# 地方税法 / Local Tax Act — 第七百三十三条の十八 (Article 733-18)

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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: 第七百三十三条の十八 (Article 733-18)（法定外目的税に係る過少申告加算金及び不申告加算金） — address `art-733-18`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-733-18
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-733-18
- 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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### 第七百三十三条の十八（法定外目的税に係る過少申告加算金及び不申告加算金） — Additional Charges for Understatement and Additional Charges for Failure to File on Non-Statutory Earmarked Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-733-18 · https://japanlaw.org/ja/local-tax-act/art-733-18 · https://japanlaw.org/l/325AC0000000226/art-733-18</sup>

  **第一項**  納入申告書の提出期限までにその提出があつた場合（納入申告書の提出期限後にその提出があつた場合において、第三項ただし書又は第九項の規定の適用があるときを含む。次項において同じ。）において、第七百三十三条の十六第一項又は第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、地方団体の長は、当該更正又は修正申告前の納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足金額又は当該修正申告により増加した税額（次項において「対象不足金額等」という。）に百分の十の割合を乗じて計算した金額に相当する過少申告加算金額を徴収しなければならない。
  <sup>art-733-18/par-1 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-1</sup>
  In the case where a remittance return has been submitted by the deadline for filing it (including the case where a remittance return was submitted after the deadline for filing it and the proviso to paragraph (3) or paragraph (9) applies; the same applies in the following paragraph), if a reassessment under the provisions of Article 733-16, paragraph (1) or (3) has been made or an amended return has been submitted, the head of a local government must, where the head finds that there are no justifiable grounds for there having been an error in the amount of the tax base or the amount of tax relating to the remittance return or amended return preceding that reassessment or amended return, collect an amount of additional charge for understatement equal to the amount calculated by multiplying the shortfall amount due to that reassessment or the amount of tax increased by that amended return (referred to as the "covered shortfall, etc." in the following paragraph) by a rate of 10 percent.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定に該当する場合において、当該対象不足金額等（当該更正又は修正申告前にその更正又は修正申告に係る法定外目的税について更正又は修正申告書の提出があつた場合には、その更正による不足金額又は修正申告により増加した税額の合計額（当該更正又は修正申告前の納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足金額又は修正申告により増加した税額を控除した金額とし、当該法定外目的税についてその納入すべき金額若しくは納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が納入申告書の提出期限までにその提出があつた場合における当該納入申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、同項に規定する過少申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（当該対象不足金額等が当該超える部分に相当する金額に満たないときは、当該対象不足金額等）に百分の五の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-733-18/par-2 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-2</sup>
  In the case falling under the provisions of the preceding paragraph, where the covered shortfall, etc. (where, before the reassessment or amended return concerned, a reassessment was made or an amended return was submitted with respect to the non-statutory earmarked tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the shortfall amount due to that reassessment or the amount of tax increased by that amended return (which, where it has been found that there were justifiable grounds for there having been an error in the amount of the tax base or the amount of tax relating to the remittance return or amended return preceding that reassessment or amended return, is the amount after deducting the shortfall amount due to that reassessment or the amount of tax increased by that amended return, and which, where there has been a reassessment that reduces the amount to be remitted or the amount of tax to be paid for that non-statutory earmarked tax, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, is the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the amount of tax relating to the remittance return in the case where it was submitted by the deadline for filing it and 500,000 yen, the amount of additional charge for understatement prescribed in that paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the covered shortfall, etc. is less than the amount equivalent to the portion in excess, the covered shortfall, etc.) by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第三項**  次の各号のいずれかに該当する場合には、地方団体の長は、当該各号に規定する納入申告、修正申告、決定又は更正により納付し、又は納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、納入申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
  <sup>art-733-18/par-3 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3</sup>
  In the case falling under any of the following items, the head of a local government must collect an amount of additional charge for failure to file equal to the amount calculated by multiplying the amount of tax to be paid or remitted by the remittance return, amended return, determination or reassessment prescribed in that item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by the deadline for filing it:
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後にその提出があつた場合又は第七百三十三条の十六第二項の規定による決定があつた場合
    <sup>art-733-18/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3/item-1</sup>
    Where the remittance return has been submitted after the deadline for filing it, or where a determination has been made under the provisions of Article 733-16, paragraph (2);
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後にその提出があつた後において修正申告書の提出又は第七百三十三条の十六第一項若しくは第三項の規定による更正があつた場合
    <sup>art-733-18/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3/item-2</sup>
    Where, after the remittance return was submitted after the deadline for filing it, an amended return has been submitted or a reassessment has been made under the provisions of Article 733-16, paragraph (1) or (3);
    <sup>machine translation, not official</sup>

