# 地方税法 / Local Tax Act — 第九節 (Chapter 3, Section 9)
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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第九節 (Chapter 3, Section 9) — address `ch-3/sec-9`
- 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-3/sec-9/from-art-669#ch-3/sec-9
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-3/sec-9
- 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.
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## 第九節 市町村法定外普通税 — Section 9 Municipal Non-statutory Ordinary Taxes
heading: machine translation, not official
ch-3/sec-9 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#ch-3/sec-9
### 第六百六十九条（市町村法定外普通税の新設変更） — Establishment or Modification of Municipal Non-statutory Ordinary Taxes
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art-669 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669
**第一項** 市町村は、市町村法定外普通税の新設又は変更（市町村法定外普通税の税率の引下げ、廃止その他の政令で定める変更を除く。次項及び次条第二項において同じ。）をしようとする場合においては、あらかじめ、総務大臣に協議し、その同意を得なければならない。
art-669/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669/par-1
When a municipality intends to establish or modify a municipal non-statutory ordinary tax (excluding a reduction of the tax rate of a municipal non-statutory ordinary tax, its abolition, or other modification specified by Cabinet Order; the same applies in the following paragraph and paragraph (2) of the following Article), it must consult with the Minister for Internal Affairs and Communications in advance and obtain the Minister's consent.
machine translation, not official
**第二項** 市町村は、当該市町村の市町村法定外普通税の一の納税義務者（納税義務者となるべき者を含む。以下本項において同じ。）であつて当該納税義務者に対して課すべき当該市町村法定外普通税の課税標準の合計が当該市町村法定外普通税の課税標準の合計の十分の一を継続的に超えると見込まれる者として総務省令で定めるもの（以下本項において「特定納税義務者」という。）であるものがある場合において、当該市町村法定外普通税の新設又は変更をする旨の条例を制定しようとするときは、当該市町村の議会において、当該特定納税義務者の意見を聴くものとする。
art-669/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669/par-2
Where a municipality has a person liable for a municipal non-statutory ordinary tax of that municipality (including a person who is to become a person liable for tax; the same applies hereinafter in this paragraph) who is specified by Order of the Ministry of Internal Affairs and Communications as a person for whom the total of the tax bases of that municipal non-statutory ordinary tax to be imposed is expected to continuously exceed one-tenth of the total of the tax bases of that municipal non-statutory ordinary tax (referred to as a "specified person liable for tax" in this paragraph), and intends to enact a Municipal Ordinance establishing or modifying that municipal non-statutory ordinary tax, the municipality is to hear the opinion of that specified person liable for tax in the municipal assembly of that municipality.
machine translation, not official
### 第六百七十条
art-670 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670
**第一項** 総務大臣は、前条の規定による協議の申出を受けた場合においては、その旨を財務大臣に通知しなければならない。
art-670/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670/par-1
Upon receiving a request for consultation under the preceding Article, the Minister for Internal Affairs and Communications must notify the Minister of Finance to that effect.
machine translation, not official
**第二項** 財務大臣は、前項の通知を受けた場合において、その協議の申出に係る市町村法定外普通税の新設又は変更について異議があるときは、総務大臣に対してその旨を申し出ることができる。
art-670/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670/par-2
If the Minister of Finance has received the notification under the preceding paragraph and has an objection to the establishment or modification of the municipal non-statutory ordinary tax relating to the request for consultation, the Minister may so state to the Minister for Internal Affairs and Communications.
machine translation, not official
### 第六百七十条の二
art-670-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670-2
**第一項** 総務大臣は、第六百六十九条第一項の同意については、地方財政審議会の意見を聴かなければならない。
art-670-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670-2/par-1
The Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council concerning the consent under Article 669, paragraph (1).
machine translation, not official
### 第六百七十一条（総務大臣の同意） — Consent of the Minister for Internal Affairs and Communications
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art-671 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671
**第一項** 総務大臣は、第六百六十九条第一項の規定による協議の申出を受けた場合には、当該協議の申出に係る市町村法定外普通税について次に掲げる事由のいずれかがあると認める場合を除き、これに同意しなければならない。
art-671/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671/par-1
Upon receiving a request for consultation under Article 669, paragraph (1), the Minister for Internal Affairs and Communications must give consent, except where the Minister finds that any of the following grounds exists with respect to the municipal non-statutory ordinary tax relating to that request for consultation.
machine translation, not official
**一** 国税又は他の地方税と課税標準を同じくし、かつ、住民の負担が著しく過重となること。
art-671/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671/par-1/item-1
The tax has the same tax base as a national tax or another local tax, and would make the burden on residents markedly excessive.
machine translation, not official
**二** 地方団体間における物の流通に重大な障害を与えること。
art-671/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671/par-1/item-2
It would seriously impede the distribution of goods between local governments.
machine translation, not official
**三** 前二号に掲げるものを除くほか、国の経済施策に照らして適当でないこと。
art-671/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671/par-1/item-3
Apart from what is listed in the preceding two items, it is inappropriate in light of the national economic policy.
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### 第六百七十二条（市町村法定外普通税の非課税の範囲） — Scope of Exemption from Municipal Non-statutory Ordinary Taxes
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art-672 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-672
**第一項** 市町村は、次に掲げるものに対しては、市町村法定外普通税を課することができない。
art-672/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-672/par-1
A municipality may not impose a municipal non-statutory ordinary tax on the following.
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**一** 市町村外に所在する土地、家屋、物件及びこれらから生ずる収入
art-672/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-672/par-1/item-1
Land, houses, and articles located outside the municipality, and income arising from them
machine translation, not official
**二** 市町村外に所在する事務所及び事業所において行われる事業並びにこれらから生ずる収入
art-672/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-672/par-1/item-2
Business conducted at offices and places of business located outside the municipality, and income arising from them
machine translation, not official
**三** 公務上又は業務上の事由による負傷又は疾病に基因して受ける給付で政令で定めるもの
art-672/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-672/par-1/item-3
Benefits received on account of injury or illness arising from official duties or occupational causes, as specified by Cabinet Order
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### 第六百七十三条（市町村法定外普通税の徴収の方法） — Method of Collecting Municipal Non-statutory Ordinary Taxes
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art-673 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-673
**第一項** 市町村法定外普通税の徴収については、徴収の便宜に従い、当該市町村の条例の定めるところによつて、普通徴収、申告納付、特別徴収又は証紙徴収の方法によらなければならない。
art-673/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-673/par-1
The collection of a municipal non-statutory ordinary tax must be carried out, for convenience of collection and in accordance with the Municipal Ordinance of the municipality, by the method of ordinary collection, filing and payment, special collection or collection by stamps.
machine translation, not official
### 第六百七十四条（徴税吏員の市町村法定外普通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 Municipal Non-statutory Ordinary Taxes
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art-674 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674
**第一項** 市町村の徴税吏員は、市町村法定外普通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-674/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1
Where necessary for an examination concerning the assessment and collection of a municipal non-statutory ordinary tax, a municipal tax collection official may question the following persons, and may inspect the books and documents relating to the business of the persons listed in items (i) to (iii) (including, where an electronic or magnetic record (meaning a record made in electronic form, magnetic form or any other form that cannot be perceived by human senses and that is used for information processing by a computer) is made or kept in lieu of making or keeping them, that electronic or magnetic record; the same applies in Article 675, paragraph (1), items (i) and (ii)) and other articles, or request the presentation or submission of those articles (including copies of them).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-674/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-1
a person liable for tax or a person found to have tax liability;
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**二** 特別徴収義務者
art-674/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-2
a special collection agent;
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-674/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-3
a person found to have an obligation to provide money or goods to a person 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市町村法定外普通税の賦課徴収に関し直接関係があると認められる者
art-674/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-4
a person other than those listed in the preceding three items who is found to be directly related to the assessment and collection of that municipal non-statutory ordinary tax.
