# 地方税法 / Local Tax Act — 第十七条の六 (Article 17-6)

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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: 第十七条の六 (Article 17-6)（更正、決定等の期間制限の特例） — address `art-17-6`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-17-6
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-17-6
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第十七条の六（更正、決定等の期間制限の特例） — Special Provisions on Time Limits for Reassessment, Determination, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-17-6 · https://japanlaw.org/ja/local-tax-act/art-17-6 · https://japanlaw.org/l/325AC0000000226/art-17-6</sup>

    **第一項**  更正、決定若しくは賦課決定又は加算金の決定で次の各号に掲げるものは、当該各号に定める期間の満了する日が、前条の規定により更正、決定若しくは賦課決定又は加算金の決定をすることができる期間の満了する日後に到来するときは、同条の規定にかかわらず、当該各号に定める期間においても、することができる。
    <sup>art-17-6/par-1 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1</sup>
    A reassessment, determination or assessment determination, or a determination of additional charges, that is set forth in one of the following items may, where the day on which the period specified in that item expires falls after the day on which the period during which a reassessment, determination or assessment determination, or a determination of additional charges, may be made pursuant to the preceding Article expires, also be made during the period specified in that item, notwithstanding that Article.
    <sup>machine translation, not official</sup>

      **一**  更正、決定若しくは賦課決定に係る審査請求についての裁決（第五十九条第二項、第七十二条の五十四第五項若しくは第三百二十一条の十五第二項の規定による決定又は同条第七項の規定による裁決を含む。）又は更正、決定若しくは賦課決定に係る訴えについての判決（以下この号において「裁決等」という。）による原処分の異動に伴つて課税標準又は税額に異動を生ずべき地方税（当該裁決等に係る地方税の属する税目に属するものに限る。）で当該裁決等を受けた者に係るものについての更正、決定若しくは賦課決定又は当該更正若しくは決定に伴う当該地方税に係る加算金の決定　当該裁決等があつた日の翌日から起算して六月間
      <sup>art-17-6/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-1</sup>
      A ruling on a request for review concerning a reassessment, determination or assessment determination (including a decision under Article 59, paragraph (2), Article 72-54, paragraph (5) or Article 321-15, paragraph (2), or a ruling under Article 321-15, paragraph (7)) or a judgment on an action concerning a reassessment, determination or assessment determination (hereinafter in this item referred to as a "determination, etc."): for a reassessment, determination or assessment determination of a local tax (limited to one belonging to the tax category to which the local tax relating to that determination, etc. belongs) whose tax base or tax amount is to change owing to a change to the original disposition by that determination, etc., and that relates to the person who received that determination, etc., or for a determination of additional charges relating to that local tax accompanying that reassessment or determination, six months counting from the day following the day on which that determination, etc. was made;
      <sup>machine translation, not official</sup>

      **二**  第八条第一項（第八条の四第二項において準用する場合を含む。）又は第八条の二第二項（第八条の三第二項において準用する場合を含む。）の規定による申出に係る決定、裁決又は判決に基づいてする更正、決定又は賦課決定　当該決定、裁決又は判決があつた日の翌日から起算して六月間
      <sup>art-17-6/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-2</sup>
      A reassessment, determination or assessment determination made on the basis of a decision, ruling or judgment relating to a petition under Article 8, paragraph (1) (including where applied mutatis mutandis pursuant to Article 8-4, paragraph (2)) or Article 8-2, paragraph (2) (including where applied mutatis mutandis pursuant to Article 8-3, paragraph (2)): six months counting from the day following the day on which that decision, ruling or judgment was made;
      <sup>machine translation, not official</sup>

