# 地方税法 / Local Tax Act — 第九十条 (Article 90)

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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: 第九十条 (Article 90)（ゴルフ場利用税に係る過少申告加算金及び不申告加算金） — address `art-90`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-90
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-90
- 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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### 第九十条（ゴルフ場利用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 in Connection with the Golf Course Use Tax
<sup>caption: machine translation, not official</sup>
<sup>art-90 · https://japanlaw.org/en/local-tax-act/art-90 · https://japanlaw.org/l/325AC0000000226/art-90</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、第八十七条第一項又は第三項の規定による更正があつたときは、道府県知事は、当該更正前の納入申告に係る課税標準の総数又は税額に誤りがあつたことについて正当な理由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」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（当該更正前にその更正に係るゴルフ場利用税について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準の総数又は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金額を控除した金額とし、当該ゴルフ場利用税についてその納入すべき金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（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）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。）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-90/par-1 · https://japanlaw.org/en/local-tax-act/art-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-1</sup>
    In the case where a return has been filed by the deadline for filing (including the case where a return 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), if a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made, the prefectural governor must, where the governor finds that there is no justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to the reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from the reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by 10 percent (where the covered shortfall (where, prior to the reassessment, a reassessment was made with regard to the golf course use tax pertaining to the reassessment, the amount obtained by adding to the covered shortfall the total of the shortfall amounts resulting from that earlier reassessment (where it was found that there was a justifiable ground for there having been an error in the total number of the tax base or the amount of tax pertaining to the remittance return prior to that reassessment, the amount after deducting the shortfall amount resulting from that reassessment, and where there has been, with regard to that golf course use tax, a reassessment reducing the amount to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount equivalent to the portion reduced thereby)) exceeds the greater of the amount equivalent to the amount of tax pertaining 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 shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by 5 percent).
    <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、道府県知事は、当該各号に規定する申告、決定又は更正により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、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-90/par-2 · https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2</sup>
    In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the amount of tax to be remitted pursuant to the return, determination or reassessment prescribed in the relevant item by 15 percent; provided, however, that this does not apply where it is found that there was a justifiable ground for the return not having been filed by the deadline for filing:
    <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八十七条第二項の規定による決定があつた場合
      <sup>art-90/par-2/item-1 · https://japanlaw.org/en/local-tax-act/art-90/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-2/item-1</sup>
      in the case where a return has been filed after the deadline for filing, or a determination under the provisions of Article 87, 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第八十七条第一項又は第三項の規定による更正があつた場合
      <sup>art-90/par-2/item-2 · https://japanlaw.org/en/local-tax-act/art-90/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2/item-2</sup>
      in the case where, after a return has been filed after the deadline for filing, a reassessment under the provisions of Article 87, paragraph (1) or (3) has been made;
      <sup>machine translation, not official</sup>

