# 地方税法 / Local Tax Act — 第六節 (Chapter 2, Section 6)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75. 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: 第六節 (Chapter 2, Section 6) — address `ch-2/sec-6`
- Text: the text as amended with effect from 2027-05-20, standing until 2027-05-25 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270520_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#ch-2/sec-6
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-2/sec-6
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
---
## 第六節 ゴルフ場利用税 — Section 6 Golf Course Use Tax
heading: machine translation, not official
ch-2/sec-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#ch-2/sec-6
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-6/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#ch-2/sec-6/subsec-1
### 第七十五条（ゴルフ場利用税の納税義務者等） — Persons Liable for Golf Course Use Tax, etc.
caption: machine translation, not official
art-75 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75
**第一項** ゴルフ場利用税は、ゴルフ場の利用に対し、利用の日ごとに定額によつて、当該ゴルフ場所在の道府県において、その利用者に課する。
art-75/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75/par-1
Golf course use tax is imposed on users of a golf course, at a fixed amount for each day of use, in the prefecture in which that golf course is located.
machine translation, not official
### 第七十五条の二（年少者等のゴルフ場の利用に対するゴルフ場利用税の非課税） — Non-Taxation of Golf Course Use Tax on Use of Golf Courses by Young Persons, etc.
caption: machine translation, not official
art-75-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2
**第一項** 道府県は、次の各号に掲げる者がゴルフ場の利用を行う場合（次の各号に掲げる者が当該各号に掲げる者である旨を証明する場合に限る。）には、当該ゴルフ場の利用に対しては、ゴルフ場利用税を課することができない。
art-75-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2/par-1
A prefecture may not impose golf course use tax on the use of a golf course where a person listed in the following items uses the golf course (limited to where the person listed in the items proves that the person is a person listed in the relevant item).
machine translation, not official
**一** 年齢十八歳未満の者
art-75-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2/par-1/item-1
a person under 18 years of age;
machine translation, not official
**二** 年齢七十歳以上の者
art-75-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2/par-1/item-2
a person aged 70 or older;
machine translation, not official
**三** 第二十三条第一項第十号に規定する障害者（前二号に掲げる者を除く。）
art-75-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2/par-1/item-3
a person with a disability prescribed in Article 23, paragraph (1), item (x) (excluding those listed in the preceding two items).
machine translation, not official
### 第七十五条の三（国民スポーツ大会等の場合におけるゴルフ場利用税の非課税） — Non-Taxation of Golf Course Use Tax in Cases of the National Sports Festival, etc.
caption: machine translation, not official
art-75-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-3
**第一項** 前条に定めるもののほか、道府県は、次に掲げるゴルフ場の利用に対しては、ゴルフ場利用税を課することができない。
art-75-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-3/par-1
In addition to what is provided for in the preceding Article, a prefecture may not impose golf course use tax on the following uses of a golf course:
machine translation, not official
**一** スポーツ基本法（平成二十三年法律第七十八号）第二十六条第一項に規定する国民スポーツ大会のゴルフ競技に参加する選手が当該国民スポーツ大会のゴルフ競技として、又はその公式の練習のためにゴルフを行う場合（道府県知事又は道府県の教育委員会がその旨を証明する場合に限る。）の当該ゴルフ場の利用
art-75-3/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-3/par-1/item-1
the use of a golf course where an athlete participating in the golf competition of the National Sports Festival prescribed in Article 26, paragraph (1) of the Basic Act on Sport (Act No. 78 of 2011) plays golf as the golf competition of that National Sports Festival or for official practice for it (limited to where the prefectural governor or the board of education of the prefecture certifies that fact);
machine translation, not official
**二** 学校教育法第一条に規定する学校（幼稚園を除く。）の学生、生徒若しくは児童又はこれらの者を引率する教員が当該学校の教育活動（総務省令で定めるものに限る。）としてゴルフを行う場合（当該学校の学長又は校長がその旨を証明する場合に限る。）の当該ゴルフ場の利用
art-75-3/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-3/par-1/item-2
the use of a golf course where a student, pupil or child of a school prescribed in Article 1 of the School Education Act (excluding kindergartens), or a teacher leading them, plays golf as an educational activity of that school (limited to those specified by Order of the Ministry of Internal Affairs and Communications) (limited to where the president or principal of that school certifies that fact).
machine translation, not official
### 第七十六条（ゴルフ場利用税の税率） — Tax Rate of Golf Course Use Tax
caption: machine translation, not official
art-76 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-76
**第一項** ゴルフ場利用税の標準税率は、一人一日につき八百円とする。
art-76/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-76/par-1
The standard tax rate of golf course use tax is 800 yen per person per day.
machine translation, not official
**第二項** 道府県は、前項に定める標準税率を超える税率でゴルフ場利用税を課する場合には、千二百円を超える税率で課することができない。
art-76/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-76/par-2
Where a prefecture imposes golf course use tax at a tax rate exceeding the standard tax rate specified in the preceding paragraph, it may not impose it at a tax rate exceeding 1,200 yen.
machine translation, not official
**第三項** 道府県は、ゴルフ場の整備の状況等に応じて、ゴルフ場利用税の税率に差等を設けることができる。この場合においては、前項の規定を準用する。
art-76/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-76/par-3
A prefecture may establish differentials in the rate of the golf course use tax according to the state of development of golf courses and other factors. In this case, the provisions of the preceding paragraph apply mutatis mutandis.
machine translation, not official
### 第七十七条（徴税吏員のゴルフ場利用税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Relating to the Golf Course Use Tax
caption: machine translation, not official
art-77 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77
**第一項** 道府県の徴税吏員は、ゴルフ場利用税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号から第三号までの者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-77/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1
In the case where it is necessary for an examination relating to the assessment and collection of the golf course use tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of the persons in items (i) to (iii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 特別徴収義務者
art-77/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-1
a special collection agent;
machine translation, not official
**二** 納税義務者又は納税義務があると認められる者
art-77/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-2
a person liable for tax or a person found to have tax liability;
machine translation, not official
**三** 前二号に掲げる者に金銭又は物品を給付する義務があると認められる者
art-77/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-3
a person found to have an obligation to give money or goods to the persons listed in the preceding two items;
machine translation, not official
**四** 前三号に掲げる者以外の者で当該ゴルフ場利用税の賦課徴収に関し直接関係があると認められる者
art-77/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-4
a person other than the persons listed in the preceding three items who is found to be directly related to the assessment and collection of the golf course use tax in question.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、前項第三号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-77/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-2
A successor corporation in a company split pertaining to a split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by the split; the same applies hereinafter in this paragraph), and a splitting corporation pertaining to a split in which a person listed in that item is the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph), are to be included in the persons found to have an obligation to give money or goods as prescribed in item (iii) of the preceding paragraph.
