# 地方税法 / Local Tax Act — 第六節 (Chapter 3, Section 6)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第六節 (Chapter 3, Section 6) — address `ch-3/sec-6`
- Text: the text as amended with effect from 2028-04-01, standing until 2028-06-03 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20280401_508AC0000000002)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#ch-3/sec-6
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-3/sec-6
- 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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## 第六節　鉱産税 — Section 6 Mineral Product Tax
<sup>heading: machine translation, not official</sup>
<sup>ch-3/sec-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#ch-3/sec-6</sup>

### 第五百十九条（鉱産税の納税義務者等） — Persons Liable for Mineral Product Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-519 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-519</sup>

  **第一項**  鉱産税は、鉱物の掘採の事業に対し、その鉱物の価格を課税標準として、当該事業の作業場所在の市町村において、その鉱業者に課する。
  <sup>art-519/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-519/par-1</sup>
  Mineral product tax is imposed on the business of mining minerals, with the price of the minerals as the tax base, on the mining operator, in the municipality in which the workplace of that business is located.
  <sup>machine translation, not official</sup>

### 第五百二十条（鉱産税の税率） — Tax Rate of Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-520 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-520</sup>

  **第一項**  鉱産税の標準税率は、百分の一とする。ただし、鉱物の掘採の事業の作業場において第五百二十二条に定める期間内に掘採された鉱物の価格が、当該事業の作業場所在の市町村ごとに二百万円以下である場合においては、当該期間に係る鉱産税の標準税率は、百分の〇・七とする。
  <sup>art-520/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-520/par-1</sup>
  The standard tax rate of mineral product tax is 1 percent; provided, however, that where the price of minerals mined at the workplace of the mineral mining business within the period prescribed in Article 522 is 2,000,000 yen or less for each municipality in which the workplace of that business is located, the standard tax rate of mineral product tax for that period is 0.7 percent.
  <sup>machine translation, not official</sup>

  **第二項**  前項の標準税率をこえて課する場合においても、百分の一・二（前項ただし書の場合にあつては、百分の〇・九）をこえることができない。
  <sup>art-520/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-520/par-2</sup>
  Even where tax is imposed at a rate exceeding the standard tax rate referred to in the preceding paragraph, the rate may not exceed 1.2 percent (0.9 percent in the case of the proviso to the preceding paragraph).
  <sup>machine translation, not official</sup>

### 第五百二十一条（鉱産税の納期） — Payment Periods of Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-521 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-521</sup>

  **第一項**  鉱産税の納期は、毎月十日から末日までの間において当該市町村の条例で定める。
  <sup>art-521/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-521/par-1</sup>
  The payment period for mineral product tax is to be specified by the Municipal Ordinance of that municipality within the period from the 10th day to the last day of each month.
  <sup>machine translation, not official</sup>

### 第五百二十二条（鉱産税の申告納付） — Filing and Payment of Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-522 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522</sup>

  **第一項**  鉱産税の納税者は、毎月一日から末日までの間における課税標準額、税額その他当該市町村の条例で定める事項を記載した申告書を前条の納期限までに市町村長に提出し、及びその申告した税金を納付しなければならない。
  <sup>art-522/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522/par-1</sup>
  A taxpayer of mineral product tax must submit to the mayor of the municipality, by the due date for payment under the preceding Article, a return stating the amount of the tax base for the period from the first day through the last day of each month, the tax amount and other matters specified by the Municipal Ordinance of that municipality, and must pay the tax so declared.
  <sup>machine translation, not official</sup>

### 第五百二十二条の二（鉱産税に係る不申告に関する過料） — Non-Penal Fines for Failure to File Concerning Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-522-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522-2</sup>

  **第一項**  市町村は、鉱産税の納税者が正当な事由がなくて前条の規定による申告書を同条に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
  <sup>art-522-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522-2/par-1</sup>
  Where a taxpayer of mineral product tax has failed, without justifiable grounds, to submit a return under the preceding Article by the deadline for filing returns prescribed in that Article, a municipality may establish a provision in the Municipal Ordinance of that municipality imposing a non-penal fine of not more than 100,000 yen on that person.
  <sup>machine translation, not official</sup>

### 第五百二十三条から第五百二十四条まで  〔削除 / repealed〕
<sup>art-523-to-524 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-523-to-524</sup>

  **第一項**  削除
  <sup>art-523-to-524/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-523-to-524/par-1</sup>

### 第五百二十五条（徴税吏員の鉱産税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Investigations Concerning Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-525 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525</sup>

  **第一項**  市町村の徴税吏員は、鉱産税の賦課徴収に関する調査のために必要がある場合においては、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事業に関する帳簿書類（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。
  <sup>art-525/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1</sup>
  If necessary for an investigation concerning the assessment and collection of mineral product tax, a municipal tax collection official may question the persons listed below, or inspect the books and documents relating to the business of a person listed 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 computers) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in paragraph (1), items (i) and (ii) of the following Article) and other articles, or request the presentation or submission of those articles (including copies thereof):
  <sup>machine translation, not official</sup>

    **一**  納税義務者又は納税義務があると認められる者
    <sup>art-525/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-1</sup>
    a person liable for tax or a person found to have tax liability;
    <sup>machine translation, not official</sup>

    **二**  前号に規定する者に金銭又は物品を給付する義務があると認められる者
    <sup>art-525/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-2</sup>
    a person found to have an obligation to deliver money or goods to a person prescribed in the preceding item;
    <sup>machine translation, not official</sup>

    **三**  前二号に掲げる者以外の者で当該鉱産税の賦課徴収に関し直接関係があると認められる者
    <sup>art-525/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-3</sup>
    a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of the mineral product tax in question.
    <sup>machine translation, not official</sup>

