# 地方税法 / Local Tax Act — 第五百三十四条 (Article 534) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-534. 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: 第五百三十四条 (Article 534)（鉱産税の不足税額及びその延滞金の徴収） — address `art-534` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-534 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-534 - 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. --- ### 第五百三十四条（鉱産税の不足税額及びその延滞金の徴収） — Collection of the Shortfall Amount of the Mineral Product Tax and Delinquency Charges Thereon caption: machine translation, not official art-534 · https://japanlaw.org/ja/local-tax-act/art-534 · https://japanlaw.org/l/325AC0000000226/art-534 **第一項** 市町村の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足税額（更正に因る不足税額又は決定に因る税額をいう。以下鉱産税について同様とする。）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-534/par-1 · https://japanlaw.org/ja/local-tax-act/art-534/par-1 · https://japanlaw.org/l/325AC0000000226/art-534/par-1 Where a reassessment or determination has been made under Article 533, paragraphs (1) through (3) and there is a shortfall amount (meaning the shortfall amount resulting from a reassessment or the tax amount resulting from a determination; the same applies hereinafter with respect to the mineral product tax), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notice was given under paragraph (4) of that Article as the due date for payment. machine translation, not official **第二項** 前項の場合においては、その不足税額に第五百二十一条の納期限（納期限の延長があつたときは、その延長された納期限とする。以下鉱産税について同様とする。）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（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額を加算して徴収しなければならない。 art-534/par-2 · https://japanlaw.org/ja/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2 In the case referred to in the preceding paragraph, the official must collect the shortfall amount with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying it 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 from the day following that due date for payment up to the day on which one month has elapsed), according to the number of days in the period from the day following the due date for payment under Article 521 (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter with respect to the mineral product tax) to the date of payment. machine translation, not official **第三項** 市町村長は、納税者が前条第一項又は第二項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由があると認める場合においては、前項の延滞金額を減免することができる。 art-534/par-3 · https://japanlaw.org/ja/local-tax-act/art-534/par-3 · https://japanlaw.org/l/325AC0000000226/art-534/par-3 If the mayor of the municipality finds that there were unavoidable grounds for the taxpayer's having been subject to a reassessment or determination under Article 533, paragraph (1) or (2), the mayor may reduce or exempt the amount of delinquency charge under the preceding paragraph. machine translation, not official --- ## Cites - art-534/par-1: 前条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1 - art-534/par-1: 前条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/art-533/par-2 · https://japanlaw.org/l/325AC0000000226/art-533/par-2 - art-534/par-1: 前条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/art-533/par-3 · https://japanlaw.org/l/325AC0000000226/art-533/par-3 - art-534/par-1: 同条第四項 → 地方税法 第五百三十三条第四項 (Article 533, paragraph (4)), art-533/par-4 — https://japanlaw.org/ja/local-tax-act/art-533/par-4 · https://japanlaw.org/l/325AC0000000226/art-533/par-4 - art-534/par-2: 前項 → 地方税法 第五百三十四条第一項 (Article 534, paragraph (1)), art-534/par-1 — https://japanlaw.org/ja/local-tax-act/art-534/par-1 · https://japanlaw.org/l/325AC0000000226/art-534/par-1 - art-534/par-2: 第五百二十一条 → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/local-tax-act/art-521 · https://japanlaw.org/l/325AC0000000226/art-521 - art-534/par-3: 前条第一項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1 - art-534/par-3: 第二項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/art-533/par-2 · https://japanlaw.org/l/325AC0000000226/art-533/par-2 - art-534/par-3: 前項 → 地方税法 第五百三十四条第二項 (Article 534, paragraph (2)), art-534/par-2 — https://japanlaw.org/ja/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第五百三十四条第二項（鉱産税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-534/par-2 · https://japanlaw.org/l/325AC0000000226/art-534/par-2 - 地方税法 第五百三十四条第三項（鉱産税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-534/par-3 · https://japanlaw.org/l/325AC0000000226/art-534/par-3 - 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 --- ## 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-20261027T214204-145, 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