machine translation, not official
**第三項** 第一項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-77/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-77/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-4
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** ゴルフ場利用税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第九十四条第六項の定めるところによる。
art-77/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-5
With regard to an examination relating to the delinquent tax collection procedure for the golf course use tax, notwithstanding the provisions of paragraph (1), Article 94, paragraph (6) governs.
machine translation, not official
**第六項** 第一項又は第四項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-77/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-6
The authority of a prefectural tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第七十八条（ゴルフ場利用税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. in Connection with the Golf Course Use Tax
caption: machine translation, not official
art-78 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-78/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-78/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-78/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-78/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1/item-3
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-78/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第七十九条（ゴルフ場利用税の納税管理人） — Tax Agent for the Golf Course Use Tax
caption: machine translation, not official
art-79 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79
**第一項** ゴルフ場利用税の特別徴収義務者は、納入義務を負う道府県内に住所、居所、事務所又は事業所（以下この項において「住所等」という。）を有しない場合においては、納入に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-79/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-1
A special collection agent for the golf course use tax who does not have an address, residence, office or place of business (hereinafter in this paragraph referred to as the "address, etc.") in the prefecture to which the obligation to remit is owed must, in order to have all matters relating to remittance handled, either appoint a tax agent from among persons who have an address, etc. within an area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for, and obtain, approval to appoint as a tax agent a person who has an address, etc. outside that area and who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is about to be changed.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該特別徴収義務者は、当該特別徴収義務者に係るゴルフ場利用税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-79/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-2
Notwithstanding the provisions of the preceding paragraph, a special collection agent referred to in that paragraph is not required to appoint a tax agent if the agent has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the golf course use tax pertaining to the agent.
machine translation, not official
### 第八十条（ゴルフ場利用税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Relating to False Reports, etc. Concerning the Tax Agent for the Golf Course Use Tax
caption: machine translation, not official
art-80 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-80
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-80/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-80/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-80/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-80/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the penalty prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
### 第八十一条（ゴルフ場利用税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report the Tax Agent for the Golf Course Use Tax
caption: machine translation, not official
art-81 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-81
**第一項** 道府県は、第七十九条第二項の認定を受けていないゴルフ場利用税の特別徴収義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な理由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-81/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-81/par-1
In the case where a special collection agent for the golf course use tax who has not obtained the certification referred to in Article 79, paragraph (2) and who has not obtained the approval referred to in paragraph (1) of that Article fails, without justifiable grounds, to report a tax agent that is to be reported pursuant to the provisions of that paragraph, a prefecture may establish in its Prefectural Ordinance a provision imposing a non-penal fine of not more than 100,000 yen on that person.
machine translation, not official
## 第二款 徴収 — Subsection 2 Collection
heading: machine translation, not official
ch-2/sec-6/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#ch-2/sec-6/subsec-2
### 第八十二条（ゴルフ場利用税の徴収の方法） — Method of Collecting the Golf Course Use Tax
caption: machine translation, not official
art-82 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-82
**第一項** ゴルフ場利用税の徴収については、特別徴収の方法によらなければならない。
art-82/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-82/par-1
The golf course use tax must be collected by the method of special collection.
machine translation, not official
### 第八十三条（ゴルフ場利用税の特別徴収の手続） — Procedures for Special Collection of the Golf Course Use Tax
caption: machine translation, not official
art-83 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83
**第一項** ゴルフ場利用税を特別徴収によつて徴収しようとする場合においては、ゴルフ場の経営者その他徴収の便宜を有する者を当該道府県の条例によつて特別徴収義務者として指定し、これに徴収させなければならない。
art-83/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-1
In the case where the golf course use tax is to be collected by special collection, the operator of the golf course or another person in a convenient position to collect the tax must be designated as a special collection agent by the Prefectural Ordinance of the prefecture concerned, and be made to collect it.
machine translation, not official
**第二項** 前項の特別徴収義務者は、当該道府県の条例で定める納期限までにその徴収すべきゴルフ場利用税に係る課税標準の総数、税額その他同条例で定める事項を記載した納入申告書を道府県知事に提出し、及びその納入金を当該道府県に納入する義務を負う。
art-83/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
The special collection agent referred to in the preceding paragraph is under an obligation to file with the prefectural governor, by the due date for payment specified by the Prefectural Ordinance of the prefecture concerned, a remittance return stating the total number of the tax base for the golf course use tax to be collected, the amount of tax, and other particulars specified by that Ordinance, and to remit the remittance to the prefecture concerned.
machine translation, not official
**第三項** 前項の規定によつて納入した納入金のうちゴルフ場利用税の納税者が特別徴収義務者に支払わなかつた税金に相当する部分については、特別徴収義務者は、当該納税者に対して求償権を有する。
art-83/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-3
With regard to the portion of the remittance remitted pursuant to the provisions of the preceding paragraph that corresponds to the tax not paid to the special collection agent by the taxpayer of the golf course use tax, the special collection agent has a right to reimbursement against that taxpayer.
machine translation, not official
**第四項** 特別徴収義務者が前項の求償権に基づいて訴えを提起した場合においては、道府県の徴税吏員は、職務上の秘密に関する場合を除くほか、証拠の提供その他必要な援助を与えなければならない。
art-83/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-4
Where a special collection agent has brought an action on the basis of the right to reimbursement referred to in the preceding paragraph, the prefectural tax collection official must provide evidence and other necessary assistance, except in cases involving official secrets.
