# 地方税法 / Local Tax Act — 第六百八十八条 (Article 688)

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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: 第六百八十八条 (Article 688)（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — address `art-688`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-688
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-688
- 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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### 第六百八十八条（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — Additional Charges for Understatement and Additional Charges for Failure to File Relating to Municipal Non-statutory Ordinary Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-688 · https://japanlaw.org/en/local-tax-act/art-688 · https://japanlaw.org/l/325AC0000000226/art-688</sup>

  **第一項**  納入申告書の提出期限までにその提出があつた場合（納入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、第六百八十六条第一項又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納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足金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「対象不足金額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額等（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市町村法定外普通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金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納入申告又は修正申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足金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、当該市町村法定外普通税についてその納入すべき金額若しくは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金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。）が納入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納入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（当該対象不足金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、当該対象不足金額等）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。
  <sup>art-688/par-1 · https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1</sup>
  Where a remittance return has been filed by its deadline for filing (including where it has been filed after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 686, paragraph (1) or (3) has been made or an amended return has been filed, the mayor of the municipality must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment or the tax amount increased by that amended return (referred to as the "covered shortfall, etc." in this paragraph) by 10 percent, if the mayor finds that there is no justifiable ground for the error in the tax base amount or tax amount relating to the remittance return or amended return preceding that reassessment or amended return (where the covered shortfall, etc. (where, before that reassessment or amended return, a reassessment was made or an amended return was filed concerning the municipal non-statutory ordinary tax relating to that reassessment or amended return, the amount obtained by adding the total of the shortfall amounts resulting from those reassessments or the tax amounts increased by those amended returns (where it has been found that there was a justifiable ground for the error in the tax base amount or tax amount relating to the remittance return or amended return preceding that reassessment or amended return, the amount after deducting the shortfall amount resulting from that reassessment or the tax amount increased by that amended return, and where there has been a reassessment reducing the amount to be remitted or the tax amount to be paid for that municipal non-statutory ordinary tax, or a modification of the original disposition by a ruling or judgment on a request for review or action relating to a reassessment, the amount after deducting the amount equivalent to the portion thereby reduced)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return where it was filed by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying by 5 percent the amount equivalent to the excess portion (or, where the covered shortfall, etc. is less than the amount equivalent to the excess portion, the covered shortfall, etc.)).
  <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納入申告、修正申告、決定又は更正により納付し、又は納入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、納入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-688/par-2 · https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/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 or remitted by the remittance return, amended return, determination or reassessment prescribed in each item by 15 percent; provided, however, that this does not apply where it is found that there was a justifiable reason for the remittance return not being filed by its deadline for filing.
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後にその提出があつた場合又は第六百八十六条第二項の規定による決定があつた場合
    <sup>art-688/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-688/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-2/item-1</sup>
    Where a remittance return has been filed after the deadline for filing, or a determination under Article 686, paragraph (2) has been made.
    <sup>machine translation, not official</sup>

    **二**  納入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六百八十六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-688/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-688/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2/item-2</sup>
    Where, after a remittance return was filed after the deadline for filing, an amended return has been filed or a reassessment under Article 686, paragraph (1) or (3) has been made.
    <sup>machine translation, not official</sup>

