# 地方税法 / Local Tax Act — 第四条 (Supplementary Provisions, Article 4)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-4. 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: 第四条 (Supplementary Provisions, Article 4)（延滞金の算定に関する規定の適用） — address `suppl-3421-25/art-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4
- 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.

---

### 第四条（延滞金の算定に関する規定の適用） — Application of Provisions on Calculation of Delinquency Charge
<sup>caption: machine translation, not official</sup>
<sup>suppl-3421-25/art-4 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-4 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4</sup>

**第一項**  前二条、次条第六項、附則第七条第二項及び附則第十一条第六項の規定の適用がある場合を除き、新法の規定中延滞金の算定に関する部分は、施行日以後に納付し又は納入すべき期限が到来する地方税に係る延滞金について適用し、同日前に納付し又は納入すべき期限が到来した地方税に係る延滞金については、なお従前の例による。
<sup>suppl-3421-25/art-4/par-1 · https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-4/par-1</sup>
Except where the provisions of the preceding two Articles, paragraph (6) of the following Article, Article 7, paragraph (2) of the Supplementary Provisions and Article 11, paragraph (6) of the Supplementary Provisions apply, the provisions of the New Act concerning the calculation of delinquency charge apply to delinquency charge on local tax for which the time limit for payment or remittance arrives on or after the Effective Date, and the provisions then in force continue to govern delinquency charge on local tax for which the time limit for payment or remittance arrived before that date.
<sup>machine translation, not official</sup>

---

## Cites
- suppl-3421-25/art-4/par-1: 前二条 → 地方税法 附則第二条 (Supplementary Provisions, Article 2), suppl-3421-25/art-2 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-2
- suppl-3421-25/art-4/par-1: 前二条 → 地方税法 附則第三条 (Supplementary Provisions, Article 3), suppl-3421-25/art-3 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-3 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-3
- suppl-3421-25/art-4/par-1: 次条第六項 → 地方税法 附則第五条第六項 (Supplementary Provisions, Article 5, paragraph (6)), suppl-3421-25/art-5/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-5/par-6
- suppl-3421-25/art-4/par-1: 附則第七条第二項 → 地方税法 附則第七条第二項 (Supplementary Provisions, Article 7, paragraph (2)), suppl-3421-25/art-7/par-2 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-2
- suppl-3421-25/art-4/par-1: 附則第十一条第六項 → 地方税法 附則第十一条第六項 (Supplementary Provisions, Article 11, paragraph (6)), suppl-3421-25/art-11/par-6 — https://japanlaw.org/en/local-tax-act/suppl-3421-25/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-11/par-6

---

## 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-20261027T214204-233, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-234, 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