# 地方税法 / Local Tax Act — 第六百八条 (Article 608)

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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: 第六百八条 (Article 608)（納期限後に申告納付する特別土地保有税の延滞金） — address `art-608`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-608
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-608
- 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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### 第六百八条（納期限後に申告納付する特別土地保有税の延滞金） — Delinquency Charges on Special Land Holding Tax Filed and Paid After the Due Date for Payment
<sup>caption: machine translation, not official</sup>
<sup>art-608 · https://japanlaw.org/ja/local-tax-act/art-608 · https://japanlaw.org/l/325AC0000000226/art-608</sup>

    **第一項**  特別土地保有税の納税者は、第五百九十九条第一項の納期限後にその税金を納付する場合には、当該税額に、同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（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、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納付しなければならない。
    <sup>art-608/par-1 · https://japanlaw.org/ja/local-tax-act/art-608/par-1 · https://japanlaw.org/l/325AC0000000226/art-608/par-1</sup>
    When a taxpayer of the special land holding tax pays the tax after the due date for payment under Article 599, paragraph (1), the taxpayer must pay it with an amount of delinquency charge added, which is the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the periods listed in the following items, according to the category of tax amount listed in each item), according to the number of days in the period from the day following the due date for payment referred to in that paragraph to the day of payment.
    <sup>machine translation, not official</sup>

      **一**  その提出期限までに提出した申告書に係る税額（第四号に掲げる税額を除く。次号及び第三号において同じ。）　当該税額に係る納期限の翌日から一月を経過する日までの期間
      <sup>art-608/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-1</sup>
      The tax amount relating to a return filed by the deadline for filing (excluding the tax amount listed in item (iv); the same applies in the following item and item (iii)): the period up to the day on which one month elapses from the day following the due date for payment relating to that tax amount.
      <sup>machine translation, not official</sup>

      **二**  その提出期限後に提出した申告書に係る税額　当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
      <sup>art-608/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-2</sup>
      The tax amount relating to a return filed after the deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day.
      <sup>machine translation, not official</sup>

      **三**  修正申告書に係る税額　修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
      <sup>art-608/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-3</sup>
      Tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day
      <sup>machine translation, not official</sup>

      **四**  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つて徴収を猶予した税額　当該猶予した期間又はその期間の末日の翌日から一月を経過する日までの期間
      <sup>art-608/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4</sup>
      Tax amount for which collection was deferred under Article 601, paragraph (3) or (4) (including as 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 period of that deferral, or the period up to the day on which one month elapses from the day following the last day of that period
      <sup>machine translation, not official</sup>

    **第二項**  市町村長は、納税者が第五百九十九条第一項の納期限までに税金を納付しなかつ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-608/par-2 · https://japanlaw.org/ja/local-tax-act/art-608/par-2 · https://japanlaw.org/l/325AC0000000226/art-608/par-2</sup>
    The mayor of the municipality may reduce or exempt the amount of delinquency charge under the preceding paragraph if the mayor finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment under Article 599, paragraph (1).
    <sup>machine translation, not official</sup>

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## Cites
- art-608/par-1: 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-608/par-1/item-1: 第四号 → 地方税法 第六百八条第一項第四号 (Article 608, paragraph (1), item (iv)), art-608/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-4
- art-608/par-1/item-1: 次号 → 地方税法 第六百八条第一項第二号 (Article 608, paragraph (1), item (ii)), art-608/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-2
- art-608/par-1/item-1: 第三号 → 地方税法 第六百八条第一項第三号 (Article 608, paragraph (1), item (iii)), art-608/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/art-608/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-3
- art-608/par-1/item-4: 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-608/par-1/item-4: 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-608/par-1/item-4: 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-608/par-1/item-4: 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-608/par-1/item-4: 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-608/par-1/item-4: 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-608/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-608/par-2: 前項 → 地方税法 第六百八条第一項 (Article 608, paragraph (1)), art-608/par-1 — https://japanlaw.org/ja/local-tax-act/art-608/par-1 · https://japanlaw.org/l/325AC0000000226/art-608/par-1

## Cited by

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

- 地方税法 第六百八条第一項第一号（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/item-1 · https://japanlaw.org/l/325AC0000000226/art-608/par-1/item-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

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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-20261027T202151-191, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-152, 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