# 地方税法 / Local Tax Act — 第二節 (Chapter 2, Section 2)
This is the Markdown twin of https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.
- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第二節 (Chapter 2, Section 2) — address `ch-2/sec-2`
- Text: the text as amended with effect from 2027-04-01, standing until 2027-04-15 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20270401_506AC0000000060)
- URL (this text's page, at this provision): https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#ch-2/sec-2
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/local-tax-act/ch-2/sec-2
- Every provision below carries its address and its place on this text's page on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
---
## 第二節 事業税 — Section 2 Enterprise Tax
heading: machine translation, not official
ch-2/sec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#ch-2/sec-2
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-2/sec-2/subsec-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#ch-2/sec-2/subsec-1
### 第七十二条（事業税に関する用語の意義） — Meanings of the Terms Relating to Enterprise Tax
caption: machine translation, not official
art-72 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72
**第一項** 事業税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-72/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1
For enterprise tax, the meanings of the terms listed in the following items are as provided respectively in those items.
machine translation, not official
**一** 付加価値割 付加価値額により法人の行う事業に対して課する事業税をいう。
art-72/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-1
Value-added levy: enterprise tax imposed on the business conducted by a corporation on the basis of value added;
machine translation, not official
**二** 資本割 資本金等の額により法人の行う事業に対して課する事業税をいう。
art-72/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-2
Capital levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of stated capital, etc.;
machine translation, not official
**三** 所得割 所得により法人の行う事業に対して課する事業税をいう。
art-72/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-3
Income levy: enterprise tax imposed on the business conducted by a corporation on the basis of income;
machine translation, not official
**四** 収入割 収入金額により法人の行う事業に対して課する事業税をいう。
art-72/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-4
Revenue levy: enterprise tax imposed on the business conducted by a corporation on the basis of the amount of revenue;
machine translation, not official
**五** 恒久的施設 次に掲げるものをいう。ただし、我が国が締結した租税に関する二重課税の回避又は脱税の防止のための条約において次に掲げるものと異なる定めがある場合には、当該条約の適用を受ける国内（この法律の施行地をいう。以下この号において同じ。）に本店若しくは主たる事務所若しくは事業所を有しない法人（以下この節において「外国法人」という。）又は国内に主たる事務所若しくは事業所を有しない個人については、当該条約において恒久的施設と定められたもの（国内にあるものに限る。）とする。
art-72/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-5
Permanent establishment: any of the following; provided, however, that where a treaty concerning the avoidance of double taxation or the prevention of tax evasion concluded by Japan provides differently from the following, with regard to a corporation that has no head office or principal office or place of business in Japan (meaning the area where this Act is in force; the same applies hereinafter in this item) (hereinafter in this Section referred to as a "foreign corporation") or an individual who has no principal office or place of business in Japan, it is that which is defined as a permanent establishment in that treaty (limited to that located in Japan):
machine translation, not official
**イ** 外国法人又は国内に主たる事務所若しくは事業所を有しない個人の国内にある支店、工場その他事業を行う一定の場所で政令で定めるもの
art-72/par-1/item-5/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-5/sub-1
a branch, factory or other fixed place of business for conducting business, located in Japan, of a foreign corporation or an individual who has no principal office or place of business in Japan, as specified by Cabinet Order;
machine translation, not official
**ロ** 外国法人又は国内に主たる事務所若しくは事業所を有しない個人の国内にある建設若しくは据付けの工事又はこれらの指揮監督の役務の提供を行う場所その他これに準ずるものとして政令で定めるもの
art-72/par-1/item-5/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-5/sub-2
a place located in Japan where a foreign corporation or an individual who has no principal office or place of business in Japan carries out construction or installation work or the provision of services of directing or supervising such work, or any other place equivalent thereto as specified by Cabinet Order;
machine translation, not official
**ハ** 外国法人又は国内に主たる事務所若しくは事業所を有しない個人が国内に置く自己のために契約を締結する権限のある者その他これに準ずる者で政令で定めるもの
art-72/par-1/item-5/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-5/sub-3
a person who has the authority to conclude contracts on behalf of a foreign corporation or an individual who has no principal office or place of business in Japan and is placed by it in Japan, or any other person equivalent thereto, as specified by Cabinet Order.
machine translation, not official
### 第七十二条の二（事業税の納税義務者等） — Persons Liable for Enterprise Tax, etc.
caption: machine translation, not official
art-72-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2
**第一項** 法人の行う事業に対する事業税は、法人の行う事業に対し、次の各号に掲げる事業の区分に応じ、当該各号に定める額により事務所又は事業所所在の道府県において、その法人に課する。
art-72-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
Enterprise tax on the business conducted by a corporation is imposed on the corporation, with regard to the business it conducts, in the prefecture where its office or place of business is located, by the amount specified in each of the following items according to the classification of business set forth in that item.
machine translation, not official
**一** 次号から第四号までに掲げる事業以外の事業 次に掲げる法人の区分に応じ、それぞれ次に定める額
art-72-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
Businesses other than those listed in the following item through item (iv): the amount specified below according to the classification of corporations set forth below
machine translation, not official
**イ** ロに掲げる法人以外の法人 付加価値割額、資本割額及び所得割額の合算額
art-72-2/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1/sub-1
Corporations other than those listed in (b): the sum of the value-added levy amount, the capital levy amount and the income levy amount;
machine translation, not official
**ロ** 第七十二条の四第一項各号に掲げる法人、第七十二条の五第一項各号に掲げる法人、第七十二条の二十四の七第七項各号に掲げる法人、第四項に規定する人格のない社団等、第五項に規定するみなし課税法人、投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。第七十二条の三十二第二項第三号において同じ。）、特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。第七十二条の三十二第二項第四号において同じ。）並びに一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものを除く。）及び一般財団法人（非営利型法人に該当するものを除く。）（以下ロにおいて「所得等課税法人」という。）並びに所得等課税法人以外の法人で資本金の額若しくは出資金の額が一億円以下のもの又は資本若しくは出資を有しないもの（所得等課税法人以外の法人のうち次に掲げる法人に該当するものを除く。） 所得割額
art-72-2/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1/sub-2
Corporations listed in each item of Article 72-4, paragraph (1), corporations listed in each item of Article 72-5, paragraph (1), corporations listed in each item of Article 72-24-7, paragraph (7), associations or foundations without juridical personality prescribed in paragraph (4), deemed taxable corporations prescribed in paragraph (5), investment corporations (meaning investment corporations prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; the same applies in Article 72-32, paragraph (2), item (iii)), specific purpose companies (meaning specific purpose companies prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; the same applies in Article 72-32, paragraph (2), item (iv)), and general incorporated associations (excluding those falling under non-profit corporations (meaning non-profit corporations prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (excluding those falling under non-profit corporations) (hereinafter in (b) referred to as "corporations taxed on income, etc."), and corporations other than corporations taxed on income, etc. whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less or that have no capital or capital contributions (excluding those falling under the following corporations among the corporations other than corporations taxed on income, etc.): income levy amount
machine translation, not official
**（１）** 特定法人（払込資本の額（法人が株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者から出資を受けた金額として政令で定める金額をいう。以下（１）及び（２）において同じ。）が五十億円を超える法人（ロに掲げる法人を除く。）及び保険業法に規定する相互会社（これに準ずるものとして政令で定めるものを含む。）をいう。以下（１）及び（２）において同じ。）との間に当該特定法人による完全支配関係（法人税法第二条第十二号の七の六に規定する完全支配関係をいう。以下この号及び次項第二号において同じ。）がある法人のうち払込資本の額（地方税法等の一部を改正する法律（令和六年法律第四号）の公布の日以後に当該法人と当該特定法人との間に完全支配関係（当該法人以外の特定法人による完全支配関係に限る。）がある場合その他政令で定める場合において、当該法人が剰余金の配当（払込資本の額のうち政令で定める額の減少に伴うものに限る。以下（１）及び（２）において同じ。）又は出資の払戻しをしたときは、当該剰余金の配当又は出資の払戻しにより減少した払込資本の額を加算した額）が二億円を超えるもの
art-72-2/par-1/item-1/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1/sub-2/sub2-1
Among corporations that have, with a specified corporation (meaning a corporation whose amount of paid-in capital (meaning the amount specified by Cabinet Order as the amount invested in the corporation by its shareholders, or by members of a general partnership company, limited partnership company or limited liability company, or by other investors in the corporation; the same applies hereinafter in (1) and (2)) exceeds 5,000,000,000 yen (excluding corporations listed in (b)), and a mutual company prescribed in the Insurance Business Act (including those specified by Cabinet Order as equivalent thereto); the same applies hereinafter in (1) and (2)), a full controlling interest held by that specified corporation (meaning the full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act; the same applies hereinafter in this item and in item (ii) of the following paragraph), those whose amount of paid-in capital (where, on or after the date of promulgation of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), there is a full controlling interest (limited to one held by a specified corporation other than that corporation) between that corporation and the specified corporation, or in other cases specified by Cabinet Order, and that corporation has paid a dividend of surplus (limited to one accompanying a decrease in the amount specified by Cabinet Order out of the amount of paid-in capital; the same applies hereinafter in (1) and (2)) or made a refund of capital contributions, the amount obtained by adding the amount of paid-in capital decreased by that dividend of surplus or refund of capital contributions) exceeds 200,000,000 yen;
machine translation, not official
**（２）** 法人との間に完全支配関係がある全ての特定法人が有する株式及び出資の全部を当該全ての特定法人のうちいずれか一のものが有するものとみなした場合において当該いずれか一のものと当該法人との間に当該いずれか一のものによる完全支配関係があることとなるときの当該法人のうち払込資本の額（地方税法等の一部を改正する法律（令和六年法律第四号）の公布の日以後に、特定親法人（当該事業年度において当該法人と他の法人との間に当該他の法人による完全支配関係がある場合における当該他の法人をいう。以下（２）において同じ。）と当該法人との間に当該特定親法人による完全支配関係があり、かつ、当該法人との間に完全支配関係がある全ての特定法人が有する株式及び出資の全部を当該全ての特定法人のうちいずれか一のものが有するものとみなした場合において当該いずれか一のものと当該法人との間に当該いずれか一のものによる完全支配関係があることとなるときその他政令で定める場合に、当該法人が剰余金の配当又は出資の払戻しをしたときは、当該剰余金の配当又は出資の払戻しにより減少した払込資本の額を加算した額）が二億円を超えるもの（（１）に掲げる法人を除く。）
art-72-2/par-1/item-1/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1/sub-2/sub2-2
Among corporations in the case where, if all of the shares and capital contributions held by all the specified corporations that have a full controlling interest with the corporation are deemed to be held by any one of those specified corporations, there would be, between that one and the corporation, a full controlling interest held by that one, those whose amount of paid-in capital (where, on or after the date of promulgation of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), there is a full controlling interest held by a specified parent corporation (meaning, where in the relevant business year there is a full controlling interest held by another corporation between the corporation and that other corporation, that other corporation; the same applies hereinafter in (2)) between the specified parent corporation and the corporation and, if all of the shares and capital contributions held by all the specified corporations that have a full controlling interest with the corporation are deemed to be held by any one of those specified corporations, there would be, between that one and the corporation, a full controlling interest held by that one, or in other cases specified by Cabinet Order, and the corporation has paid a dividend of surplus or made a refund of capital contributions, the amount obtained by adding the amount of paid-in capital decreased by that dividend of surplus or refund of capital contributions) exceeds 200,000,000 yen (excluding the corporations listed in (1)).
machine translation, not official
**二** 電気供給業（次号に掲げる事業を除く。）、ガス供給業のうちガス事業法（昭和二十九年法律第五十一号）第二条第五項に規定する一般ガス導管事業及び同条第七項に規定する特定ガス導管事業（以下この節において「導管ガス供給業」という。）、保険業並びに貿易保険業 収入割額
art-72-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
Electricity supply business (excluding the business listed in the following item), among gas supply business, the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act (Act No. 51 of 1954) and the specified gas pipeline business prescribed in paragraph (7) of that Article (hereinafter in this Section referred to as "gas pipeline supply business"), insurance business, and trade insurance business: revenue levy amount;
machine translation, not official
**三** 電気供給業のうち、電気事業法（昭和三十九年法律第百七十号）第二条第一項第二号に規定する小売電気事業（これに準ずるものとして総務省令で定めるものを含む。以下この節において「小売電気事業等」という。）、同項第十四号に規定する発電事業（これに準ずるものとして総務省令で定めるものを含む。以下この節において「発電事業等」という。）及び同項第十五号の三に規定する特定卸供給事業（以下この節において「特定卸供給事業」という。） 次に掲げる法人の区分に応じ、それぞれ次に定める額
art-72-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
Among electricity supply business, the retail electricity business prescribed in Article 2, paragraph (1), item (ii) of the Electricity Business Act (Act No. 170 of 1964) (including that specified by Order of the Ministry of Internal Affairs and Communications as equivalent thereto; hereinafter in this Section referred to as "retail electricity business, etc."), the power generation business prescribed in item (xiv) of that paragraph (including that specified by Order of the Ministry of Internal Affairs and Communications as equivalent thereto; hereinafter in this Section referred to as "power generation business, etc.") and the specified wholesale supply business prescribed in item (xv)-3 of that paragraph (hereinafter in this Section referred to as "specified wholesale supply business"): the amount specified below respectively according to the classification of corporations set forth below
machine translation, not official
**イ** ロに掲げる法人以外の法人 収入割額、付加価値割額及び資本割額の合算額
art-72-2/par-1/item-3/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3/sub-1
Corporations other than those listed in (b): the sum of the revenue levy amount, the value-added levy amount and the capital levy amount;
machine translation, not official
**ロ** 第一号ロに掲げる法人 収入割額及び所得割額の合算額
art-72-2/par-1/item-3/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3/sub-2
Corporations listed in item (i), (b): the sum of the revenue levy amount and the income levy amount.
machine translation, not official
**四** ガス供給業のうち、ガス事業法第二条第十項に規定するガス製造事業者（同法第五十四条の二に規定する特別一般ガス導管事業者に係る同法第三十八条第二項第四号の供給区域内においてガス製造事業（同法第二条第九項に規定するガス製造事業をいう。）を行う者に限る。）が行うもの（導管ガス供給業を除く。第七十二条の二十四の二第一項及び第七十二条の二十四の七第四項において「特定ガス供給業」という。） 収入割額、付加価値割額及び資本割額の合算額
art-72-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
Among gas supply business, that conducted by a gas manufacturer prescribed in Article 2, paragraph (10) of the Gas Business Act (limited to a person that conducts gas manufacturing business (meaning gas manufacturing business prescribed in paragraph (9) of that Article) within the supply area under Article 38, paragraph (2), item (iv) of that Act relating to a special general gas pipeline operator prescribed in Article 54-2 of that Act) (excluding gas pipeline supply business; hereinafter in Article 72-24-2, paragraph (1) and Article 72-24-7, paragraph (4) referred to as "specified gas supply business"): the sum of the revenue levy amount, the value-added levy amount and the capital levy amount.
machine translation, not official
**第二項** 前項の規定を適用する場合において、次の各号に掲げる判定は、当該各号に定める日の現況によるものとする。
art-72-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2
In applying the provisions of the preceding paragraph, the determinations listed in the following items are made according to the status as of the date specified in those items.
machine translation, not official
**一** 資本金の額又は出資金の額が一億円以下の法人であるかどうか及び資本又は出資を有しない法人であるかどうかの判定並びに前項第一号ロ（１）又は（２）に掲げる法人に該当するものであるかどうかの判定に関し必要な事項の判定（次号に掲げる判定を除く。） 当該事業年度終了の日（第七十二条の二十六第一項ただし書の規定により申告納付すべき事業税にあつては同項に規定する六月経過日の前日、第七十二条の二十九第一項、第三項又は第五項の規定により申告納付すべき事業税にあつてはその解散の日）
art-72-2/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2/item-1
The determination of whether a corporation is one whose amount of stated capital or amount of capital contributions is 100,000,000 yen or less and whether it is a corporation that has no capital or capital contributions, and the determination of matters necessary for determining whether it falls under a corporation listed in item (i), (b), (1) or (2) of the preceding paragraph (excluding the determination listed in the following item): the last day of the relevant business year (for enterprise tax to be paid through filing and payment pursuant to the proviso to Article 72-26, paragraph (1), the day before the day on which six months have elapsed prescribed in that paragraph; for enterprise tax to be paid through filing and payment pursuant to Article 72-29, paragraph (1), (3) or (5), the date of its dissolution);
machine translation, not official
**二** 前号に規定する当該事業年度終了の日に法人との間に完全支配関係がある他の法人が当該事業年度において前項第一号ロ（１）又は（２）の特定法人に該当するものであるかどうかの判定に関し必要な事項の判定 同日以前に最後に終了した当該他の法人の事業年度終了の日（当該日がない場合には、当該他の法人の設立の日）
art-72-2/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2/item-2
The determination of matters necessary for determining whether another corporation that has a full controlling interest with a corporation on the last day of the relevant business year prescribed in the preceding item is, in that business year, a specified corporation under item (i), (b), (1) or (2) of the preceding paragraph: the last day of the business year of that other corporation that last ended on or before that day (where there is no such day, the date of establishment of that other corporation).
machine translation, not official
**第三項** 個人の行う事業に対する事業税は、個人の行う第一種事業、第二種事業及び第三種事業に対し、所得を課税標準として事務所又は事業所所在の道府県において、その個人に課する。
art-72-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-3
Enterprise tax on the business conducted by an individual is imposed on the individual, with regard to type 1 business, type 2 business and type 3 business conducted by the individual, in the prefecture where the office or place of business is located, with income as the tax base.
machine translation, not official
**第四項** 法人でない社団又は財団で代表者又は管理人の定めがあり、かつ、収益事業又は法人課税信託（法人税法第二条第二十九号の二に規定する法人課税信託をいう。以下この節において同じ。）の引受けを行うもの（当該社団又は財団で収益事業を廃止したものを含む。以下事業税について「人格のない社団等」という。）は、法人とみなして、この節（第七十二条の三十二を除く。）の規定を適用する。
art-72-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-4
An association or foundation that is not a corporation, that has a representative or administrator designated, and that conducts profit-making business or undertakes a trust subject to corporate taxation (meaning a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 of the Corporation Tax Act; the same applies hereinafter in this Section) (including such an association or foundation that has discontinued the profit-making business; hereinafter referred to as an "association or foundation without juridical personality" with regard to enterprise tax) is deemed to be a corporation, and the provisions of this Section (excluding Article 72-32) apply to it.
machine translation, not official
**第五項** 法人課税信託の引受けを行う個人（以下この節において「みなし課税法人」という。）には、第三項の規定により個人の行う事業に対する事業税を課するほか、法人とみなして、法人の行う事業に対する事業税を課する。
art-72-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-5
An individual who undertakes a trust subject to corporate taxation (hereinafter in this Section referred to as a "deemed taxable corporation") is, in addition to being subject to enterprise tax on the business conducted by an individual pursuant to the provisions of paragraph (3), deemed to be a corporation and subject to enterprise tax on the business conducted by a corporation.
machine translation, not official
**第六項** 外国法人又はこの法律の施行地に主たる事務所若しくは事業所を有しない個人の行う事業に対するこの節の規定の適用については、恒久的施設をもつて、その事務所又は事業所とする。
art-72-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-6
In applying the provisions of this Section to the business conducted by a foreign corporation or by an individual who has no principal office or place of business in the area where this Act is in force, a permanent establishment is regarded as its office or place of business.
machine translation, not official
**第七項** 事務所又は事業所を設けないで行う第一種事業、第二種事業及び第三種事業については、その事業を行う者の住所又は居所のうちその事業と最も関係の深いものをもつて、その事務所又は事業所とみなして、事業税を課する。
art-72-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-7
With regard to type 1 business, type 2 business and type 3 business conducted without establishing an office or place of business, enterprise tax is imposed by deeming, among the domicile or residence of the person who conducts the business, the one most closely related to that business to be its office or place of business.
machine translation, not official
**第八項** 第三項の「第一種事業」とは、次に掲げるものをいう。
art-72-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8
The "type 1 business" referred to in paragraph (3) means any of the following:
machine translation, not official
**一** 物品販売業（動植物その他通常物品といわないものの販売業を含む。）
art-72-2/par-8/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-1
goods sales business (including the business of selling animals, plants and other things not ordinarily called goods);
machine translation, not official
**一の二** 保険業
art-72-2/par-8/item-1-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-1-2
insurance business;
machine translation, not official
**二** 金銭貸付業
art-72-2/par-8/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-2
money lending business;
machine translation, not official
**三** 物品貸付業（動植物その他通常物品といわないものの貸付業を含む。）
art-72-2/par-8/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-3
goods leasing business (including the business of leasing animals, plants and other things not ordinarily called goods);
machine translation, not official
**四** 不動産貸付業
art-72-2/par-8/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-4
real estate leasing business;
machine translation, not official
**五** 製造業（物品の加工修理業を含む。）
art-72-2/par-8/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-5
manufacturing business (including the business of processing and repairing goods);
machine translation, not official
**六** 電気供給業
art-72-2/par-8/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-6
electricity supply business;
machine translation, not official
**七** 土石採取業
art-72-2/par-8/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-7
earth and stone extraction business;
machine translation, not official
**八** 電気通信事業（放送事業を含む。）
art-72-2/par-8/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-8
telecommunications business (including broadcasting business);
machine translation, not official
**九** 運送業
art-72-2/par-8/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-9
transportation business;
machine translation, not official
**十** 運送取扱業
art-72-2/par-8/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-10
transportation handling business;
machine translation, not official
**十一** 船舶定係場業
art-72-2/par-8/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-11
ship mooring facility business;
machine translation, not official
**十二** 倉庫業（物品の寄託を受け、これを保管する業を含む。）
art-72-2/par-8/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-12
warehousing business (including the business of receiving goods on deposit and keeping them in custody);
machine translation, not official
**十三** 駐車場業
art-72-2/par-8/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-13
parking lot business;
machine translation, not official
**十四** 請負業
art-72-2/par-8/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-14
contracting business;
machine translation, not official
**十五** 印刷業
art-72-2/par-8/item-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-15
printing business;
machine translation, not official
**十六** 出版業
art-72-2/par-8/item-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-16
publishing business;
machine translation, not official
**十七** 写真業
art-72-2/par-8/item-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-17
photography business;
machine translation, not official
**十八** 席貸業
art-72-2/par-8/item-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-18
room rental business;
machine translation, not official
**十九** 旅館業
art-72-2/par-8/item-19 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-19
inn business;
machine translation, not official
**二十** 料理店業
art-72-2/par-8/item-20 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-20
restaurant business;
machine translation, not official
**二十一** 飲食店業
art-72-2/par-8/item-21 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-21
eating and drinking establishment business;
machine translation, not official
**二十二** 周旋業
art-72-2/par-8/item-22 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-22
referral business;
machine translation, not official
**二十三** 代理業
art-72-2/par-8/item-23 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-23
agency business;
machine translation, not official
**二十四** 仲立業
art-72-2/par-8/item-24 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-24
brokerage business;
machine translation, not official
**二十五** 問屋業
art-72-2/par-8/item-25 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-25
commission agent business;
machine translation, not official
**二十六** 両替業
art-72-2/par-8/item-26 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-26
currency exchange business;
machine translation, not official
**二十七** 公衆浴場業（第十項第二十号に掲げるものを除く。）
art-72-2/par-8/item-27 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-27
public bath business (excluding that listed in paragraph (10), item (xx));
machine translation, not official
**二十八** 演劇興行業
art-72-2/par-8/item-28 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-28
theatrical performance business;
machine translation, not official
**二十九** 遊技場業
art-72-2/par-8/item-29 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-29
amusement facility business;
machine translation, not official
**三十** 遊覧所業
art-72-2/par-8/item-30 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-30
sightseeing facility business;
machine translation, not official
**三十一** 前各号に掲げる事業に類する事業で政令で定めるもの
art-72-2/par-8/item-31 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-31
businesses equivalent to those listed in the preceding items that are specified by Cabinet Order.
