# 地方税法 / Local Tax Act — 第三条の二の二 (Supplementary Provisions, Article 3-2-2)
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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: 第三条の二の二 (Supplementary Provisions, Article 3-2-2)（納期限の延長に係る延滞金の特例） — address `suppl-3251-226/art-3-2-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-2
- 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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### 第三条の二の二（納期限の延長に係る延滞金の特例） — Special Provisions on Delinquency Charges Relating to Extension of the Due Date for Payment
caption: machine translation, not official
suppl-3251-226/art-3-2-2 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-2
**第一項** 当分の間、租税特別措置法第六十六条の三に規定する期間に相当する期間として政令で定める期間内は、政令で定めるところにより、第六十五条第一項、第七十二条の四十五の二第一項及び第三百二十七条第一項に規定する延滞金の年七・三パーセントの割合は、これらの規定及び前条第二項の規定にかかわらず、日本銀行法（平成九年法律第八十九号）第十五条第一項第一号の規定により定められる商業手形の基準割引率の引上げに応じ、年十二・七七五パーセントの割合の範囲内で定める割合とする。
suppl-3251-226/art-3-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2-2/par-1
For the time being, during the period specified by Cabinet Order as a period corresponding to the period prescribed in Article 66-3 of the Act on Special Measures Concerning Taxation, as provided by Cabinet Order, the rate of 7.3 percent per annum for delinquency charges prescribed in Article 65, paragraph (1), Article 72-45-2, paragraph (1) and Article 327, paragraph (1) is, notwithstanding those provisions and the provisions of paragraph (2) of the preceding Article, a rate fixed within the range of 12.775 percent per annum in accordance with an increase in the basic discount rate for commercial bills fixed pursuant to the provisions of Article 15, paragraph (1), item (i) of the Bank of Japan Act (Act No. 89 of 1997).
machine translation, not official
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## Cites
- suppl-3251-226/art-3-2-2/par-1: 租税特別措置法第六十六条の三 → 租税特別措置法 第六十六条の三 (Article 66-3), art-66-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-3 · https://japanlaw.org/l/332AC0000000026/art-66-3
- suppl-3251-226/art-3-2-2/par-1: 第六十五条第一項 → 地方税法 第六十五条第一項 (Article 65, paragraph (1)), art-65/par-1 — https://japanlaw.org/ja/local-tax-act/art-65/par-1 · https://japanlaw.org/l/325AC0000000226/art-65/par-1
- suppl-3251-226/art-3-2-2/par-1: 第七十二条の四十五の二第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-45-2/par-1
- suppl-3251-226/art-3-2-2/par-1: 第三百二十七条第一項 → 地方税法 第三百二十七条第一項 (Article 327, paragraph (1)), art-327/par-1 — https://japanlaw.org/ja/local-tax-act/art-327/par-1 · https://japanlaw.org/l/325AC0000000226/art-327/par-1
- suppl-3251-226/art-3-2-2/par-1: 前条第二項 → 地方税法 附則第三条の二第二項 (Supplementary Provisions, Article 3-2, paragraph (2)), suppl-3251-226/art-3-2/par-2 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-2
- suppl-3251-226/art-3-2-2/par-1: 日本銀行法（平成九年法律第八十九号）第十五条第一項第一号 → e-Gov law 409AC0000000089, 第十五条第一項第一号 (Article 15, paragraph (1), item (i)), art-15/par-1/item-1 — not held in this collection
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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-20261027T202151-236, 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