For the local consumption tax, notwithstanding Article 20-4-2, paragraph (1), the amount of consumption tax is the tax base amount.

The rate of the local consumption tax is 22/78.

①If necessary for an examination concerning the assessment and collection of the transfer levy, a prefectural tax collection official may question the following persons, inspect books and documents relating to their business (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been created or retained in lieu of creating or retaining them, those electronic or magnetic records; the same applies in item (i) and item (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof):

②In applying the provisions of the preceding paragraph where there has been a split, a splitting corporation (meaning a corporation that has made a split; the same applies hereinafter in this paragraph) is deemed to be a person found to be under an obligation to carry out the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in item (ii) of the preceding paragraph, and a succeeding corporation in a split (meaning a corporation that has succeeded to the business of the splitting corporation by the split) is deemed to be a person found to have a right to receive the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in that item.

③In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.

④A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).

⑤The authority of a prefectural tax collection official under paragraph (1) or the preceding paragraph must not be interpreted as having been granted for the purpose of a criminal investigation.

①In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:

②If a representative of a corporation (including an administrator of an association or foundation without juridical personality; the same applies in Article 72-91, paragraph (2), Article 72-92, paragraph (2), Article 72-95, paragraph (6), Article 72-102, paragraph (2) and Article 72-109, paragraph (3)), or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding paragraph in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation or person.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

The transfer levy must be collected by the method of filing and payment.

①A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (1) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including an heir who has succeeded to that obligation under Article 59 of that Act (hereinafter referred to as a "succeeding heir" through Article 72-89)) must, by the deadline for filing that return, submit to the governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy") a return stating the amount set forth in Article 42, paragraph (1), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, a return stating an amount calculated as provided by Cabinet Order is deemed to have been filed with the governor of the prefecture taxing the transfer levy on the deadline for filing that return, and that business operator must pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount relating to the return deemed to have been filed, within the time limit for that filing and payment.

②A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (4) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (4), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of the preceding paragraph applies mutatis mutandis.

③A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (6) of the Consumption Tax Act (including where paragraph (8) of that Article or Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (6), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of paragraph (1) applies mutatis mutandis.

①A business operator that is under an obligation to file a return concerning consumption tax under Article 45, paragraph (1) of the Consumption Tax Act (including a succeeding heir, and limited to a person who has the amount of consumption tax set forth in item (iv) of that paragraph that is to be stated in that return) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base, and other necessary matters, and pay to the prefecture taxing the transfer levy the amount of the transfer levy relating to that filing. In this case, the amount of the transfer levy that a business operator who is to pay the transfer levy under the paragraphs of the preceding Article among those business operators is to pay is the amount obtained by deducting from the amount of the transfer levy stated by that business operator in that return the amount of the transfer levy to be paid under the paragraphs of that Article for the taxable period relating to that return (where a return has been filed under paragraph (2) or (3) of the following Article, or a reassessment has been made under Article 72-93, paragraph (2) or (4), in respect of that amount, the amount of the transfer levy after that filing or reassessment (hereinafter in this Subsection referred to as the "interim payment of the transfer levy")).

②A business operator that receives a refund of consumption tax under Article 52, paragraph (1) of the Consumption Tax Act (including a succeeding heir) may submit to the governor of the prefecture taxing the transfer levy a return stating the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78, and other necessary matters. In this case, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the amount of the transfer levy equivalent to that amount to the person who filed the return, or to appropriate it to the unpaid local government levies of that person.

③In the case referred to in paragraph (1), if the amount of the transfer levy calculated on the basis of the amount of consumption tax relating to the return that a business operator files under that paragraph is less than the interim payment of the transfer levy relating to that amount of the transfer levy, or is nil, or in the case referred to in the preceding paragraph, if there is an interim payment of the transfer levy in the taxable period relating to the return under that paragraph, or in any other case specified by Cabinet Order, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the interim payment of the transfer levy equivalent to the amount by which it falls short, or the whole amount of the interim payment of the transfer levy, or to appropriate it to the unpaid local government levies.

①A business operator that is to file a return under paragraph (1) of the preceding Article and paragraph (3) of this Article may, even after the deadline for filing that return, until notice of reassessment or determination under Article 72-93, paragraph (5) is given, file the return under paragraph (1) of the preceding Article and paragraph (3) of this Article and pay the amount of the transfer levy relating to that filing.

②A business operator that has filed a return under each paragraph of Article 72-87, paragraph (1) or (2) of the preceding Article, the preceding paragraph or this paragraph (including a succeeding heir; the same applies hereinafter in this paragraph), or that has been subject to reassessment or determination under Article 72-93, must, if it falls under any of the following items, except where it falls under the following paragraph, without delay, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor who received that return or who made that reassessment or determination an amended return correcting the amount of the transfer levy, or the amount of the refund relating to the transfer levy, stated in that return or stated in the written notice relating to that reassessment or determination, and pay the amount of the transfer levy increased by that filing (in the case of item (ii), the amount of the transfer levy equivalent to the amount of the refund reduced by that filing):

③If a business operator referred to in paragraph (1) or (2) of the preceding Article comes to fall under any of the items of the preceding paragraph by the filing of an amended return concerning consumption tax or by notice of reassessment or determination concerning consumption tax, that business operator must make the filing and payment under that paragraph by the date on which the amount of tax payable on the basis of that amended return or that reassessment or determination is to be paid.