# 地方税法 / Local Tax Act — 第六百九条 (Article 609)

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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: 第六百九条 (Article 609)（特別土地保有税の過少申告加算金及び不申告加算金） — address `art-609`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-609
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-609
- 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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### 第六百九条（特別土地保有税の過少申告加算金及び不申告加算金） — Additional Charges for Understatement and for Failure to File on Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-609 · https://japanlaw.org/en/local-tax-act/art-609 · https://japanlaw.org/l/325AC0000000226/art-609</sup>

    **第一項**  申告書の提出期限までにその提出があつた場合（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、第六百六条第一項若しく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申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認める場合を除き、当該更正による不足税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「対象不足税額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額等（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特別土地保有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税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申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足税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、当該特別土地保有税についてその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税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（当該対象不足税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、当該対象不足税額等）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。ただし、修正申告書の提出があつた場合において、その提出が当該修正申告書に係る特別土地保有税額について同条第一項又は第三項の規定による更正があるべきことを予知してされたものでないときは、この限りでない。
    <sup>art-609/par-1 · https://japanlaw.org/en/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1</sup>
    In the case where a return is filed by the deadline for filing (including the case where a return is filed after the deadline for filing and the proviso to paragraph (2) or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment under Article 606, paragraph (1) or (3) has been made or an amended return has been filed, the mayor of the municipality must, except where the mayor finds that there are justifiable grounds for the error in the tax amount relating to the return or amended return before that reassessment or amended return, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax deficiency due to that reassessment or the tax amount increased by that amended return (hereinafter in this paragraph referred to as "covered tax shortfall, etc.") by a rate of 10 percent (where the covered tax shortfall, etc. (where, before that reassessment or amended return, a reassessment or the filing of an amended return was made regarding the special land holding tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the tax deficiency due to that earlier reassessment or the tax amount increased by that earlier amended return (where it has been found that there were justifiable grounds for the error in the tax amount relating to the return or amended return before that earlier reassessment or amended return, the amount obtained by deducting the tax deficiency due to that earlier reassessment or the tax amount increased by that earlier amended return, and where, regarding that special land holding tax, there has been a reassessment reducing the tax amount payable, or a change to the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount relating to the return in the case where the return was filed by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall, etc. is less than the amount equivalent to the excess portion, the covered tax shortfall, etc.) by a rate of 5 percent); provided, however, that this does not apply where an amended return has been filed and the filing was not made with foreknowledge that a reassessment under Article 606, paragraph (1) or (3) would be made regarding the amount of special land holding tax relating to that amended return.
    <sup>machine translation, not official</sup>

    **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申告、決定又は更正により納付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、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。
    <sup>art-609/par-2 · https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2</sup>
    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 by the return, determination or reassessment prescribed in the relevant item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the failure to submit the return by the deadline for filing the return.
    <sup>machine translation, not official</sup>

      **一**  申告書の提出期限後にその提出があつた場合又は第六百六条第二項の規定による決定があつた場合
      <sup>art-609/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-609/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-2/item-1</sup>
      Where a return is filed after the deadline for filing, or a determination under Article 606, paragraph (2) has been made
      <sup>machine translation, not official</sup>

      **二**  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
      <sup>art-609/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-609/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2/item-2</sup>
      Where, after a return has been filed after the deadline for filing, an amended return is filed or a reassessment under Article 606, paragraph (1) or (3) is made
      <sup>machine translation, not official</sup>

      **三**  第六百六条第二項の規定による決定があつた後において修正申告書の提出又は同条第三項の規定による更正があつた場合
      <sup>art-609/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-609/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-2/item-3</sup>
      Where, after a determination under Article 606, paragraph (2) has been made, an amended return is filed or a reassessment under Article 606, paragraph (3) is made
      <sup>machine translation, not official</sup>