machine translation, not official
**第九項** 第三項の「第二種事業」とは、次に掲げるもので政令で定める主として自家労力を用いて行うもの以外のものをいう。
art-72-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-9
The "type 2 business" referred to in paragraph (3) means any of the following, other than those specified by Cabinet Order as conducted mainly using one's own labor:
machine translation, not official
**一** 畜産業（農業に付随して行うものを除く。）
art-72-2/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-9/item-1
livestock farming (excluding that conducted incidentally to agriculture);
machine translation, not official
**二** 水産業（小規模な水産動植物の採捕の事業として政令で定めるものを除く。）
art-72-2/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-9/item-2
fisheries (excluding that specified by Cabinet Order as the business of catching aquatic animals and plants on a small scale);
machine translation, not official
**三** 前二号に掲げる事業に類する事業で政令で定めるもの（農業を除く。）
art-72-2/par-9/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-9/item-3
businesses equivalent to those listed in the preceding two items that are specified by Cabinet Order (excluding agriculture).
machine translation, not official
**第十項** 第三項の「第三種事業」とは、次に掲げるものをいう。
art-72-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10
The "type 3 business" referred to in paragraph (3) means any of the following:
machine translation, not official
**一** 医業
art-72-2/par-10/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-1
medical business;
machine translation, not official
**二** 歯科医業
art-72-2/par-10/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-2
dental business;
machine translation, not official
**三** 薬剤師業
art-72-2/par-10/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-3
pharmacist business;
machine translation, not official
**四** 削除
art-72-2/par-10/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-4
no English for this paragraph
**五** あん摩、マツサージ又は指圧、はり、きゆう、柔道整復その他の医業に類する事業（両眼の視力を喪失した者その他これに類する政令で定める視力障害のある者が行うものを除く。）
art-72-2/par-10/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-5
anma massage, massage or shiatsu, acupuncture, moxibustion, judo-seifuku (judo therapy), and other businesses similar to medical business (excluding that conducted by a person who has lost the sight of both eyes or by any other person with a visual impairment specified by Cabinet Order as equivalent thereto);
machine translation, not official
**六** 獣医業
art-72-2/par-10/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-6
veterinary business;
machine translation, not official
**七** 装蹄師業
art-72-2/par-10/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-7
farrier business;
machine translation, not official
**八** 弁護士業
art-72-2/par-10/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-8
attorney business;
machine translation, not official
**九** 司法書士業
art-72-2/par-10/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-9
judicial scrivener business;
machine translation, not official
**十** 行政書士業
art-72-2/par-10/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-10
administrative scrivener business;
machine translation, not official
**十一** 公証人業
art-72-2/par-10/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-11
notary public business;
machine translation, not official
**十二** 弁理士業
art-72-2/par-10/item-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-12
patent attorney business;
machine translation, not official
**十三** 税理士業
art-72-2/par-10/item-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-13
certified public tax accountant business;
machine translation, not official
**十四** 公認会計士業
art-72-2/par-10/item-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-14
certified public accountant business;
machine translation, not official
**十五** 計理士業
art-72-2/par-10/item-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15
registered accountant business;
machine translation, not official
**十五の二** 社会保険労務士業
art-72-2/par-10/item-15-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15-2
labor and social security attorney business;
machine translation, not official
**十五の三** コンサルタント業
art-72-2/par-10/item-15-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15-3
consultant business;
machine translation, not official
**十六** 設計監督者業
art-72-2/par-10/item-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16
design supervisor business;
machine translation, not official
**十六の二** 不動産鑑定業
art-72-2/par-10/item-16-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16-2
real estate appraisal business;
machine translation, not official
**十六の三** デザイン業
art-72-2/par-10/item-16-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16-3
design business;
machine translation, not official
**十七** 諸芸師匠業
art-72-2/par-10/item-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-17
business of teachers of various arts;
machine translation, not official
**十八** 理容業
art-72-2/par-10/item-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-18
barber business;
machine translation, not official
**十八の二** 美容業
art-72-2/par-10/item-18-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-18-2
beauty salon business;
machine translation, not official
**十九** クリーニング業
art-72-2/par-10/item-19 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-19
laundry business;
machine translation, not official
**二十** 公衆浴場業（政令で定める公衆浴場業を除く。）
art-72-2/par-10/item-20 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-20
public bath business (excluding public bath businesses specified by Cabinet Order);
machine translation, not official
**二十一** 前各号に掲げる事業に類する事業で政令で定めるもの
art-72-2/par-10/item-21 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-21
businesses equivalent to those listed in the preceding items that are specified by Cabinet Order.
machine translation, not official
**第十一項** 第四項の収益事業の範囲並びに前項第十五号の三に掲げる事業及び同項第十六号の三に掲げる事業の範囲は、政令で定める。
art-72-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-11
The scope of the profit-making businesses referred to in paragraph (4), and the scope of the businesses listed in item (xv)-3 of the preceding paragraph and the businesses listed in item (xvi)-3 of that paragraph, are specified by Cabinet Order.
machine translation, not official
### 第七十二条の二の二（法人課税信託の受託者に関するこの節の規定の適用） — Application of the Provisions of This Section Concerning Trustees of Trusts Subject to Corporate Taxation
caption: machine translation, not official
art-72-2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2
**第一項** 法人課税信託の受託者は、各法人課税信託の信託資産等（信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用をいう。以下この項から第三項までにおいて同じ。）及び固有資産等（法人課税信託の信託資産等以外の資産及び負債並びに収益及び費用をいう。次項及び第七項において同じ。）ごとに、それぞれ別の者とみなして、この節（前条、次条、第七十二条の三、第七十二条の四第一項、第七十二条の八から第七十二条の十一まで、第七十二条の三十七、第七十二条の三十八、第七十二条の四十九、第七十二条の四十九の三、第七十二条の四十九の十、第七十二条の五十六、第七十二条の五十七、第七十二条の六十、第七十二条の六十四及び第四款を除く。第三項から第五項まで、第七項及び第八項において同じ。）の規定を適用する。
art-72-2-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
A trustee of a trust subject to corporate taxation is deemed to be a separate person for each of the trust assets and liabilities of each trust subject to corporate taxation (meaning the assets and liabilities belonging to the trust property and the income and expenses attributable to that trust property; the same applies hereinafter in this paragraph through paragraph (3)) and the personal assets and other holdings (meaning the assets and liabilities and the income and expenses other than the trust assets and liabilities of trusts subject to corporate taxation; the same applies in the following paragraph and paragraph (7)), and the provisions of this Section (excluding the preceding Article, the following Article, Article 72-3, Article 72-4, paragraph (1), Article 72-8 through Article 72-11, Article 72-37, Article 72-38, Article 72-49, Article 72-49-3, Article 72-49-10, Article 72-56, Article 72-57, Article 72-60, Article 72-64 and Subsection 4; the same applies in paragraphs (3) through (5), (7) and (8)) apply.
machine translation, not official
**第二項** 前項の場合において、各法人課税信託の信託資産等及び固有資産等は、同項の規定によりみなされた各別の者にそれぞれ帰属するものとする。
art-72-2-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
In a case as referred to in the preceding paragraph, the trust assets and liabilities of each trust subject to corporate taxation and the personal assets and other holdings of the trustee are separately attributed to each of the persons deemed to be different from one another pursuant to the provisions of that paragraph.
machine translation, not official
**第三項** 法人税法第四条の三の規定は、受託法人（法人課税信託の受託者である法人（その受託者が個人である場合には、当該受託者である個人）について、前二項の規定により、当該法人課税信託に係る信託資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人をいう。以下この節において同じ。）又は法人課税信託の受益者について前二項の規定をこの節において適用する場合について準用する。
art-72-2-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-3
The provisions of Article 4-3 of the Corporation Tax Act apply mutatis mutandis where the provisions of the preceding two paragraphs are applied in this Section with respect to a trustee corporation (meaning, with respect to a corporation that is the trustee of a trust subject to corporate taxation (or, where that trustee is an individual, that individual), the corporation that is that trustee in the case where the provisions of this Section are applied, pursuant to the preceding two paragraphs, to it as the person to whom the trust assets and liabilities relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section) or a beneficiary of a trust subject to corporate taxation.
machine translation, not official
**第四項** 法人税法第四条の四及び第百五十二条第三項の規定は、第一項及び第二項の規定をこの節の規定中法人の行う事業に対する事業税に関する規定において適用する場合について準用する。
art-72-2-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-4
The provisions of Article 4-4 and Article 152, paragraph (3) of the Corporation Tax Act apply mutatis mutandis where the provisions of paragraphs (1) and (2) are applied in the provisions of this Section concerning enterprise tax on business conducted by corporations.
machine translation, not official
**第五項** 所得税法第六条の三の規定は、第一項及び第二項の規定をこの節の規定中個人の行う事業に対する事業税に関する規定において適用する場合について準用する。
art-72-2-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-5
The provisions of Article 6-3 of the Income Tax Act apply mutatis mutandis where the provisions of paragraphs (1) and (2) are applied in the provisions of this Section concerning enterprise tax on business conducted by individuals.
machine translation, not official
**第六項** 道府県は、前条第一項第一号イ又は第三号イに掲げる法人で受託法人であるものに対しては、付加価値割及び資本割を課することができない。
art-72-2-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-6
A prefecture may not impose the value-added levy or the capital levy on a corporation that is listed in paragraph (1), item (i), (a) or item (iii), (a) of the preceding Article and is a trustee corporation.
machine translation, not official
**第七項** 道府県は、みなし課税法人で受託法人であるものに対しては個人の行う事業に対する事業税を、みなし課税法人で固有法人（法人課税信託の受託者である法人（その受託者が個人である場合には、当該受託者である個人）について、第一項及び第二項の規定により、当該法人課税信託に係る固有資産等が帰属する者としてこの節の規定を適用する場合における当該受託者である法人をいう。以下この節において同じ。）であるものに対しては法人の行う事業に対する事業税を課することができない。
art-72-2-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-7
A prefecture may not impose enterprise tax on business conducted by individuals on a deemed taxable corporation that is a trustee corporation, or enterprise tax on business conducted by corporations on a deemed taxable corporation that is a trustee corporation in its own capacity (meaning, with respect to a corporation that is the trustee of a trust subject to corporate taxation (or, where that trustee is an individual, that individual), the corporation that is that trustee in the case where the provisions of this Section are applied, pursuant to paragraphs (1) and (2), to it as the person to whom the personal assets and other holdings relating to that trust subject to corporate taxation belong; the same applies hereinafter in this Section).
machine translation, not official
**第八項** 第一項から第四項までの規定により、法人課税信託の受託者についてこの節の規定を適用する場合には、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。
第七十二条の五第二項、第七十二条の十三第三項及び第七十二条の二十六第十一項 人格のない社団等 人格のない社団等で固有法人であるもの
第七十二条の二十四の四、第七十二条の二十四の七第一項第一号、第七十二条の二十五第八項及び第十一項、第七十二条の二十六第九項、第七十二条の三十八の二第一項及び第六項並びに第七十二条の四十一の二第一項 掲げる法人 掲げる法人で固有法人であるもの
第七十二条の二十四の七第一項第三号 その他の法人 その他の法人（第七十二条の二第一項第一号イに掲げる法人で受託法人であるものを含む。）
第七十二条の二十四の七第三項第一号 合計額 合計額（受託法人であるものにあつては、イに掲げる金額）
第七十二条の二十四の七第五項 法人で 受託法人及び三以上の道府県において事務所又は事業所を設けて事業を行う固有法人で
第七十二条の二十四の七第五項第二号 特別法人以外の法人 特別法人以外の法人（第七十二条の二第一項第一号イに掲げる法人で受託法人であるものを含む。）
第七十二条の二十五第一項 第七十二条の二第一項第一号イに掲げる法人 第七十二条の二第一項第一号イに掲げる法人で固有法人であるもの
同号ロに掲げる法人の所得割 同号ロに掲げる法人（同号イに掲げる法人で受託法人であるものを含む。）の所得割
同項第二号に掲げる事業を行う法人 同項第二号に掲げる事業を行う法人（同項第三号イに掲げる法人で受託法人であるものを含む。）
同項第三号イに掲げる法人 同項第三号イに掲げる法人で固有法人であるもの
第七十二条の二十五第九項 法人 法人（同号イに掲げる法人で受託法人であるものを含む。）
第七十二条の二十五第十項 法人 法人（同項第三号イに掲げる法人で受託法人であるものを含む。）
第七十二条の二十六第一項 当該法人（ 当該法人（固有法人に限り、
第七十二条の二十六第八項及び第十項 第七十二条の二第一項第一号イに掲げる法人 第七十二条の二第一項第一号イに掲げる法人で固有法人であるもの
第七十二条の三十四 法人（ 法人（同号イに掲げる法人で受託法人であるものを含み、
art-72-2-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-8
Where the provisions of this Section are applied to a trustee of a trust subject to corporate taxation pursuant to paragraphs (1) through (4), the phrases listed in the middle column of the following table in the provisions listed in the left-hand column of that table are deemed to be replaced with the phrases listed in the right-hand column of that table, respectively.
Article 72-5, paragraph (2), Article 72-13, paragraph (3) and Article 72-26, paragraph (11) association or foundation without juridical personality association or foundation without juridical personality that is a trustee corporation in its own capacity
Article 72-24-4, Article 72-24-7, paragraph (1), item (i), Article 72-25, paragraphs (8) and (11), Article 72-26, paragraph (9), Article 72-38-2, paragraphs (1) and (6), and Article 72-41-2, paragraph (1) corporations listed corporations listed that are trustee corporations in their own capacity
Article 72-24-7, paragraph (1), item (iii) other corporation other corporation (including a corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation)
Article 72-24-7, paragraph (3), item (i) the total of the following amounts the total of the following amounts (for a trustee corporation, the amount set forth in (a))
Article 72-24-7, paragraph (5) corporation that trustee corporation and trustee corporation in its own capacity that conducts business by establishing an office or place of business in three or more prefectures, that
Article 72-24-7, paragraph (5), item (ii) corporation other than a special corporation corporation other than a special corporation (including a corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation)
Article 72-25, paragraph (1) corporation listed in Article 72-2, paragraph (1), item (i), (a) corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation in its own capacity
income levy of a corporation listed in (b) of that item income levy of a corporation listed in (b) of that item (including a corporation listed in (a) of that item that is a trustee corporation)
a corporation conducting a business listed in item (ii) of that paragraph a corporation conducting a business listed in item (ii) of that paragraph (including a corporation listed in item (iii), (a) of that paragraph that is a trustee corporation)
corporation listed in item (iii), (a) of that paragraph corporation listed in item (iii), (a) of that paragraph that is a trustee corporation in its own capacity
Article 72-25, paragraph (9) corporation corporation (including a corporation listed in (a) of that item that is a trustee corporation)
Article 72-25, paragraph (10) corporation corporation (including a corporation listed in item (iii), (a) of that paragraph that is a trustee corporation)
Article 72-26, paragraph (1) that corporation ( that corporation (limited to a trustee corporation in its own capacity, and
Article 72-26, paragraphs (8) and (10) corporation listed in Article 72-2, paragraph (1), item (i), (a) corporation listed in Article 72-2, paragraph (1), item (i), (a) that is a trustee corporation in its own capacity
Article 72-34 (b) (excluding (b) (including a corporation listed in (a) of that item that is a trustee corporation, and excluding
machine translation, not official
**第九項** 前各項に定めるもののほか、法人課税信託の受託者又は受益者についてのこの節の規定の適用に関し必要な事項は、政令で定める。
art-72-2-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-9
In addition to what is provided for in the preceding paragraphs, matters necessary for the application of the provisions of this Section to the trustee or beneficiary of a trust subject to corporate taxation are specified by Cabinet Order.
machine translation, not official
### 第七十二条の二の三（収益の帰属する者が名義人である場合における事業税の納税義務者） — Persons Liable for Enterprise Tax Where the Person to Whom Profits Belong Is a Nominal Holder
caption: machine translation, not official
art-72-2-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-3
**第一項** 資産又は事業から生ずる収益が法律上帰属するとみられる者が単なる名義人であつて、当該収益を享受せず、その者以外の者が当該収益を享受する場合においては、当該収益に係る事業税は、当該収益を享受する者に課するものとする。
art-72-2-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-3/par-1
Where the person to whom profits arising from assets or business are deemed legally to belong is a mere nominal holder and does not enjoy those profits, and a person other than that person enjoys those profits, enterprise tax on those profits is to be imposed on the person who enjoys them.
machine translation, not official
### 第七十二条の三（事業税と信託財産） — Enterprise Tax and Trust Property
caption: machine translation, not official
art-72-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3
**第一項** 信託の受益者（受益者としての権利を現に有するものに限る。）は当該信託の信託財産に属する資産及び負債を有するものとみなし、かつ、当該信託財産に帰せられる収益及び費用は当該受益者の収益及び費用とみなして、この節の規定を適用する。ただし、集団投資信託（法人税法第二条第二十九号に規定する集団投資信託をいう。第三項において同じ。）、退職年金等信託（同法第十二条第四項第一号に規定する退職年金等信託をいう。第三項において同じ。）、公益信託等（同条第四項第二号に規定する公益信託等をいう。第三項において同じ。）又は法人課税信託の信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用については、この限りでない。
art-72-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-1
The provisions of this Section apply by deeming a beneficiary of a trust (limited to one who actually holds rights as a beneficiary) to hold the assets and liabilities belonging to the trust property of that trust, and by deeming the profits and expenses attributable to that trust property to be the profits and expenses of that beneficiary; provided, however, that this does not apply to the assets and liabilities belonging to the trust property of a group investment trust (meaning a group investment trust prescribed in Article 2, item (xxix) of the Corporation Tax Act; the same applies in paragraph (3)), a retirement pension trust, etc. (meaning a retirement pension trust, etc. prescribed in Article 12, paragraph (4), item (i) of that Act; the same applies in paragraph (3)), a public interest trust, etc. (meaning a public interest trust, etc. prescribed in Article 12, paragraph (4), item (ii) of that Act; the same applies in paragraph (3)) or a trust subject to corporate taxation, or to the profits and expenses attributable to that trust property.
machine translation, not official
**第二項** 信託の変更をする権限（軽微な変更をする権限として政令で定めるものを除く。）を現に有し、かつ、当該信託の信託財産の給付を受けることとされている者（受益者を除く。）は、前項に規定する受益者とみなして、同項の規定を適用する。
art-72-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-2
A person who actually has the authority to make changes to a trust (other than what Cabinet Order prescribes as the authority to make minor changes) and who is meant to benefit from the trust property (other than a beneficiary) is deemed to be a beneficiary as prescribed in the preceding paragraph, and the provisions of that paragraph apply.
machine translation, not official
**第三項** 法人が受託者となる集団投資信託、退職年金等信託又は公益信託等の信託財産に属する資産及び負債並びに当該信託財産に帰せられる収益及び費用は、当該法人の各事業年度の所得の金額の計算上、当該法人の資産及び負債並びに収益及び費用でないものとみなして、この節の規定を適用する。
art-72-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-3
The assets and liabilities belonging to the trust property of a group investment trust, retirement pension trust, etc. or public interest trust, etc. for which a corporation is the trustee, and the profits and expenses attributable to that trust property, are deemed not to be the assets and liabilities and the profits and expenses of that corporation in calculating the amount of income of each business year of that corporation, and the provisions of this Section apply accordingly.
machine translation, not official
**第四項** 受益者が二以上ある場合における第一項の規定の適用、第二項に規定する信託財産の給付を受けることとされている者に該当するかどうかの判定その他前三項の規定の適用に関し必要な事項は、政令で定める。
art-72-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-4
Matters necessary for the application of the provisions of paragraph (1) where there are two or more beneficiaries, for determining whether a person falls under a person who is to receive the benefit of the trust property prescribed in paragraph (2), and otherwise for the application of the provisions of the preceding three paragraphs, are specified by Cabinet Order.
machine translation, not official
### 第七十二条の四（事業税の非課税の範囲） — Scope of Exemption from Enterprise Tax
caption: machine translation, not official
art-72-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4
**第一項** 道府県は、国及び次に掲げる法人が行う事業に対しては、事業税を課することができない。
art-72-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
A prefecture may not impose enterprise tax on the business conducted by the State or by any of the following corporations:
machine translation, not official
**一** 都道府県、市町村、特別区、これらの組合及び合併特例区その他政令で定める公共団体
art-72-4/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1/item-1
prefectures, municipalities, special wards, associations thereof, special merger districts, and other public bodies specified by Cabinet Order;
machine translation, not official
**一の二** 地方独立行政法人
art-72-4/par-1/item-1-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1/item-1-2
local incorporated administrative agencies;
machine translation, not official
**二** 法人税法別表第一に規定する独立行政法人
art-72-4/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1/item-2
incorporated administrative agencies prescribed in Appended Table I of the Corporation Tax Act;
machine translation, not official
**二の二** 国立大学法人等及び日本司法支援センター
art-72-4/par-1/item-2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1/item-2-2
national university corporations, etc. and the Japan Legal Support Center;
machine translation, not official
**三** 沖縄振興開発金融公庫、株式会社国際協力銀行、株式会社日本政策金融公庫、日本年金機構、地方住宅供給公社、地方道路公社、土地開発公社、地方公共団体金融機構、地方公共団体情報システム機構、地方税共同機構、福島国際研究教育機構及び国立健康危機管理研究機構
art-72-4/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1/item-3
Okinawa Development Finance Corporation, Japan Bank for International Cooperation, Japan Finance Corporation, Japan Pension Service, Local Housing Corporations, Local Road Public Corporations, public land development corporations, Japan Finance Organization for Municipalities, Japan Agency for Local Authority Information Systems, Local Tax Joint Organization, Fukushima Institute for Research, Education and Innovation, and Japan Institute for Health Security;
machine translation, not official
**四** 医療情報基盤・診療報酬審査支払機構、日本放送協会、日本中央競馬会及び日本下水道事業団
art-72-4/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1/item-4
Medical Information Infrastructure and Medical Fee Review and Payment Organization, Japan Broadcasting Corporation, Japan Racing Association, and Japan Sewage Works Agency.
machine translation, not official
**第二項** 道府県は、次に掲げる事業に対しては、事業税を課することができない。
art-72-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-2
A prefecture may not impose enterprise tax on any of the following businesses:
machine translation, not official
**一** 林業
art-72-4/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-2/item-1
forestry;
machine translation, not official
**二** 鉱物の掘採事業
art-72-4/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-2/item-2
mineral extraction business.
machine translation, not official
**第三項** 道府県は、農事組合法人（農業協同組合法第七十二条の十三第一項第一号に掲げる者以外の者を組合員とするものにあつては、政令で定めるものに限る。）で農地法（昭和二十七年法律第二百二十九号）第二条第三項各号に掲げる要件の全てを満たしているものが行う農業に対しては、事業税を課することができない。
art-72-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-3
A prefecture may not impose enterprise tax on agriculture conducted by an agricultural producers' cooperative corporation (in the case of one whose members include persons other than those listed in Article 72-13, paragraph (1), item (i) of the Agricultural Co-operatives Act, limited to those specified by Cabinet Order) that satisfies all of the requirements listed in the items of Article 2, paragraph (3) of the Cropland Act (Act No. 229 of 1952).
