# 地方税法 / Local Tax Act — 第七十四条の二十四 (Article 74-24)

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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: 第七十四条の二十四 (Article 74-24)（たばこ税の重加算金） — address `art-74-24`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-74-24
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-24
- 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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### 第七十四条の二十四（たばこ税の重加算金） — Substantial Additional Charge on the Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-74-24 · https://japanlaw.org/ja/local-tax-act/art-74-24 · https://japanlaw.org/l/325AC0000000226/art-74-24</sup>

    **第一項**  前条第一項の規定に該当する場合において、申告納税者が課税標準数量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、道府県知事は、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に代えて、その計算の基礎となるべき更正による不足税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-74-24/par-1 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1</sup>
    In the case falling under paragraph (1) of the preceding Article, if the taxpayer filing returns has concealed or disguised all or part of the facts that are to be the basis of calculating the taxable quantity, and has filed a return, an amended return, or the 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 prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of the additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency resulting from the reassessment, or the tax amount increased by the amended return, that is to be the basis of its calculation, by a rate of 35 percent.
    <sup>machine translation, not official</sup>

    **第二項**  前条第二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、申告納税者が課税標準数量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、申告書の提出期限までにこれを提出せず、又は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、道府県知事は、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-74-24/par-2 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2</sup>
    In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), if the taxpayer filing returns has concealed or disguised all or part of the facts that are to be the basis of calculating the taxable quantity, and, based on the facts so concealed or disguised, has failed to file a return by the deadline for filing, or has filed a return after the deadline for filing, filed an amended return, or filed a written request for reassessment, the prefectural governor must collect, in place of the amount of the additional charge for failure to file prescribed in that paragraph, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis of its calculation 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税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-74-24/par-3 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3</sup>
    In the case falling under the preceding two paragraphs, if 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 obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying by a rate of 10 percent, in the case falling under paragraph (1), the tax deficiency resulting from the reassessment, or the tax amount increased by the amended return, that is to be the basis of calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount that is to be the basis of calculation prescribed in that paragraph:
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する課税標準数量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七十四条の二十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、たばこ税について、不申告加算金等を徴収されたことがある場合
      <sup>art-74-24/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3/item-1</sup>
      in the case where an additional charge for failure to file, etc. has been collected with respect to the tobacco tax during the period going back five years from the day preceding the day on which, based on the facts that are to be the basis of calculating the taxable quantity prescribed in the preceding two paragraphs and that have been concealed or disguised, a return was filed after the deadline for filing, an amended return was filed, or a reassessment or determination was made under Article 74-20, paragraphs (1) to (3);
      <sup>machine translation, not official</sup>

      **二**  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七十四条の二十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たばこ税の納税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が成立したたばこ税について、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-74-24/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3/item-2</sup>
      in the case where a specified additional charge for failure to file, etc. has been collected with respect to tobacco tax for which tax liability arose in the year preceding, or the year before the previous year, the year that includes the day on which tax liability arose for the tobacco tax relating to the filing of a return after the deadline for filing, the filing of an amended return, or a reassessment or determination under Article 74-20, paragraphs (1) to (3), or where it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
      <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、前三項の規定に該当する場合において、申告書又は修正申告書の提出について前条第一項ただし書又は第六項に規定する事由があるときは、当該申告により納付すべき税額又は当該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-74-24/par-4 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-4</sup>
    In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to paragraph (1) or in paragraph (6) of the preceding Article for the filing of the return or amended return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the tax amount to be paid by that filing or the tax amount increased by that amended return.
    <sup>machine translation, not official</sup>

    **第五項**  道府県知事は、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、申告納税者に通知しなければならない。
    <sup>art-74-24/par-5 · https://japanlaw.org/ja/local-tax-act/art-74-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-5</sup>
    When the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the taxpayer filing returns without delay.
    <sup>machine translation, not official</sup>

