# 地方税法 / Local Tax Act — 第六百七条 (Article 607)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-607. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- 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: 第六百七条 (Article 607)（特別土地保有税の不足税額及びその延滞金の徴収） — address `art-607`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-607
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-607
- 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.

---

### 第六百七条（特別土地保有税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charges on Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-607 · https://japanlaw.org/ja/local-tax-act/art-607 · https://japanlaw.org/l/325AC0000000226/art-607</sup>

    **第一項**  市町村の徴税吏員は、前条第一項から第三項までの規定による更正又は決定があつた場合において、不足税額（更正による不足税額又は決定による税額をいう。以下本節において同じ。）があるときは、同条第四項の通知をした日から一月を経過する日を納期限として、これを徴収しなければならない。
    <sup>art-607/par-1 · https://japanlaw.org/ja/local-tax-act/art-607/par-1 · https://japanlaw.org/l/325AC0000000226/art-607/par-1</sup>
    If a reassessment or determination under paragraphs (1) to (3) of the preceding Article has been made and there is a tax deficiency (meaning the tax deficiency by reassessment or the tax amount by determination; the same applies hereinafter in this Section), a municipal tax collection official must collect it, with the due date for payment being the day on which one month elapses from the day on which the notification under paragraph (4) of that Article was given.
    <sup>machine translation, not official</sup>

    **第二項**  前項の場合には、その不足税額に第五百九十九条第一項の納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限（第六百一条第三項若しくは第四項（これらの規定を第六百二条第二項及び第六百三条の二の二第二項において準用する場合を含む。）、第六百三条第三項又は第六百三条の二第五項の規定により徴収を猶予した税額にあつては、当該猶予した期間の末日。以下本項において同じ。）までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
    <sup>art-607/par-2 · https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2</sup>
    In the case referred to in the preceding paragraph, an amount of delinquency charge calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph (for tax amounts for which collection was deferred under Article 601, paragraph (3) or (4) (including where these provisions are applied mutatis mutandis under Article 602, paragraph (2) and Article 603-2-2, paragraph (2)), Article 603, paragraph (3) or Article 603-2, paragraph (5), the last day of the period of that deferral; the same applies hereinafter in this paragraph), or for the period up to the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 599, paragraph (1) to the day of payment, must be added and collected.
    <sup>machine translation, not official</sup>

    **第三項**  市町村長は、納税者が前条第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
    <sup>art-607/par-3 · https://japanlaw.org/ja/local-tax-act/art-607/par-3 · https://japanlaw.org/l/325AC0000000226/art-607/par-3</sup>
    If the mayor of the municipality finds that there is an unavoidable reason for a taxpayer having received a reassessment or determination under paragraphs (1) to (3) of the preceding Article, the mayor may reduce or exempt the amount of delinquency charge referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

---

## Cites
- art-607/par-1: 前条第一項から第三項まで → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/ja/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-607/par-1: 前条第一項から第三項まで → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/ja/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-607/par-1: 前条第一項から第三項まで → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/ja/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-607/par-1: 同条第四項 → 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-607/par-2: 前項 → 地方税法 第六百七条第一項 (Article 607, paragraph (1)), art-607/par-1 — https://japanlaw.org/ja/local-tax-act/art-607/par-1 · https://japanlaw.org/l/325AC0000000226/art-607/par-1
- art-607/par-2: 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-607/par-2: 第六百一条第三項 → 地方税法 第六百一条第三項 (Article 601, paragraph (3)), art-601/par-3 — https://japanlaw.org/ja/local-tax-act/art-601/par-3 · https://japanlaw.org/l/325AC0000000226/art-601/par-3
- art-607/par-2: 第四項 → 地方税法 第六百一条第四項 (Article 601, paragraph (4)), art-601/par-4 — https://japanlaw.org/ja/local-tax-act/art-601/par-4 · https://japanlaw.org/l/325AC0000000226/art-601/par-4
- art-607/par-2: 第六百二条第二項 → 地方税法 第六百二条第二項 (Article 602, paragraph (2)), art-602/par-2 — https://japanlaw.org/ja/local-tax-act/art-602/par-2 · https://japanlaw.org/l/325AC0000000226/art-602/par-2
- art-607/par-2: 第六百三条の二の二第二項 → 地方税法 第六百三条の二の二第二項 (Article 603-2-2, paragraph (2)), art-603-2-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-603-2-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-603-2-2/par-2
- art-607/par-2: 第六百三条第三項 → 地方税法 第六百三条第三項 (Article 603, paragraph (3)), art-603/par-3 — https://japanlaw.org/ja/local-tax-act/art-603/par-3 · https://japanlaw.org/l/325AC0000000226/art-603/par-3
- art-607/par-2: 第六百三条の二第五項 → 地方税法 第六百三条の二第五項 (Article 603-2, paragraph (5)), art-603-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-603-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-603-2/par-5
- art-607/par-2: 本項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2
- art-607/par-3: 前条第一項から第三項まで → 地方税法 第六百六条第一項 (Article 606, paragraph (1)), art-606/par-1 — https://japanlaw.org/ja/local-tax-act/art-606/par-1 · https://japanlaw.org/l/325AC0000000226/art-606/par-1
- art-607/par-3: 前条第一項から第三項まで → 地方税法 第六百六条第二項 (Article 606, paragraph (2)), art-606/par-2 — https://japanlaw.org/ja/local-tax-act/art-606/par-2 · https://japanlaw.org/l/325AC0000000226/art-606/par-2
- art-607/par-3: 前条第一項から第三項まで → 地方税法 第六百六条第三項 (Article 606, paragraph (3)), art-606/par-3 — https://japanlaw.org/ja/local-tax-act/art-606/par-3 · https://japanlaw.org/l/325AC0000000226/art-606/par-3
- art-607/par-3: 前項 → 地方税法 第六百七条第二項 (Article 607, paragraph (2)), art-607/par-2 — https://japanlaw.org/ja/local-tax-act/art-607/par-2 · https://japanlaw.org/l/325AC0000000226/art-607/par-2

## Cited by

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

- 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 第六百七条第三項（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-3 · https://japanlaw.org/l/325AC0000000226/art-607/par-3
- 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 第六百二十九条第六項（遊休土地に対して課する特別土地保有税の納税義務の免除等） — https://japanlaw.org/ja/local-tax-act/art-629/par-6 · https://japanlaw.org/l/325AC0000000226/art-629/par-6
- 地方税法 附則第三条の二第一項（延滞金及び還付加算金の割合等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-3-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-3-2/par-1
- 地方税法 附則第三十一条の三の二第五項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-2/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-2/par-5
- 地方税法 附則第三十一条の三の三第四項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-3/par-4
- 地方税法 附則第三十一条の三の四第十一項 — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-31-3-4/par-11 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-31-3-4/par-11
- 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 附則第十条第一項（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-1 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-1
- 地方税法 附則第十条第二項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4111-15/art-10/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4111-15/art-10/par-2

---

## 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-20261027T214204-151, 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