# 地方税法 / Local Tax Act — 第七百一条の六十 (Article 701-60) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-701-60. 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: 第七百一条の六十 (Article 701-60)（納期限後に納付する事業所税の延滞金） — address `art-701-60` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-60 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-60 - 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. --- ### 第七百一条の六十（納期限後に納付する事業所税の延滞金） — Delinquency Charge on Business Office Tax Paid after the Due Date for Payment caption: machine translation, not official art-701-60 · https://japanlaw.org/ja/local-tax-act/art-701-60 · https://japanlaw.org/l/325AC0000000226/art-701-60 **第一項** 事業所税の納税者は、事業所税の納期限後にその税金を納付する場合には、当該税額に、事業所税の納期限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（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、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なければならない。 art-701-60/par-1 · https://japanlaw.org/ja/local-tax-act/art-701-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-60/par-1 When a taxpayer of the business office tax pays the tax after the due date for payment of business office tax, the taxpayer must pay it with an amount of delinquency charge added, which is the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the periods listed in the following items, according to the category of tax amount listed in each item), according to the number of days in the period from the day following the due date for payment of business office tax to the day of payment. machine translation, not official **一** その提出期限までに提出した申告書に係る税額　当該税額に係る事業所税の納期限の翌日から一月を経過する日までの期間 art-701-60/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-701-60/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-701-60/par-1/item-1 The tax amount relating to a return filed by the deadline for filing: the period up to the day on which one month elapses from the day following the due date for payment of business office tax relating to that tax amount machine translation, not official **二** その提出期限後に提出した申告書に係る税額　当該提出し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 art-701-60/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-701-60/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-701-60/par-1/item-2 The tax amount relating to a return filed after the deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day machine translation, not official **三** 修正申告書に係る税額　修正申告書を提出し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 art-701-60/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-701-60/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-701-60/par-1/item-3 Tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day machine translation, not official **第二項** 指定都市等の長は、納税者が事業所税の納期限までに税金を納付しなかつ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-701-60/par-2 · https://japanlaw.org/ja/local-tax-act/art-701-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-60/par-2 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's failure to pay the tax by the due date for payment of business office tax. machine translation, not official --- ## Cites - art-701-60/par-2: 前項 → 地方税法 第七百一条の六十第一項 (Article 701-60, paragraph (1)), art-701-60/par-1 — https://japanlaw.org/ja/local-tax-act/art-701-60/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-60/par-1 ## 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 第七百一条の六十第二項（納期限後に納付する事業所税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-701-60/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-60/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 --- ## 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-20261027T214204-164, 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