# 地方税法 / Local Tax Act — 第二十条の五の四 (Article 20-5-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-20-5-4. 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: 第二十条の五の四 (Article 20-5-4)（口座振替に係る納期限の特例） — address `art-20-5-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-20-5-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-5-4 - 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. --- ### 第二十条の五の四（口座振替に係る納期限の特例） — Special Provisions on Due Dates for Payment by Account Transfer caption: machine translation, not official art-20-5-4 · https://japanlaw.org/ja/local-tax-act/art-20-5-4 · https://japanlaw.org/l/325AC0000000226/art-20-5-4 **第一項** 申告納付又は申告納入に係る地方税の申告書が当該申告書の提出期限までに提出され、当該申告書の提出により納付し又は納入すべき額の確定した地方団体の徴収金で当該提出期限と同時に納期限の到来するものが、口座振替の方法により政令で定める日までに納付され又は納入された場合には、その納付又は納入の日が納期限後である場合においても、その納付又は納入は納期限においてされたものとみなして、延滞金に関する規定を適用する。 art-20-5-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-20-5-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-4/par-1 Where local government levies for which the amount to be paid or remitted has been finalized by the filing of a local tax return relating to filing and payment or filing and payment-in, which was filed by the deadline for filing that return, and whose due date for payment arrives at the same time as that deadline for filing, have been paid or remitted by account transfer by the day specified by Cabinet Order, the provisions on delinquency charges apply by deeming the payment or remittance to have been made on the due date for payment, even where the day of payment or remittance is after the due date for payment. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1 --- ## 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-20261027T214204-016, 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