    **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特別土地保有税に係る申告書の提出期限後の申告又は第六百六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すべき税額の合計額（当該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「累積納付税額」という。）を加算した金額。次項において「加算後累積納付税額」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。
    <sup>art-609/par-3 · https://japanlaw.org/en/local-tax-act/art-609/par-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-3</sup>
    In the case falling under paragraph (2) (excluding the case where the proviso to paragraph (2) or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount payable prescribed in paragraph (2) (in the case falling under item (ii) or (iii) of paragraph (2), the amount obtained by adding the total of the tax amounts payable under a return filed after the deadline for filing the return relating to that special land holding tax, or under a reassessment or determination under Article 606, paragraphs (1) to (3), made before the amended return or reassessment prescribed in those provisions (where there has been a reassessment reducing the tax amount payable, or a change to the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to as the "cumulative paid tax amount" in the following paragraph); referred to as the "cumulative paid tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in paragraph (2) is, notwithstanding paragraph (2), to be the amount obtained by adding, to the amount calculated under paragraph (2), the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in paragraph (2) is less than the amount equivalent to the excess portion, that tax amount payable) by a rate of 5 percent.
    <sup>machine translation, not official</sup>

    **第四項**  第二項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付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申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）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、加算後累積納付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納付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。
    <sup>art-609/par-4 · https://japanlaw.org/en/local-tax-act/art-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4</sup>
    In the case falling under paragraph (2), where the cumulative paid tax amount after addition (where, among the facts that formed the basis for calculating that cumulative paid tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount (including the tax amount equivalent to the amount of refunds) before the return, determination or reassessment prescribed in each item of paragraph (2) for reasons not attributable to the taxpayer, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in paragraph (2) is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid 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 paid tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.
    <sup>machine translation, not official</sup>

      **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
      <sup>art-609/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-609/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-4/item-1</sup>
      The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
      <sup>machine translation, not official</sup>

      **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
      <sup>art-609/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-609/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-4/item-2</sup>
      The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
      <sup>machine translation, not official</sup>

      **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
      <sup>art-609/par-4/item-3 · https://japanlaw.org/en/local-tax-act/art-609/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-4/item-3</sup>
      The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
      <sup>machine translation, not official</sup>

    **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。
    <sup>art-609/par-5 · https://japanlaw.org/en/local-tax-act/art-609/par-5 · https://japanlaw.org/l/325AC0000000226/art-609/par-5</sup>
    In the case falling under paragraph (2), if any of the following items applies, the amount of the 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 under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:
    <sup>machine translation, not official</sup>

      **一**  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（当該申告書又は修正申告書に係る特別土地保有税について第六百六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。）又は同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、特別土地保有税について、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
      <sup>art-609/par-5/item-1 · https://japanlaw.org/en/local-tax-act/art-609/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-1</sup>
      In the case where, during the period up to the day five years before the day preceding the day on which the return was filed after the deadline for filing or the amended return was filed (limited to a return or amended return filed with foreknowledge that a reassessment or determination under Article 606, paragraphs (1) to (3) would be made regarding the special land holding tax relating to that return or amended return; the same applies in the following item), or a reassessment or determination under Article 606, paragraphs (1) to (3) was made, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 610, paragraph (3), item (i)) has been collected with respect to special land holding tax
      <sup>machine translation, not official</sup>

      **二**  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特別土地保有税の納税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が成立した特別土地保有税について、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
      <sup>art-609/par-5/item-2 · https://japanlaw.org/en/local-tax-act/art-609/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-2</sup>
      In the case where an additional charge for failure to file or a substantial additional charge (limited to one to which Article 610, paragraph (2) applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this item and Article 610, paragraph (3), item (ii)) has been collected with respect to special land holding tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which the tax liability arose for the special land holding tax relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 606, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
      <sup>machine translation, not official</sup>

    **第六項**  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、その提出が当該申告書又は修正申告書に係る特別土地保有税について第六百六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るべきことを予知してされたものでないときは、当該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。
    <sup>art-609/par-6 · https://japanlaw.org/en/local-tax-act/art-609/par-6 · https://japanlaw.org/l/325AC0000000226/art-609/par-6</sup>
    In the case where a 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 under Article 606, paragraphs (1) to (3) would be made regarding the special land holding tax relating to that return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that 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.
    <sup>machine translation, not official</sup>