machine translation, not official
### 第七十二条の五（法人の事業税の非課税所得等の範囲） — Scope of Income Exempt from Enterprise Tax of Corporations, etc.
caption: machine translation, not official
art-72-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5
**第一項** 道府県は、次に掲げる法人の事業の所得又は収入金額で収益事業に係るもの以外のものに対しては、事業税を課することができない。
art-72-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
A prefecture may not impose enterprise tax on the income or revenue from the business of any of the following corporations, other than that relating to profit-making business:
machine translation, not official
**一** 法人税法別表第二に規定する独立行政法人
art-72-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-1
incorporated administrative agencies prescribed in Appended Table II of the Corporation Tax Act;
machine translation, not official
**二** 日本赤十字社、医療法人（医療法第四十二条の二第一項に規定する社会医療法人に限る。）、商工会議所及び日本商工会議所、商工会及び商工会連合会、中央労働災害防止協会及び労働災害防止協会、船員災害防止協会、公益社団法人及び公益財団法人、一般社団法人（非営利型法人（法人税法第二条第九号の二に規定する非営利型法人をいう。以下この号において同じ。）に該当するものに限る。）及び一般財団法人（非営利型法人に該当するものに限る。）、社会福祉法人、更生保護法人、宗教法人、学校法人及び私立学校法第百五十二条第五項の法人、職業訓練法人、中央職業能力開発協会及び都道府県職業能力開発協会並びに労働者協同組合（労働者協同組合法（令和二年法律第七十八号）第九十四条の三第二号に規定する特定労働者協同組合に限る。）
art-72-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-2
the Japanese Red Cross Society, medical care corporations (limited to social medical care corporations prescribed in Article 42-2, paragraph (1) of the Medical Care Act), chambers of commerce and industry and the Japan Chamber of Commerce and Industry, societies of commerce and industry and federations of societies of commerce and industry, the Central Industrial Accident Prevention Association and industrial accident prevention associations, the Seafarers' Accident Prevention Association, incorporated public interest associations and incorporated public interest foundations, general incorporated associations (limited to those falling under non-profit corporations (meaning non-profit corporations prescribed in Article 2, item (ix)-2 of the Corporation Tax Act; the same applies hereinafter in this item)) and general incorporated foundations (limited to those falling under non-profit corporations), social welfare corporations, offenders rehabilitation corporations, religious corporations, incorporated educational institutions and corporations set forth in Article 152, paragraph (5) of the Private Schools Act, vocational training corporations, the Central Vocational Ability Development Association and prefectural vocational ability development associations, and workers' cooperatives (limited to specified workers' cooperatives prescribed in Article 94-3, item (ii) of the Workers' Cooperatives Act (Act No. 78 of 2020));
machine translation, not official
**三** 弁護士会及び日本弁護士連合会、日本弁理士会、司法書士会及び日本司法書士会連合会、土地家屋調査士会及び日本土地家屋調査士会連合会、行政書士会及び日本行政書士会連合会、日本公認会計士協会、税理士会及び日本税理士会連合会、社会保険労務士会及び全国社会保険労務士会連合会並びに水先法（昭和二十四年法律第百二十一号）に規定する水先人会及び日本水先人会連合会
art-72-5/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-3
bar associations and the Japan Federation of Bar Associations, the Japan Patent Attorneys Association, judicial scriveners' associations and the Japan Federation of Judicial Scriveners' Associations, land and house investigators' associations and the Japan Federation of Land and House Investigators' Associations, administrative scriveners' associations and the Japan Federation of Administrative Scriveners' Associations, the Japanese Institute of Certified Public Accountants, certified public tax accountants' associations and the Japan Federation of Certified Public Tax Accountants' Associations, labor and social security attorneys' associations and the Japan Federation of Labor and Social Security Attorney's Associations, and pilots' associations and the Japan Federation of Pilots' Associations prescribed in the Pilotage Act (Act No. 121 of 1949);
machine translation, not official
**四** 法人である労働組合及び職員団体等に対する法人格の付与に関する法律に基づく法人である職員団体等
art-72-5/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-4
labor unions that are corporations, and officials organizations, etc. that are corporations under the Act on Granting of Juridical Personality to Officials Organizations, etc.;
machine translation, not official
**五** 漁船保険組合、漁業信用基金協会、信用保証協会、農業信用基金協会、漁業共済組合及び漁業共済組合連合会、農業共済組合及び農業共済組合連合会、土地改良事業団体連合会、農業協同組合連合会（医療法第三十一条に規定する公的医療機関に該当する病院又は診療所を設置するもので政令で定めるものに限る。第七十二条の二十三第二項及び第七十二条の二十四の七第七項において「特定農業協同組合連合会」という。）、中小企業団体中央会、酒造組合及び酒造組合連合会、酒造組合中央会、酒販組合及び酒販組合連合会、酒販組合中央会、非出資組合である商工組合及び商工組合連合会、非出資組合である生活衛生同業組合及び生活衛生同業組合連合会、非出資組合である輸出組合及び輸入組合、国民健康保険組合及び国民健康保険団体連合会、全国健康保険協会、健康保険組合及び健康保険組合連合会、国家公務員共済組合及び国家公務員共済組合連合会、地方公務員共済組合、全国市町村職員共済組合連合会、地方公務員共済組合連合会、地方公務員災害補償基金、消防団員等公務災害補償等共済基金、日本私立学校振興・共済事業団、企業年金基金及び確定給付企業年金法に規定する企業年金連合会、石炭鉱業年金基金、国民年金基金及び国民年金基金連合会、預金保険機構、農水産業協同組合貯金保険機構、保険契約者保護機構、投資者保護基金、委託者保護基金、原子力損害賠償・廃炉等支援機構並びに勤労者財産形成基金
art-72-5/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-5
fishing vessel insurance associations, fishery credit fund associations, credit guarantee associations, agricultural credit fund associations, fishery mutual relief associations and federations of fishery mutual relief associations, agricultural mutual relief associations and federations of agricultural mutual relief associations, federations of land improvement project organizations, federations of agricultural cooperatives (limited to those that establish hospitals or clinics falling under the public medical institutions prescribed in Article 31 of the Medical Care Act and that are specified by Cabinet Order; referred to as "specified federations of agricultural cooperatives" in Article 72-23, paragraph (2) and Article 72-24-7, paragraph (7)), federations of small business associations, sake brewers' associations and federations of sake brewers' associations, the Central Association of Sake Brewers' Associations, liquor retailers' associations and federations of liquor retailers' associations, the Central Association of Liquor Retailers' Associations, commerce and industry associations and federations of commerce and industry associations that are associations without capital contributions, environmental sanitation trade associations and federations of environmental sanitation trade associations that are associations without capital contributions, exporters' associations and importers' associations that are associations without capital contributions, National Health Insurance Societies and Federations of National Health Insurance Associations, the Japan Health Insurance Association, health insurance societies and the National Federation of Health Insurance Societies, National Public Servants Mutual Aid Associations and the Federation of National Public Service Personnel Mutual Aid Associations, Local Public Servants Mutual Aid Associations, the National Federation of Mutual Aid Associations for Municipal Personnel, the Pension Fund Association for Local Government Officials, the Fund for Local Government Employees' Accident Compensation, the Mutual Aid Fund for Official Casualties and Retirement of Volunteer Firefighters, the Promotion and Mutual Aid Corporation for Private Schools of Japan, corporate pension funds and the Pension Fund Association prescribed in the Defined-Benefit Corporate Pension Act, the Coal Mining Pension Fund, national pension funds and the National Pension Fund Association, the Deposit Insurance Corporation of Japan, the Agricultural and Fishery Co-operative Savings Insurance Corporation, the Policyholders Protection Corporation, Investor Protection Funds, the consignor protection fund, the Nuclear Damage Compensation and Decommissioning Facilitation Corporation, and workers' asset formation funds;
machine translation, not official
**六** 市街地再開発組合、住宅街区整備組合、負債整理組合及び防災街区整備事業組合
art-72-5/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-6
urban redevelopment associations, housing block improvement associations, debt adjustment associations, and disaster-prevention block improvement project associations;
machine translation, not official
**七** 損害保険料率算出団体、地方競馬全国協会、高圧ガス保安協会、日本電気計器検定所、危険物保安技術協会、日本消防検定協会、軽自動車検査協会、小型船舶検査機構、外国人育成就労機構、日本勤労者住宅協会、広域臨海環境整備センター、原子力発電環境整備機構、広域的運営推進機関、使用済燃料再処理・廃炉推進機構、認可金融商品取引業協会、商品先物取引協会、貸金業協会、自動車安全運転センター、金融経済教育推進機構、脱炭素成長型経済構造移行推進機構及び日本学術会議
art-72-5/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-7
non-life insurance rating organizations, the National Association of Racing, the High Pressure Gas Safety Institute, the Japan Electric Meters Inspection Corporation, the Hazardous Materials Safety Technology Association, the Japan Fire Equipment Inspection Institute, the Light Motor Vehicle Inspection Organization, the Small Craft Inspection Organization, the Organization for Employment for Skill Development for Foreign Nationals, the Japan Workers' Housing Association, the Bay Area Marine and Environment Consolidation Center, the Nuclear Waste Management Organization, the Organization for Promotion of Cross-regional Operation, the Spent Nuclear Fuel Reprocessing and Decommissioning Promotion Organization, authorized financial instruments firms associations, commodity futures associations, money lenders associations, the Automobile Safe Driving Center, the Financial and Economic Education Promotion Organization, the GX Acceleration Agency, and the Science Council of Japan;
machine translation, not official
**八** 管理組合法人及び団地管理組合法人並びにマンション再生組合、マンション等売却組合、マンション除却組合及び敷地分割組合
art-72-5/par-1/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-8
management association corporations and housing complex management association corporations, and condominium revitalization associations, condominium sale associations, condominium demolition associations and site division associations;
machine translation, not official
**九** 地方自治法第二百六十条の二第七項に規定する認可地縁団体
art-72-5/par-1/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-9
authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act;
machine translation, not official
**十** 政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等
art-72-5/par-1/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-10
political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants;
machine translation, not official
**十一** 特定非営利活動促進法第二条第二項に規定する特定非営利活動法人
art-72-5/par-1/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-11
a specified non-profit corporation prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities.
machine translation, not official
**第二項** 道府県は、人格のない社団等の事業の所得で収益事業に係るもの以外のものに対しては、事業税を課することができない。
art-72-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-2
A prefecture may not impose the enterprise tax on income from the business of an association or foundation without juridical personality, other than income relating to a profit-making business.
machine translation, not official
**第三項** 第一項各号に掲げる法人及び人格のない社団等は、収益事業に係る所得又は収入金額に関する経理を、収益事業以外の事業に係る所得又は収入金額に関する経理と区分して行わなければならない。
art-72-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-3
A corporation listed in the items of paragraph (1) and an association or foundation without juridical personality must keep accounts of income or revenues relating to a profit-making business separately from accounts of income or revenues relating to a business other than a profit-making business.
machine translation, not official
**第四項** 第一項及び第二項の収益事業の範囲は、政令で定める。
art-72-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-4
The scope of the profit-making businesses referred to in paragraphs (1) and (2) is specified by Cabinet Order.
machine translation, not official
### 第七十二条の六 〔削除 / repealed〕
art-72-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-6
**第一項** 削除
art-72-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-6/par-1
no English for this paragraph
### 第七十二条の七（徴税吏員の事業税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Enterprise Tax
caption: machine translation, not official
art-72-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7
**第一項** 道府県の徴税吏員は、事業税の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号、第七十二条の四十九の五第一項、第七十二条の四十九の六第一項第六号、第七十二条の四十九の十第一項第一号及び第二号、第七十二条の六十三第一項、第七十二条の六十三の二第一項第六号並びに第七十二条の六十四第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-72-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1
If necessary for an examination concerning the assessment and collection of the enterprise tax, a prefectural tax collection official may question the persons listed below, or inspect the books and documents relating to the business of a person in item (i) or (ii) (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer) have been made or kept in lieu of making or keeping them, those electronic or magnetic records; the same applies in items (i) and (ii) of paragraph (1) of the following Article, Article 72-49-5, paragraph (1), Article 72-49-6, paragraph (1), item (vi), Article 72-49-10, paragraph (1), items (i) and (ii), Article 72-63, paragraph (1), Article 72-63-2, paragraph (1), item (vi), and Article 72-64, paragraph (1), items (i) and (ii)) and other articles, or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-72-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 前号に規定する者に金銭又は物品を給付する義務があると認められる者
art-72-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-2
a person found to have an obligation to give money or goods to a person prescribed in the preceding item;
machine translation, not official
**三** 前二号に掲げる者以外の者で当該事業税の賦課徴収に関し直接関係があると認められる者
art-72-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-3
a person, other than those listed in the preceding two items, who is found to be directly related to the assessment and collection of the enterprise tax in question.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下この項及び第七十二条の四十九の五第二項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下この項及び第七十二条の四十九の五第二項において同じ。）及び同号に掲げる者を分割承継法人とする分割に係る分割法人は、前項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-72-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-2
A successor corporation in a company split (meaning a corporation that has had assets and liabilities transferred to it by a splitting corporation in a company split; the same applies hereinafter in this paragraph and in Article 72-49-5, paragraph (2)) in a company split in which a person listed in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities through a company split; the same applies hereinafter in this paragraph and in Article 72-49-5, paragraph (2)), and a splitting corporation in a company split in which a person listed in that item is the successor corporation in a company split, are included in the persons found to have an obligation to give money or goods prescribed in item (ii) of the preceding paragraph.
machine translation, not official
**第三項** 第一項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-72-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-3
In 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.
machine translation, not official
**第四項** 道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-72-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-4
A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 事業税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七十二条の六十八第六項の定めるところによる。
art-72-7/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-5
Examinations concerning delinquent tax collection procedures for the enterprise tax are governed by the provisions of Article 72-68, paragraph (6), notwithstanding the provisions of paragraph (1).
machine translation, not official
**第六項** 第一項及び第四項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-72-7/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-6
The authority of a prefectural tax collection official under paragraphs (1) and (4) must not be construed as having been granted for the purpose of a criminal investigation.
machine translation, not official
### 第七十二条の八（事業税に係る検査拒否等に関する罪） — Offenses Concerning Refusal of Inspection, etc. Relating to the Enterprise Tax
caption: machine translation, not official
art-72-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1
In 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:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-72-8/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-72-8/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-72-8/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1/item-3
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者（人格のない社団等の管理人を含む。第七十二条の十第二項、第七十二条の三十七第一項及び第二項、第七十二条の四十九第二項、第七十二条の四十九の三第一項、第三項及び第五項、第七十二条の四十九の十第二項、第七十二条の六十四第二項、第七十二条の六十九第四項並びに第七十二条の七十第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-2
Where a representative of a corporation (including an administrator of an association or foundation without juridical personality; the same applies in Article 72-10, paragraph (2), Article 72-37, paragraphs (1) and (2), Article 72-49, paragraph (2), Article 72-49-3, paragraphs (1), (3) and (5), Article 72-49-10, paragraph (2), Article 72-64, paragraph (2), Article 72-69, paragraph (4) and Article 72-70, paragraph (2)), or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-3
Where 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.
machine translation, not official
### 第七十二条の九（事業税の納税管理人） — Tax Agent for the Enterprise Tax
caption: machine translation, not official
art-72-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9
**第一項** 事業税の納税義務者は、納税義務を負う道府県内に住所、居所、事務所又は事業所（以下本項において「住所等」という。）を有しない場合においては、納税に関する一切の事項を処理させるため、当該道府県の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを道府県知事に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて道府県知事に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-72-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
If a person liable for the enterprise tax has no domicile, residence, office or place of business (hereinafter in this paragraph referred to as a "address, etc.") in the prefecture in which that person bears tax liability, that person must, in order to have all matters relating to tax payment handled, either appoint a tax agent from among persons having a address, etc. within the area specified by the Prefectural Ordinance of that prefecture and report the appointment to the prefectural governor, or apply to the prefectural governor for approval to appoint as a tax agent a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where that person changes or intends to change the tax agent.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る事業税の徴収の確保に支障がないことについて道府県知事に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-72-9/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-2
Notwithstanding the preceding paragraph, the person liable for tax in question is not required to appoint a tax agent if that person has applied to the prefectural governor for, and obtained, certification that there is no impediment to securing the collection of the enterprise tax relating to that person liable for tax.
machine translation, not official
### 第七十二条の十（事業税の納税管理人に係る虚偽の申告等に関する罪） — Offenses Concerning False Reports, etc. Relating to the Tax Agent for the Enterprise Tax
caption: machine translation, not official
art-72-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-72-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-72-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10/par-3
Where 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.
machine translation, not official
### 第七十二条の十一（事業税の納税管理人に係る不申告に関する過料） — Non-penal Fines for Failure to Report Concerning the Tax Agent for the Enterprise Tax
caption: machine translation, not official
art-72-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-11
**第一項** 道府県は、第七十二条の九第二項の認定を受けていない事業税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な事由がなくて申告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-72-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-11/par-1
If a person liable for the enterprise tax who has not received the certification under Article 72-9, paragraph (2) and has not received the approval under paragraph (1) of that Article fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph, a prefecture may establish a provision in the Prefectural Ordinance of that prefecture imposing a non-penal fine of 100,000 yen or less on that person.
machine translation, not official
## 第二款 法人の事業税に係る課税標準及び税率等 — Subsection 2 Tax Base and Tax Rates, etc. of the Corporate Enterprise Tax
heading: machine translation, not official
ch-2/sec-2/subsec-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#ch-2/sec-2/subsec-2
### 第七十二条の十二（法人の事業税の課税標準） — Tax Base of the Corporate Enterprise Tax
caption: machine translation, not official
art-72-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12
**第一項** 法人の行う事業に対する事業税の課税標準は、次の各号に掲げる事業税の区分に応じ、当該各号に定めるものによる。
art-72-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1
The tax base of the enterprise tax on a business conducted by a corporation is that specified in each of the following items for the category of enterprise tax listed in that item.
machine translation, not official
**一** 付加価値割 各事業年度の付加価値額
art-72-12/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-1
Value-added levy: the value added for each business year;
machine translation, not official
**二** 資本割 各事業年度の資本金等の額
art-72-12/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-2
Capital levy: the amount of stated capital, etc. for each business year;
machine translation, not official
**三** 所得割 各事業年度の所得
art-72-12/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-3
Income levy: the income for each business year;
machine translation, not official
**四** 収入割 各事業年度の収入金額
art-72-12/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
Revenue levy: the revenues for each business year.
machine translation, not official
### 第七十二条の十三（事業年度） — Business Year
caption: machine translation, not official
art-72-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13
**第一項** この節において「事業年度」とは、法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間をいう。
art-72-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-1
In this Section, "business year" means a business year or other equivalent period provided for by laws and regulations, articles of incorporation, articles of endowment, rules or bylaws, or the period prescribed in the following paragraph or paragraph (3).
machine translation, not official
**第二項** 法令、定款、寄附行為、規則又は規約で事業年度その他これに準ずる期間を定めていない法人については、法人税法第十三条第二項又は第三項の規定により当該法人が政府に届け出、又は政府が指定した期間をもつて、当該法人の事業年度とする。
art-72-13/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-2
For a corporation for which no business year or other equivalent period is provided for by laws and regulations, articles of incorporation, articles of endowment, rules or bylaws, the period that the corporation has notified to the government, or that the government has designated, pursuant to Article 13, paragraph (2) or (3) of the Corporation Tax Act is the business year of that corporation.
machine translation, not official
**第三項** 人格のない社団等で定款、寄附行為、規則又は規約で事業年度その他これに準ずる期間を定めていないものが法人税法第十三条第二項の規定による届出を政府にしなかつた場合には、当該人格のない社団等の事業年度は、その年の一月一日（同項第一号イに定める収益事業を開始した日又は同項第二号に定める収益事業から生ずる所得を有することとなつた日の属する年については、これらの日）から十二月三十一日までの期間とする。
art-72-13/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-3
Where an association or foundation without juridical personality for which no business year or other equivalent period is provided for by its articles of incorporation, articles of endowment, rules or bylaws has not made the notification to the government under Article 13, paragraph (2) of the Corporation Tax Act, the business year of that association or foundation without juridical personality is the period from January 1 of that year (or, for a year that includes the day on which it commenced the profit-making business specified in item (i), (a) of that paragraph or the day on which it came to have income arising from the profit-making business specified in item (ii) of that paragraph, from that day) to December 31.
machine translation, not official
**第四項** 第一項に規定する期間が一年を超える場合には、その法人の事業年度は、同項の規定にかかわらず、当該期間をその開始の日から一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、当該期間）とする。
art-72-13/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-4
If the period prescribed in paragraph (1) exceeds one year, the business year of the corporation is, notwithstanding the provisions of that paragraph, each of the periods into which that period is divided at one-year intervals from its commencement date (or, where a period of less than one year arises at the end, that period).
