# 地方税法 / Local Tax Act — 第六百四条 (Article 604)

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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: 第六百四条 (Article 604)（特別土地保有税の脱税に関する罪） — address `art-604`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-604
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-604
- 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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### 第六百四条（特別土地保有税の脱税に関する罪） — Offenses Relating to Evasion of Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-604 · https://japanlaw.org/ja/local-tax-act/art-604 · https://japanlaw.org/l/325AC0000000226/art-604</sup>

    **第一項**  偽りその他不正の行為により特別土地保有税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
    <sup>art-604/par-1 · https://japanlaw.org/ja/local-tax-act/art-604/par-1 · https://japanlaw.org/l/325AC0000000226/art-604/par-1</sup>
    If a person evades the whole or part of the special land holding tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第二項**  前項の免れた税額が百万円をこえる場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円をこえる額でその免れた税額に相当する額以下の額とすることができる。
    <sup>art-604/par-2 · https://japanlaw.org/ja/local-tax-act/art-604/par-2 · https://japanlaw.org/l/325AC0000000226/art-604/par-2</sup>
    If the amount of tax evaded under the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
    <sup>machine translation, not official</sup>

    **第三項**  第一項に規定するもののほか、第五百九十九条第一項の規定による申告書を同項各号に規定する申告書の提出期限までに提出しないことにより、特別土地保有税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
    <sup>art-604/par-3 · https://japanlaw.org/ja/local-tax-act/art-604/par-3 · https://japanlaw.org/l/325AC0000000226/art-604/par-3</sup>
    In addition to what is prescribed in paragraph (1), if a person evades the whole or part of the special land holding tax by failing to file the return under Article 599, paragraph (1) by the deadline for filing the return prescribed in the items of that paragraph, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
    <sup>machine translation, not official</sup>

    **第四項**  前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
    <sup>art-604/par-4 · https://japanlaw.org/ja/local-tax-act/art-604/par-4 · https://japanlaw.org/l/325AC0000000226/art-604/par-4</sup>
    Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
    <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又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
    <sup>art-604/par-5 · https://japanlaw.org/ja/local-tax-act/art-604/par-5 · https://japanlaw.org/l/325AC0000000226/art-604/par-5</sup>
    Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
    <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-604/par-6 · https://japanlaw.org/ja/local-tax-act/art-604/par-6 · https://japanlaw.org/l/325AC0000000226/art-604/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>

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## Cites
- art-604/par-2: 前項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/art-604/par-1 · https://japanlaw.org/l/325AC0000000226/art-604/par-1
- art-604/par-3: 第一項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/art-604/par-1 · https://japanlaw.org/l/325AC0000000226/art-604/par-1
- art-604/par-3: 第五百九十九条第一項 → 地方税法 第五百九十九条第一項 (Article 599, paragraph (1)), art-599/par-1 — https://japanlaw.org/ja/local-tax-act/art-599/par-1 · https://japanlaw.org/l/325AC0000000226/art-599/par-1
- art-604/par-4: 前項 → 地方税法 第六百四条第三項 (Article 604, paragraph (3)), art-604/par-3 — https://japanlaw.org/ja/local-tax-act/art-604/par-3 · https://japanlaw.org/l/325AC0000000226/art-604/par-3
- art-604/par-5: 第一項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/art-604/par-1 · https://japanlaw.org/l/325AC0000000226/art-604/par-1
- art-604/par-5: 第三項 → 地方税法 第六百四条第三項 (Article 604, paragraph (3)), art-604/par-3 — https://japanlaw.org/ja/local-tax-act/art-604/par-3 · https://japanlaw.org/l/325AC0000000226/art-604/par-3
- art-604/par-6: 前項 → 地方税法 第六百四条第五項 (Article 604, paragraph (5)), art-604/par-5 — https://japanlaw.org/ja/local-tax-act/art-604/par-5 · https://japanlaw.org/l/325AC0000000226/art-604/par-5
- art-604/par-6: 第一項 → 地方税法 第六百四条第一項 (Article 604, paragraph (1)), art-604/par-1 — https://japanlaw.org/ja/local-tax-act/art-604/par-1 · https://japanlaw.org/l/325AC0000000226/art-604/par-1

## Cited by

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

- 地方税法 第六百四条第二項（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-2 · https://japanlaw.org/l/325AC0000000226/art-604/par-2
- 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 第六百四条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-604/par-4
- 地方税法 第六百四条第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-604/par-5
- 地方税法 第六百四条第六項（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-6 · https://japanlaw.org/l/325AC0000000226/art-604/par-6

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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-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-151, 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