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2026年11月1日から施行されている条文です
いまの条文を読む →第七章 電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例（第七百五十五条から第七百五十六条まで）
地方税法等の一部を改正する法律（令和八年法律第二号）による改正後の条文です。変わる言葉に印をつけています。
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地方税関係帳簿及び地方税関係書類については、民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条、第四条及び第六条の規定は、適用しない。
The provisions of Articles 3, 4 and 6 of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. (Act No. 149 of 2004) do not apply to local tax books and local tax documents.
第七百四十八条第一項、第二項若しくは第三項前段、第七百四十九条各項又は第七百五十条第三項のいずれかに規定する総務省令で定めるところに従つて備付け及び保存が行われている地方税関係帳簿又は保存が行われている地方税関係書類に係る電磁的記録又は電子計算機出力マイクロフィルムに対する地方税に関する法令の規定の適用については、当該電磁的記録又は電子計算機出力マイクロフィルムを当該地方税関係帳簿又は当該地方税関係書類とみなす。
With regard to the application of the provisions of laws and regulations on local taxes to an electronic or magnetic record or computer output microfilm relating to local tax books that are kept and preserved, or local tax documents that are preserved, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications prescribed in any of Article 748, paragraph (1), (2) or the first sentence of paragraph (3), each paragraph of Article 749, or Article 750, paragraph (3), that electronic or magnetic record or computer output microfilm is deemed to be those local tax books or those local tax documents.
電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項、第二項若しくは第三項前段又は第五条各項のいずれかの規定により備付け又は保存が行われている電磁的記録又は電子計算機出力マイクロフィルムに対する地方税に関する法令の規定（帳簿又は書類の備付け又は保存に係る規定を除く。）の適用については、当該電磁的記録又は電子計算機出力マイクロフィルムを帳簿又は書類とみなす。
With regard to the application of the provisions of laws and regulations on local taxes (excluding provisions relating to the keeping or preservation of books or documents) to an electronic or magnetic record or computer output microfilm that is kept or preserved under any of Article 4, paragraph (1), (2) or the first sentence of paragraph (3), or each paragraph of Article 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), that electronic or magnetic record or computer output microfilm is deemed to be books or documents.
電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第七条の規定により保存が行われている電磁的記録に対する地方税に関する法令の規定（帳簿又は書類の備付け又は保存に係る規定を除く。）の適用については、当該電磁的記録を書類とみなす。
With regard to the application of the provisions of laws and regulations on local taxes (excluding provisions relating to the keeping or preservation of books or documents) to an electronic or magnetic record that is preserved under Article 7 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, that electronic or magnetic record is deemed to be documents.
第七百四十八条第三項前段に規定する総務省令で定めるところに従つて保存が行われている同項の表の第一号の下欄に掲げる地方税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は第七百五十条第一項の規定により提供が行われた同項の表の第一号の下欄に掲げる地方税関係書類に係る電磁的記録に記録された事項に関し第七十四条の二十四第三項第一号に規定する申告書の提出期限後のその提出、修正申告書の提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた場合において、同条第一項又は第二項の規定に該当するときは、同条第一項又は第二項の重加算金額は、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、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（その金額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく金額として政令で定めるところにより計算した金額）に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。
Where, with regard to matters recorded in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (i) of the table in Article 748, paragraph (3) that is preserved in accordance with the Order of the Ministry of Internal Affairs and Communications prescribed in the first sentence of that paragraph, or that electronic or magnetic record preserved under the second sentence of that paragraph, or in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (i) of the table in Article 750, paragraph (1) that has been provided under that paragraph, there has been the filing, after the deadline for filing it, of a return prescribed in Article 74-24, paragraph (3), item (i), the filing of an amended return, or a reassessment or determination (hereinafter in this paragraph referred to as "return filed after the due date for payment, etc."), and paragraph (1) or (2) of that Article applies, the amount of substantial additional charge under paragraph (1) or (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying by the ratio of 10 percent the amount prescribed in each of the following items for the case set forth in that item (where there are facts that form the basis of calculating that amount other than those relating to matters recorded in those electronic or magnetic records that give rise to the return filed after the due date for payment, etc. (limited to those relating to facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), the amount calculated, as specified by Cabinet Order, as the amount based on the fact relating to matters recorded in an electronic or magnetic record).
第七十四条の二十四第一項の規定に該当する場合 同項に規定する計算の基礎となるべき更正による不足税額又は修正申告により増加した税額
In the case falling under Article 74-24, paragraph (1): the tax deficiency due to reassessment, or the tax increased by an amended return, that is to form the basis of the calculation prescribed in that paragraph;
第七十四条の二十四第二項の規定に該当する場合 同項に規定する計算の基礎となるべき税額
In the case falling under Article 74-24, paragraph (2): the tax amount that is to form the basis of the calculation prescribed in that paragraph.
