# 地方税法 / Local Tax Act — 第六百五条 (Article 605)

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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: 第六百五条 (Article 605)（所得税又は法人税に関する書類の供覧等） — address `art-605`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-605
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-605
- 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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### 第六百五条（所得税又は法人税に関する書類の供覧等） — Inspection of Documents Relating to Income Tax or Corporation Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-605 · https://japanlaw.org/ja/local-tax-act/art-605 · https://japanlaw.org/l/325AC0000000226/art-605</sup>

    **第一項**  市町村長が特別土地保有税の賦課徴収について、政府に対し、特別土地保有税の納税義務者で所得税若しくは法人税の納税義務がある個人若しくは法人が政府に提出した申告書若しくは修正申告書又は政府が当該個人若しくは法人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を市町村長又はその指定する職員に閲覧させ、又は記録させるものとする。
    <sup>art-605/par-1 · https://japanlaw.org/ja/local-tax-act/art-605/par-1 · https://japanlaw.org/l/325AC0000000226/art-605/par-1</sup>
    Where the mayor of a municipality, for the purpose of the assessment and collection of the special land holding tax, requests the government to allow inspection or recording of a return or amended return filed with the government by an individual or corporation that is a person liable for the special land holding tax and is liable for income tax or corporation tax, or of documents relating to a reassessment or determination made by the government concerning the tax base or tax amount of that individual or corporation, the government is to allow the mayor of the municipality or a staff member designated by the mayor to inspect or record the relevant documents.
    <sup>machine translation, not official</sup>

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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-20261027T214204-120, 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