machine translation, not official
**第二項** 前項第一号又は第二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。）及び前項第一号又は第二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、同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-674/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-2
A successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from a splitting corporation in a split; the same applies hereinafter in this paragraph) relating to a split in which a person listed in item (i) or (ii) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities in a split; the same applies hereinafter in this paragraph), and a splitting corporation relating to a split in which a person listed in item (i) or (ii) of the preceding paragraph is the successor corporation in a company split, are deemed to be included in the persons found to have an obligation to provide money or goods as prescribed in item (iii) of that 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-674/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/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** 市町村の徴税吏員は、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-674/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-4
A municipal 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** 市町村法定外普通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、第六百九十五条第六項の定めるところによる。
art-674/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-5
Notwithstanding paragraph (1), an examination concerning a delinquent tax collection procedure relating to a municipal non-statutory ordinary tax is governed by Article 695, paragraph (6).
machine translation, not official
**第六項** 第一項又は第四項の規定による市町村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-674/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-6
The authority of a municipal 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
### 第六百七十五条（市町村法定外普通税に係る検査拒否等に関する罪） — Offenses of Refusing Inspection, etc. Relating to Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-675 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675
**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-675/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/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-675/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/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-675/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/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-675/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/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-675/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/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
### 第六百七十六条（市町村法定外普通税の納税管理人） — Tax Agents for Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-676 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676
**第一項** 市町村法定外普通税の納税義務者（特別徴収に係る市町村法定外普通税の納税義務者を除く。次項及び第六百七十八条において同じ。）又は特別徴収義務者は、納付義務又は納入義務を負う市町村内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納付又は納入に関する一切の事項を処理させるため、当該市町村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市町村長に申告し、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市町村長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-676/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-1
A person liable for a municipal non-statutory ordinary tax (excluding a person liable for a municipal non-statutory ordinary tax subject to special collection; the same applies in the following paragraph and Article 678) or a special collection agent who has no domicile, residence, office or place of business (referred to as "address, etc." in this paragraph) within the municipality in which the person bears an obligation to pay or an obligation to remit must, in order to have all matters relating to payment or remittance handled, either designate a tax agent from among persons having an address, etc. within an area specified by the Municipal Ordinance of that municipality and report this to the mayor of the municipality, or apply to the mayor of the municipality for, and obtain, approval to designate as a tax agent a person, among those having an address, etc. outside that area, who is in a convenient position to handle those matters. The same applies where the tax agent is changed or is to be changed.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者又は特別徴収義務者は、当該納税義務者又は特別徴収義務者に係る市町村法定外普通税の徴収の確保に支障がないことについて市町村長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-676/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-2
Notwithstanding the preceding paragraph, a person liable for tax or special collection agent concerned is not required to designate a tax agent if the person has applied to the mayor of the municipality for, and obtained, a certification that there is no hindrance to securing the collection of the municipal non-statutory ordinary tax relating to that person liable for tax or special collection agent.
machine translation, not official
### 第六百七十七条（市町村法定外普通税の納税管理人に係る虚偽の申告等に関する罪） — Offenses of False Reports, etc. Concerning Tax Agents for Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-677 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-677
**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-677/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-677/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、同項の刑を科する。
art-677/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-677/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第六百七十八条（市町村法定外普通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 Concerning Tax Agents for Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-678 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-678
**第一項** 市町村は、第六百七十六条第二項の認定を受けていない市町村法定外普通税の納税義務者又は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をすべき納税管理人について正当な事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、当該市町村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-678/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-678/par-1
A municipality may provide, in its Municipal Ordinance, that a non-penal fine of not more than 100,000 yen is imposed on a person liable for a municipal non-statutory ordinary tax or a special collection agent who has not obtained the certification under Article 676, paragraph (2) and has not obtained the approval under paragraph (1) of that Article, if that person, without justifiable grounds, fails to make the report concerning the tax agent that is to be reported under that paragraph.
machine translation, not official
### 第六百七十九条 〔削除 / repealed〕
art-679 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-679
**第一項** 削除
art-679/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-679/par-1
no English for this paragraph
### 第六百八十条（市町村法定外普通税の普通徴収の手続） — Procedures for Ordinary Collection of Municipal Non-statutory Ordinary Taxes
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art-680 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-680
**第一項** 市町村法定外普通税を普通徴収によつて徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-680/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-680/par-1
A tax notice that is to be delivered to a taxpayer when a municipal non-statutory ordinary tax is to be collected by ordinary collection must be delivered to the taxpayer no later than 10 days before its due date for payment.
machine translation, not official
### 第六百八十一条（市町村法定外普通税の賦課徴収に関する申告又は報告の義務） — Obligation to File Returns or Reports Concerning the Assessment and Collection of Municipal Non-statutory Ordinary Taxes
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art-681 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-681
**第一項** 市町村法定外普通税の納税義務者は、当該市町村の条例の定めるところによつて、当該市町村法定外普通税の賦課徴収に関し同条例で定める事項を申告し、又は報告しなければならない。
art-681/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-681/par-1
A person liable for a municipal non-statutory ordinary tax must, in accordance with the Municipal Ordinance of the municipality, file a return or make a report concerning the matters specified in that Ordinance in connection with the assessment and collection of that municipal non-statutory ordinary tax.
machine translation, not official
### 第六百八十二条（市町村法定外普通税に係る虚偽の申告等に関する罪） — Offenses of False Returns, etc. Relating to Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-682 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-682
**第一項** 前条の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、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-682/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-682/par-1
If a false return or report is made on matters to be declared or reported pursuant to the provisions of the preceding Article, 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
**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-682/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-682/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
### 第六百八十三条（市町村法定外普通税に係る不申告等に関する過料） — Non-penal Fines for Failure to File, etc. Relating to Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-683 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-683
**第一項** 市町村は、市町村法定外普通税の納税義務者が第六百八十一条の規定によつて申告し、又は報告すべき事項について正当な事由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該市町村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-683/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-683/par-1
A municipality may provide, in its Municipal Ordinance, that a non-penal fine of not more than 100,000 yen is imposed on a person liable for a municipal non-statutory ordinary tax who, without justifiable grounds, has failed to file a return or make a report on matters that are to be filed or reported under Article 681.
machine translation, not official
### 第六百八十四条（市町村法定外普通税の減免） — Reduction or Exemption of Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-684 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684
**第一項** 市町村長は、天災その他特別の事情がある場合において市町村法定外普通税の減免を必要とすると認める者、貧困に因り生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該市町村の条例の定めるところにより、当該市町村法定外普通税を減免することができる。但し、特別徴収義務者については、この限りでない。
art-684/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684/par-1
The mayor of the municipality may reduce or exempt the municipal non-statutory ordinary tax, in accordance with the Municipal Ordinance of the municipality, only for a person whom the mayor finds to need a reduction or exemption of the municipal non-statutory ordinary tax where there are special circumstances such as a natural disaster, a person who receives public or private assistance for living on account of poverty, and any other person who has special circumstances; provided, however, that this does not apply to a special collection agent.
machine translation, not official
### 第六百八十四条の二（市町村法定外普通税の申告納付の手続等） — Procedures for Filing and Payment of Municipal Non-statutory Ordinary Taxes, etc.
caption: machine translation, not official
art-684-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2
**第一項** 市町村法定外普通税を申告納付すべき納税者は、当該市町村の条例で定める期間内における課税標準額、税額その他同条例で定める事項を記載した申告書を同条例で定める納期限までに市町村長に提出し、及びその申告した税額を当該市町村に納付しなければならない。
art-684-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-1
A taxpayer who is to file and pay a municipal non-statutory ordinary tax must submit to the mayor of the municipality, by the due date for payment specified by the Municipal Ordinance of the municipality, a return stating the tax base amount for the period specified by that Ordinance, the tax amount and other matters specified by that Ordinance, and pay the declared tax amount to the municipality.
