# 地方税法 / Local Tax Act — 第三百二十一条の二 (Article 321-2)

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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: 第三百二十一条の二 (Article 321-2)（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — address `art-321-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-321-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-321-2
- 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.

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### 第三百二十一条の二（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — Change or Determination of the Assessed Amount of Individual Municipal Inhabitant Tax Subject to Ordinary Collection and Collection of Delinquency Charges Thereon
<sup>caption: machine translation, not official</sup>
<sup>art-321-2 · https://japanlaw.org/ja/local-tax-act/art-321-2 · https://japanlaw.org/l/325AC0000000226/art-321-2</sup>

    **第一項**  市町村長は、普通徴収の方法によつて徴収する個人の市町村民税について所得税の納税義務者が提出した修正申告書又は国の税務官署がした所得税の更正若しくは決定に関する書類を第三百二十五条の規定により閲覧し、その賦課した税額を変更し、又は賦課する必要を認めた場合には、すでに第三百十五条第一号ただし書若しくは第二号又は第三百十六条の規定を適用して個人の市町村民税を賦課していた場合を除くほか、直ちに変更による不足税額又は賦課されるべきであつた税額のうちその決定があつた日までの納期に係る分（以下この条において「不足税額」という。）を追徴しなければならない。
    <sup>art-321-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1</sup>
    Where the mayor of a municipality, having inspected under Article 325 an amended return submitted by a person liable for income tax, or documents relating to a reassessment or determination of income tax made by a national tax office, with respect to individual municipal inhabitant tax collected by the method of ordinary collection, finds it necessary to change the amount of tax assessed or to make an assessment, the mayor must immediately additionally collect the tax deficiency resulting from the change or the portion, of the tax amount that should have been assessed, that relates to the payment periods up to the day on which the determination was made (referred to as the "tax deficiency" in this Article), except where individual municipal inhabitant tax has already been assessed by applying the proviso to item (i) of Article 315 or item (ii) of that Article, or Article 316.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合においては、市町村の徴税吏員は、不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限（納期限の延長があつたときは、その延長された納期限とする。次項及び第四項において同じ。）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（当該不足税額に係る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-321-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2</sup>
    In the case of the preceding paragraph, a municipal tax collection official must add to the tax deficiency, and collect, an amount of delinquency charge equivalent to the amount calculated by multiplying the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day), according to the number of days in the period from the day following each due date for payment under Article 320 (where the due date for payment has been extended, the extended due date for payment; the same applies in the following paragraph and paragraph (4)) until the date of payment.
    <sup>machine translation, not official</sup>