      **三**  地方税につきその課税標準の計算の基礎となつた事実のうちに含まれていた無効な行為により生じた経済的成果がその行為の無効であることに基因して失われたこと、当該事実のうちに含まれていた取り消しうべき行為が取り消されたことその他これらに準ずる政令で定める理由に基づいてする更正若しくは賦課決定（その地方税の課税標準又は税額を減少させるものに限る。）又は当該更正に伴う当該地方税に係る加算金の決定　当該理由が生じた日の翌日から起算して三年間
      <sup>art-17-6/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-3</sup>
      A reassessment or assessment determination (limited to one that reduces the tax base or tax amount of that local tax) made on the ground that, with respect to a local tax, an economic result arising from a void act included among the facts forming the basis for calculating its tax base has been lost owing to the voidness of that act, that a voidable act included among those facts has been rescinded, or on any other ground equivalent to these specified by Cabinet Order, or a determination of additional charges relating to that local tax accompanying that reassessment: three years counting from the day following the day on which that ground arose;
      <sup>machine translation, not official</sup>

      **四**  第二十条の九の三第一項の規定による更正の請求をすることができる期限について第二十条の五第二項又は第二十条の五の二第一項若しくは第二項の規定の適用がある場合における当該更正の請求に係る更正又は当該更正に伴う加算金の決定　当該更正の請求があつた日の翌日から起算して六月間
      <sup>art-17-6/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-4</sup>
      Where Article 20-5, paragraph (2) or Article 20-5-2, paragraph (1) or (2) applies to the deadline by which a request for reassessment under Article 20-9-3, paragraph (1) may be made, a reassessment relating to that request for reassessment or a determination of additional charges accompanying that reassessment: six months counting from the day following the day on which that request for reassessment was made.
      <sup>machine translation, not official</sup>

    **第二項**  前項第一号に規定する当該裁決等を受けた者には、当該受けた者が分割等（分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡をいう。以下この項において同じ。）に係る分割法人等（同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人をいう。以下この項において同じ。）である場合には当該分割等に係る分割承継法人等（同法第二条第十二号の三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人をいう。以下この項において同じ。）を含むものとし、当該受けた者が分割等に係る分割承継法人等である場合には当該分割等に係る分割法人等を含むものとし、当該受けた者が同法第二条第十二号の七の二に規定する通算法人（以下この項において「通算法人」という。）である場合には他の通算法人を含むものとする。
    <sup>art-17-6/par-2 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-2</sup>
    A person who received the determination, etc. prescribed in item (i) of the preceding paragraph includes, where that person is a split corporation, etc. (meaning a split corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article, a corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article, or a corporation that transferred an asset subject to adjustment of gains or losses on transfer prescribed in Article 61-11, paragraph (1) of that Act; the same applies hereinafter in this paragraph) relating to a corporate split, etc. (meaning a split, a capital contribution in kind, a distribution in kind prescribed in Article 2, item (xii)-5-2 of that Act, or the transfer of an asset subject to adjustment of gains or losses on transfer prescribed in Article 61-11, paragraph (1) of that Act to which that paragraph applies; the same applies hereinafter in this paragraph), the successor corporation in a split, etc. relating to that corporate split, etc. (meaning a successor corporation in a split prescribed in Article 2, item (xii)-3 of that Act, a corporation receiving a capital contribution in kind prescribed in item (xii)-5 of that Article, a corporation receiving a distribution in kind prescribed in item (xii)-5-3 of that Article, or a transferee corporation prescribed in Article 61-11, paragraph (2) of that Act; the same applies hereinafter in this paragraph); includes, where that person is a successor corporation in a split, etc. relating to a corporate split, etc., the split corporation, etc. relating to that corporate split, etc.; and includes, where that person is a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of that Act (hereinafter in this paragraph referred to as a "group tax sharing corporation"), the other group tax sharing corporations.
    <sup>machine translation, not official</sup>