    **三**  第六百八十六条第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
    <sup>art-688/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-688/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-2/item-3</sup>
    Where, after a determination under Article 686, paragraph (2) was made, a reassessment under paragraph (3) of that Article has been 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し、又は納入すべき税額（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市町村法定外普通税に係る納入申告書の提出期限後の納入申告又は第六百八十六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し、又は納入すべき税額の合計額（当該納付し、又は納入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「累積税額」という。）を加算した金額。次項において「加算後累積税額」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し、又は納入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、当該納付し、又は納入すべき税額）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-688/par-3 · https://japanlaw.org/en/local-tax-act/art-688/par-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-3</sup>
  In the case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount to be paid or remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to that tax amount the total of the tax amounts to be paid or remitted by a remittance return filed after the deadline for filing the remittance return relating to that municipal non-statutory ordinary tax before the amended return or reassessment prescribed in those items, or by a reassessment or determination under Article 686, paragraphs (1) to (3) (where there has been a reassessment reducing the tax amount to be paid or remitted, or a modification of the original disposition by a ruling or judgment on a request for review or action relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion thereby reduced; referred to as the "cumulative tax amount" in the following paragraph); referred to as the "cumulative tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, the amount obtained by adding, to the amount calculated under that paragraph, the amount calculated by multiplying by 5 percent the amount equivalent to the excess portion (or, where the tax amount to be paid or remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount).
  <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、加算後累積税額（当該加算後累積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納入申告、修正申告、決定又は更正前の税額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又は特別徴収義務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-688/par-4 · https://japanlaw.org/en/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4</sup>
  In the case falling under paragraph (2), where the cumulative tax amount after addition (where, among the facts forming the basis for calculating the cumulative tax amount after addition, there are facts found not to have been taken as the basis for calculating the tax amount preceding the remittance return, amended return, determination or reassessment prescribed in the items of that paragraph, for reasons not attributable to the taxpayer or special collection agent, the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative 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 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-688/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-688/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-688/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-688/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-688/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/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-688/par-4/item-3 · https://japanlaw.org/en/local-tax-act/art-688/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-688/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し、又は納入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-688/par-5 · https://japanlaw.org/en/local-tax-act/art-688/par-5 · https://japanlaw.org/l/325AC0000000226/art-688/par-5</sup>
  In the case falling under paragraph (2), when any of the following items applies, the amount of 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 pursuant to those provisions, the amount calculated by multiplying the tax amount to be paid or remitted prescribed in paragraph (2) by a rate of 10 percent:
  <sup>machine translation, not official</sup>

    **一**  納入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（当該納入申告書又は修正申告書に係る市町村法定外普通税について市町村長の調査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。）又は第六百八十六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があつた日の前日から起算して五年前の日までの間に、市町村法定外普通税について、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-688/par-5/item-1 · https://japanlaw.org/en/local-tax-act/art-688/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-1</sup>
    Where, during the period from the day before the day on which the remittance return was filed after the deadline for filing, the amended return was filed (limited to one filed in anticipation that a reassessment or determination based on the mayor of the municipality's examination would be made with respect to the municipal non-statutory ordinary tax relating to that remittance return or amended return; the same applies in item (ii)), or a reassessment or determination under Article 686, paragraphs (1) to (3) was made, back to the day five years before, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in item (ii)) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected with respect to a municipal non-statutory ordinary tax.
    <sup>machine translation, not official</sup>

    **二**  納入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六百八十六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市町村法定外普通税の納税義務又は特別徴収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又は特別徴収義務が成立した市町村法定外普通税について、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-688/par-5/item-2 · https://japanlaw.org/en/local-tax-act/art-688/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-2</sup>
    Where an additional charge for failure to file or a substantial additional charge (limited to one to which paragraph (2) of the following Article applies) (referred to as "specified additional charge for failure to file, etc." in this item and paragraph (3), item (ii) of the following Article) has been collected with respect to a municipal non-statutory ordinary tax for which tax liability or special collection obligation arose in the year preceding, and the year before that, the year that includes the day on which the tax liability or special collection obligation arose for the municipal non-statutory ordinary tax relating to the remittance return filed after the deadline for filing, the amended return filed, or the reassessment or determination under Article 686, paragraphs (1) to (3), or where it is found that a determination relating to specified additional charge for failure to file, etc. should be made.
    <sup>machine translation, not official</sup>

  **第六項**  納入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、その提出が当該納入申告書又は修正申告書に係る市町村法定外普通税について市町村長の調査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、当該納入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-688/par-6 · https://japanlaw.org/en/local-tax-act/art-688/par-6 · https://japanlaw.org/l/325AC0000000226/art-688/par-6</sup>
  In the case where a remittance 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 based on an investigation by the mayor of the municipality would be made regarding the municipal non-statutory ordinary tax relating to that remittance return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that remittance 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、これを納税者又は特別徴収義務者に通知しなければならない。
  <sup>art-688/par-7 · https://japanlaw.org/en/local-tax-act/art-688/par-7 · https://japanlaw.org/l/325AC0000000226/art-688/par-7</sup>
  The mayor of the municipality must, without delay, notify the taxpayer or special collection agent 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納入申告書の提出があつた場合において、その提出が、納入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、納入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-688/par-8 · https://japanlaw.org/en/local-tax-act/art-688/par-8 · https://japanlaw.org/l/325AC0000000226/art-688/par-8</sup>
  The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made 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 the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.
  <sup>machine translation, not official</sup>

