article are applied to that tax amount;
  <sup>machine translation, not official</sup>

  **二**  その督促状を発した日から起算して十日を経過した日における滞納税額に百分の五の割合を乗じて計算した額
  <sup>suppl-3381-80/art-8/par-2/item-2 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-2</sup>
  the amount calculated by multiplying the amount of tax in arrears as of the day on which 10 days have elapsed from the day the demand letter was issued by 5 percent.
  <sup>machine translation, not official</sup>

**第三項**  この法律の施行の日前に納付又は納入の告知をした延滞金額については、当該告知の日において第一項本文の規定を適用した場合において徴収すべき金額につき当該告知をしたものとみなす。
<sup>suppl-3381-80/art-8/par-3 · https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-3</sup>
With respect to the amount of delinquency charge for which notice of payment or remittance was given before the date of effect of this Act, notice is deemed to have been given on the date of that notice for the amount to be collected where the main clause of paragraph (1) is applied on that date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-3381-80/art-8/par-1: 新法第五十六条第二項 → 地方税法 第五十六条第二項 (Article 56, paragraph (2)), art-56/par-2 — https://japanlaw.org/en/local-tax-act/art-56/par-2 · https://japanlaw.org/l/325AC0000000226/art-56/par-2
- suppl-3381-80/art-8/par-1: 第六十四条第一項 → 地方税法 第六十四条第一項 (Article 64, paragraph (1)), art-64/par-1 — https://japanlaw.org/en/local-tax-act/art-64/par-1 · https://japanlaw.org/l/325AC0000000226/art-64/par-1
- suppl-3381-80/art-8/par-1: 第七十二条の四十四第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/art-72-44/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-2
- suppl-3381-80/art-8/par-1: 第七十二条の四十五第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/en/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1
- suppl-3381-80/art-8/par-1: 第七十二条の五十三第一項 → 地方税法 第七十二条の五十三第一項 (Article 72-53, paragraph (1)), art-72-53/par-1 — https://japanlaw.org/en/local-tax-act/art-72-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-53/par-1
- suppl-3381-80/art-8/par-1: 第七十三条の三十二第一項 → 地方税法 第七十三条の三十二第一項 (Article 73-32, paragraph (1)), art-73-32/par-1 — https://japanlaw.org/en/local-tax-act/art-73-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-32/par-1
- suppl-3381-80/art-8/par-1: 第七十四条の五第一項 → 地方税法 第七十四条の五第一項 (Article 74-5, paragraph (1)), art-74-5/par-1 — https://japanlaw.org/en/local-tax-act/art-74-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-5/par-1
- suppl-3381-80/art-8/par-1: 第九十五条第二項 → 地方税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/local-tax-act/art-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-95/par-2
- suppl-3381-80/art-8/par-1: 第九十六条第一項 → 地方税法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/local-tax-act/art-96/par-1 · https://japanlaw.org/l/325AC0000000226/art-96/par-1
- suppl-3381-80/art-8/par-1: 第百九十六条第一項 → 地方税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/en/local-tax-act/art-196/par-1 · https://japanlaw.org/l/325AC0000000226/art-196/par-1
- suppl-3381-80/art-8/par-1: 第二百七十七条第二項 → 地方税法 第二百七十七条第二項 (Article 277, paragraph (2)), art-277/par-2 — https://japanlaw.org/en/local-tax-act/art-277/par-2 · https://japanlaw.org/l/325AC0000000226/art-277/par-2
- suppl-3381-80/art-8/par-1: 第二百八十条第一項 → 地方税法 第二百八十条第一項 (Article 280, paragraph (1)), art-280/par-1 — https://japanlaw.org/en/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/par-1
- suppl-3381-80/art-8/par-1: 第三百二十一条の二第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/en/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2
- suppl-3381-80/art-8/par-1: 第三百二十一条の十二第二項 → 地方税法 第三百二十一条の十二第二項 (Article 321-12, paragraph (2)), art-321-12/par-2 — https://japanlaw.org/en/local-tax-act/art-321-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-12/par-2
