# 地方税法 / Local Tax Act — 第七百二十一条 (Article 721)

This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-721. 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: 第七百二十一条 (Article 721)（水利地益税等に係る過少申告加算金及び不申告加算金） — address `art-721`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-721
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-721
- 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.

---

### 第七百二十一条（水利地益税等に係る過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File Relating to Water Utilization and Land Benefit Tax, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-721 · https://japanlaw.org/ja/local-tax-act/art-721 · https://japanlaw.org/l/325AC0000000226/art-721</sup>

  **第一項**  納入申告書の提出期限までにその提出があつた場合（納入申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第七百十九条第一項又は第三項の規定による更正があつたときは、地方団体の長は、当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由がないと認める場合には、当該更正による不足金額（以下この項において「対象不足金額」という。）に百分の十の割合を乗じて計算した金額（当該対象不足金額（当該更正前にその更正に係る水利地益税等について更正があつた場合には、その更正による不足金額の合計額（当該更正前の納入申告に係る課税標準額又は税額に誤りがあつたことについて正当な事由があると認められたときは、その更正による不足金額を控除した金額とし、当該水利地益税等についてその納入すべき金額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の金額に相当する金額を控除した金額とする。）を加算した金額とする。）が納入申告書の提出期限までにその提出があつた場合における当該納入申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足金額が当該超える部分に相当する金額に満たないときは、当該対象不足金額）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。
  <sup>art-721/par-1 · https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1</sup>
  Where a remittance return is submitted by its deadline for filing (including the case where a remittance return is submitted after its deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 719, paragraph (1) or (3) has been made, the head of the local government must, except where the head finds that there are justifiable grounds for the error in the tax base amount or tax amount relating to the remittance return before that reassessment, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the shortfall amount resulting from that reassessment (hereinafter in this paragraph referred to as the "covered shortfall") by a rate of 10 percent (where the covered shortfall (where, before that reassessment, a reassessment has been made with respect to the water utilization and land benefit tax, etc. relating to that reassessment, the amount obtained by adding to it the total of the shortfall amounts resulting from that earlier reassessment (where it is found that there were justifiable grounds for the error in the tax base amount or tax amount relating to the remittance return before that earlier reassessment, the amount after deducting the shortfall amount resulting from that earlier reassessment, and where, with respect to that water utilization and land benefit tax, etc., there has been a reassessment reducing the amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the portion reduced by them)) exceeds the greater of the amount equivalent to the tax amount relating to the remittance return in the case where it was submitted by its deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered shortfall is less than the amount equivalent to the excess portion, the covered shortfall) by a rate of 5 percent).
  <sup>machine translation, not official</sup>

  **第二項**  次の各号のいずれかに該当する場合には、地方団体の長は、当該各号に規定する納入申告、決定又は更正により納入すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、納入申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
  <sup>art-721/par-2 · https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2</sup>
  In any of the following cases, the head of the local government must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount payable as a result of the remittance return, determination or reassessment prescribed in each item by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the remittance return not having been submitted by its deadline for filing.
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後にその提出があつた場合又は第七百十九条第二項の規定による決定があつた場合
    <sup>art-721/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-1</sup>
    Where a remittance return is submitted after its deadline for filing, or a determination under Article 719, paragraph (2) has been made;
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後にその提出があつた後において第七百十九条第一項又は第三項の規定による更正があつた場合
    <sup>art-721/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-2</sup>
    Where, after a remittance return was submitted after its deadline for filing, a reassessment under Article 719, paragraph (1) or (3) has been made;
    <sup>machine translation, not official</sup>

    **三**  第七百十九条第二項の規定による決定があつた後において同条第三項の規定による更正があつた場合
    <sup>art-721/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-3</sup>
    Where, after a determination under Article 719, paragraph (2) was made, a reassessment under paragraph (3) of that Article has been made.
    <sup>machine translation, not official</sup>