machine translation, not official
**第五項** 次の各号に掲げる事実が生じた場合には、その事実が生じた法人の事業年度は、第一項の規定にかかわらず、当該各号に定める日に終了し、これに続く事業年度は、第二号又は第五号に掲げる事実が生じた場合を除き、同日の翌日から開始するものとする。
art-72-13/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5
In the case where any of the facts listed in the following items has occurred, the business year of the corporation for which the fact has occurred is to end, notwithstanding the provisions of paragraph (1), on the day specified in the relevant item, and the following business year is to commence on the day following that day, except in the case where the fact listed in item (ii) or (v) has occurred:
machine translation, not official
**一** 内国法人（第七十二条の十九に規定する内国法人をいう。以下この条において同じ。）が事業年度の中途において解散（合併による解散を除く。）をしたこと その解散の日
art-72-13/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-1
The fact that a domestic corporation (meaning a domestic corporation prescribed in Article 72-19; the same applies hereinafter in this Article) has dissolved (excluding dissolution by merger) in the middle of a business year: the date of that dissolution;
machine translation, not official
**二** 法人が事業年度の中途において合併により解散したこと その合併の日の前日
art-72-13/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-2
The fact that a corporation has dissolved due to a merger in the middle of a business year: the day before the date of the merger;
machine translation, not official
**三** 内国法人である第七十二条の五第一項各号に掲げる法人又は人格のない社団等が事業年度の中途において新たに収益事業を開始したこと（人格のない社団等にあつては、第三項に規定する場合に該当する場合を除く。） その開始した日の前日
art-72-13/par-5/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-3
The fact that a domestic corporation listed in the items of Article 72-5, paragraph (1), or an association or foundation without juridical personality, has newly commenced a profit-making business in the middle of a business year (excluding, in the case of an association or foundation without juridical personality, a case that falls under the case prescribed in paragraph (3)): the day before the day on which it commenced the business;
machine translation, not official
**四** 次に掲げる事実 その事実が生じた日の前日
art-72-13/par-5/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-4
Any of the following facts: the day before the day on which the fact occurred;
machine translation, not official
**イ** 第七十二条の四第一項各号に掲げる法人が事業年度の中途において第七十二条の五第一項各号に掲げる法人で収益事業を行うものに該当することとなつたこと。
art-72-13/par-5/item-4/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-4/sub-1
the fact that a corporation listed in the items of Article 72-4, paragraph (1) has come to fall under a corporation listed in the items of Article 72-5, paragraph (1) that carries on a profit-making business in the middle of a business year;
machine translation, not official
**ロ** 第七十二条の四第一項各号又は第七十二条の五第一項各号に掲げる法人が事業年度の中途において第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人（人格のない社団等を除く。）に該当することとなつたこと。
art-72-13/par-5/item-4/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-4/sub-2
the fact that a corporation listed in the items of Article 72-4, paragraph (1) or the items of Article 72-5, paragraph (1) has come to fall under a corporation (excluding an association or foundation without juridical personality) other than the corporations listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1) in the middle of a business year;
machine translation, not official
**ハ** 第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人（人格のない社団等を除く。）が事業年度の中途において同項各号に掲げる法人に該当することとなつたこと。
art-72-13/par-5/item-4/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-4/sub-3
the fact that a corporation (excluding an association or foundation without juridical personality) other than the corporations listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1) has come to fall under a corporation listed in the items of that paragraph in the middle of a business year;
machine translation, not official
**五** 清算中の法人の残余財産が事業年度の中途において確定したこと その残余財産の確定の日
art-72-13/par-5/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-5
The fact that the residual assets of a corporation in liquidation have been determined in the middle of a business year: the date of determination of residual assets;
machine translation, not official
**六** 清算中の内国法人が事業年度の中途において継続したこと その継続の日の前日
art-72-13/par-5/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-6
The fact that a domestic corporation in liquidation has continued in the middle of a business year: the day before the date of continuation;
machine translation, not official
**七** 恒久的施設を有しない外国法人が事業年度の中途において恒久的施設を有することとなつたこと その有することとなつた日の前日
art-72-13/par-5/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-7
The fact that a foreign corporation that has no permanent establishment has come to have a permanent establishment in the middle of a business year: the day before the day on which it came to have the permanent establishment;
machine translation, not official
**八** 恒久的施設を有する外国法人が事業年度の中途において恒久的施設を有しないこととなつたこと その有しないこととなつた日
art-72-13/par-5/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-8
The fact that a foreign corporation that has a permanent establishment has come to have no permanent establishment in the middle of a business year: the day on which it came to have no permanent establishment.
machine translation, not official
**第六項** 通算親法人（法人税法第二条第十二号の六の七に規定する通算親法人をいう。以下この節において同じ。）について同法第六十四条の十第五項又は第六項（第三号、第四号又は第七号に係る部分に限る。）の規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合には、当該通算親法人であつた内国法人の事業年度は、第一項の規定にかかわらず、その効力を失つた日の前日に終了し、これに続く事業年度は、当該効力を失つた日から開始するものとする。
art-72-13/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-6
Where the approval under Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective for a group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of that Act; the same applies hereinafter in this Section) pursuant to Article 64-10, paragraph (5) or (6) of that Act (limited to the portion relating to item (iii), (iv) or (vii)), the business year of the domestic corporation that was that group tax sharing parent corporation is to end, notwithstanding the provisions of paragraph (1), on the day before the day on which the approval ceased to be effective, and the following business year is to commence on the day on which it ceased to be effective.
machine translation, not official
**第七項** 通算子法人（法人税法第二条第十二号の七に規定する通算子法人をいう。以下この節において同じ。）で当該通算子法人に係る通算親法人の事業年度開始の時に当該通算親法人との間に通算完全支配関係（同法第二条第十二号の七の七に規定する通算完全支配関係をいう。以下この節において同じ。）があるものの事業年度は、当該開始の日に開始するものとし、通算子法人で当該通算子法人に係る通算親法人の事業年度終了の時に当該通算親法人との間に通算完全支配関係があるものの事業年度は、当該終了の日に終了するものとする。
art-72-13/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-7
The business year of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this Section) that has a group tax sharing full controlling interest (meaning a group tax sharing full controlling interest prescribed in Article 2, item (xii)-7-7 of that Act; the same applies hereinafter in this Section) with the group tax sharing parent corporation relating to it at the time of commencement of the business year of that group tax sharing parent corporation is to commence on the date of that commencement, and the business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation relating to it at the time of the end of the business year of that group tax sharing parent corporation is to end on the date of that end.
machine translation, not official
**第八項** 次の各号に掲げる事実が生じた場合には、その事実が生じた内国法人の事業年度は、当該各号に定める日の前日に終了し、これに続く事業年度は、第二号の内国法人の合併による解散又は残余財産の確定に基因して同号に掲げる事実が生じた場合を除き、当該各号に定める日から開始するものとする。
art-72-13/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8
In the case where any of the facts listed in the following items has occurred, the business year of the domestic corporation for which the fact has occurred is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item, except in the case where the fact listed in item (ii) has occurred due to the dissolution by merger or the determination of residual assets of the domestic corporation referred to in that item:
machine translation, not official
**一** 内国法人が通算親法人との間に当該通算親法人による完全支配関係（法人税法第十四条第四項第一号に規定する完全支配関係をいう。以下この条において同じ。）を有することとなつたこと その有することとなつた日
art-72-13/par-8/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-1
The fact that a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation (meaning a full controlling interest prescribed in Article 14, paragraph (4), item (i) of the Corporation Tax Act; the same applies hereinafter in this Article): the day on which it came to have that interest;
machine translation, not official
**二** 内国法人が通算親法人との間に当該通算親法人による通算完全支配関係を有しなくなつたこと その有しなくなつた日
art-72-13/par-8/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-2
The fact that a domestic corporation has ceased to have, with a group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation: the day on which it ceased to have that interest.
machine translation, not official
**第九項** 次の各号に掲げる内国法人の事業年度は、当該各号に定める日の前日に終了し、これに続く事業年度は、当該各号に定める日から開始するものとする。
art-72-13/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9
The business year of a domestic corporation listed in each of the following items is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item:
machine translation, not official
**一** 親法人（法人税法第六十四条の九第一項に規定する親法人をいう。以下この条において同じ。）の申請特例年度（同法第六十四条の九第九項に規定する申請特例年度をいう。以下この条において同じ。）開始の時に当該親法人との間に完全支配関係がある内国法人 その申請特例年度開始の日
art-72-13/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9/item-1
A domestic corporation that has a full controlling interest with a parent corporation (meaning a parent corporation prescribed in Article 64-9, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) at the time of commencement of the special application year of that parent corporation (meaning a special application year prescribed in paragraph (9) of that Article; the same applies hereinafter in this Article): the commencement date of that special application year;
machine translation, not official
**二** 親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた内国法人 その有することとなつた日
art-72-13/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9/item-2
A domestic corporation that has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation: the day on which it came to have that interest.
machine translation, not official
**第十項** 前項の場合において、同項各号に掲げる内国法人が法人税法第六十四条の九第一項の規定による承認を受けなかつたとき、又は前項各号に掲げる内国法人が同条第十項第一号若しくは第十二項第一号に掲げる法人に該当するときは、これらの内国法人の前項各号に定める日から開始する事業年度は、申請特例年度終了の日（同日前にこれらの内国法人の合併による解散又は残余財産の確定により当該各号の親法人との間に完全支配関係を有しなくなつた場合（以下この項において「合併による解散等の場合」という。）には、その有しなくなつた日の前日。次項において「終了等の日」という。）に終了し、これに続く事業年度は、合併による解散等の場合を除き、当該申請特例年度終了の日の翌日から開始するものとする。
art-72-13/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-10
In the case referred to in the preceding paragraph, where a domestic corporation listed in the items of that paragraph has not received the approval under Article 64-9, paragraph (1) of the Corporation Tax Act, or where a domestic corporation listed in the items of the preceding paragraph falls under a corporation listed in Article 64-9, paragraph (10), item (i) or paragraph (12), item (i) of that Act, the business year of those domestic corporations that commences on the day specified in the items of the preceding paragraph is to end on the last day of the special application year (or, where before that day those domestic corporations have ceased to have a full controlling interest with the parent corporation referred to in the relevant item due to dissolution by merger or determination of residual assets (hereinafter in this paragraph referred to as a "case of dissolution by merger, etc."), the day before the day on which they ceased to have it; referred to as the "end date, etc." in the following paragraph), and the following business year is to commence, except in a case of dissolution by merger, etc., on the day following the last day of that special application year.
machine translation, not official
**第十一項** 内国法人の通算子法人に該当する期間（第九項各号に掲げる内国法人の当該各号に定める日から終了等の日までの期間を含む。）については、第一項及び第五項の規定は、適用しない。
art-72-13/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-11
The provisions of paragraphs (1) and (5) do not apply to the period during which a domestic corporation is a group tax sharing subsidiary corporation (including, for a domestic corporation listed in the items of paragraph (9), the period from the day specified in the relevant item to the end date, etc.).
machine translation, not official
**第十二項** 内国法人が、通算親法人との間に当該通算親法人による完全支配関係を有することとなり、又は親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた場合において、法人税法第十四条第八項に規定する提出期限となる日までに、当該通算親法人又は親法人（第一号において「通算親法人等」という。）が同項に規定する書類を納税地の所轄税務署長に提出したときは、第八項（第一号に係る部分に限る。）、第九項（第二号に係る部分に限る。）及び前二項の規定の適用については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
art-72-13/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12
Where a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by that group tax sharing parent corporation, or has come to have, with a parent corporation within the period of the special application year of that parent corporation, a full controlling interest held by that parent corporation, if, by the date that is the deadline for filing prescribed in Article 14, paragraph (8) of the Corporation Tax Act, that group tax sharing parent corporation or parent corporation (referred to as the "group tax sharing parent corporation, etc." in item (i)) has submitted the documents prescribed in that paragraph to the district director having jurisdiction over the place for tax payment, then for the purpose of applying paragraph (8) (limited to the portion relating to item (i)), paragraph (9) (limited to the portion relating to item (ii)) and the preceding two paragraphs, the matters specified in the relevant item apply in accordance with the category of cases listed in the following items:
machine translation, not official
**一** 当該内国法人の加入日（法人税法第十四条第八項に規定する加入日をいう。以下この号において同じ。）から当該加入日の前日の属する特例決算期間（同項第一号に規定する特例決算期間をいう。以下この号において同じ。）の末日まで継続して当該内国法人と当該通算親法人等との間に当該通算親法人等による完全支配関係がある場合 当該内国法人及び当該内国法人が発行済株式又は出資を直接又は間接に保有する他の内国法人（当該加入日から当該末日までの間に当該通算親法人等との間に完全支配関係を有することとなつたものに限る。次号において「他の内国法人」という。）については、当該加入日の前日の属する特例決算期間の末日の翌日をもつて第八項第一号又は第九項第二号に定める日とする。この場合において、当該翌日が申請特例年度終了の日後であるときは、当該末日を申請特例年度終了の日とみなして、第十項の規定を適用する。
art-72-13/par-12/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12/item-1
In the case where there is continuously a full controlling interest held by the group tax sharing parent corporation, etc. between that domestic corporation and that group tax sharing parent corporation, etc. from the date of joining of that domestic corporation (meaning the date of joining prescribed in Article 14, paragraph (8) of the Corporation Tax Act; the same applies hereinafter in this item) to the last day of the special closing period that includes the day before that date of joining (meaning the special closing period prescribed in item (i) of that paragraph; the same applies hereinafter in this item): for that domestic corporation and any other domestic corporation in which that domestic corporation directly or indirectly holds issued shares or capital contributions (limited to one that has come to have a full controlling interest with that group tax sharing parent corporation, etc. during the period from that date of joining to that last day; referred to as the "other domestic corporation" in the following item), the day following the last day of the special closing period that includes the day before that date of joining is the day specified in paragraph (8), item (i) or paragraph (9), item (ii). In this case, if that following day is after the last day of the special application year, paragraph (10) applies deeming that last day to be the last day of the special application year;
machine translation, not official
**二** 前号に掲げる場合以外の場合 当該内国法人及び他の内国法人については、第八項（第一号に係る部分に限る。）及び第九項（第二号に係る部分に限る。）の規定は、適用しない。
art-72-13/par-12/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12/item-2
In a case other than the case listed in the preceding item: the provisions of paragraph (8) (limited to the portion relating to item (i)) and paragraph (9) (limited to the portion relating to item (ii)) do not apply to that domestic corporation and the other domestic corporation.
machine translation, not official
**第十三項** 第五項第三号及び第四号イの収益事業の範囲は、政令で定める。
art-72-13/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-13
The scope of the profit-making businesses in paragraph (5), item (iii) and item (iv), (a) is specified by Cabinet Order.
machine translation, not official
### 第七十二条の十四（付加価値割の課税標準の算定の方法） — Method of Calculating the Tax Base of the Value-Added Levy
caption: machine translation, not official
art-72-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
**第一項** 第七十二条の十二第一号の各事業年度の付加価値額は、各事業年度の報酬給与額、純支払利子及び純支払賃借料の合計額（第七十二条の二十において「収益配分額」という。）と各事業年度の単年度損益との合計額による。
art-72-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14/par-1
The value added for each business year in Article 72-12, item (i) is the sum of the total amount of the remuneration and salary amount, net interest paid and net rent paid for each business year (referred to as the "income allocation amount" in Article 72-20) and the single-year profit or loss for each business year.
machine translation, not official
### 第七十二条の十五（報酬給与額の算定の方法） — Method of Calculating the Remuneration and Salary Amount
caption: machine translation, not official
art-72-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15
**第一項** 前条の各事業年度の報酬給与額は、次の各号に掲げる金額（当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支出されるもので政令で定めるものに限る。）の合計額による。
art-72-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
The remuneration and salary amount for each business year in the preceding Article is the total of the amounts listed in the following items (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid out in that business year):
machine translation, not official
**一** 法人が各事業年度においてその役員又は使用人に対する報酬、給料、賃金、賞与、退職手当その他これらの性質を有する給与として支出する金額の合計額
art-72-15/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1/item-1
the total amount that a corporation pays out in each business year to its officers or employees as remuneration, salary, wages, bonuses, retirement allowances and other payments of a similar nature;
machine translation, not official
**二** 法人が各事業年度において確定給付企業年金法第三条第一項に規定する確定給付企業年金に係る規約に基づいて同法第二条第四項に規定する加入者のために支出する同法第五十五条第一項の掛金その他の法人が役員又は使用人のために支出する掛金（これに類するものを含む。）で政令で定めるものの金額の合計額
art-72-15/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1/item-2
the total amount of the contributions under Article 55, paragraph (1) of the Defined-Benefit Corporate Pension Act that a corporation pays out in each business year, under the rules for a defined-benefit corporate pension prescribed in Article 3, paragraph (1) of that Act, for participants prescribed in Article 2, paragraph (4) of that Act, and of other contributions that a corporation pays out for its officers or employees (including those similar thereto), that are specified by Cabinet Order.
machine translation, not official
**第二項** 法人が労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項又は船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項に規定する労働者派遣契約又は船員派遣契約に基づき、労働者派遣（労働者派遣法第二条第一号に規定する労働者派遣をいう。以下この項において同じ。）若しくは船員派遣（船員職業安定法第六条第十三項に規定する船員派遣をいう。以下この項において同じ。）の役務の提供を受け、又は労働者派遣若しくは船員派遣をした場合には、前項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額をもつて当該法人の報酬給与額とする。
art-72-15/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-2
Where a corporation, under a staffing contract or mariner dispatching contract prescribed in Article 26, paragraph (1) of the Act on Ensuring the Proper Operation of Worker Dispatching Services and Protecting Dispatched Workers (Act No. 88 of 1985; hereinafter in this paragraph referred to as the "Worker Dispatching Act") or Article 66, paragraph (1) of the Mariners' Employment Security Act (Act No. 130 of 1948), has received the provision of services of worker dispatch (meaning worker dispatch prescribed in Article 2, item (i) of the Worker Dispatching Act; the same applies hereinafter in this paragraph) or mariner dispatching (meaning mariner dispatching prescribed in Article 6, paragraph (13) of the Mariners' Employment Security Act; the same applies hereinafter in this paragraph), or has carried out worker dispatch or mariner dispatching, then notwithstanding the provisions of the preceding paragraph, the amount specified in the relevant item in accordance with the category of corporations listed in the following items is the remuneration and salary amount of that corporation:
machine translation, not official
**一** 労働者派遣又は船員派遣の役務の提供を受けた法人 前項に規定する合計額に各事業年度において当該労働者派遣又は当該船員派遣の役務の提供の対価として当該労働者派遣又は当該船員派遣をした者に支払う金額（当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支払われるもので政令で定めるものに限る。）に百分の七十五の割合を乗じて得た金額を加えた金額
art-72-15/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-2/item-1
a corporation that has received the provision of services of worker dispatch or mariner dispatching: the amount obtained by adding, to the total amount prescribed in the preceding paragraph, the amount obtained by multiplying by the ratio of 75/100 the amount that it pays in each business year to the person that carried out that worker dispatch or that mariner dispatching as consideration for the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year);
machine translation, not official
**二** 労働者派遣又は船員派遣をした法人 前項に規定する合計額から当該労働者派遣に係る派遣労働者（労働者派遣法第二条第二号に規定する派遣労働者をいう。）又は当該船員派遣に係る派遣船員（船員職業安定法第六条第十四項に規定する派遣船員をいう。）に係る前項に規定する合計額を限度として各事業年度において当該労働者派遣又は当該船員派遣の対価として当該労働者派遣又は当該船員派遣の役務の提供を受けた者から支払を受ける金額（当該事業年度の法人税の所得の計算上益金の額に算入されるものに限る。）に百分の七十五の割合を乗じて得た金額を控除した金額
art-72-15/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-2/item-2
a corporation that has carried out worker dispatch or mariner dispatching: the amount obtained by deducting from the total amount prescribed in the preceding paragraph the amount obtained by multiplying by the ratio of 75/100 the amount that it receives in each business year as consideration for that worker dispatch or that mariner dispatching from the person that received the provision of services of that worker dispatch or that mariner dispatching (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the total amount prescribed in the preceding paragraph relating to the dispatched worker relating to that worker dispatch (meaning a dispatched worker prescribed in Article 2, item (ii) of the Worker Dispatching Act) or the dispatched mariner relating to that mariner dispatching (meaning a dispatched mariner prescribed in Article 6, paragraph (14) of the Mariners' Employment Security Act).
machine translation, not official
### 第七十二条の十六（純支払利子の算定の方法） — Method of Calculating Net Interest Paid
caption: machine translation, not official
art-72-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16
**第一項** 第七十二条の十四の各事業年度の純支払利子は、各事業年度の支払利子の額（当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支払われるもので政令で定めるものに限る。）の合計額から当該合計額を限度として各事業年度の受取利子の額（当該事業年度の法人税の所得の計算上益金の額に算入されるものに限る。）の合計額を控除した金額による。
art-72-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16/par-1
The net interest paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the amounts of interest paid for each business year (limited to those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the amounts of interest received for each business year (limited to those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.
machine translation, not official
**第二項** 前項の支払利子とは、法人が各事業年度において支払う負債の利子（これに準ずるものとして政令で定めるものを含む。）をいう。
art-72-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16/par-2
The interest paid in the preceding paragraph means interest on debts that a corporation pays in each business year (including those specified by Cabinet Order as similar thereto).
machine translation, not official
**第三項** 第一項の受取利子とは、法人が各事業年度において支払を受ける利子（これに準ずるものとして政令で定めるものを含む。）をいう。
art-72-16/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16/par-3
The interest received in paragraph (1) means interest that a corporation receives in each business year (including those specified by Cabinet Order as similar thereto).
machine translation, not official
### 第七十二条の十七（純支払賃借料の算定の方法） — Method of Calculating Net Rent Paid
caption: machine translation, not official
art-72-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17
**第一項** 第七十二条の十四の各事業年度の純支払賃借料は、各事業年度の支払賃借料（支払賃借料のうち当該事業年度の法人税の所得の計算上損金の額に算入されるもの（政令で定めるものを除く。）及び当該事業年度において支払われるもので政令で定めるものをいう。）の合計額から当該合計額を限度として各事業年度の受取賃借料（受取賃借料のうち当該事業年度の法人税の所得の計算上益金の額に算入されるものをいう。）の合計額を控除した金額による。
art-72-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-1
The net rent paid for each business year in Article 72-14 is the amount obtained by deducting from the total amount of the rent paid for each business year (meaning, of the rent paid, those that are included in the amount of deductible expenses in calculating the income for corporation tax for that business year (excluding those specified by Cabinet Order), and those that are specified by Cabinet Order and paid in that business year) the total amount of the rent received for each business year (meaning, of the rent received, those that are included in the amount of gross profits in calculating the income for corporation tax for that business year), up to the limit of the former total amount.
machine translation, not official
**第二項** 前項の支払賃借料とは、法人が土地又は家屋（住宅、店舗、工場、倉庫その他の建物をいう。以下この項において同じ。）（これらと一体となつて効用を果たす構築物及び附属設備を含む。以下この項において同じ。）の賃借権（法人税法第六十四条の二第三項に規定するリース取引に係るものを除く。）、地上権、永小作権その他の土地又は家屋の使用又は収益を目的とする権利で、その存続期間が一月以上であるもの（以下この項及び次項において「賃借権等」という。）の対価（当該賃借権等に係る役務の提供の対価として政令で定めるものを含む。次項において同じ。）として、その賃借権等に係る契約をした事業年度以後の各事業年度において支払うこととされている金額（これに準ずるものとして政令で定めるものを含む。）をいう。
art-72-17/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-2
The rent paid in the preceding paragraph means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to pay as consideration for a right of lease of land or a house (meaning a dwelling, store, factory, warehouse or other building; the same applies hereinafter in this paragraph) (including structures and ancillary facilities that serve a function integrally with them; the same applies hereinafter in this paragraph) (excluding one relating to a lease transaction prescribed in Article 64-2, paragraph (3) of the Corporation Tax Act), a superficies right, emphyteusis or any other right for the purpose of the use or profit of land or a house, the duration of which is one month or more (hereinafter in this paragraph and the following paragraph referred to as a "right of lease, etc.") (including those specified by Cabinet Order as consideration for the provision of services relating to that right of lease, etc.; the same applies in the following paragraph), in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.
machine translation, not official
**第三項** 第一項の受取賃借料とは、法人が賃借権等の対価として、その賃借権等に係る契約をした事業年度以後の各事業年度において支払を受けることとされている金額（これに準ずるものとして政令で定めるものを含む。）をいう。
art-72-17/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-3
The rent received in paragraph (1) means the amount (including those specified by Cabinet Order as similar thereto) that a corporation is to receive as consideration for a right of lease, etc. in each business year on or after the business year in which the contract relating to that right of lease, etc. was concluded.
