# 地方税法 / Local Tax Act — 第三百五十七条 (Article 357) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-357. 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: 第三百五十七条 (Article 357)（固定資産税の納税管理人に係る不申告に関する過料） — address `art-357` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-357 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-357 - 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. --- ### 第三百五十七条（固定資産税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report Tax Agents for Fixed Assets Tax caption: machine translation, not official art-357 · https://japanlaw.org/ja/local-tax-act/art-357 · https://japanlaw.org/l/325AC0000000226/art-357 **第一項** 市町村は、第三百五十五条第二項の認定を受けていない固定資産税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事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-357/par-1 · https://japanlaw.org/ja/local-tax-act/art-357/par-1 · https://japanlaw.org/l/325AC0000000226/art-357/par-1 A municipality may establish a provision in a Municipal Ordinance of the municipality to impose a non-penal fine of not more than 100,000 yen on a person liable for fixed assets tax who has not obtained certification under Article 355, paragraph (2) and has not obtained approval under paragraph (1) of that Article, and who, without justifiable grounds, has failed to report a tax agent that must be reported under Article 355, paragraph (1). machine translation, not official --- ## Cites - art-357/par-1: 第三百五十五条第二項 → 地方税法 第三百五十五条第二項 (Article 355, paragraph (2)), art-355/par-2 — https://japanlaw.org/ja/local-tax-act/art-355/par-2 · https://japanlaw.org/l/325AC0000000226/art-355/par-2 - art-357/par-1: 同条第一項 → 地方税法 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/ja/local-tax-act/art-355/par-1 · https://japanlaw.org/l/325AC0000000226/art-355/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百四十五条第一項（道府県が課する固定資産税の賦課徴収等） — https://japanlaw.org/ja/local-tax-act/art-745/par-1 · https://japanlaw.org/l/325AC0000000226/art-745/par-1 - 地方税法 附則第六条第一項（固定資産税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-6/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-20261027T214204-130, 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