# 地方税法 / Local Tax Act — 第五百九十九条 (Article 599)

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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: 第五百九十九条 (Article 599)（特別土地保有税の申告納付） — address `art-599`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-599
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-599
- 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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### 第五百九十九条（特別土地保有税の申告納付） — Filing and Payment of the Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-599 · https://japanlaw.org/ja/local-tax-act/art-599 · https://japanlaw.org/l/325AC0000000226/art-599</sup>

    **第一項**  特別土地保有税の納税義務者は、次の各号に掲げる特別土地保有税の区分に応じ、当該各号に定める日までに、当該特別土地保有税の課税標準額及び税額その他の総務省令で定める事項を記載した申告書を市町村長に提出するとともに、その申告した税額を当該市町村に納付しなければならない。
    <sup>art-599/par-1 · https://japanlaw.org/ja/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1</sup>
    A person liable for the special land holding tax must, by the date specified in each of the following items according to the classification of the special land holding tax listed in that item, submit to the mayor of the municipality a return stating the tax base amount and tax amount of that special land holding tax and other matters specified by Order of the Ministry of Internal Affairs and Communications, and pay the tax amount so reported to that municipality.
    <sup>machine translation, not official</sup>

      **一**  一月一日において基準面積以上の土地を所有する者に係る土地に対して課する特別土地保有税　その年の五月三十一日
      <sup>art-599/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-1</sup>
      The special land holding tax imposed on land with respect to a person who owns land of the threshold area or more on January 1: May 31 of that year
      <sup>machine translation, not official</sup>

      **二**  一月一日前一年以内に基準面積以上の土地を取得した者に係る土地の取得に対して課する特別土地保有税　その年の二月末日
      <sup>art-599/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2</sup>
      The special land holding tax imposed on the acquisition of land with respect to a person who acquired land of the threshold area or more within one year before January 1: the last day of February of that year
      <sup>machine translation, not official</sup>

      **三**  七月一日前一年以内に基準面積以上の土地を取得した者に係る土地の取得に対して課する特別土地保有税　その年の八月三十一日
      <sup>art-599/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3</sup>
      The special land holding tax imposed on the acquisition of land with respect to a person who acquired land of the threshold area or more within one year before July 1: August 31 of that year
      <sup>machine translation, not official</sup>

    **第二項**  前項の課税標準額は、次の各号に定めるところによる。
    <sup>art-599/par-2 · https://japanlaw.org/ja/local-tax-act/art-599/par-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-2</sup>
    The tax base amount under the preceding paragraph is as provided in each of the following items:
    <sup>machine translation, not official</sup>

      **一**  前項第一号の特別土地保有税にあつては、同号に規定する者が一月一日において所有する土地（第五百八十六条第一項若しくは第二項、第五百八十七条第一項又は第五百八十七条の二第一項本文の規定の適用がある土地を除く。）の取得価額の合計額
      <sup>art-599/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-1</sup>
      for the special land holding tax under item (i) of the preceding paragraph, the total acquisition cost of the land owned on January 1 by the person prescribed in that item (excluding land to which Article 586, paragraph (1) or (2), Article 587, paragraph (1), or the main clause of Article 587-2, paragraph (1) applies);
      <sup>machine translation, not official</sup>

      **二**  前項第二号の特別土地保有税にあつては、同号に規定する者が同号に規定する期間内に取得した土地（当該土地の取得について第五百八十六条第一項若しくは第二項又は第五百八十七条第二項の規定の適用があるもの及び土地の取得に対して課する特別土地保有税を既に申告納付した、又は申告納付すべきであつたものを除く。次号において同じ。）の取得価額の合計額
      <sup>art-599/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-2</sup>
      for the special land holding tax under item (ii) of the preceding paragraph, the total acquisition cost of the land acquired by the person prescribed in that item within the period prescribed in that item (excluding land for whose acquisition Article 586, paragraph (1) or (2) or Article 587, paragraph (2) applies, and land for which the special land holding tax imposed on the acquisition of land has already been filed and paid or should have been filed and paid; the same applies in the following item);
      <sup>machine translation, not official</sup>

      **三**  前項第三号の特別土地保有税にあつては、同号に規定する者が同号に規定する期間内に取得した土地の取得価額の合計額
      <sup>art-599/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-3</sup>
      for the special land holding tax under item (iii) of the preceding paragraph, the total acquisition cost of the land acquired by the person prescribed in that item within the period prescribed in that item.
      <sup>machine translation, not official</sup>

