# 地方税法 / Local Tax Act — 第四百七十五条 (Article 475)

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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: 第四百七十五条 (Article 475)（たばこ税の期限後申告及び修正申告納付） — address `art-475`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-475
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-475
- 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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### 第四百七十五条（たばこ税の期限後申告及び修正申告納付） — Return Filed After the Due Date and Filing and Payment by Amended Return for Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-475 · https://japanlaw.org/ja/local-tax-act/art-475 · https://japanlaw.org/l/325AC0000000226/art-475</sup>

    **第一項**  第四百七十三条第一項又は第二項の規定によつて申告書を提出すべき申告納税者は、当該申告書の提出期限後においても、第四百八十条第四項の規定による決定の通知があるまでは、第四百七十三条第一項又は第二項の規定によつて申告納付することができる。
    <sup>art-475/par-1 · https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1</sup>
    A taxpayer filing returns who is to submit a return pursuant to the provisions of Article 473, paragraph (1) or (2) may, even after the deadline for filing that return, file and pay pursuant to the provisions of Article 473, paragraph (1) or (2) until notified of a determination under the provisions of Article 480, paragraph (4).
    <sup>machine translation, not official</sup>

    **第二項**  第四百七十三条第一項若しくは第二項、前項若しくはこの項の規定によつて申告書若しくは修正申告書を提出した申告納税者又は第四百八十条第一項から第三項までの規定による更正若しくは決定を受けた申告納税者は、当該申告書若しくは修正申告書又は当該更正若しくは決定に係る課税標準数量又は税額について不足がある場合には、遅滞なく、総務省令で定める様式による修正申告書を第四百七十三条第一項若しくは第二項、前項若しくはこの項の規定によつて申告書若しくは修正申告書を提出した市町村長又は第四百八十条第二項の規定により決定をした市町村長に提出するとともに、その修正により増加した税額を当該市町村に納付しなければならない。
    <sup>art-475/par-2 · https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2</sup>
    A taxpayer filing returns who has submitted a return or an amended return pursuant to the provisions of Article 473, paragraph (1) or (2), the preceding paragraph or this paragraph, or who has received a reassessment or determination under the provisions of Article 480, paragraphs (1) through (3), must, where there is a shortfall in the taxable quantity or amount of tax relating to that return or amended return, or that reassessment or determination, without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications to the mayor of the municipality to whom the return or amended return was submitted pursuant to the provisions of Article 473, paragraph (1) or (2), the preceding paragraph or this paragraph, or the mayor of the municipality who made the determination under the provisions of Article 480, paragraph (2), and pay to that municipality the amount of tax increased by the amendment.
    <sup>machine translation, not official</sup>

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## Cites
- art-475/par-1: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-475/par-1: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-475/par-1: 第四百八十条第四項 → 地方税法 第四百八十条第四項 (Article 480, paragraph (4)), art-480/par-4 — https://japanlaw.org/ja/local-tax-act/art-480/par-4 · https://japanlaw.org/l/325AC0000000226/art-480/par-4
- art-475/par-2: 第四百七十三条第一項 → 地方税法 第四百七十三条第一項 (Article 473, paragraph (1)), art-473/par-1 — https://japanlaw.org/ja/local-tax-act/art-473/par-1 · https://japanlaw.org/l/325AC0000000226/art-473/par-1
- art-475/par-2: 第二項 → 地方税法 第四百七十三条第二項 (Article 473, paragraph (2)), art-473/par-2 — https://japanlaw.org/ja/local-tax-act/art-473/par-2 · https://japanlaw.org/l/325AC0000000226/art-473/par-2
- art-475/par-2: 前項 → 地方税法 第四百七十五条第一項 (Article 475, paragraph (1)), art-475/par-1 — https://japanlaw.org/ja/local-tax-act/art-475/par-1 · https://japanlaw.org/l/325AC0000000226/art-475/par-1
- art-475/par-2: この項 → 地方税法 第四百七十五条第二項 (Article 475, paragraph (2)), art-475/par-2 — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- art-475/par-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第一項 (Article 480, paragraph (1)), art-480/par-1 — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- art-475/par-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第二項 (Article 480, paragraph (2)), art-480/par-2 — https://japanlaw.org/ja/local-tax-act/art-480/par-2 · https://japanlaw.org/l/325AC0000000226/art-480/par-2
- art-475/par-2: 第四百八十条第一項から第三項まで → 地方税法 第四百八十条第三項 (Article 480, paragraph (3)), art-480/par-3 — https://japanlaw.org/ja/local-tax-act/art-480/par-3 · https://japanlaw.org/l/325AC0000000226/art-480/par-3

## Cited by

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

- 地方税法 第四百七十五条第二項（たばこ税の期限後申告及び修正申告納付） — https://japanlaw.org/ja/local-tax-act/art-475/par-2 · https://japanlaw.org/l/325AC0000000226/art-475/par-2
- 地方税法 第四百八十条第一項（たばこ税の更正又は決定） — https://japanlaw.org/ja/local-tax-act/art-480/par-1 · https://japanlaw.org/l/325AC0000000226/art-480/par-1
- 地方税法 附則第九条第六項（市町村たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-9/par-6
- 地方税法 附則第十四条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-14/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-14/par-6
- 地方税法 附則第十七条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-17/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-17/par-6
- 地方税法 附則第十二条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-12/par-6
- 地方税法 附則第二十条第七項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-20/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-20/par-7
- 地方税法 附則第二十三条第六項（市町村たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-23/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-23/par-6
- 地方税法 附則第二十五条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-25/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-25/par-6
- 地方税法 附則第二十六条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-26/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-26/par-6

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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-20261027T214204-082, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-142, 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