    **第三項**  道府県民税若しくは市町村民税の所得割（所得税の課税標準を基準として課するものに限る。）若しくは法人税割、事業税（収入金額を課税標準として課するもの及び法人税が課されない法人に対して課するもの並びに第七十二条の五十第二項の規定により課するものを除く。）又は地方消費税に係る更正、決定又は賦課決定で次の各号に掲げる場合においてするものは、当該各号に定める日の翌日から起算して二年を経過する日が、前条又は第一項の規定により更正、決定又は賦課決定をすることができる期間の満了する日後に到来するときは、前条又は第一項の規定にかかわらず、当該各号に定める日の翌日から起算して二年間においても、することができる。当該所得割若しくは法人税割とあわせて課する均等割に係る更正、決定若しくは賦課決定又は当該事業税若しくは地方消費税に係る加算金の決定についても、また同様とする。
    <sup>art-17-6/par-3 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3</sup>
    A reassessment, determination or assessment determination relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax (limited to one imposed on the basis of the tax base of income tax) or the corporation tax levy, to enterprise tax (excluding enterprise tax imposed on revenue as the tax base, enterprise tax imposed on a corporation on which corporation tax is not imposed, and enterprise tax imposed pursuant to Article 72-50, paragraph (2)), or to local consumption tax, that is made in a case set forth in one of the following items may, where the day on which two years have elapsed counting from the day following the day specified in that item falls after the day on which the period during which a reassessment, determination or assessment determination may be made pursuant to the preceding Article or paragraph (1) expires, also be made within two years counting from the day following the day specified in that item, notwithstanding the preceding Article or paragraph (1). The same applies to a reassessment, determination or assessment determination relating to the per capita levy imposed together with that income levy or corporation tax levy, or a determination of additional charges relating to that enterprise tax or local consumption tax.
    <sup>machine translation, not official</sup>

      **一**  所得税、法人税又は消費税について更正（国税通則法第七十条第二項に規定する更正で同条第一項第一号に定める期限から五年を経過した日以後において行われるものを除く。）又は決定があつた場合　当該更正又は決定の通知が発せられた日
      <sup>art-17-6/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3/item-1</sup>
      Where a reassessment (excluding a reassessment prescribed in Article 70, paragraph (2) of the Act on General Rules for National Taxes that is made on or after the day on which five years have elapsed from the deadline specified in paragraph (1), item (i) of that Article) or a determination has been made for income tax, corporation tax or consumption tax: the day on which notice of that reassessment or determination was issued;
      <sup>machine translation, not official</sup>

      **二**  所得税、法人税又は消費税に係る期限後申告書（所得税法第百二十条第一項に規定する所得税の額の合計額が配当控除の額を超えるときで、同項に規定する控除しきれなかつた外国税額控除の額、控除しきれなかつた源泉徴収税額又は控除しきれなかつた予納税額がある場合において同法第百二十二条第一項、第百二十五条第二項又は第百二十七条第二項の規定により提出する申告書を含む。）又は修正申告書の提出があつた場合　当該提出があつた日
      <sup>art-17-6/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3/item-2</sup>
      Where a return filed after the due date for payment of income tax, corporation tax or consumption tax (including a return submitted pursuant to Article 122, paragraph (1), Article 125, paragraph (2) or Article 127, paragraph (2) of the Income Tax Act in a case where the total amount of income tax prescribed in Article 120, paragraph (1) of that Act exceeds the amount of the dividend credit and there is an amount of foreign tax credit that could not be fully deducted as prescribed in that paragraph, an amount of withholding tax that could not be fully deducted, or an amount of prepaid tax that could not be fully deducted) or an amended return has been submitted: the day of that submission;
      <sup>machine translation, not official</sup>

      **三**  所得税、法人税又は消費税に係る不服申立て又は訴えについての決定、裁決又は判決（以下この号において「裁決等」という。）があつた場合（当該裁決等に基づいて当該所得税、法人税又は消費税について更正又は決定があつた場合を除く。）　当該裁決等があつた日
      <sup>art-17-6/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/art-17-6/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3/item-3</sup>
      Where a decision, ruling or judgment on an appeal or an action concerning income tax, corporation tax or consumption tax (hereinafter in this item referred to as a "determination, etc.") has been made (excluding a case where a reassessment or determination has been made on that income tax, corporation tax or consumption tax on the basis of that determination, etc.): the day on which that determination, etc. was made.
      <sup>machine translation, not official</sup>