machine translation, not official
### 第七十二条の十八（単年度損益の算定の方法） — Method of Calculating Single-Year Profit or Loss
caption: machine translation, not official
art-72-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18
**第一項** 第七十二条の十四の各事業年度の単年度損益は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定めるところにより算定するものとする。
art-72-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18/par-1
The single-year profit or loss for each business year in Article 72-14 is to be calculated as specified in the relevant item, in accordance with the category of corporations listed in the following items:
machine translation, not official
**一** 次条に規定する内国法人 各事業年度の益金の額から損金の額を控除した金額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である所得の計算の例によつて算定する。
art-72-18/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18/par-1/item-1
a domestic corporation prescribed in the following Article: it is the amount obtained by deducting the amount of deductible expenses from the amount of gross profits for each business year, and is calculated in accordance with the rules for calculating the income that is the tax base of corporation tax for that business year, except as otherwise specially provided in this Act or by Cabinet Order;
machine translation, not official
**二** 外国法人 各事業年度の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額又は欠損金額（同法第二条第十九号に規定する欠損金額をいう。以下この号において同じ。）及び同法第百四十一条第一号ロに掲げる国内源泉所得に係る所得の金額又は欠損金額の合算額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である同号イに掲げる国内源泉所得に係る所得及び同号ロに掲げる国内源泉所得に係る所得の計算の例によつて算定する。
art-72-18/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18/par-1/item-2
a foreign corporation: it is the combined amount of the amount of income or the amount of loss relating to domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act for each business year (meaning, as to the amount of loss, the amount of loss prescribed in Article 2, item (xix) of that Act; the same applies hereinafter in this item) and the amount of income or the amount of loss relating to domestic source income listed in Article 141, item (i), (b) of that Act, and is calculated in accordance with the rules for calculating the income relating to domestic source income listed in Article 141, item (i), (a) of that Act and the income relating to domestic source income listed in Article 141, item (i), (b) of that Act, which are the tax base of corporation tax for that business year, except as otherwise specially provided in this Act or by Cabinet Order.
machine translation, not official
**第二項** 前項の規定により第七十二条の十四の各事業年度の単年度損益を算定する場合には、法人税法第二十七条、第五十七条、第五十七条の二、第五十九条第五項、第六十四条の五及び第六十四条の八並びに租税特別措置法第五十五条（同条第一項及び第八項に規定する特定株式等で政令で定めるものに係る部分を除く。）、第五十九条の二及び第六十六条の五の三（第二項に係る部分を除く。）の規定の例によらないものとする。
art-72-18/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18/par-2
In calculating the single-year profit or loss for each business year in Article 72-14 pursuant to the preceding paragraph, the calculation is not to be made in accordance with the rules of Article 27, Article 57, Article 57-2, Article 59, paragraph (5), Article 64-5 and Article 64-8 of the Corporation Tax Act, and Article 55 (excluding the portion relating to those specified by Cabinet Order among the specified shares, etc. prescribed in paragraphs (1) and (8) of that Article), Article 59-2 and Article 66-5-3 (excluding the portion relating to paragraph (2)) of the Act on Special Measures Concerning Taxation.
machine translation, not official
### 第七十二条の十九（この法律の施行地外において事業を行う内国法人の付加価値割の課税標準の算定） — Calculation of the Tax Base of the Value-Added Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act
caption: machine translation, not official
art-72-19 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
**第一項** この法律の施行地に主たる事務所又は事業所を有する法人（以下この節において「内国法人」という。）で、この法律の施行地外にその事業が行われる場所で政令で定めるものを有するもの（以下この節において「特定内国法人」という。）の付加価値割の課税標準は、当該特定内国法人の事業の付加価値額の総額からこの法律の施行地外の事業に帰属する付加価値額を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する付加価値額の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該特定内国法人のこの法律の施行地外の事業に帰属する付加価値額とみなす。
art-72-19/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19/par-1
The tax base of the value-added levy for a corporation that has its principal office or place of business in the area of application of this Act (hereinafter in this Section referred to as a "domestic corporation") and has a place specified by Cabinet Order where its business is conducted outside the area of application of this Act (hereinafter in this Section referred to as a "specified domestic corporation") is the amount obtained by deducting the value added attributable to business outside the area of application of this Act from the total amount of value added of the business of that specified domestic corporation. In this case, if it is difficult to calculate the value added attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the value added attributable to the business of that specified domestic corporation outside the area of application of this Act.
machine translation, not official
### 第七十二条の二十（収益配分額のうちに報酬給与額の占める割合が高い法人の付加価値割の課税標準の算定） — Calculation of the Tax Base of the Value-Added Levy for a Corporation in Which the Remuneration and Salary Amount Accounts for a High Proportion of the Income Allocation Amount
caption: machine translation, not official
art-72-20 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20
**第一項** 当該事業年度の収益配分額のうちに当該事業年度の報酬給与額の占める割合が百分の七十を超える法人の付加価値割の課税標準の算定については、当該事業年度の付加価値額（前条の規定により控除すべき金額があるときは、これを控除した後の金額とする。）から雇用安定控除額を控除するものとする。
art-72-20/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20/par-1
In calculating the tax base for the value-added levy of a corporation whose ratio of the remuneration and salary amount for the business year to the income allocation amount for the business year exceeds 70 percent, the employment stability deduction amount is to be deducted from the value added for the business year (where there is an amount to be deducted under the preceding Article, the amount after deducting it).
machine translation, not official
**第二項** 前項の雇用安定控除額は、当該事業年度の報酬給与額から当該事業年度の収益配分額に百分の七十の割合を乗じて得た金額を控除した金額とする。
art-72-20/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20/par-2
The employment stability deduction amount in the preceding paragraph is the amount obtained by deducting, from the remuneration and salary amount for the business year, the amount obtained by multiplying the income allocation amount for the business year by 70 percent.
machine translation, not official
**第三項** 前二項の当該事業年度の収益配分額又は報酬給与額は、特定内国法人にあつては当該特定内国法人の事業の収益配分額又は報酬給与額の総額からこの法律の施行地外の事業に帰属する収益配分額又は報酬給与額を、それぞれ控除して得た額とする。この場合において、当該特定内国法人について前条後段の規定の適用があるときは、政令で定めるところにより計算した金額をもつて、当該特定内国法人のこの法律の施行地外の事業に帰属する収益配分額又は報酬給与額とみなす。
art-72-20/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20/par-3
The income allocation amount or remuneration and salary amount for the business year in the preceding two paragraphs is, for a specified domestic corporation, the amount obtained by deducting the income allocation amount or remuneration and salary amount attributable to business outside the area where this Act is enforced, respectively, from the total amount of the income allocation amount or remuneration and salary amount of the business of that specified domestic corporation. In this case, where the latter part of the preceding Article applies to that specified domestic corporation, the amount calculated as provided by Cabinet Order is deemed to be the income allocation amount or remuneration and salary amount of that specified domestic corporation attributable to business outside the area where this Act is enforced.
machine translation, not official
### 第七十二条の二十一（資本割の課税標準の算定の方法） — Method of Calculating the Tax Base for the Capital Levy
caption: machine translation, not official
art-72-21 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21
**第一項** 第七十二条の十二第二号の各事業年度の資本金等の額は、各事業年度終了の日における法人税法第二条第十六号に規定する資本金等の額と、当該事業年度前の各事業年度（以下この項において「過去事業年度」という。）の第一号に掲げる金額の合計額から過去事業年度の第二号及び第三号に掲げる金額の合計額を控除した金額に、当該事業年度中の第一号に掲げる金額を加算し、これから当該事業年度中の第三号に掲げる金額を減算した金額との合計額とする。ただし、清算中の法人については、第四項に規定する場合を除き、当該額は、ないものとみなす。
art-72-21/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
The amount of stated capital, etc. for each business year referred to in Article 72-12, item (ii) is the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as "past business years") the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year; provided, however, that for a corporation in liquidation, except in the case prescribed in paragraph (4), that amount is deemed to be nil.
machine translation, not official
**一** 平成二十二年四月一日以後に、会社法第四百四十六条に規定する剰余金（同法第四百四十七条又は第四百四十八条の規定により資本金の額又は資本準備金の額を減少し、剰余金として計上したものを除き、総務省令で定めるものに限る。）を同法第四百五十条の規定により資本金とし、又は同法第四百四十八条第一項第二号の規定により利益準備金の額の全部若しくは一部を資本金とした金額
art-72-21/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-1
the amount that, on or after April 1, 2010, was converted into stated capital out of surplus prescribed in Article 446 of the Companies Act (excluding that recorded as surplus after reducing the amount of stated capital or capital reserves pursuant to Article 447 or Article 448 of that Act, and limited to that specified by Order of the Ministry of Internal Affairs and Communications) pursuant to Article 450 of that Act, or out of all or part of the amount of retained earnings reserves pursuant to Article 448, paragraph (1), item (ii) of that Act;
machine translation, not official
**二** 平成十三年四月一日から平成十八年四月三十日までの間に、資本又は出資の減少（金銭その他の資産を交付したものを除く。）による資本の欠損の塡補に充てた金額並びに会社法の施行に伴う関係法律の整備等に関する法律（以下この号において「会社法整備法」という。）第六十四条の規定による改正前の商法（以下この号において「旧商法」という。）第二百八十九条第一項及び第二項（これらの規定を会社法整備法第一条の規定による廃止前の有限会社法（以下この号において「旧有限会社法」という。）第四十六条において準用する場合を含む。）に規定する資本準備金による旧商法第二百八十九条第一項及び第二項第二号（これらの規定を旧有限会社法第四十六条において準用する場合を含む。）に規定する資本の欠損の塡補に充てた金額
art-72-21/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
the amount applied, during the period from April 1, 2001 to April 30, 2006, to cover a capital deficit through a reduction in capital or capital contributions (excluding where money or other assets were delivered), and the amount applied, out of the capital reserves prescribed in Article 289, paragraphs (1) and (2) of the Commercial Code prior to its amendment by Article 64 of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Companies Act (hereinafter in this item referred to as the "Companies Act Arrangement Act") (hereinafter in this item referred to as the "former Commercial Code") (including where these provisions are applied mutatis mutandis pursuant to Article 46 of the Limited Liability Companies Act prior to its repeal by Article 1 of the Companies Act Arrangement Act (hereinafter in this item referred to as the "former Limited Liability Companies Act")), to cover the capital deficit prescribed in Article 289, paragraph (1) and paragraph (2), item (ii) of the former Commercial Code (including where these provisions are applied mutatis mutandis pursuant to Article 46 of the former Limited Liability Companies Act);
machine translation, not official
**三** 平成十八年五月一日以後に、会社法第四百四十六条に規定する剰余金（同法第四百四十七条又は第四百四十八条の規定により資本金の額又は資本準備金の額を減少し、剰余金として計上したもので総務省令で定めるものに限る。）を同法第四百五十二条の規定により総務省令で定める損失の塡補に充てた金額
art-72-21/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-3
the amount of surplus prescribed in Article 446 of the Companies Act (limited to that recorded as surplus after reducing the amount of stated capital or capital reserves pursuant to Article 447 or Article 448 of that Act and specified by Order of the Ministry of Internal Affairs and Communications) that, on or after May 1, 2006, was applied, pursuant to Article 452 of that Act, to cover a loss specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 前項本文の規定にかかわらず、同項本文の規定により計算した金額が、各事業年度終了の日における資本金の額及び資本準備金の額の合算額又は出資金の額に満たない場合には、第七十二条の十二第二号の各事業年度の資本金等の額は、各事業年度終了の日における資本金の額及び資本準備金の額の合算額又は出資金の額とする。
art-72-21/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
Notwithstanding the main clause of the preceding paragraph, where the amount calculated pursuant to the main clause of that paragraph is less than the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year, the amount of stated capital, etc. for each business year referred to in Article 72-12, item (ii) is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year.
machine translation, not official
**第三項** 事業年度が一年に満たない場合における前二項の規定の適用については、第一項中「減算した金額との合計額」とあるのは「減算した金額との合計額に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、前項中「とする」とあるのは「に当該事業年度の月数を乗じて得た額を十二で除して計算した金額とする」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-72-21/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-3
With respect to the application of the preceding two paragraphs where a business year is less than one year, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in paragraph (1) is deemed to be replaced with "the amount calculated by dividing by 12 the amount obtained by multiplying the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year by the number of months in that business year", and the phrase "is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year" in the preceding paragraph is deemed to be replaced with "is the amount calculated by dividing by 12 the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year by the number of months in that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded.
machine translation, not official
**第四項** 通算子法人が事業年度の中途において解散をした場合（破産手続開始の決定を受けた場合を除く。第九項において同じ。）の当該事業年度における第一項及び第二項の規定の適用については、第一項中「減算した金額との合計額」とあるのは「減算した金額との合計額に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、第二項中「とする」とあるのは「に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額とする」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-72-21/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-4
With respect to the application of paragraphs (1) and (2) for a business year in the course of which a group tax sharing subsidiary corporation is dissolved (excluding where it has received an order commencing bankruptcy proceedings; the same applies in paragraph (9)), the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in paragraph (1) is deemed to be replaced with "the amount calculated by dividing by 12 the amount obtained by multiplying the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year by the number of months in the period from the first day of that business year to the date of dissolution", and the phrase "is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year" in paragraph (2) is deemed to be replaced with "is the amount calculated by dividing by 12 the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year by the number of months in the period from the first day of that business year to the date of dissolution". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded.
machine translation, not official
**第五項** 清算中の通算子法人が事業年度の中途において継続した場合の当該事業年度における第一項及び第二項の規定の適用については、第一項中「減算した金額との合計額」とあるのは「減算した金額との合計額に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、第二項中「とする」とあるのは「に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額とする」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-72-21/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-5
With respect to the application of paragraphs (1) and (2) for a business year in the course of which a group tax sharing subsidiary corporation in liquidation continues, the phrase "the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year" in paragraph (1) is deemed to be replaced with "the amount calculated by dividing by 12 the amount obtained by multiplying the total amount of the amount of stated capital, etc. prescribed in Article 2, item (xvi) of the Corporation Tax Act as of the last day of each business year and the amount obtained by deducting from the total of the amounts listed in item (i) for each business year preceding that business year (hereinafter in this paragraph referred to as 'past business years') the total of the amounts listed in items (ii) and (iii) for past business years, adding to the result the amount listed in item (i) during that business year, and subtracting from that the amount listed in item (iii) during that business year by the number of months in the period from the date of continuation to the last day of that business year", and the phrase "is the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year" in paragraph (2) is deemed to be replaced with "is the amount calculated by dividing by 12 the amount obtained by multiplying the total of the amount of stated capital and the amount of capital reserves, or the amount of capital contributions, as of the last day of each business year by the number of months in the period from the date of continuation to the last day of that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded.
machine translation, not official
**第六項** 第一号に掲げる金額のうちに第二号に掲げる金額の占める割合が百分の五十を超える内国法人の資本割の課税標準の算定については、資本金等の額から、当該資本金等の額に第一号に掲げる金額のうちに第二号に掲げる金額の占める割合を乗じて計算した金額を控除するものとする。
art-72-21/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6
For the calculation of the tax base for the capital levy of a domestic corporation in which the ratio of the amount listed in item (ii) to the amount listed in item (i) exceeds 50 percent, the amount calculated by multiplying the amount of stated capital, etc. by the ratio of the amount listed in item (ii) to the amount listed in item (i) is to be deducted from the amount of stated capital, etc.
machine translation, not official
**一** 当該内国法人の当該事業年度及び当該事業年度の前事業年度の確定した決算（第七十二条の二十六第一項ただし書の規定により申告納付すべき事業税にあつては、同項に規定する中間期間に係る決算）に基づく貸借対照表に計上されている総資産の帳簿価額として政令で定めるところにより計算した金額の合計額
art-72-21/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6/item-1
the total of the amounts, calculated as provided by Cabinet Order, as the book value of total assets recorded on the balance sheet based on the finalized settlement of accounts of that domestic corporation for that business year and for the business year preceding that business year (for enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1), the settlement of accounts for the interim period prescribed in that paragraph);
machine translation, not official
**二** 当該内国法人の当該事業年度終了の時又は当該事業年度の前事業年度終了の時における特定子会社（当該内国法人が発行済株式又は出資（政令で定めるものを除く。）の総数又は総額の百分の五十を超える数の株式又は出資を直接又は間接に保有する他の法人をいう。）の株式又は出資で、それぞれの時において当該内国法人が保有するものの帳簿価額の合計額
art-72-21/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6/item-2
the total book value of the shares or capital contributions of specified subsidiary corporations (meaning other corporations in which that domestic corporation directly or indirectly holds shares or capital contributions exceeding 50 percent of the total number or total amount of issued shares or capital contributions (excluding those specified by Cabinet Order)) that are held by that domestic corporation at the end of that business year or at the end of the business year preceding that business year, as of each of those times.
machine translation, not official
**第七項** 資本金等の額（前項又は次条第一項若しくは第二項の規定により控除すべき金額がある場合には、これらを控除した後の金額とする。以下この項において同じ。）が千億円を超える法人の資本割の課税標準は、第一項及び第二項の規定にかかわらず、次の表の上欄に掲げる金額の区分によつて資本金等の額（資本金等の額が一兆円を超える場合には、一兆円とする。）を区分し、当該区分に応ずる同表の下欄に掲げる率を乗じて計算した金額の合計額とする。
千億円以下の金額 百分の百
千億円を超え五千億円以下の金額 百分の五十
五千億円を超え一兆円以下の金額 百分の二十五
art-72-21/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
For a corporation whose amount of stated capital, etc. (where there is an amount to be deducted under the preceding paragraph or paragraph (1) or (2) of the following Article, the amount after deducting it; the same applies hereinafter in this paragraph) exceeds 100 billion yen, notwithstanding paragraphs (1) and (2), the tax base for the capital levy is the total of the amounts calculated by dividing the amount of stated capital, etc. (where it exceeds 1 trillion yen, 1 trillion yen) into the categories of amounts in the left-hand column of the following table and multiplying each by the rate in the right-hand column of that table corresponding to that category.
Amount that is 100 billion yen or less 100 percent
Amount that exceeds 100 billion yen but is 500 billion yen or less 50 percent
Amount that exceeds 500 billion yen but is 1 trillion yen or less 25 percent
machine translation, not official
**第八項** 事業年度が一年に満たない場合における前項の規定の適用については、同項の表以外の部分中「千億円」とあるのは「千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、同項の表千億円以下の金額の項中「千億円」とあるのは「千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、同表千億円を超え五千億円以下の金額の項中「千億円を」とあるのは「千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額を」と、「五千億円」とあるのは「五千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、同表五千億円を超え一兆円以下の金額の項中「五千億円」とあるのは「五千億円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-72-21/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-8
With respect to the application of the preceding paragraph where a business year is less than one year, the phrase "100 billion yen" in the part other than the table in that paragraph is deemed to be replaced with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in that business year", the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in that business year", the phrase "100 billion yen" in the row for amounts of 100 billion yen or less in the table of that paragraph with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in that business year", the phrase "exceeds 100 billion yen" in the row for amounts exceeding 100 billion yen and 500 billion yen or less in that table with "exceeds an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in that business year", the phrase "500 billion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in that business year", the phrase "500 billion yen" in the row for amounts exceeding 500 billion yen and 1 trillion yen or less in that table with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in that business year", and the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded.
machine translation, not official
**第九項** 通算子法人が事業年度の中途において解散をした場合の当該事業年度における第七項の規定の適用については、同項の表以外の部分中「千億円」とあるのは「千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同項の表千億円以下の金額の項中「千億円」とあるのは「千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表千億円を超え五千億円以下の金額の項中「千億円を」とあるのは「千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額を」と、「五千億円」とあるのは「五千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表五千億円を超え一兆円以下の金額の項中「五千億円」とあるのは「五千億円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に当該事業年度開始の日から解散の日までの期間の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-72-21/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-9
With respect to the application of paragraph (7) for a business year in the course of which a group tax sharing subsidiary corporation is dissolved, the phrase "100 billion yen" in the part other than the table in that paragraph is deemed to be replaced with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "100 billion yen" in the row for amounts of 100 billion yen or less in the table of that paragraph with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "exceeds 100 billion yen" in the row for amounts exceeding 100 billion yen and 500 billion yen or less in that table with "exceeds an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "500 billion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", the phrase "500 billion yen" in the row for amounts exceeding 500 billion yen and 1 trillion yen or less in that table with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the first day of that business year to the date of dissolution", and the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the first day of that business year to the date of dissolution". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded.
machine translation, not official
**第十項** 清算中の通算子法人が事業年度の中途において継続した場合の当該事業年度における第七項の規定の適用については、同項の表以外の部分中「千億円」とあるのは「千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同項の表千億円以下の金額の項中「千億円」とあるのは「千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表千億円を超え五千億円以下の金額の項中「千億円を」とあるのは「千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額を」と、「五千億円」とあるのは「五千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、同表五千億円を超え一兆円以下の金額の項中「五千億円」とあるのは「五千億円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」と、「一兆円」とあるのは「一兆円に継続の日から当該事業年度終了の日までの期間の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たないときは一月とし、一月に満たない端数を生じたときは切り捨てる。
art-72-21/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-10
With respect to the application of paragraph (7) for a business year in the course of which a group tax sharing subsidiary corporation in liquidation continues, the phrase "100 billion yen" in the part other than the table in that paragraph is deemed to be replaced with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "100 billion yen" in the row for amounts of 100 billion yen or less in the table of that paragraph with "an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "exceeds 100 billion yen" in the row for amounts exceeding 100 billion yen and 500 billion yen or less in that table with "exceeds an amount calculated by dividing by 12 the amount obtained by multiplying 100 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "500 billion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the date of continuation to the last day of that business year", the phrase "500 billion yen" in the row for amounts exceeding 500 billion yen and 1 trillion yen or less in that table with "an amount calculated by dividing by 12 the amount obtained by multiplying 500 billion yen by the number of months in the period from the date of continuation to the last day of that business year", and the phrase "1 trillion yen" with "an amount calculated by dividing by 12 the amount obtained by multiplying 1 trillion yen by the number of months in the period from the date of continuation to the last day of that business year". In this case, the number of months is calculated according to the calendar, and where it is less than one month it is one month, and where a fraction of less than one month arises it is discarded.
machine translation, not official
### 第七十二条の二十二（この法律の施行地外において事業を行う内国法人等の資本割の課税標準の算定） — Calculation of the Tax Base for the Capital Levy of Domestic Corporations, etc. Conducting Business Outside the Area Where This Act Is Enforced
caption: machine translation, not official
art-72-22 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22
**第一項** 特定内国法人の資本割の課税標準は、当該特定内国法人の資本金等の額から、この法律の施行地外の事業の規模等を勘案して政令で定めるところにより計算した金額を控除して得た額とする。
art-72-22/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22/par-1
The tax base for the capital levy of a specified domestic corporation is the amount obtained by deducting from the amount of stated capital, etc. of that specified domestic corporation the amount calculated as provided by Cabinet Order, taking into consideration the scale of its business outside the area where this Act is enforced and other factors.
machine translation, not official
**第二項** 外国法人の資本割の課税標準は、当該外国法人の資本金等の額から、この法律の施行地外の事業の規模等を勘案して政令で定めるところにより計算した金額を控除して得た額とする。
art-72-22/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22/par-2
The tax base for the capital levy of a foreign corporation is the amount obtained by deducting from the amount of stated capital, etc. of that foreign corporation the amount calculated as provided by Cabinet Order, taking into consideration the scale of its business outside the area where this Act is enforced and other factors.
machine translation, not official
### 第七十二条の二十三（所得割の課税標準の算定の方法） — Method of Calculating the Tax Base for the Income Levy
caption: machine translation, not official
art-72-23 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23
**第一項** 第七十二条の十二第三号の各事業年度の所得は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定めるところにより算定するものとする。
art-72-23/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-1
The income for each business year referred to in Article 72-12, item (iii) is to be calculated, according to the category of corporation listed in each of the following items, as provided in the respective item.
