# 地方税法 / Local Tax Act — 第七十二条の四十五 (Article 72-45)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-45. 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: 第七十二条の四十五 (Article 72-45)（納期限後に納付する法人の事業税の延滞金） — address `art-72-45`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-45
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-45
- 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.

---

### 第七十二条の四十五（納期限後に納付する法人の事業税の延滞金） — Delinquency Charge for Corporate Enterprise Tax Paid After the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-72-45 · https://japanlaw.org/ja/local-tax-act/art-72-45 · https://japanlaw.org/l/325AC0000000226/art-72-45</sup>

    **第一項**  法人の行う事業に対する事業税の納税者は、法人の事業税の納期限後にその税金（第七十二条の三十一第二項又は第三項の規定による修正申告により増加した税額を含む。以下この条において同じ。）を納付する場合には、その税額に法人の事業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、当該各号に定める日又は期限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納付しなければならない。
    <sup>art-72-45/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1</sup>
    A taxpayer of enterprise tax on business conducted by corporations who pays the tax (including the tax amount increased by an amended return under Article 72-31, paragraph (2) or (3); the same applies hereinafter in this Article) after the due date for payment of corporate enterprise tax must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following the due date for payment of corporate enterprise tax to the date of payment, by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or date specified in each of the following items according to the category of tax amount listed in that item).
    <sup>machine translation, not official</sup>

      **一**  法人の事業税の納期限前に提出した申告書に係る税額　法人の事業税の納期限の翌日から一月を経過する日
      <sup>art-72-45/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1/item-1</sup>
      tax amount relating to a return submitted before the due date for payment of corporate enterprise tax: the day on which one month has elapsed from the day following the due date for payment of corporate enterprise tax;
      <sup>machine translation, not official</sup>

      **二**  法人の事業税の納期限後に提出した申告書に係る税額　当該提出した日又はその日の翌日から一月を経過する日
      <sup>art-72-45/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1/item-2</sup>
      tax amount relating to a return submitted after the due date for payment of corporate enterprise tax: the date of that submission, or the day on which one month has elapsed from the day following that date;
      <sup>machine translation, not official</sup>

      **三**  修正申告書に係る税額　修正申告書を提出した日（修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限。以下この号において同じ。）又は当該修正申告書を提出した日の翌日から一月を経過する日
      <sup>art-72-45/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1/item-3</sup>
      tax amount relating to an amended return: the date on which the amended return was submitted (where the amended return was submitted before its deadline for filing, the deadline for filing that amended return; the same applies hereinafter in this item) or the day on which one month has elapsed from the day following the date on which that amended return was submitted.
      <sup>machine translation, not official</sup>

    **第二項**  前項の場合において、法人が申告書を提出した日（申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後に修正申告書を提出したときは、詐偽その他不正の行為により事業税を免れた法人が政府又は道府県知事の調査により第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して修正申告書を提出した場合を除き、当該一年を経過する日の翌日から当該修正申告書を提出した日（当該修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限）までの期間は、延滞金の計算の基礎となる期間から控除する。
    <sup>art-72-45/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2</sup>
    In the case of the preceding paragraph, where a corporation submits an amended return after the day on which one year has elapsed from the day following the date on which it submitted a return (where the return was submitted before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year has elapsed to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return) is deducted from the period that forms the basis for calculating the delinquency charge, except where a corporation that has evaded enterprise tax by deception or other wrongful acts submitted the amended return having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made as a result of an investigation by the government or the prefectural governor.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の場合において、第七十二条の三十一第二項又は第三項の規定による修正申告書の提出があつたとき（当該修正申告書に係る事業税について当初申告書が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該修正申告書が提出されたときに限る。）は、当該修正申告書の提出により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して提出した修正申告書に係る事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
    <sup>art-72-45/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3</sup>
    In the case of paragraph (1), where an amended return under Article 72-31, paragraph (2) or (3) has been submitted (limited to where that amended return is submitted after an original return has been submitted for the enterprise tax relating to that amended return and a reassessment reducing the tax payable by the submission of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax") has been made), for the tax amount payable by the submission of that amended return (limited to the tax amount specified by Cabinet Order as the portion up to the tax amount relating to that original return (including the tax amount equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order) are deducted from the period that forms the basis for calculating the delinquency charge.
    <sup>machine translation, not official</sup>