  **第三項**  前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納入すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する更正前にされた当該水利地益税等に係る納入申告書の提出期限後の納入申告又は第七百十九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より納入すべき税額の合計額（当該納入すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納入税額」という。）を加算した金額。次項において「加算後累積納入税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納入すべき税額が当該超える部分に相当する金額に満たないときは、当該納入すべき税額）に百分の五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-721/par-3 · https://japanlaw.org/ja/local-tax-act/art-721/par-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-3</sup>
  Where, in a case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), the tax amount payable prescribed in the preceding paragraph (in the case of item (ii) or (iii) of that paragraph, the amount obtained by adding to it the total of the tax amounts payable by a remittance return, relating to the water utilization and land benefit tax, etc. concerned, submitted after its deadline for filing before the reassessment prescribed in those items, or by a reassessment or determination under Article 719, paragraphs (1) to (3) (where there has been a reassessment reducing the tax amount payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment, the amount after deducting the amount equivalent to the tax amount of the portion reduced by them; referred to in the following paragraph as the "cumulative remitted tax amount"); referred to in the following paragraph as the "cumulative remitted tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding the provisions of that paragraph, the amount obtained by adding, to the amount calculated pursuant to the provisions of that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in that paragraph is less than the amount equivalent to that excess portion, that tax amount payable) by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第四項**  第二項の規定に該当する場合において、加算後累積納入税額（当該加算後累積納入税額の計算の基礎となつた事実のうちに同項各号に規定する納入申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該特別徴収義務者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納入税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納入税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
  <sup>art-721/par-4 · https://japanlaw.org/ja/local-tax-act/art-721/par-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4</sup>
  In the case falling under paragraph (2), if the cumulative remitted tax amount after addition (or, where among the facts forming the basis of calculating that cumulative remitted tax amount after addition there is a fact that was not made the basis of calculating the tax amount (including the tax amount equivalent to the amount of a refund) before the remittance return, determination or reassessment prescribed in the items of that paragraph, and it is found that there are no grounds attributable to the special collection agent concerned for this, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative remitted tax amount after addition into the amounts set forth in the following items and multiplying each amount by the rate provided respectively in those items, the total of the amounts calculated by dividing the cumulative remitted tax amount into the amounts set forth in those items and multiplying each amount by the rate provided respectively in those items:
  <sup>machine translation, not official</sup>

    **一**  五十万円以下の部分に相当する金額　百分の十五の割合
    <sup>art-721/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-721/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-4/item-1</sup>
    The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
    <sup>machine translation, not official</sup>

    **二**  五十万円を超え三百万円以下の部分に相当する金額　百分の二十の割合
    <sup>art-721/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-721/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-4/item-2</sup>
    The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
    <sup>machine translation, not official</sup>

    **三**  三百万円を超える部分に相当する金額　百分の三十の割合
    <sup>art-721/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-721/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-4/item-3</sup>
    The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
    <sup>machine translation, not official</sup>

  **第五項**  第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に該当するときは、同項に規定する不申告加算金額は、前三項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、第二項に規定する納入すべき税額に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-721/par-5 · https://japanlaw.org/ja/local-tax-act/art-721/par-5 · https://japanlaw.org/l/325AC0000000226/art-721/par-5</sup>
  In the case falling under paragraph (2), when any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying the tax amount to be remitted prescribed in paragraph (2) by a rate of 10 percent.
  <sup>machine translation, not official</sup>

    **一**  納入申告書の提出期限後のその提出（当該納入申告書に係る水利地益税等について地方団体の長の調査による決定があるべきことを予知してされたものに限る。次号において同じ。）又は第七百十九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、水利地益税等について、不申告加算金（次項の規定の適用があるものを除く。同号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
    <sup>art-721/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-1</sup>
    Where, during the period from the day before the day on which a remittance return was submitted after its deadline for filing (limited to one made with foreknowledge that a determination by an investigation of the head of the local government would be made with respect to the water utilization and land benefit tax, etc. relating to that remittance return; the same applies in the following item) or a reassessment or determination under Article 719, paragraphs (1) to (3) was made, back to the day five years before, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in that item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in paragraph (3), item (i) of the following Article) has been collected with respect to water utilization and land benefit tax, etc.;
    <sup>machine translation, not official</sup>

    **二**  納入申告書の提出期限後のその提出又は第七百十九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水利地益税等の特別徴収義務が成立した日の属する年の前年及び前々年に特別徴収義務が成立した水利地益税等について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）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-721/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-2</sup>
    Where, with respect to water utilization and land benefit tax, etc. for which the special collection obligation arose in the year immediately preceding, and the year before that, the year containing the day on which the special collection obligation arose for the water utilization and land benefit tax, etc. relating to a remittance return submitted after its deadline for filing or a reassessment or determination under Article 719, paragraphs (1) to (3), an additional charge for failure to file or a substantial additional charge (limited to one to which paragraph (2) of the following Article applies) (hereinafter in this item and in paragraph (3), item (ii) of the following Article referred to as "specified additional charge for failure to file, etc.") has been collected, or it is found that a determination should be made concerning a specified additional charge for failure to file, etc.
    <sup>machine translation, not official</sup>

