# 地方税法 / Local Tax Act — 第二十条の九の二 (Article 20-9-2)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二十条の九の二 (Article 20-9-2)（修正申告等の効力） — address `art-20-9-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-20-9-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-20-9-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第二十条の九の二（修正申告等の効力） — Effect of Amended Returns, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-20-9-2 · https://japanlaw.org/en/local-tax-act/art-20-9-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-2</sup>

  **第一項**  修正申告は、すでに確定した納付すべき税額に係る部分の地方税についての納付義務に影響を及ぼさない。
  <sup>art-20-9-2/par-1 · https://japanlaw.org/en/local-tax-act/art-20-9-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-1</sup>
  An amended return does not affect the obligation to pay the local tax for the part relating to the tax amount to be paid that has already been finalized.
  <sup>machine translation, not official</sup>

  **第二項**  すでに確定した納付し、又は納入すべき税額を増加させる更正は、すでに確定した納付し、又は納入すべき税額に係る部分の地方税についての納付又は納入の義務に影響を及ぼさない。
  <sup>art-20-9-2/par-2 · https://japanlaw.org/en/local-tax-act/art-20-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-2</sup>
  A reassessment that increases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part relating to the tax amount to be paid or remitted that has already been finalized.
  <sup>machine translation, not official</sup>

  **第三項**  すでに確定した納付し、又は納入すべき税額を減少させる更正は、その更正により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
  <sup>art-20-9-2/par-3 · https://japanlaw.org/en/local-tax-act/art-20-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-3</sup>
  A reassessment that decreases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that reassessment.
  <sup>machine translation, not official</sup>

  **第四項**  更正又は決定を取り消す処分又は判決は、その処分又は判決により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
  <sup>art-20-9-2/par-4 · https://japanlaw.org/en/local-tax-act/art-20-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-4</sup>
  A disposition or judgment that rescinds a reassessment or determination does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that disposition or judgment.
  <sup>machine translation, not official</sup>

  **第五項**  前三項の規定は、賦課決定又は加算金の決定について準用する。
  <sup>art-20-9-2/par-5 · https://japanlaw.org/en/local-tax-act/art-20-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-5</sup>
  The provisions of the preceding three paragraphs apply mutatis mutandis to an assessment determination or a determination of additional charges.
  <sup>machine translation, not official</sup>

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## Cites
- art-20-9-2/par-5: 前三項 → 地方税法 第二十条の九の二第二項 (Article 20-9-2, paragraph (2)), art-20-9-2/par-2 — https://japanlaw.org/en/local-tax-act/art-20-9-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-2
- art-20-9-2/par-5: 前三項 → 地方税法 第二十条の九の二第三項 (Article 20-9-2, paragraph (3)), art-20-9-2/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-3
- art-20-9-2/par-5: 前三項 → 地方税法 第二十条の九の二第四項 (Article 20-9-2, paragraph (4)), art-20-9-2/par-4 — https://japanlaw.org/en/local-tax-act/art-20-9-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-4

## Cited by

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

- 地方税法 第二十条の九の二第五項（修正申告等の効力） — https://japanlaw.org/en/local-tax-act/art-20-9-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-20-9-2/par-5
- 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-016, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-017, 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