    **第三項**  所得税の納税義務者が修正申告書（偽りその他不正の行為により所得税を免れ、又は所得税の還付を受けた所得税の納税義務者が、当該所得税についての調査があつたことにより当該所得税について更正があるべきことを予知して提出した当該申告書及び所得税の納税義務者が所得税の決定を受けた後に提出した当該申告書（次項において「特定修正申告書」という。）を除く。）を提出し、又は国の税務官署が所得税の更正（偽りその他不正の行為により所得税を免れ、又は所得税の還付を受けた所得税の納税義務者についてされた当該所得税に係る更正及び所得税の決定があつた後にされた当該所得税に係る更正（同項において「特定更正」という。）を除く。）をしたことに基因して、第三百二十条の各納期限から一年を経過する日後に第一項の規定によりその賦課した税額を変更し、又は賦課した場合には、当該一年を経過する日の翌日から同項に規定する不足税額に係る納税通知書が発せられた日までの期間は、前項に規定する期間から控除する。
    <sup>art-321-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-3</sup>
    Where, as a result of a person liable for income tax having submitted an amended return (excluding that submitted by a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, upon foreseeing, because an investigation of that income tax had been conducted, that a reassessment of that income tax would be made, and that submitted after a person liable for income tax received a determination of income tax (referred to as a "specified amended return" in the following paragraph)), or a national tax office having made a reassessment of income tax (excluding a reassessment of that income tax made in respect of a person liable for income tax who evaded income tax or received a refund of income tax by deception or other wrongful acts, and a reassessment of that income tax made after a determination of income tax (referred to as a "specified reassessment" in that paragraph)), the amount of tax assessed has been changed, or tax has been assessed, under paragraph (1) after the day on which one year elapses from each due date for payment under Article 320, the period from the day following the day on which that one year elapses until the day on which the tax notice relating to the tax deficiency prescribed in that paragraph was issued is to be deducted from the period prescribed in the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第四項**  第二項の場合において、所得税の納税義務者が修正申告書を提出し、又は国の税務官署が所得税の更正（納付すべき税額を増加させるものに限り、これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）をしたとき（国の税務官署が所得税の更正（納付すべき税額を減少させるものに限り、これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）をしたことに基因して、第一項の規定によりその賦課した税額が減少した後に、その賦課した税額が増加したときに限る。）は、その追徴すべき不足税額（当該減額更正前に賦課した税額から当該減額更正に基因して変更した税額を控除した金額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。以下この項において同じ。）については、次に掲げる期間（特定修正申告書の提出又は特定更正に基因して変更した不足税額その他の政令で定める市町村民税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
    <sup>art-321-2/par-4 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4</sup>
    In the case of paragraph (2), where a person liable for income tax has submitted an amended return, or a national tax office has made a reassessment of income tax (limited to one that increases the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to the case where the amount of tax assessed has increased after it was reduced under paragraph (1) as a result of a national tax office having made a reassessment of income tax (limited to one that reduces the amount of tax to be paid, and including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), the periods set forth in the following items (limited to the period set forth in item (i), in the case of a tax deficiency changed as a result of the submission of a specified amended return or a specified reassessment, or other municipal inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge, with respect to the tax deficiency to be additionally collected (limited to the amount of tax specified by Cabinet Order as the part up to the amount obtained by deducting, from the amount of tax assessed before that reassessment reducing the tax, the amount of tax changed as a result of that reassessment reducing the tax (including the amount of tax equivalent to the amount of a refund); the same applies hereinafter in this paragraph).
    <sup>machine translation, not official</sup>

      **一**  第三百二十条の各納期限の翌日から当該減額更正に基因して変更した税額に係る納税通知書が発せられた日までの期間
      <sup>art-321-2/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4/item-1</sup>
      the period from the day following each due date for payment under Article 320 until the day on which the tax notice relating to the amount of tax changed as a result of that reassessment reducing the tax was issued;
      <sup>machine translation, not official</sup>

      **二**  当該減額更正に基因して変更した税額に係る納税通知書が発せられた日（当該減額更正が更正の請求に基づくものである場合には、同日の翌日から起算して一年を経過する日）の翌日から増額更正に基因して変更した税額に係る納税通知書が発せられた日までの期間
      <sup>art-321-2/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4/item-2</sup>
      the period from the day following the day on which the tax notice relating to the amount of tax changed as a result of that reassessment reducing the tax was issued (or, if that reassessment reducing the tax is based on a request for reassessment, the day on which one year elapses counting from the day following that day) until the day on which the tax notice relating to the amount of tax changed as a result of the reassessment increasing the tax was issued.
      <sup>machine translation, not official</sup>

    **第五項**  市町村長は、納税者が第一項の規定により不足税額を追徴され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、第二項の延滞金額を減免することができる。
    <sup>art-321-2/par-5 · https://japanlaw.org/ja/local-tax-act/art-321-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-5</sup>
    If the mayor of the municipality finds that there are unavoidable reasons for the taxpayer having had the tax deficiency additionally collected under paragraph (1), the mayor may reduce or exempt the amount of delinquency charge under paragraph (2).
    <sup>machine translation, not official</sup>

