Article 72-94Making Available for Inspection, etc. of Documents Concerning Consumption Tax on Transfers, etc. of Taxable Assets and Specified Taxable Purchases
第七十二条の九十四（課税資産の譲渡等及び特定課税仕入れに係る消費税に関する書類の供覧等）
If a prefectural governor requests the national government, for the assessment and collection of the transfer levy, to allow inspection or recording of returns that persons liable for consumption tax on transfers, etc. of taxable assets and specified taxable purchases submitted to the national government, or of documents relating to reassessments or determinations made by the national government, the national government is to allow the prefectural governor or an official designated by the governor to inspect or record the relevant documents.
When the national government gives notice of a reassessment or determination concerning consumption tax on a transfer, etc. of taxable assets or a specified taxable purchase, it must notify, without delay, the governor of the prefecture taxing the transfer levy as of the first day of the taxable period for the calculation of the amount of consumption tax relating to that reassessment or determination, of the amount of consideration for the transfer, etc. of taxable assets or specified taxable purchase and the amount of consumption tax relating to that reassessment or determination.
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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
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inArticle 72-78, paragraph (3)· applies only in this section
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