# 地方税法 / Local Tax Act — 第百九十六条 (Article 196)

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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: 第百九十六条 (Article 196)（納期限後に納付する鉱区税の延滞金） — address `art-196`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-196
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-196
- 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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### 第百九十六条（納期限後に納付する鉱区税の延滞金） — Delinquency Charge on Mining Area Tax Paid After the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-196 · https://japanlaw.org/ja/local-tax-act/art-196 · https://japanlaw.org/l/325AC0000000226/art-196</sup>

  **第一項**  鉱区税の納税者は、第百八十二条の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下鉱区税について同様とする。）後にその税金を納付する場合においては、当該税額に、その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-196/par-1 · https://japanlaw.org/ja/local-tax-act/art-196/par-1 · https://japanlaw.org/l/325AC0000000226/art-196/par-1</sup>
  When a taxpayer of mining area tax pays the tax after the due date for payment under Article 182 (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to mining area tax), the taxpayer must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following that due date for payment to the date of payment, by a rate of 14.6 percent per year (7.3 percent per year for the period up to the day on which one month has elapsed from the day following that due date for payment).
  <sup>machine translation, not official</sup>

  **第二項**  道府県知事は、納税者が第百八十二条の納期限まで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おいては、前項の延滞金額を減免することができる。
  <sup>art-196/par-2 · https://japanlaw.org/ja/local-tax-act/art-196/par-2 · https://japanlaw.org/l/325AC0000000226/art-196/par-2</sup>
  The prefectural governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph where the governor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 182.
  <sup>machine translation, not official</sup>

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## Cites
- art-196/par-1: 第百八十二条 → 地方税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/ja/local-tax-act/art-182 · https://japanlaw.org/l/325AC0000000226/art-182
- art-196/par-2: 第百八十二条 → 地方税法 第百八十二条 (Article 182), art-182 — https://japanlaw.org/ja/local-tax-act/art-182 · https://japanlaw.org/l/325AC0000000226/art-182
- art-196/par-2: 前項 → 地方税法 第百九十六条第一項 (Article 196, paragraph (1)), art-196/par-1 — https://japanlaw.org/ja/local-tax-act/art-196/par-1 · https://japanlaw.org/l/325AC0000000226/art-196/par-1

## Cited by

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

- 地方税法 第百九十六条第二項（納期限後に納付する鉱区税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-196/par-2 · https://japanlaw.org/l/325AC0000000226/art-196/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/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 附則第三十項（延滞金額及び延滞加算金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30
- 地方税法 附則第八条第一項（延滞金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1

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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-20261027T202151-126, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, 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