machine translation, not official
**第二項** 前項の規定によつて申告書を提出した者は、申告書を提出した後においてその申告に係る課税標準額又は税額を修正しなければならない場合においては、当該市町村の条例で定める様式によつて、遅滞なく、修正申告書を提出するとともに、修正に因り増加した税額があるときは、これを納付しなければならない。
art-684-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-2
A person who has filed a return under the preceding paragraph and who must amend the tax base amount or tax amount relating to that return after filing it must, without delay, file an amended return in the form specified by the Municipal Ordinance of the municipality, and, if there is a tax amount increased by the amendment, pay it.
machine translation, not official
### 第六百八十五条（市町村法定外普通税の特別徴収の手続） — Procedures for Special Collection of Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-685 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685
**第一項** 市町村法定外普通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、当該市町村法定外普通税の徴収の便宜を有する者を当該市町村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-685/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-1
Where a municipal non-statutory ordinary tax is to be collected by special collection, a person in a convenient position to collect that municipal non-statutory ordinary tax must be designated as a special collection agent by the Municipal Ordinance of the municipality and made to collect it.
machine translation, not official
**第二項** 前項の特別徴収義務者は、当該市町村法定外普通税の納期限までにその徴収すべき市町村法定外普通税に係る課税標準額、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市町村長に提出し、及びその納入金を当該市町村に納入する義務を負う。
art-685/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-2
The special collection agent referred to in the preceding paragraph bears the obligation to submit to the mayor of the municipality, by the due date for payment of that municipal non-statutory ordinary tax, a remittance return stating the tax base amount and tax amount relating to the municipal non-statutory ordinary tax to be collected and other matters specified by that Ordinance, and to remit the remittance to the municipality.
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市町村法定外普通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-685/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-3
With respect to the portion of the remittance remitted under the preceding paragraph that corresponds to tax which the taxpayer of the municipal non-statutory ordinary tax has not paid to the special collection agent, 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いて訴を提起した場合においては、市町村の徴税吏員は、職務上の秘密に関する場合を除く外、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-685/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-4
Where a special collection agent has brought an action based on the right to reimbursement under the preceding paragraph, a municipal tax collection official must provide evidence and other necessary assistance, except in relation to official secrets.
machine translation, not official
### 第六百八十六条（市町村法定外普通税に係る更正及び決定） — Reassessment and Determination Relating to Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-686 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686
**第一項** 市町村長は、前条第二項の規定による納入申告書（第六百八十四条の二第一項の規定による申告書を含む。以下市町村法定外普通税について同様とする。）又は第六百八十四条の二第二項の規定による修正申告書の提出があつた場合において、納入申告（第六百八十四条の二第一項の規定による申告を含む。以下市町村法定外普通税について同様とする。）又は修正申告に係る課税標準額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-686/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
If a remittance return under paragraph (2) of the preceding Article (including a return under Article 684-2, paragraph (1); the same applies hereinafter with respect to municipal non-statutory ordinary taxes) or an amended return under Article 684-2, paragraph (2) has been filed, and the tax base amount or tax amount relating to the remittance return (including a declaration under Article 684-2, paragraph (1); the same applies hereinafter with respect to municipal non-statutory ordinary taxes) or the amended return differs from what the mayor of the municipality has found by examination, the mayor may reassess it.
machine translation, not official
**第二項** 市町村長は、納税者又は特別徴収義務者が前項の納入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額及び税額を決定することができる。
art-686/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
If a taxpayer or special collection agent has not filed the remittance return under the preceding paragraph, the mayor of the municipality may determine, by examination, the tax base amount and tax amount that should have been reported in the remittance return.
machine translation, not official
**第三項** 市町村長は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、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、且つ、過少であることが納税者又は特別徴収義務者の詐偽その他不正の行為に因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-686/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
The mayor of the municipality may reassess the tax base amount or tax amount reassessed or determined under the preceding two paragraphs only where the mayor discovers by examination that it is excessive, or that it is insufficient and the insufficiency is due to fraud or other wrongful act of the taxpayer or special collection agent.
machine translation, not official
**第四項** 市町村長は、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、これを納税者又は特別徴収義務者に通知しなければならない。
art-686/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-4
If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer or special collection agent of it without delay.
machine translation, not official
### 第六百八十七条（市町村法定外普通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 Relating to Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-687 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-687
**第一項** 市町村の徴税吏員は、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（更正に因る税金若しくは納入金の不足金額又は決定に因る税額若しくは納入金額をいう。以下市町村法定外普通税について同様とする。）があるときは、同条第四項の通知をした日から一月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-687/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-687/par-1
If a reassessment or determination under paragraphs (1) to (3) of the preceding Article has been made and there is a shortfall amount (meaning the shortfall in the tax or remittance resulting from a reassessment, or the tax amount or amount of remittance resulting from a determination; the same applies hereinafter with respect to municipal non-statutory ordinary taxes), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which the notification under paragraph (4) of that Article was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合においては、その不足金額に第六百八十四条の二第一項又は第六百八十五条第二項の納期限（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。以下市町村法定外普通税について同様とする。）の翌日から納付又は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-687/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-687/par-2
In the case referred to in the preceding paragraph, an amount of delinquency charge 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 up to the day on which one month elapses 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 684-2, paragraph (1) or Article 685, paragraph (2) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with respect to municipal non-statutory ordinary taxes) to the day of payment or remittance, must be added to the shortfall amount and collected.
machine translation, not official
**第三項** 市町村長は、納税者又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事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-687/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-687/par-3
If the mayor of the municipality finds that there is an unavoidable reason for a taxpayer or special collection agent having received a reassessment or determination under paragraph (1) or (2) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第六百八十八条（市町村法定外普通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 Relating to Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-688 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688
**第一項** 納入申告書の提出期限までにその提出があつた場合（納入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、第六百八十六条第一項又は第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、市町村長は、当該更正又は修正申告前の納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足金額又は当該修正申告により増加した税額（以下この項において「対象不足金額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額等（当該更正又は修正申告前にその更正又は修正申告に係る市町村法定外普通税について更正又は修正申告書の提出があつた場合には、その更正による不足金額又は修正申告により増加した税額の合計額（当該更正又は修正申告前の納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足金額又は修正申告により増加した税額を控除した金額とし、当該市町村法定外普通税についてその納入すべき金額若しくは納付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。）が納入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納入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（当該対象不足金額等が当該超える部分に相当する金額に満たないときは、当該対象不足金額等）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-688/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-1
Where a remittance return has been filed by its deadline for filing (including where it 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), and a reassessment under Article 686, paragraph (1) or (3) has been made or an amended return has been filed, the mayor of the municipality must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment or the tax amount increased by that amended return (referred to as the "covered shortfall, etc." in this paragraph) by 10 percent, if the mayor finds that there is no justifiable ground for the error in the tax base amount or tax amount relating to the remittance return or amended return preceding that reassessment or amended return (where the covered shortfall, etc. (where, before that reassessment or amended return, a reassessment was made or an amended return was filed concerning the municipal non-statutory ordinary tax relating to that reassessment or amended return, the amount obtained by adding the total of the shortfall amounts resulting from those reassessments or the tax amounts increased by those amended returns (where it has been found that there was a justifiable ground for the error in the tax base amount or tax amount relating to the remittance return or amended return preceding that reassessment or amended return, the amount after deducting the shortfall amount resulting from that reassessment or the tax amount increased by that amended return, and where there has been a reassessment reducing the amount to be remitted or the tax amount to be paid for that municipal non-statutory ordinary tax, or a modification of the original disposition by a ruling or judgment on a request for review or action relating to a reassessment, the amount after deducting the amount equivalent to the portion thereby reduced)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return where it was filed by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying by 5 percent the amount equivalent to the excess portion (or, where the covered shortfall, etc. is less than the amount equivalent to the excess portion, the covered shortfall, etc.)).
