Article 72-89-2Special Provisions on Filing Through the Electronic Data Processing System for Local Tax Procedures
第七十二条の八十九の二（地方税関係手続用電子情報処理組織による申告の特例）
A business operator that is a specified corporation (meaning a specified corporation prescribed in Article 46-2, paragraph (2) of the Consumption Tax Act) (limited to business operators under the paragraphs of Article 72-87, Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article) must, notwithstanding the preceding three Articles, with respect to the filing of the transfer levy that is to be made by a return under the paragraphs of Article 72-87, Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article pursuant to the preceding three Articles (hereinafter in this Article and the following Article referred to as a "tax return, etc."), provide the matters that are to be stated in the tax return, etc. (referred to as "matters stated in a return" in the following paragraph), as provided by Order of the Ministry of Internal Affairs and Communications, to the governor of the prefecture taxing the transfer levy (in the case of a business operator referred to in paragraph (2) of the preceding Article, the prefectural governor prescribed in that paragraph; the same applies in paragraph (3) and the following Article) by a method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and going via the Local Tax Joint Organization (referred to as "the Organization" in paragraph (3) and paragraph (12) of the following Article), as provided by Order of the Ministry of Internal Affairs and Communications.
特定法人（消費税法第四十六条の二第二項に規定する特定法人をいう。）である事業者（第七十二条の八十七各項、第七十二条の八十八第一項及び第二項並びに前条各項の事業者に限る。）は、前三条の規定により、第七十二条の八十七各項、第七十二条の八十八第一項若しくは第二項又は前条各項の規定による申告書（以下この条及び次条において「納税申告書等」という。）により行うこととされている譲渡割の申告については、前三条の規定にかかわらず、総務省令で定めるところにより、納税申告書等に記載すべきものとされている事項（次項において「申告書記載事項」という。）を、総務省令で定めるところにより、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。次条において同じ。）を使用し、かつ、地方税共同機構（第三項及び次条第十二項において「機構」という。）を経由して行う方法により譲渡割課税道府県の知事（前条第二項の事業者にあつては、同項に規定する道府県知事。第三項及び次条において同じ。）に提供することにより、行わなければならない。
With respect to a filing under the preceding paragraph made pursuant to that paragraph, the provisions of this Act or orders under it, and the provisions of other laws and regulations specified by Cabinet Order, apply as though it had been made by a tax return, etc. stating the matters stated in a return.
A filing under paragraph (1) made pursuant to that paragraph is deemed to have reached the governor of the prefecture taxing the transfer levy prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including its input-output device) used by the Organization referred to in Article 762, item (i).
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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)
matters stated in a returnmachine translation
「申告書記載事項」
The matters a tax return (納税申告書) must state, which a corporation or business that is a specified corporation (特定法人) must provide to the prefectural governor or municipal mayor through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), in place of filing the return.
Short name set inArticle 72-89-2, paragraph (1)· applies only in this provision and in Article 72-89-2, paragraph (2)
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