    **三**  第七百三十三条の十六第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
    <sup>art-733-18/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3/item-3</sup>
    Where, after a determination under the provisions of Article 733-16, paragraph (2), a reassessment has been made under the provisions of paragraph (3) of that Article.
    <sup>machine translation, not official</sup>

  **第四項**  前項の規定に該当する場合（同項ただし書又は第九項の規定の適用がある場合を除く。次項及び第六項において同じ。）において、前項に規定する納付し、又は納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する修正申告又は更正前にされた当該法定外目的税に係る納入申告書の提出期限後の納入申告又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定により納付し、又は納入すべき税額の合計額（当該納付し、又は納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積税額」という。）を加算した金額。次項において「加算後累積税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付し、又は納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納付し、又は納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-733-18/par-4 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-4</sup>
  In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (9) applies; the same applies in the following paragraph and paragraph (6)), where the amount of tax to be paid or remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the amounts of tax to be paid or remitted by a remittance return filed after the deadline for filing it, or by a reassessment or determination under the provisions of Article 733-16, paragraphs (1) through (3), relating to that non-statutory earmarked tax, made before the amended return or reassessment prescribed in those items (where there has been a reassessment that reduces the amount of tax to be paid or remitted, or a change in the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount of tax equivalent to the portion reduced thereby; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding to the amount calculated under the provisions of that paragraph the amount calculated by multiplying the amount equivalent to the portion in excess (where the amount of tax to be paid or remitted prescribed in that paragraph is less than the amount equivalent to the portion in excess, that amount of tax to be paid or remitted) by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第五項**  第三項の規定に該当する場合において、加算後累積税額（当該加算後累積税額の計算の基礎となつた事実のうちに同項各号に規定する納入申告、修正申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該納税者又は特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
  <sup>art-733-18/par-5 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5</sup>
  In the case falling under the provisions of paragraph (3), where the cumulative tax amount after addition (where, among the facts forming the basis of calculating that cumulative tax amount after addition, there are any for which it is found that there are no grounds attributable to the taxpayer or special collection agent concerned for their not having been taken as the basis of calculating the amount of tax preceding the remittance return, amended return, determination or reassessment prescribed in the items of that paragraph, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting from the total of the amounts calculated by dividing the cumulative tax amount after addition into the amounts set out in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative tax amount into the amounts set out in those items and multiplying each amount by the rate specified in the relevant item:
  <sup>machine translation, not official</sup>

    **一**  五十万円以下の部分に相当する金額　百分の十五の割合
    <sup>art-733-18/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5/item-1</sup>
    The amount equivalent to the portion of 500,000 yen or less: a rate of 15 percent;
    <sup>machine translation, not official</sup>

    **二**  五十万円を超え三百万円以下の部分に相当する金額　百分の二十の割合
    <sup>art-733-18/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5/item-2</sup>
    The amount equivalent to the portion exceeding 500,000 yen and 3,000,000 yen or less: a rate of 20 percent;
    <sup>machine translation, not official</sup>

    **三**  三百万円を超える部分に相当する金額　百分の三十の割合
    <sup>art-733-18/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5/item-3</sup>
    The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent.
    <sup>machine translation, not official</sup>

  **第六項**  第三項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第三項に規定する納付し、又は納入すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-733-18/par-6 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6</sup>
  In the case falling under the provisions of paragraph (3), where any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding three paragraphs, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying the amount of tax to be paid or remitted prescribed in paragraph (3) by a rate of 10 percent:
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後のその提出若しくは修正申告書の提出（当該納入申告書又は修正申告書に係る法定外目的税について地方団体の長の調査による更正又は決定があるべきことを予知してされたものに限る。次号において同じ。）又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、法定外目的税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
    <sup>art-733-18/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-1</sup>
    Where, during the period counted back from the day preceding the day on which the remittance return was submitted after the deadline for filing it, the amended return was submitted (limited to one made with the foreknowledge that a reassessment or determination by an investigation by the head of a local government would be made concerning the non-statutory earmarked tax relating to that remittance return or amended return; the same applies in the following item), or a reassessment or determination was made under the provisions of Article 733-16, paragraphs (1) through (3), to the day five years before that day, the person has been charged, for a non-statutory earmarked tax, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in the following item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 733-19, paragraph (3), item (i));
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後のその提出若しくは修正申告書の提出又は第七百三十三条の十六第一項から第三項までの規定による更正若しくは決定に係る法定外目的税の納税義務又は特別徴収義務が成立した日の属する年の前年及び前々年に納税義務又は特別徴収義務が成立した法定外目的税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
    <sup>art-733-18/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-2</sup>
    Where, for a non-statutory earmarked tax for which a tax liability or special collection obligation arose in the year before, or the year before that, the year containing the day on which the tax liability or special collection obligation arose for the non-statutory earmarked tax relating to the submission of a remittance return after the deadline for filing it, the submission of an amended return, or a reassessment or determination under the provisions of Article 733-16, paragraphs (1) through (3), the person has been charged an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of Article 733-19, paragraph (2) apply) (hereinafter in this item and Article 733-19, paragraph (3), item (ii) referred to as the "specified additional charge for failure to file, etc."), or it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
    <sup>machine translation, not official</sup>

