# 地方税法 / Local Tax Act — 第七十四条の二十二 (Article 74-22)

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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: 第七十四条の二十二 (Article 74-22)（納期限後に納付するたばこ税の延滞金） — address `art-74-22`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-22
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-22
- 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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### 第七十四条の二十二（納期限後に納付するたばこ税の延滞金） — Delinquency Charges on Tobacco Tax Paid After the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-74-22 · https://japanlaw.org/ja/local-tax-act/art-74-22 · https://japanlaw.org/l/325AC0000000226/art-74-22</sup>

    **第一項**  たばこ税の申告納税者は、第七十四条の十第一項又は第三項の納期限後にそのたばこ税を納付する場合には、その税額に、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（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、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。
    <sup>art-74-22/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1</sup>
    A taxpayer filing returns for tobacco tax who pays that tobacco tax after the due date for payment under Article 74-10, paragraph (1) or (3) must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period listed in each of the following items according to the classification of tax amount listed in that item), according to the number of days in the period from the day following that due date for payment to the date of payment:
    <sup>machine translation, not official</sup>

      **一**  その提出期限までに提出した申告書に係る税額　当該税額に係る第七十四条の十第一項又は第三項の納期限の翌日から一月を経過する日までの期間
      <sup>art-74-22/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-74-22/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-1</sup>
      tax amount relating to a return filed by its deadline for filing: the period up to the day on which one month elapses from the day following the due date for payment under Article 74-10, paragraph (1) or (3) relating to that tax amount;
      <sup>machine translation, not official</sup>

      **二**  その提出期限後に提出した申告書に係る税額　当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
      <sup>art-74-22/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-74-22/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-2</sup>
      tax amount relating to a return filed after its deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day;
      <sup>machine translation, not official</sup>

      **三**  修正申告書に係る税額　修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
      <sup>art-74-22/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-74-22/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1/item-3</sup>
      tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day.
      <sup>machine translation, not official</sup>

    **第二項**  たばこ税の納税者は、第七十四条の十三第一項の納期限（納期限の延長があつたときは、その延長された納期限。以下この節において同じ。）後にそのたばこ税を納付する場合には、その税額に、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。
    <sup>art-74-22/par-2 · https://japanlaw.org/ja/local-tax-act/art-74-22/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-2</sup>
    A taxpayer of tobacco tax who pays that tobacco tax after the due date for payment under Article 74-13, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section) must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying it 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 that due date for payment), according to the number of days in the period from the day following that due date for payment to the date of payment.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、申告納税者又は納税者が第七十四条の十第一項若しくは第三項の納期限又は第七十四条の十三第一項の納期限までにたばこ税を納付しなかつたことについてやむを得ない理由があると認める場合には、前二項の延滞金額を減免することができる。
    <sup>art-74-22/par-3 · https://japanlaw.org/ja/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3</sup>
    Where the prefectural governor finds that there are unavoidable reasons for a taxpayer filing returns or a taxpayer not having paid tobacco tax by the due date for payment under Article 74-10, paragraph (1) or (3) or the due date for payment under Article 74-13, paragraph (1), the governor may reduce or exempt the amount of delinquency charge referred to in the preceding two paragraphs.
    <sup>machine translation, not official</sup>

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## Cites
- art-74-22/par-1: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- art-74-22/par-1: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- art-74-22/par-1/item-1: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- art-74-22/par-1/item-1: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- art-74-22/par-2: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- art-74-22/par-3: 第七十四条の十第一項 → 地方税法 第七十四条の十第一項 (Article 74-10, paragraph (1)), art-74-10/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-1
- art-74-22/par-3: 第三項 → 地方税法 第七十四条の十第三項 (Article 74-10, paragraph (3)), art-74-10/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-10/par-3
- art-74-22/par-3: 第七十四条の十三第一項 → 地方税法 第七十四条の十三第一項 (Article 74-13, paragraph (1)), art-74-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-13/par-1
- art-74-22/par-3: 前二項 → 地方税法 第七十四条の二十二第一項 (Article 74-22, paragraph (1)), art-74-22/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-1
- art-74-22/par-3: 前二項 → 地方税法 第七十四条の二十二第二項 (Article 74-22, paragraph (2)), art-74-22/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-22/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-2

## Cited by

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

- 地方税法 第七十四条の二十二第三項（納期限後に納付するたばこ税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-74-22/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-22/par-3
- 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 附則第五条第六項（道府県たばこ消費税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3611-14/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-3611-14/art-5/par-6
- 地方税法 附則第七条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-7/par-6
- 地方税法 附則第九条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-9/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-9/par-6
- 地方税法 附則第六条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-6/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-6/par-6
- 地方税法 附則第十二条第七項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-12/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-12/par-7
- 地方税法 附則第十条第六項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-10/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-10/par-6
- 地方税法 附則第十二条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-12/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-12/par-6
- 地方税法 附則第十三条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-13/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-13/par-6

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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-20261027T214204-083, 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