# 地方税法 / Local Tax Act — 第八節 (Chapter 3, Section 8)
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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: 第八節 (Chapter 3, Section 8) — address `ch-3/sec-8`
- Text: the text as amended with effect from 2027-01-01, standing until 2027-03-31 — NOT yet in force (revision 20270101_507AC0000000007)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#ch-3/sec-8
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-3/sec-8
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第八節 特別土地保有税 — Section 8 Special Land Holding Tax
heading: machine translation, not official
ch-3/sec-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#ch-3/sec-8
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-3/sec-8/subsec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#ch-3/sec-8/subsec-1
### 第五百八十五条（特別土地保有税の納税義務者等） — Persons Liable for the Special Land Holding Tax, etc.
caption: machine translation, not official
art-585 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585
**第一項** 特別土地保有税は、土地又はその取得に対し、当該土地所在の市町村において、当該土地の所有者又は取得者（以下この節において「土地の所有者等」という。）に課する。
art-585/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-1
The special land holding tax is imposed on land or on the acquisition thereof, by the municipality in which the land is located, on the owner or acquirer of the land (hereinafter in this Section referred to as the "landowner, etc.").
machine translation, not official
**第二項** 前項の「土地」とは、田、畑、宅地、塩田、鉱泉地、池沼、山林、牧場、原野その他の土地をいう。
art-585/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-2
The "land" referred to in the preceding paragraph means rice paddies, fields, building land, salt pans, mineral spring land, ponds and marshes, forests, pastures, wilderness and other land.
machine translation, not official
**第三項** この節の規定中土地に対して課する特別土地保有税に関する規定は、第一項の土地（以下この節において「土地」という。）の所有者が所有する土地で第五百九十九条第一項の規定により申告納付すべき日の属する年の一月一日において当該土地の取得をした日以後十年を経過したものについては、適用しない。
art-585/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-3
The provisions of this Section concerning the special land holding tax imposed on land do not apply to land owned by an owner of the land prescribed in paragraph (1) (hereinafter in this Section referred to as "land") with respect to which 10 years have elapsed since the day of its acquisition, as of January 1 of the year containing the day on which filing and payment is to be made under Article 599, paragraph (1).
machine translation, not official
**第四項** 特殊関係者（親族その他の特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるものをいう。以下この項において同じ。）を有する者がある場合において、当該特殊関係者が取得した、又は所有する土地について政令で定める特別の事情があるときは、特別土地保有税の賦課徴収については、当該土地は、その者及び当該特殊関係者の共有物とみなす。
art-585/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-4
Where a person has a specially-related person (meaning an individual who is a relative or has another special relationship with that person, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph) and there are special circumstances specified by Cabinet Order with respect to land acquired or owned by that specially-related person, that land is deemed, for the purpose of the assessment and collection of the special land holding tax, to be property in co-ownership of that person and that specially-related person.
machine translation, not official
**第五項** 第七十三条の二第十一項及び第十二項の規定は、特別土地保有税について準用する。この場合において、同条第十一項中「日以後に」とあるのは「日以後においては、」と、「取得があつたときは、当該従前の土地の取得をもつて」とあるのは「取得又は所有をもつて」と、「取得とみなし」とあるのは「取得又は所有とみなし」と、「取得者を取得者とみなして」とあるのは「取得者又は所有者を当該仮換地等である土地に係る第五百八十五条第一項の土地の所有者等とみなして」と、同条第十二項中「取得者」とあるのは「第五百八十五条第一項の土地の所有者等」と読み替えるものとする。
art-585/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-5
The provisions of Article 73-2, paragraphs (11) and (12) apply mutatis mutandis to the special land holding tax. In this case, in paragraph (11) of that Article, "if the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as "former land") is acquired on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition of that former land is deemed to be the acquisition of" is deemed to be replaced with "on or after the day on which it became possible to use or take profits from the land that is that provisional replotting land, etc., the acquisition or ownership of the former land corresponding to the land that is that provisional replotting land, etc. (hereinafter in this paragraph referred to as 'former land') is deemed to be the acquisition or ownership of", "the acquirer of that former land is deemed to be the acquirer" is deemed to be replaced with "the acquirer or owner of that former land is deemed to be the landowner, etc. under Article 585, paragraph (1) in relation to the land that is that provisional replotting land, etc.", and in paragraph (12) of that Article, "the acquirers" is deemed to be replaced with "the landowners, etc. under Article 585, paragraph (1)".
machine translation, not official
**第六項** 第三百四十三条第八項の規定は、特別土地保有税について準用する。この場合において、同項中「当該埋立地等を使用する者」とあるのは「当該埋立地等の使用の開始をもつて土地の取得と、当該埋立地等を使用する者」と、「第一項の所有者」とあるのは「第五百八十五条第一項の土地の所有者等」と、「同条第一項」とあるのは「同法第二十三条第一項」と読み替えるものとする。
art-585/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-6
The provisions of Article 343, paragraph (8) apply mutatis mutandis to the special land holding tax. In this case, in that paragraph, "the person using that reclaimed land, etc." is deemed to be replaced with "the commencement of use of that reclaimed land, etc. is deemed to be the acquisition of land, and the person using that reclaimed land, etc.", "the owner referred to in paragraph (1)" is deemed to be replaced with "the landowner, etc. under Article 585, paragraph (1)", and "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of that Act" is deemed to be replaced with "used by a prefecture, etc. pursuant to Article 23, paragraph (1) of the Act on Reclamation of Publicly-owned Water Surface".
machine translation, not official
### 第五百八十六条（特別土地保有税の非課税） — Non-Taxation of the Special Land Holding Tax
caption: machine translation, not official
art-586 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586
**第一項** 市町村は、国、非課税独立行政法人及び国立大学法人等並びに都道府県、市町村、特別区、これらの組合、財産区、非課税地方独立行政法人（地方独立行政法人（公立大学法人を除く。）であつてその成立の日の前日において現に地方公共団体が行つている業務に相当する業務を当該地方独立行政法人の成立の日以後行うものとして総務省令で定めるもののうちその成立の日の前日において現に地方公共団体が行つている業務に相当する業務のみを当該成立の日以後引き続き行うものをいう。）及び公立大学法人（地方独立行政法人法（平成十五年法律第百十八号）第六十一条に規定する移行型地方独立行政法人でその成立の日の前日において現に設立団体（同法第六条第三項に規定する設立団体をいう。）が行つている業務に相当する業務のみを当該成立の日以後引き続き行うものに限る。）に対しては、特別土地保有税を課することができない。
art-586/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-1
A municipality may not impose the special land holding tax on the State, tax-exempt incorporated administrative agencies and national university corporations, etc., or on prefectures, municipalities, special wards, unions of these, property wards, tax-exempt local incorporated administrative agencies (meaning, among the local incorporated administrative agencies (excluding public university corporations) specified by Order of the Ministry of Internal Affairs and Communications as carrying out, on and after the day of their establishment, operations equivalent to those that a local government was actually carrying out on the day before the day of their establishment, those that continue to carry out, on and after that day of establishment, only operations equivalent to those that a local government was actually carrying out on the day before the day of their establishment) and public university corporations (limited to a transitional local incorporated administrative agency prescribed in Article 61 of the Local Independent Administrative Agency Act (Act No. 118 of 2003) that continues to carry out, on and after the day of its establishment, only operations equivalent to those that the establishing body (meaning the establishing body prescribed in Article 6, paragraph (3) of that Act) was actually carrying out on the day before the day of its establishment).
machine translation, not official
**第二項** 市町村は、次に掲げる土地又はその取得に対しては、特別土地保有税を課することができない。
art-586/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
A municipality may not impose the special land holding tax on the following land or on its acquisition:
machine translation, not official
**一** 次に掲げる区域、地区又は地域において製造の事業の用に供する設備で政令で定める要件に該当するものを新設し、又は増設した者で政令で定めるものが当該設備に係る工場用の建物の敷地の用に供する土地（これと一体的に使用される土地で政令で定めるものを含む。）
art-586/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1
land that a person specified by Cabinet Order, having newly installed or expanded, in a zone, district or region listed below, equipment that is for use in a manufacturing business and satisfies requirements specified by Cabinet Order, uses as the site of a factory building relating to that equipment (including land specified by Cabinet Order that is used integrally with it)
machine translation, not official
**イ** 首都圏整備法（昭和三十一年法律第八十三号）第二十五条第一項の規定により都市開発区域として指定された区域
art-586/par-2/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1/sub-1
the zone designated as an urban development zone under Article 25, paragraph (1) of the Metropolitan Area Readjustment Act (Act No. 83 of 1956);
machine translation, not official
**ロ** 低開発地域工業開発促進法（昭和三十六年法律第二百十六号）第二条第一項の規定により低開発地域工業開発地区として指定された地区
art-586/par-2/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1/sub-2
the district designated as an industrial development district in an underdeveloped region under Article 2, paragraph (1) of the Act on Promotion of Industrial Development in Underdeveloped Regions (Act No. 216 of 1961);
machine translation, not official
**ハ** 近畿圏整備法（昭和三十八年法律第百二十九号）第十二条第一項の規定により都市開発区域として指定された区域
art-586/par-2/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1/sub-3
the zone designated as an urban development zone under Article 12, paragraph (1) of the Kinki Area Adjustment Act (Act No. 129 of 1963);
machine translation, not official
**ニ** 中部圏開発整備法（昭和四十一年法律第百二号）第十四条第一項の規定により都市開発区域として指定された区域
art-586/par-2/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1/sub-4
the zone designated as an urban development zone under Article 14, paragraph (1) of the Chubu Area Development and Improvement Act (Act No. 102 of 1966).
machine translation, not official
**一の二** 農村地域への産業の導入の促進等に関する法律（昭和四十六年法律第百十二号）第五条第二項第一号に規定する産業導入地区のうち政令で定める地区において、同条第一項に規定する実施計画に定められた同条第二項第二号に規定する導入すべき産業の業種に属する事業のうち政令で定めるものの用に供する設備で政令で定める要件に該当するものを新設し、又は増設した者で政令で定めるものが当該設備に係る工場用の建物その他政令で定める建物の敷地の用に供する土地（これと一体的に使用される土地で政令で定めるものを含む。）
art-586/par-2/item-1-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-2
land that a person specified by Cabinet Order, having newly installed or expanded, in a district specified by Cabinet Order among the industry introduction districts prescribed in Article 5, paragraph (2), item (i) of the Act on Promotion, etc. of the Introduction of Industry into Rural Areas (Act No. 112 of 1971), equipment that satisfies requirements specified by Cabinet Order and is for use in a business specified by Cabinet Order among the businesses belonging to the types of industry to be introduced prescribed in Article 5, paragraph (2), item (ii) of that Act that are set forth in the implementation plan prescribed in Article 5, paragraph (1) of that Act, uses as the site of a factory building relating to that equipment or another building specified by Cabinet Order (including land specified by Cabinet Order that is used integrally with it)
machine translation, not official
**一の三** 中小企業経営革新支援法の一部を改正する法律（平成十七年法律第三十号）附則第四条の規定による廃止前の新事業創出促進法（平成十年法律第百五十二号）第二十四条第五項の規定による同意（同法第二十五条第一項の規定による同意を含む。）を受けた同法第二十四条第一項に規定する高度技術産業集積活性化計画において定められた同条第二項第一号に規定する高度技術産業集積地域の区域において、政令で定める事業を営む者であつて、当該事業の用に供する設備で政令で定めるものを新設し、かつ、当該設備に係る建物（政令で定めるものに限る。）を建設したもので政令で定めるものが当該建物の敷地の用に供する土地（これと一体的に使用される土地で政令で定めるものを含む。）
art-586/par-2/item-1-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-3
land that a person specified by Cabinet Order, who runs a business specified by Cabinet Order in the area of a high-technology industry agglomeration region prescribed in Article 24, paragraph (2), item (i) of the Act on Facilitating the Creation of New Business (Act No. 152 of 1998) (prior to its repeal under Article 4 of the Supplementary Provisions of the Act Partially Amending the Act on Support for Management Innovation of Small and Medium-Sized Enterprises (Act No. 30 of 2005)) that is set forth in a plan for activating the agglomeration of high-technology industries prescribed in Article 24, paragraph (1) of that Act for which consent has been obtained under Article 24, paragraph (5) of that Act (including consent under Article 25, paragraph (1) of that Act), and who has newly installed equipment specified by Cabinet Order for use in that business and constructed a building relating to that equipment (limited to one specified by Cabinet Order), uses as the site of that building (including land specified by Cabinet Order that is used integrally with it)
machine translation, not official
**一の四** 総合保養地域整備法（昭和六十二年法律第七十一号）第四条第二項第三号に規定する重点整備地区において、同法第七条第一項に規定する同意基本構想に従つて同法第二条第二項に規定する特定民間施設の用に供する家屋又は構築物のうち政令で定めるものを新築した者で政令で定めるものが当該家屋又は構築物の敷地の用に供する土地
art-586/par-2/item-1-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-4
land that a person specified by Cabinet Order, having newly constructed, in a priority development district prescribed in Article 4, paragraph (2), item (iii) of the Act on Development of Comprehensive Resort Areas (Act No. 71 of 1987), a house or structure specified by Cabinet Order among those for use as specified private facilities prescribed in Article 2, paragraph (2) of that Act in accordance with the consented basic plan prescribed in Article 7, paragraph (1) of that Act, uses as the site of that house or structure
machine translation, not official
**一の五** 過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第一項に規定する過疎地域のうち政令で定める地区において、製造の事業の用に供する設備で政令で定める要件に該当するものを新設し、又は増設した者で政令で定めるものが当該設備に係る工場用の建物の敷地の用に供する土地（これと一体的に使用される土地で政令で定めるものを含む。）及び宿泊施設、集会施設若しくはスポーツ施設の用に供する家屋若しくは構築物のうち政令で定めるものを新築し、又は増築した者で政令で定めるものが当該家屋又は構築物の敷地の用に供する土地
art-586/par-2/item-1-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-5
land that a person specified by Cabinet Order, having newly installed or expanded, in a district specified by Cabinet Order among the depopulated areas prescribed in Article 2, paragraph (1) of the Act on Special Measures for Supporting the Sustainable Development of Depopulated Areas (Act No. 19 of 2021), equipment that is for use in a manufacturing business and satisfies requirements specified by Cabinet Order, uses as the site of a factory building relating to that equipment (including land specified by Cabinet Order that is used integrally with it), and land that a person specified by Cabinet Order, having newly constructed or extended, in a district so specified, a house or structure specified by Cabinet Order among those for use as lodging facilities, assembly facilities or sports facilities, uses as the site of that house or structure
machine translation, not official
**一の六** 民間事業者の能力の活用による特定施設の整備の促進に関する臨時措置法及び輸入の促進及び対内投資事業の円滑化に関する臨時措置法を廃止する法律（平成十八年法律第三十一号）による廃止前の輸入の促進及び対内投資事業の円滑化に関する臨時措置法（平成四年法律第二十二号）第七条に規定する同意地域輸入促進計画（以下この号において「同意地域輸入促進計画」という。）において定められた同法第四条第二項第二号に規定する特定集積地区において、同意地域輸入促進計画に従つて同法第二条第二項に規定する輸入貨物流通促進事業（以下この号において「輸入貨物流通促進事業」という。）のうち政令で定める事業の用に供する設備で政令で定める要件に該当するものを新設し、又は増設した者で政令で定めるものが当該設備に係る工場用の建物の敷地の用に供する土地（これと一体的に使用される土地で政令で定めるものを含む。）及び同意地域輸入促進計画に従つて輸入貨物流通促進事業に係る施設のうち政令で定めるものの用に供する家屋又は構築物のうち政令で定めるものを新築し、又は増築した者で政令で定めるものが当該家屋又は構築物の敷地の用に供する土地
art-586/par-2/item-1-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-6
land that a person specified by Cabinet Order, having newly installed or expanded, in a specified agglomeration district prescribed in Article 4, paragraph (2), item (ii) of the Act on Temporary Measures for the Promotion of Imports and the Facilitation of Inward Investment Projects (Act No. 22 of 1992) (prior to its repeal under the Act Repealing the Act on Temporary Measures for the Promotion of Development of Specified Facilities through Utilization of the Abilities of Private Business Operators and the Act on Temporary Measures for the Promotion of Imports and the Facilitation of Inward Investment Projects (Act No. 31 of 2006)) that is set forth in a consented regional import promotion plan prescribed in Article 7 of that Act (hereinafter in this item referred to as the "consented regional import promotion plan"), in accordance with the consented regional import promotion plan, equipment that satisfies requirements specified by Cabinet Order and is for use in a business specified by Cabinet Order among the imported cargo distribution promotion businesses prescribed in Article 2, paragraph (2) of that Act (hereinafter in this item referred to as "imported cargo distribution promotion business"), uses as the site of a factory building relating to that equipment (including land specified by Cabinet Order that is used integrally with it), and land that a person specified by Cabinet Order, having newly constructed or extended, in accordance with the consented regional import promotion plan, a house or structure specified by Cabinet Order among those for use as facilities specified by Cabinet Order relating to an imported cargo distribution promotion business, uses as the site of that house or structure
machine translation, not official
**一の七** 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第五項に規定する選定事業者が同法第五条第二項第五号に規定する事業契約に従つて実施する同法第二条第四項に規定する選定事業又は当該選定事業に係るものとして政令で定める事業の用に供する土地
art-586/par-2/item-1-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-7
land used for a selected project prescribed in Article 2, paragraph (4) of the Act on Promotion of Private Finance Initiative (Act No. 117 of 1999) that a selected business operator prescribed in Article 2, paragraph (5) of that Act implements in accordance with a business contract prescribed in Article 5, paragraph (2), item (v) of that Act, or for a business specified by Cabinet Order as relating to that selected project
machine translation, not official
**一の八** 沖縄振興特別措置法（平成十四年法律第十四号）第三条第三号に規定する離島において、宿泊施設、集会施設又はスポーツ施設の用に供する家屋又は構築物のうち政令で定めるものを新築し、又は増築した者で政令で定めるものが当該家屋又は構築物の敷地の用に供する土地
art-586/par-2/item-1-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-8
land that a person specified by Cabinet Order, having newly constructed or extended, on a remote island prescribed in Article 3, item (iii) of the Act on Special Measures for the Promotion and Development of Okinawa (Act No. 14 of 2002), a house or structure specified by Cabinet Order among those for use as lodging facilities, assembly facilities or sports facilities, uses as the site of that house or structure
machine translation, not official
**二** 次に掲げる施設で公共の危害防止のために設置されるものの用に供する土地
art-586/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2
land used for the following facilities that are installed for the prevention of public danger
machine translation, not official
**イ** 鉱山保安法（昭和二十四年法律第七十号）第八条第一号の粉じん、鉱さい、坑水、廃水及び鉱煙の処理に係る施設
art-586/par-2/item-2/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-1
facilities for the treatment of dust, slag, mine water, waste water and mine smoke prescribed in Article 8, item (i) of the Mine Safety Act (Act No. 70 of 1949);
machine translation, not official
**ロ** 水質汚濁防止法（昭和四十五年法律第百三十八号）第二条第二項に規定する特定施設若しくは同条第三項に規定する指定地域特定施設（瀬戸内海環境保全特別措置法（昭和四十八年法律第百十号）第十二条の二又は湖沼水質保全特別措置法（昭和五十九年法律第六十一号）第十四条の規定により当該指定地域特定施設とみなされる施設を含む。）を設置する工場若しくは事業場の汚水若しくは廃液の処理施設又は下水道法（昭和三十三年法律第七十九号）第十二条第一項若しくは第十二条の十一第一項に規定する公共下水道を使用する者が設置する除害施設で、総務省令で定めるもの
art-586/par-2/item-2/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-2
treatment facilities for waste water or waste liquid of a factory or workplace installing a specified facility prescribed in Article 2, paragraph (2) of the Water Pollution Prevention Act (Act No. 138 of 1970) or a designated-area specified facility prescribed in paragraph (3) of that Article (including facilities deemed to be that designated-area specified facility pursuant to Article 12-2 of the Act on Special Measures concerning Conservation of the Environment of the Seto Inland Sea (Act No. 110 of 1973) or Article 14 of the Act on Special Measures concerning Conservation of Lake Water Quality (Act No. 61 of 1984)), or detoxification facilities installed by a person who uses a public sewerage system prescribed in Article 12, paragraph (1) or Article 12-11, paragraph (1) of the Sewerage Act (Act No. 79 of 1958), that are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**ハ** 水質汚濁防止法第二条第六項に規定する特定事業場（以下この号において「特定事業場」という。）の設置者（同法第十四条の三第三項に規定する特定事業場の設置者をいう。）又は特定事業場の設置者であつた者（同法第十四条の三第二項に規定する特定事業場の設置者であつた者をいう。）が設置する同法第二条第二項第一号に規定する有害物質を含む地下水の水質を浄化するための施設で総務省令で定めるもの
art-586/par-2/item-2/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-3
A facility for purifying the quality of groundwater containing harmful substances prescribed in Article 2, paragraph (2), item (i) of the Water Pollution Prevention Act, installed by a founder of a specified business site prescribed in Article 2, paragraph (6) of the Water Pollution Prevention Act (hereinafter in this item referred to as a "specified business site") (meaning a founder of a specified business site prescribed in Article 14-3, paragraph (3) of the Water Pollution Prevention Act) or a person who was a founder of a specified business site (meaning a person who was a founder of a specified business site prescribed in Article 14-3, paragraph (2) of the Water Pollution Prevention Act), that is specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ニ** 大気汚染防止法（昭和四十三年法律第九十七号）第二条第二項に規定するばい煙発生施設から発生するばい煙の処理施設及び同条第九項に規定する一般粉じん発生施設から発生する粉じんの処理施設で、総務省令で定めるもの
art-586/par-2/item-2/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-4
Facilities for treating soot and smoke generated from soot and smoke emitting facilities prescribed in Article 2, paragraph (2) of the Air Pollution Control Act (Act No. 97 of 1968), and facilities for treating dust generated from general dust emitting facilities prescribed in Article 2, paragraph (9) of the Air Pollution Control Act, that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ホ** 大気汚染防止法附則第九項に規定する指定物質排出施設から排出され、又は飛散する同項に規定する指定物質の排出又は飛散の抑制に資する施設で総務省令で定めるもの
art-586/par-2/item-2/sub-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-5
Facilities that contribute to the control of the emission or scattering of designated substances prescribed in paragraph (9) of the Supplementary Provisions of the Air Pollution Control Act, emitted or scattered from designated substance emitting facilities prescribed in paragraph (9) of the Supplementary Provisions of the Air Pollution Control Act, that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ヘ** 廃棄物の処理及び清掃に関する法律（昭和四十五年法律第百三十七号）第八条第一項に規定する一般廃棄物処理施設又は同法第十五条第一項に規定する産業廃棄物処理施設で、総務省令で定めるもの
art-586/par-2/item-2/sub-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-6
General waste treatment facilities prescribed in Article 8, paragraph (1) of the Act on Waste Management and Public Cleaning (Act No. 137 of 1970) or industrial waste treatment facilities prescribed in Article 15, paragraph (1) of the Act on Waste Management and Public Cleaning, that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ト** 悪臭防止法（昭和四十六年法律第九十一号）第二条第一項に規定する特定悪臭物質の排出防止設備で総務省令で定めるもの
art-586/par-2/item-2/sub-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-7
Equipment for preventing the emission of specified offensive odor substances prescribed in Article 2, paragraph (1) of the Offensive Odor Control Act (Act No. 91 of 1971), that is specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**チ** 騒音規制法（昭和四十三年法律第九十八号）第二条第一項に規定する特定施設（鉱山保安法第二条第二項に規定する鉱山に設置される同種の施設を含む。）において発生する騒音を防止するための施設で総務省令で定めるもの
art-586/par-2/item-2/sub-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-8
Facilities for preventing noise generated in specified facilities prescribed in Article 2, paragraph (1) of the Noise Regulation Act (Act No. 98 of 1968) (including facilities of the same kind installed in a mine prescribed in Article 2, paragraph (2) of the Mine Safety Act), that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**リ** 湖沼水質保全特別措置法第三条第二項の指定地域内に設置される同法第十五条第一項に規定する指定施設で政令で定めるものから生ずる汚水の処理施設で総務省令で定めるもの
art-586/par-2/item-2/sub-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-9
Facilities for treating wastewater generated from designated facilities prescribed in Article 15, paragraph (1) of the Act on Special Measures concerning Conservation of Lake Water Quality that are installed within a designated area under Article 3, paragraph (2) of the Act on Special Measures concerning Conservation of Lake Water Quality and are specified by Cabinet Order, which are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ヌ** 特定水道利水障害の防止のための水道水源水域の水質の保全に関する特別措置法（平成六年法律第九号）第二条第五項に規定する水道水源特定施設を設置する同条第六項に規定する水道水源特定事業場の汚水又は廃液の処理施設で総務省令で定めるもの
