# 地方税法 / Local Tax Act — 第七十二条の二十七 (Article 72-27) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-27. 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: 第七十二条の二十七 (Article 72-27)（災害等による期限の延長に係る中間申告納付の特例） — address `art-72-27` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-27 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-27 - 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. --- ### 第七十二条の二十七（災害等による期限の延長に係る中間申告納付の特例） — Special Provisions on Interim Return and Payment Where Due Dates for Payment Are Extended Due to Disaster, etc. caption: machine translation, not official art-72-27 · https://japanlaw.org/ja/local-tax-act/art-72-27 · https://japanlaw.org/l/325AC0000000226/art-72-27 **第一項** 第二十条の五の二第一項の規定に基づく条例の定めるところにより、又は同条第二項の規定により、申告及び納付に関する期限が延長されたことにより、前条第一項の規定による申告納付（以下この条において「中間申告納付」という。）に係る期限と当該中間申告納付に係る事業年度の次条第一項の規定による申告納付に係る期限とが同一の日となる場合には、前条第一項の規定にかかわらず、当該中間申告納付をすることを要しない。 art-72-27/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-27/par-1 Where, as a result of the due date for filing and payment being extended as provided by a Prefectural or Municipal Ordinance pursuant to Article 20-5-2, paragraph (1), or pursuant to paragraph (2) of that Article, the due date for filing and payment under paragraph (1) of the preceding Article (hereinafter in this Article referred to as "interim return and payment") and the due date for filing and payment under paragraph (1) of the following Article for the business year relating to that interim return and payment fall on the same day, notwithstanding paragraph (1) of the preceding Article, that interim return and payment is not required. machine translation, not official --- ## Cites - art-72-27/par-1: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-1 - art-72-27/par-1: 同条第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2 - art-72-27/par-1: 前条第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1 - art-72-27/par-1: この条 → 地方税法 第七十二条の二十七 (Article 72-27), art-72-27 — https://japanlaw.org/ja/local-tax-act/art-72-27 · https://japanlaw.org/l/325AC0000000226/art-72-27 - art-72-27/par-1: 次条第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七十二条の二十七第一項（災害等による期限の延長に係る中間申告納付の特例） — https://japanlaw.org/ja/local-tax-act/art-72-27/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-27/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-20261027T202151-071, 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-20261027T202151-071, 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