  **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。）及び同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、前項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
  <sup>art-525/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-2</sup>
  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), the 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), and, in a company split in which a person listed in that item is the successor corporation in a company split, the splitting corporation, are included in the persons found to have the obligation to deliver money or goods prescribed in item (ii) of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の場合においては、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。
  <sup>art-525/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-525/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-4</sup>
  A municipal tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

  **第五項**  鉱産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、第五百四十一条第六項の定めるところによる。
  <sup>art-525/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-5</sup>
  Investigations concerning delinquent tax collection procedures for mineral product tax are governed by the provisions of Article 541, paragraph (6), notwithstanding the provisions of paragraph (1).
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-525/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-6</sup>
  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.
  <sup>machine translation, not official</sup>

### 第五百二十六条（鉱産税に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-526 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526</sup>

  **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。
  <sup>art-526/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **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。
    <sup>art-526/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1/item-1</sup>
    if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-526/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1/item-2</sup>
    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;
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-526/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1/item-3</sup>
    When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
    <sup>machine translation, not official</sup>

  **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。
  <sup>art-526/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

### 第五百二十七条（鉱産税の納税管理人） — Tax Agent for the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-527 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527</sup>

  **第一項**  鉱産税の納税義務者は、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。）を有しない場合においては、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。
  <sup>art-527/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-1</sup>
  If a person liable for the mineral product 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.
  <sup>machine translation, not official</sup>

  **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鉱産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。
  <sup>art-527/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-2</sup>
  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 mineral product tax relating to that person liable for tax.
  <sup>machine translation, not official</sup>

### 第五百二十八条（鉱産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 Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-528 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-528</sup>

  **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。
  <sup>art-528/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-528/par-1</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-528/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-528/par-2</sup>
  Where the representative of a corporation, or the agent, employee or other worker of a corporation or person, has committed a violation referred to in the preceding paragraph in connection with the business of that corporation or person, the penalty prescribed in that paragraph is also imposed on that corporation or person, in addition to punishing the offender.
  <sup>machine translation, not official</sup>

### 第五百二十九条（鉱産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 Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-529 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-529</sup>

  **第一項**  市町村は、第五百二十七条第二項の認定を受けていない鉱産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事由がなくて申告をしなかつた場合においては、その者に対し、当該市町村の条例で十万円以下の過料を科する旨の規定を設けることができる。
  <sup>art-529/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-529/par-1</sup>
  A municipality may establish a provision by Municipal Ordinance imposing a non-penal fine of not more than 100,000 yen on a person liable for the mineral product tax who has not obtained the finding under Article 527, 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.
  <sup>machine translation, not official</sup>

### 第五百三十条（鉱産税の脱税に関する罪） — Offenses Concerning Evasion of the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-530 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530</sup>

  **第一項**  偽りその他不正の行為により鉱産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千万円以下の罰金に処し、又はこれを併科する。
  <sup>art-530/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-1</sup>
  If a person has evaded all or part of the mineral product 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 10,000,000 yen, or both.
  <sup>machine translation, not official</sup>

  **第二項**  前項の免れた税額が千万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、千万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。
  <sup>art-530/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-2</sup>
  If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.
  <sup>machine translation, not official</sup>

  **第三項**  第一項に規定するもののほか、第五百二十二条の規定による申告書を同条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、鉱産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五百万円以下の罰金に処し、又はこれを併科する。
  <sup>art-530/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-3</sup>
  In addition to the cases prescribed in paragraph (1), if a person has evaded all or part of the mineral product tax by failing to submit the return under Article 522 by the deadline for filing the return prescribed in that Article, 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 5,000,000 yen, or both.
  <sup>machine translation, not official</sup>

  **第四項**  前項の免れた税額が五百万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、五百万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。
  <sup>art-530/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-4</sup>
  If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-530/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-5</sup>
  If a representative of a corporation, or an agent, employee or other worker of a corporation or of a person, commits a violation under paragraph (1) or (3) in connection with the business of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation or person.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-530/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-6</sup>
  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).
  <sup>machine translation, not official</sup>

### 第五百三十一条  〔削除 / repealed〕
<sup>art-531 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-531</sup>

  **第一項**  削除
  <sup>art-531/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-531/par-1</sup>

### 第五百三十二条（鉱産税の減免） — Reduction of and Exemption from the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-532 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-532</sup>

  **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鉱産税の減免を必要とすると認める者に限り、当該市町村の条例の定めるところにより、鉱産税を減免することができる。
  <sup>art-532/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-532/par-1</sup>
  The mayor of a municipality may reduce or exempt the mineral product tax, as provided by the Municipal Ordinance of that municipality, only for a person who is found to require reduction or exemption of the mineral product tax in the case where there is a natural disaster or other special circumstances.
  <sup>machine translation, not official</sup>

### 第五百三十三条（鉱産税の更正及び決定） — Reassessment and Determination of the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-533 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533</sup>

  **第一項**  市町村長は、第五百二十二条の規定による申告書の提出があつた場合において、当該申告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、これを更正することができる。
  <sup>art-533/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1</sup>
  Where a return has been submitted under Article 522, the mayor of the municipality may make a reassessment if the amount of the tax base or the tax amount relating to that return differs from what the mayor has found by investigation.
  <sup>machine translation, not official</sup>

  **第二項**  市町村長は、納税者が前項の申告書を提出しなかつた場合においては、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ことができる。
  <sup>art-533/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2</sup>
  Where a taxpayer has not submitted the return under the preceding paragraph, the mayor of the municipality may, on the basis of the mayor's investigation, determine the amount of the tax base and the tax amount to be reported.
  <sup>machine translation, not official</sup>