machine translation, not official
### 第八十四条（ゴルフ場利用税の特別徴収義務者としての登録等） — Registration, etc. as a Special Collection Agent for the Golf Course Use Tax
caption: machine translation, not official
art-84 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84
**第一項** 前条第一項の規定によつてゴルフ場利用税の特別徴収義務者として指定された者は、当該道府県の条例の定めるところによつて、その特別徴収すべきゴルフ場利用税に係るゴルフ場ごとに、当該ゴルフ場におけるゴルフ場利用税の特別徴収義務者としての登録を道府県知事に申請しなければならない。
art-84/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-1
A person designated as a special collection agent for the golf course use tax pursuant to the provisions of paragraph (1) of the preceding Article must, as provided by the Prefectural Ordinance of the prefecture concerned, apply to the prefectural governor, for each golf course pertaining to the golf course use tax that the person is to collect by special collection, for registration as the special collection agent for the golf course use tax at that golf course.
machine translation, not official
**第二項** 道府県知事は、前項の登録の申請を受理した場合においては、その申請をした者に対し、当該道府県の条例の定めるところによつて、その者がゴルフ場利用税を徴収すべき義務を課せられた者であることを証する証票を交付しなければならない。
art-84/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-2
Where the prefectural governor has accepted an application for registration under the preceding paragraph, the governor must, as provided by the Prefectural Ordinance of the prefecture concerned, issue to the applicant a certificate proving that the applicant is a person on whom the obligation to collect the golf course use tax has been imposed.
machine translation, not official
**第三項** 前項の証票の交付を受けた者は、これを当該ゴルフ場の公衆に見やすい箇所に掲示しなければならない。
art-84/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-3
A person who has been issued the certificate referred to in the preceding paragraph must display it at a place in the golf course where it is easily visible to the public.
machine translation, not official
**第四項** 第二項の証票は、他人に貸し付け、又は譲り渡してはならない。
art-84/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-4
The certificate referred to in paragraph (2) must not be lent or transferred to another person.
machine translation, not official
**第五項** 第二項の証票の交付を受けた者は、当該ゴルフ場に係るゴルフ場利用税の特別徴収の義務が消滅した場合においては、その消滅した日から十日以内にその証票を道府県知事に返さなければならない。
art-84/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-5
In the case where the special collection obligation for the golf course use tax pertaining to the golf course has been extinguished, a person who has been issued the certificate referred to in paragraph (2) must return the certificate to the prefectural governor within 10 days from the date of extinguishment.
machine translation, not official
### 第八十五条（ゴルフ場利用税の特別徴収義務者の登録等に関する罪） — Offenses Relating to Registration, etc. as a Special Collection Agent for the Golf Course Use Tax
caption: machine translation, not official
art-85 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-85
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-85/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-85/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条第一項の規定による登録の申請をしなかつたとき。
art-85/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-85/par-1/item-1
if the person fails to file an application for registration under the provisions of paragraph (1) of the preceding Article;
machine translation, not official
**二** 前条第三項から第五項までの規定のいずれかに違反したとき。
art-85/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-85/par-1/item-2
if the person violates any of the provisions of paragraphs (3) to (5) of the preceding Article.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-85/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-85/par-2
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
### 第八十六条（ゴルフ場利用税に係る脱税に関する罪） — Offenses Relating to Tax Evasion in Connection with the Golf Course Use Tax
caption: machine translation, not official
art-86 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86
**第一項** 第八十三条第二項の規定により徴収して納入すべきゴルフ場利用税に係る納入金の全部又は一部を納入しなかつたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-86/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-1
If a person has failed to remit all or part of the remittance for the golf course use tax that is to be collected and remitted pursuant to the provisions of Article 83, paragraph (2), the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の納入しなかつた金額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその納入しなかつた金額に相当する額以下の額とすることができる。
art-86/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-2
Where the amount not remitted as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, depending on the circumstances and notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not more than an amount equivalent to the amount not remitted.
machine translation, not official
**第三項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務に関して第一項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-86/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-3
Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in paragraph (1) in connection with the business of that corporation or person, the fine prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
machine translation, not official
**第四項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-86/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-4
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
### 第八十七条（ゴルフ場利用税に係る更正及び決定） — Reassessment and Determination Concerning the Golf Course Use Tax
caption: machine translation, not official
art-87 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87
**第一項** 道府県知事は、第八十三条第二項の規定による納入申告書（以下ゴルフ場利用税について「申告書」という。）の提出があつた場合においては、当該納入申告に係る課税標準の総数又は税額がその調査したところと異なるときは、これを更正することができる。
art-87/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
Where a remittance return under the provisions of Article 83, paragraph (2) (hereinafter referred to as the "return" with regard to the golf course use tax) has been filed, if the total number of the tax base or the amount of tax pertaining to the remittance return differs from what the prefectural governor has found by investigation, the prefectural governor may reassess it.
machine translation, not official
**第二項** 道府県知事は、特別徴収義務者が申告書を提出しなかつた場合においては、その調査によつて、納入申告すべき課税標準の総数及び税額を決定することができる。
art-87/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
Where a special collection agent has not filed a return, the prefectural governor may determine, on the basis of an investigation, the total number of the tax base and the amount of tax for which a remittance return is to be filed.
machine translation, not official
**第三項** 道府県知事は、前二項の規定によつて更正し、又は決定した課税標準の総数又は税額について、調査によつて、過大であることを発見した場合、又は過少であり、かつ、過少であることが特別徴収義務者の詐偽その他不正の行為によるものであることを発見した場合に限り、これを更正することができる。
art-87/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
The prefectural governor may reassess the total number of the tax base or the amount of tax that has been reassessed or determined under the provisions of the preceding two paragraphs only where the governor has found by investigation that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful act of the special collection agent.
machine translation, not official
**第四項** 道府県知事は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-87/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-4
Where the prefectural governor has made a reassessment or determination under the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay.