art-586/par-2/item-2/sub-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-10
Facilities for treating wastewater or waste liquid of a water supply source specified business site prescribed in Article 2, paragraph (6) of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization (Act No. 9 of 1994) that installs water supply source specified facilities prescribed in Article 2, paragraph (5) of the Act on Special Measures concerning Water Quality Conservation at Water Resources Area in Order to Prevent the Specified Difficulties in Water Utilization, that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ル** ダイオキシン類対策特別措置法（平成十一年法律第百五号）第二条第二項に規定する特定施設から発生し、又は排出されるダイオキシン類（同条第一項に規定するダイオキシン類をいう。）の処理施設で総務省令で定めるもの
art-586/par-2/item-2/sub-11 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-11
Facilities for treating dioxins (meaning dioxins prescribed in Article 2, paragraph (1) of the Act on Special Measures against Dioxins) generated or discharged from specified facilities prescribed in Article 2, paragraph (2) of the Act on Special Measures against Dioxins (Act No. 105 of 1999), that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**ヲ** 土壌の特定有害物質（土壌汚染対策法（平成十四年法律第五十三号）第二条第一項に規定する特定有害物質をいう。）による汚染を除去するための施設（同法第六条第四項に規定する要措置区域及び同法第十一条第二項に規定する形質変更時要届出区域以外の区域内に設置されるものにあつては、同法第三条第一項に規定する有害物質使用特定施設に係る工場又は事業場の敷地又は敷地であつた土地の所有者、管理者又は占有者が設置するものに限る。）で総務省令で定めるもの
art-586/par-2/item-2/sub-12 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2/sub-12
Facilities for removing the contamination of soil by specified hazardous substances (meaning specified hazardous substances prescribed in Article 2, paragraph (1) of the Soil Contamination Countermeasures Act (Act No. 53 of 2002)) (in the case of those installed in an area other than an area requiring measures prescribed in Article 6, paragraph (4) of the Soil Contamination Countermeasures Act and an area requiring notification of alteration of the form or quality of land prescribed in Article 11, paragraph (2) of the Soil Contamination Countermeasures Act, limited to those installed by the owner, administrator or occupant of the site of a factory or workplace relating to a specified facility using hazardous substances prescribed in Article 3, paragraph (1) of the Soil Contamination Countermeasures Act, or of land that was such a site), that are specified by Order of the Ministry of Internal Affairs and Communications
machine translation, not official
**三** 削除
art-586/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-3
**四** 廃棄物の処理及び清掃に関する法律第十五条の五第一項に規定する廃棄物処理センターが同法第十五条の六第一号から第五号までに規定する業務の用に供する土地で政令で定めるもの
art-586/par-2/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4
Land specified by Cabinet Order that a waste treatment center prescribed in Article 15-5, paragraph (1) of the Act on Waste Management and Public Cleaning uses for the services prescribed in Article 15-6, items (i) to (v) of the Act on Waste Management and Public Cleaning
machine translation, not official
**四の二** 廃棄物の処理及び清掃に関する法律第二十条の二第一項の規定による登録を受けた者が当該登録に係る事業の用に供する土地で政令で定めるもの
art-586/par-2/item-4-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-2
Land specified by Cabinet Order that a person who has obtained registration under Article 20-2, paragraph (1) of the Act on Waste Management and Public Cleaning uses for the business relating to that registration
machine translation, not official
**四の三及び四の四** 削除
art-586/par-2/item-4-3-to-4-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-3-to-4-4
**四の五** 生活保護法第三十八条第一項に規定する保護施設、児童福祉法第七条第一項に規定する児童福祉施設、老人福祉法第五条の三に規定する老人福祉施設及び障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設並びに社会福祉法第二条第一項に規定する社会福祉事業及び更生保護事業法第二条第一項に規定する更生保護事業の用に供する土地
art-586/par-2/item-4-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-5
Land used for protective facilities prescribed in Article 38, paragraph (1) of the Public Assistance Act, child welfare facilities prescribed in Article 7, paragraph (1) of the Child Welfare Act, welfare facilities for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly, and facilities designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities, and for social welfare services prescribed in Article 2, paragraph (1) of the Social Welfare Act and offender rehabilitation services prescribed in Article 2, paragraph (1) of the Offender Rehabilitation Services Act
machine translation, not official
**五** 医療法第一条の五第一項に規定する病院の用に供する土地
art-586/par-2/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-5
Land used for a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act
machine translation, not official
**五の二** 医療法人、社会福祉法人その他政令で定める者が経営する介護保険法第八条第二十八項に規定する介護老人保健施設の用に供する土地
art-586/par-2/item-5-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-5-2
Land used for a long-term care health facility prescribed in Article 8, paragraph (28) of the Long-Term Care Insurance Act that is operated by a medical care corporation, a social welfare corporation or any other person specified by Cabinet Order
machine translation, not official
**六** 農業、林業又は漁業を営む者で政令で定めるものが、経営規模の拡大、農地若しくは林地の集団化又は農林漁業の経営の近代化を図るために取得してそれぞれ当該事業の用に供する農地、林地、採草放牧地その他の政令で定める土地
art-586/par-2/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-6
Agricultural land, forest land, pasture land and other land specified by Cabinet Order that a person engaged in agriculture, forestry or fishery who is specified by Cabinet Order acquires in order to expand the scale of operations, to consolidate agricultural land or forest land, or to modernize the management of agriculture, forestry or fishery, and uses for the respective business
machine translation, not official
**七** 農業協同組合、水産業協同組合、森林組合及び生産森林組合その他政令で定める法人が農林水産業経営の近代化又は合理化のために設置する農林水産業者の共同利用に供する施設その他の農林水産業経営の近代化又は合理化のための施設で政令で定めるものの用に供する土地
art-586/par-2/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-7
Land used for facilities specified by Cabinet Order, being facilities for the joint use of persons engaged in agriculture, forestry or fisheries that are established by agricultural cooperatives, fisheries cooperatives, forestry cooperatives, production forestry cooperatives or other juridical persons specified by Cabinet Order for the modernization or rationalization of the management of agriculture, forestry or fisheries, and other facilities for the modernization or rationalization of the management of agriculture, forestry or fisheries
machine translation, not official
**八** 国、地方公共団体、森林組合及び生産森林組合が、分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項に規定する分収造林契約若しくはこれに類する契約で政令で定めるもの又は同条第二項に規定する分収育林契約に基づいて行う造林又は育林の用に供する土地で政令で定めるもの
art-586/par-2/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-8
Land specified by Cabinet Order that the State, local governments, forestry cooperatives and production forestry cooperatives use for afforestation or forest nurturing carried out under a shared-profit afforestation contract prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Shared Forest (Act No. 57 of 1958) or a similar contract specified by Cabinet Order, or under a shared-profit forest nurturing contract prescribed in Article 2, paragraph (2) of the Act on Special Measures concerning Shared Forest
machine translation, not official
**九** 卸売市場法（昭和四十六年法律第三十五号）第二条第二項に規定する卸売市場の用に供する土地及び同項に規定する卸売市場以外の生鮮食料品等の円滑な流通を確保するために整備を必要とする施設で政令で定めるものの用に供する土地
art-586/par-2/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-9
Land used for a wholesale market prescribed in Article 2, paragraph (2) of the Wholesale Market Act (Act No. 35 of 1971), and land used for facilities specified by Cabinet Order, other than a wholesale market prescribed in Article 2, paragraph (2) of the Wholesale Market Act, that need to be developed in order to ensure the smooth distribution of fresh foods, etc.
machine translation, not official
**十から十五まで** 削除
art-586/par-2/item-10-to-15 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-10-to-15
**十六** 流通業務市街地の整備に関する法律（昭和四十一年法律第百十号）第四条第一項に規定する流通業務地区内に設置された同法第五条第一項第一号から第五号まで若しくは第九号に規定する施設で政令で定めるもの又は当該地区外に設置された道路貨物運送業若しくは倉庫業の用に供するこれらの規定に規定する施設で政令で定めるものの用に供する土地
art-586/par-2/item-16 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-16
Land used for facilities specified by Cabinet Order, prescribed in Article 5, paragraph (1), items (i) to (v) or item (ix) of the Act on the Improvement of Urban Distribution Centers (Act No. 110 of 1966), that are installed within a distribution business district prescribed in Article 4, paragraph (1) of the Act on the Improvement of Urban Distribution Centers, or for facilities specified by Cabinet Order, prescribed in those provisions, that are installed outside that district and used for road freight transport business or warehousing business
machine translation, not official
**十七** 日本勤労者住宅協会が日本勤労者住宅協会法（昭和四十一年法律第百三十三号）第二十三条第二号又は第三号に規定する業務の用に供する土地
art-586/par-2/item-17 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-17
Land that the Japan Workers' Housing Association uses for the services prescribed in Article 23, item (ii) or (iii) of the Act on Japan Workers' Housing Association (Act No. 133 of 1966)
machine translation, not official
**十八** 一の住宅（専ら人の居住の用に供する家屋又はその一部を人の居住の用に供する家屋で政令で定めるものをいう。）に係る第三百四十九条の三の二第一項に規定する住宅用地（次号及び第二十号に掲げるものを除くものとし、その面積が政令で定める面積に満たないものに限る。）
art-586/par-2/item-18 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-18
Residential land prescribed in Article 349-3-2, paragraph (1) relating to one dwelling (meaning a house used exclusively for residence by persons, or a house a part of which is used for residence by persons, as specified by Cabinet Order) (excluding that listed in the following item and item (xx); limited to that whose area is less than the area specified by Cabinet Order)
machine translation, not official
**十九** 貸家の用（貸家の所有者の使用人又は従業者の居住の用を含む。）に供する住宅で政令で定めるもの（以下この号において「貸家住宅」という。）又は中高層耐火建築物（建築基準法第二条第九号の二イに規定する特定主要構造部を耐火構造とした建築物又は同条第九号の三イ若しくはロのいずれかに該当する建築物で、地上階数（政令で定めるところにより計算した地上階数をいう。）三以上を有するものをいう。）である住宅（貸家住宅であるものを除くものとし、当該住宅の所有者が当該住宅の敷地を所有していないものに限る。）で政令で定めるものの用に供する土地で政令で定めるもの
art-586/par-2/item-19 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-19
Land specified by Cabinet Order that is used for a dwelling specified by Cabinet Order that is used as a rental house (including use as the residence of employees or workers of the owner of the rental house) (hereinafter in this item referred to as "rented housing"), or for a dwelling specified by Cabinet Order that is a mid- to high-rise fire-resistant building (meaning a building whose specified principal structural parts prescribed in Article 2, item (ix)-2, (a) of the Building Standards Act are of fire-resistant construction, or a building falling under Article 2, item (ix)-3, (a) or (b) of the Building Standards Act, having three or more stories above ground (meaning the number of stories above ground calculated as specified by Cabinet Order)) (excluding a dwelling that is rented housing; limited to one where the owner of the dwelling does not own the site of the dwelling)
machine translation, not official
**二十** 都市計画法第八条第一項第四号に規定する特定街区の区域内における当該特定街区に関する都市計画において定める同条第三項第二号リに規定する事項に適合している建築物の敷地の用に供する土地
art-586/par-2/item-20 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20
Land used as the site of a building that conforms to the matters prescribed in Article 8, paragraph (3), item (ii), (i) of the City Planning Act, provided for in the city plan for a specified block prescribed in Article 8, paragraph (1), item (iv) of the City Planning Act, within the area of that specified block
machine translation, not official
**二十の二** 建築基準法第五十九条の二第一項の規定による許可を受けた同項に規定する建築物の敷地の用に供する土地
art-586/par-2/item-20-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20-2
Land used as the site of a building prescribed in Article 59-2, paragraph (1) of the Building Standards Act for which permission has been obtained under that paragraph
machine translation, not official
**二十の三** 都市再開発法第七条第一項に規定する市街地再開発促進区域の区域内における当該市街地再開発促進区域に関する都市計画に適合している建築物及び同法第二条第六号に規定する施設建築物の敷地の用に供する土地
art-586/par-2/item-20-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20-3
Land used as the site of buildings that conform to the city plan for an urban redevelopment promotion area prescribed in Article 7, paragraph (1) of the Urban Renewal Act, within the area of that urban redevelopment promotion area, and of facility buildings prescribed in Article 2, item (vi) of the Urban Renewal Act
machine translation, not official
**二十一** 新住宅市街地開発法（昭和三十八年法律第百三十四号）第二条第一項に規定する新住宅市街地開発事業の施行者が当該事業の用に供する土地で政令で定めるもの及び当該土地を直接当該施行者から譲り受けた者が同条第七項に規定する公益的施設で政令で定めるもの又は同条第八項に規定する特定業務施設で政令で定めるものの用に供する土地
art-586/par-2/item-21 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21
Land specified by Cabinet Order that the implementer of a new housing and urban development project prescribed in Article 2, paragraph (1) of the New Housing and Urban Development Act (Act No. 134 of 1963) uses for that project, and land that a person who has directly acquired that land from that implementer uses for public interest facilities specified by Cabinet Order prescribed in Article 2, paragraph (7) of the New Housing and Urban Development Act or for specified business facilities specified by Cabinet Order prescribed in Article 2, paragraph (8) of the New Housing and Urban Development Act
machine translation, not official
**二十一の二** 独立行政法人都市再生機構が施行する土地区画整理法による土地区画整理事業で政令で定めるものの施行に係る土地を独立行政法人都市再生機構から直接譲り受けた者が公益的施設その他の施設で政令で定めるものの用に供する土地
art-586/par-2/item-21-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21-2
Land that a person who has directly acquired from the Urban Renaissance Agency land relating to the implementation of a land readjustment project under the Land Readjustment Act that is specified by Cabinet Order and carried out by the Urban Renaissance Agency uses for public interest facilities or other facilities specified by Cabinet Order
machine translation, not official
**二十一の三** 大都市地域における宅地開発及び鉄道整備の一体的推進に関する特別措置法（平成元年法律第六十一号）第十一条に規定する一体型土地区画整理事業の施行者が当該事業で政令で定めるものの用に供する土地を当該事業の施行者から直接譲り受けた者が公益的施設で政令で定めるものの用に供する土地
art-586/par-2/item-21-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21-3
Land that a person who has directly acquired, from the implementer of an integrated land readjustment project prescribed in Article 11 of the Act on Special Measures concerning Comprehensive Advancement of Housing Development and Railway Construction in Metropolitan Areas (Act No. 61 of 1989), land that the implementer uses for that project specified by Cabinet Order uses for public interest facilities specified by Cabinet Order
machine translation, not official
**二十二** 削除
art-586/par-2/item-22 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-22
**二十三** 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律（昭和四十二年法律第百十号）第九条第二項又は特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）第八条第一項若しくは第九条第二項の規定により成田国際空港株式会社が買い入れて保有する土地
art-586/par-2/item-23 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-23
Land purchased and held by Narita International Airport Corporation under Article 9, paragraph (2) of the Act on Prevention of Damage caused by Aircraft Noise in Areas around Public Airports (Act No. 110 of 1967), or under Article 8, paragraph (1) or Article 9, paragraph (2) of the Act on Special Measures concerning Countermeasures against Aircraft Noise around Specified Airports (Act No. 26 of 1978)
machine translation, not official
**二十四** 削除
art-586/par-2/item-24 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-24
**二十五** 地方交付税法第十四条の二各号に掲げる土地で政令で定めるもの
art-586/par-2/item-25 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25
land specified by Cabinet Order among the land listed in the items of Article 14-2 of the Local Allocation Tax Act
machine translation, not official
**二十五の二** 都市緑地法（昭和四十八年法律第七十二号）第十二条の規定による特別緑地保全地区内の土地で政令で定めるもの
art-586/par-2/item-25-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25-2
land specified by Cabinet Order within a special green space conservation district under Article 12 of the Urban Green Space Conservation Act (Act No. 72 of 1973)
machine translation, not official
**二十六** 土地収用法第三条第一号に規定する一般自動車道若しくは専用自動車道、同条第七号、第八号から第十号まで、第十二号、第十五号の二若しくは第十八号に掲げる施設で政令で定めるもの又は同条第十七号に掲げる施設若しくは同条第十七号の二に掲げる施設で政令で定めるもの（これらの施設に関する保安を確保するために必要な施設で政令で定めるものを含む。）の用に供する土地
art-586/par-2/item-26 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-26
land used for a general automobile road or exclusive automobile road prescribed in Article 3, item (i) of the Expropriation of Land Act, facilities specified by Cabinet Order among those listed in item (vii), items (viii) to (x), item (xii), item (xv)-2 or item (xviii) of that Article, or facilities listed in item (xvii) of that Article or facilities specified by Cabinet Order among those listed in item (xvii)-2 of that Article (including facilities specified by Cabinet Order that are necessary to ensure safety in relation to those facilities)
machine translation, not official
**二十七** 工場立地法（昭和三十四年法律第二十四号）第六条第一項に規定する特定工場に係る同項、同法第七条第一項又は同法第八条第一項の届出をした者が同法第四条第一項の規定により公表された準則又は同法第四条の二第一項の規定により定められた同項に規定する市町村準則のうち環境施設の面積の敷地面積に対する割合に関する事項に係るものに適合するため配置する環境施設の用に供する土地で政令で定めるもの
art-586/par-2/item-27 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-27
land specified by Cabinet Order that is used for environmental facilities which a person who has filed a notification under Article 6, paragraph (1), Article 7, paragraph (1) or Article 8, paragraph (1) of the Factory Location Act (Act No. 24 of 1959), in respect of a specified factory prescribed in Article 6, paragraph (1) of that Act, locates in order to conform to the rules published under Article 4, paragraph (1) of that Act or the municipal rules prescribed in Article 4-2, paragraph (1) of that Act established under that paragraph, relating to matters concerning the ratio of the area of environmental facilities to the site area
machine translation, not official
**二十八** 第三百四十八条第二項、第五項及び第七項の規定の適用がある土地（第四号の五及び第五号に掲げるものを除く。）
art-586/par-2/item-28 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-28
land to which Article 348, paragraphs (2), (5) and (7) apply (excluding those listed in items (iv)-5 and (v))
machine translation, not official
**二十九** 土地でその取得が第七十三条の四第一項又は第七十三条の五の規定の適用がある取得に該当するもの（第四号の五、第五号、第二十一号、第二十三号、第二十六号及び前号に掲げるものを除く。）
art-586/par-2/item-29 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-29
land the acquisition of which falls under an acquisition to which Article 73-4, paragraph (1) or Article 73-5 applies (excluding those listed in items (iv)-5, (v), (xxi), (xxiii), (xxvi) and the preceding item)
machine translation, not official
**三十** 前各号に掲げるものを除くほか、当該市町村の議会の議決を経て定められた市町村の建設に関する基本構想に即する用途であるとして当該市町村の条例で定める用途に供する土地
art-586/par-2/item-30 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-30
land, other than those listed in the preceding items, used for a purpose that the Municipal Ordinance of the municipality specifies as being in line with the basic concept for the construction of the municipality established through a resolution of the municipal assembly of that municipality.
machine translation, not official
**第三項** 共有物である第三百四十九条の三の二第一項に規定する住宅用地については、当該住宅用地の共有者のそれぞれが当該共有地に係る持分の割合に応ずる土地を取得した、又は所有するものとみなして、前項第十八号の規定を適用する。
art-586/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-3
With respect to residential land prescribed in Article 349-3-2, paragraph (1) that is property in co-ownership, item (xviii) of the preceding paragraph applies by deeming each co-owner of that residential land to have acquired or to own land corresponding to the proportion of that co-owner's share in that co-owned land.
machine translation, not official
**第四項** 第二項の場合において、同項各号に掲げる土地であるかどうかの判定は、第五百九十九条第一項第一号の特別土地保有税にあつては同項の規定により申告納付すべき日の属する年の一月一日、同項第二号又は第三号の特別土地保有税にあつては同項の規定により申告納付すべき日の属する年の一月一日又は七月一日（これらの日前に当該土地が他の者に譲渡されている場合には、当該譲渡の日）の現況によるものとする。
art-586/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-4
In the case referred to in paragraph (2), the determination of whether land is land listed in the items of that paragraph is to be based on the state of affairs as of January 1 of the year containing the day on which filing and payment is to be made under Article 599, paragraph (1), for the special land holding tax under item (i) of that paragraph, and as of January 1 or July 1 of the year containing the day on which filing and payment is to be made under that paragraph (or, if the land was transferred to another person before those dates, the date of that transfer), for the special land holding tax under item (ii) or (iii) of that paragraph.
machine translation, not official
### 第五百八十七条
art-587 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587
**第一項** 市町村は、土地の所有者が所有する土地で、その取得が第七十三条の六の規定の適用がある取得、第七十三条の七各号の取得その他これらに類するものとして政令で定める取得に該当するもののうち政令で定めるものに対しては、土地に対して課する特別土地保有税を課することができない。
art-587/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-1
A municipality may not impose the special land holding tax imposed on land on land owned by an owner of land, the acquisition of which falls under an acquisition to which Article 73-6 applies, an acquisition under any item of Article 73-7, or another acquisition specified by Cabinet Order as similar to these, and which is specified by Cabinet Order among those.
machine translation, not official
**第二項** 市町村は、土地の取得で第七十三条の六の規定の適用がある取得、第七十三条の七各号の取得その他これらに類するものとして政令で定める取得に該当するものに対しては、土地の取得に対して課する特別土地保有税を課することができない。
art-587/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-2
A municipality may not impose the special land holding tax imposed on the acquisition of land on an acquisition of land that falls under an acquisition to which Article 73-6 applies, an acquisition under any item of Article 73-7, or another acquisition specified by Cabinet Order as similar to these.
machine translation, not official
### 第五百八十七条の二
art-587-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2
**第一項** 土地区画整理法による土地区画整理事業（農住組合法第八条第一項の規定により土地区画整理法の規定が適用される農住組合法第七条第一項第一号の事業及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項の規定により土地区画整理法の規定が適用される密集市街地における防災街区の整備の促進に関する法律第四十五条第一項第一号の事業並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法による住宅街区整備事業を含む。以下この項において「土地区画整理事業」という。）又は土地改良法による土地改良事業の施行に係る土地で、土地区画整理法第百条の二（農住組合法第八条第一項及び密集市街地における防災街区の整備の促進に関する法律第四十六条第一項において適用する場合並びに大都市地域における住宅及び住宅地の供給の促進に関する特別措置法第八十三条において準用する場合を含む。）又は土地改良法第五十三条の七（同法第八十九条の二第八項、第九十六条及び第九十六条の四第一項において準用する場合を含む。）の規定により当該土地区画整理事業の施行者又は当該土地改良事業を行う者が管理する土地（以下この項において「保留地予定地等」という。）に対しては、土地に対して課する特別土地保有税を課することができない。ただし、当該保留地予定地等である土地が土地区画整理事業の施行に係るものであつて、第五百八十五条第五項において準用する第七十三条の二第十二項の規定により当該土地区画整理事業の施行者以外の者又は土地区画整理組合の参加組合員が当該保留地予定地等である土地について土地の所有者等とみなされた場合は、この限りでない。
art-587-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2/par-1
A municipality may not impose the special land holding tax imposed on land on land relating to the implementation of a land readjustment project under the Land Readjustment Act (including a project under Article 7, paragraph (1), item (i) of the Farming and Residence Association Act to which the provisions of the Land Readjustment Act apply pursuant to Article 8, paragraph (1) of that Act, a project under Article 45, paragraph (1), item (i) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts to which the provisions of the Land Readjustment Act apply pursuant to Article 46, paragraph (1) of that Act, and a residential block improvement project under the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts; hereinafter in this paragraph referred to as a "land readjustment project") or a land improvement project under the Land Improvement Act, that is land managed by the implementer of that land readjustment project or the person carrying out that land improvement project pursuant to Article 100-2 of the Land Readjustment Act (including where it applies under Article 8, paragraph (1) of the Farming and Residence Association Act and Article 46, paragraph (1) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts, and where it applies mutatis mutandis under Article 83 of the Act on Special Measures concerning Promotion of Supply of Houses and Housing Lands in Urban Districts) or Article 53-7 of the Land Improvement Act (including where it applies mutatis mutandis under Article 89-2, paragraph (8), Article 96 and Article 96-4, paragraph (1) of that Act) (hereinafter in this paragraph referred to as "land planned as reserved land, etc."); provided, however, that this does not apply where the land that is that land planned as reserved land, etc. relates to the implementation of a land readjustment project, and a person other than the implementer of that land readjustment project, or a participating member of a land readjustment association, has been deemed to be a landowner, etc. with respect to that land planned as reserved land, etc. under Article 73-2, paragraph (12) as applied mutatis mutandis pursuant to Article 585, paragraph (5).