---

## Cites
- art-599/par-2: 前項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- art-599/par-2/item-1: 前項第一号 → 地方税法 第五百九十九条第一項第一号 (Article 599, paragraph (1), item (i)), art-599/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-1
- art-599/par-2/item-1: 第五百八十六条第一項 → 地方税法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/ja/local-tax-act/art-586/par-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-1
- art-599/par-2/item-1: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2
- art-599/par-2/item-1: 第五百八十七条第一項 → 地方税法 第五百八十七条第一項 (Article 587, paragraph (1)), art-587/par-1 — https://japanlaw.org/ja/local-tax-act/art-587/par-1 · https://japanlaw.org/l/325AC0000000226/art-587/par-1
- art-599/par-2/item-1: 第五百八十七条の二第一項 → 地方税法 第五百八十七条の二第一項 (Article 587-2, paragraph (1)), art-587-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-587-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-587-2/par-1
- art-599/par-2/item-2: 前項第二号 → 地方税法 第五百九十九条第一項第二号 (Article 599, paragraph (1), item (ii)), art-599/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-2
- art-599/par-2/item-2: 第五百八十六条第一項 → 地方税法 第五百八十六条第一項 (Article 586, paragraph (1)), art-586/par-1 — https://japanlaw.org/ja/local-tax-act/art-586/par-1 · https://japanlaw.org/l/325AC0000000226/art-586/par-1
- art-599/par-2/item-2: 第二項 → 地方税法 第五百八十六条第二項 (Article 586, paragraph (2)), art-586/par-2 — https://japanlaw.org/ja/local-tax-act/art-586/par-2 · https://japanlaw.org/l/325AC0000000226/art-586/par-2
- art-599/par-2/item-2: 第五百八十七条第二項 → 地方税法 第五百八十七条第二項 (Article 587, paragraph (2)), art-587/par-2 — https://japanlaw.org/ja/local-tax-act/art-587/par-2 · https://japanlaw.org/l/325AC0000000226/art-587/par-2
- art-599/par-2/item-2: 次号 → 地方税法 第五百九十九条第二項第三号 (Article 599, paragraph (2), item (iii)), art-599/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-3
- art-599/par-2/item-3: 前項第三号 → 地方税法 第五百九十九条第一項第三号 (Article 599, paragraph (1), item (iii)), art-599/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-599/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-1/item-3

## Cited by

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

- 地方税法 第五百八十五条第三項（特別土地保有税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-585/par-3 · https://japanlaw.org/l/325AC0000000226/art-585/par-3
- 地方税法 第五百八十六条第四項（特別土地保有税の非課税） — https://japanlaw.org/ja/local-tax-act/art-586/par-4 · https://japanlaw.org/l/325AC0000000226/art-586/par-4
- 地方税法 第五百九十五条第一項（特別土地保有税の免税点） — https://japanlaw.org/ja/local-tax-act/art-595/par-1 · https://japanlaw.org/l/325AC0000000226/art-595/par-1
- 地方税法 第五百九十六条第一項第一号（特別土地保有税の税額） — https://japanlaw.org/ja/local-tax-act/art-596/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-1
- 地方税法 第五百九十六条第一項第二号（特別土地保有税の税額） — https://japanlaw.org/ja/local-tax-act/art-596/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-596/par-1/item-2
- 地方税法 第五百九十九条第二項（特別土地保有税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-599/par-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-2
- 地方税法 第五百九十九条第二項第一号（特別土地保有税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-1
- 地方税法 第五百九十九条第二項第二号（特別土地保有税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-2
- 地方税法 第五百九十九条第二項第三号（特別土地保有税の申告納付） — https://japanlaw.org/ja/local-tax-act/art-599/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-599/par-2/item-3
- 地方税法 第六百条第一項（特別土地保有税の期限後申告及び修正申告納付） — https://japanlaw.org/ja/local-tax-act/art-600/par-1 · https://japanlaw.org/l/325AC0000000226/art-600/par-1
- 地方税法 第六百条第二項（特別土地保有税の期限後申告及び修正申告納付） — https://japanlaw.org/ja/local-tax-act/art-600/par-2 · https://japanlaw.org/l/325AC0000000226/art-600/par-2
- 地方税法 第六百条の二第一項（特別土地保有税に係る不申告に関する過料） — https://japanlaw.org/ja/local-tax-act/art-600-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-600-2/par-1
- 地方税法 第六百三条の二第二項 — https://japanlaw.org/ja/local-tax-act/art-603-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-2
- 地方税法 第六百三条の二第五項 — https://japanlaw.org/ja/local-tax-act/art-603-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-5
- 地方税法 第六百四条第三項（特別土地保有税の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-604/par-3 · https://japanlaw.org/l/325AC0000000226/art-604/par-3
- 地方税法 第六百六条第一項（特別土地保有税の更正又は決定） — https://japanlaw.org/ja/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- 地方税法 第六百七条第二項（特別土地保有税の不足税額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2
- 地方税法 第六百八条第一項（納期限後に申告納付する特別土地保有税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-608/par-1 · https://japanlaw.org/l/325AC0000000226/art-608/par-1
- 地方税法 第六百八条第二項（納期限後に申告納付する特別土地保有税の延滞金） — https://japanlaw.org/ja/local-tax-act/art-608/par-2 · https://japanlaw.org/l/325AC0000000226/art-608/par-2
- 地方税法 第六百二十四条第一項（遊休土地に対して課する特別土地保有税の税額） — https://japanlaw.org/ja/local-tax-act/art-624/par-1 · https://japanlaw.org/l/325AC0000000226/art-624/par-1
- 地方税法 第六百二十七条第一項（土地に対して課する特別土地保有税に関する規定の準用） — https://japanlaw.org/ja/local-tax-act/art-627/par-1 · https://japanlaw.org/l/325AC0000000226/art-627/par-1
- 地方税法 附則第三十一条の二の二第一項（特別土地保有税の課税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-2-2/par-1
- 地方税法 附則第十三条第二項（特別土地保有税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3481-23/art-13/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3481-23/art-13/par-2
- 地方税法 附則第十四条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3571-10/art-14/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3571-10/art-14/par-2
- 地方税法 附則第十三条第四項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-13/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-4
- 地方税法 附則第十三条第五項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4031-7/art-13/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4031-7/art-13/par-5
- 地方税法 附則第九条第七項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4101-27/art-9/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4101-27/art-9/par-7
- 地方税法 附則第十条第五項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-10/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-5

---

## 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-20261027T214204-149, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-150, 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