# 地方税法 / Local Tax Act — 第五百九十条 (Article 590) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-590. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第五百九十条 (Article 590)（特別土地保有税の納税管理人） — address `art-590` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-590 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-590 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第五百九十条（特別土地保有税の納税管理人） — Tax Agent for the Special Land Holding Tax caption: machine translation, not official art-590 · https://japanlaw.org/en/local-tax-act/art-590 · https://japanlaw.org/l/325AC0000000226/art-590 **第一項** 特別土地保有税の納税義務者は、納税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。）を有しない場合には、納税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-590/par-1 · https://japanlaw.org/en/local-tax-act/art-590/par-1 · https://japanlaw.org/l/325AC0000000226/art-590/par-1 If a person liable for the special land holding tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the municipality in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by Municipal Ordinance of that municipality and report the appointment to the mayor of the municipality, or apply to the mayor of the municipality for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent. machine translation, not official **第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る特別土地保有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-590/par-2 · https://japanlaw.org/en/local-tax-act/art-590/par-2 · https://japanlaw.org/l/325AC0000000226/art-590/par-2 Notwithstanding the preceding paragraph, a person liable for tax is not required to appoint a tax agent if the person has applied to the mayor of the municipality for, and obtained, a finding that there is no impediment to securing the collection of the special land holding tax relating to that person liable for tax. machine translation, not official --- ## Cites - art-590/par-1: 本項 → 地方税法 第五百九十条第一項 (Article 590, paragraph (1)), art-590/par-1 — https://japanlaw.org/en/local-tax-act/art-590/par-1 · https://japanlaw.org/l/325AC0000000226/art-590/par-1 - art-590/par-2: 前項 → 地方税法 第五百九十条第一項 (Article 590, paragraph (1)), art-590/par-1 — https://japanlaw.org/en/local-tax-act/art-590/par-1 · https://japanlaw.org/l/325AC0000000226/art-590/par-1 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 地方税法 第五百九十条第一項（特別土地保有税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-590/par-1 · https://japanlaw.org/l/325AC0000000226/art-590/par-1 - 地方税法 第五百九十条第二項（特別土地保有税の納税管理人） — https://japanlaw.org/en/local-tax-act/art-590/par-2 · https://japanlaw.org/l/325AC0000000226/art-590/par-2 - 地方税法 第五百九十一条第一項（特別土地保有税の納税管理人に係る虚偽の申告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-591/par-1 · https://japanlaw.org/l/325AC0000000226/art-591/par-1 - 地方税法 第五百九十二条第一項（特別土地保有税の納税管理人に係る不申告に関する過料） — https://japanlaw.org/en/local-tax-act/art-592/par-1 · https://japanlaw.org/l/325AC0000000226/art-592/par-1 - 地方税法 附則第九条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4101-27/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-1 --- ## 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-20261027T214204-148, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-149, 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