# 地方税法 / Local Tax Act — 第三百二十八条の十 (Article 328-10) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-328-10. 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: 第三百二十八条の十 (Article 328-10)（分離課税に係る所得割の不足金額及びその延滞金の徴収） — address `art-328-10` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-328-10 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-10 - 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. --- ### 第三百二十八条の十（分離課税に係る所得割の不足金額及びその延滞金の徴収） — Collection of Shortfall Amount of Separately Taxed Income Levy and Delinquency Charge on It caption: machine translation, not official art-328-10 · https://japanlaw.org/ja/local-tax-act/art-328-10 · https://japanlaw.org/l/325AC0000000226/art-328-10 **第一項** 市町村の徴税吏員は、前条の規定による更正又は決定があつた場合において、不足金額（更正による納入金額の不足額又は決定による納入金額をいう。以下本条、次条、第三百二十八条の十二及び第三百二十九条第一項において同じ。）があるときは、同条第四項の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。 art-328-10/par-1 · https://japanlaw.org/ja/local-tax-act/art-328-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-1 When a reassessment or determination under the preceding Article has been made, if there is a shortfall amount (meaning the shortfall in the amount of remittance resulting from a reassessment, or the amount of remittance resulting from a determination; the same applies hereinafter in this Article, the following Article, Article 328-12 and Article 329, paragraph (1)), a municipal tax collection official must collect it, with the day on which one month elapses from the day on which notice under paragraph (4) of the preceding Article was given as the due date for payment. machine translation, not official **第二項** 前項の場合には、その不足金額に第三百二十八条の五第二項又は同条第三項において準用する第三百二十一条の五の二の納期限（納期限の延長があつたときは、その延長された納期限）の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は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を加算して徴収しなければならない。 art-328-10/par-2 · https://japanlaw.org/ja/local-tax-act/art-328-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-2 In the case of the preceding paragraph, a delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period up to the day on which one month elapses from the day following that due date for payment), in accordance with the number of days in the period from the day following the due date for payment under Article 328-5, paragraph (2) or Article 321-5-2 as applied mutatis mutandis pursuant to Article 328-5, paragraph (3) (or, if the due date for payment was extended, the extended due date for payment) until the day of remittance, must be added to it and collected. machine translation, not official **第三項** 市町村長は、特別徴収義務者が前条の規定による更正又は決定を受けたことについてやむを得ない事情があると認める場合には、前項の延滞金を減免することができる。 art-328-10/par-3 · https://japanlaw.org/ja/local-tax-act/art-328-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-3 The mayor of the municipality may reduce or exempt the delinquency charge under the preceding paragraph if the mayor finds that there were unavoidable circumstances for a special collection agent having been subject to a reassessment or determination under the preceding Article. machine translation, not official --- ## Cites - art-328-10/par-1: 前条 → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/ja/local-tax-act/art-328-9 · https://japanlaw.org/l/325AC0000000226/art-328-9 - art-328-10/par-1: 本条 → 地方税法 第三百二十八条の十 (Article 328-10), art-328-10 — https://japanlaw.org/ja/local-tax-act/art-328-10 · https://japanlaw.org/l/325AC0000000226/art-328-10 - art-328-10/par-1: 次条 → 地方税法 第三百二十八条の十一 (Article 328-11), art-328-11 — https://japanlaw.org/ja/local-tax-act/art-328-11 · https://japanlaw.org/l/325AC0000000226/art-328-11 - art-328-10/par-1: 第三百二十八条の十二 → 地方税法 第三百二十八条の十二 (Article 328-12), art-328-12 — https://japanlaw.org/ja/local-tax-act/art-328-12 · https://japanlaw.org/l/325AC0000000226/art-328-12 - art-328-10/par-1: 第三百二十九条第一項 → 地方税法 第三百二十九条第一項 (Article 329, paragraph (1)), art-329/par-1 — https://japanlaw.org/ja/local-tax-act/art-329/par-1 · https://japanlaw.org/l/325AC0000000226/art-329/par-1 - art-328-10/par-2: 前項 → 地方税法 第三百二十八条の十第一項 (Article 328-10, paragraph (1)), art-328-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-328-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-1 - art-328-10/par-2: 第三百二十八条の五第二項 → 地方税法 第三百二十八条の五第二項 (Article 328-5, paragraph (2)), art-328-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-2 - art-328-10/par-2: 同条第三項 → 地方税法 第三百二十八条の五第三項 (Article 328-5, paragraph (3)), art-328-5/par-3 — https://japanlaw.org/ja/local-tax-act/art-328-5/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-5/par-3 - art-328-10/par-2: 第三百二十一条の五の二 → 地方税法 第三百二十一条の五の二 (Article 321-5-2), art-321-5-2 — https://japanlaw.org/ja/local-tax-act/art-321-5-2 · https://japanlaw.org/l/325AC0000000226/art-321-5-2 - art-328-10/par-3: 前条 → 地方税法 第三百二十八条の九 (Article 328-9), art-328-9 — https://japanlaw.org/ja/local-tax-act/art-328-9 · https://japanlaw.org/l/325AC0000000226/art-328-9 - art-328-10/par-3: 前項 → 地方税法 第三百二十八条の十第二項 (Article 328-10, paragraph (2)), art-328-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-328-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-2 ## Cited by 6 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 第三百二十八条の十第一項（分離課税に係る所得割の不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-328-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-1 - 地方税法 第三百二十八条の十第二項（分離課税に係る所得割の不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-328-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-2 - 地方税法 第三百二十八条の十第三項（分離課税に係る所得割の不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-328-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-328-10/par-3 - 地方税法 第三百二十八条の十五第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-328-15/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-15/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 --- ## 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-20261027T214204-122, 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