  **第三項**  市町村長は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、調査によつて、過大であることを発見した場合、又は過少であり、且つ、過少であることが納税者の詐偽その他不正の行為に因るものであることを発見した場合に限り、これを更正することができる。
  <sup>art-533/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3</sup>
  The mayor of the municipality may make a reassessment of the amount of the tax base or the tax amount reassessed or determined under the preceding two paragraphs only where the mayor discovers through investigation that it is excessive, or that it is insufficient and the insufficiency is due to deception or other wrongful acts on the part of the taxpayer.
  <sup>machine translation, not official</sup>

  **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おいては、遅滞なく、これを納税者に通知しなければならない。
  <sup>art-533/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-4</sup>
  When 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.
  <sup>machine translation, not official</sup>

### 第五百三十四条（鉱産税の不足税額及びその延滞金の徴収） — Collection of the Shortfall Amount of the Mineral Product Tax and Delinquency Charges Thereon
<sup>caption: machine translation, not official</sup>
<sup>art-534 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-534</sup>

  **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（更正に因る不足税額又は決定に因る税額をいう。以下鉱産税について同様とする。）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した日を納期限として、これを徴収しなければならない。
  <sup>art-534/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-534/par-1</sup>
  Where a reassessment or determination has been made under Article 533, paragraphs (1) through (3) and there is a shortfall amount (meaning the shortfall amount resulting from a reassessment or the tax amount resulting from a determination; the same applies hereinafter with respect to the mineral product tax), a municipal tax collection official must collect it, with the day on which one month has elapsed from the day on which notice was given under paragraph (4) of that Article as the due date for payment.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合においては、その不足税額に第五百二十一条の納期限（納期限の延長があつたときは、その延長された納期限とする。以下鉱産税について同様とする。）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。
  <sup>art-534/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-534/par-2</sup>
  In the case referred to in the preceding paragraph, the official must collect the shortfall amount with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying it by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period from the day following that due date for payment up to the day on which one month has elapsed), according to the number of days in the period from the day following the due date for payment under Article 521 (if there has been an extension of the due date for payment, the due date for payment so extended; the same applies hereinafter with respect to the mineral product tax) to the date of payment.
  <sup>machine translation, not official</sup>

  **第三項**  市町村長は、納税者が前条第一項又は第二項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事由があると認める場合においては、前項の延滞金額を減免することができる。
  <sup>art-534/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-534/par-3</sup>
  If the mayor of the municipality finds that there were unavoidable grounds for the taxpayer's having been subject to a reassessment or determination under Article 533, paragraph (1) or (2), the mayor may reduce or exempt the amount of delinquency charge under the preceding paragraph.
  <sup>machine translation, not official</sup>

### 第五百三十五条（納期限後に申告納付する鉱産税の延滞金） — Delinquency Charge on the Mineral Product Tax Filed and Paid After the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-535 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-535</sup>

  **第一項**  鉱産税の納税者は、第五百二十一条の納期限後にその税金を納付する場合においては、当該税額に、同条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（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納付しなければならない。
  <sup>art-535/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-535/par-1</sup>
  If a taxpayer of the mineral product tax pays the tax after the due date for payment under Article 521, the taxpayer must pay it with the addition of an amount of delinquency charge equivalent to the amount calculated by multiplying the tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day on which one month has elapsed 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 that Article to the date of payment.
  <sup>machine translation, not official</sup>

  **第二項**  市町村長は、納税者が第五百二十一条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事由があると認める場合においては、前項の延滞金額を減免することができる。
  <sup>art-535/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-535/par-2</sup>
  If the mayor of the municipality finds that there were unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 521, the mayor may reduce or exempt the amount of delinquency charge under the preceding paragraph.
  <sup>machine translation, not official</sup>

### 第五百三十六条（鉱産税の過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File Concerning the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-536 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536</sup>

  **第一項**  申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第五百三十三条第一項又は第三項の規定による更正があつたときは、市町村長は、当該更正前の申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足税額（以下この項において「対象不足税額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額（当該更正前にその更正に係る鉱産税について更正があつた場合には、その更正による不足税額の合計額（当該更正前の申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足税額を控除した金額とし、当該鉱産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）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
  <sup>art-536/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-1</sup>
  In the case where a return has been submitted by the deadline for filing the return (including the case where a return has been submitted after the deadline for filing the return and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment has been made under Article 533, paragraph (1) or (3), the mayor of the municipality, if the mayor finds that there were no justifiable grounds for the error in the amount of the tax base or the tax amount relating to the return before that reassessment, must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered tax shortfall") by a rate of 10 percent (where that covered tax shortfall (where, before that reassessment, a reassessment had been made concerning the mineral product tax relating to that reassessment, the amount obtained by adding to it the total of the shortfall amounts resulting from the earlier reassessment (the amount after deducting the shortfall amount resulting from the earlier reassessment where it has been found that there were justifiable grounds for the error in the amount of the tax base or the tax amount relating to the return before that reassessment, and, where there has been a reassessment reducing the tax amount to be paid for that mineral product tax or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment, the amount after deducting the amount equivalent to the tax amount reduced thereby)) exceeds the larger of the amount equivalent to the tax amount relating to the return in the case where it was submitted by the deadline for filing the return 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 is less than the amount equivalent to the excess portion, the covered tax shortfall) by a rate of 5 percent).
  <sup>machine translation, not official</sup>

  **第二項**  次の各号のいずれかに該当する場合には、市町村長は、当該各号に規定する申告、決定又は更正により納付すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
  <sup>art-536/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2</sup>
  In any of the following cases, the mayor of the municipality must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount to be paid by the return, determination or reassessment prescribed in the relevant item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the failure to submit the return by the deadline for filing the return.
  <sup>machine translation, not official</sup>

