# 地方税法 / Local Tax Act — 第九十一条 (Article 91)

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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: 第九十一条 (Article 91)（ゴルフ場利用税に係る重加算金） — address `art-91`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-91
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-91
- 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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### 第九十一条（ゴルフ場利用税に係る重加算金） — Substantial Additional Charges in Connection with the Golf Course Use Tax
<sup>caption: machine translation, not official</sup>
<sup>art-91 · https://japanlaw.org/ja/local-tax-act/art-91 · https://japanlaw.org/l/325AC0000000226/art-91</sup>

    **第一項**  前条第一項の規定に該当する場合において、特別徴収義務者が課税標準の総数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、道府県知事は、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金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-91/par-1 · https://japanlaw.org/ja/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1</sup>
    In the case falling under the provisions of paragraph (1) of the preceding Article, where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the total number of the tax base, and has filed a return or a written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as the "written request for reassessment") based on the facts concealed or disguised, the prefectural governor must, as provided by Cabinet Order, collect, in place of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the shortfall amount resulting from the correction that is to form the basis of its calculation by 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、特別徴収義務者が課税標準の総数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、若しくは更正請求書を提出したときは、道府県知事は、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-91/par-2 · https://japanlaw.org/ja/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2</sup>
    In the case falling under the provisions of paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), where a special collection agent has concealed or disguised all or part of the facts that are to form the basis for calculating the total number of the tax base, and, based on the facts concealed or disguised, has failed to file a return by the deadline for filing, or has filed a return after the deadline for filing, or has filed a written request for reassessment, the prefectural governor must, in place of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the amount of tax that is to form the basis of its calculation by 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金額に、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-91/par-3 · https://japanlaw.org/ja/local-tax-act/art-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-91/par-3</sup>
    In the case falling under the preceding two paragraphs, when any of the following items applies (item (i) in the case falling under paragraph (1)), the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those paragraphs, the amount calculated under those paragraphs plus the amount calculated by multiplying, by a rate of 10 percent, in the case falling under paragraph (1), the shortfall amount due to the reassessment forming the basis for calculation prescribed in that paragraph, and in the case falling under the preceding paragraph, the tax amount forming the basis for calculation prescribed in that paragraph.
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する課税標準の総数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又は第八十七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、ゴルフ場利用税について、不申告加算金等を徴収されたことがある場合
      <sup>art-91/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-91/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-3/item-1</sup>
      in the case where, based on the facts concealed or disguised that are to form the basis for calculating the total number of the tax base prescribed in the preceding two paragraphs, an additional charge for failure to file, etc. has been collected for the golf course use tax during the period up to the day five years before the day preceding the day on which a return was filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3) was made;
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後のその提出又は第八十七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ゴルフ場利用税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ゴルフ場利用税について、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-91/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-91/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-3/item-2</sup>
      in the case where, with regard to golf course use tax for which the special collection obligation arose in the year preceding and the year before the year in which falls the day on which the special collection obligation arose for the golf course use tax pertaining to a return filed after the deadline for filing or a reassessment or determination under the provisions of Article 87, paragraphs (1) through (3), a specified additional charge for failure to file, etc. has been collected, or it is found that a determination pertaining to a specified additional charge for failure to file, etc. should be made.
      <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、前二項の規定に該当する場合において、申告書の提出について前条第六項に規定する理由があるときは、当該納入申告に係る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-91/par-4 · https://japanlaw.org/ja/local-tax-act/art-91/par-4 · https://japanlaw.org/l/325AC0000000226/art-91/par-4</sup>
    In the case falling under the preceding two paragraphs, if there is a reason prescribed in paragraph (6) of the preceding Article for the filing of the return, the prefectural governor does not collect the amount of substantial additional charge calculated on the basis of the amount of tax pertaining to the remittance return.
    <sup>machine translation, not official</sup>

    **第五項**  道府県知事は、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、これを特別徴収義務者に通知しなければならない。
    <sup>art-91/par-5 · https://japanlaw.org/ja/local-tax-act/art-91/par-5 · https://japanlaw.org/l/325AC0000000226/art-91/par-5</sup>
    When a prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must notify the special collection agent of it without delay.
    <sup>machine translation, not official</sup>

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## Cites
- art-91/par-1: 前条第一項 → 地方税法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/local-tax-act/art-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-1
- art-91/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-91/par-1: 次項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- art-91/par-2: 前条第二項 → 地方税法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/local-tax-act/art-90/par-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-2
- art-91/par-3: 前二項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/ja/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- art-91/par-3: 前二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- art-91/par-3: 第一号 → 地方税法 第九十一条第三項第一号 (Article 91, paragraph (3), item (i)), art-91/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-91/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-3/item-1
- art-91/par-3/item-1: 前二項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/ja/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- art-91/par-3/item-1: 前二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- art-91/par-3/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-91/par-3/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-91/par-3/item-1: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/ja/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-91/par-3/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/ja/local-tax-act/art-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-87/par-1
- art-91/par-3/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第二項 (Article 87, paragraph (2)), art-87/par-2 — https://japanlaw.org/ja/local-tax-act/art-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-87/par-2
- art-91/par-3/item-2: 第八十七条第一項から第三項まで → 地方税法 第八十七条第三項 (Article 87, paragraph (3)), art-87/par-3 — https://japanlaw.org/ja/local-tax-act/art-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-87/par-3
- art-91/par-4: 前二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2
- art-91/par-4: 前二項 → 地方税法 第九十一条第三項 (Article 91, paragraph (3)), art-91/par-3 — https://japanlaw.org/ja/local-tax-act/art-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-91/par-3
- art-91/par-4: 前条第六項 → 地方税法 第九十条第六項 (Article 90, paragraph (6)), art-90/par-6 — https://japanlaw.org/ja/local-tax-act/art-90/par-6 · https://japanlaw.org/l/325AC0000000226/art-90/par-6
- art-91/par-5: 第一項 → 地方税法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/ja/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- art-91/par-5: 第二項 → 地方税法 第九十一条第二項 (Article 91, paragraph (2)), art-91/par-2 — https://japanlaw.org/ja/local-tax-act/art-91/par-2 · https://japanlaw.org/l/325AC0000000226/art-91/par-2

## Cited by

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

- 地方税法 第九十条第五項第一号（ゴルフ場利用税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-90/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-1
- 地方税法 第九十条第五項第二号（ゴルフ場利用税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-90/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-90/par-5/item-2
- 地方税法 第九十一条第一項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-1
- 地方税法 第九十一条第三項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-91/par-3 · https://japanlaw.org/l/325AC0000000226/art-91/par-3
- 地方税法 第九十一条第三項第一号（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-91/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-91/par-3/item-1
- 地方税法 第九十一条第四項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-91/par-4 · https://japanlaw.org/l/325AC0000000226/art-91/par-4
- 地方税法 第九十一条第五項（ゴルフ場利用税に係る重加算金） — https://japanlaw.org/ja/local-tax-act/art-91/par-5 · https://japanlaw.org/l/325AC0000000226/art-91/par-5
- 地方税法 附則第九条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-9/par-1
- 地方税法 附則第九条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-9/par-1
- 地方税法 附則第十三条第一項（ゴルフ場利用税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-13/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-13/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-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-087, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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