machine translation, not official
**一** 内国法人 各事業年度の益金の額から損金の額を控除した金額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である所得の計算の例により算定する。
art-72-23/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-1/item-1
domestic corporation: the amount is the amount obtained by deducting the amount of deductible expenses from the amount of gross profits for each business year, and, except where a special provision is made by this Act or Cabinet Order, it is calculated according to the method of calculating the income that is the tax base for corporation tax for that business year;
machine translation, not official
**二** 外国法人 各事業年度の法人税法第百四十一条第一号イに掲げる国内源泉所得に係る所得の金額及び同号ロに掲げる国内源泉所得に係る所得の金額の合算額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該各事業年度の法人税の課税標準である同号イに掲げる国内源泉所得に係る所得及び同号ロに掲げる国内源泉所得に係る所得の計算の例により算定する。
art-72-23/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-1/item-2
foreign corporation: the amount is the total of the amount of income relating to the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act and the amount of income relating to the domestic source income listed in (b) of that item for each business year, and, except where a special provision is made by this Act or Cabinet Order, it is calculated according to the method of calculating the income relating to the domestic source income listed in (a) of that item and the income relating to the domestic source income listed in (b) of that item, which are the tax base for corporation tax for that business year.
machine translation, not official
**第二項** 前項の規定により第七十二条の十二第三号の各事業年度の所得を算定する場合には、法人税法第二十七条、第五十七条第六項から第八項まで、第五十九条第五項、第六十二条の五第五項、第六十四条の五、第六十四条の七及び第六十四条の八並びに租税特別措置法第五十五条（同条第一項及び第八項に規定する特定株式等で政令で定めるものに係る部分を除く。）の規定の例によらないものとし、医療法人又は医療施設（政令で定めるものを除く。）に係る事業を行う農業協同組合連合会（特定農業協同組合連合会を除く。）が社会保険診療につき支払を受けた金額は、益金の額に算入せず、また、当該社会保険診療に係る経費は、損金の額に算入しない。
art-72-23/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-2
When the income for each business year referred to in Article 72-12, item (iii) is calculated pursuant to the preceding paragraph, the provisions of Article 27, Article 57, paragraphs (6) through (8), Article 59, paragraph (5), Article 62-5, paragraph (5), Article 64-5, Article 64-7 and Article 64-8 of the Corporation Tax Act, and Article 55 of the Act on Special Measures Concerning Taxation (excluding the part relating to the specified shares, etc. specified by Cabinet Order as prescribed in paragraphs (1) and (8) of that Article) are not to be followed, and the amount that a medical care corporation, or a federation of agricultural cooperatives (excluding a specified federation of agricultural cooperatives) that conducts business relating to a medical facility (excluding those specified by Cabinet Order), has received for social insurance medical care is not included in the amount of gross profits, and the expenses relating to that social insurance medical care are not included in the amount of deductible expenses.
machine translation, not official
**第三項** 前項に規定する社会保険診療とは、次に掲げる給付又は医療、介護、助産若しくはサービスをいう。
art-72-23/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3
The social insurance medical care prescribed in the preceding paragraph means the following benefits, or medical care, nursing care, midwifery or services.
machine translation, not official
**一** 健康保険法（大正十一年法律第七十号）、国民健康保険法（昭和三十三年法律第百九十二号）、高齢者の医療の確保に関する法律（昭和五十七年法律第八十号）、船員保険法（昭和十四年法律第七十三号）、国家公務員共済組合法（昭和三十三年法律第百二十八号。防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項においてその例によるものとされる場合を含む。以下この号において同じ。）、地方公務員等共済組合法（昭和三十七年法律第百五十二号）、私立学校教職員共済法（昭和二十八年法律第二百四十五号）、戦傷病者特別援護法（昭和三十八年法律第百六十八号）、母子保健法（昭和四十年法律第百四十一号）、児童福祉法又は原子爆弾被爆者に対する援護に関する法律（平成六年法律第百十七号）の規定に基づく療養の給付（健康保険法、国民健康保険法、高齢者の医療の確保に関する法律、船員保険法、国家公務員共済組合法、地方公務員等共済組合法若しくは私立学校教職員共済法の規定により入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費（国民健康保険法第五十四条の三第一項又は高齢者の医療の確保に関する法律第八十二条第一項に規定する特別療養費をいう。以下この号において同じ。）を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る療養のうち当該入院時食事療養費、入院時生活療養費、保険外併用療養費、家族療養費若しくは特別療養費の額の算定に係る当該療養に要する費用の額としてこれらの法律の規定により定める金額に相当する部分（特別療養費に係る当該部分にあつては、当該部分であることにつき総務省令で定めるところにより証明がされたものに限る。）又はこれらの法律の規定により訪問看護療養費若しくは家族訪問看護療養費を支給することとされる被保険者、組合員若しくは加入者若しくは被扶養者に係る指定訪問看護を含む。）、更生医療の給付、養育医療の給付、療育の給付又は医療の給付
art-72-23/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-1
benefits for medical treatment under the provisions of the Health Insurance Act (Act No. 70 of 1922), the National Health Insurance Act (Act No. 192 of 1958), the Act on Assurance of Medical Care for Elderly People (Act No. 80 of 1982), the Mariners Insurance Act (Act No. 73 of 1939), the National Public Officers Mutual Aid Association Act (Act No. 128 of 1958; including where it is applied as the model pursuant to Article 22, paragraph (1) of the Act on Remuneration, etc. of Ministry of Defense Personnel (Act No. 266 of 1952); the same applies hereinafter in this item), the Local Public Officers, etc. Mutual Aid Association Act (Act No. 152 of 1962), the Private School Personnel Mutual Aid Association Act (Act No. 245 of 1953), the Act on Special Aid to the Wounded and Sick Retired Soldiers (Act No. 168 of 1963), the Maternal and Child Health Act (Act No. 141 of 1965), the Child Welfare Act, or the Atomic Bomb Survivors' Assistance Act (Act No. 117 of 1994) (including the portion of medical treatment for insured persons, members, participants or dependents for whom expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, dependent's medical expenses or special medical care expenses (meaning the special medical care expenses prescribed in Article 54-3, paragraph (1) of the National Health Insurance Act or Article 82, paragraph (1) of the Act on Assurance of Medical Care for Elderly People; the same applies hereinafter in this item) are to be paid under the provisions of the Health Insurance Act, the National Health Insurance Act, the Act on Assurance of Medical Care for Elderly People, the Mariners Insurance Act, the National Public Officers Mutual Aid Association Act, the Local Public Officers, etc. Mutual Aid Association Act or the Private School Personnel Mutual Aid Association Act that corresponds to the amount determined under the provisions of those Acts as the cost required for that medical treatment, for the purpose of calculating the amount of those expenses for dietary treatment for inpatients, expenses for living support for inpatients, medical expenses combined with treatment outside insurance coverage, dependent's medical expenses or special medical care expenses (for the portion relating to special medical care expenses, limited to a portion certified as being that portion as provided by Order of the Ministry of Internal Affairs and Communications), or designated home-nursing for insured persons, members, participants or dependents for whom medical expenses for home-nursing or dependent's medical expenses for home-nursing are to be paid under the provisions of those Acts), provision of rehabilitation medical care, provision of medical care for premature infants, provision of medical treatment and education, or provision of medical care;
machine translation, not official
**二** 生活保護法の規定に基づく医療扶助のための医療、介護扶助のための介護（同法第十五条の二第一項第一号に掲げる居宅介護のうち同条第二項に規定する訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション若しくは短期入所療養介護、同条第一項第五号に掲げる介護予防のうち同条第五項に規定する介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション若しくは介護予防短期入所療養介護又は同条第一項第四号に掲げる施設介護のうち同条第四項に規定する介護保健施設サービス若しくは介護医療院サービスに限る。）若しくは出産扶助のための助産又は中国残留邦人等の円滑な帰国の促進並びに永住帰国した中国残留邦人等及び特定配偶者の自立の支援に関する法律（平成六年法律第三十号）の規定（中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成十九年法律第百二十七号）附則第四条第二項において準用する場合を含む。）に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス若しくは中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の一部を改正する法律（平成二十五年法律第百六号）附則第二条第一項若しくは第二項の規定によりなお従前の例によることとされる同法による改正前の中国残留邦人等の円滑な帰国の促進及び永住帰国後の自立の支援に関する法律の規定に基づく医療支援給付のための医療その他の支援給付に係る政令で定める給付若しくは医療、介護、助産若しくはサービス
art-72-23/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-2
under the provisions of the Public Assistance Act, medical care for medical assistance, nursing care for long-term care assistance (limited to, among the home-based care listed in Article 15-2, paragraph (1), item (i) of that Act, the home-visit nursing, home-visit rehabilitation, management and guidance for medical care at home, outpatient rehabilitation or short-term admission for medical care prescribed in paragraph (2) of that Article; among the preventive care listed in paragraph (1), item (v) of that Article, the preventive home-visit nursing, preventive home-visit rehabilitation, preventive management and guidance for medical care at home, preventive outpatient rehabilitation or preventive short-term admission for medical care prescribed in paragraph (5) of that Article; or, among the facility care listed in paragraph (1), item (iv) of that Article, the long-term care health facility services or long-term care medical institution services prescribed in paragraph (4) of that Article), or midwifery for childbirth assistance; or benefits, or medical care, nursing care, midwifery or services, specified by Cabinet Order relating to medical care for medical support benefits and other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for the Self-Reliance of Japanese Nationals Remaining in China, etc. Who Have Returned to Japan for Permanent Residence and Their Specified Spouses (Act No. 30 of 1994) (including where applied mutatis mutandis pursuant to Article 4, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return (Act No. 127 of 2007)); or benefits, or medical care, nursing care, midwifery or services, specified by Cabinet Order relating to medical care for medical support benefits and other support benefits under the provisions of the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return prior to its amendment by the Act Partially Amending the Act on Promotion of Smooth Return of Japanese Nationals Remaining in China, etc. and on Support for Self-Reliance after Permanent Return (Act No. 106 of 2013), as continuing to be governed by the provisions then in force pursuant to Article 2, paragraph (1) or (2) of the Supplementary Provisions of that Act.
machine translation, not official
**三** 精神保健及び精神障害者福祉に関する法律（昭和二十五年法律第百二十三号）、麻薬及び向精神薬取締法（昭和二十八年法律第十四号）、感染症の予防及び感染症の患者に対する医療に関する法律（平成十年法律第百十四号）又は心神喪失等の状態で重大な他害行為を行った者の医療及び観察等に関する法律（平成十五年法律第百十号）の規定に基づく医療
art-72-23/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-3
medical care under the provisions of the Act on Mental Health and Welfare for Persons with Mental Disorders or Disabilities (Act No. 123 of 1950), the Narcotics and Psychotropics Control Act (Act No. 14 of 1953), the Act on the Prevention of Infectious Diseases and Medical Care for Patients with Infectious Diseases (Act No. 114 of 1998), or the Act on Medical Care and Treatment for Persons Who Have Caused Serious Cases Under the Condition of Insanity (Act No. 110 of 2003);
machine translation, not official
**四** 介護保険法（平成九年法律第百二十三号）の規定により居宅介護サービス費を支給することとされる被保険者に係る指定居宅サービス（訪問看護、訪問リハビリテーション、居宅療養管理指導、通所リハビリテーション又は短期入所療養介護に限る。）のうち当該居宅介護サービス費の額の算定に係る当該指定居宅サービスに要する費用の額として同法の規定により定める金額に相当する部分、同法の規定により介護予防サービス費を支給することとされる被保険者に係る指定介護予防サービス（介護予防訪問看護、介護予防訪問リハビリテーション、介護予防居宅療養管理指導、介護予防通所リハビリテーション又は介護予防短期入所療養介護に限る。）のうち当該介護予防サービス費の額の算定に係る当該指定介護予防サービスに要する費用の額として同法の規定により定める金額に相当する部分又は同法の規定により施設介護サービス費を支給することとされる被保険者に係る介護保健施設サービス若しくは介護医療院サービスのうち当該施設介護サービス費の額の算定に係る当該介護保健施設サービス若しくは介護医療院サービスに要する費用の額として同法の規定により定める金額に相当する部分
art-72-23/par-3/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-4
out of the designated in-home services (limited to home-visit nursing, home-visit rehabilitation, guidance on management of in-home medical care, outpatient rehabilitation, or short-term admission for recuperation) for insured persons to whom in-home long-term care service expenses are to be paid under the provisions of the Long-Term Care Insurance Act (Act No. 123 of 1997), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated in-home services in calculating the amount of those in-home long-term care service expenses, out of the designated preventive long-term care services (limited to preventive home-visit nursing, preventive home-visit rehabilitation, preventive guidance on management of in-home medical care, preventive outpatient rehabilitation, or preventive short-term admission for recuperation) for insured persons to whom preventive long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those designated preventive long-term care services in calculating the amount of those preventive long-term care service expenses, or, out of the long-term care health facility services or integrated facility for medical and long-term care services for insured persons to whom facility long-term care service expenses are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for those long-term care health facility services or integrated facility for medical and long-term care services in calculating the amount of those facility long-term care service expenses;
machine translation, not official
**五** 障害者の日常生活及び社会生活を総合的に支援するための法律（平成十七年法律第百二十三号）の規定により自立支援医療費を支給することとされる支給認定に係る障害者等に係る指定自立支援医療のうち当該自立支援医療費の額の算定に係る当該指定自立支援医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定により療養介護医療費を支給することとされる支給決定に係る障害者に係る指定療養介護医療（療養介護に係る指定障害福祉サービス事業者等から提供を受ける療養介護医療をいう。）のうち当該療養介護医療費の額の算定に係る当該指定療養介護医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定により肢体不自由児通所医療費を支給することとされる通所給付決定に係る障害児に係る肢体不自由児通所医療のうち当該肢体不自由児通所医療費の額の算定に係る当該肢体不自由児通所医療に要する費用の額として同法の規定により定める金額に相当する部分若しくは同法の規定により障害児入所医療費を支給することとされる入所給付決定に係る障害児に係る障害児入所医療のうち当該障害児入所医療費の額の算定に係る当該障害児入所医療に要する費用の額として同法の規定により定める金額に相当する部分
art-72-23/par-3/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-5
out of the designated medical care for independence support for persons with disabilities, etc. under a payment certification for which medical expenses for independence support are to be paid under the provisions of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities (Act No. 123 of 2005), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care for independence support in calculating the amount of those medical expenses for independence support, or, out of the designated medical care in recuperative care (meaning medical care in recuperative care provided by a designated disability welfare service provider, etc. for recuperative care) for persons with disabilities under a payment decision for which medical expenses for recuperative care are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical care in recuperative care in calculating the amount of those medical expenses for recuperative care; or, out of the outpatient medical care for children with physical disabilities for children with disabilities under an outpatient benefit decision for which outpatient medical expenses for children with physical disabilities are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that outpatient medical care for children with physical disabilities in calculating the amount of those outpatient medical expenses for children with physical disabilities, or, out of the medical care for children with disabilities in residential facilities for children with disabilities under an admission benefit decision for which medical expenses for children with disabilities in residential facilities are to be paid under the provisions of that Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that medical care for children with disabilities in residential facilities in calculating the amount of those medical expenses for children with disabilities in residential facilities;
machine translation, not official
**六** 難病の患者に対する医療等に関する法律（平成二十六年法律第五十号）の規定により特定医療費を支給することとされる支給認定を受けた指定難病の患者に係る指定特定医療のうち当該特定医療費の額の算定に係る当該指定特定医療に要する費用の額として同法の規定により定める金額に相当する部分又は児童福祉法の規定により小児慢性特定疾病医療費を支給することとされる医療費支給認定に係る小児慢性特定疾病児童等に係る指定小児慢性特定疾病医療支援のうち当該小児慢性特定疾病医療費の額の算定に係る当該指定小児慢性特定疾病医療支援に要する費用の額として同法の規定により定める金額に相当する部分
art-72-23/par-3/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-6
out of the designated specified medical care for patients with designated intractable diseases who have received a payment certification for which specified medical expenses are to be paid under the provisions of the Act on Medical Care for Patients with Intractable Diseases (Act No. 50 of 2014), the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated specified medical care in calculating the amount of those specified medical expenses, or, out of the designated medical support for specified pediatric chronic diseases for children, etc. with specified pediatric chronic diseases under a medical expense payment certification for which medical expenses for specified pediatric chronic diseases are to be paid under the provisions of the Child Welfare Act, the part equivalent to the amount specified pursuant to the provisions of that Act as the amount of the expenses required for that designated medical support for specified pediatric chronic diseases in calculating the amount of those medical expenses for specified pediatric chronic diseases.
machine translation, not official
### 第七十二条の二十四（この法律の施行地外において事業を行う内国法人の所得割の課税標準の算定） — Calculation of the Tax Base of the Income Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act
caption: machine translation, not official
art-72-24 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
**第一項** 特定内国法人の所得割の課税標準は、当該特定内国法人の事業の所得の総額からこの法律の施行地外の事業に帰属する所得を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する所得の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該特定内国法人のこの法律の施行地外の事業に帰属する所得とみなす。
art-72-24/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24/par-1
The tax base of the income levy for a specified domestic corporation is the amount obtained by deducting the income attributable to business outside the area of application of this Act from the total amount of income from the business of that specified domestic corporation. In this case, if it is difficult to calculate the income attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the income attributable to the business of that specified domestic corporation outside the area of application of this Act.
machine translation, not official
### 第七十二条の二十四の二（収入割の課税標準の算定の方法） — Method of Calculating the Tax Base of the Revenue Levy
caption: machine translation, not official
art-72-24-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2
**第一項** 第七十二条の十二第四号の各事業年度の収入金額は、電気供給業及びガス供給業（導管ガス供給業及び特定ガス供給業に限る。第七十二条の四十八第三項第三号を除き、以下この節において同じ。）にあつては、当該各事業年度においてその事業について収入すべき金額の総額から当該各事業年度において国又は地方団体から受けるべき補助金、固定資産の売却による収入金額その他政令で定める収入金額を控除した金額による。
art-72-24-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
The revenues for each business year in Article 72-12, item (iv), for the electricity supply business and the gas supply business (limited to the gas pipeline supply business and the specified gas supply business; the same applies hereinafter in this Section, except in Article 72-48, paragraph (3), item (iii)), are the amount obtained by deducting subsidies to be received from the national government or local governments in that business year, revenues from the sale of fixed assets and other revenues specified by Cabinet Order from the total amount to be received for that business in that business year.
machine translation, not official
**第二項** 第七十二条の十二第四号の各事業年度の収入金額は、保険業を行う法人のうち保険業法第二条第三項に規定する生命保険会社又は同条第八項に規定する外国生命保険会社等にあつては、当該生命保険会社又は外国生命保険会社等が契約した次の各号に掲げる保険の区分に応じ、それぞれ当該各号に掲げる金額による。
art-72-24-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2
The revenues for each business year in Article 72-12, item (iv) are, for a life insurance company prescribed in Article 2, paragraph (3) of the Insurance Business Act or a foreign life insurance company, etc. prescribed in paragraph (8) of that Article among corporations that carry on an insurance business, the amounts listed in the following items in accordance with the category of insurance listed in the following items that that life insurance company or foreign life insurance company, etc. has contracted:
machine translation, not official
**一** 個人保険（第三号に規定する団体保険以外の保険をいう。次号において同じ。）のうち同号に規定する貯蓄保険以外のものにあつては、各事業年度の収入保険料（再保険料として収入する保険料を除く。以下この項において同じ。）に百分の二十四を乗じて得た金額
art-72-24-2/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-1
for individual insurance (meaning insurance other than the group insurance prescribed in item (iii); the same applies in the following item) other than the savings insurance prescribed in the following item, the amount obtained by multiplying the premium income for each business year (excluding premiums received as reinsurance premiums; the same applies hereinafter in this paragraph) by 24/100;
machine translation, not official
**二** 貯蓄保険（個人保険のうち貯蓄を主目的とする保険で政令で定めるものをいう。）にあつては、各事業年度の収入保険料に百分の七を乗じて得た金額
art-72-24-2/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-2
for savings insurance (meaning, of individual insurance, insurance whose main purpose is savings and that is specified by Cabinet Order), the amount obtained by multiplying the premium income for each business year by 7/100;
machine translation, not official
**三** 団体保険（普通保険約款において、団体の代表者を保険契約者とし、当該団体に所属する者を被保険者とすることとなつている保険をいう。次号において同じ。）のうち同号に規定する団体年金保険以外のものにあつては、各事業年度の収入保険料（被保険者が団体から脱退した場合に保険金以外の給付金を支払う定めのある保険につき収入した保険料については、当該給付金に対応する部分の金額を控除した金額）に百分の十六を乗じて得た金額
art-72-24-2/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-3
for group insurance (meaning insurance under which, according to the general insurance conditions, the representative of a group is the policyholder and persons belonging to that group are the insured persons; the same applies in the following item) other than the group pension insurance prescribed in the following item, the amount obtained by multiplying the premium income for each business year (for premiums received for insurance with a provision for payment of benefits other than insurance benefits when an insured person withdraws from the group, the amount obtained by deducting the portion corresponding to those benefits) by 16/100;
machine translation, not official
**四** 団体年金保険（団体保険のうち当該団体に所属していた者に対する退職年金若しくは退職一時金又はこれらに準ずる年金若しくは一時金の支払を目的とする保険をいう。）にあつては、各事業年度の収入保険料に百分の五を乗じて得た金額
art-72-24-2/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-4
for group pension insurance (meaning, of group insurance, insurance for the purpose of paying retirement pensions or lump-sum retirement allowances, or pensions or lump sums equivalent thereto, to persons who belonged to that group), the amount obtained by multiplying the premium income for each business year by 5/100.