machine translation, not official
### 第八十八条（ゴルフ場利用税に係る不足金額及びその延滞金の徴収） — Collection of Shortfall Amounts and Delinquency Charges Thereon in Connection with the Golf Course Use Tax
caption: machine translation, not official
art-88 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-88
**第一項** 道府県の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足金額（更正による納入金の不足額又は決定による納入金額をいう。以下ゴルフ場利用税について同じ。）があるときは、同条第四項の通知をした日から十五日を経過した日を納期限として、これを徴収しなければならない。
art-88/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-88/par-1
Where a reassessment or determination under the provisions of paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the remittance due to the reassessment or the amount of remittance due to the determination; the same applies hereinafter with regard to the golf course use tax), a prefectural tax collection official must collect it, setting as the due date for payment the day on which 15 days have elapsed from the day on which the notice referred to in paragraph (4) of that Article was given.
machine translation, not official
**第二項** 前項の場合においては、その不足金額に第八十三条第二項の納期限（納期限の延長があつたときは、その延長された納期限とする。以下ゴルフ場利用税について同じ。）の翌日から納入の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は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徴収しなければならない。
art-88/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-88/par-2
In the case referred to in the preceding paragraph, the shortfall amount must be collected with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the shortfall amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period until 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 the due date for payment under Article 83, paragraph (2) (where there has been an extension of the due date for payment, the extended due date for payment; the same applies hereinafter with regard to the golf course use tax) until the date of remittance.
machine translation, not official
**第三項** 道府県知事は、特別徴収義務者が前条第一項又は第二項の規定による更正又は決定を受け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おいては、前項の延滞金額を減免することができる。
art-88/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-88/par-3
The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent having been subject to the reassessment or determination under the provisions of paragraph (1) or (2) of the preceding Article.
machine translation, not official
### 第八十九条（納期限後に申告納入するゴルフ場利用税に係る延滞金） — Delinquency Charges on the Golf Course Use Tax Filed and Remitted After the Due Date for Payment
caption: machine translation, not official
art-89 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-89
**第一項** ゴルフ場利用税の特別徴収義務者は、第八十三条第二項の納期限後にその納入金を納入する場合においては、当該納入金額に、その納期限の翌日から納入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入しなければならない。
art-89/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-89/par-1
In the case where a special collection agent for the golf course use tax remits the remittance after the due date for payment under Article 83, paragraph (2), the agent must remit it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the amount of remittance by a rate of 14.6 percent per annum (7.3 percent per annum for the period until 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 the due date for payment until the date of remittance.
machine translation, not official
**第二項** 道府県知事は、特別徴収義務者が第八十三条第二項の納期限までに納入金を納入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おいては、前項の延滞金額を減免することができる。
art-89/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-89/par-2
The prefectural governor may grant a reduction or exemption of the amount of delinquency charge referred to in the preceding paragraph if the governor finds that there is an unavoidable reason for the special collection agent not having remitted the remittance by the due date for payment under Article 83, paragraph (2).
machine translation, not official
### 第九十条（ゴルフ場利用税に係る過少申告加算金及び不申告加算金） — Additional Charges for Understatement and Additional Charges for Failure to File in Connection with the Golf Course Use Tax
caption: machine translation, not official
art-90 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90
**第一項** 申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第八十七条第一項又は第三項の規定による更正があつたときは、道府県知事は、当該更正前の納入申告に係る課税標準の総数又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係るゴルフ場利用税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準の総数又は税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足金額を控除した金額とし、当該ゴルフ場利用税についてその納入すべき金額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
art-90/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-1
In the case where a return has been filed by the deadline for filing (including the case where a return has been filed after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), if a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made, the prefectural governor must, where the governor finds that there is no justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to the reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by 10 percent (where the covered shortfall (where, prior to the reassessment, a reassessment was made with regard to the golf course use tax pertaining to the reassessment, the amount obtained by adding to the covered shortfall the total of the shortfall amounts resulting from that earlier reassessment (where it was found that there was a justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to that reassessment, the amount after deducting the shortfall amount resulting from that reassessment, and where there has been, with regard to that golf course use tax, a reassessment reducing the amount to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the amount of tax pertaining to the return in the case where the return was filed by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by 5 percent).
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、道府県知事は、当該各号に規定する申告、決定又は更正により納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-90/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted pursuant to the return, determination or reassessment prescribed in the relevant item by 15 percent; provided, however, that this does not apply where it is found that there was a justifiable ground for the return not having been filed by the deadline for filing:
machine translation, not official
**一** 申告書の提出期限後にその提出があつた場合又は第八十七条第二項の規定による決定があつた場合
art-90/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2/item-1
in the case where a return has been filed after the deadline for filing, or a determination under the provisions of Article 87, paragraph (2) has been made;
machine translation, not official
**二** 申告書の提出期限後にその提出があつた後において第八十七条第一項又は第三項の規定による更正があつた場合
art-90/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2/item-2
in the case where, after a return has been filed after the deadline for filing, a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made;
machine translation, not official
**三** 第八十七条第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
art-90/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2/item-3
in the case where, after a determination under the provisions of Article 87, paragraph (2) has been made, a reassessment under the provisions of paragraph (3) of that Article has been made.
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該ゴルフ場利用税に係る申告書の提出期限後の申告又は第八十七条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より納入すべき税額の合計額（当該納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納入すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-90/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-3
In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total amount of tax to be remitted, with regard to the golf course use tax, by a return filed after the deadline for filing or by a reassessment or determination under the provisions of Article 87, paragraphs (1) to (3), made prior to the reassessment prescribed in those provisions (where there has been a reassessment reducing the amount of tax to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount of tax equivalent to the portion reduced thereby; referred to in the following paragraph as the "cumulative remitted tax amount"); referred to in the following paragraph as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the amount of tax to be remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, the amount of tax to be remitted) by 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積納入税額（当該加算後累積納入税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納入税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納入税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-90/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4
In the case falling under the provisions of paragraph (2), where the cumulative remitted tax amount after addition (where, among the facts forming the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been used as a basis for calculating the amount of tax before the return, determination or reassessment prescribed in each item of that paragraph, for reasons not attributable to the special collection agent, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item.