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**第二項** 第五百八十六条第四項の規定は、前項の場合について準用する。
art-587-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2/par-2
The provisions of Article 586, paragraph (4) apply mutatis mutandis to the case referred to in the preceding paragraph.
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### 第五百八十八条（徴税吏員の特別土地保有税に関する調査に係る質問検査権） — Power of Tax Collection Officials to Question and Inspect in Investigations Concerning the Special Land Holding Tax
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art-588 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588
**第一項** 市町村の徴税吏員は、特別土地保有税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又は第一号若しくは第二号の者の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-588/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1
If necessary for an investigation concerning the assessment and collection of the special land holding tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents of the persons in item (i) or (ii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof).
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**一** 納税義務者又は納税義務があると認められる者
art-588/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-1
a person liable for tax or a person found to have tax liability;
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**二** 前号に掲げる者に金銭若しくは物品を給付する義務があると認められる者又は前号に掲げる者から金銭若しくは物品を受け取る権利があると認められる者
art-588/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-2
a person found to have an obligation to deliver money or goods to a person listed in the preceding item, or a person found to have a right to receive money or goods from a person listed in the preceding item;
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**三** 前二号に掲げる者以外の者で当該特別土地保有税の賦課徴収に関し直接関係があると認められる者
art-588/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-3
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that special land holding tax.
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**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）は前項第二号に規定する物品を受け取る権利があると認められる者に、同項第一号に掲げる者を分割承継法人とする分割に係る分割法人は同項第二号に規定する物品を給付する義務があると認められる者にそれぞれ含まれるものとする。
art-588/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-2
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph) in a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph) is included in the persons found to have the right to receive goods prescribed in item (ii) of the preceding paragraph, and a splitting corporation in a company split in which a person listed in item (i) of the preceding paragraph is the successor corporation in a company split is included in the persons found to have the obligation to deliver goods prescribed in item (ii) of the preceding paragraph.
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**第三項** 第一項の場合には、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-588/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
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**第四項** 市町村の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-588/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-4
A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
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**第五項** 特別土地保有税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第六百十三条第六項の定めるところによる。
art-588/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-5
Investigations concerning delinquent tax collection procedures for the special land holding tax are governed by the provisions of Article 613, paragraph (6), notwithstanding the provisions of paragraph (1).
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**第六項** 第一項又は第四項の規定による市町村の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-588/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-6
The authority of a municipal tax collection official under paragraph (1) or (4) must not be construed as having been granted for the purpose of a criminal investigation.
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### 第五百八十九条（特別土地保有税に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to the Special Land Holding Tax
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art-589 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-589/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
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**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-589/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
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**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-589/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
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**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-589/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1/item-3
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
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**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-589/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
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### 第五百九十条（特別土地保有税の納税管理人） — Tax Agent for the Special Land Holding Tax
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art-590 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590
**第一項** 特別土地保有税の納税義務者は、納税義務を負う市町村内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合には、納税に関する一切の事項を処理させるため、当該市町村の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを市町村長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて市町村長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-590/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-1
If a person liable for the special land holding tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the municipality in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by Municipal Ordinance of that municipality and report the appointment to the mayor of the municipality, or apply to the mayor of the municipality for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.
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**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る特別土地保有税の徴収の確保に支障がないことについて市町村長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-590/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-2
Notwithstanding the preceding paragraph, a person liable for tax is not required to appoint a tax agent if the person has applied to the mayor of the municipality for, and obtained, a finding that there is no impediment to securing the collection of the special land holding tax relating to that person liable for tax.
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### 第五百九十一条（特別土地保有税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Relating to the Tax Agent for the Special Land Holding Tax
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art-591 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-591
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-591/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-591/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
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**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-591/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-591/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
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### 第五百九十二条（特別土地保有税の納税管理人に係る不申告に関する過料） — Non-Penal Fine for Failure to Report Concerning the Tax Agent for the Special Land Holding Tax
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art-592 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-592
**第一項** 市町村は、第五百九十条第二項の認定を受けていない特別土地保有税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な理由がなくて申告をしなかつた場合には、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-592/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-592/par-1
A municipality may establish a provision by Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for the special land holding tax who has not obtained the finding under Article 590, paragraph (2) and has not obtained the approval under paragraph (1) of that Article, if, without justifiable grounds, the person fails to make the report concerning the tax agent that is to be reported under that paragraph.
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## 第二款 課税標準及び税率 — Subsection 2 Tax Base and Tax Rate
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ch-3/sec-8/subsec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#ch-3/sec-8/subsec-2
### 第五百九十三条（特別土地保有税の課税標準） — Tax Base of the Special Land Holding Tax
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art-593 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-593
**第一項** 特別土地保有税の課税標準は、土地の取得価額とする。
art-593/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-593/par-1
The tax base of the special land holding tax is the acquisition cost of the land.
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**第二項** 無償又は著しく低い価額による土地の取得その他特別の事情がある場合における土地の取得で政令で定めるものについては、当該土地の取得価額として政令で定めるところにより算定した金額を前項の土地の取得価額とみなす。
art-593/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-593/par-2
In the case of an acquisition of land without compensation or at a significantly low price, or another acquisition of land specified by Cabinet Order as an acquisition in the case where there are special circumstances, the amount calculated as provided by Cabinet Order as the acquisition cost of that land is deemed to be the acquisition cost of the land referred to in the preceding paragraph.
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### 第五百九十四条（特別土地保有税の税率） — Tax Rate of the Special Land Holding Tax
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art-594 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-594
**第一項** 特別土地保有税の税率は、土地に対して課する特別土地保有税にあつては百分の一・四、土地の取得に対して課する特別土地保有税にあつては百分の三とする。
art-594/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-594/par-1
The tax rate of the special land holding tax is 1.4 percent for the special land holding tax imposed on land, and 3 percent for the special land holding tax imposed on the acquisition of land.
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### 第五百九十五条（特別土地保有税の免税点） — Tax Exemption Threshold for Special Land Holding Tax
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art-595 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595
**第一項** 市町村は、同一の者について、当該市町村の区域（第一号の市にあつては、当該市の区又は総合区の区域）内において、第五百九十九条第一項第一号の特別土地保有税にあつてはその者が一月一日に所有する土地（第五百八十六条第一項若しくは第二項、第五百八十七条第一項又は第五百八十七条の二第一項本文の規定の適用がある土地を除く。）の合計面積が、第五百九十九条第一項第二号の特別土地保有税にあつてはその者が一月一日前一年以内に取得した土地（当該土地の取得について第五百八十六条第一項若しくは第二項又は第五百八十七条第二項の規定の適用がある土地を除く。以下この条において同じ。）の合計面積が、第五百九十九条第一項第三号の特別土地保有税にあつてはその者が七月一日前一年以内に取得した土地の合計面積が、それぞれ次の各号に掲げる区域の区分に応じ、当該各号に定める面積（以下この節において「基準面積」という。）に満たない場合には、特別土地保有税を課することができない。
art-595/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595/par-1
A municipality may not impose the special land holding tax where, for the same person, within the area of that municipality (in the case of a city under item (i), the area of the wards or administratively consolidated wards of that city), the total area of land that the person owns on January 1 (excluding land to which Article 586, paragraph (1) or (2), Article 587, paragraph (1), or the main clause of Article 587-2, paragraph (1) applies), in the case of the special land holding tax under Article 599, paragraph (1), item (i), the total area of land that the person acquired within one year before January 1 (excluding land for whose acquisition Article 586, paragraph (1) or (2) or Article 587, paragraph (2) applies; the same applies hereinafter in this Article), in the case of the special land holding tax under item (ii) of that paragraph, or the total area of land that the person acquired within one year before July 1, in the case of the special land holding tax under item (iii) of that paragraph, is less than the area specified in each of the following items according to the classification of areas listed in that item (hereinafter in this Section referred to as the "threshold area").
machine translation, not official
**一** 地方自治法第二百五十二条の十九第一項の市の区又は総合区の区域 二千平方メートル
art-595/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595/par-1/item-1
Area of a ward or an administratively consolidated ward of a city under Article 252-19, paragraph (1) of the Local Autonomy Act: 2,000 square meters
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**二** 都市計画法第五条に規定する都市計画区域を有する市町村の区域（前号の区域を除く。） 五千平方メートル
art-595/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595/par-1/item-2
Area of a municipality having a city planning area prescribed in Article 5 of the City Planning Act (excluding the area under the preceding item): 5,000 square meters
machine translation, not official
**三** その他の市町村の区域 一万平方メートル
art-595/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595/par-1/item-3
Area of any other municipality: 10,000 square meters
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### 第五百九十六条（特別土地保有税の税額） — Amount of the Special Land Holding Tax
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art-596 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596
**第一項** 特別土地保有税の税額は、次の各号に掲げる区分に応じ、当該各号に定める額とする。
art-596/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596/par-1
The amount of the special land holding tax is the amount specified in each of the following items according to the classification listed in that item:
machine translation, not official
**一** 第五百九十九条第一項第一号の特別土地保有税 同条第二項第一号の課税標準額に第五百九十四条の税率を乗じて得た額から、当該額を限度として、同号の土地に対して第三百四十二条及び第三百四十三条の規定により市町村が課すべき当該年度分の固定資産税の課税標準となるべき価格に百分の一・四を乗じて得た額の合計額を控除した額
art-596/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596/par-1/item-1
The special land holding tax under Article 599, paragraph (1), item (i): the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under paragraph (2), item (i) of that Article by the tax rate under Article 594, the total of the amounts obtained by multiplying by 1.4 percent the price that is to be the tax base of the fixed assets tax for that fiscal year to be imposed by the municipality under Articles 342 and 343 on the land set forth in that item, up to the limit of the former amount
machine translation, not official
**二** 第五百九十九条第一項第二号又は第三号の特別土地保有税 それぞれ、同条第二項第二号又は第三号の課税標準額に第五百九十四条の税率を乗じて得た額から、当該額を限度として、同項第二号又は第三号の土地の取得に対して第七十三条の二の規定により道府県が課すべき不動産取得税の課税標準となるべき価格（第五百九十九条第一項第二号若しくは第三号に掲げる日までに当該不動産取得税の額が確定していない場合又は第五百八十五条第六項の規定の適用がある場合には、当該不動産取得税の課税標準となるべき価格として政令で定める額）に百分の四を乗じて得た額の合計額を控除した額
art-596/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596/par-1/item-2
The special land holding tax under Article 599, paragraph (1), item (ii) or (iii): in each case, the amount obtained by deducting, from the amount obtained by multiplying the tax base amount under Article 599, paragraph (2), item (ii) or (iii) by the tax rate under Article 594, the total of the amounts obtained by multiplying by 4 percent the price that is to be the tax base of the real property acquisition tax to be imposed by the prefecture under Article 73-2 on the acquisition of the land set forth in Article 599, paragraph (2), item (ii) or (iii) (where the amount of that real property acquisition tax has not been finalized by the date listed in Article 599, paragraph (1), item (ii) or (iii), or where Article 585, paragraph (6) applies, the amount specified by Cabinet Order as the price that is to be the tax base of that real property acquisition tax), up to the limit of the former amount
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### 第五百九十七条（政令への委任） — Delegation to Cabinet Order
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art-597 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-597
**第一項** 前四条に定めるもののほか、市町村の廃置分合若しくは境界変更又は都市計画法第五条の規定による都市計画区域の指定若しくは変更があつた場合の第五百九十五条の基準面積の特例、前条の規定による特別土地保有税の税額の算定の細目その他前四条の規定の適用に関し必要な事項は、政令で定める。
art-597/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-597/par-1
In addition to what is provided for in the preceding four Articles, special provisions on the threshold area under Article 595 in the case where there has been an abolition, establishment, division or merger of municipalities, or a boundary change, or a designation or change of a city planning area under Article 5 of the City Planning Act, particulars of the calculation of the amount of the special land holding tax under the preceding Article, and other matters necessary for the application of the provisions of the preceding four Articles are specified by Cabinet Order.
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## 第三款 申告納付並びに更正及び決定等 — Subsection 3 Filing and Payment, and Reassessment and Determination, etc.
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ch-3/sec-8/subsec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#ch-3/sec-8/subsec-3
### 第五百九十八条（特別土地保有税の徴収の方法） — Method of Collecting the Special Land Holding Tax
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art-598 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-598
**第一項** 特別土地保有税の徴収については、申告納付の方法によらなければならない。
art-598/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-598/par-1
The special land holding tax must be collected by the method of filing and payment.
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### 第五百九十九条（特別土地保有税の申告納付） — Filing and Payment of the Special Land Holding Tax
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art-599 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599
**第一項** 特別土地保有税の納税義務者は、次の各号に掲げる特別土地保有税の区分に応じ、当該各号に定める日までに、当該特別土地保有税の課税標準額及び税額その他の総務省令で定める事項を記載した申告書を市町村長に提出するとともに、その申告した税額を当該市町村に納付しなければならない。
art-599/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
A person liable for the special land holding tax must, by the date specified in each of the following items according to the classification of the special land holding tax listed in that item, submit to the mayor of the municipality a return stating the tax base amount and tax amount of that special land holding tax and other matters specified by Order of the Ministry of Internal Affairs and Communications, and pay the tax amount so reported to that municipality.
machine translation, not official
**一** 一月一日において基準面積以上の土地を所有する者に係る土地に対して課する特別土地保有税 その年の五月三十一日
art-599/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-1
The special land holding tax imposed on land with respect to a person who owns land of the threshold area or more on January 1: May 31 of that year
machine translation, not official
**二** 一月一日前一年以内に基準面積以上の土地を取得した者に係る土地の取得に対して課する特別土地保有税 その年の二月末日
art-599/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-2
The special land holding tax imposed on the acquisition of land with respect to a person who acquired land of the threshold area or more within one year before January 1: the last day of February of that year
machine translation, not official
**三** 七月一日前一年以内に基準面積以上の土地を取得した者に係る土地の取得に対して課する特別土地保有税 その年の八月三十一日
art-599/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-3
The special land holding tax imposed on the acquisition of land with respect to a person who acquired land of the threshold area or more within one year before July 1: August 31 of that year
machine translation, not official
**第二項** 前項の課税標準額は、次の各号に定めるところによる。
art-599/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2
The tax base amount under the preceding paragraph is as provided in each of the following items:
machine translation, not official
**一** 前項第一号の特別土地保有税にあつては、同号に規定する者が一月一日において所有する土地（第五百八十六条第一項若しくは第二項、第五百八十七条第一項又は第五百八十七条の二第一項本文の規定の適用がある土地を除く。）の取得価額の合計額
art-599/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-1
for the special land holding tax under item (i) of the preceding paragraph, the total acquisition cost of the land owned on January 1 by the person prescribed in that item (excluding land to which Article 586, paragraph (1) or (2), Article 587, paragraph (1), or the main clause of Article 587-2, paragraph (1) applies);
machine translation, not official
**二** 前項第二号の特別土地保有税にあつては、同号に規定する者が同号に規定する期間内に取得した土地（当該土地の取得について第五百八十六条第一項若しくは第二項又は第五百八十七条第二項の規定の適用があるもの及び土地の取得に対して課する特別土地保有税を既に申告納付した、又は申告納付すべきであつたものを除く。次号において同じ。）の取得価額の合計額
art-599/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-2
for the special land holding tax under item (ii) of the preceding paragraph, the total acquisition cost of the land acquired by the person prescribed in that item within the period prescribed in that item (excluding land for whose acquisition Article 586, paragraph (1) or (2) or Article 587, paragraph (2) applies, and land for which the special land holding tax imposed on the acquisition of land has already been filed and paid or should have been filed and paid; the same applies in the following item);
machine translation, not official
**三** 前項第三号の特別土地保有税にあつては、同号に規定する者が同号に規定する期間内に取得した土地の取得価額の合計額
art-599/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-3
for the special land holding tax under item (iii) of the preceding paragraph, the total acquisition cost of the land acquired by the person prescribed in that item within the period prescribed in that item.
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### 第六百条（特別土地保有税の期限後申告及び修正申告納付） — Return Filed After the Due Date and Filing and Payment by Amended Return for the Special Land Holding Tax
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art-600 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600
**第一項** 前条第一項の規定によつて申告書を提出すべき者は、当該申告書の提出期限後においても、第六百六条第四項の規定による決定の通知があるまでは、前条第一項の規定によつて申告納付することができる。
art-600/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600/par-1
A person who is to submit a return under paragraph (1) of the preceding Article may, even after the deadline for filing that return, file and pay under that paragraph until notice of a determination under Article 606, paragraph (4) is given.
machine translation, not official
**第二項** 前条第一項若しくは前項若しくは本項の規定によつて申告書若しくは修正申告書を提出した者又は第六百六条の規定による更正若しくは決定を受けた者は、当該申告書若しくは修正申告書又は当該更正若しくは決定に係る課税標準額又は税額について不足額がある場合には、遅滞なく、総務省令で定める事項を記載した修正申告書を市町村長に提出するとともに、その修正により増加した税額を当該市町村に納付しなければならない。
art-600/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600/par-2
A person who has submitted a return or an amended return under paragraph (1) of the preceding Article, the preceding paragraph or this paragraph, or a person who has been subject to a reassessment or determination under Article 606, must, if there is a shortfall in the tax base amount or tax amount relating to that return or amended return or that reassessment or determination, without delay submit to the mayor of the municipality an amended return stating the matters specified by Order of the Ministry of Internal Affairs and Communications, and pay to that municipality the tax amount increased by the amendment.
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### 第六百条の二（特別土地保有税に係る不申告に関する過料） — Non-Penal Fine for Failure to File Relating to the Special Land Holding Tax
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art-600-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600-2
**第一項** 市町村は、特別土地保有税の納税義務者が正当な事由がなくて第五百九十九条第一項の規定による申告書を同項各号に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-600-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600-2/par-1
A municipality may establish a provision by Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for the special land holding tax who, without justifiable grounds, fails to submit the return under Article 599, paragraph (1) by the deadline for filing the return prescribed in the items of that paragraph.
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### 第六百一条（特別土地保有税の納税義務の免除等） — Exemption from Tax Liability, etc. for the Special Land Holding Tax
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art-601 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601
**第一項** 市町村は、土地の所有者等が、その所有する土地を第五百八十六条第二項の規定の適用がある土地（同項第二十三号、第二十五号及び第二十五号の二に掲げる土地、同項第二十八号に掲げる土地のうち第三百四十八条第二項第一号又は第七号から第八号までに掲げる土地に該当するもの並びに第五百八十六条第二項第三十号に掲げる土地のうち当該市町村の条例で定めるものを除く。以下この条において「非課税土地」という。）として使用し、又は使用させようとする場合において、市町村長が当該事実を認定したところに基づいて定める日から二年を経過する日までの期間（工場、事務所その他の建物若しくは構築物の建設又は農用地の造成その他の用地の造成に要する期間が通常二年を超えることその他その期間を延長することにつきやむを得ない理由があると市町村長が認める場合には、土地の所有者等の申請に基づき市町村長が定める相当の期間。以下この条において「納税義務の免除に係る期間」という。）内に当該土地を非課税土地として使用し、又は使用させ、かつ、これらの使用が開始されたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（納税義務の免除に係る期間に係るものに限る。第三項及び第七項において同じ。）に係る納税義務を免除するものとする。
art-601/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-1
If a landowner, etc. intends to use, or to have another person use, land that the landowner, etc. owns as land to which Article 586, paragraph (2) applies (excluding land listed in items (xxiii), (xxv) and (xxv)-2 of that paragraph, land listed in item (xxviii) of that paragraph that falls under land listed in Article 348, paragraph (2), item (i) or items (vii) to (viii), and land listed in Article 586, paragraph (2), item (xxx) that is specified by the Municipal Ordinance of that municipality; hereinafter in this Article referred to as "tax-exempt land"), and within the period ending on the day on which two years elapse from a date determined by the mayor of the municipality on the basis of that mayor's finding of that fact (or, where the mayor of the municipality finds that the period required for constructing a factory, office or other building or structure, or for developing agricultural land or other land, ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period determined by the mayor on the application of the landowner, etc.; hereinafter in this Article referred to as the "period for exemption from tax liability") the land is used, or made available for use, as tax-exempt land and the mayor of the municipality confirms that those uses have begun, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability; the same applies in paragraphs (3) and (7)).
machine translation, not official
**第二項** 市町村長は、災害その他やむを得ない理由により納税義務の免除に係る期間（この項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。以下この項において同じ。）内に当該土地を非課税土地として使用し、又は使用させることができないと認める場合には、土地の所有者等からの申請に基づき市町村長が定める相当の期間を限つて、納税義務の免除に係る期間を延長することができる。
art-601/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
If the mayor of the municipality finds that, due to a disaster or other unavoidable reason, the land cannot be used or made available for use as tax-exempt land within the period for exemption from tax liability (including, where the period for exemption from tax liability has been extended under this paragraph, that extended period; the same applies hereinafter in this paragraph), the mayor may extend the period for exemption from tax liability, for a reasonable period determined by the mayor on the application of the landowner, etc.
machine translation, not official
**第三項** 市町村長は、第一項の認定をした場合には、納税義務の免除に係る期間を限つて、当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収を猶予するものとする。この場合において、市町村長は、政令で定める要件に該当して担保を徴する必要がないと認めるときを除き、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴しなければならない。
art-601/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
If the mayor of the municipality has made the finding under paragraph (1), the mayor is to defer the collection of the local government levies relating to the special land holding tax on that land for the period for exemption from tax liability. In this case, the mayor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount deferred, except where the mayor finds that the requirements specified by Cabinet Order are met and no security needs to be taken.