machine translation, not official
**第三項** 第七十二条の十二第四号の各事業年度の収入金額は、保険業を行う法人のうち保険業法第二条第四項に規定する損害保険会社又は同条第九項に規定する外国損害保険会社等にあつては、当該損害保険会社又は外国損害保険会社等が契約した次の各号に掲げる保険の区分に応じ、それぞれ当該各号に掲げる金額による。
art-72-24-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3
The revenues for each business year in Article 72-12, item (iv) are, for a casualty insurance company prescribed in Article 2, paragraph (4) of the Insurance Business Act or a foreign casualty insurance company, etc. prescribed in paragraph (9) of that Article among corporations that carry on an insurance business, the amounts listed in the following items in accordance with the category of insurance listed in the following items that that casualty insurance company or foreign casualty insurance company, etc. has contracted:
machine translation, not official
**一** 船舶保険（船舶を保険の目的とする保険をいう。第五号において同じ。）にあつては、各事業年度の正味収入保険料（各事業年度において収入した、又は収入すべきことの確定した保険料（当該保険料のうちに払い戻した、又は払い戻すべきものがあるときは、その金額を控除した金額）及び再保険返戻金の合計額から当該事業年度において支払つた、又は支払うことの確定した再保険料及び解約返戻金の合計額を控除した金額をいう。以下この条において同じ。）に百分の二十五を乗じて得た金額
art-72-24-2/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-1
for hull insurance (meaning insurance whose subject of insurance is a ship; the same applies in item (v)), the amount obtained by multiplying the net premium income for each business year (meaning the amount obtained by deducting the total amount of reinsurance premiums and cancellation refunds paid, or confirmed to be payable, in that business year from the total amount of premiums received, or confirmed to be receivable, in each business year (where any part of those premiums has been, or is to be, refunded, the amount after deducting that amount) and reinsurance refunds; the same applies hereinafter in this Article) by 25/100;
machine translation, not official
**二** 運送保険（陸上運送中の運送品を保険の目的とする保険をいう。第五号において同じ。）及び貨物保険（商法第八百十九条に規定する貨物保険契約に係る保険をいう。第五号において同じ。）にあつては、各事業年度の正味収入保険料に百分の四十五を乗じて得た金額
art-72-24-2/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-2
for transit insurance (meaning insurance whose subject of insurance is goods in transit by land; the same applies in item (v)) and cargo insurance (meaning insurance relating to a cargo insurance contract prescribed in Article 819 of the Commercial Code; the same applies in item (v)), the amount obtained by multiplying the net premium income for each business year by 45/100;
machine translation, not official
**三** 自動車損害賠償責任保険（自動車損害賠償保障法（昭和三十年法律第九十七号）第三章に規定する保険をいう。第五号において同じ。）にあつては、各事業年度の正味収入保険料に百分の十を乗じて得た金額
art-72-24-2/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-3
for compulsory automobile liability insurance (meaning insurance prescribed in Chapter III of the Act on Securing Compensation for Automobile Accidents (Act No. 97 of 1955); the same applies in item (v)), the amount obtained by multiplying the net premium income for each business year by 10/100;
machine translation, not official
**四** 地震保険（その保険契約が地震保険に関する法律（昭和四十一年法律第七十三号）第二条第二項各号に掲げる要件を備える保険をいう。次号において同じ。）にあつては、各事業年度の正味収入保険料に百分の二十を乗じて得た金額
art-72-24-2/par-3/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-4
for earthquake insurance (meaning insurance whose insurance policy satisfies the requirements listed in the items of Article 2, paragraph (2) of the Act on Earthquake Insurance (Act No. 73 of 1966); the same applies in the following item), the amount obtained by multiplying the net premium income for each business year by 20/100;
machine translation, not official
**五** 船舶保険、運送保険、貨物保険、自動車損害賠償責任保険及び地震保険以外の保険にあつては、各事業年度の正味収入保険料に百分の四十を乗じて得た金額
art-72-24-2/par-3/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-5
for insurance other than hull insurance, transit insurance, cargo insurance, compulsory automobile liability insurance and earthquake insurance, the amount obtained by multiplying the net premium income for each business year by 40/100.
machine translation, not official
**第四項** 第七十二条の十二第四号の各事業年度の収入金額は、保険業を行う法人のうち保険業法第二条第十八項に規定する少額短期保険業者にあつては、当該少額短期保険業者が契約した次の各号に掲げる保険の区分に応じ、それぞれ当該各号に定める金額による。
art-72-24-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-4
The revenues for each business year in Article 72-12, item (iv) are, for a small-amount short-term insurer prescribed in Article 2, paragraph (18) of the Insurance Business Act among corporations that carry on an insurance business, the amounts specified in the following items in accordance with the category of insurance listed in the following items that that small-amount short-term insurer has contracted:
machine translation, not official
**一** 保険業法第三条第四項第一号及び第二号に掲げる保険 各事業年度の正味収入保険料に百分の十六を乗じて得た金額
art-72-24-2/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-4/item-1
insurance listed in Article 3, paragraph (4), items (i) and (ii) of the Insurance Business Act: the amount obtained by multiplying the net premium income for each business year by 16/100;
machine translation, not official
**二** 保険業法第三条第五項第一号に掲げる保険 各事業年度の正味収入保険料に百分の二十六を乗じて得た金額
art-72-24-2/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-4/item-2
insurance listed in Article 3, paragraph (5), item (i) of the Insurance Business Act: the amount obtained by multiplying the net premium income for each business year by 26/100.
machine translation, not official
**第五項** 第七十二条の十二第四号の各事業年度の収入金額は、貿易保険業を行う株式会社日本貿易保険にあつては、各事業年度の正味収入保険料に百分の十五を乗じて得た金額による。
art-72-24-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-5
The revenues for each business year in Article 72-12, item (iv) are, for Nippon Export and Investment Insurance, a stock company that carries on the trade insurance business, the amount obtained by multiplying the net premium income for each business year by 15/100.
machine translation, not official
### 第七十二条の二十四の三（この法律の施行地外において事業を行う内国法人の収入割の課税標準の算定） — Calculation of the Tax Base of the Revenue Levy for a Domestic Corporation Conducting Business Outside the Area of Application of This Act
caption: machine translation, not official
art-72-24-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-3
**第一項** 特定内国法人の収入割の課税標準は、当該特定内国法人の事業の収入金額の総額からこの法律の施行地外の事業に帰属する収入金額を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する収入金額の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該特定内国法人のこの法律の施行地外の事業に帰属する収入金額とみなす。
art-72-24-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-3/par-1
The tax base of the revenue levy for a specified domestic corporation is the amount obtained by deducting the revenues attributable to business outside the area of application of this Act from the total amount of revenues from the business of that specified domestic corporation. In this case, if it is difficult to calculate the revenues attributable to business outside the area of application of this Act, the amount calculated as specified by Cabinet Order is deemed to be the revenues attributable to the business of that specified domestic corporation outside the area of application of this Act.
machine translation, not official
### 第七十二条の二十四の四（法人の事業税の課税標準の特例） — Special Provisions on the Tax Base of the Corporate Enterprise Tax
caption: machine translation, not official
art-72-24-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-4
**第一項** 第七十二条の二第一項第一号イに掲げる法人以外の法人の行う事業（電気供給業、ガス供給業、保険業及び貿易保険業を除く。）に対する事業税の課税標準については、事業の情況に応じ、第七十二条の十二第三号の所得と併せて、資本金額、売上金額、家屋の床面積又は価格、土地の地積又は価格、従業員数等を用いることができる。
art-72-24-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-4/par-1
For the tax base of the enterprise tax on a business (excluding the electricity supply business, gas supply business, insurance business and trade insurance business) conducted by a corporation other than a corporation listed in Article 72-2, paragraph (1), item (i), (a), the amount of stated capital, amount of sales, floor area or price of a house, area or price of land, number of employees, etc. may be used, in accordance with the circumstances of the business, together with the income in Article 72-12, item (iii).
machine translation, not official
### 第七十二条の二十四の五（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う法人の付加価値額等の算定） — Calculation of the Value Added, etc. of a Corporation Conducting a Mineral Extraction Business and a Mineral Refining Business in an Integrated Manner
caption: machine translation, not official
art-72-24-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5
**第一項** 鉱物の掘採事業と精錬事業とを一貫して行う法人が納付すべき事業税の課税標準とすべき付加価値額及び所得は、これらの事業を通じて算定した付加価値額及び所得に、課税標準の算定期間中におけるこれらの事業の生産品について収入すべき金額から課税標準の算定期間中において掘採した鉱物について法人が納付すべき鉱産税の課税標準である鉱物の価格を控除した金額を当該生産品について収入すべき金額で除して得た数値を、それぞれ乗じて得た額とする。
art-72-24-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5/par-1
The value added and income to be used as the tax base of the enterprise tax to be paid by a corporation that conducts a mineral extraction business and a refining business in an integrated manner are the amounts obtained by multiplying the value added and the income calculated across those businesses, respectively, by the figure obtained by dividing the amount obtained by deducting the price of the minerals that is the tax base of the mineral product tax to be paid by the corporation for minerals extracted during the computation period of the tax base from the amount to be received for the products of those businesses during the computation period of the tax base, by the amount to be received for those products.
machine translation, not official
**第二項** 前項の法人が鉱物の掘採事業に係る付加価値額及び所得と精錬事業に係る付加価値額及び所得とを区分することができる場合においては、当該法人の精錬事業に係る事業税の課税標準とすべき付加価値額及び所得は、同項の規定にかかわらず、その区分して計算した付加価値額及び所得とする。
art-72-24-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5/par-2
Where the corporation in the preceding paragraph is able to separate the value added and income relating to the mineral extraction business from the value added and income relating to the refining business, the value added and income to be used as the tax base of the enterprise tax relating to the refining business of that corporation are, notwithstanding the provisions of that paragraph, the value added and income calculated separately.
machine translation, not official
**第三項** 前項の場合においては、その区分計算の方法について、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受けなければならない。その区分計算の方法を変更しようとする場合においても、また、同様とする。
art-72-24-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5/par-3
In the case referred to in the preceding paragraph, the corporation must obtain the approval of the prefectural governor of the prefecture where its office or place of business is located (for a corporation that conducts business with offices or places of business established in two or more prefectures, the prefectural governor of the prefecture where its principal office or place of business is located) for the method of that separate calculation. The same applies where it intends to change the method of that separate calculation.
machine translation, not official
### 第七十二条の二十四の六（課税標準の算定の細目） — Details of the Calculation of the Tax Base
caption: machine translation, not official
art-72-24-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-6
**第一項** 第七十二条の十四から前条までに定めるもののほか、各事業年度の付加価値額、資本金等の額及び所得並びに収入金額の算定に関し必要な事項は、政令で定める。
art-72-24-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-6/par-1
In addition to what is provided for in Article 72-14 through the preceding Article, matters necessary for the calculation of the value added, the amount of stated capital, etc. and the income, and the revenues for each business year are specified by Cabinet Order.
machine translation, not official
### 第七十二条の二十四の七（法人の事業税の標準税率等） — Standard Tax Rates, etc. for the Corporate Enterprise Tax
caption: machine translation, not official
art-72-24-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7
**第一項** 法人の行う事業（電気供給業、ガス供給業、保険業及び貿易保険業を除く。第五項において同じ。）に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。
art-72-24-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
The amount of the enterprise tax on a business conducted by a corporation (excluding the electricity supply business, gas supply business, insurance business and trade insurance business; the same applies in paragraph (5)) is the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
machine translation, not official
**一** 第七十二条の二第一項第一号イに掲げる法人 次に掲げる金額の合計額
art-72-24-7/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1
a corporation listed in Article 72-2, paragraph (1), item (i), (a): the total of the following amounts:
machine translation, not official
**イ** 各事業年度の付加価値額に百分の一・二の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-1/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1/sub-1
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 1.2/100;
machine translation, not official
**ロ** 各事業年度の資本金等の額に百分の〇・五の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-1/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1/sub-2
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.5/100;
machine translation, not official
**ハ** 各事業年度の所得に百分の一の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-1/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1/sub-3
the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1/100;
machine translation, not official
**二** 特別法人 次の表の上欄に掲げる金額の区分により各事業年度の所得を区分し、当該区分に応ずる同表の下欄に掲げる標準税率により定めた率を乗じて計算した金額の合計額
各事業年度の所得のうち年四百万円以下の金額 百分の三・五
各事業年度の所得のうち年四百万円を超える金額 百分の四・九
art-72-24-7/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-2
a special corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category
the portion of the income for each business year that is annual 4,000,000 yen or less 3.5/100
the portion of the income for each business year that exceeds annual 4,000,000 yen 4.9/100
machine translation, not official
**三** その他の法人 次の表の上欄に掲げる金額の区分により各事業年度の所得を区分し、当該区分に応ずる同表の下欄に掲げる標準税率により定めた率を乗じて計算した金額の合計額
各事業年度の所得のうち年四百万円以下の金額 百分の三・五
各事業年度の所得のうち年四百万円を超え年八百万円以下の金額 百分の五・三
各事業年度の所得のうち年八百万円を超える金額 百分の七
art-72-24-7/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-3
any other corporation: the total of the amounts calculated by dividing the income for each business year into categories according to the categories of amounts listed in the left-hand column of the following table, and multiplying the amount in each category by the rate determined using the standard tax rate listed in the right-hand column of that table corresponding to that category
the portion of the income for each business year that is annual 4,000,000 yen or less 3.5/100
the portion of the income for each business year that exceeds annual 4,000,000 yen and is annual 8,000,000 yen or less 5.3/100
the portion of the income for each business year that exceeds annual 8,000,000 yen 7/100
machine translation, not official
**第二項** 電気供給業（小売電気事業等、発電事業等及び特定卸供給事業を除く。）、導管ガス供給業、保険業及び貿易保険業に対する事業税の額は、各事業年度の収入金額に百分の一の標準税率により定めた率を乗じて得た金額とする。
art-72-24-7/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
The amount of the enterprise tax on the electricity supply business (excluding the retail electricity business, etc., power generation business, etc. and specified wholesale supply business), the gas pipeline supply business, the insurance business and the trade insurance business is the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 1/100.
machine translation, not official
**第三項** 電気供給業のうち、小売電気事業等、発電事業等及び特定卸供給事業に対する事業税の額は、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定める金額とする。
art-72-24-7/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
The amount of the enterprise tax on the retail electricity business, etc., power generation business, etc. and specified wholesale supply business, among the electricity supply business, is the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
machine translation, not official
**一** 第七十二条の二第一項第三号イに掲げる法人 次に掲げる金額の合計額
art-72-24-7/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-1
a corporation listed in Article 72-2, paragraph (1), item (iii), (a): the total of the following amounts:
machine translation, not official
**イ** 各事業年度の収入金額に百分の〇・七五の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-3/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-1/sub-1
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100;
machine translation, not official
**ロ** 各事業年度の付加価値額に百分の〇・三七の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-3/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-1/sub-2
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.37/100;
machine translation, not official
**ハ** 各事業年度の資本金等の額に百分の〇・一五の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-3/item-1/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-1/sub-3
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.15/100;
machine translation, not official
**二** 第七十二条の二第一項第三号ロに掲げる法人 次に掲げる金額の合計額
art-72-24-7/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-2
a corporation listed in Article 72-2, paragraph (1), item (iii), (b): the total of the following amounts:
machine translation, not official
**イ** 各事業年度の収入金額に百分の〇・七五の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-3/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-2/sub-1
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.75/100;
machine translation, not official
**ロ** 各事業年度の所得に百分の一・八五の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-3/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-2/sub-2
the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 1.85/100.
machine translation, not official
**第四項** 特定ガス供給業に対する事業税の額は、次に掲げる金額の合計額とする。
art-72-24-7/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
The amount of the enterprise tax on the specified gas supply business is the total of the following amounts:
machine translation, not official
**一** 各事業年度の収入金額に百分の〇・四八の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4/item-1
the amount obtained by multiplying the revenues for each business year by the rate determined using the standard tax rate of 0.48/100;
machine translation, not official
**二** 各事業年度の付加価値額に百分の〇・七七の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4/item-2
the amount obtained by multiplying the value added for each business year by the rate determined using the standard tax rate of 0.77/100;
machine translation, not official
**三** 各事業年度の資本金等の額に百分の〇・三二の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4/item-3
the amount obtained by multiplying the amount of stated capital, etc. for each business year by the rate determined using the standard tax rate of 0.32/100.
machine translation, not official
**第五項** 二以上の道府県において事務所又は事業所を設けて事業を行う法人の第一項の各事業年度の所得は、第七十二条の四十八の規定により関係道府県に分割される前の各事業年度の所得によるものとし、三以上の道府県において事務所又は事業所を設けて事業を行う法人で資本金の額又は出資金の額が千万円以上のもの（第七十二条の二第一項第一号イに掲げる法人を除く。）が行う事業に対する事業税の額は、第一項の規定にかかわらず、次の各号に掲げる法人の区分に応じ、当該各号に定める金額とする。
art-72-24-7/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
The income for each business year in paragraph (1) of a corporation that conducts business with offices or places of business established in two or more prefectures is the income for each business year before it is divided among the relevant prefectures under Article 72-48, and the amount of the enterprise tax on a business conducted by a corporation that conducts business with offices or places of business established in three or more prefectures and whose amount of stated capital or amount of capital contributions is 10,000,000 yen or more (excluding a corporation listed in Article 72-2, paragraph (1), item (i), (a)) is, notwithstanding the provisions of paragraph (1), the amount specified in the relevant item in accordance with the category of corporations listed in the following items:
machine translation, not official
**一** 特別法人 各事業年度の所得に百分の四・九の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5/item-1
a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 4.9/100;
machine translation, not official
**二** 特別法人以外の法人 各事業年度の所得に百分の七の標準税率により定めた率を乗じて得た金額
art-72-24-7/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5/item-2
a corporation other than a special corporation: the amount obtained by multiplying the income for each business year by the rate determined using the standard tax rate of 7/100.
machine translation, not official
**第六項** 事業年度が一年に満たない場合における第一項の規定の適用については、同項中「年四百万円」とあるのは「四百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」と、「年八百万円」とあるのは「八百万円に当該事業年度の月数を乗じて得た額を十二で除して計算した金額」とする。この場合における月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。
art-72-24-7/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-6
In applying the provisions of paragraph (1) where the business year is less than one year, in that paragraph the phrase "annual 4,000,000 yen" is deemed to be replaced with "the amount calculated by multiplying 4,000,000 yen by the number of months in that business year and dividing by 12", and the phrase "annual 8,000,000 yen" with "the amount calculated by multiplying 8,000,000 yen by the number of months in that business year and dividing by 12". In this case, the number of months is calculated according to the calendar, and if a fraction of less than one month arises, it is counted as one month.
machine translation, not official
**第七項** 第一項第二号及び第五項各号の「特別法人」とは、次に掲げる法人をいう。
art-72-24-7/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7
The term "special corporation" in paragraph (1), item (ii) and the items of paragraph (5) means the following corporations:
machine translation, not official
**一** 農業協同組合、農業協同組合連合会（特定農業協同組合連合会を除く。）及び農事組合法人（農業協同組合法第七十二条の十第一項第二号の事業を行う農事組合法人でその事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）並びにたばこ耕作組合
art-72-24-7/par-7/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-1
agricultural cooperatives, federations of agricultural cooperatives (excluding specified federations of agricultural cooperatives) and agricultural production cooperative corporations (excluding an agricultural production cooperative corporation that carries on the business under Article 72-10, paragraph (1), item (ii) of the Agricultural Co-operatives Act and that pays salaries, wages, bonuses or other payments of a similar nature to members engaged in its business), and tobacco cultivation associations;
machine translation, not official
**二** 消費生活協同組合及び消費生活協同組合連合会
art-72-24-7/par-7/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-2
consumer cooperatives and federations of consumer cooperatives;
machine translation, not official
**三** 信用金庫、信用金庫連合会、労働金庫及び労働金庫連合会
art-72-24-7/par-7/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-3
shinkin banks, federations of shinkin banks, labor banks and federations of labor banks;
machine translation, not official
**四** 中小企業等協同組合（企業組合を除く。）、出資組合である商工組合及び商工組合連合会、商店街振興組合、商店街振興組合連合会、内航海運組合、内航海運組合連合会、出資組合である生活衛生同業組合及び生活衛生同業組合連合会並びに生活衛生同業小組合
art-72-24-7/par-7/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-4
small and medium-sized enterprise cooperatives (excluding enterprise associations), commerce and industry associations that are capital-contribution associations and federations of commerce and industry associations, shopping street promotion associations, federations of shopping street promotion associations, coastal shipping associations, federations of coastal shipping associations, environmental sanitation business associations that are capital-contribution associations and federations of environmental sanitation business associations, and environmental sanitation business small associations;
machine translation, not official
**五** 出資組合である輸出組合及び輸入組合
art-72-24-7/par-7/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-5
exporters' associations and importers' associations that are capital-contribution associations;
machine translation, not official
**六** 船主相互保険組合
art-72-24-7/par-7/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-6
shipowners' mutual insurance associations;
machine translation, not official
**七** 漁業協同組合、漁業協同組合連合会、漁業生産組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）、水産加工業協同組合、水産加工業協同組合連合会、共済水産業協同組合連合会及び輸出水産業組合
art-72-24-7/par-7/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-7
fishery cooperatives, federations of fishery cooperatives, fishery production cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative), fishery processing cooperatives, federations of fishery processing cooperatives, federations of fishery mutual aid cooperatives and fishery exporters' associations;
machine translation, not official
**八** 森林組合、森林組合連合会及び生産森林組合（当該組合の事業に従事する組合員に対し俸給、給料、賃金、賞与その他これらの性質を有する給与を支給するものを除く。）
art-72-24-7/par-7/item-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-8
forestry cooperatives, federations of forestry cooperatives and production forestry cooperatives (excluding those that pay salaries, wages, bonuses or other payments of a similar nature to members engaged in the business of the cooperative);
machine translation, not official
**九** 農林中央金庫
art-72-24-7/par-7/item-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-9
Norinchukin Bank;
machine translation, not official
**十** 医療法人
art-72-24-7/par-7/item-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-10
medical care corporations;
machine translation, not official
**十一** 労働者協同組合連合会
art-72-24-7/par-7/item-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7/item-11
federations of workers' cooperatives.
machine translation, not official
**第八項** 第五項の規定を適用する場合において、資本金の額又は出資金の額が千万円以上の法人であるかどうかの判定は、各事業年度の所得（清算中の各事業年度の所得を除く。）を課税標準とする事業税にあつては、各事業年度の終了の日（第七十二条の二十六第一項ただし書又は第七十二条の四十八第二項ただし書の規定により申告納付すべき事業税にあつては、第七十二条の二十六第一項に規定する六月経過日の前日）の現況によるものとし、清算中の各事業年度の所得を課税標準とする事業税にあつては、解散の日の現況によるものとする。
art-72-24-7/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-8
In applying the provisions of paragraph (5), the determination of whether a corporation has an amount of stated capital or amount of capital contributions of 10,000,000 yen or more is made, for the enterprise tax for which the income for each business year (excluding the income for each business year in liquidation) is the tax base, based on the situation as of the last day of each business year (for the enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1) or the proviso to Article 72-48, paragraph (2), the situation as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1)), and, for the enterprise tax for which the income for each business year in liquidation is the tax base, based on the situation as of the date of dissolution.
machine translation, not official
**第九項** 道府県は、第一項から第五項までに規定する標準税率を超える税率で事業税を課する場合には、次の各号に掲げる率に、当該率の区分に応じて当該各号に定める率を乗じて得た率を超える税率で課することができない。
art-72-24-7/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-9
Where a prefecture imposes the enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5), it may not impose it at a rate exceeding the rate obtained by multiplying the rate listed in each of the following items by the rate specified in the relevant item in accordance with the category of that rate:
machine translation, not official
**一** 第一項各号（第一号ハを除く。）に掲げる法人の区分に応じて当該各号に定める率、第二項に規定する率、第三項各号に掲げる法人の区分に応じて当該各号に定める率、第四項各号に規定する率及び第五項各号に掲げる法人の区分に応じて当該各号に定める率 一・二
art-72-24-7/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-9/item-1
the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (1) (excluding item (i), (c)), the rate prescribed in paragraph (2), the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (3), the rates prescribed in the items of paragraph (4), and the rate specified in the relevant item in accordance with the category of corporations listed in the items of paragraph (5): 1.2;
machine translation, not official
**二** 第一項第一号ハに定める率 一・七
art-72-24-7/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-9/item-2
the rate specified in paragraph (1), item (i), (c): 1.7.
machine translation, not official
**第十項** 道府県が第七十二条の二十四の四の規定により事業税を課する場合における税率は、第一項から第五項まで及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。
art-72-24-7/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-10
Where a prefecture imposes the enterprise tax pursuant to Article 72-24-4, it must ensure that the tax rate is not significantly out of balance with the burden under the tax rates in paragraphs (1) through (5) and the preceding paragraph.