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-90/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4/item-1
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-90/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4/item-2
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-90/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第五項** 第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に該当するときは、同項に規定する不申告加算金額は、前三項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、第二項に規定する納入すべき税額に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。
art-90/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-5
In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.
machine translation, not official
**一** 申告書の提出期限後のその提出（当該申告書に係るゴルフ場利用税について道府県知事の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第八十七条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、ゴルフ場利用税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-90/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-5/item-1
in the case where, during the period up to the day five years before the day preceding the day on which a return was filed after the deadline for filing (limited to one filed upon foreseeing that a determination by examination of the prefectural governor was to be made regarding the golf course use tax pertaining to that return; the same applies in the following item) or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to in Article 91, paragraph (3), item (i) as "additional charge for failure to file, etc.") has been collected for the golf course use tax;
machine translation, not official
**二** 申告書の提出期限後のその提出又は第八十七条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ゴルフ場利用税の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特別徴収義務が成立したゴルフ場利用税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）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
art-90/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-5/item-2
in the case where, with regard to golf course use tax for which the special collection obligation arose in the year preceding and the year before the year in which falls the day on which the special collection obligation arose for the golf course use tax pertaining to a return filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3), an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and Article 91, paragraph (3), item (ii) referred to as "specified additional charge for failure to file, etc.") has been collected, or it is found that a determination pertaining to a specified additional charge for failure to file, etc. should be made.
machine translation, not official
**第六項** 申告書の提出期限後にその提出があつた場合において、その提出が当該申告書に係るゴルフ場利用税について道府県知事の調査による決定があるべきことを予知してされたものでないときは、当該申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-90/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-6
In the case where a return has been filed after the deadline for filing, if the filing was not made upon foreseeing that a determination by investigation of the prefectural governor was to be made regarding the golf course use tax pertaining to the return, the amount of additional charge for failure to file prescribed in paragraph (2) pertaining to the amount of tax pertaining to the return is, notwithstanding the provisions of paragraphs (2) to (4), the amount equivalent to the amount calculated by multiplying that amount of tax by 5 percent.
machine translation, not official
**第七項** 道府県知事は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。
art-90/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-7
When a prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor must notify the special collection agent of it without delay.
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-90/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-8
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
machine translation, not official
### 第九十一条（ゴルフ場利用税に係る重加算金） — Substantial Additional Charges in Connection with the Golf Course Use Tax
caption: machine translation, not official
art-91 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91
**第一項** 前条第一項の規定に該当する場合において、特別徴収義務者が課税標準の総数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金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。
art-91/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-1
In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the total number of the tax base, and has filed a return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as the "written request for reassessment") based on the facts concealed or disguised, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of 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 shortfall amount resulting from the correction that is to form the basis of its calculation by 35 percent.
machine translation, not official
**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、特別徴収義務者が課税標準の総数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、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。
art-91/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
In the case falling under the provisions of paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the total number of the tax base, and, based on the facts concealed or disguised, has failed to file a return by the deadline for filing, or has filed a return after the deadline for filing, or has filed a written request for reassessment, the prefectural governor must, in place of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that is to form the basis of its calculation by 40 percent.
machine translation, not official
**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。
art-91/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
machine translation, not official
**一** 前二項に規定する課税標準の総数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又は第八十七条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、ゴルフ場利用税について、不申告加算金等を徴収されたことがある場合
art-91/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3/item-1
in the case where, based on the facts concealed or disguised that are to form the basis for calculating the total number of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected for the golf course use tax during the period up to the day five years before the day preceding the day on which a return was filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made;
machine translation, not official
**二** 申告書の提出期限後のその提出又は第八十七条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ゴルフ場利用税の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特別徴収義務が成立したゴルフ場利用税について、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
art-91/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3/item-2
in the case where, with regard to golf course use tax for which the special collection obligation arose in the year preceding and the year before the year in which falls the day on which the special collection obligation arose for the golf course use tax pertaining to a return filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3), a specified additional charge for failure to file, etc. has been collected, or it is found that a determination pertaining to a specified additional charge for failure to file, etc. should be made.
machine translation, not official
**第四項** 道府県知事は、前二項の規定に該当する場合において、申告書の提出について前条第六項に規定する理由があるときは、当該納入申告に係る税額を基礎として計算した重加算金額を徴収しない。
art-91/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-4
In the case falling under the preceding two paragraphs, if there is a reason prescribed in paragraph (6) of the preceding Article for the filing of the return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the amount of tax pertaining to the remittance return.
machine translation, not official
**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、これを特別徴収義務者に通知しなければならない。
art-91/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-5
When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
machine translation, not official
## 第三款 督促及び滞納処分 — Subsection 3 Demand for Payment and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-6/subsec-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#ch-2/sec-6/subsec-3
### 第九十二条（ゴルフ場利用税に係る督促） — Demand for the Golf Course Use Tax
caption: machine translation, not official
art-92 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-92
**第一項** 特別徴収義務者が納期限（更正又は決定があつた場合においては、不足金額の納期限をいう。以下ゴルフ場利用税について同じ。）までにゴルフ場利用税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合においては、この限りでない。
art-92/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-92/par-1
Where a special collection agent does not pay in full the local government levies pertaining to the golf course use tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the shortfall amount; the same applies hereinafter with regard to the golf course use tax), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply where advance collection is to be carried out.
machine translation, not official
**第二項** 特別の事情がある道府県においては、当該道府県の条例で前項に規定する期間と異なる期間を定めることができる。
art-92/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-92/par-2
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第九十三条（ゴルフ場利用税に係る督促手数料） — Demand Fees for the Golf Course Use Tax
caption: machine translation, not official
art-93 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-93
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県の条例の定めるところによつて、手数料を徴収することができる。
art-93/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-93/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第九十四条（ゴルフ場利用税に係る滞納処分） — Delinquent Tax Collection Procedure for the Golf Course Use Tax
caption: machine translation, not official
art-94 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94
**第一項** ゴルフ場利用税に係る滞納者が次の各号の一に該当するときは、道府県の徴税吏員は、当該ゴルフ場利用税に係る地方団体の徴収金につき、滞納者の財産を差し押さえなければならない。
art-94/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1
When a person delinquent in payment of the golf course use tax falls under any one of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with regard to the local government levies pertaining to the golf course use tax:
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係るゴルフ場利用税に係る地方団体の徴収金を完納しないとき。
art-94/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1/item-1
when the person delinquent in payment has received a demand and has not paid in full the local government levies pertaining to the golf course use tax subject to the demand by the day on which 10 days have elapsed, counting from the day on which the demand letter was issued;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までにゴルフ場利用税に係る地方団体の徴収金を完納しないとき。
art-94/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1/item-2
when the person delinquent in payment has not paid in full the local government levies pertaining to the golf course use tax by the due date for payment designated by the notice pertaining to advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納入の催告書」とする。
art-94/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is deemed to be replaced with "written reminder to remit".
