Supplementary Provisions, Article 9-5Special Provisions on the Filing of the Transfer Levy
第九条の五（譲渡割の申告の特例）
The filing of the transfer levy is, for the time being, notwithstanding Chapter I, Sections 2 through 14, Article 72-89, Article 72-89-3, paragraph (1), latter part and paragraphs (2) through (13), and Article 747-2, paragraph (1), item (iii), to be made to the district director, together with the filing of consumption tax, in accordance with the rules for the filing of consumption tax. In this case, with respect to the application of Article 72-87, Article 72-88, paragraph (1) and the former part of paragraph (2), Article 72-89-2, Article 72-89-3, paragraph (1), former part, and Article 762 relating to the filing under each paragraph of Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2), the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.
| Article 72-87, paragraph (1) | 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") | district director |
| governor of the prefecture taxing the transfer levy | district director | |
| Article 72-87, paragraphs (2) and (3) and Article 72-88, paragraph (1) and the former part of paragraph (2) | governor of the prefecture taxing the transfer levy | district director |
| Article 72-89-2, paragraph (1) | , Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article | , and Article 72-88, paragraphs (1) and (2) |
| ) must, notwithstanding the preceding three Articles | ) must, notwithstanding Article 72-87 and Article 72-88, paragraph (1) and the former part of paragraph (2) | |
| , Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article | or Article 72-88, paragraph (1) or (2) | |
| pursuant to the preceding three Articles | pursuant to Article 72-87 or Article 72-88, paragraph (1) or the former part of paragraph (2) | |
| 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) | by a method specified by Order of the Ministry of Internal Affairs and Communications as a method using an electronic data processing system (meaning an electronic data processing system connecting, by a telecommunications line, a computer (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) used by the National Tax Agency and a computer used by the business operator filing the return) for which notification has been given in advance to the district director | |
| Article 72-89-2, paragraph (3) | the Organization referred to in Article 762, item (i) | the National Tax Agency under that paragraph |
| computer (including its input-output device) | computer | |
| governor of the prefecture taxing the transfer levy prescribed in that paragraph | district director | |
| Article 72-89-3, paragraph (1), former part | paragraph (1) of the preceding Article | subject to the application of Article 46-3, paragraph (1) of the Consumption Tax Act |
| where it is found difficult to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and it is found that a tax return, etc. can be filed without applying that paragraph, if the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph has been received for filing a tax return, etc. without applying that paragraph, that governor of the prefecture taxing the transfer levy | the district director having jurisdiction over the place for tax payment pursuant to that paragraph | |
| the filing under that paragraph | the return under paragraph (1) of the preceding Article | |
| Article 762, item (ii), (b), (1) | and (4), Article 72-89-2, paragraphs (1) and (3) | and (4) |
譲渡割の申告は、当分の間、第一章第二節から第十四節まで、第七十二条の八十九、第七十二条の八十九の三第一項後段及び第二項から第十三項まで並びに第七百四十七条の二第一項第三号の規定にかかわらず、消費税の申告の例により、消費税の申告と併せて、税務署長にしなければならない。この場合において、第七十二条の八十七各項並びに第七十二条の八十八第一項及び第二項前段の規定による申告に係る第七十二条の八十七、第七十二条の八十八第一項及び第二項前段、第七十二条の八十九の二、第七十二条の八十九の三第一項前段並びに第七百六十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句とする。
| 第七十二条の八十七第一項 | 第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県（以下この款において「譲渡割課税道府県」という。）の知事 | 税務署長 |
| 譲渡割課税道府県の知事 | 税務署長 | |
| 第七十二条の八十七第二項及び第三項並びに第七十二条の八十八第一項及び第二項前段 | 譲渡割課税道府県の知事 | 税務署長 |
| 第七十二条の八十九の二第一項 | 、第七十二条の八十八第一項及び第二項並びに前条各項 | 並びに第七十二条の八十八第一項及び第二項 |
| ）は、前三条 | ）は、第七十二条の八十七又は第七十二条の八十八第一項若しくは第二項前段 | |
| 、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 | 又は第七十二条の八十八第一項若しくは第二項 | |
| については、前三条 | については、第七十二条の八十七並びに第七十二条の八十八第一項及び第二項前段 | |
| 、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 | あらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする事業者の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として総務省令で定める方法により | |
| 第七十二条の八十九の二第三項 | 第七百六十二条第一号の機構 | 同項の国税庁 |
| 電子計算機（入出力装置を含む。） | 電子計算機 | |
| 同項に規定する譲渡割課税道府県の知事 | 税務署長 | |
| 第七十二条の八十九の三第一項前段 | 前条第一項の | 消費税法第四十六条の三第一項の規定の適用を受けている |
| 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 | 同項の規定によりその納税地を所轄する税務署長 | |
| 同項の申告 | 前条第一項の申告 | |
| 第七百六十二条第二号ロ（１） | 第四項、第七十二条の八十九の二第一項及び第三項 | 第四項 |
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 inSupplementary Provisions, Article 9-5, paragraph (1)· applies only in this provision 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.