# 地方税法 / Local Tax Act — 第十四条 (Supplementary Provisions, Article 14) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-14. 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: 第十四条 (Supplementary Provisions, Article 14) — address `suppl-3321-60/art-14` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-14 - 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. --- ### 第十四条 suppl-3321-60/art-14 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-14 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-14 **第一項** 新法第七十二条の四十五第二項の規定は、この法律の施行後に新法第七十二条の三十三の規定による修正申告書の提出により納付すべき事業税額に係る延滞金額について適用し、この法律の施行前に旧法第七十二条の三十三の規定による修正申告書の提出により納付すべき事業税額に係る延滞金額については、なお従前の例による。 suppl-3321-60/art-14/par-1 · https://japanlaw.org/ja/local-tax-act/suppl-3321-60/art-14/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3321-60/art-14/par-1 The provisions of Article 72-45, paragraph (2) of the New Act apply to the amount of delinquency charge relating to the amount of enterprise tax to be paid by filing an amended return under Article 72-33 of the New Act after the enforcement of this Act, and with respect to the amount of delinquency charge relating to the amount of enterprise tax to be paid by filing an amended return under Article 72-33 of the Former Act before the enforcement of this Act, the provisions then in force continue to govern. machine translation, not official --- ## Cites - suppl-3321-60/art-14/par-1: 新法第七十二条の四十五第二項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-45/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-45/par-2 - suppl-3321-60/art-14/par-1: 新法第七十二条の三十三 → 地方税法 第七十二条の三十一 (Article 72-31), art-72-31 — https://japanlaw.org/ja/local-tax-act/art-72-31 · https://japanlaw.org/l/325AC0000000226/art-72-31 --- ## 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-20261027T214204-229, 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