# 地方税法 / Local Tax Act — 第五百三十三条 (Article 533)

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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: 第五百三十三条 (Article 533)（鉱産税の更正及び決定） — address `art-533`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-533
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-533
- 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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### 第五百三十三条（鉱産税の更正及び決定） — Reassessment and Determination of the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-533 · https://japanlaw.org/en/local-tax-act/art-533 · https://japanlaw.org/l/325AC0000000226/art-533</sup>

  **第一項**  市町村長は、第五百二十二条の規定による申告書の提出があつた場合において、当該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。
  <sup>art-533/par-1 · https://japanlaw.org/en/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1</sup>
  Where a return has been submitted under Article 522, the mayor of the municipality may make a reassessment if the amount of the tax base or the tax amount relating to that return differs from what the mayor has found by investigation.
  <sup>machine translation, not official</sup>

  **第二項**  市町村長は、納税者が前項の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、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。
  <sup>art-533/par-2 · https://japanlaw.org/en/local-tax-act/art-533/par-2 · https://japanlaw.org/l/325AC0000000226/art-533/par-2</sup>
  Where a taxpayer has not submitted the return under the preceding paragraph, the mayor of the municipality may, on the basis of the mayor's investigation, determine the amount of the tax base and the tax amount to be reported.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-533/par-3 · https://japanlaw.org/en/local-tax-act/art-533/par-3 · https://japanlaw.org/l/325AC0000000226/art-533/par-3</sup>
  The mayor of the municipality may make a reassessment of the amount of the tax base or the tax amount reassessed or determined under the preceding two paragraphs only where the mayor discovers through investigation that it is excessive, or that it is insufficient and the insufficiency is due to deception or other wrongful acts on the part of the taxpayer.
  <sup>machine translation, not official</sup>

  **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、これを納税者に通知しなければならない。
  <sup>art-533/par-4 · https://japanlaw.org/en/local-tax-act/art-533/par-4 · https://japanlaw.org/l/325AC0000000226/art-533/par-4</sup>
  When the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.
  <sup>machine translation, not official</sup>

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## Cites
- art-533/par-1: 第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/en/local-tax-act/art-522 · https://japanlaw.org/l/325AC0000000226/art-522
- art-533/par-2: 前項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/en/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1
- art-533/par-3: 前二項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/en/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1
- art-533/par-3: 前二項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/en/local-tax-act/art-533/par-2 · https://japanlaw.org/l/325AC0000000226/art-533/par-2
- art-533/par-4: 前三項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/en/local-tax-act/art-533/par-1 · https://japanlaw.org/l/325AC0000000226/art-533/par-1
- art-533/par-4: 前三項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/en/local-tax-act/art-533/par-2 · https://japanlaw.org/l/325AC0000000226/art-533/par-2
- art-533/par-4: 前三項 → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/en/local-tax-act/art-533/par-3 · https://japanlaw.org/l/325AC0000000226/art-533/par-3

## Cited by

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

- 地方税法 第五百三十三条第二項（鉱産税の更正及び決定） — https://japanlaw.org/en/local-tax-act/art-533/par-2 · https://japanlaw.org/l/325AC0000000226/art-533/par-2
- 地方税法 第五百三十三条第三項（鉱産税の更正及び決定） — https://japanlaw.org/en/local-tax-act/art-533/par-3 · https://japanlaw.org/l/325AC0000000226/art-533/par-3
- 地方税法 第五百三十三条第四項（鉱産税の更正及び決定） — https://japanlaw.org/en/local-tax-act/art-533/par-4 · https://japanlaw.org/l/325AC0000000226/art-533/par-4
- 地方税法 第五百三十四条第一項（鉱産税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-534/par-1 · https://japanlaw.org/l/325AC0000000226/art-534/par-1
- 地方税法 第五百三十四条第三項（鉱産税の不足税額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-534/par-3 · https://japanlaw.org/l/325AC0000000226/art-534/par-3
- 地方税法 第五百三十六条第一項（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-1
- 地方税法 第五百三十六条第二項第一号（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-2/item-1
- 地方税法 第五百三十六条第二項第二号（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-2/item-2
- 地方税法 第五百三十六条第二項第三号（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-536/par-2/item-3
- 地方税法 第五百三十六条第三項（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-3 · https://japanlaw.org/l/325AC0000000226/art-536/par-3
- 地方税法 第五百三十六条第五項第一号（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-536/par-5/item-1
- 地方税法 第五百三十六条第五項第二号（鉱産税の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-536/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-536/par-5/item-2
- 地方税法 第五百三十七条第三項第一号（鉱産税の重加算金） — https://japanlaw.org/en/local-tax-act/art-537/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-537/par-3/item-1
- 地方税法 第五百三十七条第三項第二号（鉱産税の重加算金） — https://japanlaw.org/en/local-tax-act/art-537/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-537/par-3/item-2

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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-20261027T214204-145, 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