    **一**  申告書の提出期限後にその提出があつた場合又は第五百三十三条第二項の規定による決定があつた場合
    <sup>art-536/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2/item-1</sup>
    if a return has been submitted after the deadline for filing the return, or a determination has been made under Article 533, paragraph (2);
    <sup>machine translation, not official</sup>

    **二**  申告書の提出期限後にその提出があつた後において第五百三十三条第一項又は第三項の規定による更正があつた場合
    <sup>art-536/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2/item-2</sup>
    if, after a return has been submitted after the deadline for filing the return, a reassessment has been made under Article 533, paragraph (1) or (3);
    <sup>machine translation, not official</sup>

    **三**  第五百三十三条第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
    <sup>art-536/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2/item-3</sup>
    if, after a determination has been made under Article 533, paragraph (2), a reassessment has been made under paragraph (3) of that Article.
    <sup>machine translation, not official</sup>

  **第三項**  前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納付すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該鉱産税に係る申告書の提出期限後の申告又は第五百三十三条第一項から第三項までの規定による更正若しくは決定により納付すべき税額の合計額（当該納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納付税額」という。）を加算した金額。次項において「加算後累積納付税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-536/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-3</sup>
  In the case falling under the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount payable prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, 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 mineral product tax, made before the reassessment prescribed in those provisions, or under a reassessment or determination under Article 533, paragraphs (1) through (3) (where there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or an action relating to the reassessment, the amount after 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 the preceding paragraph is, notwithstanding that paragraph, to be the amount obtained by adding, to the amount calculated under that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to the excess portion, that tax amount payable) by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納付税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納付税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
  <sup>art-536/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4</sup>
  In the case falling under paragraph (2), where the cumulative paid tax amount after addition (where, among the facts that formed the basis for calculating that cumulative paid tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the return, determination or reassessment prescribed in each item of that paragraph 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 that paragraph is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.
  <sup>machine translation, not official</sup>

    **一**  五十万円以下の部分に相当する金額　百分の十五の割合
    <sup>art-536/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4/item-1</sup>
    The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
    <sup>machine translation, not official</sup>

    **二**  五十万円を超え三百万円以下の部分に相当する金額　百分の二十の割合
    <sup>art-536/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4/item-2</sup>
    The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
    <sup>machine translation, not official</sup>

    **三**  三百万円を超える部分に相当する金額　百分の三十の割合
    <sup>art-536/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4/item-3</sup>
    The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
    <sup>machine translation, not official</sup>

  **第五項**  第二項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第二項に規定する納付すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
  <sup>art-536/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-5</sup>
  In the case falling under paragraph (2), if any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:
  <sup>machine translation, not official</sup>

    **一**  申告書の提出期限後のその提出（当該申告書に係る鉱産税について市町村長の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第五百三十三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、鉱産税について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
    <sup>art-536/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-5/item-1</sup>
    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 the return (limited to a return filed with foreknowledge that a determination would be made upon an examination by the mayor of the municipality regarding the mineral product tax relating to that return; the same applies in the following item), or a reassessment or determination under Article 533, paragraphs (1) through (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 paragraph (3), item (i) of the following Article) has been collected with respect to the mineral product tax;
    <sup>machine translation, not official</sup>

    **二**  申告書の提出期限後のその提出又は第五百三十三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鉱産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鉱産税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
    <sup>art-536/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-5/item-2</sup>
    where an additional charge for failure to file or a substantial additional charge (limited to one to which paragraph (2) of the following Article applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this item and paragraph (3), item (ii) of the following Article) has been collected with respect to the mineral product tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which tax liability arose for the mineral product tax relating to the return filed after the deadline for filing the return, or the reassessment or determination under Article 533, paragraphs (1) through (3), or where it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
    <sup>machine translation, not official</sup>

  **第六項**  申告書の提出期限後にその提出があつた場合において、その提出が当該申告書に係る鉱産税について市町村長の調査による決定があるべきことを予知してされたものでないときは、当該申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
  <sup>art-536/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-6</sup>
  In the case where a return is filed after the deadline for filing the return, if the filing was not made with foreknowledge that a determination would be made upon an examination by the mayor of the municipality regarding the mineral product tax relating to that return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that return is, notwithstanding paragraphs (2) through (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第七項**  市町村長は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを納税者に通知しなければならない。
  <sup>art-536/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-7</sup>
  The mayor of the municipality must, without delay, notify the taxpayer when the mayor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2).
  <sup>machine translation, not official</sup>

  **第八項**  第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
  <sup>art-536/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-8</sup>
  The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
  <sup>machine translation, not official</sup>

### 第五百三十七条（鉱産税の重加算金） — Substantial Additional Charge on the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-537 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537</sup>

  **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。
  <sup>art-537/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-1</sup>
  In the case falling under paragraph (1) of the preceding Article, 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 submits a 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 paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency resulting from the reassessment that is to be the basis for that calculation by a rate of 35 percent.
  <sup>machine translation, not official</sup>

  **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、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。
  <sup>art-537/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2</sup>
  In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph 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 submit a return by the deadline for filing the return, or submits a return after the deadline for filing the return or submits 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 that paragraph, 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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-537/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3</sup>
  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 resulting from the reassessment 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 the preceding paragraph in the case falling under the preceding paragraph, respectively.
  <sup>machine translation, not official</sup>

    **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又は第五百三十三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、鉱産税について、不申告加算金等を徴収されたことがある場合
    <sup>art-537/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3/item-1</sup>
    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 return, or a reassessment or determination under Article 533, paragraphs (1) through (3) was made, an additional charge for failure to file, etc. has been collected with respect to the mineral product tax;
    <sup>machine translation, not official</sup>