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、市町村長は、当該各号に規定する納入申告、修正申告、決定又は更正により納付し、又は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、納入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-688/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
In any of the following cases, the mayor of the municipality must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be paid or remitted by the remittance return, amended return, determination or reassessment prescribed in each item by 15 percent; provided, however, that this does not apply where it is found that there was a justifiable reason for the remittance return not being filed by its deadline for filing.
machine translation, not official
**一** 納入申告書の提出期限後にその提出があつた場合又は第六百八十六条第二項の規定による決定があつた場合
art-688/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2/item-1
Where a remittance return has been filed after the deadline for filing, or a determination under Article 686, paragraph (2) has been made.
machine translation, not official
**二** 納入申告書の提出期限後にその提出があつた後において修正申告書の提出又は第六百八十六条第一項若しくは第三項の規定による更正があつた場合
art-688/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2/item-2
Where, after a remittance return was filed after the deadline for filing, an amended return has been filed or a reassessment under Article 686, paragraph (1) or (3) has been made.
machine translation, not official
**三** 第六百八十六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-688/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2/item-3
Where, after a determination under Article 686, paragraph (2) was made, a reassessment under 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、前項に規定する納付し、又は納入すべき税額（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修正申告又は更正前にされた当該市町村法定外普通税に係る納入申告書の提出期限後の納入申告又は第六百八十六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付し、又は納入すべき税額の合計額（当該納付し、又は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「累積税額」という。）を加算した金額。次項において「加算後累積税額」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（同項に規定する納付し、又は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、当該納付し、又は納入すべき税額）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-688/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-3
In the case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount to be paid or remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to that tax amount the total of the tax amounts to be paid or remitted by a remittance return filed after the deadline for filing the remittance return relating to that municipal non-statutory ordinary tax before the amended return or reassessment prescribed in those items, or by a reassessment or determination under Article 686, paragraphs (1) to (3) (where there has been a reassessment reducing the tax amount to be paid or remitted, or a modification of the original disposition by a ruling or judgment on a request for review or action relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion thereby reduced; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, the amount obtained by adding, to the amount calculated under that paragraph, the amount calculated by multiplying by 5 percent the amount equivalent to the excess portion (or, where the tax amount to be paid or remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount).
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積税額（当該加算後累積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納入申告、修正申告、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納税者又は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-688/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-4
In the case falling under paragraph (2), where the cumulative tax amount after addition (where, among the facts forming the basis for calculating the cumulative tax amount after addition, there are facts found not to have been taken as the basis for calculating the tax amount preceding the remittance return, amended return, determination or reassessment prescribed in the items of that paragraph, for reasons not attributable to the taxpayer or special collection agent, the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative 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 tax amount into the amounts listed in those 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-688/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/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-688/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/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-688/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/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付し、又は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-688/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-5
In the case falling under paragraph (2), when any of the following items applies, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax amount to be paid or remitted prescribed in paragraph (2) by a rate of 10 percent:
machine translation, not official
**一** 納入申告書の提出期限後のその提出若しくは修正申告書の提出（当該納入申告書又は修正申告書に係る市町村法定外普通税について市町村長の調査による更正又は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。）又は第六百八十六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、市町村法定外普通税について、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-688/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-5/item-1
Where, during the period from the day before the day on which the remittance return was filed after the deadline for filing, the amended return was filed (limited to one filed in anticipation that a reassessment or determination based on the mayor of the municipality's examination would be made with respect to the municipal non-statutory ordinary tax relating to that remittance return or amended return; the same applies in item (ii)), or a reassessment or determination under Article 686, paragraphs (1) to (3) was made, back to the day five years before, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in item (ii)) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected with respect to a municipal non-statutory ordinary tax.
machine translation, not official
**二** 納入申告書の提出期限後のその提出若しくは修正申告書の提出又は第六百八十六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市町村法定外普通税の納税義務又は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納税義務又は特別徴収義務が成立した市町村法定外普通税について、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-688/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-5/item-2
Where an additional charge for failure to file or a substantial additional charge (limited to one to which paragraph (2) of the following Article applies) (referred to as "specified additional charge for failure to file, etc." in this item and paragraph (3), item (ii) of the following Article) has been collected with respect to a municipal non-statutory ordinary tax for which tax liability or special collection obligation arose in the year preceding, and the year before that, the year that includes the day on which the tax liability or special collection obligation arose for the municipal non-statutory ordinary tax relating to the remittance return filed after the deadline for filing, the amended return filed, or the reassessment or determination under Article 686, paragraphs (1) to (3), or where it is found that a determination relating to specified additional charge for failure to file, etc. should be made.
machine translation, not official
**第六項** 納入申告書の提出期限後にその提出があつた場合又は修正申告書の提出があつた場合において、その提出が当該納入申告書又は修正申告書に係る市町村法定外普通税について市町村長の調査による更正又は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、当該納入申告書又は修正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-688/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-6
In the case where a remittance return is filed after the deadline for filing or an amended return is filed, if the filing was not made with foreknowledge that a reassessment or determination based on an investigation by the mayor of the municipality would be made regarding the municipal non-statutory ordinary tax relating to that remittance return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that remittance return or amended return is, notwithstanding paragraphs (2) to (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
machine translation, not official
**第七項** 市町村長は、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、これを納税者又は特別徴収義務者に通知しなければならない。
art-688/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-7
The mayor of the municipality must, without delay, notify the taxpayer or special collection agent when the mayor 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).
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納入申告書の提出があつた場合において、その提出が、納入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、納入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-688/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-8
The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made 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 the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.
machine translation, not official
### 第六百八十九条（市町村法定外普通税に係る重加算金） — Substantial Additional Charges on Municipal Non-Statutory Ordinary Tax
caption: machine translation, not official
art-689 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689
**第一項** 前条第一項の規定に該当する場合において、納税者又は特別徴収義務者が課税標準額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納入申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、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又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-689/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-1
In the case falling under Article 688, paragraph (1), if a taxpayer or special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a remittance return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 688, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the deficiency amount due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 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、納税者又は特別徴収義務者が課税標準額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納入申告書の提出期限までにこれを提出せず、又は納入申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、市町村長は、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-689/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
In the case falling under Article 688, paragraph (2) (excluding the case where the proviso to Article 688, paragraph (2) applies), if a taxpayer or special collection agent conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a remittance return by the deadline for filing, or files a remittance return after the deadline for filing, files an amended return, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 688, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 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又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
art-689/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3
In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) only, in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, the shortfall resulting from the reassessment or the amount of tax increased by the amended return that is to form the basis of the calculation prescribed in paragraph (1), when the case falls under paragraph (1), or the amount of tax that is to form the basis of the calculation prescribed in the preceding paragraph, when the case falls under the preceding paragraph.
machine translation, not official
**一** 前二項に規定する課税標準額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納入申告書の提出期限後のその提出、修正申告書の提出又は第六百八十六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、市町村法定外普通税について、不申告加算金等を徴収されたことがある場合
art-689/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3/item-1
In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the remittance return was filed after the deadline for filing, the amended return was filed, or a reassessment or determination under Article 686, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to municipal non-statutory ordinary tax
machine translation, not official
**二** 納入申告書の提出期限後のその提出、修正申告書の提出又は第六百八十六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市町村法定外普通税の納税義務又は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納税義務又は特別徴収義務が成立した市町村法定外普通税について、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-689/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3/item-2
In the case where a specified additional charge for failure to file, etc. has been collected with respect to municipal non-statutory ordinary tax for which tax liability or special collection obligation arose in the year preceding, and the year before the year preceding, the year containing the day on which the tax liability or special collection obligation arose for the municipal non-statutory ordinary tax relating to the remittance return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 686, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 市町村長は、前二項の規定に該当する場合において、納入申告書又は修正申告書の提出について前条第六項に規定する事由があるときは、当該納入申告に係る税額又は修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
art-689/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-4
In the case falling under the preceding two paragraphs, if there are grounds prescribed in Article 688, paragraph (6) with respect to the filing of the remittance return or amended return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that remittance return or the tax amount increased by that amended return.
