# 地方税法 / Local Tax Act — 第七百三十三条の十九 (Article 733-19)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-733-19. 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: 第七百三十三条の十九 (Article 733-19)（法定外目的税に係る重加算金） — address `art-733-19`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-733-19
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-733-19
- 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.

---

### 第七百三十三条の十九（法定外目的税に係る重加算金） — Substantial Additional Charges on Non-Statutory Earmarked Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-733-19 · https://japanlaw.org/ja/local-tax-act/art-733-19 · https://japanlaw.org/l/325AC0000000226/art-733-19</sup>

  **第一項**  前条第一項の規定に該当する場合において、納税者又は特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、地方団体の長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額（同条第二項の規定の適用がある場合には、同項の規定による加算後の金額）に代えて、その計算の基礎となるべき更正による不足金額又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
  <sup>art-733-19/par-1 · https://japanlaw.org/ja/local-tax-act/art-733-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-1</sup>
  In the case falling under the provisions of paragraph (1) of the preceding Article, where a taxpayer or special collection agent has concealed or disguised the whole or part of the facts that should form the basis of calculating the amount of the tax base, and has submitted a remittance return, an amended return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as a "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the head of a local government must, as provided by Cabinet Order, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article (where paragraph (2) of that Article applies, the amount after the addition under that paragraph), collect an amount of substantial additional charge equal to the amount calculated by multiplying the shortfall amount due to the reassessment or the amount of tax increased by the amended return, which should form the basis of calculating it, by a rate of 35 percent.
  <sup>machine translation, not official</sup>

  **第二項**  前条第三項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者又は特別徴収義務者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、地方団体の長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
  <sup>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</sup>
  In the case falling under the provisions of paragraph (3) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a taxpayer or special collection agent has concealed or disguised the whole or part of the facts that should form the basis of calculating the amount of the tax base, and, based on the facts so concealed or disguised, has failed to submit a remittance return by the deadline for filing it, or has submitted a remittance return after the deadline for filing it, submitted an amended return or submitted a written request for reassessment, the head of a local government must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equal to the amount calculated by multiplying the amount of tax that should form the basis of calculating it by a rate of 40 percent.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これら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、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足金額又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ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-733-19/par-3 · https://japanlaw.org/ja/local-tax-act/art-733-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3</sup>
  In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) only, in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, the shortfall resulting from the reassessment or the amount of tax increased by the amended return that is to form the basis of the calculation prescribed in paragraph (1), when the case falls under paragraph (1), or the amount of tax that is to form the basis of the calculation prescribed in the preceding paragraph, when the case falls under the preceding paragraph.
  <sup>machine translation, not official</sup>

    **一**  前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき納入申告書の提出期限後のその提出、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、不申告加算金等を徴収されたことがある場合
    <sup>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</sup>
    Where, during the period counted back from the day preceding the day on which, based on the concealed or disguised facts that should form the basis of calculating the amount of the tax base prescribed in the preceding two paragraphs, a remittance return was submitted after the deadline for filing it, an amended return was submitted, 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 an additional charge for failure to file, etc. for a non-statutory earmarked tax;
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後のその提出、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、特定不申告加算金等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-733-19/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</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 a 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>

  **第四項**  地方団体の長は、前二項の規定に該当する場合において、納入申告書又は修正申告書の提出について前条第七項に規定する事由があるときは、当該納入申告に係る税額又は修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
  <sup>art-733-19/par-4 · https://japanlaw.org/ja/local-tax-act/art-733-19/par-4 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-4</sup>
  In a case falling under the preceding two paragraphs, if there are grounds prescribed in paragraph (7) of the preceding Article in relation to the filing of the remittance return or amended return, the head of the local government is not to collect the substantial additional charge amount calculated on the basis of the amount of tax relating to that remittance return or the amount of tax increased by the amended return.
  <sup>machine translation, not official</sup>

  **第五項**  地方団体の長は、第一項又は第二項の規定により徴収すべき重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-733-19/par-5 · https://japanlaw.org/ja/local-tax-act/art-733-19/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-5</sup>
  When the head of a local government has determined the substantial additional charge amount to be collected under paragraph (1) or (2), the head must notify the taxpayer or special collection agent of it without delay.
  <sup>machine translation, not official</sup>

---

## Cites
- art-733-19/par-1: 前条第一項 → 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-733-19/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- art-733-19/par-1: 次項 → 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-733-19/par-1: 同条第二項 → 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-733-19/par-2: 前条第三項 → 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-733-19/par-3: 前二項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-1
- art-733-19/par-3: 前二項 → 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-733-19/par-3: 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-733-19/par-3/item-1: 前二項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-1
- art-733-19/par-3/item-1: 前二項 → 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-733-19/par-3/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-733-19/par-3/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-733-19/par-3/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-733-19/par-3/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-733-19/par-3/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-733-19/par-3/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-733-19/par-4: 前二項 → 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-733-19/par-4: 前二項 → 地方税法 第七百三十三条の十九第三項 (Article 733-19, paragraph (3)), art-733-19/par-3 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3
- art-733-19/par-4: 前条第七項 → 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
- art-733-19/par-5: 第一項 → 地方税法 第七百三十三条の十九第一項 (Article 733-19, paragraph (1)), art-733-19/par-1 — https://japanlaw.org/ja/local-tax-act/art-733-19/par-1 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-1
- art-733-19/par-5: 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

## Cited by

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

- 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三項（法定外目的税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-733-19/par-3 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-3
- 地方税法 第七百三十三条の十九第三項第一号（法定外目的税に係る重加算金） — 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
- 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 第七百三十三条の十九第五項（法定外目的税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-733-19/par-5 · https://japanlaw.org/l/325AC0000000226/art-733-19/par-5
- 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
- 地方税法 附則第三十一条第一項（法定外目的税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-31/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-31/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 — Machine translation, batch local-tax-act-20261027T214204-103, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-176, 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