# 地方税法 / Local Tax Act — 第七百一条の五十九 (Article 701-59) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-701-59. 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: 第七百一条の五十九 (Article 701-59)（事業所税の不足税額及びその延滞金の徴収） — address `art-701-59` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-59 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-59 - 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. --- ### 第七百一条の五十九（事業所税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charges for Business Office Tax caption: machine translation, not official art-701-59 · https://japanlaw.org/ja/local-tax-act/art-701-59 · https://japanlaw.org/l/325AC0000000226/art-701-59 **第一項** 指定都市等の徴税吏員は、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（更正による不足税額又は決定による税額をいう。以下本節において同じ。）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する日を納期限として、これを徴収しなければならない。 art-701-59/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-1 Where a reassessment or determination under Article 701-58, paragraphs (1) to (3) has been made and there is a tax deficiency (meaning the tax deficiency due to reassessment or the tax amount due to determination; the same applies hereinafter in this Section), a tax collection official of a designated city, etc. must collect it, with the day on which one month elapses from the day on which the notice under Article 701-58, paragraph (4) was given as the due date for payment. machine translation, not official **第二項** 前項の場合には、その不足税額に第七百一条の四十六第一項又は第七百一条の四十七第一項の納期限（納期限の延長があつたときは、その延長された納期限。次条において「事業所税の納期限」という。）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-701-59/par-2 · https://japanlaw.org/ja/local-tax-act/art-701-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-2 In the case of the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period up to the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 701-46, paragraph (1) or Article 701-47, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; referred to as the "due date for payment of business office tax" in the following Article) to the day of payment, must be added to it and collected. machine translation, not official **第三項** 指定都市等の長は、納税者が前条第一項から第三項まで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理由があると認める場合には、前項の延滞金額を減免することができる。 art-701-59/par-3 · https://japanlaw.org/ja/local-tax-act/art-701-59/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-3 The head of a designated city, etc. may reduce or exempt the amount of delinquency charge under the preceding paragraph if the head finds that there are unavoidable grounds for the taxpayer having received a reassessment or determination under paragraphs (1) to (3) of the preceding Article. machine translation, not official --- ## Cites - art-701-59/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1 - art-701-59/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-2 - art-701-59/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-3 - art-701-59/par-1: 同条第四項 → 地方税法 第七百一条の五十八第四項 (Article 701-58, paragraph (4)), art-701-58/par-4 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-4 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-4 - art-701-59/par-2: 前項 → 地方税法 第七百一条の五十九第一項 (Article 701-59, paragraph (1)), art-701-59/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-1 - art-701-59/par-2: 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-701-59/par-2: 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-701-59/par-2: 次条 → 地方税法 第七百一条の六十 (Article 701-60), art-701-60 — https://japanlaw.org/ja/local-tax-act/art-701-60 · https://japanlaw.org/l/325AC0000000226/art-701-60 - art-701-59/par-3: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-1 - art-701-59/par-3: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-2 - art-701-59/par-3: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/art-701-58/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-58/par-3 - art-701-59/par-3: 前項 → 地方税法 第七百一条の五十九第二項 (Article 701-59, paragraph (2)), art-701-59/par-2 — https://japanlaw.org/ja/local-tax-act/art-701-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-2 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七百一条の五十九第二項（事業所税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-701-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-59/par-2 - 地方税法 第七百一条の五十九第三項（事業所税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-701-59/par-3 · https://japanlaw.org/l/325AC0000000226/art-701-59/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 --- ## 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 - claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-206, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-164, 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