machine translation, not official
**第三項** ゴルフ場利用税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押さえることができる。
art-94/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-3
Where, by the day on which the 10 days prescribed in paragraph (1), item (i) elapse after the due date for payment of the local government levies pertaining to the golf course use tax, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may immediately seize the property.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係るゴルフ場利用税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係るゴルフ場利用税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-94/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-4
Where a compulsory liquidation procedure is carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution to the enforcement agency (where making a request for share distribution of local government levies pertaining to the golf course use tax pertaining to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case pertaining to the request for share distribution) for the local government levies pertaining to the golf course use tax that are in arrears.
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-94/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-5
When a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), and property of a person delinquent in payment set out in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for other local government levies or national taxes, or by a disposition governed by the rules of those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、ゴルフ場利用税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-94/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
In addition to what is provided for in the preceding paragraphs, the delinquent tax collection procedure for the local government levies pertaining to the golf course use tax is carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-94/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第九十五条（ゴルフ場利用税に係る滞納処分に関する罪） — Offenses Relating to the Delinquent Tax Collection Procedure for the Golf Course Use Tax
caption: machine translation, not official
art-95 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95
**第一項** ゴルフ場利用税の特別徴収義務者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-95/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-1
If a special collection agent for the golf course use tax, with the purpose of evading the execution of the delinquent tax collection procedure, has concealed or damaged the property, or disposed of it to the detriment of the prefecture, or engaged in an act of falsely increasing the encumbrances on the property, or has altered its current state and thereby engaged in an act of reducing the value of the property or increasing the expenses for the delinquent tax collection procedure pertaining to that procedure, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 特別徴収義務者の財産を占有する第三者が特別徴収義務者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-95/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-2
The same applies where a third party in possession of the property of a special collection agent commits an act referred to in the preceding paragraph for the purpose of enabling the special collection agent to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき特別徴収義務者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-95/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-3
If a person, knowing the circumstances, becomes the counterparty of the special collection agent or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-95/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第九十五条の二（国税徴収法の例によるゴルフ場利用税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Golf Course Use Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-95-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95-2
**第一項** 第九十四条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う道府県の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-95-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95-2/par-1
In the case of Article 94, paragraph (6), where a person violates, without justifiable grounds, an order of a prefectural tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-95-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
### 第九十六条（国税徴収法の例によるゴルフ場利用税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. in Connection with the Delinquent Tax Collection Procedure for the Golf Course Use Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-96 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-96/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第九十四条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-96/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-1/item-1
in the case referred to in Article 94, paragraph (6), if the person fails to answer, or makes a false statement in response to, questions by a prefectural tax collection official conducted in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第九十四条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-96/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-1/item-2
in the case referred to in Article 94, paragraph (6), if the person refuses, obstructs or evades an inspection by a prefectural tax collection official of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles, conducted in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**三** 第九十四条第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-96/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-1/item-3
in the case referred to in Article 94, paragraph (6), if the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official to present or submit articles, made in accordance with the rules of the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-96/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第九十七条（国税徴収法の例によるゴルフ場利用税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of False Statements in Connection with the Delinquent Tax Collection Procedure for the Golf Course Use Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-97 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-97
**第一項** 第九十四条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-97/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-97/par-1
A person who, in the case referred to in Article 94, paragraph (6), has made a false statement on a matter that is to be stated to the prefectural governor in accordance with the rules of the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第九十八条から第百二条まで 〔削除 / repealed〕
art-98-to-102 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-98-to-102
**第一項** 削除
art-98-to-102/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-98-to-102/par-1
no English for this paragraph
## 第四款 市町村に対する交付 — Subsection 4 Distribution to Municipalities
heading: machine translation, not official
ch-2/sec-6/subsec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#ch-2/sec-6/subsec-4
### 第百三条
art-103 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-103
**第一項** 道府県は、当該道府県内のゴルフ場所在の市町村（特別区を含む。以下この条において同じ。）に対し、総務省令で定めるところにより、当該道府県に納入された当該市町村に所在するゴルフ場に係るゴルフ場利用税の額の十分の七に相当する額を交付するものとする。
art-103/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-103/par-1
A prefecture is to distribute to each municipality (including special wards; the same applies hereinafter in this Article) in the prefecture in which a golf course is located, as provided by Order of the Ministry of Internal Affairs and Communications, an amount equivalent to seven-tenths of the amount of the golf course use tax remitted to the prefecture that pertains to the golf courses located in that municipality.
