# 地方税法 / Local Tax Act — 第六百九十条 (Article 690) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-690. 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: 第六百九十条 (Article 690)（納期限後に納付し、又は申告納入する市町村法定外普通税の延滞金） — address `art-690` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-690 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-690 - 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. --- ### 第六百九十条（納期限後に納付し、又は申告納入する市町村法定外普通税の延滞金） — Delinquency Charges on Municipal Non-Statutory Ordinary Tax Paid or Remitted by Return after the Due Date for Payment caption: machine translation, not official art-690 · https://japanlaw.org/ja/local-tax-act/art-690 · https://japanlaw.org/l/325AC0000000226/art-690 **第一項** 市町村法定外普通税の納税者又は特別徴収義務者は、納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下市町村法定外普通税について同様とする。）後にその税金（第六百八十四条の二第二項の規定による修正に因り増加した税額を含む。以下本条において同様とする。）を納付し、又は納入金を納入する場合においては、当該税額又は納入金額に、その納期限の翌日から納付又は納入の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間（同項の規定による修正により増加した税額にあつては、同項の修正申告書が提出された日までの期間又はその日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納付し、又は納入しなければならない。 art-690/par-1 · https://japanlaw.org/ja/local-tax-act/art-690/par-1 · https://japanlaw.org/l/325AC0000000226/art-690/par-1 A taxpayer or special collection agent of municipal non-statutory ordinary tax who pays that tax (including the tax amount increased by the modification under Article 684-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with respect to municipal non-statutory ordinary tax) must pay or remit it together with an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount or amount of remittance by a rate of 14.6 percent per annum (for the period up to the day on which one month elapses from the day following that due date for payment (for the tax amount increased by the modification under Article 684-2, paragraph (2), the period up to the day on which the amended return under Article 684-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day), 7.3 percent per annum), according to the number of days in the period from the day following that due date for payment until the date of payment or remittance. machine translation, not official **第二項** 市町村長は、納税者又は特別徴収義務者が納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつ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-690/par-2 · https://japanlaw.org/ja/local-tax-act/art-690/par-2 · https://japanlaw.org/l/325AC0000000226/art-690/par-2 The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there are unavoidable grounds for the failure of the taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment. machine translation, not official --- ## Cites - art-690/par-1: 第六百八十四条の二第二項 → 地方税法 第六百八十四条の二第二項 (Article 684-2, paragraph (2)), art-684-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-684-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-684-2/par-2 - art-690/par-1: 本条 → 地方税法 第六百九十条 (Article 690), art-690 — https://japanlaw.org/ja/local-tax-act/art-690 · https://japanlaw.org/l/325AC0000000226/art-690 - art-690/par-2: 前項 → 地方税法 第六百九十条第一項 (Article 690, paragraph (1)), art-690/par-1 — https://japanlaw.org/ja/local-tax-act/art-690/par-1 · https://japanlaw.org/l/325AC0000000226/art-690/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第六百九十条第一項（納期限後に納付し、又は申告納入する市町村法定外普通税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-690/par-1 · https://japanlaw.org/l/325AC0000000226/art-690/par-1 - 地方税法 第六百九十条第二項（納期限後に納付し、又は申告納入する市町村法定外普通税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-690/par-2 · https://japanlaw.org/l/325AC0000000226/art-690/par-2 - 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-20261027T202151-196, 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