    **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、納税者に通知しなければならない。
    <sup>art-609/par-7 · https://japanlaw.org/en/local-tax-act/art-609/par-7 · https://japanlaw.org/l/325AC0000000226/art-609/par-7</sup>
    The mayor of the municipality must, without delay, notify the taxpayer 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).
    <sup>machine translation, not official</sup>

    **第八項**  第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、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、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。
    <sup>art-609/par-8 · https://japanlaw.org/en/local-tax-act/art-609/par-8 · https://japanlaw.org/l/325AC0000000226/art-609/par-8</sup>
    The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed 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, and was filed by the day on which one month elapses from the deadline for filing.
    <sup>machine translation, not official</sup>

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## Cites
- art-609/par-1: 次項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-1: 第八項 → 地方税法 第六百九条第八項 (Article 609, paragraph (8)), art-609/par-8 — https://japanlaw.org/en/local-tax-act/art-609/par-8 · https://japanlaw.org/l/325AC0000000226/art-609/par-8
- art-609/par-1: この項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/en/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- art-609/par-1: 第六百六条第一項 → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-609/par-1: 第三項 → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-2/item-1: 第六百六条第二項 → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/en/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-609/par-2/item-2: 第六百六条第一項 → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-609/par-2/item-2: 第三項 → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-2/item-3: 第六百六条第二項 → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/en/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-609/par-2/item-3: 同条第三項 → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-3: 前項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-3: 第八項 → 地方税法 第六百九条第八項 (Article 609, paragraph (8)), art-609/par-8 — https://japanlaw.org/en/local-tax-act/art-609/par-8 · https://japanlaw.org/l/325AC0000000226/art-609/par-8
- art-609/par-3: 次項 → 地方税法 第六百九条第四項 (Article 609, paragraph (4)), art-609/par-4 — https://japanlaw.org/en/local-tax-act/art-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4
- art-609/par-3: 第五項 → 地方税法 第六百九条第五項 (Article 609, paragraph (5)), art-609/par-5 — https://japanlaw.org/en/local-tax-act/art-609/par-5 · https://japanlaw.org/l/325AC0000000226/art-609/par-5
- art-609/par-3: 同項第二号 → 地方税法 第六百九条第二項第二号 (Article 609, paragraph (2), item (ii)), art-609/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2/item-2
- art-609/par-3: 第三号 → 地方税法 第六百九条第二項第三号 (Article 609, paragraph (2), item (iii)), art-609/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-609/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-2/item-3
- art-609/par-3: 第六百六条第一項から第三項まで → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-609/par-3: 第六百六条第一項から第三項まで → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/en/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-609/par-3: 第六百六条第一項から第三項まで → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-4: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-4: 前二項 → 地方税法 第六百九条第三項 (Article 609, paragraph (3)), art-609/par-3 — https://japanlaw.org/en/local-tax-act/art-609/par-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-3
- art-609/par-5: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-5: 前三項 → 地方税法 第六百九条第三項 (Article 609, paragraph (3)), art-609/par-3 — https://japanlaw.org/en/local-tax-act/art-609/par-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-3
- art-609/par-5: 前三項 → 地方税法 第六百九条第四項 (Article 609, paragraph (4)), art-609/par-4 — https://japanlaw.org/en/local-tax-act/art-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4
- art-609/par-5/item-1: 第六百六条第一項から第三項まで → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-609/par-5/item-1: 第六百六条第一項から第三項まで → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/en/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-609/par-5/item-1: 第六百六条第一項から第三項まで → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-5/item-1: 次号 → 地方税法 第六百九条第五項第二号 (Article 609, paragraph (5), item (ii)), art-609/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-609/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-2
- art-609/par-5/item-1: 次項 → 地方税法 第六百九条第六項 (Article 609, paragraph (6)), art-609/par-6 — https://japanlaw.org/en/local-tax-act/art-609/par-6 · https://japanlaw.org/l/325AC0000000226/art-609/par-6
- art-609/par-5/item-1: 次条第三項第一号 → 地方税法 第六百十条第三項第一号 (Article 610, paragraph (3), item (i)), art-610/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-610/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-3/item-1
- art-609/par-5/item-2: 第六百六条第一項から第三項まで → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-609/par-5/item-2: 第六百六条第一項から第三項まで → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/en/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-609/par-5/item-2: 第六百六条第一項から第三項まで → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-5/item-2: 次条第二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/en/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- art-609/par-5/item-2: この号 → 地方税法 第六百九条第五項第二号 (Article 609, paragraph (5), item (ii)), art-609/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-609/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-2
- art-609/par-5/item-2: 次条第三項第二号 → 地方税法 第六百十条第三項第二号 (Article 610, paragraph (3), item (ii)), art-610/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-610/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-3/item-2
- art-609/par-6: 第六百六条第一項から第三項まで → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/en/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-609/par-6: 第六百六条第一項から第三項まで → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/en/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-609/par-6: 第六百六条第一項から第三項まで → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/en/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-609/par-6: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-6: 同項から第四項まで → 地方税法 第六百九条第三項 (Article 609, paragraph (3)), art-609/par-3 — https://japanlaw.org/en/local-tax-act/art-609/par-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-3
- art-609/par-6: 同項から第四項まで → 地方税法 第六百九条第四項 (Article 609, paragraph (4)), art-609/par-4 — https://japanlaw.org/en/local-tax-act/art-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4
- art-609/par-7: 第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/en/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- art-609/par-7: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-8: 第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/en/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-609/par-8: 第六項 → 地方税法 第六百九条第六項 (Article 609, paragraph (6)), art-609/par-6 — https://japanlaw.org/en/local-tax-act/art-609/par-6 · https://japanlaw.org/l/325AC0000000226/art-609/par-6

