# 地方税法 / Local Tax Act — 第七百三十三条の十四 (Article 733-14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-733-14. 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: 第七百三十三条の十四 (Article 733-14)（法定外目的税の申告納付の手続等） — address `art-733-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-733-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-733-14 - 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. --- ### 第七百三十三条の十四（法定外目的税の申告納付の手続等） — Filing and Payment Procedures, etc. for Non-Statutory Earmarked Taxes caption: machine translation, not official art-733-14 · https://japanlaw.org/ja/local-tax-act/art-733-14 · https://japanlaw.org/l/325AC0000000226/art-733-14 **第一項** 法定外目的税を申告納付すべき納税者は、当該地方団体の条例で定める期間内における課税標準額、税額その他同条例で定める事項を記載した申告書を同条例で定める納期限までに地方団体の長に提出し、及びその申告した税額を当該地方団体に納付しなければならない。 art-733-14/par-1 · https://japanlaw.org/ja/local-tax-act/art-733-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-14/par-1 A taxpayer who is to file and pay a non-statutory earmarked tax must submit to the head of the local government, by the due date for payment specified by the Prefectural or Municipal Ordinance of the local government in question, a return stating the amount of the tax base for the period specified by that ordinance, the amount of tax and other matters specified by that ordinance, and pay the declared amount of tax to that local government. machine translation, not official **第二項** 前項の規定によつて申告書を提出した者は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、当該地方団体の条例で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正により増加した税額があるときは、これを納付しなければならない。 art-733-14/par-2 · https://japanlaw.org/ja/local-tax-act/art-733-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-14/par-2 A person who has filed a return under the preceding paragraph and who must amend the amount of the tax base or the amount of tax relating to the return after filing it must, without delay, file an amended return in the form specified by the Prefectural or Municipal Ordinance of the local government in question, and, if there is an increase in the amount of tax due to the amendment, pay it. machine translation, not official --- ## Cites - art-733-14/par-1: 同条 → 地方税法 第七百三十三条の十四 (Article 733-14), art-733-14 — https://japanlaw.org/ja/local-tax-act/art-733-14 · https://japanlaw.org/l/325AC0000000226/art-733-14 - art-733-14/par-2: 前項 → 地方税法 第七百三十三条の十四第一項 (Article 733-14, paragraph (1)), art-733-14/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-14/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第七百三十三条の十四第一項（法定外目的税の申告納付の手続等） — https://japanlaw.org/ja/local-tax-act/art-733-14/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-14/par-1 - 地方税法 第七百三十三条の十四第二項（法定外目的税の申告納付の手続等） — https://japanlaw.org/ja/local-tax-act/art-733-14/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-14/par-2 - 地方税法 第七百三十三条の十六第一項（法定外目的税に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1 - 地方税法 第七百三十三条の十七第二項（法定外目的税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-733-17/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-17/par-2 - 地方税法 第七百三十三条の二十第一項（納期限後に納付し、又は申告納入する法定外目的税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-733-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-20/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-20261027T214204-175, 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