# 地方税法 / Local Tax Act — 第七百十九条 (Article 719) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-719. 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: 第七百十九条 (Article 719)（水利地益税等に係る更正及び決定） — address `art-719` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-719 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-719 - 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. --- ### 第七百十九条（水利地益税等に係る更正及び決定） — Reassessment and Determination Relating to Water Utilization and Land Benefit Tax, etc. caption: machine translation, not official art-719 · https://japanlaw.org/ja/local-tax-act/art-719 · https://japanlaw.org/l/325AC0000000226/art-719 **第一項** 地方団体の長は、第七百十八条第二項の規定による納入申告書の提出があつた場合において、当該納入申告に係る課税標準額又は税額がその調査したところと異なるときは、これを更正することができる。 art-719/par-1 · https://japanlaw.org/ja/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 Where a remittance return under Article 718, paragraph (2) has been submitted, if the tax base amount or tax amount relating to that remittance return differs from what the head of the local government has found by investigation, the head of the local government may reassess it. machine translation, not official **第二項** 地方団体の長は、特別徴収義務者が前項の納入申告書を提出しなかつた場合においては、その調査によつて、納入申告すべき課税標準額及び税額を決定することができる。 art-719/par-2 · https://japanlaw.org/ja/local-tax-act/art-719/par-2 · https://japanlaw.org/l/325AC0000000226/art-719/par-2 Where a special collection agent has not submitted the remittance return referred to in the preceding paragraph, the head of the local government may, on the basis of an investigation, determine the tax base amount and tax amount for which a remittance return should be submitted. machine translation, not official **第三項** 地方団体の長は、前二項の規定によつて更正し、又は決定した課税標準額又は税額について、調査によつて、過大であることを発見した場合、又は過少であり、且つ、過少であることが特別徴収義務者の詐偽その他不正の行為に因るものであることを発見した場合に限り、これを更正することができる。 art-719/par-3 · https://japanlaw.org/ja/local-tax-act/art-719/par-3 · https://japanlaw.org/l/325AC0000000226/art-719/par-3 The head of the local government may reassess the tax base amount or tax amount reassessed or determined under the provisions of the preceding two paragraphs only where the head discovers by investigation that it is excessive, or that it is insufficient and that the insufficiency is due to fraud or other wrongful conduct of the special collection agent. machine translation, not official **第四項** 地方団体の長は、前三項の規定によつて更正し、又は決定した場合においては、遅滞なく、これを特別徴収義務者に通知しなければならない。 art-719/par-4 · https://japanlaw.org/ja/local-tax-act/art-719/par-4 · https://japanlaw.org/l/325AC0000000226/art-719/par-4 Where the head of the local government has made a reassessment or determination under the provisions of the preceding three paragraphs, the head must notify the special collection agent without delay. machine translation, not official --- ## Cites - art-719/par-1: 第七百十八条第二項 → 地方税法 第七百十八条第二項 (Article 718, paragraph (2)), art-718/par-2 — https://japanlaw.org/ja/local-tax-act/art-718/par-2 · https://japanlaw.org/l/325AC0000000226/art-718/par-2 - art-719/par-2: 前項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 - art-719/par-3: 前二項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 - art-719/par-3: 前二項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/art-719/par-2 · https://japanlaw.org/l/325AC0000000226/art-719/par-2 - art-719/par-4: 前三項 → 地方税法 第七百十九条第一項 (Article 719, paragraph (1)), art-719/par-1 — https://japanlaw.org/ja/local-tax-act/art-719/par-1 · https://japanlaw.org/l/325AC0000000226/art-719/par-1 - art-719/par-4: 前三項 → 地方税法 第七百十九条第二項 (Article 719, paragraph (2)), art-719/par-2 — https://japanlaw.org/ja/local-tax-act/art-719/par-2 · https://japanlaw.org/l/325AC0000000226/art-719/par-2 - art-719/par-4: 前三項 → 地方税法 第七百十九条第三項 (Article 719, paragraph (3)), art-719/par-3 — https://japanlaw.org/ja/local-tax-act/art-719/par-3 · https://japanlaw.org/l/325AC0000000226/art-719/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 第七百十九条第二項（水利地益税等に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-719/par-2 · https://japanlaw.org/l/325AC0000000226/art-719/par-2 - 地方税法 第七百十九条第三項（水利地益税等に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-719/par-3 · https://japanlaw.org/l/325AC0000000226/art-719/par-3 - 地方税法 第七百十九条第四項（水利地益税等に係る更正及び決定） — https://japanlaw.org/ja/local-tax-act/art-719/par-4 · https://japanlaw.org/l/325AC0000000226/art-719/par-4 - 地方税法 第七百二十条第一項（水利地益税等に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-720/par-1 · https://japanlaw.org/l/325AC0000000226/art-720/par-1 - 地方税法 第七百二十条第三項（水利地益税等に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/ja/local-tax-act/art-720/par-3 · https://japanlaw.org/l/325AC0000000226/art-720/par-3 - 地方税法 第七百二十一条第一項（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1 - 地方税法 第七百二十一条第二項第一号（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-1 - 地方税法 第七百二十一条第二項第二号（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-2 - 地方税法 第七百二十一条第二項第三号（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-3 - 地方税法 第七百二十一条第三項（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-3 - 地方税法 第七百二十一条第五項第一号（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-1 - 地方税法 第七百二十一条第五項第二号（水利地益税等に係る過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-2 - 地方税法 第七百二十二条第三項第一号（水利地益税等に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-722/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-3/item-1 - 地方税法 第七百二十二条第三項第二号（水利地益税等に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-722/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-3/item-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-20261027T214204-172, 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