machine translation, not official
**第五項** 市町村長は、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、これを納税者又は特別徴収義務者に通知しなければならない。
art-689/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-5
When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer or special collection agent.
machine translation, not official
### 第六百九十条（納期限後に納付し、又は申告納入する市町村法定外普通税の延滞金） — Delinquency Charges on Municipal Non-Statutory Ordinary Tax Paid or Remitted by Return after the Due Date for Payment
caption: machine translation, not official
art-690 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-690
**第一項** 市町村法定外普通税の納税者又は特別徴収義務者は、納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下市町村法定外普通税について同様とする。）後にその税金（第六百八十四条の二第二項の規定による修正に因り増加した税額を含む。以下本条において同様とする。）を納付し、又は納入金を納入する場合においては、当該税額又は納入金額に、その納期限の翌日から納付又は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（同項の規定による修正により増加した税額にあつては、同項の修正申告書が提出された日までの期間又はその日の翌日から一月を経過する日までの期間）については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付し、又は納入しなければならない。
art-690/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-690/par-1
A taxpayer or special collection agent of municipal non-statutory ordinary tax who pays that tax (including the tax amount increased by the modification under Article 684-2, paragraph (2); the same applies hereinafter in this Article) or remits the remittance after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter with respect to municipal non-statutory ordinary tax) must pay or remit it together with an amount of delinquency charge equivalent to the amount calculated by multiplying that tax amount or amount of remittance by a rate of 14.6 percent per annum (for the period up to the day on which one month elapses from the day following that due date for payment (for the tax amount increased by the modification under Article 684-2, paragraph (2), the period up to the day on which the amended return under Article 684-2, paragraph (2) was filed or the period up to the day on which one month elapses from the day following that day), 7.3 percent per annum), according to the number of days in the period from the day following that due date for payment until the date of payment or remittance.
machine translation, not official
**第二項** 市町村長は、納税者又は特別徴収義務者が納期限までに税金を納付しなかつたこと、又は納入金を納入しなかつたことについてやむを得ない事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-690/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-690/par-2
The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there are unavoidable grounds for the failure of the taxpayer or special collection agent to pay the tax or remit the remittance by the due date for payment.
machine translation, not official
### 第六百九十一条（市町村法定外普通税の脱税に関する罪） — Crimes of Tax Evasion concerning Municipal Non-Statutory Ordinary Tax
caption: machine translation, not official
art-691 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691
**第一項** 偽りその他不正の行為により市町村法定外普通税の全部又は一部を免れたときは、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-691/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-1
If a person evades all or part of municipal non-statutory ordinary tax by deception or other wrongful acts, 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** 第六百八十五条第二項の規定により徴収して納入すべき市町村法定外普通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-691/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-2
If a person fails to remit all or part of the remittance relating to municipal non-statutory ordinary tax that is to be collected and remitted under Article 685, 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
**第三項** 第一項の免れた税額又は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、当該各項の罰金の額は、当該各項の規定にかかわらず、百万円を超える額でその免れた税額又は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-691/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-3
Where the amount of tax evaded under paragraph (1) or the amount not remitted under the preceding paragraph exceeds 1,000,000 yen, depending on the circumstances the amount of the fine under each of those paragraphs may, notwithstanding those provisions, be an amount exceeding 1,000,000 yen that is not more than the amount equivalent to the amount of tax evaded or the amount not remitted.
machine translation, not official
**第四項** 第一項に規定するもののほか、第六百八十一条の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、市町村法定外普通税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-691/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-4
In addition to what is prescribed in paragraph (1), if a person evades all or part of municipal non-statutory ordinary tax by failing to file or report matters that are to be filed or reported under Article 681, 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 500,000 yen, or both.
machine translation, not official
**第五項** 前項の免れた税額が五十万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、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-691/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-5
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第六項** 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、第二項又は第四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-691/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-6
Where a representative of a juridical person, or an agent, employee or other worker of a juridical person or an individual, commits a violation under paragraph (1), (2) or (4) in connection with the business of that juridical person or individual, in addition to punishing the offender, the fine prescribed in the relevant paragraph is also imposed on that juridical person or individual.
machine translation, not official
**第七項** 前項の規定により第一項又は第二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、これらの項の罪についての時効の期間による。
art-691/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-7
In the case where a fine is imposed on a juridical person or individual pursuant to the preceding paragraph for a violation referred to in paragraph (1) or (2), the period of prescription is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第六百九十二条 〔削除 / repealed〕
art-692 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-692
**第一項** 削除
art-692/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-692/par-1
no English for this paragraph
### 第六百九十三条（市町村法定外普通税に係る督促） — Demand for Municipal Non-Statutory Ordinary Tax
caption: machine translation, not official
art-693 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-693
**第一項** 納税者又は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。以下市町村法定外普通税について同様とする。）までに市町村法定外普通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、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-693/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-693/par-1
If a taxpayer or special collection agent does not pay in full the local government levies on municipal non-statutory ordinary tax by the due date for payment (where a reassessment or determination has been made, meaning the due date for payment of the deficiency amount; the same applies hereinafter with respect to municipal non-statutory ordinary tax), a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある市町村においては、当該市町村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-693/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-693/par-2
A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph.
machine translation, not official
### 第六百九十四条（市町村法定外普通税に係る督促手数料） — Demand Fees on Municipal Non-Statutory Ordinary Tax
caption: machine translation, not official
art-694 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-694
**第一項** 市町村の徴税吏員は、督促状を発した場合においては、当該市町村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-694/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-694/par-1
When a municipal tax collection official has issued a demand letter, the official may collect a fee as provided by the Municipal Ordinance of that municipality.
machine translation, not official
### 第六百九十五条（市町村法定外普通税に係る滞納処分） — Delinquent Tax Collection Procedures for Municipal Non-Statutory Ordinary Tax
caption: machine translation, not official
art-695 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695
**第一項** 市町村法定外普通税に係る滞納者が次の各号の一に該当するときは、市町村の徴税吏員は、当該市町村法定外普通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えなければならない。
art-695/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1
When a person delinquent in payment of municipal non-statutory ordinary tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies on that municipal non-statutory ordinary 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市町村法定外普通税に係る地方団体の徴収金を完納しないとき。
art-695/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1/item-1
When the person delinquent in payment has received a demand and does not pay in full the local government levies on municipal non-statutory ordinary tax relating to the demand by the day on which 10 days elapse counting from the date 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市町村法定外普通税に係る地方団体の徴収金を完納しないとき。
art-695/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1/item-2
When the person delinquent in payment does not pay in full the local government levies on municipal non-statutory ordinary tax by the due date for payment designated by the notice relating 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、「納付又は納入の催告書」とする。
art-695/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-2
Where the provisions of the preceding paragraph are 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 for payment or remittance".
