# 地方税法 / Local Tax Act — 第二百七十四条の二 (Article 274-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-274-2. 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: 第二百七十四条の二 (Article 274-2)（道府県法定外普通税の申告納付の手続等） — address `art-274-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-274-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-274-2 - 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. --- ### 第二百七十四条の二（道府県法定外普通税の申告納付の手続等） — Procedures for Filing and Payment of Prefectural Non-Statutory Ordinary Tax, etc. caption: machine translation, not official art-274-2 · https://japanlaw.org/ja/local-tax-act/art-274-2 · https://japanlaw.org/l/325AC0000000226/art-274-2 **第一項** 道府県法定外普通税を申告納付すべき納税者は、当該道府県の条例で定める期間内における課税標準額、税額その他同条例で定める事項を記載した申告書を同条例で定める納期限までに道府県知事に提出し、及びその申告した税額を当該道府県に納付しなければならない。 art-274-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-274-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-274-2/par-1 A taxpayer who is to pay prefectural non-statutory ordinary tax by filing and payment must submit to the prefectural governor a return stating the tax base amount and the tax amount for the period specified by the Prefectural Ordinance of the prefecture concerned and other matters specified by that Ordinance, by the due date for payment specified by that Ordinance, and pay the declared tax amount to that prefecture. machine translation, not official **第二項** 前項の規定によつて申告書を提出した者は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、当該道府県の条例で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正に因り増加した税額があるときは、これを納付しなければならない。 art-274-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-274-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-274-2/par-2 A person who has submitted a return under the preceding paragraph must, where the tax base amount or tax amount relating to the declaration has to be amended after submitting the return, without delay submit an amended return in the form specified by the Prefectural Ordinance of the prefecture concerned and, if there is a tax amount increased by the amendment, pay it. machine translation, not official --- ## Cites - art-274-2/par-1: 同条 → 地方税法 第二百七十四条の二 (Article 274-2), art-274-2 — https://japanlaw.org/ja/local-tax-act/art-274-2 · https://japanlaw.org/l/325AC0000000226/art-274-2 - art-274-2/par-2: 前項 → 地方税法 第二百七十四条の二第一項 (Article 274-2, paragraph (1)), art-274-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-274-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-274-2/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第二百七十四条の二第一項（道府県法定外普通税の申告納付の手続等） — https://japanlaw.org/ja/local-tax-act/art-274-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-274-2/par-1 - 地方税法 第二百七十四条の二第二項（道府県法定外普通税の申告納付の手続等） — https://japanlaw.org/ja/local-tax-act/art-274-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-274-2/par-2 - 地方税法 第二百七十六条第一項（道府県法定外普通税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-276/par-1 · https://japanlaw.org/l/325AC0000000226/art-276/par-1 - 地方税法 第二百七十七条第二項（道府県法定外普通税に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-277/par-2 · https://japanlaw.org/l/325AC0000000226/art-277/par-2 - 地方税法 第二百八十条第一項（納期限後に納付し、又は申告納入する道府県法定外普通税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-280/par-1 · https://japanlaw.org/l/325AC0000000226/art-280/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-20261027T214204-101, translated 2026-10-28 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-101, 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