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## Cites
- art-321-2/par-1: 第三百二十五条 → 地方税法 第三百二十五条 (Article 325), art-325 — https://japanlaw.org/ja/local-tax-act/art-325 · https://japanlaw.org/l/325AC0000000226/art-325
- art-321-2/par-1: 第三百十五条第一号 → 地方税法 第三百十五条第一項第一号 (Article 315, paragraph (1), item (i)), art-315/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-315/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-1
- art-321-2/par-1: 第二号 → 地方税法 第三百十五条第一項第二号 (Article 315, paragraph (1), item (ii)), art-315/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-315/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-315/par-1/item-2
- art-321-2/par-1: 第三百十六条 → 地方税法 第三百十六条 (Article 316), art-316 — https://japanlaw.org/ja/local-tax-act/art-316 · https://japanlaw.org/l/325AC0000000226/art-316
- art-321-2/par-1: この条 → 地方税法 第三百二十一条の二 (Article 321-2), art-321-2 — https://japanlaw.org/ja/local-tax-act/art-321-2 · https://japanlaw.org/l/325AC0000000226/art-321-2
- art-321-2/par-2: 前項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1
- art-321-2/par-2: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- art-321-2/par-2: 次項 → 地方税法 第三百二十一条の二第三項 (Article 321-2, paragraph (3)), art-321-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-3
- art-321-2/par-2: 第四項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4
- art-321-2/par-3: 次項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4
- art-321-2/par-3: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- art-321-2/par-3: 第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1
- art-321-2/par-3: 前項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2
- art-321-2/par-4: 第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2
- art-321-2/par-4: この項 → 地方税法 第三百二十一条の二第四項 (Article 321-2, paragraph (4)), art-321-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4
- art-321-2/par-4: 第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1
- art-321-2/par-4: 第一号 → 地方税法 第三百二十一条の二第四項第一号 (Article 321-2, paragraph (4), item (i)), art-321-2/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4/item-1
- art-321-2/par-4/item-1: 第三百二十条 → 地方税法 第三百二十条 (Article 320), art-320 — https://japanlaw.org/ja/local-tax-act/art-320 · https://japanlaw.org/l/325AC0000000226/art-320
- art-321-2/par-5: 第一項 → 地方税法 第三百二十一条の二第一項 (Article 321-2, paragraph (1)), art-321-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1
- art-321-2/par-5: 第二項 → 地方税法 第三百二十一条の二第二項 (Article 321-2, paragraph (2)), art-321-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2

## Cited by

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

- 地方税法 第四十一条第三項（個人の道府県民税の賦課徴収） — https://japanlaw.org/ja/local-tax-act/art-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-41/par-3
- 地方税法 第二百九十二条第一項第七号（市町村民税に関する用語の意義） — https://japanlaw.org/ja/local-tax-act/art-292/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-292/par-1/item-7
- 地方税法 第三百二十一条の二第一項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-321-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-1
- 地方税法 第三百二十一条の二第二項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-321-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-2
- 地方税法 第三百二十一条の二第三項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-321-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-3
- 地方税法 第三百二十一条の二第四項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-321-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-4
- 地方税法 第三百二十一条の二第五項（普通徴収に係る個人の市町村民税の賦課額の変更又は決定及びこれらに係る延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-321-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-321-2/par-5
- 地方税法 第三百二十八条の十三第一項（分離課税に係る所得割の普通徴収） — https://japanlaw.org/ja/local-tax-act/art-328-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-13/par-1
- 地方税法 第七百三十九条の三第一項（個人の市町村民税、個人の道府県民税及び森林環境税に係る延滞金の計算） — https://japanlaw.org/ja/local-tax-act/art-739-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-739-3/par-1
- 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 附則第四条第十六項第二号（居住用財産の買換え等の場合の譲渡損失の損益通算及び繰越控除） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-4/par-16/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-4/par-16/item-2
- 地方税法 附則第三十四条の二第十二項第二号（優良住宅地の造成等のために土地等を譲渡した場合の長期譲渡所得に係る道府県民税及び市町村民税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-34-2/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-34-2/par-12/item-2
- 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 附則第二十八条第一項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-28/par-1
- 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
- 地方税法 附則第十一条第三項（市町村民税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3441-16/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3441-16/art-11/par-3
- 地方税法 附則第十六条第四項（市町村民税等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-16/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-16/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-20261027T214204-114, 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