machine translation, not official
**第三項** 市町村法定外普通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、市町村の徴税吏員は、直ちにその財産を差し押えることができる。
art-695/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-3
If, by the day on which the 10 days prescribed in paragraph (1), item (i) elapse after the due date for payment of local government levies on municipal non-statutory ordinary tax, a fact falling under any item of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a municipal tax collection official may immediately seize that person's 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、市町村の徴税吏員は、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市町村法定外普通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、滞納に係る市町村法定外普通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-695/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-4
When a compulsory liquidation procedure has been conducted with respect to the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution, with respect to the delinquent local government levies on municipal non-statutory ordinary tax, to the enforcement agency (where the request for share distribution is made for local government levies on municipal non-statutory ordinary tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 市町村の徴税吏員は、第一項から第三項までの規定により差押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、すで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、参加差押によりすることができる。
art-695/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-5
In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (3), if property of the person delinquent in payment that is listed 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 local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他市町村法定外普通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-695/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
The delinquent tax collection procedures for local government levies on municipal non-statutory ordinary tax, including what is provided for in the preceding paragraphs, are to be carried out in accordance with the rules for the delinquent tax collection procedure under the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該市町村の区域外においても行うことができる。
art-695/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-7
A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
machine translation, not official
### 第六百九十六条（市町村法定外普通税に係る滞納処分に関する罪） — Crimes concerning Delinquent Tax Collection Procedures for Municipal Non-Statutory Ordinary Tax
caption: machine translation, not official
art-696 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696
**第一項** 市町村法定外普通税の納税者又は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、若しくは市町村の不利益に処分し、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-696/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-1
When a taxpayer or special collection agent of municipal non-statutory ordinary tax, for the purpose of evading the execution of delinquent tax collection procedures, conceals or damages his or her property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its present state, thereby reducing the value of the property or increasing the expenses for the delinquent tax collection procedure relating to it, 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** 納税者又は特別徴収義務者の財産を占有する第三者が納税者又は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-696/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-2
The same applies as under the preceding paragraph where a third party in possession of the property of a taxpayer or special collection agent commits the act set forth in the preceding paragraph for the purpose of enabling the taxpayer or special collection agent to evade the execution of the 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納税者若しくは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-696/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-3
A person who, knowing the circumstances, becomes the counterparty to an act under the preceding two paragraphs by a taxpayer or special collection agent or by a third party in possession of the property, and thereby commits 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-696/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/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
### 第六百九十六条の二（国税徴収法の例による市町村法定外普通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 Municipal Non-statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-696-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696-2
**第一項** 第六百九十五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市町村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-696-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696-2/par-1
In the case of Article 695, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal 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-696-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696-2/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
### 第六百九十七条（国税徴収法の例による市町村法定外普通税に係る滞納処分に関する検査拒否等の罪） — Crimes of Refusing Inspection, etc. concerning Delinquent Tax Collection Procedures for Municipal Non-Statutory Ordinary Tax in accordance with the Example of the National Tax Collection Act
caption: machine translation, not official
art-697 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697
**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-697/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/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** 第六百九十五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市町村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-697/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/par-1/item-1
In the case under Article 695, paragraph (6), if a person fails to answer, or makes a false statement in response to, questions by a municipal tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第六百九十五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市町村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-697/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/par-1/item-2
In the case under Article 695, paragraph (6), if a person refuses, obstructs or evades an inspection by a municipal 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 Article 141 of the National Tax Collection Act.
machine translation, not official
**三** 第六百九十五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市町村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-697/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/par-1/item-3
In the case under Article 695, paragraph (6), if a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official for the presentation or submission of articles, made in accordance with the rules of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies of them) 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-697/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/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
### 第六百九十七条の二（国税徴収法の例による市町村法定外普通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 Municipal Non-statutory Ordinary Taxes Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-697-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697-2
**第一項** 第六百九十五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。）の規定の例により市町村長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-697-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697-2/par-1
In the case under Article 695, paragraph (6), a person who makes a false statement on a matter that is to be stated to the mayor of the municipality in accordance with the rules of Article 99-2 of the National Tax Collection Act (including where applied mutatis mutandis under 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
### 第六百九十八条（市町村法定外普通税の証紙徴収の手続） — Procedures for Collection by Stamps of Municipal Non-statutory Ordinary Taxes
caption: machine translation, not official
art-698 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-698
**第一項** 市町村は、市町村法定外普通税を証紙徴収によつて徴収しようとする場合においては、納税者に当該市町村が発行する証紙をもつてその税金を払い込ませなければならない。この場合においては、市町村は、当該市町村法定外普通税を納付する義務が発生することを証する書類その他の物件に証紙をはらせ、又は証紙の額面金額に相当する現金の納付を受けた後納税済印を押すことによつて、証紙に代えることができる。
art-698/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-698/par-1
When a municipality intends to collect a municipal non-statutory ordinary tax by collection by stamps, it must have the taxpayer pay the tax with stamps issued by that municipality. In this case, the municipality may substitute for the stamps by having stamps affixed to documents or other articles certifying that an obligation to pay that municipal non-statutory ordinary tax has arisen, or by affixing a tax-paid seal after receiving payment in cash equivalent to the face value of the stamps.
machine translation, not official
**第二項** 市町村又は特別徴収義務者は、納税者が証紙をはつた場合においては、証紙をはつた紙面その他の物件と証紙の彩紋とにかけて当該市町村の印又は特別徴収義務者の印若しくは署名で判明にこれを消さなければならない。
art-698/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-698/par-2
When a taxpayer has affixed stamps, the municipality or the special collection agent must clearly cancel them, across the paper or other article to which the stamps are affixed and the design of the stamps, with the seal of the municipality or the seal or signature of the special collection agent.
machine translation, not official
**第三項** 第一項の証紙の取扱に関しては、当該市町村の条例で定めなければならない。
art-698/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-698/par-3
The handling of the stamps under paragraph (1) must be provided for by the Municipal Ordinance of the municipality.
machine translation, not official
---
## Cites
- art-669/par-1: 次項 → 地方税法 第六百六十九条第二項 (Article 669, paragraph (2)), art-669/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669/par-2
- art-669/par-1: 次条第二項 → 地方税法 第六百七十条第二項 (Article 670, paragraph (2)), art-670/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670/par-2
- art-669/par-2: 本項 → 地方税法 第六百六十九条第二項 (Article 669, paragraph (2)), art-669/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669/par-2
- art-670/par-1: 前条 → 地方税法 第六百六十九条 (Article 669), art-669 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669
- art-670/par-2: 前項 → 地方税法 第六百七十条第一項 (Article 670, paragraph (1)), art-670/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-670/par-1
- art-670-2/par-1: 第六百六十九条第一項 → 地方税法 第六百六十九条第一項 (Article 669, paragraph (1)), art-669/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669/par-1
- art-671/par-1: 第六百六十九条第一項 → 地方税法 第六百六十九条第一項 (Article 669, paragraph (1)), art-669/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-669/par-1
