# 地方税法 / Local Tax Act — 第七十三条の三十二 (Article 73-32) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-73-32. 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: 第七十三条の三十二 (Article 73-32)（納期限後に納付する不動産取得税の延滞金） — address `art-73-32` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-73-32 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-73-32 - 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. --- ### 第七十三条の三十二（納期限後に納付する不動産取得税の延滞金） — Delinquency Charges on Real Property Acquisition Tax Paid After the Due Date for Payment caption: machine translation, not official art-73-32 · https://japanlaw.org/ja/local-tax-act/art-73-32 · https://japanlaw.org/l/325AC0000000226/art-73-32 **第一項** 不動産取得税の納税者は、第七十三条の十六の納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下不動産取得税について同じ。）後にその税金を納付する場合においては、当該税額に、そ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（当該納期限（本款の規定により徴収猶予をした税額にあつては、当該徴収猶予をした期間の末日）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納付しなければならない。 art-73-32/par-1 · https://japanlaw.org/ja/local-tax-act/art-73-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-32/par-1 If a taxpayer of the real property acquisition tax pays the tax after the due date for payment under Article 73-16 (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter with respect to the real property acquisition tax), the taxpayer must pay it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed from the day following the due date for payment (or, for a tax amount for which collection has been deferred under the provisions of this Subsection, the day following the last day of the period of that deferral of collection)), according to the number of days in the period from the day following the due date for payment to the date of payment. machine translation, not official **第二項** 道府県知事は、納税者が第七十三条の十六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事由があると認める場合においては、前項の延滞金額を減免することができる。 art-73-32/par-2 · https://japanlaw.org/ja/local-tax-act/art-73-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-32/par-2 The prefectural governor may reduce or exempt the amount of delinquency charge under the preceding paragraph if the governor finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 73-16. machine translation, not official --- ## Cites - art-73-32/par-1: 第七十三条の十六 → 地方税法 第七十三条の十六 (Article 73-16), art-73-16 — https://japanlaw.org/ja/local-tax-act/art-73-16 · https://japanlaw.org/l/325AC0000000226/art-73-16 - art-73-32/par-2: 第七十三条の十六 → 地方税法 第七十三条の十六 (Article 73-16), art-73-16 — https://japanlaw.org/ja/local-tax-act/art-73-16 · https://japanlaw.org/l/325AC0000000226/art-73-16 - art-73-32/par-2: 前項 → 地方税法 第七十三条の三十二第一項 (Article 73-32, paragraph (1)), art-73-32/par-1 — https://japanlaw.org/ja/local-tax-act/art-73-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-73-32/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十三条の三十二第二項（納期限後に納付する不動産取得税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-73-32/par-2 · https://japanlaw.org/l/325AC0000000226/art-73-32/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 - 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 --- ## 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-20261027T202151-101, 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-20261027T202151-101, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-080, 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