- suppl-3381-80/art-8/par-1: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/en/local-tax-act/art-327/par-1 · https://japanlaw.org/l/325AC0000000226/art-327/par-1
- suppl-3381-80/art-8/par-1: 第三百六十八条第二項 → 地方税法 第三百六十八条第二項 (Article 368, paragraph (2)), art-368/par-2 — https://japanlaw.org/en/local-tax-act/art-368/par-2 · https://japanlaw.org/l/325AC0000000226/art-368/par-2
- suppl-3381-80/art-8/par-1: 第三百六十九条第一項 → 地方税法 第三百六十九条第一項 (Article 369, paragraph (1)), art-369/par-1 — https://japanlaw.org/en/local-tax-act/art-369/par-1 · https://japanlaw.org/l/325AC0000000226/art-369/par-1
- suppl-3381-80/art-8/par-1: 第四百六十九条第一項 → 地方税法 第四百六十九条第一項 (Article 469, paragraph (1)), art-469/par-1 — https://japanlaw.org/en/local-tax-act/art-469/par-1 · https://japanlaw.org/l/325AC0000000226/art-469/par-1
- suppl-3381-80/art-8/par-1: 第五百三十四条第二項 → 地方税法 第五百三十四条第二項 (Article 534, paragraph (2)), art-534/par-2 — https://japanlaw.org/en/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2
- suppl-3381-80/art-8/par-1: 第五百三十五条第一項 → 地方税法 第五百三十五条第一項 (Article 535, paragraph (1)), art-535/par-1 — https://japanlaw.org/en/local-tax-act/art-535/par-1 · https://japanlaw.org/l/325AC0000000226/art-535/par-1
- suppl-3381-80/art-8/par-1: 第六百八十七条第二項 → 地方税法 第六百八十七条第二項 (Article 687, paragraph (2)), art-687/par-2 — https://japanlaw.org/en/local-tax-act/art-687/par-2 · https://japanlaw.org/l/325AC0000000226/art-687/par-2
- suppl-3381-80/art-8/par-1: 第六百九十条第一項 → 地方税法 第六百九十条第一項 (Article 690, paragraph (1)), art-690/par-1 — https://japanlaw.org/en/local-tax-act/art-690/par-1 · https://japanlaw.org/l/325AC0000000226/art-690/par-1
- suppl-3381-80/art-8/par-1: 第七百一条の十第二項 → 地方税法 第七百一条の十第二項 (Article 701-10, paragraph (2)), art-701-10/par-2 — https://japanlaw.org/en/local-tax-act/art-701-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-10/par-2
- suppl-3381-80/art-8/par-1: 第七百一条の十一第一項 → 地方税法 第七百一条の十一第一項 (Article 701-11, paragraph (1)), art-701-11/par-1 — https://japanlaw.org/en/local-tax-act/art-701-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-11/par-1
- suppl-3381-80/art-8/par-1: 第七百二十条第二項 → 地方税法 第七百二十条第二項 (Article 720, paragraph (2)), art-720/par-2 — https://japanlaw.org/en/local-tax-act/art-720/par-2 · https://japanlaw.org/l/325AC0000000226/art-720/par-2
- suppl-3381-80/art-8/par-1: 第七百二十三条第一項 → 地方税法 第七百二十三条第一項 (Article 723, paragraph (1)), art-723/par-1 — https://japanlaw.org/en/local-tax-act/art-723/par-1 · https://japanlaw.org/l/325AC0000000226/art-723/par-1
- suppl-3381-80/art-8/par-2: 第一号 → 地方税法 附則第八条第二項第一号 (Supplementary Provisions, Article 8, paragraph (2), item (i)), suppl-3381-80/art-8/par-2/item-1 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-1
- suppl-3381-80/art-8/par-2: 第二号 → 地方税法 附則第八条第二項第二号 (Supplementary Provisions, Article 8, paragraph (2), item (ii)), suppl-3381-80/art-8/par-2/item-2 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2/item-2
- suppl-3381-80/art-8/par-2: 前項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3381-80/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1
- suppl-3381-80/art-8/par-2/item-1: 次条第一項 → 地方税法 附則第九条第一項 (Supplementary Provisions, Article 9, paragraph (1)), suppl-3381-80/art-9/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-9/par-1
- suppl-3381-80/art-8/par-3: 第一項 → 地方税法 附則第八条第一項 (Supplementary Provisions, Article 8, paragraph (1)), suppl-3381-80/art-8/par-1 — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1

## Cited by

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

- 地方税法 附則第八条第二項（延滞金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-2
- 地方税法 附則第八条第三項（延滞金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-3

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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