Article 72-79Person Liable for the Transfer Levy Where the Person Carrying Out Taxable Transfers, etc. of Assets or Specified Taxable Purchases Is a Nominal Holder
第七十二条の七十九（課税資産の譲渡等又は特定課税仕入れを行う者が名義人である場合における譲渡割の納税義務者）
Where the person who is considered, in law, to have carried out a taxable transfer, etc. of assets is a mere nominal holder and does not enjoy the consideration for that taxable transfer, etc. of assets, and a person other than that person enjoys the consideration for that taxable transfer, etc. of assets, the provisions of this Section apply on the basis that that taxable transfer, etc. of assets was carried out by the person who enjoys that consideration.
法律上課税資産の譲渡等を行つたとみられる者が単なる名義人であつて、その課税資産の譲渡等に係る対価を享受せず、その者以外の者がその課税資産の譲渡等に係る対価を享受する場合には、当該課税資産の譲渡等は、当該対価を享受する者が行つたものとして、この節の規定を適用する。
If a person who is deemed legally to have made a specified taxable purchase is a mere nominal holder, does not pay the consideration for that specified taxable purchase, and a person other than that person is the person who is to pay the consideration for that specified taxable purchase, the provisions of this Section apply as though that specified taxable purchase had been made by the person who is to pay that consideration.
法律上特定課税仕入れを行つたとみられる者が単なる名義人であつて、その特定課税仕入れに係る対価の支払をせず、その者以外の者がその特定課税仕入れに係る対価を支払うべき者である場合には、当該特定課税仕入れは、当該対価を支払うべき者が行つたものとして、この節の規定を適用する。
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specified taxable purchasemachine translation
「特定課税仕入れ」
For the local consumption tax (地方消費税), a specified taxable purchase as defined in Article 5, paragraph 1 of the Consumption Tax Act, other than one that the Consumption Tax Act, another law or a treaty leaves untaxed or exempts; a business is charged the transfer levy (譲渡割) on these as well as on its taxable transfers of assets, etc. (課税資産の譲渡等).
Defined inArticle 72-78, paragraph (1)· applies only in this section
transfer, etc.machine translation
「譲渡等」
In the provisions on the local consumption tax (地方消費税), a taxable transfer of assets, etc. (課税資産の譲渡等) as defined in Article 2, paragraph 1, item 9 of the Consumption Tax Act, other than specified asset transfers, etc. (特定資産の譲渡等) and those on which that Act, another law or a treaty imposes no consumption tax or which it exempts.
Defined inArticle 72-78, paragraph (1)· applies only in this section