machine translation, not official
**第四項** 市町村長は、第二項の規定により納税義務の免除に係る期間（同項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）を延長した場合には、当該延長された期間を限つて、当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収の猶予の期間を延長するものとする。この場合においては、前項後段の規定を準用する。
art-601/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
If the mayor of the municipality has extended under paragraph (2) the period for exemption from tax liability (including that extended period where the period for exemption from tax liability has been extended under that paragraph), the mayor is to extend the period of deferral of collection of the local government levies relating to the special land holding tax on that land for that extended period. In this case, the second sentence of the preceding paragraph applies mutatis mutandis.
machine translation, not official
**第五項** 市町村長は、前二項の規定による徴収の猶予をした場合において、当該徴収の猶予に係る特別土地保有税について第一項の規定の適用がないことが明らかとなつたとき、又は徴収の猶予の理由の一部に変更があることが明らかとなつたときは、当該徴収の猶予に係る特別土地保有税に係る地方団体の徴収金の全部又は一部についてその徴収の猶予を取り消さなければならない。この場合において、徴収の猶予を取り消された者は、直ちに当該徴収の猶予の取消しに係る特別土地保有税に係る地方団体の徴収金を納付しなければならない。
art-601/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-5
If, in a case where collection has been deferred under the preceding two paragraphs, it becomes clear that paragraph (1) does not apply to the special land holding tax for which collection was deferred, or that there has been a change in part of the grounds for the deferral, the mayor of the municipality must cancel the deferral of collection for all or part of the local government levies relating to the special land holding tax for which collection was deferred. In this case, the person whose deferral of collection has been cancelled must immediately pay the local government levies relating to the special land holding tax concerned in the cancellation of the deferral of collection.
machine translation, not official
**第六項** 第十五条の二の二、第十五条の二の三第一項及び第十五条の三第三項並びに第十六条の二第一項から第三項までの規定は第三項及び第四項の規定による徴収の猶予について、第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は第三項後段（第四項後段において準用する場合を含む。）の規定による担保について、それぞれ準用する。
art-601/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-6
The provisions of Article 15-2-2, Article 15-2-3, paragraph (1) and Article 15-3, paragraph (3), and Article 16-2, paragraphs (1) to (3) apply mutatis mutandis to the deferral of collection under paragraphs (3) and (4), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the second sentence of paragraph (3) (including as applied mutatis mutandis under the second sentence of paragraph (4)).
machine translation, not official
**第七項** 市町村は、特別土地保有税に係る地方団体の徴収金を徴収した場合において、当該特別土地保有税について第一項の規定の適用があることとなつたときは、当該特別土地保有税の納税義務者の申請に基づいて、当該土地に係る特別土地保有税に係る地方団体の徴収金を還付するものとする。
art-601/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
If a municipality has collected the local government levies relating to the special land holding tax and paragraph (1) comes to apply to that special land holding tax, the municipality is to refund the local government levies relating to the special land holding tax on that land, on the application of the person liable for that special land holding tax.
machine translation, not official
**第八項** 市町村長は、前項の規定により特別土地保有税に係る地方団体の徴収金を還付する場合において、還付を受ける者の未納に係る地方団体の徴収金があるときは、当該還付すべき額をこれに充当しなければならない。
art-601/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
When the mayor of the municipality refunds local government levies relating to the special land holding tax under the preceding paragraph, if there are unpaid local government levies of the person to receive the refund, the mayor must appropriate the amount to be refunded to those levies.
machine translation, not official
**第九項** 前二項の規定によつて特別土地保有税に係る地方団体の徴収金を還付し、又は充当する場合には、第七項の規定による還付の申請があつた日から起算して十日を経過した日を第十七条の四第一項各号に掲げる日とみなして、同項の規定を適用する。
art-601/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-9
Where local government levies relating to the special land holding tax are refunded or appropriated under the preceding two paragraphs, the provisions of Article 17-4, paragraph (1) apply by deeming the day on which 10 days have elapsed, counting from the day on which the application for a refund under paragraph (7) was made, to be the day listed in the items of Article 17-4, paragraph (1).
machine translation, not official
**第十項** 第一項の認定及び確認の手続その他同項から第四項までの規定の適用に関し必要な事項は、政令で定める。
art-601/par-10 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-10
Procedures for the finding and confirmation under paragraph (1) and other matters necessary for the application of the provisions of paragraphs (1) to (4) are specified by Cabinet Order.
machine translation, not official
### 第六百二条
art-602 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602
**第一項** 市町村は、次の各号に掲げる者が、当該各号に定める土地の譲渡をしようとする場合において、市町村長が当該事実を認定したところに基づいて定める日（以下この項において「事実認定日」という。）から二年を経過する日までの期間（大規模な宅地の造成でその造成に要する期間が通常二年を超えることその他その期間を延長することにつきやむを得ない理由があると市町村長が認める場合には、納税義務者の申請に基づき市町村長が定める相当の期間とし、第二号又は第三号に定める土地の譲渡（第二号に定める土地の譲渡にあつては、土地収用法第八十二条の規定により土地をもつて損失を補償するために行われる場合の土地の譲渡を除く。）で、当該土地の譲渡に係る事実認定日がこれらの号に定める日後の日であるもの（第三項において「特定譲渡」という。）にあつては、当該事実認定日からこれらの号に定める日以後二年を経過する日までの期間とする。以下この項において「納税義務の免除に係る期間」という。）内に当該土地の譲渡をし、かつ、当該土地の譲渡があつたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（納税義務の免除に係る期間に係るものに限る。）に係る納税義務を免除するものとする。
art-602/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1
If a person listed in each of the following items intends to transfer the land specified in the relevant item, transfers that land within the period ending on the day on which two years elapse from a day determined by the mayor of the municipality on the basis of that mayor's finding of that fact (hereinafter in this paragraph referred to as the "fact-recognition date") (or, where the mayor of the municipality finds that the period required for developing large-scale building land ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period determined by the mayor on the application of the person liable for tax; and, for a transfer of land specified in item (ii) or (iii) (excluding, for a transfer of land specified in item (ii), a transfer made to compensate for a loss with land under Article 82 of the Expropriation of Land Act) where the fact-recognition date for the transfer of that land is a day after the day specified in those items (referred to as a "specified transfer" in paragraph (3)), the period from that fact-recognition date to the day on which two years elapse after the day specified in those items; hereinafter in this paragraph referred to as the "period for exemption from tax liability"), and receives confirmation from the mayor of the municipality that the transfer of that land has taken place, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability).
machine translation, not official
**一** 土地の所有者等 次に掲げる土地の譲渡
art-602/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1
Landowner, etc.: transfer of the following land
machine translation, not official
**イ** 土地の譲渡で国又は地方公共団体に対するもの（ロに掲げるものを除く。）
art-602/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1/sub-1
a transfer of land to the State or a local government (excluding that listed in (b));
machine translation, not official
**ロ** 土地の贈与による譲渡であつて、法人税法第三十七条第三項第一号に規定する寄附金に係る寄附に該当するもので政令で定めるもの
art-602/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1/sub-2
a transfer of land by gift that constitutes a donation relating to the donations prescribed in Article 37, paragraph (3), item (i) of the Corporation Tax Act and is specified by Cabinet Order;
machine translation, not official
**ハ** 土地の譲渡で独立行政法人都市再生機構、土地開発公社その他これらに準ずる法人で宅地若しくは住宅の供給又は土地の先行取得の業務を行うことを目的とするものとして政令で定めるものに対するものであつて、当該譲渡に係る土地が当該業務を行うために直接必要であると認められるもの（土地開発公社に対する土地の譲渡である場合には、政令で定める土地の譲渡を除く。）
art-602/par-1/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1/sub-3
a transfer of land to the Urban Renaissance Agency, a public land development corporation, or any other corporation equivalent to these that is specified by Cabinet Order as having the purpose of carrying out operations of supplying building land or houses or of acquiring land in advance, where the land relating to the transfer is found to be directly necessary for carrying out those operations (excluding, where it is a transfer of land to a public land development corporation, a transfer of land specified by Cabinet Order);
machine translation, not official
**ニ** 宅地供給に資する土地の譲渡で政令で定めるもの
art-602/par-1/item-1/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1/sub-4
a transfer of land that contributes to the supply of building land and is specified by Cabinet Order;
machine translation, not official
**ホ** 土地の譲渡で民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項の民間都市開発推進機構に対するものであつて、当該譲渡に係る土地が同法附則第十四条第二項第一号に規定する業務を行うために直接必要であると認められるもの
art-602/par-1/item-1/sub-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-1/sub-5
a transfer of land to the Private Urban Development Promotion Organization referred to in Article 3, paragraph (1) of the Act on Special Measures Concerning the Promotion of Urban Development by Private Sectors (Act No. 62 of 1987), where the land relating to the transfer is found to be directly necessary for carrying out the operations prescribed in Article 14, paragraph (2), item (i) of the Supplementary Provisions of that Act.
machine translation, not official
**二** 土地又は家屋を収用することができる事業（以下この項において「公共事業」という。）を行う者 当該公共事業の用に供するため不動産を収用された者、当該公共事業を行う者に当該公共事業の用に供するため不動産を譲渡した者又は当該公共事業の用に供するため収用され、若しくは譲渡した土地の上に建築されていた家屋について移転補償金を受けた者に対する当該収用され、譲渡し、又は移転補償金を受けた不動産（以下この号において「被収用不動産等」という。）に代わるものと市町村長が認める土地（当該被収用不動産等に対応するものとして政令で定める土地に限る。）の譲渡（土地収用法第八十二条の規定により土地をもつて損失を補償するために行われる場合以外の場合には、当該不動産を収用され、若しくは譲渡し、又は当該家屋についての移転補償金に係る契約をした日から二年以内に行われる土地の譲渡に限る。）
art-602/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-2
A person who carries out a project for which land or houses may be expropriated (hereinafter in this paragraph referred to as a "public works project"): the transfer, to a person whose real property has been expropriated for use in that public works project, a person who has transferred real property to the person carrying out that public works project for use in that public works project, or a person who has received relocation compensation for a house built on land expropriated or transferred for use in that public works project, of land that the mayor of the municipality finds to be a substitute for the real property that was expropriated or transferred, or in respect of which relocation compensation was received (hereinafter in this item referred to as "expropriated real property, etc.") (limited to land specified by Cabinet Order as corresponding to that expropriated real property, etc.) (where the transfer is not made to compensate for a loss with land under Article 82 of the Expropriation of Land Act, limited to a transfer of land made within two years from the day on which that real property was expropriated or transferred, or the contract for relocation compensation for that house was concluded)
machine translation, not official
**三** 土地開発公社又は独立行政法人都市再生機構 これらの者が公共事業を行う者に代わつて当該公共事業の用に供する不動産を取得する場合においてこれらの者に当該公共事業の用に供する不動産を譲渡した者又は当該譲渡に係る土地の上に建築されていた家屋について移転補償金を受けた者に対する当該譲渡し、又は移転補償金を受けた不動産（以下この号において「被買収不動産等」という。）に代わるものと市町村長が認める土地（当該被買収不動産等に対応するものとして政令で定める土地に限る。）の譲渡（当該不動産を譲渡し、又は当該家屋についての移転補償金に係る契約をした日から二年以内に行われる土地の譲渡に限る。）
art-602/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-3
A public land development corporation or the Urban Renaissance Agency: where these acquire, in place of a person carrying out a public works project, real property for use in that public works project, the transfer, to a person who has transferred real property for use in that public works project to them, or a person who has received relocation compensation for a house built on the land relating to that transfer, of land that the mayor of the municipality finds to be a substitute for the real property so transferred or in respect of which relocation compensation was received (hereinafter in this item referred to as "bought-up real property, etc.") (limited to land specified by Cabinet Order as corresponding to that bought-up real property, etc.) (limited to a transfer of land made within two years from the day on which that real property was transferred, or the contract for relocation compensation for that house was concluded)
machine translation, not official
**第二項** 前条第二項から第十項までの規定は、前項の場合について準用する。
art-602/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
The provisions of paragraphs (2) to (10) of the preceding Article apply mutatis mutandis to the case referred to in the preceding paragraph.
machine translation, not official
**第三項** 前項の規定にかかわらず、同項において準用する前条第二項及び第四項の規定は、特定譲渡については、適用しない。
art-602/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-3
Notwithstanding the preceding paragraph, the provisions of paragraphs (2) and (4) of the preceding Article as applied mutatis mutandis under paragraph (2) do not apply to a specified transfer.
machine translation, not official
### 第六百三条
art-603 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603
**第一項** 市町村は、土地の所有者が所有する土地で、その取得が第七十三条の二十七の三から第七十三条の二十七の五までの規定の適用がある取得その他これらに類するものとして政令で定める取得に該当するもののうち政令で定めるものに対しては、土地に対して課する特別土地保有税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-603/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-1
A municipality is to exempt land owned by an owner of land, the acquisition of which falls under an acquisition to which Articles 73-27-3 to 73-27-5 apply or another acquisition specified by Cabinet Order as similar to these, and which is specified by Cabinet Order among those, from the tax liability relating to the local government levies relating to the special land holding tax imposed on land.
machine translation, not official
**第二項** 市町村は、土地の取得で第七十三条の二十七の三から第七十三条の二十七の五までの規定の適用がある取得その他これらに類するものとして政令で定める取得に該当するものに対しては、土地の取得に対して課する特別土地保有税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-603/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-2
A municipality is to exempt an acquisition of land that falls under an acquisition to which Articles 73-27-3 to 73-27-5 apply or another acquisition specified by Cabinet Order as similar to these, from the tax liability relating to the local government levies relating to the special land holding tax imposed on the acquisition of land.
machine translation, not official
**第三項** 市町村長は、土地の所有者等から前二項の規定の適用があるべき旨の申告があり、当該申告が真実であると認められるときは、当該土地の取得の日から五年以内で政令で定める期間を限つて、当該土地に係る特別土地保有税に係る地方団体の徴収金の徴収を猶予するものとする。
art-603/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-3
The mayor of the municipality is to defer the collection of the local government levies relating to the special land holding tax on the land concerned, for a period specified by Cabinet Order of not more than five years from the date of acquisition of that land, if a landowner, etc. reports that the provisions of the preceding two paragraphs are to apply and that report is found to be true.
machine translation, not official
**第四項** 第六百一条第五項から第十項までの規定は、前項の場合における徴収の猶予及びその取消し並びに当該特別土地保有税に係る地方団体の徴収金の還付について準用する。
art-603/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-4
The provisions of Article 601, paragraphs (5) to (10) apply mutatis mutandis to the deferral of collection and its cancellation in the case referred to in the preceding paragraph, and to the refund of the local government levies relating to that special land holding tax.
machine translation, not official
### 第六百三条の二
art-603-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2
**第一項** 市町村は、土地の所有者等が所有する土地が次の各号に掲げる土地のいずれかに該当し、かつ、当該土地の利用が当該市町村に係る土地利用基本計画（国土利用計画法（昭和四十九年法律第九十二号）第九条第一項の土地利用基本計画をいう。）、都市計画その他の土地利用に関する計画に照らし、当該土地を含む周辺の地域における計画的な土地利用に適合するものであることについて市町村長が認定した場合には、当該土地に係る特別土地保有税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-603-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
If a mayor of the municipality has determined that land owned by a landowner, etc. falls under any of the lands listed in the following items and that the use of that land conforms to planned land use in the surrounding area including that land, in light of the land use basic plan of that municipality (meaning the land use basic plan under Article 9, paragraph (1) of the National Land Use Planning Act (Act No. 92 of 1974)), urban planning and other plans concerning land use, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land.
machine translation, not official
**一** 事務所、店舗その他の建物又は構築物で、その構造、利用状況等が恒久的な利用に供される建物又は構築物に係る基準として政令で定める基準に適合するものの敷地の用に供する土地（次号に該当するものを除く。）
art-603-2/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1/item-1
Land used as the site of an office, shop or other building or structure that conforms to the standards specified by Cabinet Order as standards for buildings or structures whose structure, state of use and other aspects make them suitable for permanent use (excluding land falling under the following item);
machine translation, not official
**二** 工場施設、競技場施設その他の施設（建物、構築物その他の工作物及びこれらと一体的に利用されている土地により構成されているものに限る。以下本号及び次条第一項において「特定施設」という。）で、その整備状況、利用状況等が恒久的な利用に供される特定施設に係る基準として政令で定める基準に適合するものの用に供する土地
art-603-2/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1/item-2
Land used for a facility such as a factory facility or sports ground facility or other facility (limited to one composed of buildings, structures and other structures and the land used integrally with them; referred to as a "specified facility" in this item and paragraph (1) of the following Article) that conforms to the standards specified by Cabinet Order as standards for specified facilities whose state of development, state of use and other aspects make them suitable for permanent use.
machine translation, not official
**第二項** 土地の所有者等は、前項の規定の適用を受けようとする場合においては、第五百九十九条第一項の納期限（納期限の延長があつたときは、その延長された納期限。以下本節において同じ。）までに市町村長に対して当該土地に係る特別土地保有税について前項の規定の適用があるべき旨の申請をしなければならない。ただし、既に同項の認定又は次条第一項の確認を受けた土地について、当該認定又は確認に係る事情に変更がなく、かつ、当該土地の所有者に変更のないときは、この限りでない。
art-603-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-2
A landowner, etc. who wishes to receive the application of the provisions of the preceding paragraph must, by the due date for payment under Article 599, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Section), file with the mayor of the municipality an application to the effect that the provisions of the preceding paragraph are to apply to the special land holding tax on that land; provided, however, that this does not apply to land for which a determination under that paragraph or a confirmation under paragraph (1) of the following Article has already been obtained, where there has been no change in the circumstances relating to that determination or confirmation and no change in the owner of that land.
machine translation, not official
**第三項** 第一項の認定は、前項本文の申請があつた場合又は同項ただし書の規定に該当する場合に限り、するものとする。
art-603-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-3
A determination under paragraph (1) is to be made only where an application under the main clause of the preceding paragraph has been filed or where the case falls under the proviso to that paragraph.
machine translation, not official
**第四項** 市町村長は、第一項の認定をしたとき、又は当該認定をしない旨の決定をしたときは、遅滞なくその旨を当該土地の所有者等に通知しなければならない。ただし、第二項ただし書の規定に該当する土地について、第一項の認定をするときは、この限りでない。
art-603-2/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-4
When the mayor of the municipality has made a determination under paragraph (1), or has decided not to make that determination, the mayor must notify the landowner, etc. of the land concerned of that fact without delay; provided, however, that this does not apply when making a determination under paragraph (1) for land falling under the proviso to paragraph (2).
machine translation, not official
**第五項** 市町村長は、第二項本文の申請があつた場合又は既に第一項の認定若しくは次条第一項の確認を受けた土地について当該認定若しくは確認に係る事情に変更がなく、かつ、当該土地の所有者に変更のない場合には、第五百九十九条第一項の納期限から第一項の認定をする日（同項の認定をしない旨の決定をしたときは、前項の通知をする日）までの期間、当該第二項本文の申請に係る土地又は既に第一項の認定若しくは次条第一項の確認を受けた土地に係る特別土地保有税に係る地方団体の徴収金（第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項において準用する場合を含む。）又は前条第三項の規定により徴収を猶予されている部分を除く。）の徴収を猶予するものとする。ただし、当該土地が第一項各号に掲げる土地のいずれにも該当しないことが明らかである場合は、この限りでない。
art-603-2/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-5
The mayor of the municipality is to defer, for the period from the due date for payment under Article 599, paragraph (1) to the day on which the determination under paragraph (1) is made (where a decision not to make a determination under that paragraph has been made, the day on which the notification under the preceding paragraph is given), the collection of the local government levies (excluding the portion for which collection is deferred under Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2)) or paragraph (3) of the preceding Article) relating to the special land holding tax on the land relating to an application under the main clause of paragraph (2), or on land for which a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article has already been obtained, if an application under the main clause of paragraph (2) has been filed, or if there has been no change in the circumstances relating to a determination under paragraph (1) or a confirmation under paragraph (1) of the following Article already obtained for the land and no change in the owner of that land; provided, however, that this does not apply where it is clear that that land falls under none of the lands listed in the items of paragraph (1).
machine translation, not official
**第六項** 第五百八十六条第四項及び第六百一条第七項から第九項までの規定は、第一項の場合について準用する。
art-603-2/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-6
The provisions of Article 586, paragraph (4) and Article 601, paragraphs (7) to (9) apply mutatis mutandis to the case referred to in paragraph (1).
machine translation, not official
**第七項** 第二項の申請の手続その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-603-2/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-7
Procedures for an application under paragraph (2) and other matters necessary for the application of the provisions of paragraphs (1) to (5) are specified by Cabinet Order.
machine translation, not official
### 第六百三条の二の二
art-603-2-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2
**第一項** 市町村は、土地の所有者等が、その所有する土地を前条第一項の規定に該当する土地（以下本項において「免除土地」という。）として使用し、又は使用させようとする場合において、市町村長が当該事実を認定したところに基づいて定める日から二年を経過する日までの期間（当該認定に係る建物若しくは構築物の建設又は特定施設の整備に要する期間が通常二年を超えることその他その期間を延長することにつきやむを得ない理由があると市町村長が認める場合には、土地の所有者等の申請に基づき五年を超えない範囲内で市町村長が定める相当の期間。以下本項において「納税義務の免除に係る期間」という。）内に当該土地を免除土地として使用し、又は使用させ、かつ、これらの使用が開始されたことにつき市町村長の確認を受けたときは、当該土地に係る特別土地保有税に係る地方団体の徴収金（納税義務の免除に係る期間に係るものに限るものとし、市町村長の確認を受けた日後の当該期間に係るものを除く。）に係る納税義務を免除するものとする。
art-603-2-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
If a landowner, etc. intends to use, or to have another person use, land that he or she owns as land falling under the provisions of paragraph (1) of the preceding Article (referred to as "tax-exempt land" in this paragraph), and within the period ending on the day on which two years elapse from a date set by the mayor of the municipality on the basis of that mayor's determination of that fact (or, where the mayor of the municipality finds that the period required for constructing the building or structure or developing the specified facility relating to that determination ordinarily exceeds two years, or that there is some other unavoidable reason for extending that period, a reasonable period of not more than five years set by the mayor on the application of the landowner, etc.; referred to as the "period for exemption from tax liability" in this paragraph) the land is used, or made available for use, as tax-exempt land and the mayor of the municipality confirms that that use has begun, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax on that land (limited to those relating to the period for exemption from tax liability, and excluding those relating to that period after the date of the mayor's confirmation).
machine translation, not official
**第二項** 第六百一条第二項から第九項までの規定は、前項の場合について準用する。この場合において、同条第二項中「納税義務の免除に係る期間（本項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。以下本項において同じ。）」とあるのは「第六百三条の二の二第一項に規定する納税義務の免除に係る期間」と、「市町村長が定める相当の期間」とあるのは「五年を超えない範囲内で市町村長が定める相当の期間」と、「延長することができる」とあるのは「一回に限り延長することができる」と、同条第四項中「納税義務の免除に係る期間（同項の規定により納税義務の免除に係る期間を延長した場合における当該延長された期間を含む。）」とあるのは「第六百三条の二の二第一項に規定する納税義務の免除に係る期間」と読み替えるものとする。
art-603-2-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
The provisions of Article 601, paragraphs (2) through (9) apply mutatis mutandis to the case referred to in the preceding paragraph. In this case, the phrase "the period for exemption from tax liability (including, where the period for exemption from tax liability has been extended under this paragraph, that extended period; the same applies hereinafter in this paragraph)" in paragraph (2) of that Article is deemed to be replaced with "the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1)", the phrase "a reasonable period determined by the mayor" is deemed to be replaced with "a reasonable period of not more than five years determined by the mayor", the phrase "may extend" is deemed to be replaced with "may extend only once", and the phrase "the period for exemption from tax liability (including that extended period where the period for exemption from tax liability has been extended under that paragraph)" in paragraph (4) of that Article is deemed to be replaced with "the period for exemption from tax liability prescribed in Article 603-2-2, paragraph (1)".