      **三**  第八十七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-90/par-2/item-3 · https://japanlaw.org/en/local-tax-act/art-90/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-2/item-3</sup>
      in the case where, after a determination under the provisions of Article 87, paragraph (2) has been made, a reassessment under the provisions of 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更正前にされた当該ゴルフ場利用税に係る申告書の提出期限後の申告又は第八十七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入すべき税額の合計額（当該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「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」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-90/par-3 · https://japanlaw.org/en/local-tax-act/art-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3</sup>
    In the case falling under the provisions of the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the amount of tax to be remitted prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total amount of tax to be remitted, with regard to the golf course use tax, by a return filed after the deadline for filing or by a reassessment or determination under the provisions of Article 87, paragraphs (1) to (3), made prior to the reassessment prescribed in those provisions (where there has been a reassessment reducing the amount of tax to be remitted or a change in the original disposition by a ruling or judgment on a request for review or an action pertaining to a reassessment, the amount after deducting the amount of tax equivalent to the portion reduced thereby; referred to in the following paragraph as the "cumulative remitted tax amount"); referred to in the following paragraph as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the amount of tax to be remitted prescribed in that paragraph is less than the amount equivalent to the excess portion, the amount of tax to be remitted) by 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、加算後累積納入税額（当該加算後累積納入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の計算の基礎とされていなかつたことについて当該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、加算後累積納入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入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-90/par-4 · https://japanlaw.org/en/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4</sup>
    In the case falling under the provisions of paragraph (2), where the cumulative remitted tax amount after addition (where, among the facts forming the basis for calculating that cumulative remitted tax amount after addition, there is any that is found not to have been used as a basis for calculating the amount of tax before the return, determination or reassessment prescribed in each item of that paragraph, for reasons not attributable to the special collection agent, the amount of tax after deducting the amount calculated, as provided by Cabinet Order, as the amount of tax based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the provisions of the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted 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 remitted tax amount into the amounts listed in the following 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-90/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-90/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-90/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-90/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-90/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/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-90/par-4/item-3 · https://japanlaw.org/en/local-tax-act/art-90/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-90/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-90/par-5 · https://japanlaw.org/en/local-tax-act/art-90/par-5 · https://japanlaw.org/l/325AC0000000226/art-90/par-5</sup>
    In the case falling under paragraph (2), when 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 calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted 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（当該申告書に係るゴルフ場利用税について道府県知事の調査による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。）又は第八十七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、ゴルフ場利用税について、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-90/par-5/item-1 · https://japanlaw.org/en/local-tax-act/art-90/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-90/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 a return was filed after the deadline for filing (limited to one filed upon foreseeing that a determination by examination of the prefectural governor was to be made regarding the golf course use tax pertaining to that return; the same applies in the following item) or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made, an additional charge for failure to file (excluding one to which the provisions of the following paragraph apply; the same applies in that item) or a substantial additional charge (referred to in Article 91, paragraph (3), item (i) as "additional charge for failure to file, etc.") has been collected for the golf course use tax;
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後のその提出又は第八十七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ゴルフ場利用税の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特別徴収義務が成立したゴルフ場利用税について、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-90/par-5/item-2 · https://japanlaw.org/en/local-tax-act/art-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2</sup>
      in the case where, with regard to golf course use tax for which the special collection obligation arose in the year preceding and the year before the year in which falls the day on which the special collection obligation arose for the golf course use tax pertaining to a return filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3), an additional charge for failure to file or a substantial additional charge (limited to one to which the provisions of paragraph (2) of the following Article apply) (hereinafter in this item and Article 91, paragraph (3), item (ii) referred to as "specified additional charge for failure to file, etc.") has been collected, or it is found that a determination pertaining to a specified additional charge for failure to file, etc. should be made.
      <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において、その提出が当該申告書に係るゴルフ場利用税について道府県知事の調査による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-90/par-6 · https://japanlaw.org/en/local-tax-act/art-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6</sup>
    In the case where a return has been filed after the deadline for filing, if the filing was not made upon foreseeing that a determination by investigation of the prefectural governor was to be made regarding the golf course use tax pertaining to the return, the amount of additional charge for failure to file prescribed in paragraph (2) pertaining to the amount of tax pertaining to the return is, notwithstanding the provisions of paragraphs (2) to (4), the amount equivalent to the amount calculated by multiplying that amount of tax by 5 percent.
    <sup>machine translation, not official</sup>

    **第七項**  道府県知事は、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、これを特別徴収義務者に通知しなければならない。
    <sup>art-90/par-7 · https://japanlaw.org/en/local-tax-act/art-90/par-7 · https://japanlaw.org/l/325AC0000000226/art-90/par-7</sup>
    When a prefectural governor 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), the governor must notify the special collection agent of it without delay.
    <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-90/par-8 · https://japanlaw.org/en/local-tax-act/art-90/par-8 · https://japanlaw.org/l/325AC0000000226/art-90/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>

