# 地方税法 / Local Tax Act — 第三百十七条の五 (Article 317-5) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-317-5. 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: 第三百十七条の五 (Article 317-5)（市町村民税に係る不申告に関する過料） — address `art-317-5` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-317-5 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-317-5 - 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. --- ### 第三百十七条の五（市町村民税に係る不申告に関する過料） — Non-penal Fines for Failure to File Concerning Municipal Inhabitant Tax caption: machine translation, not official art-317-5 · https://japanlaw.org/ja/local-tax-act/art-317-5 · https://japanlaw.org/l/325AC0000000226/art-317-5 **第一項** 市町村は、市町村民税の納税義務者が第三百十七条の二第一項若しくは第二項の規定により提出すべき申告書を正当な理由がなくて提出しなかつた場合又は同条第八項若しくは第九項の規定により申告すべき事項について正当な理由がなくて申告をしなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。 art-317-5/par-1 · https://japanlaw.org/ja/local-tax-act/art-317-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-5/par-1 A municipality may, where a person liable for municipal inhabitant tax has failed, without justifiable grounds, to submit a return that is to be submitted under Article 317-2, paragraph (1) or (2), or has failed, without justifiable grounds, to make a declaration of the matters to be declared under paragraph (8) or (9) of that Article, establish a provision in its Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on that person. machine translation, not official --- ## Cites - art-317-5/par-1: 第三百十七条の二第一項 → 地方税法 第三百十七条の二第一項 (Article 317-2, paragraph (1)), art-317-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-1 - art-317-5/par-1: 第二項 → 地方税法 第三百十七条の二第二項 (Article 317-2, paragraph (2)), art-317-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-2 - art-317-5/par-1: 同条第八項 → 地方税法 第三百十七条の二第八項 (Article 317-2, paragraph (8)), art-317-2/par-8 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-8 - art-317-5/par-1: 第九項 → 地方税法 第三百十七条の二第九項 (Article 317-2, paragraph (9)), art-317-2/par-9 — https://japanlaw.org/ja/local-tax-act/art-317-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-317-2/par-9 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第二百九十四条の二第一項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-294-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-294-2/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-20261027T214204-113, 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