# 地方税法 / Local Tax Act — 第六百十条 (Article 610)

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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: 第六百十条 (Article 610)（特別土地保有税の重加算金） — address `art-610`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-610
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-610
- 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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### 第六百十条（特別土地保有税の重加算金） — Substantial Additional Charges on Special Land Holding Tax
<sup>caption: machine translation, not official</sup>
<sup>art-610 · https://japanlaw.org/ja/local-tax-act/art-610 · https://japanlaw.org/l/325AC0000000226/art-610</sup>

    **第一項**  前条第一項の規定に該当する場合において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、市町村長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-610/par-1 · https://japanlaw.org/ja/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1</sup>
    In the case falling under Article 609, paragraph (1), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the mayor of the municipality must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in Article 609, paragraph (1), an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 35 percent.
    <sup>machine translation, not official</sup>

    **第二項**  前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて、申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、市町村長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-610/par-2 · https://japanlaw.org/ja/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2</sup>
    In the case falling under Article 609, paragraph (2) (excluding the case where the proviso to Article 609, paragraph (2) applies), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a return by the deadline for filing, or files a return after the deadline for filing, files an amended return, or files a written request for reassessment, the mayor of the municipality must, in lieu of the amount of additional charge for failure to file prescribed in Article 609, paragraph (2), collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
    <sup>art-610/par-3 · https://japanlaw.org/ja/local-tax-act/art-610/par-3 · https://japanlaw.org/l/325AC0000000226/art-610/par-3</sup>
    In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency due to reassessment or the tax amount increased by the amended return that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in paragraph (2) in the case falling under paragraph (2), respectively.
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、修正申告書の提出又は第六百六条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、特別土地保有税について、不申告加算金等を徴収されたことがある場合
      <sup>art-610/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-610/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-3/item-1</sup>
      In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the return was filed after the deadline for filing, the amended return was filed, or a reassessment or determination under Article 606, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to special land holding tax
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後のその提出、修正申告書の提出又は第六百六条第一項から第三項までの規定による更正若しくは決定に係る特別土地保有税の納税義務が成立した日の属する年の前年及び前々年に納税義務が成立した特別土地保有税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
      <sup>art-610/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-610/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-3/item-2</sup>
      In the case where a specified additional charge for failure to file, etc. has been collected with respect to special land holding tax for which tax liability arose in the year preceding, and the year before the year preceding, the year containing the day on which the tax liability arose for the special land holding tax relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 606, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
      <sup>machine translation, not official</sup>

    **第四項**  市町村長は、前三項の規定に該当する場合において、申告書又は修正申告書の提出について前条第一項ただし書又は第六項に規定する理由があるときは、当該申告により納付すべき税額又は当該修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
    <sup>art-610/par-4 · https://japanlaw.org/ja/local-tax-act/art-610/par-4 · https://japanlaw.org/l/325AC0000000226/art-610/par-4</sup>
    In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to Article 609, paragraph (1) or in Article 609, paragraph (6) with respect to the filing of the return or amended return, the mayor of the municipality does not collect the amount of substantial additional charge calculated on the basis of the tax amount payable under that return or the tax amount increased by that amended return.
    <sup>machine translation, not official</sup>

    **第五項**  市町村長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、納税者に通知しなければならない。
    <sup>art-610/par-5 · https://japanlaw.org/ja/local-tax-act/art-610/par-5 · https://japanlaw.org/l/325AC0000000226/art-610/par-5</sup>
    When the mayor of the municipality has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the mayor must, without delay, notify the taxpayer.
    <sup>machine translation, not official</sup>

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## Cites
- art-610/par-1: 前条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/ja/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- art-610/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- art-610/par-1: 次項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- art-610/par-2: 前条第二項 → 地方税法 第六百九条第二項 (Article 609, paragraph (2)), art-609/par-2 — https://japanlaw.org/ja/local-tax-act/art-609/par-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-2
- art-610/par-3: 前二項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- art-610/par-3: 前二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- art-610/par-3: 第一号 → 地方税法 第六百十条第三項第一号 (Article 610, paragraph (3), item (i)), art-610/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-610/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-3/item-1
- art-610/par-3/item-1: 前二項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- art-610/par-3/item-1: 前二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- art-610/par-3/item-1: 第六百六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-610/par-3/item-1: 第六百六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-610/par-3/item-1: 第六百六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-610/par-3/item-2: 第六百六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-610/par-3/item-2: 第六百六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-610/par-3/item-2: 第六百六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-610/par-4: 前三項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- art-610/par-4: 前三項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2
- art-610/par-4: 前三項 → 地方税法 第六百十条第三項 (Article 610, paragraph (3)), art-610/par-3 — https://japanlaw.org/ja/local-tax-act/art-610/par-3 · https://japanlaw.org/l/325AC0000000226/art-610/par-3
- art-610/par-4: 前条第一項 → 地方税法 第六百九条第一項 (Article 609, paragraph (1)), art-609/par-1 — https://japanlaw.org/ja/local-tax-act/art-609/par-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-1
- art-610/par-4: 第六項 → 地方税法 第六百九条第六項 (Article 609, paragraph (6)), art-609/par-6 — https://japanlaw.org/ja/local-tax-act/art-609/par-6 · https://japanlaw.org/l/325AC0000000226/art-609/par-6
- art-610/par-5: 第一項 → 地方税法 第六百十条第一項 (Article 610, paragraph (1)), art-610/par-1 — https://japanlaw.org/ja/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- art-610/par-5: 第二項 → 地方税法 第六百十条第二項 (Article 610, paragraph (2)), art-610/par-2 — https://japanlaw.org/ja/local-tax-act/art-610/par-2 · https://japanlaw.org/l/325AC0000000226/art-610/par-2

## Cited by

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

- 地方税法 第六百九条第五項第一号（特別土地保有税の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-609/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-1
- 地方税法 第六百九条第五項第二号（特別土地保有税の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-609/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-609/par-5/item-2
- 地方税法 第六百十条第一項（特別土地保有税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-610/par-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-1
- 地方税法 第六百十条第三項（特別土地保有税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-610/par-3 · https://japanlaw.org/l/325AC0000000226/art-610/par-3
- 地方税法 第六百十条第三項第一号（特別土地保有税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-610/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-610/par-3/item-1
- 地方税法 第六百十条第四項（特別土地保有税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-610/par-4 · https://japanlaw.org/l/325AC0000000226/art-610/par-4
- 地方税法 第六百十条第五項（特別土地保有税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-610/par-5 · https://japanlaw.org/l/325AC0000000226/art-610/par-5
- 地方税法 附則第三条第一項（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1
- 地方税法 附則第二十三条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-23/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-23/par-1
- 地方税法 附則第二十一条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-21/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-21/par-1
- 地方税法 附則第二十五条第一項（特別土地保有税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-25/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-25/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-20261027T202151-191, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-191, 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