# 地方税法 / Local Tax Act — 第七十二条の六十六 (Article 72-66)

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- 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: 第七十二条の六十六 (Article 72-66)（事業税に係る督促） — address `art-72-66`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-66
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-66
- 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.

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### 第七十二条の六十六（事業税に係る督促） — Demand Concerning Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-66 · https://japanlaw.org/ja/local-tax-act/art-72-66 · https://japanlaw.org/l/325AC0000000226/art-72-66</sup>

    **第一項**  納税者が納期限（法人の行う事業に対する事業税について更正又は決定があつた場合においては、不足税額の納期限をいう。以下法人の行う事業に対する事業税について同じ。）までに事業税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
    <sup>art-72-66/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-1</sup>
    If a taxpayer fails to pay in full the local government levies relating to the enterprise tax by the due date for payment (in the case where reassessment or determination has been made of the enterprise tax on business conducted by a corporation, meaning the due date for payment of the shortfall tax amount; the same applies hereinafter to the enterprise tax on business conducted by a corporation), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
    <sup>machine translation, not official</sup>

    **第二項**  第十五条の四第一項の規定によつて徴収猶予をした事業税に係る地方団体の徴収金については、前項本文の規定にかかわらず、その徴収猶予をした期間内にこれを完納しない場合でなければ、督促状を発することができない。
    <sup>art-72-66/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-2</sup>
    With respect to local government levies relating to the enterprise tax for which collection has been deferred under Article 15-4, paragraph (1), notwithstanding the main clause of the preceding paragraph, a demand letter may be issued only where they are not paid in full within the period for which collection was deferred.
    <sup>machine translation, not official</sup>

    **第三項**  特別の事情がある道府県においては、当該道府県の条例で第一項に規定する期間と異なる期間を定めることができる。
    <sup>art-72-66/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-3</sup>
    A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in paragraph (1).
    <sup>machine translation, not official</sup>

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## Cites
- art-72-66/par-2: 第十五条の四第一項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-15-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-15-4/par-1
- art-72-66/par-2: 前項 → 地方税法 第七十二条の六十六第一項 (Article 72-66, paragraph (1)), art-72-66/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-1
- art-72-66/par-3: 第一項 → 地方税法 第七十二条の六十六第一項 (Article 72-66, paragraph (1)), art-72-66/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-66/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-1

## Cited by

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

- 地方税法 第七十二条の五十七の二第一項（租税条約に基づく申立てが行われた場合における個人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-57-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-57-2/par-1
- 地方税法 第七十二条の六十六第二項（事業税に係る督促） — https://japanlaw.org/ja/local-tax-act/art-72-66/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-2
- 地方税法 第七十二条の六十六第三項（事業税に係る督促） — https://japanlaw.org/ja/local-tax-act/art-72-66/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-66/par-3

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## 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-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, 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