  **第六項**  納入申告書の提出期限後にその提出があつた場合において、その提出が当該納入申告書に係る水利地益税等について地方団体の長の調査による決定があるべきことを予知してされたものでないときは、当該納入申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
  <sup>art-721/par-6 · https://japanlaw.org/ja/local-tax-act/art-721/par-6 · https://japanlaw.org/l/325AC0000000226/art-721/par-6</sup>
  Where a remittance return is submitted after its deadline for filing, if its submission was not made with foreknowledge that a determination by an investigation of the head of the local government would be made with respect to the water utilization and land benefit tax, etc. relating to that remittance return, the amount of additional charge for failure to file prescribed in paragraph (2) relating to the tax amount relating to that remittance return is, notwithstanding the provisions of that paragraph through paragraph (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
  <sup>machine translation, not official</sup>

  **第七項**  地方団体の長は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、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。
  <sup>art-721/par-7 · https://japanlaw.org/ja/local-tax-act/art-721/par-7 · https://japanlaw.org/l/325AC0000000226/art-721/par-7</sup>
  Where the head of the local government has determined the amount of additional charge for understatement to be collected under the provisions of paragraph (1) or the amount of additional charge for failure to file to be collected under the provisions of paragraph (2), the head must notify the special collection agent without delay.
  <sup>machine translation, not official</sup>

  **第八項**  第二項の規定は、第六項の規定に該当する納入申告書の提出があつた場合において、その提出が、納入申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、納入申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
  <sup>art-721/par-8 · https://japanlaw.org/ja/local-tax-act/art-721/par-8 · https://japanlaw.org/l/325AC0000000226/art-721/par-8</sup>
  The provisions of paragraph (2) do not apply when a remittance return falling under paragraph (6) has been filed, if that filing was made in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing the remittance return, and was made by the day on which one month elapses from the deadline for filing the remittance return.
  <sup>machine translation, not official</sup>

