# 地方税法 / Local Tax Act — 第三百二十八条の八 (Article 328-8) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-328-8. 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: 第三百二十八条の八 (Article 328-8)（退職所得申告書の不提出に関する過料） — address `art-328-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-328-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-328-8 - 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. --- ### 第三百二十八条の八（退職所得申告書の不提出に関する過料） — Non-penal Fine for Failure to Submit Retirement Income Return caption: machine translation, not official art-328-8 · https://japanlaw.org/ja/local-tax-act/art-328-8 · https://japanlaw.org/l/325AC0000000226/art-328-8 **第一項** 市町村は、分離課税に係る所得割の納税義務者が退職所得申告書を正当な理由がなくて提出しなかつた場合には、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-328-8/par-1 · https://japanlaw.org/ja/local-tax-act/art-328-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-328-8/par-1 A municipality may, in the case where a person liable for tax for the separately taxed income levy fails to submit a retirement income return without justifiable grounds, establish a provision by the Municipal Ordinance of that municipality imposing a non-penal fine of 100,000 yen or less on that person. machine translation, not official ## Cited by 3 provisions cite 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 - 地方税法 第三百二十八条の六第一項第一号（特別徴収税額） — https://japanlaw.org/ja/local-tax-act/art-328-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-328-6/par-1/item-1 - 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 --- ## 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 - This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27