    **二**  申告書の提出期限後のその提出又は第五百三十三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鉱産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鉱産税について、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
    <sup>art-537/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3/item-2</sup>
    where a specified additional charge for failure to file, etc. has been collected with respect to the mineral product tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which tax liability arose for the mineral product tax relating to the return filed after the deadline for filing the return, or the reassessment or determination under Article 533, paragraphs (1) through (3), or where it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
    <sup>machine translation, not official</sup>

  **第四項**  市町村長は、前二項の規定に該当する場合において、申告書の提出について前条第六項に規定する事由があるときは、当該申告に係る税額を基礎として計算した重加算金額を徴収しない。
  <sup>art-537/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-4</sup>
  In the case falling under the preceding two paragraphs, if there are grounds prescribed in paragraph (6) of the preceding Article with respect to the submission of the return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount relating to that return.
  <sup>machine translation, not official</sup>

  **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、これを納税者に通知しなければならない。
  <sup>art-537/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-5</sup>
  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.
  <sup>machine translation, not official</sup>

### 第五百三十八条  〔削除 / repealed〕
<sup>art-538 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-538</sup>

  **第一項**  削除
  <sup>art-538/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-538/par-1</sup>

### 第五百三十九条（鉱産税に係る督促） — Demand for Payment Concerning the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-539 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-539</sup>

  **第一項**  納税者が納期限（更正又は決定があつた場合においては、不足税額の納期限をいう。以下鉱産税について同様とする。）までに鉱産税に係る地方団体の徴収金を完納しない場合においては、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。但し、繰上徴収をする場合においては、この限りでない。
  <sup>art-539/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-539/par-1</sup>
  If a taxpayer does not pay in full the local government levies relating to the mineral product 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 with respect to the mineral product tax), 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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-539/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-539/par-2</sup>
  A municipality with special circumstances may specify, by Municipal Ordinance of the municipality, a period different from the period prescribed in the preceding paragraph.
  <sup>machine translation, not official</sup>

### 第五百四十条（鉱産税に係る督促手数料） — Demand Fee Concerning the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-540 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-540</sup>

  **第一項**  市町村の徴税吏員は、督促状を発した場合においては、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。
  <sup>art-540/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-540/par-1</sup>
  When a municipal tax collection official has issued a demand letter, the official may collect a fee as provided by the Municipal Ordinance of that municipality.
  <sup>machine translation, not official</sup>

### 第五百四十一条（鉱産税に係る滞納処分） — Delinquent Tax Collection Procedures Concerning the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-541 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541</sup>

  **第一項**  鉱産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、当該鉱産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。
  <sup>art-541/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1</sup>
  If a person delinquent in payment of the mineral product 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 mineral product tax:
  <sup>machine translation, not official</sup>

    **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鉱産税に係る地方団体の徴収金を完納しないとき。
    <sup>art-541/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1/item-1</sup>
    if the person delinquent in payment has received a demand and has not paid in full the local government levies relating to the mineral product tax subject to that demand by the day on which 10 days have elapsed, counting from the date on which the demand letter was issued;
    <sup>machine translation, not official</sup>

    **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鉱産税に係る地方団体の徴収金を完納しないとき。
    <sup>art-541/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1/item-2</sup>
    if the person delinquent in payment has not paid in full the local government levies relating to the mineral product tax by the due date for payment specified by the notice concerning advance collection.
    <sup>machine translation, not official</sup>

  **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。
  <sup>art-541/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-2</sup>
  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".
  <sup>machine translation, not official</sup>

  **第三項**  鉱産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。
  <sup>art-541/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-3</sup>
  If, after the due date for payment of the local government levies relating to the mineral product 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) has arisen 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.
  <sup>machine translation, not official</sup>

  **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鉱産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、滞納に係る鉱産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。
  <sup>art-541/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-4</sup>
  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 to the enforcement agency (in the case of a request for share distribution of local government levies relating to the mineral product tax for a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution) with respect to the delinquent local government levies relating to the mineral product tax.
  <sup>machine translation, not official</sup>

  **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、参加差押によりすることができる。
  <sup>art-541/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-5</sup>
  In a case where the municipal tax collection official may effect seizure under paragraphs (1) through (3), if 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 local government levies of another local government or for national taxes, or in a disposition following the example of such a delinquent tax collection procedure, a request for share distribution with respect to that property may be made by participatory seizure.
  <sup>machine translation, not official</sup>

  **第六項**  前各項に定めるものその他鉱産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。
  <sup>art-541/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6</sup>
  Delinquent tax collection procedures for the local government levies relating to the mineral product tax, including those provided for in the preceding paragraphs, are carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
  <sup>machine translation, not official</sup>

  **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うことができる。
  <sup>art-541/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-7</sup>
  A disposition under the preceding paragraphs may also be carried out outside the area of the municipality concerned.
  <sup>machine translation, not official</sup>

### 第五百四十二条（鉱産税に係る滞納処分に関する罪） — Offenses Concerning Delinquent Tax Collection Procedures Relating to the Mineral Product Tax
<sup>caption: machine translation, not official</sup>
<sup>art-542 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542</sup>

  **第一項**  鉱産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。
  <sup>art-542/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-1</sup>
  If a taxpayer of the mineral product tax, with the purpose of evading the execution of delinquent tax collection procedures, conceals or damages the taxpayer's property, disposes of it to the detriment of the municipality, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, 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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-542/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-542/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-3</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-542/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-4</sup>
  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.
  <sup>machine translation, not official</sup>

### 第五百四十二条の二（国税徴収法の例による鉱産税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Mineral Product Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
<sup>caption: machine translation, not official</sup>
<sup>art-542-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542-2</sup>

  **第一項**  第五百四十一条第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う市町村の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
  <sup>art-542-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542-2/par-1</sup>
  In the case of Article 541, paragraph (6), where a person violates, without justifiable grounds, an order of a municipal tax collection official issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, 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 2,500,000 yen, or both.
  <sup>machine translation, not official</sup>