machine translation, not official
**第三項** 第一項の認定及び確認の手続その他前二項の規定の適用に関し必要な事項は、政令で定める。
art-603-2-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-3
Procedures for the determination and confirmation under paragraph (1) and other matters necessary for the application of the provisions of the preceding two paragraphs are specified by Cabinet Order.
machine translation, not official
### 第六百四条（特別土地保有税の脱税に関する罪） — Offenses Relating to Evasion of Special Land Holding Tax
caption: machine translation, not official
art-604 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604
**第一項** 偽りその他不正の行為により特別土地保有税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-604/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-1
If a person evades the whole or part of the special land holding tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が百万円をこえる場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円をこえる額でその免れた税額に相当する額以下の額とすることができる。
art-604/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-2
If the amount of tax evaded under the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第五百九十九条第一項の規定による申告書を同項各号に規定する申告書の提出期限までに提出しないことにより、特別土地保有税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-604/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-3
In addition to what is prescribed in paragraph (1), if a person evades the whole or part of the special land holding tax by failing to file the return under Article 599, paragraph (1) by the deadline for filing the return prescribed in the items of that paragraph, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-604/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-4
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-604/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-604/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-6
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
### 第六百五条（所得税又は法人税に関する書類の供覧等） — Inspection of Documents Relating to Income Tax or Corporation Tax, etc.
caption: machine translation, not official
art-605 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-605
**第一項** 市町村長が特別土地保有税の賦課徴収について、政府に対し、特別土地保有税の納税義務者で所得税若しくは法人税の納税義務がある個人若しくは法人が政府に提出した申告書若しくは修正申告書又は政府が当該個人若しくは法人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。
art-605/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-605/par-1
Where the mayor of a municipality, for the purpose of the assessment and collection of the special land holding tax, requests the government to allow inspection or recording of a return or amended return filed with the government by an individual or corporation that is a person liable for the special land holding tax and is liable for income tax or corporation tax, or of documents relating to a reassessment or determination made by the government concerning the tax base or tax amount of that individual or corporation, the government is to allow the mayor of the municipality or a staff member designated by the mayor to inspect or record the relevant documents.
machine translation, not official
### 第六百五条の二（特別土地保有税の減免） — Reduction or Exemption of Special Land Holding Tax
caption: machine translation, not official
art-605-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-605-2
**第一項** 市町村長は、天災その他特別の事情がある場合において特別土地保有税の減免を必要とすると認める者その他特別の事情がある者に限り、当該市町村の条例の定めるところにより、特別土地保有税を減免することができる。
art-605-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-605-2/par-1
The mayor of the municipality may reduce or exempt the special land holding tax, in accordance with the Municipal Ordinance of that municipality, only for a person whom the mayor finds to need a reduction or exemption of the special land holding tax where there are special circumstances such as a natural disaster, and for any other person who has special circumstances.
machine translation, not official
### 第六百六条（特別土地保有税の更正又は決定） — Reassessment or Determination of Special Land Holding Tax
caption: machine translation, not official
art-606 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606
**第一項** 市町村長は、第五百九十九条第一項の申告書（以下本節において「申告書」という。）又は第六百条第二項の修正申告書（以下本節において「修正申告書」という。）の提出があつた場合において、当該申告書又は修正申告書に係る課税標準額又は税額がその調査したところと異なるときは、これを更正する。
art-606/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
If a return under Article 599, paragraph (1) (referred to as the "return" in this Section) or an amended return under Article 600, paragraph (2) (referred to as the "amended return" in this Section) has been filed, and the tax base amount or tax amount relating to that return or amended return differs from what the mayor of the municipality has found by examination, the mayor is to reassess it.
machine translation, not official
**第二項** 市町村長は、申告書を提出すべき者が当該申告書を提出しなかつた場合には、その調査によつて、申告すべき課税標準額及び税額を決定する。
art-606/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
If a person who is to file a return has not filed that return, the mayor of the municipality is to determine, by examination, the tax base amount and tax amount that should have been reported.
machine translation, not official
**第三項** 市町村長は、第一項若しくは本項の規定によつて更正し、又は前項の規定によつて決定した課税標準額又は税額について過不足額があることを知つたときは、その調査によつて、これを更正する。
art-606/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
If the mayor of the municipality comes to know that there is an excess or shortfall in the tax base amount or tax amount reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the mayor is to reassess it by examination.
machine translation, not official
**第四項** 市町村長は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。
art-606/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-4
If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.
machine translation, not official
### 第六百七条（特別土地保有税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charges on Special Land Holding Tax
caption: machine translation, not official
art-607 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607
**第一項** 市町村の徴税吏員は、前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つた場合において、不足税額（更正による不足税額又は決定による税額をいう。以下本節において同じ。）があるときは、同条第四項の通知をした日から一月を経過する日を納期限として、これを徴収しなければならない。
art-607/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-1
If a reassessment or determination under paragraphs (1) to (3) of the preceding Article has been made and there is a tax deficiency (meaning the tax deficiency by reassessment or the tax amount by determination; the same applies hereinafter in this Section), a municipal tax collection official must collect it, with the due date for payment being the day on which one month elapses from the day on which the notification under paragraph (4) of that Article was given.
machine translation, not official
**第二項** 前項の場合には、その不足税額に第五百九十九条第一項の納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限（第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日。以下本項において同じ。）までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-607/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-2
In the case referred to in the preceding paragraph, an amount of delinquency charge calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph (for tax amounts for which collection was deferred under Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5), the last day of the period of that deferral; the same applies hereinafter in this paragraph), or for the period up to the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 599, paragraph (1) to the day of payment, must be added and collected.
machine translation, not official
**第三項** 市町村長は、納税者が前条第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
art-607/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-3
If the mayor of the municipality finds that there is an unavoidable reason for a taxpayer having received a reassessment or determination under paragraphs (1) to (3) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
machine translation, not official
### 第六百八条（納期限後に申告納付する特別土地保有税の延滞金） — Delinquency Charges on Special Land Holding Tax Filed and Paid After the Due Date for Payment
caption: machine translation, not official
art-608 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608
**第一項** 特別土地保有税の納税者は、第五百九十九条第一項の納期限後にその税金を納付する場合には、当該税額に、同項の納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-608/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1
When a taxpayer of the special land holding tax pays the tax after the due date for payment under Article 599, paragraph (1), the taxpayer must pay it with an amount of delinquency charge added, which is the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the periods listed in the following items, according to the category of tax amount listed in each item), according to the number of days in the period from the day following the due date for payment referred to in that paragraph to the day of payment.
machine translation, not official
**一** その提出期限までに提出した申告書に係る税額（第四号に掲げる税額を除く。次号及び第三号において同じ。） 当該税額に係る納期限の翌日から一月を経過する日までの期間
art-608/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-1
The tax amount relating to a return filed by the deadline for filing (excluding the tax amount listed in item (iv); the same applies in the following item and item (iii)): the period up to the day on which one month elapses from the day following the due date for payment relating to that tax amount.
machine translation, not official
**二** その提出期限後に提出した申告書に係る税額 当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
art-608/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-2
The tax amount relating to a return filed after the deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day.
machine translation, not official
**三** 修正申告書に係る税額 修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
art-608/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-3
Tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day
machine translation, not official
**四** 第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項の規定によつて徴収を猶予した税額 当該猶予した期間又はその期間の末日の翌日から一月を経過する日までの期間
art-608/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-4
Tax amount for which collection was deferred under Article 601, paragraph (3) or (4) (including as applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5): the period of that deferral, or the period up to the day on which one month elapses from the day following the last day of that period
machine translation, not official
**第二項** 市町村長は、納税者が第五百九十九条第一項の納期限までに税金を納付しなかつたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
art-608/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-2
The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 599, paragraph (1).
machine translation, not official
### 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
caption: machine translation, not official
art-609 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609
**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。
art-609/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-1
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.
machine translation, not official
**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。
art-609/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-2
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.
machine translation, not official
**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
art-609/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-2/item-1
Where a return is filed after the deadline for filing, or a determination under Article 606, paragraph (2) has been made
machine translation, not official
**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
art-609/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-2/item-2
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
machine translation, not official
**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
art-609/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-2/item-3
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
machine translation, not official
**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。
art-609/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-3
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.
machine translation, not official
**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。
art-609/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-4
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.
machine translation, not official
**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
art-609/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-4/item-1
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
machine translation, not official
**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
art-609/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-4/item-2
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
machine translation, not official
**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
art-609/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**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。
art-609/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-5
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:
machine translation, not official
**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
art-609/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-5/item-1
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
machine translation, not official
**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
art-609/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-5/item-2
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.
machine translation, not official
**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。
art-609/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-6
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.
machine translation, not official
**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。
art-609/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-7
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).
machine translation, not official
**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。
art-609/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-8
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.
machine translation, not official
### 第六百十条（特別土地保有税の重加算金） — Substantial Additional Charges on Special Land Holding Tax
caption: machine translation, not official
art-610 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610
**第一項** 前条第一項の規定に該当する場合において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-610/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-1
In the case falling under Article 609, paragraph (1), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 609, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 35 percent.
machine translation, not official
**第二項** 前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて、申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、市町村長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-610/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-2
In the case falling under Article 609, paragraph (2) (excluding the case where the proviso to Article 609, paragraph (2) applies), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a return by the deadline for filing, or files a return after the deadline for filing, files an amended return, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 609, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
machine translation, not official
**第三項** 前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（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これら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、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ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。
art-610/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-3
In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency due to reassessment or the tax amount increased by the amended return that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in paragraph (2) in the case falling under paragraph (2), respectively.
machine translation, not official
**一** 前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、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、不申告加算金等を徴収されたことがある場合
art-610/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-3/item-1
In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the return was filed after the deadline for filing, the amended return was filed, or a reassessment or determination under Article 606, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to special land holding tax
machine translation, not official
**二** 申告書の提出期限後のその提出、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、特定不申告加算金等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
art-610/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-3/item-2
In the case where a specified additional charge for failure to file, etc. 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.
machine translation, not official
**第四項** 市町村長は、前三項の規定に該当する場合において、申告書又は修正申告書の提出について前条第一項ただし書又は第六項に規定する理由があるときは、当該申告により納付すべき税額又は当該修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
art-610/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-4
In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to Article 609, paragraph (1) or in Article 609, paragraph (6) with respect to the filing of the return or amended return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount payable under that return or the tax amount increased by that amended return.
machine translation, not official
**第五項** 市町村長は、第一項又は第二項の規定により徴収すべき重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。
art-610/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-5
When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer.
machine translation, not official
## 第四款 督促及び滞納処分 — Subsection 4 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-3/sec-8/subsec-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#ch-3/sec-8/subsec-4
### 第六百十一条（特別土地保有税に係る督促） — Demand for Special Land Holding Tax
caption: machine translation, not official
art-611 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-611
**第一項** 納税者が納期限（更正又は決定があつた場合には、不足税額の納期限。以下本条及び第六百十三条第三項において同じ。）までに特別土地保有税に係る地方団体の徴収金を完納しない場合には、市町村の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合は、この限りでない。
art-611/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-611/par-1
If a taxpayer does not pay in full the local government levies on special land holding tax by the due date for payment (where a reassessment or determination has been made, the due date for payment of the tax deficiency; the same applies hereinafter in this Article and Article 613, paragraph (3)), a municipal tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある市町村においては、当該市町村の条例で、前項に規定する期間と異なる期間を定めることができる。
art-611/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-611/par-2
In a municipality with special circumstances, a period different from the period prescribed in the preceding paragraph may be provided for by a Municipal Ordinance of that municipality.
machine translation, not official
### 第六百十二条（特別土地保有税に係る督促手数料） — Demand Fees on Special Land Holding Tax
caption: machine translation, not official
art-612 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-612
**第一項** 市町村の徴税吏員は、督促状を発した場合には、当該市町村の条例の定めるところによつて、手数料を徴収することができる。
art-612/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-612/par-1
When a municipal tax collection official has issued a demand letter, the official may collect a fee in accordance with the provisions of the Municipal Ordinance of that municipality.
machine translation, not official
### 第六百十三条（特別土地保有税に係る滞納処分） — Delinquent Tax Collection Procedures for Special Land Holding Tax
caption: machine translation, not official
art-613 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613
**第一項** 特別土地保有税に係る滞納者が次の各号の一に該当するときは、市町村の徴税吏員は、当該特別土地保有税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-613/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1
If a delinquent person in payment of the special land holding tax falls under any one of the following items, a municipal tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that special land holding tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る特別土地保有税に係る地方団体の徴収金を完納しないとき。
art-613/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1/item-1
The person delinquent in payment has received a demand and has not paid in full the local government levies relating to the special land holding tax that are the subject of the demand by the day on which 10 days have elapsed counting from the day on which the demand letter was issued.
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに特別土地保有税に係る地方団体の徴収金を完納しないとき。
art-613/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1/item-2
The person delinquent in payment has not paid in full the local government levies relating to the special land holding tax by the due date for payment designated in the notice concerning advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-613/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".
machine translation, not official
**第三項** 特別土地保有税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、市町村の徴税吏員は、直ちにその財産を差し押えることができる。
art-613/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-3
If, after the due date for payment of the local government levies relating to the special land holding tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a municipal tax collection official may seize that person's property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、市町村の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る特別土地保有税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る特別土地保有税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-613/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-4
If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a municipal tax collection official must make a request for share distribution, with respect to the local government levies relating to the special land holding tax that are in arrears, to the enforcement agency (where making a request for share distribution of the local government levies relating to the special land holding tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 市町村の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-613/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-5
Where a municipal tax collection official is able to make a seizure under paragraphs (1) to (3), and the property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized in a delinquent tax collection procedure for levies of another local government or for national tax, or in a disposition carried out in accordance with the rules for those delinquent tax collection procedures, a request for share distribution with respect to that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、特別土地保有税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-613/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
In addition to what is provided in the preceding paragraphs, the delinquent tax collection procedure for the local government levies relating to the special land holding tax is carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該市町村の区域外においても行なうことができる。
art-613/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-7
A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
machine translation, not official
### 第六百十四条（特別土地保有税に係る滞納処分に関する罪） — Offenses Relating to the Delinquent Tax Collection Procedure for Special Land Holding Tax
caption: machine translation, not official
art-614 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614
**第一項** 特別土地保有税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは市町村の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-614/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-1
If a taxpayer of the special land holding tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or destroys property, disposes of it to the detriment of the municipality, falsely increases the encumbrances on it, or alters its condition so as to reduce its value, or increases the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-614/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-614/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-614/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
### 第六百十五条（国税徴収法の例による特別土地保有税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. in Connection with the Delinquent Tax Collection Procedure for Special Land Holding Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-615 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-615/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第六百十三条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-615/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-1/item-1
In the case under Article 613, paragraph (6), if a person fails to answer, or makes a false statement in response to, questions by a municipal tax collection official conducted in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第六百十三条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-615/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-1/item-2
In the case under Article 613, paragraph (6), if a person refuses, obstructs or evades an inspection by a municipal tax collection official of books and documents (meaning the books and documents prescribed in Article 141 of the National Tax Collection Act; the same applies in the following item) or other articles, conducted in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**三** 第六百十三条第六項の場合において、国税徴収法第百四十一条の規定の例により行う市町村の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-615/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-1/item-3
In the case under Article 613, paragraph (6), if a person, without justifiable grounds, fails to comply with a request by a municipal tax collection official for the presentation or submission of articles, made in accordance with the rules of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies of them) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-615/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
### 第六百十六条（国税徴収法の例による特別土地保有税に係る滞納処分に関する虚偽の陳述の罪） — Offenses of False Statements in Connection with the Delinquent Tax Collection Procedure for Special Land Holding Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-616 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-616
**第一項** 第六百十三条第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により市町村長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-616/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-616/par-1
In the case under Article 613, paragraph (6), a person who makes a false statement on a matter that is to be stated to the mayor of the municipality in accordance with the rules of Article 99-2 of the National Tax Collection Act (including where applied mutatis mutandis under Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第六百十七条から第六百二十条まで 〔削除 / repealed〕
art-617-to-620 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-617-to-620
**第一項** 削除
art-617-to-620/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-617-to-620/par-1
## 第五款 遊休土地に係る特別土地保有税 — Subsection 5 Special Land Holding Tax on Idle Land
heading: machine translation, not official
ch-3/sec-8/subsec-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#ch-3/sec-8/subsec-5
### 第六百二十一条（遊休土地に対して課する特別土地保有税の納税義務者等） — Persons Liable for Special Land Holding Tax Imposed on Idle Land, etc.
caption: machine translation, not official
art-621 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-621
**第一項** 都市計画法第十条の三第一項に規定する遊休土地転換利用促進地区（第六百二十九条第一項において「遊休土地転換利用促進地区」という。）の区域内に所在する土地で同一の者が第六百二十五条第一項の規定により申告納付すべき日の属する年の一月一日に所有する一団の土地の面積が千平方メートル以上であるもの（以下本款において「遊休土地」という。）に対しては、土地に対して課する特別土地保有税のほか、当該遊休土地所在の市町村において、当該遊休土地の所有者に特別土地保有税を課する。
art-621/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-621/par-1
In addition to the special land holding tax imposed on land, the municipality in which land is located imposes special land holding tax on the owner of idle land, where the idle land (referred to in this Subsection as "idle land") is land located within an idle land conversion promotion district prescribed in Article 10-3, paragraph (1) of the City Planning Act (referred to as an "idle land conversion promotion district" in Article 629, paragraph (1)) and forming a contiguous parcel of 1,000 square meters or more in area that the same person owns on January 1 of the year that includes the day on which filing and payment is to be made under Article 625, paragraph (1).
machine translation, not official
### 第六百二十二条（遊休土地に対して課する特別土地保有税の課税標準） — Tax Base of Special Land Holding Tax Imposed on Idle Land
caption: machine translation, not official
art-622 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-622
**第一項** 遊休土地に対して課する特別土地保有税の課税標準は、遊休土地の時価又は遊休土地である土地の取得価額のいずれか高い金額（第六百二十五条第二項において「時価等」という。）とする。
art-622/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-622/par-1
The tax base of the special land holding tax imposed on idle land is the market value of the idle land or the acquisition cost of the land that is idle land, whichever amount is higher (referred to as the "market value, etc." in Article 625, paragraph (2)).
machine translation, not official
**第二項** 前項に規定する遊休土地の時価及び遊休土地である土地の取得価額は、政令で定めるところにより算定した金額とする。
art-622/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-622/par-2
The market value of idle land and the acquisition cost of land that is idle land prescribed in the preceding paragraph are the amounts calculated as provided by Cabinet Order.
machine translation, not official
**第三項** 遊休土地である土地の取得のうち無償又は著しく低い価額による土地の取得その他特別の事情がある場合における土地の取得で政令で定めるものについては、当該土地の取得価額として政令で定めるところにより算定した金額を当該土地の取得価額とみなす。
art-622/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-622/par-3
With respect to an acquisition of land specified by Cabinet Order, among acquisitions of land that is idle land, as an acquisition without consideration or at a significantly low price or in other cases involving special circumstances, the amount calculated as provided by Cabinet Order as the acquisition cost of that land is deemed to be the acquisition cost of that land.
machine translation, not official
### 第六百二十三条（遊休土地に対して課する特別土地保有税の税率） — Tax Rate of Special Land Holding Tax Imposed on Idle Land
caption: machine translation, not official
art-623 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-623
**第一項** 遊休土地に対して課する特別土地保有税の税率は、百分の一・四とする。
art-623/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-623/par-1
The tax rate of the special land holding tax imposed on idle land is 1.4/100.
machine translation, not official
### 第六百二十四条（遊休土地に対して課する特別土地保有税の税額） — Amount of Special Land Holding Tax Imposed on Idle Land
caption: machine translation, not official
art-624 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-624
**第一項** 遊休土地に対して課する特別土地保有税の税額は、次条第二項の課税標準額に前条の税率を乗じて得た額から、同項の遊休土地である土地に対して第三百四十二条及び第三百四十三条の規定により市町村が課すべき当該年度分の固定資産税の課税標準となるべき価格に百分の一・四を乗じて得た額の合計額（当該遊休土地である土地のうちに土地に対して課する特別土地保有税が課される土地がある場合にあつては、当該合計額に当該土地に対して第五百八十五条の規定により市町村が課すべき当該年度分の第五百九十六条に規定する第五百九十九条第一項第一号の特別土地保有税の税額の合計額を加えた額）を控除した額とする。
art-624/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-624/par-1
The amount of the special land holding tax imposed on idle land is the amount obtained by deducting, from the amount obtained by multiplying the tax base amount referred to in paragraph (2) of the following Article by the tax rate under the preceding Article, the total of the amounts obtained by multiplying by 1.4/100 the price that is to be the tax base of the fixed assets tax for that fiscal year that the municipality is to impose under Articles 342 and 343 on the land that is idle land referred to in that paragraph (where, among the land that is idle land, there is land on which special land holding tax imposed on land is levied, the amount obtained by adding to that total the total amount of the special land holding tax under Article 599, paragraph (1), item (i) prescribed in Article 596 for that fiscal year that the municipality is to impose on that land under Article 585).
machine translation, not official
### 第六百二十五条（遊休土地に対して課する特別土地保有税の申告納付） — Filing and Payment of Special Land Holding Tax Imposed on Idle Land
caption: machine translation, not official
art-625 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625
**第一項** 遊休土地に対して課する特別土地保有税の納税義務者（次項において「納税義務者」という。）は、その年の五月三十一日までに、当該特別土地保有税の課税標準額及び税額その他の総務省令で定める事項を記載した申告書を市町村長に提出するとともに、その申告した税額を当該市町村に納付しなければならない。
art-625/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
A person liable for the special land holding tax imposed on idle land (referred to as the "person liable for tax" in the following paragraph) must, by May 31 of that year, file with the mayor of the municipality a return stating the tax base amount and tax amount of that special land holding tax and other matters specified by Order of the Ministry of Internal Affairs and Communications, and pay the declared tax amount to that municipality.
machine translation, not official
**第二項** 前項の課税標準額は、納税義務者が一月一日において所有する遊休土地の時価等の合計額とする。
art-625/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-2
The tax base amount referred to in the preceding paragraph is the total of the market values, etc. of the idle land that the person liable for tax owns on January 1.
machine translation, not official
### 第六百二十六条（遊休土地に係る土地に対して課する特別土地保有税の納税義務の免除等の特例） — Special Provisions on Exemption from Tax Liability, etc. for Special Land Holding Tax Imposed on Land Relating to Idle Land
caption: machine translation, not official
art-626 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-626
**第一項** 遊休土地に対して課する特別土地保有税が課される土地（第六百二十九条第一項の規定の適用を受けるものを除く。）に対して課する特別土地保有税については、第六百一条から第六百三条の二の二までの規定は、適用しない。
art-626/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-626/par-1
The provisions of Articles 601 to 603-2-2 do not apply to the special land holding tax imposed on land on which special land holding tax imposed on idle land is levied (excluding land to which Article 629, paragraph (1) applies).
