# 地方税法 / Local Tax Act — 第六百条の二 (Article 600-2)

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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: 第六百条の二 (Article 600-2)（特別土地保有税に係る不申告に関する過料） — address `art-600-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-600-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-600-2
- 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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### 第六百条の二（特別土地保有税に係る不申告に関する過料） — Non-Penal Fine for Failure to File Relating to the Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-600-2 · https://japanlaw.org/en/local-tax-act/art-600-2 · https://japanlaw.org/l/325AC0000000226/art-600-2</sup>

    **第一項**  市町村は、特別土地保有税の納税義務者が正当な事由がなくて第五百九十九条第一項の規定による申告書を同項各号に規定する申告書の提出期限までに提出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。
    <sup>art-600-2/par-1 · https://japanlaw.org/en/local-tax-act/art-600-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-600-2/par-1</sup>
    A municipality may establish a provision by Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for the special land holding tax who, without justifiable grounds, fails to submit the return under Article 599, paragraph (1) by the deadline for filing the return prescribed in the items of that paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-600-2/par-1: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/en/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/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-20261027T214204-150, 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