      **一**  当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る法人の事業税の納期限より前である場合には、当該法人の事業税の納期限）の翌日から当該減額更正の通知をした日までの期間
      <sup>art-72-45/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3/item-1</sup>
      the period from the day following the date on which the tax amount payable by the submission of that original return was paid (where that date is before the due date for payment of corporate enterprise tax of the corporation relating to that return, that due date for payment) to the date on which notice of that reassessment reducing the tax was given;
      <sup>machine translation, not official</sup>

      **二**  当該減額更正の通知をした日（当該減額更正が、更正の請求に基づくもの（法人税に係る更正によるものを除く。）である場合又は法人税に係る更正（法人税に係る更正の請求に基づくものに限る。）によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日）の翌日から当該修正申告書を提出した日（当該修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限）までの期間
      <sup>art-72-45/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3/item-2</sup>
      the period from the day following the date on which notice of that reassessment reducing the tax was given (where that reassessment reducing the tax is based on a request for reassessment (excluding those resulting from a reassessment relating to corporation tax), or results from a reassessment relating to corporation tax (limited to one based on a request for reassessment relating to corporation tax), the day on which one year has elapsed counting from the day following the date on which notice of that reassessment reducing the tax was given) to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return).
      <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、納税者が法人の事業税の納期限までにその税金を納付しなかつたことについてやむを得ない事由があると認める場合には、第一項の延滞金額を減免することができる。
    <sup>art-72-45/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-45/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-4</sup>
    If the prefectural governor finds that there are unavoidable grounds for the taxpayer not having paid the tax by the due date for payment of corporate enterprise tax, the governor may reduce or exempt the amount of delinquency charge in paragraph (1).
    <sup>machine translation, not official</sup>

---

## Cites
- art-72-45/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-45/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3
- art-72-45/par-1: この条 → 地方税法 第七十二条の四十五 (Article 72-45), art-72-45 — https://japanlaw.org/ja/local-tax-act/art-72-45 · https://japanlaw.org/l/325AC0000000226/art-72-45
- art-72-45/par-1/item-3: この号 → 地方税法 第七十二条の四十五第一項第三号 (Article 72-45, paragraph (1), item (iii)), art-72-45/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1/item-3
- art-72-45/par-2: 前項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1
- art-72-45/par-2: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1
- art-72-45/par-2: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-3
- art-72-45/par-2: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1
- art-72-45/par-2: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-3
- art-72-45/par-2: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-1
- art-72-45/par-2: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-3
- art-72-45/par-3: 第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1
- art-72-45/par-3: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3
- art-72-45/par-3: この項 → 地方税法 第七十二条の四十五第三項 (Article 72-45, paragraph (3)), art-72-45/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3
- art-72-45/par-3: 前項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2
- art-72-45/par-3: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-3
- art-72-45/par-3: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-3
- art-72-45/par-3: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-1
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-3
- art-72-45/par-3: 第一号 → 地方税法 第七十二条の四十五第三項第一号 (Article 72-45, paragraph (3), item (i)), art-72-45/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3/item-1
- art-72-45/par-4: 第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1

## Cited by

13 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十二条の四十五第一項（納期限後に納付する法人の事業税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1
- 地方税法 第七十二条の四十五第一項第三号（納期限後に納付する法人の事業税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-72-45/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-1/item-3
- 地方税法 第七十二条の四十五第二項（納期限後に納付する法人の事業税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2
- 地方税法 第七十二条の四十五第三項（納期限後に納付する法人の事業税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-72-45/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-3
- 地方税法 第七十二条の四十五第四項（納期限後に納付する法人の事業税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-72-45/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-4
- 地方税法 第七十二条の四十五の二第三項（法人の事業税に係る納期限の延長の場合の延滞金） — https://japanlaw.org/ja/local-tax-act/art-72-45-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/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
- 地方税法 附則第三十項（延滞金額及び延滞加算金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3301-112/par-30 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-30
- 地方税法 附則第十四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-14/par-1
- 地方税法 附則第八条第一項（延滞金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-8/par-1
- 地方税法 附則第七条第二項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3421-25/art-7/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3421-25/art-7/par-2
- 地方税法 附則第五条第九項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-5/par-9 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-9
- 地方税法 附則第七条第四項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-7/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-4

---

## 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-20261027T202151-076, 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-20261027T202151-076, 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