machine translation, not official
### 第六百二十七条（土地に対して課する特別土地保有税に関する規定の準用） — Application Mutatis Mutandis of Provisions Concerning Special Land Holding Tax Imposed on Land
caption: machine translation, not official
art-627 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-627
**第一項** 第六百二十一条の規定により特別土地保有税を課する場合には、本節第一款から前款までの規定中土地に対して課する特別土地保有税に関する規定（第五百八十五条第一項及び第三項、第五百八十六条第二項から第四項まで、第五百八十七条第一項、第五百八十七条の二、第五百九十三条から第五百九十七条まで、第五百九十九条並びに第六百一条から第六百三条の二の二までの規定を除く。）を準用する。この場合において、第五百八十五条第二項中「前項の「土地」」とあるのは「第六百二十一条の遊休土地転換利用促進地区の区域内に所在する「土地」」と、同条第五項及び第六項中「第五百八十五条第一項の土地の所有者等」とあるのは「第六百二十一条に規定する遊休土地の所有者」と、第六百条中「前条第一項」とあり、及び第六百六条中「第五百九十九条第一項」とあるのは「第六百二十五条第一項」と、第六百七条第二項中「第五百九十九条第一項の納期限」とあるのは「第六百二十五条第一項の納期限（納期限の延長があつたときは、その延長された納期限）」と、第六百八条第一項中「第五百九十九条第一項の納期限」とあるのは「第六百二十五条第一項の納期限（納期限の延長があつたときは、その延長された納期限。以下本条において同じ。）」と、同条第二項中「第五百九十九条第一項」とあるのは「第六百二十五条第一項」と、第六百十一条第一項中「不足税額の納期限」とあるのは「不足税額の納期限をいい、納期限の延長があつたときは、その延長された納期限とする」と読み替えるものとする。
art-627/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-627/par-1
Where special land holding tax is imposed under the provisions of Article 621, the provisions concerning special land holding tax imposed on land among the provisions of Subsection 1 through the preceding Subsection of this Section (excluding Article 585, paragraphs (1) and (3), Article 586, paragraphs (2) to (4), Article 587, paragraph (1), Article 587-2, Articles 593 to 597, Article 599, and Articles 601 to 603-2-2) apply mutatis mutandis. In this case, the phrase "the 'land' referred to in the preceding paragraph" in Article 585, paragraph (2) is deemed to be replaced with "the 'land' located within an idle land conversion promotion district under Article 621", the phrase "the landowner, etc. under Article 585, paragraph (1)" in paragraphs (5) and (6) of that Article is deemed to be replaced with "the owner of idle land prescribed in Article 621", the phrase "paragraph (1) of the preceding Article" in Article 600 and the phrase "Article 599, paragraph (1)" in Article 606 are deemed to be replaced with "Article 625, paragraph (1)", the phrase "the due date for payment under Article 599, paragraph (1)" in Article 607, paragraph (2) is deemed to be replaced with "the due date for payment under Article 625, paragraph (1) (where the due date for payment has been extended, the extended due date for payment)", the phrase "the due date for payment under Article 599, paragraph (1)" in Article 608, paragraph (1) is deemed to be replaced with "the due date for payment under Article 625, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter in this Article)", the phrase "Article 599, paragraph (1)" in paragraph (2) of that Article is deemed to be replaced with "Article 625, paragraph (1)", and the phrase "the due date for payment of the tax deficiency" in Article 611, paragraph (1) is deemed to be replaced with "the due date for payment of the tax deficiency, and where the due date for payment has been extended, the extended due date for payment".
machine translation, not official
### 第六百二十八条（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-628 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-628
**第一項** 第六百二十一条から前条までに定めるもののほか、共有者等に係る第六百二十一条の規定の適用その他これらの規定の適用に関し必要な事項は、政令で定める。
art-628/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-628/par-1
Beyond what is provided in Articles 621 to the preceding Article, the application of Article 621 to co-owners, etc. and other matters necessary for the application of those provisions are specified by Cabinet Order.
machine translation, not official
### 第六百二十九条（遊休土地に対して課する特別土地保有税の納税義務の免除等） — Exemption from Tax Liability, etc. for Special Land Holding Tax Imposed on Idle Land
caption: machine translation, not official
art-629 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629
**第一項** 市町村は、遊休土地について次の各号のいずれかに掲げる事情があることにつき市町村長が認定した場合には、当該遊休土地に対して課する特別土地保有税に係る地方団体の徴収金に係る納税義務を免除するものとする。
art-629/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
If the mayor of the municipality has certified that, with respect to idle land, a circumstance listed in any of the following items exists, the municipality is to exempt the person from the tax liability relating to the local government levies relating to the special land holding tax imposed on that idle land.
machine translation, not official
**一** 当該遊休土地に関する都市計画についてその目的が達成されたと認められる場合において、遊休土地転換利用促進地区に関する都市計画の変更により当該遊休土地を遊休土地転換利用促進地区の区域外としたならば変更後の遊休土地転換利用促進地区が都市計画法第十条の三第一項第二号から第四号までの規定に該当しなくなることが明らかであること。
art-629/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1/item-1
Where the purpose of the city planning concerning that idle land is found to have been achieved, it is clear that, if that idle land were excluded from the area of the idle land conversion promotion district by a change to the city plan concerning idle land conversion promotion districts, the changed idle land conversion promotion district would no longer fall under the provisions of Article 10-3, paragraph (1), items (ii) to (iv) of the City Planning Act.
machine translation, not official
**二** 当該遊休土地を遊休土地転換利用促進地区の区域外とすることについて、都市計画法第十七条第四項の規定により意見を聴取したこと。
art-629/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1/item-2
Opinions have been heard under Article 17, paragraph (4) of the City Planning Act on excluding that idle land from the area of the idle land conversion promotion district.
machine translation, not official
**第二項** 遊休土地の所有者は、前項の規定の適用を受けようとする場合においては、第六百二十五条第一項の納期限（納期限の延長があつたときは、その延長された納期限。第五項において同じ。）までに市町村長に対して当該遊休土地に対して課する特別土地保有税について前項の規定の適用があるべき旨の申請をしなければならない。ただし、既に同項の認定を受けた遊休土地について、当該認定に係る事情に変更がなく、かつ、当該遊休土地の所有者に変更のないときは、この限りでない。
art-629/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-2
An owner of idle land who wishes to receive the application of the provisions of the preceding paragraph must, by the due date for payment under Article 625, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; the same applies in paragraph (5)), file with the mayor of the municipality an application to the effect that the provisions of the preceding paragraph are to apply to the special land holding tax imposed on that idle land; provided, however, that this does not apply to idle land for which a determination under that paragraph has already been obtained, where there has been no change in the circumstances relating to that determination and no change in the owner of that idle land.
machine translation, not official
**第三項** 第一項の認定は、前項本文の申請があつた場合又は同項ただし書の規定に該当する場合に限り、するものとする。
art-629/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-3
A determination under paragraph (1) is to be made only where an application under the main clause of the preceding paragraph has been filed or where the case falls under the proviso to that paragraph.
machine translation, not official
**第四項** 市町村長は、第一項の認定をしたとき、又は当該認定をしない旨の決定をしたときは、遅滞なくその旨を当該遊休土地の所有者に通知しなければならない。ただし、第二項ただし書の規定に該当する遊休土地について、第一項の認定をするときは、この限りでない。
art-629/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-4
When the mayor of the municipality has made a determination under paragraph (1), or has decided not to make that determination, the mayor must notify the owner of the idle land concerned of that fact without delay; provided, however, that this does not apply when making a determination under paragraph (1) for idle land falling under the proviso to paragraph (2).
machine translation, not official
**第五項** 市町村長は、第二項本文の申請があつた場合又は既に第一項の認定を受けた遊休土地について当該認定に係る事情に変更がなく、かつ、当該遊休土地の所有者に変更のない場合には、第六百二十五条第一項の納期限から第一項の認定をする日（同項の認定をしない旨の決定をしたときは、前項の通知をする日）までの期間、当該第二項本文の申請に係る遊休土地又は既に第一項の認定を受けた遊休土地に対して課する特別土地保有税に係る地方団体の徴収金の徴収を猶予するものとする。ただし、当該遊休土地について同項各号に掲げるいずれの事情もないことが明らかである場合は、この限りでない。
art-629/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-5
The mayor of the municipality is to defer the collection of the local government levies relating to the special land holding tax imposed on the idle land relating to an application under the main clause of paragraph (2), or on idle land for which a finding under paragraph (1) has already been obtained, for the period from the due date for payment under Article 625, paragraph (1) to the day on which the finding under paragraph (1) is made (where a decision not to make a finding under that paragraph has been made, the day on which the notification under the preceding paragraph is given), if an application under the main clause of paragraph (2) has been filed, or if there has been no change in the circumstances relating to a finding under paragraph (1) already obtained for the idle land and no change in the owner of that idle land; provided, however, that this does not apply where it is clear that none of the circumstances listed in the items of that paragraph exists with respect to that idle land.
machine translation, not official
**第六項** 前項の規定により徴収金の徴収を猶予した場合における第六百二十七条において準用する第六百七条第二項及び第六百八条第一項第四号の規定の適用については、これらの規定中「第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項」とあるのは、「第六百二十九条第五項」とする。
art-629/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-6
In applying Article 607, paragraph (2) and Article 608, paragraph (1), item (iv) as applied mutatis mutandis under Article 627 where collection of levies has been deferred under the provisions of the preceding paragraph, the phrase "Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5)" in those provisions is deemed to be replaced with "Article 629, paragraph (5)".
machine translation, not official
**第七項** 第一項の認定は、第六百二十五条第一項の規定により申告納付すべき日の属する年の一月一日の現況によるものとする。
art-629/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-7
A determination under paragraph (1) is to be based on the situation as of January 1 of the year that includes the day on which filing and payment is to be made under Article 625, paragraph (1).
machine translation, not official
**第八項** 第六百一条第七項から第九項までの規定は、第一項の場合について準用する。
art-629/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-8
The provisions of Article 601, paragraphs (7) to (9) apply mutatis mutandis to the case referred to in paragraph (1).
machine translation, not official
**第九項** 第二項の申請の手続その他第一項から第五項まで及び第七項の規定の適用に関し必要な事項は、政令で定める。
art-629/par-9 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-9
Procedures for an application under paragraph (2) and other matters necessary for the application of the provisions of paragraphs (1) to (5) and (7) are specified by Cabinet Order.
machine translation, not official
### 第六百三十条から第六百六十八条まで 〔削除 / repealed〕
art-630-to-668 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-630-to-668
**第一項** 削除
art-630-to-668/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-630-to-668/par-1
---
## Cites
- art-585/par-2: 前項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-1
- art-585/par-3: 第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-1
- art-585/par-3: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-585/par-4: この項 → 地方税法 第五百八十五条第四項 (Article 585, paragraph (4)), art-585/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-4
- art-585/par-5: 第七十三条の二第十一項 → 地方税法 第七十三条の二第十一項 (Article 73-2, paragraph (11)), art-73-2/par-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73#art-73-2/par-11
- art-585/par-5: 第十二項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73#art-73-2/par-12
- art-585/par-5: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-1
- art-585/par-6: 第三百四十三条第八項 → 地方税法 第三百四十三条第八項 (Article 343, paragraph (8)), art-343/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-341#art-343/par-8
- art-585/par-6: 第一項 → 地方税法 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-341#art-343/par-1
- art-585/par-6: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-1
- art-585/par-6: 同法第二十三条第一項 → e-Gov law 210AC0000000057, 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — not held in this collection
- art-586/par-1: 地方独立行政法人法（平成十五年法律第百十八号）第六十一条 → e-Gov law 415AC0000000118, 第六十一条 (Article 61), art-61 — not held in this collection
- art-586/par-1: 同法第六条第三項 → e-Gov law 415AC0000000118, 第六条第三項 (Article 6, paragraph (3)), art-6/par-3 — not held in this collection
- art-586/par-2/item-1/sub-1: 首都圏整備法（昭和三十一年法律第八十三号）第二十五条第一項 → e-Gov law 331AC0000000083, 第二十五条第一項 (Article 25, paragraph (1)), art-25/par-1 — not held in this collection
- art-586/par-2/item-1/sub-2: 低開発地域工業開発促進法（昭和三十六年法律第二百十六号）第二条第一項 → e-Gov law 336AC0000000216, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-1/sub-3: 近畿圏整備法（昭和三十八年法律第百二十九号）第十二条第一項 → e-Gov law 338AC0000000129, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-586/par-2/item-1/sub-4: 中部圏開発整備法（昭和四十一年法律第百二号）第十四条第一項 → e-Gov law 341AC1000000102, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-586/par-2/item-1-2: 農村地域への産業の導入の促進等に関する法律（昭和四十六年法律第百十二号）第五条第二項第一号 → e-Gov law 346AC0000000112, 第五条第二項第一号 (Article 5, paragraph (2), item (i)), art-5/par-2/item-1 — not held in this collection
- art-586/par-2/item-1-2: 同条第一項 → e-Gov law 346AC0000000112, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-586/par-2/item-1-2: 同条第二項第二号 → e-Gov law 346AC0000000112, 第五条第二項第二号 (Article 5, paragraph (2), item (ii)), art-5/par-2/item-2 — not held in this collection
- art-586/par-2/item-1-4: 総合保養地域整備法（昭和六十二年法律第七十一号）第四条第二項第三号 → e-Gov law 362AC0000000071, 第四条第二項第三号 (Article 4, paragraph (2), item (iii)), art-4/par-2/item-3 — not held in this collection
- art-586/par-2/item-1-4: 同法第七条第一項 → e-Gov law 362AC0000000071, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-586/par-2/item-1-4: 同法第二条第二項 → e-Gov law 362AC0000000071, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-1-5: 過疎地域の持続的発展の支援に関する特別措置法（令和三年法律第十九号）第二条第一項 → e-Gov law 503AC1000000019, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-1-6: この号 → 地方税法 第五百八十六条第二項第一号の六 (Article 586, paragraph (2), item (i-6)), art-586/par-2/item-1-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-6
- art-586/par-2/item-1-7: 民間資金等の活用による公共施設等の整備等の促進に関する法律（平成十一年法律第百十七号）第二条第五項 → e-Gov law 411AC1000000117, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-586/par-2/item-1-7: 同法第五条第二項第五号 → e-Gov law 411AC1000000117, 第五条第二項第五号 (Article 5, paragraph (2), item (v)), art-5/par-2/item-5 — not held in this collection
- art-586/par-2/item-1-7: 同法第二条第四項 → e-Gov law 411AC1000000117, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-586/par-2/item-1-8: 沖縄振興特別措置法（平成十四年法律第十四号）第三条第三号 → e-Gov law 414AC0000000014, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-586/par-2/item-2/sub-1: 鉱山保安法（昭和二十四年法律第七十号）第八条第一号 → e-Gov law 324AC0000000070, 第八条第一項第一号 (Article 8, paragraph (1), item (i)), art-8/par-1/item-1 — not held in this collection
- art-586/par-2/item-2/sub-2: 水質汚濁防止法（昭和四十五年法律第百三十八号）第二条第二項 → e-Gov law 345AC0000000138, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-2/sub-2: 同条第三項 → e-Gov law 345AC0000000138, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-586/par-2/item-2/sub-2: 瀬戸内海環境保全特別措置法（昭和四十八年法律第百十号）第十二条の二 → e-Gov law 348AC1000000110, 第十二条の二 (Article 12-2), art-12-2 — not held in this collection
- art-586/par-2/item-2/sub-2: 湖沼水質保全特別措置法（昭和五十九年法律第六十一号）第十四条 → e-Gov law 359AC0000000061, 第十四条 (Article 14), art-14 — not held in this collection
- art-586/par-2/item-2/sub-2: 下水道法（昭和三十三年法律第七十九号）第十二条第一項 → e-Gov law 333AC0000000079, 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — not held in this collection
- art-586/par-2/item-2/sub-2: 第十二条の十一第一項 → e-Gov law 333AC0000000079, 第十二条の十一第一項 (Article 12-11, paragraph (1)), art-12-11/par-1 — not held in this collection
- art-586/par-2/item-2/sub-3: 水質汚濁防止法第二条第六項 → e-Gov law 345AC0000000138, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-586/par-2/item-2/sub-3: この号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2
- art-586/par-2/item-2/sub-3: 同法第十四条の三第三項 → e-Gov law 345AC0000000138, 第十四条の三第三項 (Article 14-3, paragraph (3)), art-14-3/par-3 — not held in this collection
- art-586/par-2/item-2/sub-3: 同法第十四条の三第二項 → e-Gov law 345AC0000000138, 第十四条の三第二項 (Article 14-3, paragraph (2)), art-14-3/par-2 — not held in this collection
- art-586/par-2/item-2/sub-3: 同法第二条第二項第一号 → e-Gov law 345AC0000000138, 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — not held in this collection
- art-586/par-2/item-2/sub-4: 大気汚染防止法（昭和四十三年法律第九十七号）第二条第二項 → e-Gov law 343AC0000000097, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-2/sub-4: 同条第九項 → e-Gov law 343AC0000000097, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-586/par-2/item-2/sub-6: 廃棄物の処理及び清掃に関する法律（昭和四十五年法律第百三十七号）第八条第一項 → e-Gov law 345AC0000000137, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-586/par-2/item-2/sub-6: 同法第十五条第一項 → e-Gov law 345AC0000000137, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-586/par-2/item-2/sub-7: 悪臭防止法（昭和四十六年法律第九十一号）第二条第一項 → e-Gov law 346AC0000000091, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-2/sub-8: 騒音規制法（昭和四十三年法律第九十八号）第二条第一項 → e-Gov law 343AC0000000098, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-2/sub-8: 鉱山保安法第二条第二項 → e-Gov law 324AC0000000070, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-2/sub-9: 湖沼水質保全特別措置法第三条第二項 → e-Gov law 359AC0000000061, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-586/par-2/item-2/sub-9: 同法第十五条第一項 → e-Gov law 359AC0000000061, 第十五条第一項 (Article 15, paragraph (1)), art-15/par-1 — not held in this collection
- art-586/par-2/item-2/sub-10: 特定水道利水障害の防止のための水道水源水域の水質の保全に関する特別措置法（平成六年法律第九号）第二条第五項 → e-Gov law 406AC0000000009, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-586/par-2/item-2/sub-10: 同条第六項 → e-Gov law 406AC0000000009, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-586/par-2/item-2/sub-11: ダイオキシン類対策特別措置法（平成十一年法律第百五号）第二条第二項 → e-Gov law 411AC0100000105, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-2/sub-11: 同条第一項 → e-Gov law 411AC0100000105, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-2/sub-12: 土壌汚染対策法（平成十四年法律第五十三号）第二条第一項 → e-Gov law 414AC0000000053, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-2/sub-12: 同法第六条第四項 → e-Gov law 414AC0000000053, 第六条第四項 (Article 6, paragraph (4)), art-6/par-4 — not held in this collection
- art-586/par-2/item-2/sub-12: 同法第十一条第二項 → e-Gov law 414AC0000000053, 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — not held in this collection
- art-586/par-2/item-2/sub-12: 同法第三条第一項 → e-Gov law 414AC0000000053, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-586/par-2/item-4: 廃棄物の処理及び清掃に関する法律第十五条の五第一項 → e-Gov law 345AC0000000137, 第十五条の五第一項 (Article 15-5, paragraph (1)), art-15-5/par-1 — not held in this collection
- art-586/par-2/item-4: 同法第十五条の六第一号から第五号まで → e-Gov law 345AC0000000137, 第十五条の六第一項第一号 (Article 15-6, paragraph (1), item (i)), art-15-6/par-1/item-1 — not held in this collection
- art-586/par-2/item-4-2: 廃棄物の処理及び清掃に関する法律第二十条の二第一項 → e-Gov law 345AC0000000137, 第二十条の二第一項 (Article 20-2, paragraph (1)), art-20-2/par-1 — not held in this collection
- art-586/par-2/item-4-5: 生活保護法第三十八条第一項 → 生活保護法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/public-assistance-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000144/art-38/par-1
- art-586/par-2/item-4-5: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-586/par-2/item-4-5: 老人福祉法第五条の三 → e-Gov law 338AC0000000133, 第五条の三 (Article 5-3), art-5-3 — not held in this collection
- art-586/par-2/item-4-5: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項 → e-Gov law 417AC0000000123, 第五条第十一項 (Article 5, paragraph (11)), art-5/par-11 — not held in this collection
- art-586/par-2/item-4-5: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-4-5: 更生保護事業法第二条第一項 → e-Gov law 407AC0000000086, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-5: 医療法第一条の五第一項 → 医療法 第一条の五第一項 (Article 1-5, paragraph (1)), art-1-5/par-1 — https://japanlaw.org/ja/medical-care-act/art-1-5/par-1 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-1
- art-586/par-2/item-5-2: 介護保険法第八条第二十八項 → 介護保険法 第八条第二十八項 (Article 8, paragraph (28)), art-8/par-28 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-28 · https://japanlaw.org/l/409AC0000000123/art-8/par-28
- art-586/par-2/item-8: 分収林特別措置法（昭和三十三年法律第五十七号）第二条第一項 → e-Gov law 333AC0000000057, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-8: 同条第二項 → e-Gov law 333AC0000000057, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-9: 卸売市場法（昭和四十六年法律第三十五号）第二条第二項 → e-Gov law 346AC0000000035, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-586/par-2/item-16: 流通業務市街地の整備に関する法律（昭和四十一年法律第百十号）第四条第一項 → e-Gov law 341AC0000000110, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-586/par-2/item-16: 同法第五条第一項第一号から第五号まで → e-Gov law 341AC0000000110, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-586/par-2/item-16: 第九号 → e-Gov law 341AC0000000110, 第五条第一項第九号 (Article 5, paragraph (1), item (ix)), art-5/par-1/item-9 — not held in this collection
- art-586/par-2/item-17: 日本勤労者住宅協会法（昭和四十一年法律第百三十三号）第二十三条第二号 → e-Gov law 341AC1000000133, 第二十三条第一項第二号 (Article 23, paragraph (1), item (ii)), art-23/par-1/item-2 — not held in this collection
- art-586/par-2/item-17: 第三号 → e-Gov law 341AC1000000133, 第二十三条第一項第三号 (Article 23, paragraph (1), item (iii)), art-23/par-1/item-3 — not held in this collection
- art-586/par-2/item-18: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- art-586/par-2/item-18: 次号 → 地方税法 第五百八十六条第二項第十九号 (Article 586, paragraph (2), item (xix)), art-586/par-2/item-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-19
- art-586/par-2/item-18: 第二十号 → 地方税法 第五百八十六条第二項第二十号 (Article 586, paragraph (2), item (xx)), art-586/par-2/item-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20
- art-586/par-2/item-19: この号 → 地方税法 第五百八十六条第二項第十九号 (Article 586, paragraph (2), item (xix)), art-586/par-2/item-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-19
- art-586/par-2/item-19: 建築基準法第二条第九号の二 → e-Gov law 325AC0000000201, 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — not held in this collection
- art-586/par-2/item-19: 同条第九号の三 → e-Gov law 325AC0000000201, 第二条第一項第九号の三 (Article 2, paragraph (1), item (ix-3)), art-2/par-1/item-9-3 — not held in this collection
- art-586/par-2/item-20: 都市計画法第八条第一項第四号 → e-Gov law 343AC0000000100, 第八条第一項第四号 (Article 8, paragraph (1), item (iv)), art-8/par-1/item-4 — not held in this collection
- art-586/par-2/item-20: 同条第三項第二号 → e-Gov law 343AC0000000100, 第八条第三項第二号 (Article 8, paragraph (3), item (ii)), art-8/par-3/item-2 — not held in this collection
- art-586/par-2/item-20-2: 建築基準法第五十九条の二第一項 → e-Gov law 325AC0000000201, 第五十九条の二第一項 (Article 59-2, paragraph (1)), art-59-2/par-1 — not held in this collection
- art-586/par-2/item-20-3: 都市再開発法第七条第一項 → e-Gov law 344AC0000000038, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-586/par-2/item-20-3: 同法第二条第六号 → e-Gov law 344AC0000000038, 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — not held in this collection
- art-586/par-2/item-21: 新住宅市街地開発法（昭和三十八年法律第百三十四号）第二条第一項 → e-Gov law 338AC0000000134, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-586/par-2/item-21: 同条第七項 → e-Gov law 338AC0000000134, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-586/par-2/item-21: 同条第八項 → e-Gov law 338AC0000000134, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-586/par-2/item-21-3: 大都市地域における宅地開発及び鉄道整備の一体的推進に関する特別措置法（平成元年法律第六十一号）第十一条 → e-Gov law 401AC0000000061, 第十一条 (Article 11), art-11 — not held in this collection
- art-586/par-2/item-23: 公共用飛行場周辺における航空機騒音による障害の防止等に関する法律（昭和四十二年法律第百十号）第九条第二項 → e-Gov law 342AC0000000110, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection
- art-586/par-2/item-23: 特定空港周辺航空機騒音対策特別措置法（昭和五十三年法律第二十六号）第八条第一項 → e-Gov law 353AC0000000026, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-586/par-2/item-23: 第九条第二項 → e-Gov law 353AC0000000026, 第九条第二項 (Article 9, paragraph (2)), art-9/par-2 — not held in this collection
- art-586/par-2/item-25: 地方交付税法第十四条の二 → e-Gov law 325AC0000000211, 第十四条の二 (Article 14-2), art-14-2 — not held in this collection
- art-586/par-2/item-25-2: 都市緑地法（昭和四十八年法律第七十二号）第十二条 → e-Gov law 348AC0000000072, 第十二条 (Article 12), art-12 — not held in this collection
- art-586/par-2/item-26: 土地収用法第三条第一号 → e-Gov law 326AC0100000219, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-586/par-2/item-26: 同条第七号 → e-Gov law 326AC0100000219, 第三条第一項第七号 (Article 3, paragraph (1), item (vii)), art-3/par-1/item-7 — not held in this collection
- art-586/par-2/item-26: 第八号から第十号まで → e-Gov law 326AC0100000219, 第三条第一項第八号 (Article 3, paragraph (1), item (viii)), art-3/par-1/item-8 — not held in this collection
- art-586/par-2/item-26: 第十二号 → e-Gov law 326AC0100000219, 第三条第一項第十二号 (Article 3, paragraph (1), item (xii)), art-3/par-1/item-12 — not held in this collection
- art-586/par-2/item-26: 第十五号の二 → e-Gov law 326AC0100000219, 第三条第一項第十五号の二 (Article 3, paragraph (1), item (xv-2)), art-3/par-1/item-15-2 — not held in this collection
- art-586/par-2/item-26: 第十八号 → e-Gov law 326AC0100000219, 第三条第一項第十八号 (Article 3, paragraph (1), item (xviii)), art-3/par-1/item-18 — not held in this collection
- art-586/par-2/item-26: 同条第十七号 → e-Gov law 326AC0100000219, 第三条第一項第十七号 (Article 3, paragraph (1), item (xvii)), art-3/par-1/item-17 — not held in this collection
- art-586/par-2/item-26: 同条第十七号の二 → e-Gov law 326AC0100000219, 第三条第一項第十七号の二 (Article 3, paragraph (1), item (xvii-2)), art-3/par-1/item-17-2 — not held in this collection
- art-586/par-2/item-27: 工場立地法（昭和三十四年法律第二十四号）第六条第一項 → e-Gov law 334AC0000000024, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-586/par-2/item-27: 同法第七条第一項 → e-Gov law 334AC0000000024, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-586/par-2/item-27: 同法第八条第一項 → e-Gov law 334AC0000000024, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-586/par-2/item-27: 同法第四条第一項 → e-Gov law 334AC0000000024, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-586/par-2/item-27: 同法第四条の二第一項 → e-Gov law 334AC0000000024, 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — not held in this collection
- art-586/par-2/item-28: 第三百四十八条第二項 → 地方税法 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-2
- art-586/par-2/item-28: 第五項 → 地方税法 第三百四十八条第五項 (Article 348, paragraph (5)), art-348/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-5
- art-586/par-2/item-28: 第七項 → 地方税法 第三百四十八条第七項 (Article 348, paragraph (7)), art-348/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-7
- art-586/par-2/item-28: 第四号の五 → 地方税法 第五百八十六条第二項第四号の五 (Article 586, paragraph (2), item (iv-5)), art-586/par-2/item-4-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-5
- art-586/par-2/item-28: 第五号 → 地方税法 第五百八十六条第二項第五号 (Article 586, paragraph (2), item (v)), art-586/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-5
- art-586/par-2/item-29: 第七十三条の四第一項 → 地方税法 第七十三条の四第一項 (Article 73-4, paragraph (1)), art-73-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-4#art-73-4/par-1
- art-586/par-2/item-29: 第七十三条の五 → 地方税法 第七十三条の五 (Article 73-5), art-73-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-5#art-73-5
- art-586/par-2/item-29: 第四号の五 → 地方税法 第五百八十六条第二項第四号の五 (Article 586, paragraph (2), item (iv-5)), art-586/par-2/item-4-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-5
- art-586/par-2/item-29: 第五号 → 地方税法 第五百八十六条第二項第五号 (Article 586, paragraph (2), item (v)), art-586/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-5
- art-586/par-2/item-29: 第二十一号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21
- art-586/par-2/item-29: 第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-23
- art-586/par-2/item-29: 第二十六号 → 地方税法 第五百八十六条第二項第二十六号 (Article 586, paragraph (2), item (xxvi)), art-586/par-2/item-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-26
