# 地方税法 / Local Tax Act — 第七百一条の四十九の二 (Article 701-49-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-701-49-2. 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: 第七百一条の四十九の二 (Article 701-49-2)（事業所税に係る不申告に関する過料） — address `art-701-49-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-49-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-49-2 - 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. --- ### 第七百一条の四十九の二（事業所税に係る不申告に関する過料） — Non-penal Fines for Failure to File Returns for Business Office Tax caption: machine translation, not official art-701-49-2 · https://japanlaw.org/ja/local-tax-act/art-701-49-2 · https://japanlaw.org/l/325AC0000000226/art-701-49-2 **第一項** 指定都市等は、事業所税の納税義務者が正当な事由がなくて第七百一条の四十六第一項若しくは第三項又は第七百一条の四十七第一項若しくは第三項の規定による申告書をこれらの項に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該指定都市等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-701-49-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-49-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-49-2/par-1 A designated city, etc. may, in the case where a person liable for business office tax fails, without justifiable grounds, to submit a return under Article 701-46, paragraph (1) or (3) or Article 701-47, paragraph (1) or (3) by the deadline for filing the return prescribed in those paragraphs, provide, in the Municipal Ordinance of that designated city, etc., for the imposition on that person of a non-penal fine of not more than 100,000 yen. machine translation, not official --- ## Cites - art-701-49-2/par-1: 第七百一条の四十六第一項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-1 - art-701-49-2/par-1: 第三項 → 地方税法 第七百一条の四十六第三項 (Article 701-46, paragraph (3)), art-701-46/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-46/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-46/par-3 - art-701-49-2/par-1: 第七百一条の四十七第一項 → 地方税法 第七百一条の四十七第一項 (Article 701-47, paragraph (1)), art-701-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-47/par-1 - art-701-49-2/par-1: 第三項 → 地方税法 第七百一条の四十七第三項 (Article 701-47, paragraph (3)), art-701-47/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-47/par-3 --- ## 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-20261027T202151-206, 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