  **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。
  <sup>art-542-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542-2/par-2</sup>
  If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
  <sup>machine translation, not official</sup>

### 第五百四十三条（国税徴収法の例による鉱産税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusal of Inspection, etc. Concerning Delinquent Tax Collection Procedures Relating to the Mineral Product Tax Following the National Tax Collection Act
<sup>caption: machine translation, not official</sup>
<sup>art-543 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543</sup>

  **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。
  <sup>art-543/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-1</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  第五百四十一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。
    <sup>art-543/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-1/item-1</sup>
    if, in the case referred to in Article 541, paragraph (6), the person fails to answer or makes a false statement in response to a question by a municipal tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
    <sup>machine translation, not official</sup>

    **二**  第五百四十一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。
    <sup>art-543/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-1/item-2</sup>
    if, in the case referred to in Article 541, paragraph (6), the person refuses, obstructs or evades an inspection by a municipal tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
    <sup>machine translation, not official</sup>

    **三**  第五百四十一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。
    <sup>art-543/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-1/item-3</sup>
    if, in the case referred to in Article 541, paragraph (6), the 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 provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
    <sup>machine translation, not official</sup>

  **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。
  <sup>art-543/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

### 第五百四十四条（国税徴収法の例による鉱産税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statement Concerning Delinquent Tax Collection Procedures Relating to the Mineral Product Tax Following the National Tax Collection Act
<sup>caption: machine translation, not official</sup>
<sup>art-544 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-544</sup>

  **第一項**  第五百四十一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。
  <sup>art-544/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-544/par-1</sup>
  In the case referred to in Article 541, paragraph (6), a person who makes a false statement to the mayor of the municipality on a matter to be stated in accordance with the provisions of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis pursuant to 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.
  <sup>machine translation, not official</sup>

### 第五百四十五条から第五百五十条まで  〔削除 / repealed〕
<sup>art-545-to-550 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-545-to-550</sup>