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## Cites
- art-688/par-1: 次項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-1: 第八項 → 地方税法 第六百八十八条第八項 (Article 688, paragraph (8)), art-688/par-8 — https://japanlaw.org/en/local-tax-act/art-688/par-8 · https://japanlaw.org/l/325AC0000000226/art-688/par-8
- art-688/par-1: この項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1
- art-688/par-1: 第六百八十六条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- art-688/par-1: 第三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/art-686/par-3 · https://japanlaw.org/l/325AC0000000226/art-686/par-3
- art-688/par-2/item-1: 第六百八十六条第二項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/art-686/par-2 · https://japanlaw.org/l/325AC0000000226/art-686/par-2
- art-688/par-2/item-2: 第六百八十六条第一項 → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- art-688/par-2/item-2: 第三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/art-686/par-3 · https://japanlaw.org/l/325AC0000000226/art-686/par-3
- art-688/par-2/item-3: 第六百八十六条第二項 → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/art-686/par-2 · https://japanlaw.org/l/325AC0000000226/art-686/par-2
- art-688/par-2/item-3: 同条第三項 → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/art-686/par-3 · https://japanlaw.org/l/325AC0000000226/art-686/par-3
- art-688/par-3: 前項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-3: 第八項 → 地方税法 第六百八十八条第八項 (Article 688, paragraph (8)), art-688/par-8 — https://japanlaw.org/en/local-tax-act/art-688/par-8 · https://japanlaw.org/l/325AC0000000226/art-688/par-8
- art-688/par-3: 次項 → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4
- art-688/par-3: 第五項 → 地方税法 第六百八十八条第五項 (Article 688, paragraph (5)), art-688/par-5 — https://japanlaw.org/en/local-tax-act/art-688/par-5 · https://japanlaw.org/l/325AC0000000226/art-688/par-5
- art-688/par-3: 同項第二号 → 地方税法 第六百八十八条第二項第二号 (Article 688, paragraph (2), item (ii)), art-688/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2/item-2
- art-688/par-3: 第三号 → 地方税法 第六百八十八条第二項第三号 (Article 688, paragraph (2), item (iii)), art-688/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-688/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-2/item-3
- art-688/par-3: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- art-688/par-3: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/art-686/par-2 · https://japanlaw.org/l/325AC0000000226/art-686/par-2
- art-688/par-3: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/art-686/par-3 · https://japanlaw.org/l/325AC0000000226/art-686/par-3
- art-688/par-4: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-4: 前二項 → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/en/local-tax-act/art-688/par-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-3
- art-688/par-5: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-5: 前三項 → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/en/local-tax-act/art-688/par-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-3
- art-688/par-5: 前三項 → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4
- art-688/par-5/item-1: 次号 → 地方税法 第六百八十八条第五項第二号 (Article 688, paragraph (5), item (ii)), art-688/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-688/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-2
- art-688/par-5/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- art-688/par-5/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/art-686/par-2 · https://japanlaw.org/l/325AC0000000226/art-686/par-2
- art-688/par-5/item-1: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/art-686/par-3 · https://japanlaw.org/l/325AC0000000226/art-686/par-3
- art-688/par-5/item-1: 次項 → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/en/local-tax-act/art-688/par-6 · https://japanlaw.org/l/325AC0000000226/art-688/par-6
- art-688/par-5/item-1: 次条第三項第一号 → 地方税法 第六百八十九条第三項第一号 (Article 689, paragraph (3), item (i)), art-689/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-689/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-3/item-1
- art-688/par-5/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第一項 (Article 686, paragraph (1)), art-686/par-1 — https://japanlaw.org/en/local-tax-act/art-686/par-1 · https://japanlaw.org/l/325AC0000000226/art-686/par-1
- art-688/par-5/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第二項 (Article 686, paragraph (2)), art-686/par-2 — https://japanlaw.org/en/local-tax-act/art-686/par-2 · https://japanlaw.org/l/325AC0000000226/art-686/par-2
- art-688/par-5/item-2: 第六百八十六条第一項から第三項まで → 地方税法 第六百八十六条第三項 (Article 686, paragraph (3)), art-686/par-3 — https://japanlaw.org/en/local-tax-act/art-686/par-3 · https://japanlaw.org/l/325AC0000000226/art-686/par-3
- art-688/par-5/item-2: 次条第二項 → 地方税法 第六百八十九条第二項 (Article 689, paragraph (2)), art-689/par-2 — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2
- art-688/par-5/item-2: この号 → 地方税法 第六百八十八条第五項第二号 (Article 688, paragraph (5), item (ii)), art-688/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-688/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-2
- art-688/par-5/item-2: 次条第三項第二号 → 地方税法 第六百八十九条第三項第二号 (Article 689, paragraph (3), item (ii)), art-689/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-689/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-3/item-2
- art-688/par-6: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-6: 同項から第四項まで → 地方税法 第六百八十八条第三項 (Article 688, paragraph (3)), art-688/par-3 — https://japanlaw.org/en/local-tax-act/art-688/par-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-3
- art-688/par-6: 同項から第四項まで → 地方税法 第六百八十八条第四項 (Article 688, paragraph (4)), art-688/par-4 — https://japanlaw.org/en/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4
- art-688/par-7: 第一項 → 地方税法 第六百八十八条第一項 (Article 688, paragraph (1)), art-688/par-1 — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1
- art-688/par-7: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-8: 第二項 → 地方税法 第六百八十八条第二項 (Article 688, paragraph (2)), art-688/par-2 — https://japanlaw.org/en/local-tax-act/art-688/par-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-2
- art-688/par-8: 第六項 → 地方税法 第六百八十八条第六項 (Article 688, paragraph (6)), art-688/par-6 — https://japanlaw.org/en/local-tax-act/art-688/par-6 · https://japanlaw.org/l/325AC0000000226/art-688/par-6