  **第七項**  納入申告書の提出期限後にその提出があつた場合又は修正申告書の提出があつた場合において、その提出が当該納入申告書又は修正申告書に係る法定外目的税について地方団体の長の調査による更正又は決定があるべきことを予知してされたものでないときは、当該納入申告書又は修正申告書に係る税額に係る第三項に規定する不申告加算金額は、同項から第五項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
  <sup>art-733-18/par-7 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-7 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-7</sup>
  In the case where a remittance return has been submitted after the deadline for filing it or an amended return has been submitted, if the submission was not made with the foreknowledge that a reassessment or determination by an investigation by the head of a local government would be made concerning the non-statutory earmarked tax relating to that remittance return or amended return, the amount of additional charge for failure to file prescribed in paragraph (3) relating to the amount of tax relating to that remittance return or amended return is, notwithstanding the provisions of paragraphs (3) through (5), the amount equivalent to the amount calculated by multiplying that amount of tax by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第八項**  地方団体の長は、第一項の規定により徴収すべき過少申告加算金額又は第三項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを納税者又は特別徴収義務者に通知しなければならない。
  <sup>art-733-18/par-8 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-8 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-8</sup>
  Where the head of a local government has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (3), the head must notify the taxpayer or special collection agent of it without delay.
  <sup>machine translation, not official</sup>

  **第九項**  第三項の規定は、第七項の規定に該当する納入申告書の提出があつた場合において、その提出が、納入申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、納入申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
  <sup>art-733-18/par-9 · https://japanlaw.org/ja/local-tax-act/art-733-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-9</sup>
  The provisions of paragraph (3) do not apply where a remittance return falling under the provisions of paragraph (7) has been submitted, if the submission was made in a case specified by Cabinet Order as a case in which it is found that there was an intention to submit it by the deadline for filing the remittance return, and was made by the day on which one month has passed from the deadline for filing the remittance return.
  <sup>machine translation, not official</sup>