---

## Cites
- art-721/par-1: 次項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-1: 第八項 → 地方税法 第七百二十一条第八項 (Article 721, paragraph (8)), art-721/par-8 — https://japanlaw.org/ja/local-tax-act/art-721/par-8 · https://japanlaw.org/l/325AC0000000226/art-721/par-8
- art-721/par-1: この項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1
- art-721/par-1: 第七百十九条第一項 → 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-721/par-1: 第三項 → 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
- art-721/par-2/item-1: 第七百十九条第二項 → 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-721/par-2/item-2: 第七百十九条第一項 → 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-721/par-2/item-2: 第三項 → 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
- art-721/par-2/item-3: 第七百十九条第二項 → 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-721/par-2/item-3: 同条第三項 → 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
- art-721/par-3: 前項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-3: 第八項 → 地方税法 第七百二十一条第八項 (Article 721, paragraph (8)), art-721/par-8 — https://japanlaw.org/ja/local-tax-act/art-721/par-8 · https://japanlaw.org/l/325AC0000000226/art-721/par-8
- art-721/par-3: 次項 → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/art-721/par-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4
- art-721/par-3: 第五項 → 地方税法 第七百二十一条第五項 (Article 721, paragraph (5)), art-721/par-5 — https://japanlaw.org/ja/local-tax-act/art-721/par-5 · https://japanlaw.org/l/325AC0000000226/art-721/par-5
- art-721/par-3: 同項第二号 → 地方税法 第七百二十一条第二項第二号 (Article 721, paragraph (2), item (ii)), art-721/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-2
- art-721/par-3: 第三号 → 地方税法 第七百二十一条第二項第三号 (Article 721, paragraph (2), item (iii)), art-721/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/art-721/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-2/item-3
- art-721/par-3: 第七百十九条第一項から第三項まで → 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-721/par-3: 第七百十九条第一項から第三項まで → 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-721/par-3: 第七百十九条第一項から第三項まで → 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
- art-721/par-4: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-4: 前二項 → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/art-721/par-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-3
- art-721/par-5: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-5: 前三項 → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/art-721/par-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-3
- art-721/par-5: 前三項 → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/art-721/par-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4
- art-721/par-5/item-1: 次号 → 地方税法 第七百二十一条第五項第二号 (Article 721, paragraph (5), item (ii)), art-721/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-2
- art-721/par-5/item-1: 第七百十九条第一項から第三項まで → 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-721/par-5/item-1: 第七百十九条第一項から第三項まで → 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-721/par-5/item-1: 第七百十九条第一項から第三項まで → 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
- art-721/par-5/item-1: 次項 → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/ja/local-tax-act/art-721/par-6 · https://japanlaw.org/l/325AC0000000226/art-721/par-6
- art-721/par-5/item-1: 次条第三項第一号 → 地方税法 第七百二十二条第三項第一号 (Article 722, paragraph (3), item (i)), art-722/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-722/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-3/item-1
- art-721/par-5/item-2: 第七百十九条第一項から第三項まで → 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-721/par-5/item-2: 第七百十九条第一項から第三項まで → 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-721/par-5/item-2: 第七百十九条第一項から第三項まで → 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
- art-721/par-5/item-2: 次条第二項 → 地方税法 第七百二十二条第二項 (Article 722, paragraph (2)), art-722/par-2 — https://japanlaw.org/ja/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2
- art-721/par-5/item-2: この号 → 地方税法 第七百二十一条第五項第二号 (Article 721, paragraph (5), item (ii)), art-721/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-5/item-2
- art-721/par-5/item-2: 次条第三項第二号 → 地方税法 第七百二十二条第三項第二号 (Article 722, paragraph (3), item (ii)), art-722/par-3/item-2 — https://japanlaw.org/ja/local-tax-act/art-722/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-3/item-2
- art-721/par-6: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-6: 同項から第四項まで → 地方税法 第七百二十一条第三項 (Article 721, paragraph (3)), art-721/par-3 — https://japanlaw.org/ja/local-tax-act/art-721/par-3 · https://japanlaw.org/l/325AC0000000226/art-721/par-3
- art-721/par-6: 同項から第四項まで → 地方税法 第七百二十一条第四項 (Article 721, paragraph (4)), art-721/par-4 — https://japanlaw.org/ja/local-tax-act/art-721/par-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4
- art-721/par-7: 第一項 → 地方税法 第七百二十一条第一項 (Article 721, paragraph (1)), art-721/par-1 — https://japanlaw.org/ja/local-tax-act/art-721/par-1 · https://japanlaw.org/l/325AC0000000226/art-721/par-1
- art-721/par-7: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-8: 第二項 → 地方税法 第七百二十一条第二項 (Article 721, paragraph (2)), art-721/par-2 — https://japanlaw.org/ja/local-tax-act/art-721/par-2 · https://japanlaw.org/l/325AC0000000226/art-721/par-2
- art-721/par-8: 第六項 → 地方税法 第七百二十一条第六項 (Article 721, paragraph (6)), art-721/par-6 — https://japanlaw.org/ja/local-tax-act/art-721/par-6 · https://japanlaw.org/l/325AC0000000226/art-721/par-6

## Cited by

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

- 地方税法 第十七条の五第六項（更正、決定等の期間制限） — https://japanlaw.org/ja/local-tax-act/art-17-5/par-6 · https://japanlaw.org/l/325AC0000000226/art-17-5/par-6
- 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 第七百二十一条第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-721/par-4
- 地方税法 第七百二十一条第五項（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-5 · https://japanlaw.org/l/325AC0000000226/art-721/par-5
- 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 第七百二十一条第六項（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-6 · https://japanlaw.org/l/325AC0000000226/art-721/par-6
- 地方税法 第七百二十一条第七項（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-7 · https://japanlaw.org/l/325AC0000000226/art-721/par-7
- 地方税法 第七百二十一条第八項（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-8 · https://japanlaw.org/l/325AC0000000226/art-721/par-8
- 地方税法 第七百二十二条第一項（水利地益税等に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-722/par-1 · https://japanlaw.org/l/325AC0000000226/art-722/par-1
- 地方税法 第七百二十二条第二項（水利地益税等に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-722/par-2 · https://japanlaw.org/l/325AC0000000226/art-722/par-2
- 地方税法 第七百二十二条第四項（水利地益税等に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-722/par-4 · https://japanlaw.org/l/325AC0000000226/art-722/par-4
- 地方税法 附則第十条第一項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1
- 地方税法 附則第六条第一項（過少申告加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3591-7/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3591-7/art-6/par-1
- 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 附則第四条第一項（過少申告加算金及び不申告加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-4/par-1
- 地方税法 附則第四条第一項（不申告加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-4/par-1
- 地方税法 附則第二十八条第一項（水利地益税等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-28/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-28/par-1
- 地方税法 附則第二十六条第一項（水利地益税等に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-26/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-26/par-1

---

## 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-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-172, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-173, 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