machine translation, not official
### 第百四条から第百四十三条まで 〔削除 / repealed〕
art-104-to-143 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-104-to-143
**第一項** 削除
art-104-to-143/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-104-to-143/par-1
no English for this paragraph
---
## Cites
- art-75-2/par-1/item-3: 第二十三条第一項第十号 → 地方税法 第二十三条第一項第十号 (Article 23, paragraph (1), item (x)), art-23/par-1/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-1/from-art-23#art-23/par-1/item-10
- art-75-2/par-1/item-3: 前二号 → 地方税法 第七十五条の二第一項第一号 (Article 75-2, paragraph (1), item (i)), art-75-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2/par-1/item-1
- art-75-2/par-1/item-3: 前二号 → 地方税法 第七十五条の二第一項第二号 (Article 75-2, paragraph (1), item (ii)), art-75-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2/par-1/item-2
- art-75-3/par-1: 前条 → 地方税法 第七十五条の二 (Article 75-2), art-75-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-75-2
- art-75-3/par-1/item-1: スポーツ基本法（平成二十三年法律第七十八号）第二十六条第一項 → e-Gov law 423AC1000000078, 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — not held in this collection
- art-75-3/par-1/item-2: 学校教育法第一条 → 学校教育法 第一条 (Article 1), art-1 — https://japanlaw.org/en/school-education-act/art-1 · https://japanlaw.org/l/322AC0000000026/art-1
- art-76/par-2: 前項 → 地方税法 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-76/par-1
- art-76/par-3: 前項 → 地方税法 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-76/par-2
- art-77/par-1: 第一号から第三号まで → 地方税法 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-1
- art-77/par-1: 第一号から第三号まで → 地方税法 第七十七条第一項第二号 (Article 77, paragraph (1), item (ii)), art-77/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-2
- art-77/par-1: 第一号から第三号まで → 地方税法 第七十七条第一項第三号 (Article 77, paragraph (1), item (iii)), art-77/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-3
- art-77/par-1: 次条第一項第一号 → 地方税法 第七十八条第一項第一号 (Article 78, paragraph (1), item (i)), art-78/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1/item-1
- art-77/par-1: 第二号 → 地方税法 第七十八条第一項第二号 (Article 78, paragraph (1), item (ii)), art-78/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1/item-2
- art-77/par-1/item-3: 前二号 → 地方税法 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-1
- art-77/par-1/item-3: 前二号 → 地方税法 第七十七条第一項第二号 (Article 77, paragraph (1), item (ii)), art-77/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-2
- art-77/par-1/item-4: 前三号 → 地方税法 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-1
- art-77/par-1/item-4: 前三号 → 地方税法 第七十七条第一項第二号 (Article 77, paragraph (1), item (ii)), art-77/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-2
- art-77/par-1/item-4: 前三号 → 地方税法 第七十七条第一項第三号 (Article 77, paragraph (1), item (iii)), art-77/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-3
- art-77/par-2: 前項第一号 → 地方税法 第七十七条第一項第一号 (Article 77, paragraph (1), item (i)), art-77/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-1
- art-77/par-2: 本項 → 地方税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-2
- art-77/par-2: 前項第三号 → 地方税法 第七十七条第一項第三号 (Article 77, paragraph (1), item (iii)), art-77/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1/item-3
- art-77/par-3: 第一項 → 地方税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1
- art-77/par-4: 第一項 → 地方税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1
- art-77/par-5: 第一項 → 地方税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1
- art-77/par-5: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-77/par-6: 第一項 → 地方税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1
- art-77/par-6: 第四項 → 地方税法 第七十七条第四項 (Article 77, paragraph (4)), art-77/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-4
- art-78/par-1/item-1: 前条 → 地方税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77
- art-78/par-1/item-2: 前条第一項 → 地方税法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77/par-1
- art-78/par-1/item-3: 前条 → 地方税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-77
- art-78/par-2: 前項 → 地方税法 第七十八条第一項 (Article 78, paragraph (1)), art-78/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-78/par-1
- art-79/par-1: この項 → 地方税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-1
- art-79/par-2: 前項 → 地方税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-1
- art-80/par-1: 前条第一項 → 地方税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-1
- art-80/par-1: 同条第二項 → 地方税法 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-2
- art-80/par-2: 前項 → 地方税法 第八十条第一項 (Article 80, paragraph (1)), art-80/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-80/par-1
- art-81/par-1: 第七十九条第二項 → 地方税法 第七十九条第二項 (Article 79, paragraph (2)), art-79/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-2
- art-81/par-1: 同条第一項 → 地方税法 第七十九条第一項 (Article 79, paragraph (1)), art-79/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-79/par-1
- art-83/par-2: 前項 → 地方税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-1
- art-83/par-2: 同条 → 地方税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83
- art-83/par-3: 前項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
- art-83/par-4: 前項 → 地方税法 第八十三条第三項 (Article 83, paragraph (3)), art-83/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-3
- art-84/par-1: 前条第一項 → 地方税法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-1
- art-84/par-2: 前項 → 地方税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-1
- art-84/par-3: 前項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-2
- art-84/par-4: 第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-2
- art-84/par-5: 第二項 → 地方税法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-2
- art-85/par-1/item-1: 前条第一項 → 地方税法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-1
- art-85/par-1/item-2: 前条第三項から第五項まで → 地方税法 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-3
- art-85/par-1/item-2: 前条第三項から第五項まで → 地方税法 第八十四条第四項 (Article 84, paragraph (4)), art-84/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-4
- art-85/par-1/item-2: 前条第三項から第五項まで → 地方税法 第八十四条第五項 (Article 84, paragraph (5)), art-84/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-84/par-5
- art-85/par-2: 前項 → 地方税法 第八十五条第一項 (Article 85, paragraph (1)), art-85/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-85/par-1
- art-86/par-1: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
- art-86/par-2: 前項 → 地方税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-1
- art-86/par-3: 第一項 → 地方税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-1
- art-86/par-4: 前項 → 地方税法 第八十六条第三項 (Article 86, paragraph (3)), art-86/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-3
- art-86/par-4: 第一項 → 地方税法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-86/par-1
- art-87/par-1: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
- art-87/par-3: 前二項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-87/par-3: 前二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-87/par-4: 前三項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-87/par-4: 前三項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-87/par-4: 前三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-88/par-1: 前条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-88/par-1: 前条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-88/par-1: 前条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-88/par-1: 同条第四項 → 地方税法 第八十七条第四項 (Article 87, paragraph (4)), art-87/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-4
- art-88/par-2: 前項 → 地方税法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-88/par-1
- art-88/par-2: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
- art-88/par-3: 前条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-88/par-3: 第二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-88/par-3: 前項 → 地方税法 第八十八条第二項 (Article 88, paragraph (2)), art-88/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-88/par-2
- art-89/par-1: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
- art-89/par-2: 第八十三条第二項 → 地方税法 第八十三条第二項 (Article 83, paragraph (2)), art-83/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-75#art-83/par-2
- art-89/par-2: 前項 → 地方税法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-89/par-1
- art-90/par-1: 次項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-1: 第八項 → 地方税法 第九十条第八項 (Article 90, paragraph (8)), art-90/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-8
- art-90/par-1: この項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-1
- art-90/par-1: 第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-90/par-1: 第三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-90/par-2/item-1: 第八十七条第二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-90/par-2/item-2: 第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-90/par-2/item-2: 第三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-90/par-2/item-3: 第八十七条第二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-90/par-2/item-3: 同条第三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-90/par-3: 前項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-3: 第八項 → 地方税法 第九十条第八項 (Article 90, paragraph (8)), art-90/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-8