## Cited by

20 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 第六百八十八条第一項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-1
- 地方税法 第六百八十八条第三項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-3 · https://japanlaw.org/l/325AC0000000226/art-688/par-3
- 地方税法 第六百八十八条第四項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-4 · https://japanlaw.org/l/325AC0000000226/art-688/par-4
- 地方税法 第六百八十八条第五項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-5 · https://japanlaw.org/l/325AC0000000226/art-688/par-5
- 地方税法 第六百八十八条第五項第一号（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-1
- 地方税法 第六百八十八条第五項第二号（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-688/par-5/item-2
- 地方税法 第六百八十八条第六項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-6 · https://japanlaw.org/l/325AC0000000226/art-688/par-6
- 地方税法 第六百八十八条第七項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-7 · https://japanlaw.org/l/325AC0000000226/art-688/par-7
- 地方税法 第六百八十八条第八項（市町村法定外普通税に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-688/par-8 · https://japanlaw.org/l/325AC0000000226/art-688/par-8
- 地方税法 第六百八十九条第一項（市町村法定外普通税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-689/par-1 · https://japanlaw.org/l/325AC0000000226/art-689/par-1
- 地方税法 第六百八十九条第二項（市町村法定外普通税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-689/par-2 · https://japanlaw.org/l/325AC0000000226/art-689/par-2
- 地方税法 第六百八十九条第四項（市町村法定外普通税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-689/par-4 · https://japanlaw.org/l/325AC0000000226/art-689/par-4
- 地方税法 附則第十条第一項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/en/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1
- 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 附則第二十四条第一項（市町村法定外普通税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-24/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-24/par-1
- 地方税法 附則第二十二条第一項（市町村法定外普通税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-22/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-22/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-20261027T202151-196, 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-20261027T202151-196, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-102, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-155, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-156, 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