- art-586/par-2/item-29: 前号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-28
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号 (Article 586, paragraph (2), item (i)), art-586/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の二 (Article 586, paragraph (2), item (i-2)), art-586/par-2/item-1-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の三 (Article 586, paragraph (2), item (i-3)), art-586/par-2/item-1-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-3
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の四 (Article 586, paragraph (2), item (i-4)), art-586/par-2/item-1-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-4
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の五 (Article 586, paragraph (2), item (i-5)), art-586/par-2/item-1-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-5
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の六 (Article 586, paragraph (2), item (i-6)), art-586/par-2/item-1-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-6
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の七 (Article 586, paragraph (2), item (i-7)), art-586/par-2/item-1-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-7
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第一号の八 (Article 586, paragraph (2), item (i-8)), art-586/par-2/item-1-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-1-8
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第十号から第十五号まで (Article 586, paragraph (2), items (x) to (xv)), art-586/par-2/item-10-to-15 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-10-to-15
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第十六号 (Article 586, paragraph (2), item (xvi)), art-586/par-2/item-16 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-16
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第十七号 (Article 586, paragraph (2), item (xvii)), art-586/par-2/item-17 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-17
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第十八号 (Article 586, paragraph (2), item (xviii)), art-586/par-2/item-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-18
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第十九号 (Article 586, paragraph (2), item (xix)), art-586/par-2/item-19 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-19
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二号 (Article 586, paragraph (2), item (ii)), art-586/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十号 (Article 586, paragraph (2), item (xx)), art-586/par-2/item-20 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十号の二 (Article 586, paragraph (2), item (xx-2)), art-586/par-2/item-20-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十号の三 (Article 586, paragraph (2), item (xx-3)), art-586/par-2/item-20-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-20-3
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十一号 (Article 586, paragraph (2), item (xxi)), art-586/par-2/item-21 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十一号の二 (Article 586, paragraph (2), item (xxi-2)), art-586/par-2/item-21-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十一号の三 (Article 586, paragraph (2), item (xxi-3)), art-586/par-2/item-21-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-21-3
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十二号 (Article 586, paragraph (2), item (xxii)), art-586/par-2/item-22 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-22
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-23
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十四号 (Article 586, paragraph (2), item (xxiv)), art-586/par-2/item-24 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-24
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十五号 (Article 586, paragraph (2), item (xxv)), art-586/par-2/item-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十五号の二 (Article 586, paragraph (2), item (xxv-2)), art-586/par-2/item-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十六号 (Article 586, paragraph (2), item (xxvi)), art-586/par-2/item-26 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-26
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十七号 (Article 586, paragraph (2), item (xxvii)), art-586/par-2/item-27 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-27
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-28
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第二十九号 (Article 586, paragraph (2), item (xxix)), art-586/par-2/item-29 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-29
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第三号 (Article 586, paragraph (2), item (iii)), art-586/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-3
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第四号 (Article 586, paragraph (2), item (iv)), art-586/par-2/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第四号の二 (Article 586, paragraph (2), item (iv-2)), art-586/par-2/item-4-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第四号の三から第四号の四まで (Article 586, paragraph (2), items (iv-3) to (iv-4)), art-586/par-2/item-4-3-to-4-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-3-to-4-4
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第四号の五 (Article 586, paragraph (2), item (iv-5)), art-586/par-2/item-4-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-4-5
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第五号 (Article 586, paragraph (2), item (v)), art-586/par-2/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-5
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第五号の二 (Article 586, paragraph (2), item (v-2)), art-586/par-2/item-5-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-5-2
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第六号 (Article 586, paragraph (2), item (vi)), art-586/par-2/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-6
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第七号 (Article 586, paragraph (2), item (vii)), art-586/par-2/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-7
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第八号 (Article 586, paragraph (2), item (viii)), art-586/par-2/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-8
- art-586/par-2/item-30: 前各号 → 地方税法 第五百八十六条第二項第九号 (Article 586, paragraph (2), item (ix)), art-586/par-2/item-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-9
- art-586/par-3: 第三百四十九条の三の二第一項 → 地方税法 第三百四十九条の三の二第一項 (Article 349-3-2, paragraph (1)), art-349-3-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-349-3-2#art-349-3-2/par-1
- art-586/par-3: 前項第十八号 → 地方税法 第五百八十六条第二項第十八号 (Article 586, paragraph (2), item (xviii)), art-586/par-2/item-18 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-18
- art-586/par-4: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
- art-586/par-4: 第五百九十九条第一項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-1
- art-586/par-4: 同項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-586/par-4: 同項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-2
- art-586/par-4: 第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-3
- art-587/par-1: 第七十三条の六 → 地方税法 第七十三条の六 (Article 73-6), art-73-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-5#art-73-6
- art-587/par-1: 第七十三条の七 → 地方税法 第七十三条の七 (Article 73-7), art-73-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-7#art-73-7
- art-587/par-2: 第七十三条の六 → 地方税法 第七十三条の六 (Article 73-6), art-73-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-5#art-73-6
- art-587/par-2: 第七十三条の七 → 地方税法 第七十三条の七 (Article 73-7), art-73-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-7#art-73-7
- art-587-2/par-1: 農住組合法第八条第一項 → e-Gov law 355AC0000000086, 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — not held in this collection
- art-587-2/par-1: 農住組合法第七条第一項第一号 → e-Gov law 355AC0000000086, 第七条第一項第一号 (Article 7, paragraph (1), item (i)), art-7/par-1/item-1 — not held in this collection
- art-587-2/par-1: この項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2/par-1
- art-587-2/par-1: 土地区画整理法第百条の二 → e-Gov law 329AC0000000119, 第百条の二 (Article 100-2), art-100-2 — not held in this collection
- art-587-2/par-1: 密集市街地における防災街区の整備の促進に関する法律第四十六条第一項 → e-Gov law 409AC0000000049, 第四十六条第一項 (Article 46, paragraph (1)), art-46/par-1 — not held in this collection
- art-587-2/par-1: 土地改良法第五十三条の七 → e-Gov law 324AC0000000195, 第五十三条の七 (Article 53-7), art-53-7 — not held in this collection
- art-587-2/par-1: 同法第八十九条の二第八項 → e-Gov law 324AC0000000195, 第八十九条の二第八項 (Article 89-2, paragraph (8)), art-89-2/par-8 — not held in this collection
- art-587-2/par-1: 第九十六条 → e-Gov law 324AC0000000195, 第九十六条 (Article 96), art-96 — not held in this collection
- art-587-2/par-1: 第九十六条の四第一項 → e-Gov law 324AC0000000195, 第九十六条の四第一項 (Article 96-4, paragraph (1)), art-96-4/par-1 — not held in this collection
- art-587-2/par-1: 第五百八十五条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-5
- art-587-2/par-1: 第七十三条の二第十二項 → 地方税法 第七十三条の二第十二項 (Article 73-2, paragraph (12)), art-73-2/par-12 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73#art-73-2/par-12
- art-587-2/par-2: 第五百八十六条第四項 → 地方税法 第五百八十六条第四項 (Article 586, paragraph (4)), art-586/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-4
- art-587-2/par-2: 前項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2/par-1
- art-588/par-1: 第一号 → 地方税法 第五百八十八条第一項第一号 (Article 588, paragraph (1), item (i)), art-588/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-1
- art-588/par-1: 第二号 → 地方税法 第五百八十八条第一項第二号 (Article 588, paragraph (1), item (ii)), art-588/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-2
- art-588/par-1: 次条第一項第一号 → 地方税法 第五百八十九条第一項第一号 (Article 589, paragraph (1), item (i)), art-589/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1/item-1
- art-588/par-1: 第二号 → 地方税法 第五百八十九条第一項第二号 (Article 589, paragraph (1), item (ii)), art-589/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1/item-2
- art-588/par-1/item-2: 前号 → 地方税法 第五百八十八条第一項第一号 (Article 588, paragraph (1), item (i)), art-588/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-1
- art-588/par-1/item-3: 前二号 → 地方税法 第五百八十八条第一項第一号 (Article 588, paragraph (1), item (i)), art-588/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-1
- art-588/par-1/item-3: 前二号 → 地方税法 第五百八十八条第一項第二号 (Article 588, paragraph (1), item (ii)), art-588/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-2
- art-588/par-2: 前項第一号 → 地方税法 第五百八十八条第一項第一号 (Article 588, paragraph (1), item (i)), art-588/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-1
- art-588/par-2: 本項 → 地方税法 第五百八十八条第二項 (Article 588, paragraph (2)), art-588/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-2
- art-588/par-2: 前項第二号 → 地方税法 第五百八十八条第一項第二号 (Article 588, paragraph (1), item (ii)), art-588/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1/item-2
- art-588/par-3: 第一項 → 地方税法 第五百八十八条第一項 (Article 588, paragraph (1)), art-588/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1
- art-588/par-4: 第一項 → 地方税法 第五百八十八条第一項 (Article 588, paragraph (1)), art-588/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1
- art-588/par-5: 第一項 → 地方税法 第五百八十八条第一項 (Article 588, paragraph (1)), art-588/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1
- art-588/par-5: 第六百十三条第六項 → 地方税法 第六百十三条第六項 (Article 613, paragraph (6)), art-613/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
- art-588/par-6: 第一項 → 地方税法 第五百八十八条第一項 (Article 588, paragraph (1)), art-588/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1
- art-588/par-6: 第四項 → 地方税法 第五百八十八条第四項 (Article 588, paragraph (4)), art-588/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-4
- art-589/par-1/item-1: 前条 → 地方税法 第五百八十八条 (Article 588), art-588 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588
- art-589/par-1/item-2: 前条第一項 → 地方税法 第五百八十八条第一項 (Article 588, paragraph (1)), art-588/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588/par-1
- art-589/par-1/item-3: 前条 → 地方税法 第五百八十八条 (Article 588), art-588 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-588
- art-589/par-2: 前項 → 地方税法 第五百八十九条第一項 (Article 589, paragraph (1)), art-589/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-589/par-1
- art-590/par-1: 本項 → 地方税法 第五百九十条第一項 (Article 590, paragraph (1)), art-590/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-1
- art-590/par-2: 前項 → 地方税法 第五百九十条第一項 (Article 590, paragraph (1)), art-590/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-1
- art-591/par-1: 前条第一項 → 地方税法 第五百九十条第一項 (Article 590, paragraph (1)), art-590/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-1
- art-591/par-1: 同条第二項 → 地方税法 第五百九十条第二項 (Article 590, paragraph (2)), art-590/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-2
- art-591/par-2: 前項 → 地方税法 第五百九十一条第一項 (Article 591, paragraph (1)), art-591/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-591/par-1
- art-592/par-1: 第五百九十条第二項 → 地方税法 第五百九十条第二項 (Article 590, paragraph (2)), art-590/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-2
- art-592/par-1: 同条第一項 → 地方税法 第五百九十条第一項 (Article 590, paragraph (1)), art-590/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-590/par-1
- art-593/par-2: 前項 → 地方税法 第五百九十三条第一項 (Article 593, paragraph (1)), art-593/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-593/par-1
- art-595/par-1: 第一号 → 地方税法 第五百九十五条第一項第一号 (Article 595, paragraph (1), item (i)), art-595/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595/par-1/item-1
- art-595/par-1: 第五百九十九条第一項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-1
- art-595/par-1: 第五百八十六条第一項 → 地方税法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-1
- art-595/par-1: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
- art-595/par-1: 第五百八十七条第一項 → 地方税法 第五百八十七条第一項 (Article 587, paragraph (1)), art-587/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-1
- art-595/par-1: 第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2/par-1
- art-595/par-1: 第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-2
- art-595/par-1: 第五百八十七条第二項 → 地方税法 第五百八十七条第二項 (Article 587, paragraph (2)), art-587/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-2
- art-595/par-1: この条 → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595
- art-595/par-1: 第五百九十九条第一項第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-3
- art-595/par-1/item-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-595/par-1/item-2: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection
- art-595/par-1/item-2: 前号 → 地方税法 第五百九十五条第一項第一号 (Article 595, paragraph (1), item (i)), art-595/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595/par-1/item-1
- art-596/par-1/item-1: 第五百九十九条第一項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-1
- art-596/par-1/item-1: 同条第二項第一号 → 地方税法 第五百九十九条第二項第一号 (Article 599, paragraph (2), item (i)), art-599/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-1
- art-596/par-1/item-1: 第五百九十四条 → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-594
- art-596/par-1/item-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-341#art-342
- art-596/par-1/item-1: 第三百四十三条 → 地方税法 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-341#art-343
- art-596/par-1/item-2: 第五百九十九条第一項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-2
- art-596/par-1/item-2: 第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-3
- art-596/par-1/item-2: 同条第二項第二号 → 地方税法 第五百九十九条第二項第二号 (Article 599, paragraph (2), item (ii)), art-599/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-2
- art-596/par-1/item-2: 第三号 → 地方税法 第五百九十九条第二項第三号 (Article 599, paragraph (2), item (iii)), art-599/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-3
- art-596/par-1/item-2: 第五百九十四条 → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-594
- art-596/par-1/item-2: 第七十三条の二 → 地方税法 第七十三条の二 (Article 73-2), art-73-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73#art-73-2
- art-596/par-1/item-2: 第五百八十五条第六項 → 地方税法 第五百八十五条第六項 (Article 585, paragraph (6)), art-585/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-6
- art-597/par-1: 前四条 → 地方税法 第五百九十三条 (Article 593), art-593 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-593
- art-597/par-1: 前四条 → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-594
- art-597/par-1: 前四条 → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595
- art-597/par-1: 前四条 → 地方税法 第五百九十六条 (Article 596), art-596 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596
- art-597/par-1: 都市計画法第五条 → e-Gov law 343AC0000000100, 第五条 (Article 5), art-5 — not held in this collection
- art-599/par-2: 前項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-599/par-2/item-1: 前項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-1
- art-599/par-2/item-1: 第五百八十六条第一項 → 地方税法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-1
- art-599/par-2/item-1: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
- art-599/par-2/item-1: 第五百八十七条第一項 → 地方税法 第五百八十七条第一項 (Article 587, paragraph (1)), art-587/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-1
- art-599/par-2/item-1: 第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2/par-1
- art-599/par-2/item-2: 前項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-2
- art-599/par-2/item-2: 第五百八十六条第一項 → 地方税法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-1
- art-599/par-2/item-2: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
- art-599/par-2/item-2: 第五百八十七条第二項 → 地方税法 第五百八十七条第二項 (Article 587, paragraph (2)), art-587/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-2
- art-599/par-2/item-2: 次号 → 地方税法 第五百九十九条第二項第三号 (Article 599, paragraph (2), item (iii)), art-599/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-2/item-3
- art-599/par-2/item-3: 前項第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-3
- art-600/par-1: 前条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-600/par-1: 第六百六条第四項 → 地方税法 第六百六条第四項 (Article 606, paragraph (4)), art-606/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-4
- art-600/par-2: 前条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-600/par-2: 前項 → 地方税法 第六百条第一項 (Article 600, paragraph (1)), art-600/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600/par-1
- art-600/par-2: 本項 → 地方税法 第六百条第二項 (Article 600, paragraph (2)), art-600/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600/par-2
- art-600/par-2: 第六百六条 → 地方税法 第六百六条 (Article 606), art-606 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606
- art-600-2/par-1: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-601/par-1: 第五百八十六条第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
- art-601/par-1: 同項第二十三号 → 地方税法 第五百八十六条第二項第二十三号 (Article 586, paragraph (2), item (xxiii)), art-586/par-2/item-23 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-23
- art-601/par-1: 第二十五号 → 地方税法 第五百八十六条第二項第二十五号 (Article 586, paragraph (2), item (xxv)), art-586/par-2/item-25 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25
- art-601/par-1: 第二十五号の二 → 地方税法 第五百八十六条第二項第二十五号の二 (Article 586, paragraph (2), item (xxv-2)), art-586/par-2/item-25-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-25-2
- art-601/par-1: 同項第二十八号 → 地方税法 第五百八十六条第二項第二十八号 (Article 586, paragraph (2), item (xxviii)), art-586/par-2/item-28 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-28
- art-601/par-1: 第三百四十八条第二項第一号 → 地方税法 第三百四十八条第二項第一号 (Article 348, paragraph (2), item (i)), art-348/par-2/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-2/item-1
- art-601/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号 (Article 348, paragraph (2), item (vii)), art-348/par-2/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7
- art-601/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第七号の二 (Article 348, paragraph (2), item (vii-2)), art-348/par-2/item-7-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-2/item-7-2
- art-601/par-1: 第七号から第八号まで → 地方税法 第三百四十八条第二項第八号 (Article 348, paragraph (2), item (viii)), art-348/par-2/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-348#art-348/par-2/item-8
- art-601/par-1: 第五百八十六条第二項第三十号 → 地方税法 第五百八十六条第二項第三十号 (Article 586, paragraph (2), item (xxx)), art-586/par-2/item-30 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2/item-30
- art-601/par-1: この条 → 地方税法 第六百一条 (Article 601), art-601 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601
- art-601/par-1: 第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-601/par-1: 第七項 → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-601/par-2: この項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
- art-601/par-3: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-1
- art-601/par-3: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-601/par-4: 第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
- art-601/par-4: 前項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-601/par-5: 前二項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-601/par-5: 前二項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-601/par-5: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-1
- art-601/par-6: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-601/par-6: 第十五条の二の三第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-601/par-6: 第十五条の三第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-601/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-601/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-601/par-6: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-601/par-6: 第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-601/par-6: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-601/par-6: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-4/from-art-11#art-11
- art-601/par-6: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-601/par-6: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-601/par-6: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-601/par-6: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-601/par-7: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-1
- art-601/par-8: 前項 → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-601/par-9: 前二項 → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-601/par-9: 前二項 → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-601/par-9: 第十七条の四第一項 → 地方税法 第十七条の四第一項 (Article 17-4, paragraph (1)), art-17-4/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-10/from-art-17-3#art-17-4/par-1
- art-601/par-10: 第一項 → 地方税法 第六百一条第一項 (Article 601, paragraph (1)), art-601/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-1
- art-601/par-10: 同項から第四項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
- art-601/par-10: 同項から第四項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-601/par-10: 同項から第四項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-602/par-1: この項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1
- art-602/par-1: 第二号 → 地方税法 第六百二条第一項第二号 (Article 602, paragraph (1), item (ii)), art-602/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-2
- art-602/par-1: 第三号 → 地方税法 第六百二条第一項第三号 (Article 602, paragraph (1), item (iii)), art-602/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-3
- art-602/par-1: 土地収用法第八十二条 → e-Gov law 326AC0100000219, 第八十二条 (Article 82), art-82 — not held in this collection
- art-602/par-1: 第三項 → 地方税法 第六百二条第三項 (Article 602, paragraph (3)), art-602/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-3
- art-602/par-1/item-1/sub-2: 法人税法第三十七条第三項第一号 → 法人税法 第三十七条第三項第一号 (Article 37, paragraph (3), item (i)), art-37/par-3/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-37/par-3/item-1 · https://japanlaw.org/l/340AC0000000034/art-37/par-3/item-1
- art-602/par-1/item-1/sub-5: 民間都市開発の推進に関する特別措置法（昭和六十二年法律第六十二号）第三条第一項 → e-Gov law 362AC0000000062, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-602/par-1/item-2: この項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1
- art-602/par-1/item-2: この号 → 地方税法 第六百二条第一項第二号 (Article 602, paragraph (1), item (ii)), art-602/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-2
- art-602/par-1/item-2: 土地収用法第八十二条 → e-Gov law 326AC0100000219, 第八十二条 (Article 82), art-82 — not held in this collection
- art-602/par-1/item-3: この号 → 地方税法 第六百二条第一項第三号 (Article 602, paragraph (1), item (iii)), art-602/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1/item-3
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第十項 (Article 601, paragraph (10)), art-601/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-10
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-5
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-6
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-602/par-2: 前条第二項から第十項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-9
- art-602/par-2: 前項 → 地方税法 第六百二条第一項 (Article 602, paragraph (1)), art-602/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-1
- art-602/par-3: 前項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
- art-602/par-3: 前条第二項 → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
- art-602/par-3: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-603/par-1: 第七十三条の二十七の三から第七十三条の二十七の五まで → 地方税法 第七十三条の二十七の三 (Article 73-27-3), art-73-27-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-3
- art-603/par-1: 第七十三条の二十七の三から第七十三条の二十七の五まで → 地方税法 第七十三条の二十七の四 (Article 73-27-4), art-73-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-4
- art-603/par-1: 第七十三条の二十七の三から第七十三条の二十七の五まで → 地方税法 第七十三条の二十七の五 (Article 73-27-5), art-73-27-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-5
- art-603/par-2: 第七十三条の二十七の三から第七十三条の二十七の五まで → 地方税法 第七十三条の二十七の三 (Article 73-27-3), art-73-27-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-3
- art-603/par-2: 第七十三条の二十七の三から第七十三条の二十七の五まで → 地方税法 第七十三条の二十七の四 (Article 73-27-4), art-73-27-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-4
- art-603/par-2: 第七十三条の二十七の三から第七十三条の二十七の五まで → 地方税法 第七十三条の二十七の五 (Article 73-27-5), art-73-27-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-2/sec-4/from-art-73-25#art-73-27-5
- art-603/par-3: 前二項 → 地方税法 第六百三条第一項 (Article 603, paragraph (1)), art-603/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-1
- art-603/par-3: 前二項 → 地方税法 第六百三条第二項 (Article 603, paragraph (2)), art-603/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-2
- art-603/par-4: 第六百一条第五項から第十項まで → 地方税法 第六百一条第十項 (Article 601, paragraph (10)), art-601/par-10 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-10
- art-603/par-4: 第六百一条第五項から第十項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-5
- art-603/par-4: 第六百一条第五項から第十項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-6
- art-603/par-4: 第六百一条第五項から第十項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-603/par-4: 第六百一条第五項から第十項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-603/par-4: 第六百一条第五項から第十項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-9
- art-603/par-4: 前項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-3
- art-603-2/par-1: 国土利用計画法（昭和四十九年法律第九十二号）第九条第一項 → e-Gov law 349AC1000000092, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-603-2/par-1/item-1: 次号 → 地方税法 第六百三条の二第一項第二号 (Article 603-2, paragraph (1), item (ii)), art-603-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1/item-2
- art-603-2/par-1/item-2: 本号 → 地方税法 第六百三条の二第一項第二号 (Article 603-2, paragraph (1), item (ii)), art-603-2/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1/item-2
- art-603-2/par-1/item-2: 次条第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- art-603-2/par-2: 前項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2/par-2: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-603-2/par-2: 次条第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- art-603-2/par-3: 第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2/par-3: 前項 → 地方税法 第六百三条の二第二項 (Article 603-2, paragraph (2)), art-603-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-2
