Article 72-89-3Special Provisions Where Filing by Electronic Data Processing System for Local Tax Procedures Is Difficult
第七十二条の八十九の三（地方税関係手続用電子情報処理組織による申告が困難である場合の特例）
Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to file a tax return, etc. without applying that paragraph, if it has received the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph for filing a tax return, etc. without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by the governor of that prefecture taxing the transfer levy. The same applies to a filing under paragraph (1) of the preceding Article made within the period designated by the district director under Article 46-3, paragraph (1) of the Consumption Tax Act (including the period deemed to have been so designated as that period under paragraph (5) of that Article) in the case where a business operator referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 46-3, paragraph (2) of that Act to the district director having jurisdiction over its place for tax payment under that paragraph has, by the day before the deadline for filing the tax return, etc., or attached to the tax return, etc. by that deadline, submitted to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article a document specified by Order of the Ministry of Internal Affairs and Communications stating that it has not received the approval under Article 46-3, paragraph (1) of that Act or the disposition of dismissal under paragraph (3) of that Article.
前条第一項の事業者が、電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについて同項に規定する譲渡割課税道府県の知事の承認を受けたときは、当該譲渡割課税道府県の知事が指定する期間内に行う同項の申告については、同条の規定は、適用しない。消費税法第四十六条の三第二項の規定により同項の申請書をその納税地を所轄する税務署長に提出した前条第一項の事業者が、同法第四十六条の三第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書等の提出期限の前日までに、又は納税申告書等に添付して当該提出期限までに、前条第一項に規定する譲渡割課税道府県の知事に提出した場合における当該税務署長が同法第四十六条の三第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う前条第一項の申告についても、同様とする。
A business operator seeking the approval referred to in the first sentence of the preceding paragraph must submit a written application stating the circumstances making it necessary to be subject to the application of the first sentence of that paragraph, the period for which it seeks designation under the first sentence of that paragraph, and other matters specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article, by 15 days before the start date of that period (or, where the date on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under Article 72-88, paragraph (1) (for a return under paragraph (2) of that Article, the deadline for filing on the assumption that the return were a return under paragraph (1) of that Article), and that deadline falls within that period, by that start date).
前項前段の承認を受けようとする事業者は、同項前段の規定の適用を受けることが必要となつた事情、同項前段の規定による指定を受けようとする期間その他総務省令で定める事項を記載した申請書に総務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第七十二条の八十八第一項の規定による申告書の提出期限（同条第二項の規定による申告書にあつては、当該申告書が同条第一項の規定による申告書であるとした場合の提出期限）の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを前条第一項に規定する譲渡割課税道府県の知事に提出しなければならない。
When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
When a prefectural governor, where the written application under paragraph (2) has been submitted, grants the approval referred to in the first sentence of paragraph (1) or makes the disposition of dismissal under the preceding paragraph on that application, the governor must notify the business operator that submitted the application to that effect in writing.
Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).
If a prefectural governor finds that a business operator that is subject to the application of the first sentence of paragraph (1) no longer has difficulty in using the electronic data processing system for local tax procedures, the governor may rescind the approval referred to in the first sentence of that paragraph.
道府県知事は、第一項前段の規定の適用を受けている事業者につき、地方税関係手続用電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項前段の承認を取り消すことができる。
When a prefectural governor makes the disposition referred to in the preceding paragraph, the governor must notify the business operator concerned in that disposition to that effect in writing.
道府県知事は、前項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知しなければならない。
A business operator that is subject to the application of paragraph (1), when it wishes to cease being subject to the application of paragraph (1) with respect to the filing under paragraph (1) of the preceding Article, must submit to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of that Article a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
If, with respect to a business operator subject to the application of the first sentence of paragraph (1), the disposition referred to in paragraph (6) or the submission of the written notification referred to in the preceding paragraph is made, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that business operator newly receives, on or after that day, the approval referred to in the first sentence of that paragraph.
If, with respect to a business operator subject to the application of the second sentence of paragraph (1), the submission of the written notification referred to in paragraph (8) or the disposition under Article 46-3, paragraph (3) or (6) of the Consumption Tax Act is made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that business operator newly submits, on or after that day, the document referred to in the second sentence of that paragraph.
If, where a report has been made under Article 790-2, the Minister for Internal Affairs and Communications finds that, due to a failure of the electronic data processing system for local tax procedures or any other reason, there is a large number of business operators referred to in paragraph (1) of the preceding Article who are found to have difficulty making the filing under that paragraph pursuant to that paragraph, the Minister may designate a period during which a tax return, etc. may be filed without applying that paragraph.
When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.
When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.
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prefecture taxing the transfer levymachine translation
「譲渡割課税道府県」
The prefecture where a business's place listed for its category in Article 72-78, paragraph 2 lies (an individual's address, residence or office, a corporation's head office or office, or a place a Cabinet Order (政令) sets), to whose governor the business files its returns of the transfer levy of the local consumption tax (譲渡割) and to which it pays it.
Short name set inArticle 72-87, paragraph (1)· applies only in this subsection
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 72-89-2, paragraph (1)· applies only in this provision and in Article 72-89-3
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 72-89-2, paragraph (1)· applies only in this provision and in Article 72-89-2, paragraph (3); and Article 72-89-3, paragraph (12)
tax return, etc.machine translation
「納税申告書等」
A return for the transfer levy (譲渡割) of local consumption tax (地方消費税) filed under Article 72-87, Article 72-88, paragraph 1 or 2, or Article 72-89.
Short name set inArticle 72-89-2, paragraph (1)· applies only in this article and in Article 72-89-3
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.