- art-90/par-3: 次項 → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4
- art-90/par-3: 第五項 → 地方税法 第九十条第五項 (Article 90, paragraph (5)), art-90/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-5
- art-90/par-3: 同項第二号 → 地方税法 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2/item-2
- art-90/par-3: 第三号 → 地方税法 第九十条第二項第三号 (Article 90, paragraph (2), item (iii)), art-90/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2/item-3
- art-90/par-3: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-90/par-3: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-90/par-3: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-90/par-4: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-4: 前二項 → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-3
- art-90/par-5: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-5: 前三項 → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-3
- art-90/par-5: 前三項 → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4
- art-90/par-5/item-1: 次号 → 地方税法 第九十条第五項第二号 (Article 90, paragraph (5), item (ii)), art-90/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-5/item-2
- art-90/par-5/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-90/par-5/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-90/par-5/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-90/par-5/item-1: 次項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-6
- art-90/par-5/item-1: 次条第三項第一号 → 地方税法 第九十一条第三項第一号 (Article 91, paragraph (3), item (i)), art-91/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3/item-1
- art-90/par-5/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-90/par-5/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-90/par-5/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-90/par-5/item-2: 次条第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
- art-90/par-5/item-2: この号 → 地方税法 第九十条第五項第二号 (Article 90, paragraph (5), item (ii)), art-90/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-5/item-2
- art-90/par-5/item-2: 次条第三項第二号 → 地方税法 第九十一条第三項第二号 (Article 91, paragraph (3), item (ii)), art-91/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3/item-2
- art-90/par-6: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-6: 同項から第四項まで → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-3
- art-90/par-6: 同項から第四項まで → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-4
- art-90/par-7: 第一項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-1
- art-90/par-7: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-8: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-90/par-8: 第六項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-6
- art-91/par-1: 前条第一項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-1
- art-91/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/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-91/par-1: 次項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
- art-91/par-2: 前条第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-2
- art-91/par-3: 前二項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-1
- art-91/par-3: 前二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
- art-91/par-3: 第一号 → 地方税法 第九十一条第三項第一号 (Article 91, paragraph (3), item (i)), art-91/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3/item-1
- art-91/par-3/item-1: 前二項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-1
- art-91/par-3/item-1: 前二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
- art-91/par-3/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-91/par-3/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-91/par-3/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-91/par-3/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-1
- art-91/par-3/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-2
- art-91/par-3/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-87/par-3
- art-91/par-4: 前二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
- art-91/par-4: 前二項 → 地方税法 第九十一条第三項 (Article 91, paragraph (3)), art-91/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-3
- art-91/par-4: 前条第六項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-86#art-90/par-6
- art-91/par-5: 第一項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-1
- art-91/par-5: 第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-91/par-2
- art-92/par-2: 前項 → 地方税法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-92/par-1
- art-94/par-2: 前項 → 地方税法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1
- art-94/par-2: 同項第一号 → 地方税法 第九十四条第一項第一号 (Article 94, paragraph (1), item (i)), art-94/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1/item-1
- art-94/par-3: 第一項第一号 → 地方税法 第九十四条第一項第一号 (Article 94, paragraph (1), item (i)), art-94/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1/item-1
- art-94/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-94/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-94/par-5: 第一項から第三項まで → 地方税法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1
- art-94/par-5: 第一項から第三項まで → 地方税法 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-2
- art-94/par-5: 第一項から第三項まで → 地方税法 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-3
- art-94/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-94/par-6: 前各項 → 地方税法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1
- art-94/par-6: 前各項 → 地方税法 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-2
- art-94/par-6: 前各項 → 地方税法 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-3
- art-94/par-6: 前各項 → 地方税法 第九十四条第四項 (Article 94, paragraph (4)), art-94/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-4
- art-94/par-6: 前各項 → 地方税法 第九十四条第五項 (Article 94, paragraph (5)), art-94/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-5
- art-94/par-7: 前各項 → 地方税法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-1
- art-94/par-7: 前各項 → 地方税法 第九十四条第二項 (Article 94, paragraph (2)), art-94/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-2
- art-94/par-7: 前各項 → 地方税法 第九十四条第三項 (Article 94, paragraph (3)), art-94/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-3
- art-94/par-7: 前各項 → 地方税法 第九十四条第四項 (Article 94, paragraph (4)), art-94/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-4
- art-94/par-7: 前各項 → 地方税法 第九十四条第五項 (Article 94, paragraph (5)), art-94/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-5
- art-94/par-7: 前各項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-95/par-2: 前項 → 地方税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-1
- art-95/par-3: 前二項 → 地方税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-1
- art-95/par-3: 前二項 → 地方税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-2
- art-95/par-4: 前三項 → 地方税法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-1
- art-95/par-4: 前三項 → 地方税法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-2
- art-95/par-4: 前三項 → 地方税法 第九十五条第三項 (Article 95, paragraph (3)), art-95/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95/par-3
- art-95-2/par-1: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-95-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-95-2/par-2: 前項 → 地方税法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-95-2/par-1
- art-96/par-1/item-1: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-96/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-96/par-1/item-2: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-96/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-96/par-1/item-2: 次号 → 地方税法 第九十六条第一項第三号 (Article 96, paragraph (1), item (iii)), art-96/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-1/item-3
- art-96/par-1/item-3: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-96/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-96/par-2: 前項 → 地方税法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-96/par-1
- art-97/par-1: 第九十四条第六項 → 地方税法 第九十四条第六項 (Article 94, paragraph (6)), art-94/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-94/par-6
- art-97/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-97/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-103/par-1: この条 → 地方税法 第百三条 (Article 103), art-103 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-2/sec-6/from-art-91#art-103
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2027-05-20 (https://laws.e-gov.go.jp/law/325AC0000000226/20270520_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-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-041, 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-20261027T214204-041, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-081, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-084, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-085, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, 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-20261027T214204-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-087, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-088, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-006, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T214204-006, 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