  **第一項**  削除
  <sup>art-545-to-550/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-545-to-550/par-1</sup>

---

## Cites
- art-520/par-1: 第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522
- art-520/par-2: 前項 → 地方税法 第五百二十条第一項 (Article 520, paragraph (1)), art-520/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-520/par-1
- art-522/par-1: 前条 → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-521
- art-522-2/par-1: 前条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522
- art-525/par-1: 第一号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-1
- art-525/par-1: 第二号 → 地方税法 第五百二十五条第一項第二号 (Article 525, paragraph (1), item (ii)), art-525/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-2
- art-525/par-1: 次条第一項第一号 → 地方税法 第五百二十六条第一項第一号 (Article 526, paragraph (1), item (i)), art-526/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1/item-1
- art-525/par-1: 第二号 → 地方税法 第五百二十六条第一項第二号 (Article 526, paragraph (1), item (ii)), art-526/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1/item-2
- art-525/par-1/item-2: 前号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-1
- art-525/par-1/item-3: 前二号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-1
- art-525/par-1/item-3: 前二号 → 地方税法 第五百二十五条第一項第二号 (Article 525, paragraph (1), item (ii)), art-525/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-2
- art-525/par-2: 前項第一号 → 地方税法 第五百二十五条第一項第一号 (Article 525, paragraph (1), item (i)), art-525/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-1
- art-525/par-2: 本項 → 地方税法 第五百二十五条第二項 (Article 525, paragraph (2)), art-525/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-2
- art-525/par-2: 前項第二号 → 地方税法 第五百二十五条第一項第二号 (Article 525, paragraph (1), item (ii)), art-525/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1/item-2
- art-525/par-3: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1
- art-525/par-4: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1
- art-525/par-5: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1
- art-525/par-5: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-525/par-6: 第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1
- art-525/par-6: 第四項 → 地方税法 第五百二十五条第四項 (Article 525, paragraph (4)), art-525/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-4
- art-526/par-1/item-1: 前条 → 地方税法 第五百二十五条 (Article 525), art-525 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525
- art-526/par-1/item-2: 前条第一項 → 地方税法 第五百二十五条第一項 (Article 525, paragraph (1)), art-525/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525/par-1
- art-526/par-1/item-3: 前条 → 地方税法 第五百二十五条 (Article 525), art-525 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-525
- art-526/par-2: 前項 → 地方税法 第五百二十六条第一項 (Article 526, paragraph (1)), art-526/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-526/par-1
- art-527/par-1: 本項 → 地方税法 第五百二十七条第一項 (Article 527, paragraph (1)), art-527/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-1
- art-527/par-2: 前項 → 地方税法 第五百二十七条第一項 (Article 527, paragraph (1)), art-527/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-1
- art-528/par-1: 前条第一項 → 地方税法 第五百二十七条第一項 (Article 527, paragraph (1)), art-527/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-1
- art-528/par-1: 同条第二項 → 地方税法 第五百二十七条第二項 (Article 527, paragraph (2)), art-527/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-2
- art-528/par-2: 前項 → 地方税法 第五百二十八条第一項 (Article 528, paragraph (1)), art-528/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-528/par-1
- art-529/par-1: 第五百二十七条第二項 → 地方税法 第五百二十七条第二項 (Article 527, paragraph (2)), art-527/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-2
- art-529/par-1: 同条第一項 → 地方税法 第五百二十七条第一項 (Article 527, paragraph (1)), art-527/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-527/par-1
- art-530/par-2: 前項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-1
- art-530/par-3: 第一項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-1
- art-530/par-3: 第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522
- art-530/par-4: 前項 → 地方税法 第五百三十条第三項 (Article 530, paragraph (3)), art-530/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-3
- art-530/par-5: 第一項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-1
- art-530/par-5: 第三項 → 地方税法 第五百三十条第三項 (Article 530, paragraph (3)), art-530/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-3
- art-530/par-6: 前項 → 地方税法 第五百三十条第五項 (Article 530, paragraph (5)), art-530/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-5
- art-530/par-6: 第一項 → 地方税法 第五百三十条第一項 (Article 530, paragraph (1)), art-530/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-530/par-1
- art-533/par-1: 第五百二十二条 → 地方税法 第五百二十二条 (Article 522), art-522 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-522
- art-533/par-2: 前項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-533/par-3: 前二項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-533/par-3: 前二項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-533/par-4: 前三項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-533/par-4: 前三項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-533/par-4: 前三項 → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-534/par-1: 前条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-534/par-1: 前条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-534/par-1: 前条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-534/par-1: 同条第四項 → 地方税法 第五百三十三条第四項 (Article 533, paragraph (4)), art-533/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-4
- art-534/par-2: 前項 → 地方税法 第五百三十四条第一項 (Article 534, paragraph (1)), art-534/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-534/par-1
- art-534/par-2: 第五百二十一条 → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-521
- art-534/par-3: 前条第一項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-534/par-3: 第二項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-534/par-3: 前項 → 地方税法 第五百三十四条第二項 (Article 534, paragraph (2)), art-534/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-534/par-2
- art-535/par-1: 第五百二十一条 → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-521
- art-535/par-2: 第五百二十一条 → 地方税法 第五百二十一条 (Article 521), art-521 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-521
- art-535/par-2: 前項 → 地方税法 第五百三十五条第一項 (Article 535, paragraph (1)), art-535/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-535/par-1
- art-536/par-1: 次項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-1: 第八項 → 地方税法 第五百三十六条第八項 (Article 536, paragraph (8)), art-536/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-8
- art-536/par-1: この項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-1
- art-536/par-1: 第五百三十三条第一項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-536/par-1: 第三項 → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-536/par-2/item-1: 第五百三十三条第二項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-536/par-2/item-2: 第五百三十三条第一項 → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-536/par-2/item-2: 第三項 → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-536/par-2/item-3: 第五百三十三条第二項 → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-536/par-2/item-3: 同条第三項 → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-536/par-3: 前項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-3: 第八項 → 地方税法 第五百三十六条第八項 (Article 536, paragraph (8)), art-536/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-8
- art-536/par-3: 次項 → 地方税法 第五百三十六条第四項 (Article 536, paragraph (4)), art-536/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4
- art-536/par-3: 第五項 → 地方税法 第五百三十六条第五項 (Article 536, paragraph (5)), art-536/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-5
- art-536/par-3: 同項第二号 → 地方税法 第五百三十六条第二項第二号 (Article 536, paragraph (2), item (ii)), art-536/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2/item-2
- art-536/par-3: 第三号 → 地方税法 第五百三十六条第二項第三号 (Article 536, paragraph (2), item (iii)), art-536/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2/item-3
- art-536/par-3: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-536/par-3: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-536/par-3: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-536/par-4: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-4: 前二項 → 地方税法 第五百三十六条第三項 (Article 536, paragraph (3)), art-536/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-3
- art-536/par-5: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-5: 前三項 → 地方税法 第五百三十六条第三項 (Article 536, paragraph (3)), art-536/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-3
- art-536/par-5: 前三項 → 地方税法 第五百三十六条第四項 (Article 536, paragraph (4)), art-536/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4
- art-536/par-5/item-1: 次号 → 地方税法 第五百三十六条第五項第二号 (Article 536, paragraph (5), item (ii)), art-536/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-5/item-2
- art-536/par-5/item-1: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-536/par-5/item-1: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-536/par-5/item-1: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-536/par-5/item-1: 次項 → 地方税法 第五百三十六条第六項 (Article 536, paragraph (6)), art-536/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-6
- art-536/par-5/item-1: 次条第三項第一号 → 地方税法 第五百三十七条第三項第一号 (Article 537, paragraph (3), item (i)), art-537/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3/item-1