---

## Cites
- art-90/par-1: 次項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-1: 第八項 → 地方税法 第九十条第八項 (Article 90, paragraph (8)), art-90/par-8 — https://japanlaw.org/en/local-tax-act/art-90/par-8 · https://japanlaw.org/l/325AC0000000226/art-90/par-8
- art-90/par-1: この項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/local-tax-act/art-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-1
- art-90/par-1: 第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-90/par-1: 第三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-90/par-2/item-1: 第八十七条第二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-90/par-2/item-2: 第八十七条第一項 → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-90/par-2/item-2: 第三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-90/par-2/item-3: 第八十七条第二項 → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-90/par-2/item-3: 同条第三項 → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-90/par-3: 前項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-3: 第八項 → 地方税法 第九十条第八項 (Article 90, paragraph (8)), art-90/par-8 — https://japanlaw.org/en/local-tax-act/art-90/par-8 · https://japanlaw.org/l/325AC0000000226/art-90/par-8
- art-90/par-3: 次項 → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4
- art-90/par-3: 第五項 → 地方税法 第九十条第五項 (Article 90, paragraph (5)), art-90/par-5 — https://japanlaw.org/en/local-tax-act/art-90/par-5 · https://japanlaw.org/l/325AC0000000226/art-90/par-5
- art-90/par-3: 同項第二号 → 地方税法 第九十条第二項第二号 (Article 90, paragraph (2), item (ii)), art-90/par-2/item-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2/item-2
- art-90/par-3: 第三号 → 地方税法 第九十条第二項第三号 (Article 90, paragraph (2), item (iii)), art-90/par-2/item-3 — https://japanlaw.org/en/local-tax-act/art-90/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-2/item-3
- art-90/par-3: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-90/par-3: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-90/par-3: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-90/par-4: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-4: 前二項 → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/local-tax-act/art-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3
- art-90/par-5: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-5: 前三項 → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/local-tax-act/art-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3
- art-90/par-5: 前三項 → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4
- art-90/par-5/item-1: 次号 → 地方税法 第九十条第五項第二号 (Article 90, paragraph (5), item (ii)), art-90/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2
- art-90/par-5/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-90/par-5/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-90/par-5/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-90/par-5/item-1: 次項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/local-tax-act/art-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6
- art-90/par-5/item-1: 次条第三項第一号 → 地方税法 第九十一条第三項第一号 (Article 91, paragraph (3), item (i)), art-91/par-3/item-1 — https://japanlaw.org/en/local-tax-act/art-91/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-3/item-1
- art-90/par-5/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-90/par-5/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/en/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-90/par-5/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/en/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-90/par-5/item-2: 次条第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/en/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- art-90/par-5/item-2: この号 → 地方税法 第九十条第五項第二号 (Article 90, paragraph (5), item (ii)), art-90/par-5/item-2 — https://japanlaw.org/en/local-tax-act/art-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2
- art-90/par-5/item-2: 次条第三項第二号 → 地方税法 第九十一条第三項第二号 (Article 91, paragraph (3), item (ii)), art-91/par-3/item-2 — https://japanlaw.org/en/local-tax-act/art-91/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-3/item-2
- art-90/par-6: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-6: 同項から第四項まで → 地方税法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/en/local-tax-act/art-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3
- art-90/par-6: 同項から第四項まで → 地方税法 第九十条第四項 (Article 90, paragraph (4)), art-90/par-4 — https://japanlaw.org/en/local-tax-act/art-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4
- art-90/par-7: 第一項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/en/local-tax-act/art-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-1
- art-90/par-7: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-8: 第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/en/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-90/par-8: 第六項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/en/local-tax-act/art-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6

## Cited by

17 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 第九十条第一項（ゴルフ場利用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-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-1
- 地方税法 第九十条第三項（ゴルフ場利用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-90/par-3 · https://japanlaw.org/l/325AC0000000226/art-90/par-3
- 地方税法 第九十条第四項（ゴルフ場利用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-90/par-4 · https://japanlaw.org/l/325AC0000000226/art-90/par-4
- 地方税法 第九十条第五項（ゴルフ場利用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-90/par-5 · https://japanlaw.org/l/325AC0000000226/art-90/par-5
- 地方税法 第九十条第五項第一号（ゴルフ場利用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-90/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-1
- 地方税法 第九十条第五項第二号（ゴルフ場利用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-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2
- 地方税法 第九十条第六項（ゴルフ場利用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-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6
- 地方税法 第九十条第七項（ゴルフ場利用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-90/par-7 · https://japanlaw.org/l/325AC0000000226/art-90/par-7
- 地方税法 第九十条第八項（ゴルフ場利用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-90/par-8 · https://japanlaw.org/l/325AC0000000226/art-90/par-8
- 地方税法 第九十一条第一項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- 地方税法 第九十一条第二項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- 地方税法 第九十一条第四項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/en/local-tax-act/art-91/par-4 · https://japanlaw.org/l/325AC0000000226/art-91/par-4
- 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 附則第九条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-9/par-1
- 地方税法 附則第九条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9/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-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-086, 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-20261027T214204-086, 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-20261028T042522-001, 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