# 地方税法 / Local Tax Act — 第七十一条の十二 (Article 71-12) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-71-12. 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: 第七十一条の十二 (Article 71-12)（利子割に係る不足金額及びその延滞金の徴収） — address `art-71-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-71-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-12 - 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. --- ### 第七十一条の十二（利子割に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts Relating to the Interest Levy and Delinquency Charges Thereon caption: machine translation, not official art-71-12 · https://japanlaw.org/ja/local-tax-act/art-71-12 · https://japanlaw.org/l/325AC0000000226/art-71-12 **第一項** 道府県の徴税吏員は、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、不足金額（更正による納入金額の不足額又は決定による納入金額をいう。以下本款において同じ。）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-71-12/par-1 · https://japanlaw.org/ja/local-tax-act/art-71-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-1 When a reassessment or determination has been made pursuant to the provisions of paragraphs (1) through (3) of the preceding Article and there is a shortfall amount (meaning the shortfall in the amount of remittance resulting from a reassessment, or the amount of remittance resulting from a determination; the same applies hereinafter in this Subsection), a prefectural tax collection official must collect it, with the day on which one month has passed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment. machine translation, not official **第二項** 前項の場合には、その不足金額に第七十一条の十第二項の納期限（納期限の延長があつたときは、その延長された納期限。第七十一条の十九第一項を除き、以下本款において同じ。）の翌日から納入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-71-12/par-2 · https://japanlaw.org/ja/local-tax-act/art-71-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-2 In the case referred to in the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount 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 from the day following that due date for payment until the day on which one month has passed) in accordance with the number of days in the period from the day following the due date for payment under Article 71-10, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter in this Subsection, except in Article 71-19, paragraph (1)) until the date of remittance must be added to it and collected. machine translation, not official **第三項** 道府県知事は、特別徴収義務者が前条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-71-12/par-3 · https://japanlaw.org/ja/local-tax-act/art-71-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-3 When the prefectural governor finds that there are unavoidable reasons for a special collection agent having been subject to the reassessment or determination under the preceding Article, the governor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-71-12/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の十一第一項 (Article 71-11, paragraph (1)), art-71-11/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-1 - art-71-12/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の十一第二項 (Article 71-11, paragraph (2)), art-71-11/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-2 - art-71-12/par-1: 前条第一項から第三項まで → 地方税法 第七十一条の十一第三項 (Article 71-11, paragraph (3)), art-71-11/par-3 — https://japanlaw.org/ja/local-tax-act/art-71-11/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-3 - art-71-12/par-1: 同条第四項 → 地方税法 第七十一条の十一第四項 (Article 71-11, paragraph (4)), art-71-11/par-4 — https://japanlaw.org/ja/local-tax-act/art-71-11/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-11/par-4 - art-71-12/par-2: 前項 → 地方税法 第七十一条の十二第一項 (Article 71-12, paragraph (1)), art-71-12/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-1 - art-71-12/par-2: 第七十一条の十第二項 → 地方税法 第七十一条の十第二項 (Article 71-10, paragraph (2)), art-71-10/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-10/par-2 - art-71-12/par-2: 第七十一条の十九第一項 → 地方税法 第七十一条の十九第一項 (Article 71-19, paragraph (1)), art-71-19/par-1 — https://japanlaw.org/ja/local-tax-act/art-71-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-19/par-1 - art-71-12/par-3: 前条 → 地方税法 第七十一条の十一 (Article 71-11), art-71-11 — https://japanlaw.org/ja/local-tax-act/art-71-11 · https://japanlaw.org/l/325AC0000000226/art-71-11 - art-71-12/par-3: 前項 → 地方税法 第七十一条の十二第二項 (Article 71-12, paragraph (2)), art-71-12/par-2 — https://japanlaw.org/ja/local-tax-act/art-71-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の十二第二項（利子割に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-71-12/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-2 - 地方税法 第七十一条の十二第三項（利子割に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-71-12/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-12/par-3 - 地方税法 第七十一条の十七第一項（利子割に係る督促） — https://japanlaw.org/ja/local-tax-act/art-71-17/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-17/par-1 - 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-20261027T202151-051, 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-20261027T202151-051, 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