- art-536/par-5/item-2: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-536/par-5/item-2: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-536/par-5/item-2: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-536/par-5/item-2: 次条第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2
- art-536/par-5/item-2: この号 → 地方税法 第五百三十六条第五項第二号 (Article 536, paragraph (5), item (ii)), art-536/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-5/item-2
- art-536/par-5/item-2: 次条第三項第二号 → 地方税法 第五百三十七条第三項第二号 (Article 537, paragraph (3), item (ii)), art-537/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3/item-2
- art-536/par-6: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-6: 同項から第四項まで → 地方税法 第五百三十六条第三項 (Article 536, paragraph (3)), art-536/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-3
- art-536/par-6: 同項から第四項まで → 地方税法 第五百三十六条第四項 (Article 536, paragraph (4)), art-536/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-4
- art-536/par-7: 第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-1
- art-536/par-7: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-8: 第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-536/par-8: 第六項 → 地方税法 第五百三十六条第六項 (Article 536, paragraph (6)), art-536/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-6
- art-537/par-1: 前条第一項 → 地方税法 第五百三十六条第一項 (Article 536, paragraph (1)), art-536/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-1
- art-537/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/20280401_508AC0000000002/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-537/par-1: 次項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2
- art-537/par-2: 前条第二項 → 地方税法 第五百三十六条第二項 (Article 536, paragraph (2)), art-536/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-2
- art-537/par-3: 前二項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-1
- art-537/par-3: 前二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2
- art-537/par-3: 第一号 → 地方税法 第五百三十七条第三項第一号 (Article 537, paragraph (3), item (i)), art-537/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3/item-1
- art-537/par-3/item-1: 前二項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-1
- art-537/par-3/item-1: 前二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2
- art-537/par-3/item-1: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-537/par-3/item-1: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-537/par-3/item-1: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-537/par-3/item-2: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第一項 (Article 533, paragraph (1)), art-533/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-1
- art-537/par-3/item-2: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第二項 (Article 533, paragraph (2)), art-533/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-2
- art-537/par-3/item-2: 第五百三十三条第一項から第三項まで → 地方税法 第五百三十三条第三項 (Article 533, paragraph (3)), art-533/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-519#art-533/par-3
- art-537/par-4: 前二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2
- art-537/par-4: 前二項 → 地方税法 第五百三十七条第三項 (Article 537, paragraph (3)), art-537/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-3
- art-537/par-4: 前条第六項 → 地方税法 第五百三十六条第六項 (Article 536, paragraph (6)), art-536/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-534#art-536/par-6
- art-537/par-5: 第一項 → 地方税法 第五百三十七条第一項 (Article 537, paragraph (1)), art-537/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-1
- art-537/par-5: 第二項 → 地方税法 第五百三十七条第二項 (Article 537, paragraph (2)), art-537/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-537/par-2
- art-539/par-2: 前項 → 地方税法 第五百三十九条第一項 (Article 539, paragraph (1)), art-539/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-539/par-1
- art-541/par-2: 前項 → 地方税法 第五百四十一条第一項 (Article 541, paragraph (1)), art-541/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1
- art-541/par-2: 同項第一号 → 地方税法 第五百四十一条第一項第一号 (Article 541, paragraph (1), item (i)), art-541/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1/item-1
- art-541/par-3: 第一項第一号 → 地方税法 第五百四十一条第一項第一号 (Article 541, paragraph (1), item (i)), art-541/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1/item-1
- art-541/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/20280401_508AC0000000002/text/ch-1/sec-6#art-13-2/par-1
- art-541/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-541/par-5: 第一項から第三項まで → 地方税法 第五百四十一条第一項 (Article 541, paragraph (1)), art-541/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1
- art-541/par-5: 第一項から第三項まで → 地方税法 第五百四十一条第二項 (Article 541, paragraph (2)), art-541/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-2
- art-541/par-5: 第一項から第三項まで → 地方税法 第五百四十一条第三項 (Article 541, paragraph (3)), art-541/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-3
- art-541/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-541/par-6: 前各項 → 地方税法 第五百四十一条第一項 (Article 541, paragraph (1)), art-541/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1
- art-541/par-6: 前各項 → 地方税法 第五百四十一条第二項 (Article 541, paragraph (2)), art-541/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-2
- art-541/par-6: 前各項 → 地方税法 第五百四十一条第三項 (Article 541, paragraph (3)), art-541/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-3
- art-541/par-6: 前各項 → 地方税法 第五百四十一条第四項 (Article 541, paragraph (4)), art-541/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-4
- art-541/par-6: 前各項 → 地方税法 第五百四十一条第五項 (Article 541, paragraph (5)), art-541/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-5
- art-541/par-7: 前各項 → 地方税法 第五百四十一条第一項 (Article 541, paragraph (1)), art-541/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-1
- art-541/par-7: 前各項 → 地方税法 第五百四十一条第二項 (Article 541, paragraph (2)), art-541/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-2
- art-541/par-7: 前各項 → 地方税法 第五百四十一条第三項 (Article 541, paragraph (3)), art-541/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-3
- art-541/par-7: 前各項 → 地方税法 第五百四十一条第四項 (Article 541, paragraph (4)), art-541/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-4
- art-541/par-7: 前各項 → 地方税法 第五百四十一条第五項 (Article 541, paragraph (5)), art-541/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-5
- art-541/par-7: 前各項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-542/par-2: 前項 → 地方税法 第五百四十二条第一項 (Article 542, paragraph (1)), art-542/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-1
- art-542/par-3: 前二項 → 地方税法 第五百四十二条第一項 (Article 542, paragraph (1)), art-542/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-1
- art-542/par-3: 前二項 → 地方税法 第五百四十二条第二項 (Article 542, paragraph (2)), art-542/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-2
- art-542/par-4: 前三項 → 地方税法 第五百四十二条第一項 (Article 542, paragraph (1)), art-542/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-1
- art-542/par-4: 前三項 → 地方税法 第五百四十二条第二項 (Article 542, paragraph (2)), art-542/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-2
- art-542/par-4: 前三項 → 地方税法 第五百四十二条第三項 (Article 542, paragraph (3)), art-542/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542/par-3
- art-542-2/par-1: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-542-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-542-2/par-2: 前項 → 地方税法 第五百四十二条の二第一項 (Article 542-2, paragraph (1)), art-542-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-542-2/par-1
- art-543/par-1/item-1: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-543/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-543/par-1/item-2: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-543/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-543/par-1/item-2: 次号 → 地方税法 第五百四十三条第一項第三号 (Article 543, paragraph (1), item (iii)), art-543/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-1/item-3
- art-543/par-1/item-3: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-543/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-543/par-2: 前項 → 地方税法 第五百四十三条第一項 (Article 543, paragraph (1)), art-543/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-543/par-1
- art-544/par-1: 第五百四十一条第六項 → 地方税法 第五百四十一条第六項 (Article 541, paragraph (6)), art-541/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20280401_508AC0000000002/text/ch-3/sec-6/from-art-537#art-541/par-6
- art-544/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-544/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

---

## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和八年法律第二号 leaves it, from 2028-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20280401_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-156, 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-20261027T214204-038, 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-20261027T214204-085, 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-20261027T214204-123, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-131, 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-20261027T214204-146, 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-20261027T214204-146, 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 of amended wording, batch local-tax-act-amendments-20261027T214204-007, 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