# 地方税法 / Local Tax Act — 第百六十五条 (Article 165)

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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: 第百六十五条 (Article 165)（納期限後等に納付する自動車税の延滞金） — address `art-165`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-165
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-165
- 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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### 第百六十五条（納期限後等に納付する自動車税の延滞金） — Delinquency Charge on Automobile Tax Paid After the Due Date for Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-165 · https://japanlaw.org/ja/local-tax-act/art-165 · https://japanlaw.org/l/325AC0000000226/art-165</sup>

    **第一項**  自動車税の納税者は、第百五十六条の納期限（納期限の延長があつた場合には、その延長された納期限とする。以下この条、次条第一項及び第百六十八条において同じ。）後にその税金を納付する場合には、当該税額に、当該納期限の翌日から納付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付しなければならない。
    <sup>art-165/par-1 · https://japanlaw.org/ja/local-tax-act/art-165/par-1 · https://japanlaw.org/l/325AC0000000226/art-165/par-1</sup>
    A taxpayer of automobile tax who pays the tax after the due date for payment under Article 156 (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article, paragraph (1) of the following Article and Article 168) must add to the tax amount, and pay, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period until the day on which one month elapses from the day following the due date for payment, 7.3 percent per annum) according to the number of days in the period from the day following the due date for payment to the day of payment.
    <sup>machine translation, not official</sup>

    **第二項**  第百五十八条第七項の規定により普通徴収の方法によつて自動車税を徴収する場合には、道府県の徴税吏員は、前項の規定にかかわらず、当該税額に、当該自動車税に係る納税通知書を発した日の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納税通知書において納付すべきこととされる日までの期間又はその日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。
    <sup>art-165/par-2 · https://japanlaw.org/ja/local-tax-act/art-165/par-2 · https://japanlaw.org/l/325AC0000000226/art-165/par-2</sup>
    Where automobile tax is collected by the method of ordinary collection under Article 158, paragraph (7), a prefectural tax collection official must, notwithstanding the preceding paragraph, add to the tax amount, and collect, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period up to the day on which payment is to be made under the tax notice for that automobile tax or the period until the day on which one month elapses from the day following that day, 7.3 percent per annum) according to the number of days in the period from the day following the day on which that tax notice was issued to the day of payment.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、納税者が第百五十六条の納期限まで又は第百五十八条第四項若しくは第百五十九条の規定により税金を払い込むべき日に税金を納付しなかつたことについてやむを得ない事由があると認める場合には、前二項の延滞金額を減免することができる。
    <sup>art-165/par-3 · https://japanlaw.org/ja/local-tax-act/art-165/par-3 · https://japanlaw.org/l/325AC0000000226/art-165/par-3</sup>
    A prefectural governor may reduce or exempt the amount of delinquency charge under the preceding two paragraphs if the governor finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 156 or on the day on which the tax was to be paid under Article 158, paragraph (4) or Article 159.
    <sup>machine translation, not official</sup>

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## Cites
- art-165/par-1: 第百五十六条 → 地方税法 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/local-tax-act/art-156 · https://japanlaw.org/l/325AC0000000226/art-156
- art-165/par-1: この条 → 地方税法 第百六十五条 (Article 165), art-165 — https://japanlaw.org/ja/local-tax-act/art-165 · https://japanlaw.org/l/325AC0000000226/art-165
- art-165/par-1: 次条第一項 → 地方税法 第百六十六条第一項 (Article 166, paragraph (1)), art-166/par-1 — https://japanlaw.org/ja/local-tax-act/art-166/par-1 · https://japanlaw.org/l/325AC0000000226/art-166/par-1
- art-165/par-1: 第百六十八条 → 地方税法 第百六十八条 (Article 168), art-168 — https://japanlaw.org/ja/local-tax-act/art-168 · https://japanlaw.org/l/325AC0000000226/art-168
- art-165/par-2: 第百五十八条第七項 → 地方税法 第百五十八条第七項 (Article 158, paragraph (7)), art-158/par-7 — https://japanlaw.org/ja/local-tax-act/art-158/par-7 · https://japanlaw.org/l/325AC0000000226/art-158/par-7
- art-165/par-2: 前項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/art-165/par-1 · https://japanlaw.org/l/325AC0000000226/art-165/par-1
- art-165/par-3: 第百五十六条 → 地方税法 第百五十六条 (Article 156), art-156 — https://japanlaw.org/ja/local-tax-act/art-156 · https://japanlaw.org/l/325AC0000000226/art-156
- art-165/par-3: 第百五十八条第四項 → 地方税法 第百五十八条第四項 (Article 158, paragraph (4)), art-158/par-4 — https://japanlaw.org/ja/local-tax-act/art-158/par-4 · https://japanlaw.org/l/325AC0000000226/art-158/par-4
- art-165/par-3: 第百五十九条 → 地方税法 第百五十九条 (Article 159), art-159 — https://japanlaw.org/ja/local-tax-act/art-159 · https://japanlaw.org/l/325AC0000000226/art-159
- art-165/par-3: 前二項 → 地方税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/ja/local-tax-act/art-165/par-1 · https://japanlaw.org/l/325AC0000000226/art-165/par-1
- art-165/par-3: 前二項 → 地方税法 第百六十五条第二項 (Article 165, paragraph (2)), art-165/par-2 — https://japanlaw.org/ja/local-tax-act/art-165/par-2 · https://japanlaw.org/l/325AC0000000226/art-165/par-2

## Cited by

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

- 地方税法 第百六十五条第一項（納期限後等に納付する自動車税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-165/par-1 · https://japanlaw.org/l/325AC0000000226/art-165/par-1
- 地方税法 第百六十五条第二項（納期限後等に納付する自動車税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-165/par-2 · https://japanlaw.org/l/325AC0000000226/art-165/par-2
- 地方税法 第百六十五条第三項（納期限後等に納付する自動車税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-165/par-3 · https://japanlaw.org/l/325AC0000000226/art-165/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/ja/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1
- 地方税法 附則第十二条の五第四項（自動車税の賦課徴収の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-12-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-12-5/par-4

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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-20261027T214204-098, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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