---

## Cites
- art-74-24/par-1: 前条第一項 → 地方税法 第七十四条の二十三第一項 (Article 74-23, paragraph (1)), art-74-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-1
- art-74-24/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-74-24/par-1: 次項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- art-74-24/par-2: 前条第二項 → 地方税法 第七十四条の二十三第二項 (Article 74-23, paragraph (2)), art-74-23/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-2
- art-74-24/par-3: 前二項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- art-74-24/par-3: 前二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- art-74-24/par-3: 第一号 → 地方税法 第七十四条の二十四第三項第一号 (Article 74-24, paragraph (3), item (i)), art-74-24/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3/item-1
- art-74-24/par-3/item-1: 前二項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- art-74-24/par-3/item-1: 前二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- art-74-24/par-3/item-1: 第七十四条の二十第一項から第三項まで → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- art-74-24/par-3/item-1: 第七十四条の二十第一項から第三項まで → 地方税法 第七十四条の二十第二項 (Article 74-20, paragraph (2)), art-74-20/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-2
- art-74-24/par-3/item-1: 第七十四条の二十第一項から第三項まで → 地方税法 第七十四条の二十第三項 (Article 74-20, paragraph (3)), art-74-20/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-3
- art-74-24/par-3/item-2: 第七十四条の二十第一項から第三項まで → 地方税法 第七十四条の二十第一項 (Article 74-20, paragraph (1)), art-74-20/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-1
- art-74-24/par-3/item-2: 第七十四条の二十第一項から第三項まで → 地方税法 第七十四条の二十第二項 (Article 74-20, paragraph (2)), art-74-20/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-2
- art-74-24/par-3/item-2: 第七十四条の二十第一項から第三項まで → 地方税法 第七十四条の二十第三項 (Article 74-20, paragraph (3)), art-74-20/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-20/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-20/par-3
- art-74-24/par-4: 前三項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- art-74-24/par-4: 前三項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2
- art-74-24/par-4: 前三項 → 地方税法 第七十四条の二十四第三項 (Article 74-24, paragraph (3)), art-74-24/par-3 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3
- art-74-24/par-4: 前条第一項 → 地方税法 第七十四条の二十三第一項 (Article 74-23, paragraph (1)), art-74-23/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-1
- art-74-24/par-4: 第六項 → 地方税法 第七十四条の二十三第六項 (Article 74-23, paragraph (6)), art-74-23/par-6 — https://japanlaw.org/ja/local-tax-act/art-74-23/par-6 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-6
- art-74-24/par-5: 第一項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- art-74-24/par-5: 第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/art-74-24/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-2

## Cited by

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

- 地方税法 第七十四条の二十三第五項第一号（たばこ税の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-74-23/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-5/item-1
- 地方税法 第七十四条の二十三第五項第二号（たばこ税の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-74-23/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-74-23/par-5/item-2
- 地方税法 第七十四条の二十四第一項（たばこ税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-74-24/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-1
- 地方税法 第七十四条の二十四第三項（たばこ税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-74-24/par-3 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3
- 地方税法 第七十四条の二十四第三項第一号（たばこ税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-74-24/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-3/item-1
- 地方税法 第七十四条の二十四第四項（たばこ税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-74-24/par-4 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-4
- 地方税法 第七十四条の二十四第五項（たばこ税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-74-24/par-5 · https://japanlaw.org/l/325AC0000000226/art-74-24/par-5
- 地方税法 第七百五十六条第四項（地方税に関する法令の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-756/par-4 · https://japanlaw.org/l/325AC0000000226/art-756/par-4
- 地方税法 第七百五十六条第四項第一号（地方税に関する法令の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-756/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-756/par-4/item-1
- 地方税法 第七百五十六条第四項第二号（地方税に関する法令の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-756/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-756/par-4/item-2
- 地方税法 附則第三条第一項（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1
- 地方税法 附則第八条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-8/par-1
- 地方税法 附則第十八条第七項（電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-18/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-18/par-7
- 地方税法 附則第八条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-8/par-1
- 地方税法 附則第十二条第一項（道府県たばこ税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-12/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-20261027T202151-106, 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-20261027T202151-106, 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