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Article 72-58Obligation of Prefectural Governors to Give Notice

第七十二条の五十八(道府県知事の通知義務)

Where the prefectural governor has determined the income of an individual pursuant to the provisions of the proviso to Article 72-50, paragraph (1) or paragraph (4) of that Article, that prefectural governor (for an individual conducting business with offices or places of business established in two or more prefectures, the prefectural governor of the prefecture where the principal office or place of business is located) is to notify a national tax office, without delay, of the income of the individual relating to that determination.

道府県知事が第七十二条の五十第一項但書又はの規定によつて個人の所得を決定した場合においては、当該道府県知事(二以上の道府県において事務所又は事業所を設けて事業を行う個人に係るものにあつては、主たる事務所又は事業所所在地の道府県知事)は、遅滞なく、当該決定に係る個人の所得を税務官署に通知するものとする。

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