- art-671/par-1/item-3: 前二号 → 地方税法 第六百七十一条第一項第一号 (Article 671, paragraph (1), item (i)), art-671/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671/par-1/item-1
- art-671/par-1/item-3: 前二号 → 地方税法 第六百七十一条第一項第二号 (Article 671, paragraph (1), item (ii)), art-671/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-671/par-1/item-2
- art-674/par-1: 第一号から第三号まで → 地方税法 第六百七十四条第一項第一号 (Article 674, paragraph (1), item (i)), art-674/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-1
- art-674/par-1: 第一号から第三号まで → 地方税法 第六百七十四条第一項第二号 (Article 674, paragraph (1), item (ii)), art-674/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-2
- art-674/par-1: 第一号から第三号まで → 地方税法 第六百七十四条第一項第三号 (Article 674, paragraph (1), item (iii)), art-674/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-3
- art-674/par-1: 次条第一項第一号 → 地方税法 第六百七十五条第一項第一号 (Article 675, paragraph (1), item (i)), art-675/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/par-1/item-1
- art-674/par-1: 第二号 → 地方税法 第六百七十五条第一項第二号 (Article 675, paragraph (1), item (ii)), art-675/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/par-1/item-2
- art-674/par-1/item-3: 前二号 → 地方税法 第六百七十四条第一項第一号 (Article 674, paragraph (1), item (i)), art-674/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-1
- art-674/par-1/item-3: 前二号 → 地方税法 第六百七十四条第一項第二号 (Article 674, paragraph (1), item (ii)), art-674/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-2
- art-674/par-1/item-4: 前三号 → 地方税法 第六百七十四条第一項第一号 (Article 674, paragraph (1), item (i)), art-674/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-1
- art-674/par-1/item-4: 前三号 → 地方税法 第六百七十四条第一項第二号 (Article 674, paragraph (1), item (ii)), art-674/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-2
- art-674/par-1/item-4: 前三号 → 地方税法 第六百七十四条第一項第三号 (Article 674, paragraph (1), item (iii)), art-674/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-3
- art-674/par-2: 前項第一号 → 地方税法 第六百七十四条第一項第一号 (Article 674, paragraph (1), item (i)), art-674/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-1
- art-674/par-2: 第二号 → 地方税法 第六百七十四条第一項第二号 (Article 674, paragraph (1), item (ii)), art-674/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-2
- art-674/par-2: 本項 → 地方税法 第六百七十四条第二項 (Article 674, paragraph (2)), art-674/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-2
- art-674/par-2: 同項第三号 → 地方税法 第六百七十四条第一項第三号 (Article 674, paragraph (1), item (iii)), art-674/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1/item-3
- art-674/par-3: 第一項 → 地方税法 第六百七十四条第一項 (Article 674, paragraph (1)), art-674/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1
- art-674/par-4: 第一項 → 地方税法 第六百七十四条第一項 (Article 674, paragraph (1)), art-674/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1
- art-674/par-5: 第一項 → 地方税法 第六百七十四条第一項 (Article 674, paragraph (1)), art-674/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1
- art-674/par-5: 第六百九十五条第六項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-674/par-6: 第一項 → 地方税法 第六百七十四条第一項 (Article 674, paragraph (1)), art-674/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1
- art-674/par-6: 第四項 → 地方税法 第六百七十四条第四項 (Article 674, paragraph (4)), art-674/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-4
- art-675/par-1/item-1: 前条 → 地方税法 第六百七十四条 (Article 674), art-674 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674
- art-675/par-1/item-2: 前条第一項 → 地方税法 第六百七十四条第一項 (Article 674, paragraph (1)), art-674/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674/par-1
- art-675/par-1/item-3: 前条 → 地方税法 第六百七十四条 (Article 674), art-674 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-674
- art-675/par-2: 前項 → 地方税法 第六百七十五条第一項 (Article 675, paragraph (1)), art-675/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-675/par-1
- art-676/par-1: 次項 → 地方税法 第六百七十六条第二項 (Article 676, paragraph (2)), art-676/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-2
- art-676/par-1: 第六百七十八条 → 地方税法 第六百七十八条 (Article 678), art-678 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-678
- art-676/par-1: 本項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-1
- art-676/par-2: 前項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-1
- art-677/par-1: 前条第一項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-1
- art-677/par-1: 同条第二項 → 地方税法 第六百七十六条第二項 (Article 676, paragraph (2)), art-676/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-2
- art-677/par-2: 前項 → 地方税法 第六百七十七条第一項 (Article 677, paragraph (1)), art-677/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-677/par-1
- art-678/par-1: 第六百七十六条第二項 → 地方税法 第六百七十六条第二項 (Article 676, paragraph (2)), art-676/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-2
- art-678/par-1: 同条第一項 → 地方税法 第六百七十六条第一項 (Article 676, paragraph (1)), art-676/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-676/par-1
- art-681/par-1: 同条 → 地方税法 第六百八十一条 (Article 681), art-681 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-681
- art-682/par-1: 前条 → 地方税法 第六百八十一条 (Article 681), art-681 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-681
- art-682/par-2: 前項 → 地方税法 第六百八十二条第一項 (Article 682, paragraph (1)), art-682/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-682/par-1
- art-683/par-1: 第六百八十一条 → 地方税法 第六百八十一条 (Article 681), art-681 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-681
- art-684-2/par-1: 同条 → 地方税法 第六百八十四条の二 (Article 684-2), art-684-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2
- art-684-2/par-2: 前項 → 地方税法 第六百八十四条の二第一項 (Article 684-2, paragraph (1)), art-684-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-1
- art-685/par-2: 前項 → 地方税法 第六百八十五条第一項 (Article 685, paragraph (1)), art-685/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-1
- art-685/par-2: 同条 → 地方税法 第六百八十五条 (Article 685), art-685 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685
- art-685/par-3: 前項 → 地方税法 第六百八十五条第二項 (Article 685, paragraph (2)), art-685/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-2
- art-685/par-4: 前項 → 地方税法 第六百八十五条第三項 (Article 685, paragraph (3)), art-685/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-3
- art-686/par-1: 前条第二項 → 地方税法 第六百八十五条第二項 (Article 685, paragraph (2)), art-685/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-2
- art-686/par-1: 第六百八十四条の二第一項 → 地方税法 第六百八十四条の二第一項 (Article 684-2, paragraph (1)), art-684-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-1
- art-686/par-1: 第六百八十四条の二第二項 → 地方税法 第六百八十四条の二第二項 (Article 684-2, paragraph (2)), art-684-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-2
- art-686/par-2: 前項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-686/par-3: 前二項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-686/par-3: 前二項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-686/par-4: 前三項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-686/par-4: 前三項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-686/par-4: 前三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-687/par-1: 前条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-687/par-1: 前条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-687/par-1: 前条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-687/par-1: 同条第四項 → 地方税法 第六百八十六条第四項 (Article 686, paragraph (4)), art-686/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-4
- art-687/par-2: 前項 → 地方税法 第六百八十七条第一項 (Article 687, paragraph (1)), art-687/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-687/par-1
- art-687/par-2: 第六百八十四条の二第一項 → 地方税法 第六百八十四条の二第一項 (Article 684-2, paragraph (1)), art-684-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-1
- art-687/par-2: 第六百八十五条第二項 → 地方税法 第六百八十五条第二項 (Article 685, paragraph (2)), art-685/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-2
- art-687/par-3: 前条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-687/par-3: 第二項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-687/par-3: 前項 → 地方税法 第六百八十七条第二項 (Article 687, paragraph (2)), art-687/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-687/par-2
- art-688/par-1: 次項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-1: 第八項 → 地方税法 第六百八十八条第八項 (Article 688, paragraph (8)), art-688/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-8
- art-688/par-1: この項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-1
- art-688/par-1: 第六百八十六条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-688/par-1: 第三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-688/par-2/item-1: 第六百八十六条第二項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-688/par-2/item-2: 第六百八十六条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-688/par-2/item-2: 第三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-688/par-2/item-3: 第六百八十六条第二項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-688/par-2/item-3: 同条第三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-688/par-3: 前項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-3: 第八項 → 地方税法 第六百八十八条第八項 (Article 688, paragraph (8)), art-688/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-8
- art-688/par-3: 次項 → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-4
- art-688/par-3: 第五項 → 地方税法 第六百八十八条第五項 (Article 688, paragraph (5)), art-688/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-5
- art-688/par-3: 同項第二号 → 地方税法 第六百八十八条第二項第二号 (Article 688, paragraph (2), item (ii)), art-688/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2/item-2
- art-688/par-3: 第三号 → 地方税法 第六百八十八条第二項第三号 (Article 688, paragraph (2), item (iii)), art-688/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2/item-3
- art-688/par-3: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-688/par-3: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-688/par-3: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-688/par-4: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-4: 前二項 → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-3
- art-688/par-5: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-5: 前三項 → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-3
- art-688/par-5: 前三項 → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-4
- art-688/par-5/item-1: 次号 → 地方税法 第六百八十八条第五項第二号 (Article 688, paragraph (5), item (ii)), art-688/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-5/item-2
- art-688/par-5/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-688/par-5/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-688/par-5/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-688/par-5/item-1: 次項 → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-6
- art-688/par-5/item-1: 次条第三項第一号 → 地方税法 第六百八十九条第三項第一号 (Article 689, paragraph (3), item (i)), art-689/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3/item-1