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## Cites
- art-17-6/par-1: 前条 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/ja/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5
- art-17-6/par-1/item-1: 第五十九条第二項 → 地方税法 第五十九条第二項 (Article 59, paragraph (2)), art-59/par-2 — https://japanlaw.org/ja/local-tax-act/art-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-59/par-2
- art-17-6/par-1/item-1: 第七十二条の五十四第五項 → 地方税法 第七十二条の五十四第五項 (Article 72-54, paragraph (5)), art-72-54/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-54/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-54/par-5
- art-17-6/par-1/item-1: 第三百二十一条の十五第二項 → 地方税法 第三百二十一条の十五第二項 (Article 321-15, paragraph (2)), art-321-15/par-2 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-2 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-2
- art-17-6/par-1/item-1: 同条第七項 → 地方税法 第三百二十一条の十五第七項 (Article 321-15, paragraph (7)), art-321-15/par-7 — https://japanlaw.org/ja/local-tax-act/art-321-15/par-7 · https://japanlaw.org/l/325AC0000000226/art-321-15/par-7
- art-17-6/par-1/item-1: この号 → 地方税法 第十七条の六第一項第一号 (Article 17-6, paragraph (1), item (i)), art-17-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-1
- art-17-6/par-1/item-2: 第八条第一項 → 地方税法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/ja/local-tax-act/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-8/par-1
- art-17-6/par-1/item-2: 第八条の四第二項 → 地方税法 第八条の四第二項 (Article 8-4, paragraph (2)), art-8-4/par-2 — https://japanlaw.org/ja/local-tax-act/art-8-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-4/par-2
- art-17-6/par-1/item-2: 第八条の二第二項 → 地方税法 第八条の二第二項 (Article 8-2, paragraph (2)), art-8-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-8-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-2/par-2
- art-17-6/par-1/item-2: 第八条の三第二項 → 地方税法 第八条の三第二項 (Article 8-3, paragraph (2)), art-8-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-8-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-8-3/par-2
- art-17-6/par-1/item-4: 第二十条の九の三第一項 → 地方税法 第二十条の九の三第一項 (Article 20-9-3, paragraph (1)), art-20-9-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-1
- art-17-6/par-1/item-4: 第二十条の五第二項 → 地方税法 第二十条の五第二項 (Article 20-5, paragraph (2)), art-20-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5/par-2
- art-17-6/par-1/item-4: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-1
- art-17-6/par-1/item-4: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2
- art-17-6/par-2: 前項第一号 → 地方税法 第十七条の六第一項第一号 (Article 17-6, paragraph (1), item (i)), art-17-6/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-1
- art-17-6/par-2: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-17-6/par-2: 同法第六十一条の十一第一項 → 法人税法 第六十一条の十一第一項 (Article 61-11, paragraph (1)), art-61-11/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-1 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-1
- art-17-6/par-2: この項 → 地方税法 第十七条の六第二項 (Article 17-6, paragraph (2)), art-17-6/par-2 — https://japanlaw.org/ja/local-tax-act/art-17-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-2
- art-17-6/par-2: 同法第二条第十二号の二 → 法人税法 第二条第一項第十二号の二 (Article 2, paragraph (1), item (xii-2)), art-2/par-1/item-12-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-2
- art-17-6/par-2: 同条第十二号の四 → 法人税法 第二条第一項第十二号の四 (Article 2, paragraph (1), item (xii-4)), art-2/par-1/item-12-4 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-4 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-4
- art-17-6/par-2: 同法第二条第十二号の三 → 法人税法 第二条第一項第十二号の三 (Article 2, paragraph (1), item (xii-3)), art-2/par-1/item-12-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-3
- art-17-6/par-2: 同条第十二号の五 → 法人税法 第二条第一項第十二号の五 (Article 2, paragraph (1), item (xii-5)), art-2/par-1/item-12-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5
- art-17-6/par-2: 同条第十二号の五の三 → 法人税法 第二条第一項第十二号の五の三 (Article 2, paragraph (1), item (xii-5-3)), art-2/par-1/item-12-5-3 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-3 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-3
- art-17-6/par-2: 同法第六十一条の十一第二項 → 法人税法 第六十一条の十一第二項 (Article 61-11, paragraph (2)), art-61-11/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-61-11/par-2 · https://japanlaw.org/l/340AC0000000034/art-61-11/par-2
- art-17-6/par-2: 同法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2
- art-17-6/par-3: 第七十二条の五十第二項 → 地方税法 第七十二条の五十第二項 (Article 72-50, paragraph (2)), art-72-50/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-50/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-50/par-2
- art-17-6/par-3: 前条 → 地方税法 第十七条の五 (Article 17-5), art-17-5 — https://japanlaw.org/ja/local-tax-act/art-17-5 · https://japanlaw.org/l/325AC0000000226/art-17-5
- art-17-6/par-3: 第一項 → 地方税法 第十七条の五第一項 (Article 17-5, paragraph (1)), art-17-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-17-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-1
- art-17-6/par-3/item-1: 国税通則法第七十条第二項 → 国税通則法 第七十条第二項 (Article 70, paragraph (2)), art-70/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-2 · https://japanlaw.org/l/337AC0000000066/art-70/par-2
- art-17-6/par-3/item-1: 同条第一項第一号 → 国税通則法 第七十条第一項第一号 (Article 70, paragraph (1), item (i)), art-70/par-1/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-70/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-70/par-1/item-1
- art-17-6/par-3/item-2: 所得税法第百二十条第一項 → 所得税法 第百二十条第一項 (Article 120, paragraph (1)), art-120/par-1 — https://japanlaw.org/ja/income-tax-act/art-120/par-1 · https://japanlaw.org/l/340AC0000000033/art-120/par-1
- art-17-6/par-3/item-2: 同法第百二十二条第一項 → 所得税法 第百二十二条第一項 (Article 122, paragraph (1)), art-122/par-1 — https://japanlaw.org/ja/income-tax-act/art-122/par-1 · https://japanlaw.org/l/340AC0000000033/art-122/par-1
- art-17-6/par-3/item-2: 第百二十五条第二項 → 所得税法 第百二十五条第二項 (Article 125, paragraph (2)), art-125/par-2 — https://japanlaw.org/ja/income-tax-act/art-125/par-2 · https://japanlaw.org/l/340AC0000000033/art-125/par-2
- art-17-6/par-3/item-2: 第百二十七条第二項 → 所得税法 第百二十七条第二項 (Article 127, paragraph (2)), art-127/par-2 — https://japanlaw.org/ja/income-tax-act/art-127/par-2 · https://japanlaw.org/l/340AC0000000033/art-127/par-2
- art-17-6/par-3/item-3: この号 → 地方税法 第十七条の六第三項第三号 (Article 17-6, paragraph (3), item (iii)), art-17-6/par-3/item-3 — https://japanlaw.org/ja/local-tax-act/art-17-6/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3/item-3