## Cited by

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

- 地方税法 第十七条の五第六項（更正、決定等の期間制限） — https://japanlaw.org/en/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- 地方税法 第六百九条第一項（特別土地保有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-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- 地方税法 第六百九条第三項（特別土地保有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-609/par-3 · https://japanlaw.org/l/325AC0000000226/art-609/par-3
- 地方税法 第六百九条第四項（特別土地保有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-609/par-4 · https://japanlaw.org/l/325AC0000000226/art-609/par-4
- 地方税法 第六百九条第五項（特別土地保有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-609/par-5 · https://japanlaw.org/l/325AC0000000226/art-609/par-5
- 地方税法 第六百九条第五項第一号（特別土地保有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-609/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-1
- 地方税法 第六百九条第五項第二号（特別土地保有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-609/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-2
- 地方税法 第六百九条第六項（特別土地保有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-609/par-6 · https://japanlaw.org/l/325AC0000000226/art-609/par-6
- 地方税法 第六百九条第七項（特別土地保有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-609/par-7 · https://japanlaw.org/l/325AC0000000226/art-609/par-7
- 地方税法 第六百九条第八項（特別土地保有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-609/par-8 · https://japanlaw.org/l/325AC0000000226/art-609/par-8
- 地方税法 第六百十条第一項（特別土地保有税の重加算金） — https://japanlaw.org/en/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- 地方税法 第六百十条第二項（特別土地保有税の重加算金） — https://japanlaw.org/en/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- 地方税法 第六百十条第四項（特別土地保有税の重加算金） — https://japanlaw.org/en/local-tax-act/art-610/par-4 · https://japanlaw.org/l/325AC0000000226/art-610/par-4
- 地方税法 附則第六条第一項（過少申告加算金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3591-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6/par-1
- 地方税法 附則第三条第一項（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1
- 地方税法 附則第四条第一項（過少申告加算金及び不申告加算金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4/par-1
- 地方税法 附則第四条第一項（不申告加算金に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4/par-1
- 地方税法 附則第二十三条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-23/par-1
- 地方税法 附則第二十一条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-21/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-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-191, 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-20261027T202151-191, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-087, translated 2026-10-28
- 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