第七百四十八条第三項前段に規定する総務省令で定めるところに従つて保存が行われている同項の表の第二号若しくは第三号の下欄に掲げる地方税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は第七百五十条第二項の規定により提供が行われた同項に規定する書類に係る電磁的記録に記録された事項に関し第百四十四条の四十八第三項第一号に規定する申告書の提出期限後のその提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた場合において、同条第一項又は第二項の規定に該当するときは、同条第一項又は第二項の重加算金額は、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、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（その金額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく金額として政令で定めるところにより計算した金額）に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。
Where, with regard to matters recorded in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of the rows numbered (ii) or (iii) of the table in Article 748, paragraph (3) that is preserved in accordance with the Order of the Ministry of Internal Affairs and Communications prescribed in the first sentence of that paragraph, or that electronic or magnetic record preserved under the second sentence of that paragraph, or in an electronic or magnetic record relating to the documents prescribed in Article 750, paragraph (2) that has been provided under that paragraph, there has been the filing, after the deadline for filing it, of a return prescribed in Article 144-48, paragraph (3), item (i), or a reassessment or determination (hereinafter in this paragraph referred to as "return filed after the due date for payment, etc."), and paragraph (1) or (2) of that Article applies, the amount of substantial additional charge under paragraph (1) or (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying by the ratio of 10 percent the amount prescribed in each of the following items for the case set forth in that item (where there are facts that form the basis of calculating that amount other than those relating to matters recorded in those electronic or magnetic records that give rise to the return filed after the due date for payment, etc. (limited to those relating to facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), the amount calculated, as specified by Cabinet Order, as the amount based on the fact relating to matters recorded in an electronic or magnetic record).
第百四十四条の四十八第一項の規定に該当する場合 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
In the case falling under Article 144-48, paragraph (1): the shortfall amount due to reassessment that is to form the basis of the calculation prescribed in that paragraph;
第百四十四条の四十八第二項の規定に該当する場合 同項に規定する計算の基礎となるべき税額
In the case falling under Article 144-48, paragraph (2): the tax amount that is to form the basis of the calculation prescribed in that paragraph.
第七百四十八条第三項前段に規定する総務省令で定めるところに従つて保存が行われている同項の表の第四号の下欄に掲げる地方税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は第七百五十条第一項の規定により提供が行われた同項の表の第二号の下欄に掲げる地方税関係書類に係る電磁的記録に記録された事項に関し第四百八十四条第三項第一号に規定する申告書の提出期限後のその提出、修正申告書の提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた場合において、同条第一項又は第二項の規定に該当するときは、同条第一項又は第二項の重加算金額は、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、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（その金額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく金額として政令で定めるところにより計算した金額）に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。
Where, with regard to matters recorded in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (iv) of the table in Article 748, paragraph (3) that is preserved in accordance with the Order of the Ministry of Internal Affairs and Communications prescribed in the first sentence of that paragraph, or that electronic or magnetic record preserved under the second sentence of that paragraph, or in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (ii) of the table in Article 750, paragraph (1) that has been provided under that paragraph, there has been the filing, after the deadline for filing it, of a return prescribed in Article 484, paragraph (3), item (i), the filing of an amended return, or a reassessment or determination (hereinafter in this paragraph referred to as "return filed after the due date for payment, etc."), and paragraph (1) or (2) of that Article applies, the amount of substantial additional charge under paragraph (1) or (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying by the ratio of 10 percent the amount prescribed in each of the following items for the case set forth in that item (where there are facts that form the basis of calculating that amount other than those relating to matters recorded in those electronic or magnetic records that give rise to the return filed after the due date for payment, etc. (limited to those relating to facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), the amount calculated, as specified by Cabinet Order, as the amount based on the fact relating to matters recorded in an electronic or magnetic record).
第四百八十四条第一項の規定に該当する場合 同項に規定する計算の基礎となるべき更正による不足税額又は修正申告により増加した税額
In the case falling under Article 484, paragraph (1): the tax deficiency due to reassessment, or the tax increased by an amended return, that is to form the basis of the calculation prescribed in that paragraph;
第四百八十四条第二項の規定に該当する場合 同項に規定する計算の基礎となるべき税額
In the case falling under Article 484, paragraph (2): the tax amount that is to form the basis of the calculation prescribed in that paragraph.
前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.