- art-603-2/par-4: 第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2/par-4: 第二項 → 地方税法 第六百三条の二第二項 (Article 603-2, paragraph (2)), art-603-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-2
- art-603-2/par-5: 第二項 → 地方税法 第六百三条の二第二項 (Article 603-2, paragraph (2)), art-603-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-2
- art-603-2/par-5: 第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2/par-5: 次条第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- art-603-2/par-5: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-603-2/par-5: 前項 → 地方税法 第六百三条の二第四項 (Article 603-2, paragraph (4)), art-603-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-4
- art-603-2/par-5: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-603-2/par-5: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-603-2/par-5: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
- art-603-2/par-5: 前条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-3
- art-603-2/par-6: 第五百八十六条第四項 → 地方税法 第五百八十六条第四項 (Article 586, paragraph (4)), art-586/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-4
- art-603-2/par-6: 第六百一条第七項から第九項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-603-2/par-6: 第六百一条第七項から第九項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-603-2/par-6: 第六百一条第七項から第九項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-9
- art-603-2/par-6: 第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2/par-7: 第二項 → 地方税法 第六百三条の二第二項 (Article 603-2, paragraph (2)), art-603-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-2
- art-603-2/par-7: 第一項から第五項まで → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2/par-7: 第一項から第五項まで → 地方税法 第六百三条の二第三項 (Article 603-2, paragraph (3)), art-603-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-3
- art-603-2/par-7: 第一項から第五項まで → 地方税法 第六百三条の二第四項 (Article 603-2, paragraph (4)), art-603-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-4
- art-603-2/par-7: 第一項から第五項まで → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- art-603-2-2/par-1: 前条第一項 → 地方税法 第六百三条の二第一項 (Article 603-2, paragraph (1)), art-603-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-1
- art-603-2-2/par-1: 本項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第二項 (Article 601, paragraph (2)), art-601/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-2
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第五項 (Article 601, paragraph (5)), art-601/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-5
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第六項 (Article 601, paragraph (6)), art-601/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-6
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-603-2-2/par-2: 第六百一条第二項から第九項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-9
- art-603-2-2/par-2: 前項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- art-603-2-2/par-3: 第一項 → 地方税法 第六百三条の二の二第一項 (Article 603-2-2, paragraph (1)), art-603-2-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-1
- art-603-2-2/par-3: 前二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- art-604/par-2: 前項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-1
- art-604/par-3: 第一項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-1
- art-604/par-3: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-604/par-4: 前項 → 地方税法 第六百四条第三項 (Article 604, paragraph (3)), art-604/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-3
- art-604/par-5: 第一項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-1
- art-604/par-5: 第三項 → 地方税法 第六百四条第三項 (Article 604, paragraph (3)), art-604/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-3
- art-604/par-6: 前項 → 地方税法 第六百四条第五項 (Article 604, paragraph (5)), art-604/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-5
- art-604/par-6: 第一項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-604/par-1
- art-606/par-1: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-606/par-1: 第六百条第二項 → 地方税法 第六百条第二項 (Article 600, paragraph (2)), art-600/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600/par-2
- art-606/par-3: 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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
- art-606/par-3: 本項 → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
- art-606/par-3: 前項 → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
- art-606/par-4: 前三項 → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
- art-606/par-4: 前三項 → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
- art-606/par-4: 前三項 → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
- art-607/par-1: 前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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
- art-607/par-1: 前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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
- art-607/par-1: 前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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
- art-607/par-1: 同条第四項 → 地方税法 第六百六条第四項 (Article 606, paragraph (4)), art-606/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-4
- art-607/par-2: 前項 → 地方税法 第六百七条第一項 (Article 607, paragraph (1)), art-607/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-1
- art-607/par-2: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-607/par-2: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-607/par-2: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-607/par-2: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
- art-607/par-2: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- art-607/par-2: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-3
- art-607/par-2: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- art-607/par-2: 本項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-2
- art-607/par-3: 前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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
- art-607/par-3: 前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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
- art-607/par-3: 前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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
- art-607/par-3: 前項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-2
- art-608/par-1: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-608/par-1/item-1: 第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-4
- art-608/par-1/item-1: 次号 → 地方税法 第六百八条第一項第二号 (Article 608, paragraph (1), item (ii)), art-608/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-2
- art-608/par-1/item-1: 第三号 → 地方税法 第六百八条第一項第三号 (Article 608, paragraph (1), item (iii)), art-608/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-3
- art-608/par-1/item-4: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-608/par-1/item-4: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-608/par-1/item-4: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
- art-608/par-1/item-4: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- art-608/par-1/item-4: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-3
- art-608/par-1/item-4: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- art-608/par-2: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-608/par-2: 前項 → 地方税法 第六百八条第一項 (Article 608, paragraph (1)), art-608/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1
- 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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-6
- art-610/par-1: 前条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-1
- art-610/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-610/par-1: 次項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-2
- art-610/par-2: 前条第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-2
- art-610/par-3: 前二項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-1
- art-610/par-3: 前二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-2
- art-610/par-3: 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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-3/item-1
- art-610/par-3/item-1: 前二項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-1
- art-610/par-3/item-1: 前二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-2
- art-610/par-3/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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
- art-610/par-3/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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
- art-610/par-3/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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
- art-610/par-3/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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-1
- art-610/par-3/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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-2
- art-610/par-3/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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606/par-3
- art-610/par-4: 前三項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-1
- art-610/par-4: 前三項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-2
- art-610/par-4: 前三項 → 地方税法 第六百十条第三項 (Article 610, paragraph (3)), art-610/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-3
- art-610/par-4: 前条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-1
- art-610/par-4: 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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-609#art-609/par-6
- art-610/par-5: 第一項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-1
- art-610/par-5: 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/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-610/par-2
- art-611/par-1: 本条 → 地方税法 第六百十一条 (Article 611), art-611 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-611
- art-611/par-1: 第六百十三条第三項 → 地方税法 第六百十三条第三項 (Article 613, paragraph (3)), art-613/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-3
- art-611/par-2: 前項 → 地方税法 第六百十一条第一項 (Article 611, paragraph (1)), art-611/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-611/par-1
- art-613/par-2: 前項 → 地方税法 第六百十三条第一項 (Article 613, paragraph (1)), art-613/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1
- art-613/par-2: 同項第一号 → 地方税法 第六百十三条第一項第一号 (Article 613, paragraph (1), item (i)), art-613/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1/item-1
- art-613/par-3: 第一項第一号 → 地方税法 第六百十三条第一項第一号 (Article 613, paragraph (1), item (i)), art-613/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1/item-1
- art-613/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-1/sec-6#art-13-2/par-1
- art-613/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-613/par-5: 第一項から第三項まで → 地方税法 第六百十三条第一項 (Article 613, paragraph (1)), art-613/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1
- art-613/par-5: 第一項から第三項まで → 地方税法 第六百十三条第二項 (Article 613, paragraph (2)), art-613/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-2
- art-613/par-5: 第一項から第三項まで → 地方税法 第六百十三条第三項 (Article 613, paragraph (3)), art-613/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-3
- art-613/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-613/par-6: 前各項 → 地方税法 第六百十三条第一項 (Article 613, paragraph (1)), art-613/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1
- art-613/par-6: 前各項 → 地方税法 第六百十三条第二項 (Article 613, paragraph (2)), art-613/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-2
- art-613/par-6: 前各項 → 地方税法 第六百十三条第三項 (Article 613, paragraph (3)), art-613/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-3
- art-613/par-6: 前各項 → 地方税法 第六百十三条第四項 (Article 613, paragraph (4)), art-613/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-4
- art-613/par-6: 前各項 → 地方税法 第六百十三条第五項 (Article 613, paragraph (5)), art-613/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-5
- art-613/par-7: 前各項 → 地方税法 第六百十三条第一項 (Article 613, paragraph (1)), art-613/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-1
- art-613/par-7: 前各項 → 地方税法 第六百十三条第二項 (Article 613, paragraph (2)), art-613/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-2
- art-613/par-7: 前各項 → 地方税法 第六百十三条第三項 (Article 613, paragraph (3)), art-613/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-3
- art-613/par-7: 前各項 → 地方税法 第六百十三条第四項 (Article 613, paragraph (4)), art-613/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-4
- art-613/par-7: 前各項 → 地方税法 第六百十三条第五項 (Article 613, paragraph (5)), art-613/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-5
- art-613/par-7: 前各項 → 地方税法 第六百十三条第六項 (Article 613, paragraph (6)), art-613/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
- art-614/par-2: 前項 → 地方税法 第六百十四条第一項 (Article 614, paragraph (1)), art-614/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-1
- art-614/par-3: 前二項 → 地方税法 第六百十四条第一項 (Article 614, paragraph (1)), art-614/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-1
- art-614/par-3: 前二項 → 地方税法 第六百十四条第二項 (Article 614, paragraph (2)), art-614/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-2
- art-614/par-4: 前三項 → 地方税法 第六百十四条第一項 (Article 614, paragraph (1)), art-614/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-1
- art-614/par-4: 前三項 → 地方税法 第六百十四条第二項 (Article 614, paragraph (2)), art-614/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-2
- art-614/par-4: 前三項 → 地方税法 第六百十四条第三項 (Article 614, paragraph (3)), art-614/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-614/par-3
- art-615/par-1/item-1: 第六百十三条第六項 → 地方税法 第六百十三条第六項 (Article 613, paragraph (6)), art-613/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
- art-615/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-615/par-1/item-2: 第六百十三条第六項 → 地方税法 第六百十三条第六項 (Article 613, paragraph (6)), art-613/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
- art-615/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-615/par-1/item-2: 次号 → 地方税法 第六百十五条第一項第三号 (Article 615, paragraph (1), item (iii)), art-615/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-1/item-3
- art-615/par-1/item-3: 第六百十三条第六項 → 地方税法 第六百十三条第六項 (Article 613, paragraph (6)), art-613/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
- art-615/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-615/par-2: 前項 → 地方税法 第六百十五条第一項 (Article 615, paragraph (1)), art-615/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-615/par-1
- art-616/par-1: 第六百十三条第六項 → 地方税法 第六百十三条第六項 (Article 613, paragraph (6)), art-613/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-613/par-6
- art-616/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-616/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-621/par-1: 都市計画法第十条の三第一項 → e-Gov law 343AC0000000100, 第十条の三第一項 (Article 10-3, paragraph (1)), art-10-3/par-1 — not held in this collection
- art-621/par-1: 第六百二十九条第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-621/par-1: 第六百二十五条第一項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
- art-622/par-1: 第六百二十五条第二項 → 地方税法 第六百二十五条第二項 (Article 625, paragraph (2)), art-625/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-2
- art-622/par-2: 前項 → 地方税法 第六百二十二条第一項 (Article 622, paragraph (1)), art-622/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-622/par-1
- art-624/par-1: 次条第二項 → 地方税法 第六百二十五条第二項 (Article 625, paragraph (2)), art-625/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-2
- art-624/par-1: 前条 → 地方税法 第六百二十三条 (Article 623), art-623 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-623
- art-624/par-1: 第三百四十二条 → 地方税法 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-341#art-342
- art-624/par-1: 第三百四十三条 → 地方税法 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-2/from-art-341#art-343
- art-624/par-1: 第五百八十五条 → 地方税法 第五百八十五条 (Article 585), art-585 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585
- art-624/par-1: 第五百九十六条 → 地方税法 第五百九十六条 (Article 596), art-596 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596
- art-624/par-1: 第五百九十九条第一項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1/item-1
- art-625/par-1: 次項 → 地方税法 第六百二十五条第二項 (Article 625, paragraph (2)), art-625/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-2
- art-625/par-2: 前項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
- art-626/par-1: 第六百二十九条第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百一条 (Article 601), art-601 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601
- art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602
- art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条 (Article 603), art-603 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603
- art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2
- art-626/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2
- art-627/par-1: 第六百二十一条 → 地方税法 第六百二十一条 (Article 621), art-621 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-621
- art-627/par-1: 第五百八十五条第一項 → 地方税法 第五百八十五条第一項 (Article 585, paragraph (1)), art-585/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-1
- art-627/par-1: 第三項 → 地方税法 第五百八十五条第三項 (Article 585, paragraph (3)), art-585/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-3
- art-627/par-1: 第五百八十六条第二項から第四項まで → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-2
- art-627/par-1: 第五百八十六条第二項から第四項まで → 地方税法 第五百八十六条第三項 (Article 586, paragraph (3)), art-586/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-3
- art-627/par-1: 第五百八十六条第二項から第四項まで → 地方税法 第五百八十六条第四項 (Article 586, paragraph (4)), art-586/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-586#art-586/par-4
- art-627/par-1: 第五百八十七条第一項 → 地方税法 第五百八十七条第一項 (Article 587, paragraph (1)), art-587/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587/par-1
- art-627/par-1: 第五百八十七条の二 → 地方税法 第五百八十七条の二 (Article 587-2), art-587-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-587-2
- art-627/par-1: 第五百九十三条から第五百九十七条まで → 地方税法 第五百九十三条 (Article 593), art-593 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-593
- art-627/par-1: 第五百九十三条から第五百九十七条まで → 地方税法 第五百九十四条 (Article 594), art-594 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-594
- art-627/par-1: 第五百九十三条から第五百九十七条まで → 地方税法 第五百九十五条 (Article 595), art-595 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-587#art-595
- art-627/par-1: 第五百九十三条から第五百九十七条まで → 地方税法 第五百九十六条 (Article 596), art-596 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-596
- art-627/par-1: 第五百九十三条から第五百九十七条まで → 地方税法 第五百九十七条 (Article 597), art-597 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-597
- art-627/par-1: 第五百九十九条 → 地方税法 第五百九十九条 (Article 599), art-599 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599
- art-627/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百一条 (Article 601), art-601 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601
- art-627/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百二条 (Article 602), art-602 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602
- art-627/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条 (Article 603), art-603 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603
- art-627/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条の二 (Article 603-2), art-603-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2
- art-627/par-1: 第六百一条から第六百三条の二の二まで → 地方税法 第六百三条の二の二 (Article 603-2-2), art-603-2-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2
- art-627/par-1: 第五百八十五条第二項 → 地方税法 第五百八十五条第二項 (Article 585, paragraph (2)), art-585/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-2
- art-627/par-1: 同条第五項 → 地方税法 第五百八十五条第五項 (Article 585, paragraph (5)), art-585/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-5
- art-627/par-1: 第六項 → 地方税法 第五百八十五条第六項 (Article 585, paragraph (6)), art-585/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-585#art-585/par-6
- art-627/par-1: 第六百条 → 地方税法 第六百条 (Article 600), art-600 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-600
- art-627/par-1: 前条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-599/par-1
- art-627/par-1: 第六百六条 → 地方税法 第六百六条 (Article 606), art-606 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-606
- art-627/par-1: 第六百二十五条第一項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
- art-627/par-1: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-2
- art-627/par-1: 第六百八条第一項 → 地方税法 第六百八条第一項 (Article 608, paragraph (1)), art-608/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1
- art-627/par-1: 本条 → 地方税法 第六百八条 (Article 608), art-608 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608
- art-627/par-1: 同条第二項 → 地方税法 第六百八条第二項 (Article 608, paragraph (2)), art-608/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-2
- art-627/par-1: 第六百十一条第一項 → 地方税法 第六百十一条第一項 (Article 611, paragraph (1)), art-611/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-610#art-611/par-1
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十一条 (Article 621), art-621 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-621
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十二条 (Article 622), art-622 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-622
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十三条 (Article 623), art-623 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-623
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十四条 (Article 624), art-624 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-624
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十五条 (Article 625), art-625 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十六条 (Article 626), art-626 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-626
- art-628/par-1: 第六百二十一条から前条まで → 地方税法 第六百二十七条 (Article 627), art-627 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-627
- art-629/par-1/item-1: 都市計画法第十条の三第一項第二号 → e-Gov law 343AC0000000100, 第十条の三第一項第二号 (Article 10-3, paragraph (1), item (ii)), art-10-3/par-1/item-2 — not held in this collection
- art-629/par-1/item-1: 第四号 → e-Gov law 343AC0000000100, 第十条の三第一項第四号 (Article 10-3, paragraph (1), item (iv)), art-10-3/par-1/item-4 — not held in this collection
- art-629/par-1/item-2: 都市計画法第十七条第四項 → e-Gov law 343AC0000000100, 第十七条第四項 (Article 17, paragraph (4)), art-17/par-4 — not held in this collection
- art-629/par-2: 前項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-2: 第六百二十五条第一項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
- art-629/par-2: 第五項 → 地方税法 第六百二十九条第五項 (Article 629, paragraph (5)), art-629/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-5
- art-629/par-3: 第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-3: 前項 → 地方税法 第六百二十九条第二項 (Article 629, paragraph (2)), art-629/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-2
- art-629/par-4: 第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-4: 第二項 → 地方税法 第六百二十九条第二項 (Article 629, paragraph (2)), art-629/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-2
- art-629/par-5: 第二項 → 地方税法 第六百二十九条第二項 (Article 629, paragraph (2)), art-629/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-2
- art-629/par-5: 第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-5: 第六百二十五条第一項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
- art-629/par-5: 前項 → 地方税法 第六百二十九条第四項 (Article 629, paragraph (4)), art-629/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-4
- art-629/par-6: 前項 → 地方税法 第六百二十九条第五項 (Article 629, paragraph (5)), art-629/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-5
- art-629/par-6: 第六百二十七条 → 地方税法 第六百二十七条 (Article 627), art-627 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-627
- art-629/par-6: 第六百七条第二項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-607/par-2
- art-629/par-6: 第六百八条第一項第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-604#art-608/par-1/item-4
- art-629/par-6: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-3
- art-629/par-6: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-4
- art-629/par-6: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-602/par-2
- art-629/par-6: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2-2/par-2
- art-629/par-6: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603/par-3
- art-629/par-6: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-602#art-603-2/par-5
- art-629/par-7: 第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-7: 第六百二十五条第一項 → 地方税法 第六百二十五条第一項 (Article 625, paragraph (1)), art-625/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-625/par-1
- art-629/par-8: 第六百一条第七項から第九項まで → 地方税法 第六百一条第七項 (Article 601, paragraph (7)), art-601/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-7
- art-629/par-8: 第六百一条第七項から第九項まで → 地方税法 第六百一条第八項 (Article 601, paragraph (8)), art-601/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-8
- art-629/par-8: 第六百一条第七項から第九項まで → 地方税法 第六百一条第九項 (Article 601, paragraph (9)), art-601/par-9 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-596#art-601/par-9
- art-629/par-8: 第一項 → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-9: 第二項 → 地方税法 第六百二十九条第二項 (Article 629, paragraph (2)), art-629/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-2
- art-629/par-9: 第一項から第五項まで → 地方税法 第六百二十九条第一項 (Article 629, paragraph (1)), art-629/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-1
- art-629/par-9: 第一項から第五項まで → 地方税法 第六百二十九条第三項 (Article 629, paragraph (3)), art-629/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-3
- art-629/par-9: 第一項から第五項まで → 地方税法 第六百二十九条第四項 (Article 629, paragraph (4)), art-629/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-4
- art-629/par-9: 第一項から第五項まで → 地方税法 第六百二十九条第五項 (Article 629, paragraph (5)), art-629/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-5
- art-629/par-9: 第七項 → 地方税法 第六百二十九条第七項 (Article 629, paragraph (7)), art-629/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20270101_507AC0000000007/text/ch-3/sec-8/from-art-616#art-629/par-7
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七号 leaves it, from 2027-01-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270101_507AC0000000007), 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-20261027T202151-096, translated 2026-10-28
- 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-20261027T202151-181, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-186, 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-20261027T202151-186, 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-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, 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-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, 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-20261027T214204-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-120, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-144, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-145, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-147, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-148, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-149, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-150, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-151, 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-20261027T214204-151, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-152, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-153, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-002, 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-20261028T042522-002, 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