# 地方税法 / Local Tax Act — 第六百条 (Article 600)

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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: 第六百条 (Article 600)（特別土地保有税の期限後申告及び修正申告納付） — address `art-600`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-600
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-600
- 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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### 第六百条（特別土地保有税の期限後申告及び修正申告納付） — Return Filed After the Due Date and Filing and Payment by Amended Return for the Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-600 · https://japanlaw.org/ja/local-tax-act/art-600 · https://japanlaw.org/l/325AC0000000226/art-600</sup>

    **第一項**  前条第一項の規定によつて申告書を提出すべき者は、当該申告書の提出期限後においても、第六百六条第四項の規定による決定の通知があるまでは、前条第一項の規定によつて申告納付することができる。
    <sup>art-600/par-1 · https://japanlaw.org/ja/local-tax-act/art-600/par-1 · https://japanlaw.org/l/325AC0000000226/art-600/par-1</sup>
    A person who is to submit a return under paragraph (1) of the preceding Article may, even after the deadline for filing that return, file and pay under that paragraph until notice of a determination under Article 606, paragraph (4) is given.
    <sup>machine translation, not official</sup>

    **第二項**  前条第一項若しくは前項若しくは本項の規定によつて申告書若しくは修正申告書を提出した者又は第六百六条の規定による更正若しくは決定を受けた者は、当該申告書若しくは修正申告書又は当該更正若しくは決定に係る課税標準額又は税額について不足額がある場合には、遅滞なく、総務省令で定める事項を記載した修正申告書を市町村長に提出するとともに、その修正により増加した税額を当該市町村に納付しなければならない。
    <sup>art-600/par-2 · https://japanlaw.org/ja/local-tax-act/art-600/par-2 · https://japanlaw.org/l/325AC0000000226/art-600/par-2</sup>
    A person who has submitted a return or an amended return under paragraph (1) of the preceding Article, the preceding paragraph or this paragraph, or a person who has been subject to a reassessment or determination under Article 606, must, if there is a shortfall in the tax base amount or tax amount relating to that return or amended return or that reassessment or determination, without delay submit to the mayor of the municipality an amended return stating the matters specified by Order of the Ministry of Internal Affairs and Communications, and pay to that municipality the tax amount increased by the amendment.
    <sup>machine translation, not official</sup>

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## Cites
- art-600/par-1: 前条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- art-600/par-1: 第六百六条第四項 → 地方税法 第六百六条第四項 (Article 606, paragraph (4)), art-606/par-4 — https://japanlaw.org/ja/local-tax-act/art-606/par-4 · https://japanlaw.org/l/325AC0000000226/art-606/par-4
- art-600/par-2: 前条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- art-600/par-2: 前項 → 地方税法 第六百条第一項 (Article 600, paragraph (1)), art-600/par-1 — https://japanlaw.org/ja/local-tax-act/art-600/par-1 · https://japanlaw.org/l/325AC0000000226/art-600/par-1
- art-600/par-2: 本項 → 地方税法 第六百条第二項 (Article 600, paragraph (2)), art-600/par-2 — https://japanlaw.org/ja/local-tax-act/art-600/par-2 · https://japanlaw.org/l/325AC0000000226/art-600/par-2
- art-600/par-2: 第六百六条 → 地方税法 第六百六条 (Article 606), art-606 — https://japanlaw.org/ja/local-tax-act/art-606 · https://japanlaw.org/l/325AC0000000226/art-606

## Cited by

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

- 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

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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-20261027T214204-150, 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