## Cited by

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

- 地方税法 第十七条の六第一項第一号（更正、決定等の期間制限の特例） — https://japanlaw.org/ja/local-tax-act/art-17-6/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-1/item-1
- 地方税法 第十七条の六第二項（更正、決定等の期間制限の特例） — https://japanlaw.org/ja/local-tax-act/art-17-6/par-2 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-2
- 地方税法 第十七条の六第三項第三号（更正、決定等の期間制限の特例） — https://japanlaw.org/ja/local-tax-act/art-17-6/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-17-6/par-3/item-3
- 地方税法 第十八条第一項第一号（地方税の消滅時効） — https://japanlaw.org/ja/local-tax-act/art-18/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-18/par-1/item-1
- 地方税法 第二十条の十二第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-20-12/par-1 · https://japanlaw.org/l/325AC0000000226/art-20-12/par-1
- 地方税法 附則第六条第一項（更正、決定等の期間制限及び消滅時効に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-6/par-1
- 地方税法 附則第二条第一項（更正、決定等の期間制限の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-2/par-1
- 地方税法 附則第二条第一項（更正、決定等の期間制限の特例及び消滅時効に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4251-3/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4251-3/art-2/par-1
- 地方税法 附則第二条第一項（賦課決定の期間制限の特例に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5031-7/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5031-7/art-2/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-013, 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