---

## Cites
- art-733-18/par-1: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-1: 第九項 → 地方税法 第七百三十三条の十八第九項 (Article 733-18, paragraph (9)), art-733-18/par-9 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-9
- art-733-18/par-1: 次項 → 地方税法 第七百三十三条の十八第二項 (Article 733-18, paragraph (2)), art-733-18/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-2
- art-733-18/par-1: 第七百三十三条の十六第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- art-733-18/par-1: 第三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-3
- art-733-18/par-2: 前項 → 地方税法 第七百三十三条の十八第一項 (Article 733-18, paragraph (1)), art-733-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-1
- art-733-18/par-3/item-1: 第七百三十三条の十六第二項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-2
- art-733-18/par-3/item-2: 第七百三十三条の十六第一項 → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- art-733-18/par-3/item-2: 第三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-3
- art-733-18/par-3/item-3: 第七百三十三条の十六第二項 → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-2
- art-733-18/par-3/item-3: 同条第三項 → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-3
- art-733-18/par-4: 前項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-4: 第九項 → 地方税法 第七百三十三条の十八第九項 (Article 733-18, paragraph (9)), art-733-18/par-9 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-9
- art-733-18/par-4: 次項 → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5
- art-733-18/par-4: 第六項 → 地方税法 第七百三十三条の十八第六項 (Article 733-18, paragraph (6)), art-733-18/par-6 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6
- art-733-18/par-4: 同項第二号 → 地方税法 第七百三十三条の十八第三項第二号 (Article 733-18, paragraph (3), item (ii)), art-733-18/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3/item-2
- art-733-18/par-4: 第三号 → 地方税法 第七百三十三条の十八第三項第三号 (Article 733-18, paragraph (3), item (iii)), art-733-18/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3/item-3
- art-733-18/par-4: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- art-733-18/par-4: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-2
- art-733-18/par-4: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-3
- art-733-18/par-5: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-5: 前二項 → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-4
- art-733-18/par-6: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-6: 前三項 → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-4
- art-733-18/par-6: 前三項 → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5
- art-733-18/par-6/item-1: 次号 → 地方税法 第七百三十三条の十八第六項第二号 (Article 733-18, paragraph (6), item (ii)), art-733-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-2
- art-733-18/par-6/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- art-733-18/par-6/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-2
- art-733-18/par-6/item-1: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-3
- art-733-18/par-6/item-1: 次項 → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-7 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-7
- art-733-18/par-6/item-1: 次条第三項第一号 → 地方税法 第七百三十三条の十九第三項第一号 (Article 733-19, paragraph (3), item (i)), art-733-19/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3/item-1
- art-733-18/par-6/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第一項 (Article 733-16, paragraph (1)), art-733-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-1
- art-733-18/par-6/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第二項 (Article 733-16, paragraph (2)), art-733-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-2
- art-733-18/par-6/item-2: 第七百三十三条の十六第一項から第三項まで → 地方税法 第七百三十三条の十六第三項 (Article 733-16, paragraph (3)), art-733-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-16/par-3
- art-733-18/par-6/item-2: 次条第二項 → 地方税法 第七百三十三条の十九第二項 (Article 733-19, paragraph (2)), art-733-19/par-2 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-2
- art-733-18/par-6/item-2: この号 → 地方税法 第七百三十三条の十八第六項第二号 (Article 733-18, paragraph (6), item (ii)), art-733-18/par-6/item-2 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-2
- art-733-18/par-6/item-2: 次条第三項第二号 → 地方税法 第七百三十三条の十九第三項第二号 (Article 733-19, paragraph (3), item (ii)), art-733-19/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3/item-2
- art-733-18/par-7: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-7: 同項から第五項まで → 地方税法 第七百三十三条の十八第四項 (Article 733-18, paragraph (4)), art-733-18/par-4 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-4
- art-733-18/par-7: 同項から第五項まで → 地方税法 第七百三十三条の十八第五項 (Article 733-18, paragraph (5)), art-733-18/par-5 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5
- art-733-18/par-8: 第一項 → 地方税法 第七百三十三条の十八第一項 (Article 733-18, paragraph (1)), art-733-18/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-1
- art-733-18/par-8: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-9: 第三項 → 地方税法 第七百三十三条の十八第三項 (Article 733-18, paragraph (3)), art-733-18/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-3
- art-733-18/par-9: 第七項 → 地方税法 第七百三十三条の十八第七項 (Article 733-18, paragraph (7)), art-733-18/par-7 — https://japanlaw.org/ja/local-tax-act/art-733-18/par-7 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-7

## Cited by

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

- 地方税法 第十七条の五第六項（更正、決定等の期間制限） — https://japanlaw.org/ja/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- 地方税法 第七百三十三条の十八第一項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-1
- 地方税法 第七百三十三条の十八第二項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-2
- 地方税法 第七百三十三条の十八第四項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-4
- 地方税法 第七百三十三条の十八第五項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-5
- 地方税法 第七百三十三条の十八第六項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6
- 地方税法 第七百三十三条の十八第六項第一号（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-1
- 地方税法 第七百三十三条の十八第六項第二号（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-6/item-2
- 地方税法 第七百三十三条の十八第七項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-7 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-7
- 地方税法 第七百三十三条の十八第八項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-8 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-8
- 地方税法 第七百三十三条の十八第九項（法定外目的税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-733-18/par-9 · https://japanlaw.org/l/325AC0000000226/art-733-18/par-9
- 地方税法 第七百三十三条の十九第一項（法定外目的税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-733-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-1
- 地方税法 第七百三十三条の十九第二項（法定外目的税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-733-19/par-2 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-2
- 地方税法 第七百三十三条の十九第四項（法定外目的税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-733-19/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-4
- 地方税法 附則第四条第一項（過少申告加算金及び不申告加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4/par-1
- 地方税法 附則第四条第一項（不申告加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4/par-1
- 地方税法 附則第二十九条第一項（法定外目的税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-29/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-29/par-1
- 地方税法 附則第二十七条第一項（法定外目的税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-27/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-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-20261027T202151-221, 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-20261027T202151-221, 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