- art-688/par-5/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-688/par-5/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-688/par-5/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-688/par-5/item-2: 次条第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
- art-688/par-5/item-2: この号 → 地方税法 第六百八十八条第五項第二号 (Article 688, paragraph (5), item (ii)), art-688/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-5/item-2
- art-688/par-5/item-2: 次条第三項第二号 → 地方税法 第六百八十九条第三項第二号 (Article 689, paragraph (3), item (ii)), art-689/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3/item-2
- art-688/par-6: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-6: 同項から第四項まで → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-3
- art-688/par-6: 同項から第四項まで → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-4
- art-688/par-7: 第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-1
- art-688/par-7: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-8: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-688/par-8: 第六項 → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-6
- art-689/par-1: 前条第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-1
- art-689/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-689/par-1: 次項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
- art-689/par-2: 前条第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-2
- art-689/par-3: 前二項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-1
- art-689/par-3: 前二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
- art-689/par-3: 第一号 → 地方税法 第六百八十九条第三項第一号 (Article 689, paragraph (3), item (i)), art-689/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3/item-1
- art-689/par-3/item-1: 前二項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-1
- art-689/par-3/item-1: 前二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
- art-689/par-3/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-689/par-3/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-689/par-3/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-689/par-3/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-1
- art-689/par-3/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-2
- art-689/par-3/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-686/par-3
- art-689/par-4: 前二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
- art-689/par-4: 前二項 → 地方税法 第六百八十九条第三項 (Article 689, paragraph (3)), art-689/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-3
- art-689/par-4: 前条第六項 → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-688/par-6
- art-689/par-5: 第一項 → 地方税法 第六百八十九条第一項 (Article 689, paragraph (1)), art-689/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-1
- art-689/par-5: 第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-688#art-689/par-2
- art-690/par-1: 第六百八十四条の二第二項 → 地方税法 第六百八十四条の二第二項 (Article 684-2, paragraph (2)), art-684-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-684-2/par-2
- art-690/par-1: 本条 → 地方税法 第六百九十条 (Article 690), art-690 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-690
- art-690/par-2: 前項 → 地方税法 第六百九十条第一項 (Article 690, paragraph (1)), art-690/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-690/par-1
- art-691/par-2: 第六百八十五条第二項 → 地方税法 第六百八十五条第二項 (Article 685, paragraph (2)), art-685/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-682#art-685/par-2
- art-691/par-3: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-1
- art-691/par-3: 前項 → 地方税法 第六百九十一条第二項 (Article 691, paragraph (2)), art-691/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-2
- art-691/par-4: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-1
- art-691/par-4: 第六百八十一条 → 地方税法 第六百八十一条 (Article 681), art-681 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-669#art-681
- art-691/par-5: 前項 → 地方税法 第六百九十一条第四項 (Article 691, paragraph (4)), art-691/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-4
- art-691/par-6: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-1
- art-691/par-6: 第二項 → 地方税法 第六百九十一条第二項 (Article 691, paragraph (2)), art-691/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-2
- art-691/par-6: 第四項 → 地方税法 第六百九十一条第四項 (Article 691, paragraph (4)), art-691/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-4
- art-691/par-7: 前項 → 地方税法 第六百九十一条第六項 (Article 691, paragraph (6)), art-691/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-6
- art-691/par-7: 第一項 → 地方税法 第六百九十一条第一項 (Article 691, paragraph (1)), art-691/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-1
- art-691/par-7: 第二項 → 地方税法 第六百九十一条第二項 (Article 691, paragraph (2)), art-691/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-691/par-2
- art-693/par-2: 前項 → 地方税法 第六百九十三条第一項 (Article 693, paragraph (1)), art-693/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-693/par-1
- art-695/par-2: 前項 → 地方税法 第六百九十五条第一項 (Article 695, paragraph (1)), art-695/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1
- art-695/par-2: 同項第一号 → 地方税法 第六百九十五条第一項第一号 (Article 695, paragraph (1), item (i)), art-695/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1/item-1
- art-695/par-3: 第一項第一号 → 地方税法 第六百九十五条第一項第一号 (Article 695, paragraph (1), item (i)), art-695/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1/item-1
- art-695/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-695/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-695/par-5: 第一項から第三項まで → 地方税法 第六百九十五条第一項 (Article 695, paragraph (1)), art-695/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1
- art-695/par-5: 第一項から第三項まで → 地方税法 第六百九十五条第二項 (Article 695, paragraph (2)), art-695/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-2
- art-695/par-5: 第一項から第三項まで → 地方税法 第六百九十五条第三項 (Article 695, paragraph (3)), art-695/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-3
- art-695/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-695/par-6: 前各項 → 地方税法 第六百九十五条第一項 (Article 695, paragraph (1)), art-695/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1
- art-695/par-6: 前各項 → 地方税法 第六百九十五条第二項 (Article 695, paragraph (2)), art-695/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-2
- art-695/par-6: 前各項 → 地方税法 第六百九十五条第三項 (Article 695, paragraph (3)), art-695/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-3
- art-695/par-6: 前各項 → 地方税法 第六百九十五条第四項 (Article 695, paragraph (4)), art-695/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-4
- art-695/par-6: 前各項 → 地方税法 第六百九十五条第五項 (Article 695, paragraph (5)), art-695/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-5
- art-695/par-7: 前各項 → 地方税法 第六百九十五条第一項 (Article 695, paragraph (1)), art-695/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-1
- art-695/par-7: 前各項 → 地方税法 第六百九十五条第二項 (Article 695, paragraph (2)), art-695/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-2
- art-695/par-7: 前各項 → 地方税法 第六百九十五条第三項 (Article 695, paragraph (3)), art-695/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-3
- art-695/par-7: 前各項 → 地方税法 第六百九十五条第四項 (Article 695, paragraph (4)), art-695/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-4
- art-695/par-7: 前各項 → 地方税法 第六百九十五条第五項 (Article 695, paragraph (5)), art-695/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-5
- art-695/par-7: 前各項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-696/par-2: 前項 → 地方税法 第六百九十六条第一項 (Article 696, paragraph (1)), art-696/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-1
- art-696/par-3: 前二項 → 地方税法 第六百九十六条第一項 (Article 696, paragraph (1)), art-696/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-1
- art-696/par-3: 前二項 → 地方税法 第六百九十六条第二項 (Article 696, paragraph (2)), art-696/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-2
- art-696/par-4: 前三項 → 地方税法 第六百九十六条第一項 (Article 696, paragraph (1)), art-696/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-1
- art-696/par-4: 前三項 → 地方税法 第六百九十六条第二項 (Article 696, paragraph (2)), art-696/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-2
- art-696/par-4: 前三項 → 地方税法 第六百九十六条第三項 (Article 696, paragraph (3)), art-696/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696/par-3
- art-696-2/par-1: 第六百九十五条第六項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-696-2/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-696-2/par-2: 前項 → 地方税法 第六百九十六条の二第一項 (Article 696-2, paragraph (1)), art-696-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-696-2/par-1
- art-697/par-1/item-1: 第六百九十五条第六項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-697/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-697/par-1/item-2: 第六百九十五条第六項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-697/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-697/par-1/item-2: 次号 → 地方税法 第六百九十七条第一項第三号 (Article 697, paragraph (1), item (iii)), art-697/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/par-1/item-3
- art-697/par-1/item-3: 第六百九十五条第六項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-697/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-697/par-2: 前項 → 地方税法 第六百九十七条第一項 (Article 697, paragraph (1)), art-697/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-697/par-1
- art-697-2/par-1: 第六百九十五条第六項 → 地方税法 第六百九十五条第六項 (Article 695, paragraph (6)), art-695/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-695/par-6
- art-697-2/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-697-2/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-698/par-3: 第一項 → 地方税法 第六百九十八条第一項 (Article 698, paragraph (1)), art-698/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270520_508AC0000000002/text/ch-3/sec-9/from-art-690#art-698/par-1
---
## 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-20261027T202151-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-196, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-196, 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-20261027T214204-049, 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-20261027T214204-077, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-092, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-100, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-102, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-103, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-123, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-144, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-153, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-154, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-155, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-156, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-007, 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