machine translation, not official
### 第七十二条の二十四の八（法人の事業税の税率の適用区分） — Application Categories of Tax Rates for the Corporate Enterprise Tax
caption: machine translation, not official
art-72-24-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-8
**第一項** 法人の行う事業に対する事業税の税率は、各事業年度終了の日現在における税率による。ただし、第七十二条の二十六第一項ただし書又は第七十二条の四十八第二項ただし書の規定により申告納付すべき事業税にあつては第七十二条の二十六第一項に規定する六月経過日の前日現在における税率による。
art-72-24-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-8/par-1
The tax rate of the enterprise tax on a business conducted by a corporation is the tax rate as of the last day of each business year; provided, however, that for the enterprise tax to be filed and paid pursuant to the proviso to Article 72-26, paragraph (1) or the proviso to Article 72-48, paragraph (2), it is the tax rate as of the day before the day on which six months have elapsed prescribed in Article 72-26, paragraph (1).
machine translation, not official
### 第七十二条の二十四の九 〔削除 / repealed〕
art-72-24-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-9
**第一項** 削除
art-72-24-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-9/par-1
no English for this paragraph
### 第七十二条の二十四の十（仮装経理に基づく過大申告の場合の更正に伴う事業税額の控除及び還付） — Deduction and Refund of the Enterprise Tax Amount Accompanying a Reassessment in the Case of an Overstated Return Based on Fictitious Accounting
caption: machine translation, not official
art-72-24-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10
**第一項** 事業を行う法人の各事業年度開始の日前に開始した事業年度（当該各事業年度終了の日以前に行われた当該法人を合併法人（合併により被合併法人（合併によりその有する資産及び負債の移転を行つた法人をいう。以下この節において同じ。）から資産及び負債の移転を受けた法人をいう。以下この節において同じ。）とする適格合併（法人税法第二条第十二号の八に規定する適格合併をいう。以下この節において同じ。）に係る被合併法人の当該適格合併の日前に開始した事業年度（以下この項において「被合併法人事業年度」という。）を含む。）の付加価値割、資本割、所得割又は収入割につき道府県知事が更正をした場合において、当該更正につき次項の規定の適用があつたときは、当該更正に係る同項に規定する仮装経理事業税額（既に第三項又は第七項の規定により還付すべきこととなつた金額及びこの項の規定により控除された金額を除く。）は、当該各事業年度（当該更正の日（当該更正が被合併法人事業年度の付加価値割、資本割、所得割又は収入割につき当該適格合併の日前にしたものである場合には、当該適格合併の日）以後に終了する事業年度に限る。）の付加価値割額、資本割額、所得割額又は収入割額から控除するものとする。
art-72-24-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
Where a prefectural governor has made a reassessment of the value-added levy, capital levy, income levy or revenue levy for a business year that began before the first day of each business year of a corporation that carries on business (including the business year of the merged corporation relating to a qualified merger (meaning a qualified merger prescribed in Article 2, item (xii)-8 of the Corporation Tax Act; the same applies hereinafter in this Section) carried out on or before the last day of that business year with that corporation as the merging corporation (meaning a corporation that has had assets and liabilities transferred to it by a merged corporation (meaning a corporation that has transferred its assets and liabilities through a merger; the same applies hereinafter in this Section) through a merger; the same applies hereinafter in this Section) that began before the date of that qualified merger (hereinafter in this paragraph referred to as the "business year of the acquired corporation")), and the following paragraph has applied to that reassessment, the enterprise tax paid on fictitious accounting prescribed in that paragraph relating to that reassessment (excluding the amount already to be refunded pursuant to paragraph (3) or (7) and the amount deducted pursuant to this paragraph) is to be deducted from the value-added levy amount, capital levy amount, income levy amount or revenue levy amount of that business year (limited to a business year ending on or after the day of that reassessment (or, where that reassessment was made, with respect to the value-added levy, capital levy, income levy or revenue levy for the business year of the acquired corporation, before the date of that qualified merger, the date of that qualified merger)).
machine translation, not official
**第二項** 事業を行う法人が第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定によつて提出した申告書に記載された各事業年度の付加価値額、資本金等の額、所得又は収入金額が当該事業年度の課税標準とされるべき付加価値額、資本金等の額、所得又は収入金額を超え、かつ、その超える金額のうちに事実を仮装して経理したところに基づくものがある場合において、道府県知事が当該事業年度に係る付加価値割、資本割、所得割又は収入割につき更正をしたとき（当該法人につき当該事業年度終了の日から当該更正の日の前日までの間に次項各号又は第四項各号に掲げる事実が生じたとき及び当該法人を被合併法人とする適格合併に係る合併法人につき当該適格合併の日から当該更正の日の前日までの間に当該事実が生じたときを除く。）は、当該事業年度に係る付加価値割、資本割、所得割又は収入割として納付された金額で政令で定めるもののうち当該更正により減少する部分の金額でその仮装して経理した金額に係るもの（以下この条において「仮装経理事業税額」という。）は、第十七条、第十七条の二、第十七条の四及び第七十二条の四十一の四の規定にかかわらず、次項又は第七項の規定の適用がある場合のこれらの規定により還付すべきこととなつた金額を除き、還付しないものとし、又は当該法人の未納に係る地方団体の徴収金に充当しないものとする。
art-72-24-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-2
Where the value added, amount of stated capital, etc., income or revenues for each business year stated in a return submitted by a corporation that carries on business pursuant to Article 72-25, Article 72-28 or Article 72-29 exceeds the value added, amount of stated capital, etc., income or revenues that should have been the tax base for that business year, and part of the excess amount is based on fictitious accounting of facts, if the prefectural governor has made a reassessment of the value-added levy, capital levy, income levy or revenue levy for that business year (excluding the case where, with respect to that corporation, a fact listed in the items of the following paragraph or the items of paragraph (4) occurred between the last day of that business year and the day before the day of that reassessment, and the case where that fact occurred, with respect to the merging corporation relating to a qualified merger with that corporation as the merged corporation, between the date of that qualified merger and the day before the day of that reassessment), then, of the amount specified by Cabinet Order out of the amount paid as the value-added levy, capital levy, income levy or revenue levy for that business year, the amount of the part reduced by that reassessment that relates to the amount recorded through that fictitious accounting (hereinafter in this Article referred to as the "enterprise tax paid on fictitious accounting") is not to be refunded, and is not to be appropriated to the unpaid local government levies of that corporation, notwithstanding Articles 17, 17-2, 17-4 and 72-41-4, except for the amount that has come to be refunded under those provisions where the following paragraph or paragraph (7) applies.
machine translation, not official
**第三項** 前項の規定の適用があつた事業を行う法人（当該法人が適格合併により解散をした場合には、当該適格合併に係る合併法人とする。以下この条において「適用法人」という。）について、同項の更正の日の属する事業年度開始の日（当該更正が当該適格合併に係る被合併法人の各事業年度に係る付加価値割、資本割、所得割又は収入割について当該適格合併の日前にされたものである場合には、当該被合併法人の当該更正の日の属する事業年度開始の日）から五年を経過する日の属する事業年度の第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書の提出期限（当該更正の日から当該五年を経過する日の属する事業年度終了の日までの間に当該適用法人につき次の各号に掲げる事実が生じたときは、当該各号に定める提出期限）が到来した場合（当該申告書の提出期限までに当該提出期限に係る申告書の提出がなかつた場合にあつては、当該提出期限後の当該申告書の提出又は当該申告書に係る事業年度の付加価値割、資本割、所得割若しくは収入割についての第七十二条の三十九第二項、第七十二条の四十一第二項若しくは第七十二条の四十一の二第二項の規定による決定があつた場合）には、道府県知事は、当該適用法人に対し、政令で定めるところにより、当該更正に係る仮装経理事業税額（既にこの項又は第七項の規定により還付すべきこととなつた金額及び第一項の規定により控除された金額を除く。）を還付し、又は当該適用法人の未納に係る地方団体の徴収金に充当するものとする。
art-72-24-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3
With respect to a corporation that carries on business to which the preceding paragraph has applied (where that corporation has been dissolved through a qualified merger, the merging corporation relating to that qualified merger; hereinafter in this Article referred to as an "applicable corporation"), where the deadline for filing a return under Article 72-25, Article 72-28 or Article 72-29 for the business year that includes the day on which five years elapse from the first day of the business year that includes the day of the reassessment referred to in that paragraph (or, where that reassessment was made before the date of the qualified merger with respect to the value-added levy, capital levy, income levy or revenue levy for each business year of the merged corporation relating to that qualified merger, the first day of the business year of that merged corporation that includes the day of that reassessment) (or, where a fact listed in the following items has occurred with respect to that applicable corporation between the day of that reassessment and the last day of the business year that includes the day on which those five years elapse, the deadline for filing specified in the relevant item) has arrived (or, where the return was not submitted by that deadline for filing, where that return was submitted after that deadline for filing, or a determination was made under Article 72-39, paragraph (2), Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2) with respect to the value-added levy, capital levy, income levy or revenue levy for the business year relating to that return), the prefectural governor is to, as specified by Cabinet Order, refund to that applicable corporation the enterprise tax paid on fictitious accounting relating to that reassessment (excluding the amount already to be refunded pursuant to this paragraph or paragraph (7) and the amount deducted pursuant to paragraph (1)), or appropriate it to the unpaid local government levies of that applicable corporation.
machine translation, not official
**一** 残余財産が確定したこと その残余財産の確定の日の属する事業年度の第七十二条の二十九の規定による申告書の提出期限
art-72-24-10/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3/item-1
the fact that the residual assets have been determined: the deadline for filing the return under Article 72-29 for the business year that includes the day of the determination of residual assets;
machine translation, not official
**二** 合併による解散（適格合併による解散を除く。）をしたこと その合併の日の前日の属する事業年度の第七十二条の二十五又は第七十二条の二十八の規定による申告書の提出期限
art-72-24-10/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3/item-2
the fact that the corporation has been dissolved by merger (excluding dissolution through a qualified merger): the deadline for filing the return under Article 72-25 or Article 72-28 for the business year that includes the day before the date of the merger;
machine translation, not official
**三** 破産手続開始の決定による解散をしたこと その破産手続開始の決定の日の属する事業年度の第七十二条の二十五又は第七十二条の二十八の規定による申告書の提出期限
art-72-24-10/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3/item-3
the fact that the corporation has been dissolved by an order commencing bankruptcy proceedings: the deadline for filing the return under Article 72-25 or Article 72-28 for the business year that includes the day of the order commencing bankruptcy proceedings;
machine translation, not official
**四** 法人税法第二条第九号に規定する普通法人又は同条第七号に規定する協同組合等が同条第六号に規定する公益法人等に該当することとなつたこと その該当することとなつた日の前日の属する事業年度の第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書の提出期限
art-72-24-10/par-3/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3/item-4
the fact that an ordinary corporation prescribed in Article 2, item (ix) of the Corporation Tax Act or a cooperative association, etc. prescribed in item (vii) of that Article has come to fall under a public interest corporation, etc. prescribed in item (vi) of that Article: the deadline for filing the return under Article 72-25, Article 72-28 or Article 72-29 for the business year that includes the day before the day on which it came to fall under it.
machine translation, not official
**第四項** 適用法人につき次に掲げる事実が生じた場合には、当該適用法人は、当該事実が生じた日以後一年以内に、道府県知事に対し、その適用に係る仮装経理事業税額（既に前項又は第七項の規定により還付すべきこととなつた金額及び第一項の規定により控除された金額を除く。第六項及び第七項において同じ。）の還付を請求することができる。
art-72-24-10/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4
Where any of the following facts has occurred with respect to an applicable corporation, that applicable corporation may, within one year after the day on which that fact occurred, request the prefectural governor to refund the enterprise tax paid on fictitious accounting relating to its application (excluding the amount already to be refunded pursuant to the preceding paragraph or paragraph (7) and the amount deducted pursuant to paragraph (1); the same applies in paragraphs (6) and (7)).
machine translation, not official
**一** 更生手続開始の決定があつたこと。
art-72-24-10/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4/item-1
an order commencing reorganization proceedings has been made;
machine translation, not official
**二** 再生手続開始の決定があつたこと。
art-72-24-10/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4/item-2
an order commencing rehabilitation proceedings has been made; or
machine translation, not official
**三** 前二号に掲げる事実に準ずる事実として政令で定める事実
art-72-24-10/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4/item-3
any fact specified by Cabinet Order as being equivalent to the facts listed in the preceding two items.
machine translation, not official
**第五項** 事業を行う法人につきその各事業年度の付加価値額、所得又は収入金額を減少させる更正で当該法人の当該各事業年度の開始の日前に終了した事業年度の付加価値割、所得割又は収入割についてされた更正（当該法人を合併法人とする適格合併に係る被合併法人の当該適格合併の日前に終了した事業年度の付加価値割、所得割又は収入割についてされた更正を含む。以下この項において「原更正」という。）に伴うもの（以下この項において「反射的更正」という。）があつた場合において、当該反射的更正により減少する部分の付加価値額、所得又は収入金額のうちに当該原更正に係る事業年度においてその事実を仮装して経理した金額に係るものがあるときは、当該金額は、当該各事業年度において当該法人が仮装して経理したところに基づく金額とみなして、前各項の規定を適用する。
art-72-24-10/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-5
Where, in respect of a corporation that carries on business, a reassessment that reduces the value added, income or revenues for each business year of the corporation and that accompanies a reassessment made of the value-added levy, income levy or revenue levy for a business year of the corporation that ended before the first day of that each business year (including a reassessment made of the value-added levy, income levy or revenue levy for a business year of the merged corporation relating to a qualified merger with that corporation as the merging corporation that ended before the date of that qualified merger; hereinafter in this paragraph referred to as the "original reassessment") (hereinafter in this paragraph referred to as a "consequential reassessment") has been made, if, of the value added, income or revenues of the portion reduced by that consequential reassessment, there is any relating to an amount that was recorded through fictitious accounting of the facts in the business year relating to that original reassessment, the preceding paragraphs apply deeming that amount to be an amount based on fictitious accounting by that corporation in that each business year.
machine translation, not official
**第六項** 第四項の規定による還付の請求をしようとする適用法人は、その還付を受けようとする仮装経理事業税額、その計算の基礎その他総務省令で定める事項を記載した請求書を道府県知事に提出しなければならない。
art-72-24-10/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-6
An applicable corporation that intends to claim a refund under paragraph (4) must submit to the prefectural governor a written request stating the enterprise tax paid on fictitious accounting for which it intends to receive the refund, the basis of its calculation, and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第七項** 道府県知事は、前項の請求書の提出があつた場合には、その請求に係る事実その他必要な事項について調査し、その調査したところにより、その請求をした適用法人に対し、政令で定めるところにより、仮装経理事業税額を還付し、若しくは当該適用法人の未納に係る地方団体の徴収金に充当し、又は請求の理由がない旨を書面により通知するものとする。
art-72-24-10/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-7
When the written request set forth in the preceding paragraph has been submitted, the prefectural governor is to investigate the facts pertaining to the request and other necessary matters and, based on the results of that investigation, as provided by Cabinet Order, refund the enterprise tax paid on fictitious accounting to the applicable corporation that made the request, or appropriate it to the local government levies unpaid by that applicable corporation, or notify the corporation in writing that there are no grounds for the request.
machine translation, not official
### 第七十二条の二十四の十一（租税条約の実施に係る更正に伴う事業税額の控除） — Deduction of Enterprise Tax Amount Accompanying Reassessment Relating to Implementation of Tax Treaty
caption: machine translation, not official
art-72-24-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11
**第一項** 事業を行う法人について、租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第七条第一項に規定する合意に基づき国税通則法第二十四条又は第二十六条の規定による更正が行われた場合において、当該更正に係る法人税の所得に基づいて道府県知事が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正をしたことに伴い、第十七条又は第七十二条の四十一の四の規定により還付することとなる金額（以下この項及び次項において「租税条約の実施に係る還付すべき金額」という。）が生ずるときは、当該更正があつた日が当該更正に係る更正の請求があつた日の翌日から起算して三月を経過した日以後である場合を除き、第十七条、第十七条の二、第十七条の四及び第七十二条の四十一の四の規定にかかわらず、租税条約の実施に係る還付すべき金額は、当該更正の日の属する事業年度開始の日から一年以内に開始する各事業年度（当該更正の日後に当該法人が適格合併により解散をした場合の当該適格合併に係る合併法人の当該合併の日以後に終了する各事業年度を含む。）の付加価値額、資本金等の額、所得又は収入金額について第七十二条の二十五の規定により納付すべき事業税額、第七十二条の二十八の規定により納付すべき事業税額又は第七十二条の二十九の規定により納付すべき事業税額から順次控除するものとする。
art-72-24-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
Where, with respect to a corporation conducting a business, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made on the basis of an agreement prescribed in Article 7, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and, as a consequence of the prefectural governor having made a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3), or Article 72-41-2, paragraph (1) or (3) on the basis of the income for corporation tax pertaining to that reassessment, an amount arises that is to be refunded under Article 17 or Article 72-41-4 (hereinafter in this paragraph and the following paragraph referred to as the "refund due on implementing a tax treaty"), then, except where the day on which that reassessment was made is on or after the day on which three months have elapsed counting from the day following the day on which a request for reassessment pertaining to that reassessment was made, and notwithstanding Articles 17, 17-2, 17-4 and 72-41-4, the refund due on implementing a tax treaty is to be deducted in sequence from the amount of enterprise tax to be paid under Article 72-25, the amount of enterprise tax to be paid under Article 72-28, or the amount of enterprise tax to be paid under Article 72-29, in respect of the value added, amount of stated capital, etc., income or revenue of each business year beginning within one year from the start date of the business year to which the day of that reassessment belongs (including, where that corporation is dissolved by a qualified merger after the day of that reassessment, each business year of the merging corporation in that qualified merger that ends on or after the day of that merger).
machine translation, not official
**第二項** 前項に規定する第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正に伴い当該更正に係る事業年度後の各事業年度の付加価値額又は所得を減少させる更正があつた場合において、当該更正により第十七条又は第七十二条の四十一の四の規定により還付することとなる金額が生ずるときは、当該金額は、租税条約の実施に係る還付すべき金額とみなして、前項の規定を適用する。
art-72-24-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-2
Where, in consequence of a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3), or Article 72-41-2, paragraph (1) or (3) as prescribed in the preceding paragraph, a reassessment has been made that reduces the value added or income of each business year after the business year pertaining to that reassessment, and by that reassessment an amount arises that is to be refunded under Article 17 or Article 72-41-4, that amount is deemed to be a refund due on implementing a tax treaty, and the preceding paragraph applies.
machine translation, not official
**第三項** 前二項の規定は、第一項の事業を行う法人が適格合併により解散をした後に、当該法人に係る同項に規定する第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項若しくは第七十二条の四十一の二第一項若しくは第三項の規定による更正又は前項に規定する各事業年度の付加価値額若しくは所得を減少させる更正があつた場合について準用する。この場合において、第一項中「当該更正の日の」とあるのは「当該法人を被合併法人とする適格合併に係る合併法人の当該更正の日の」と、「当該法人が」とあるのは「当該合併法人が当該合併法人を被合併法人とする」と読み替えるものとする。
art-72-24-11/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-3
The provisions of the preceding two paragraphs apply mutatis mutandis where, after a corporation conducting the business referred to in paragraph (1) has been dissolved by a qualified merger, a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3), or Article 72-41-2, paragraph (1) or (3) prescribed in paragraph (1), pertaining to that corporation, or a reassessment reducing the value added or income of each business year prescribed in the preceding paragraph has been made. In this case, in paragraph (1), "to which the day of that reassessment" is deemed to be replaced with "to which the day of that reassessment of the merging corporation in the qualified merger in which that corporation is the merged corporation", and "that corporation is dissolved by a qualified merger" with "that merging corporation is dissolved by a qualified merger in which that merging corporation is the merged corporation".
machine translation, not official
**第四項** 第一項（第二項（前項において準用する場合を含む。）においてみなして適用する場合及び前項において準用する場合を含む。以下次項までにおいて同じ。）の規定により控除されるべき金額で第一項の規定により控除しきれなかつた金額があるときは、道府県は、政令で定めるところにより、同項の規定の適用を受ける法人に対しその控除しきれなかつた金額を還付し、又は当該法人の未納に係る地方団体の徴収金に充当するものとする。
art-72-24-11/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-4
Where, as regards the amount to be deducted under paragraph (1) (including cases deemed to apply under paragraph (2) (including as applied mutatis mutandis in the preceding paragraph) and cases where it applies mutatis mutandis in the preceding paragraph; the same applies hereinafter through the following paragraph), there is an amount that could not be fully deducted under paragraph (1), the prefecture is, as provided by Cabinet Order, to refund the amount that could not be fully deducted to the corporation to which paragraph (1) applies, or appropriate it to the local government levies unpaid by that corporation.
machine translation, not official
**第五項** 前条第一項及び第一項の規定による事業税額からの控除については、まず同条第一項の規定による控除をし、次に第一項の規定による控除をするものとする。
art-72-24-11/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-5
With regard to deduction from the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1), the deduction under paragraph (1) of that Article is to be made first, and then the deduction under paragraph (1) is to be made.
machine translation, not official
### 第七十二条の二十四の十二（法人の事業税の徴収の方法） — Method of Collecting Corporate Enterprise Tax
caption: machine translation, not official
art-72-24-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-12
**第一項** 法人の行う事業に対する事業税の徴収については、申告納付の方法によらなければならない。
art-72-24-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-12/par-1
The collection of enterprise tax on a business conducted by a corporation must be by the method of filing and payment.
machine translation, not official
### 第七十二条の二十五（中間申告を要しない法人の事業税の申告納付） — Filing and Payment of Corporate Enterprise Tax by Corporations Not Required to File Interim Returns
caption: machine translation, not official
art-72-25 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
**第一項** 事業を行う法人（清算中の法人を除く。以下この条、次条及び第七十二条の二十八において同じ。）は、次条の規定に該当する場合を除くほか、各事業年度に係る所得割等（第七十二条の二第一項第一号イに掲げる法人の付加価値割、資本割及び所得割又は同号ロに掲げる法人の所得割をいう。以下この節において同じ。）又は収入割等（同項第二号に掲げる事業を行う法人の収入割、同項第三号イに掲げる法人若しくは同項第四号に掲げる事業を行う法人の収入割、付加価値割及び資本割又は同項第三号ロに掲げる法人の収入割及び所得割をいう。以下この節において同じ。）を各事業年度終了の日から二月以内（外国法人が第七十二条の九第一項に規定する納税管理人を定めないでこの法律の施行地に事務所又は事業所を有しないこととなる場合（同条第二項の認定を受けた場合を除く。）には、当該事業年度終了の日から二月を経過した日の前日と当該事務所又は事業所を有しないこととなる日とのいずれか早い日まで。第七十二条の二十八第一項において同じ。）に、確定した決算に基づき、事務所又は事業所所在の道府県に申告納付しなければならない。
art-72-25/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
A corporation conducting a business (excluding a corporation in liquidation; the same applies hereinafter in this Article, the following Article and Article 72-28) must, except where it falls under the following Article, file and pay, to the prefecture in which its office or place of business is located, on the basis of its finalized accounts, the income levy, etc. for each business year (meaning the value-added levy, capital levy and income levy of a corporation listed in Article 72-2, paragraph (1), item (i), (a), or the income levy of a corporation listed in (b) of that item; the same applies hereinafter in this Section) or the revenue levy, etc. (meaning the revenue levy of a corporation conducting a business listed in item (ii) of that paragraph, the revenue levy, value-added levy and capital levy of a corporation listed in item (iii), (a) of that paragraph or a corporation conducting a business listed in item (iv) of that paragraph, or the revenue levy and income levy of a corporation listed in item (iii), (b) of that paragraph; the same applies hereinafter in this Section), within two months from the last day of each business year (where a foreign corporation, without appointing a tax agent prescribed in Article 72-9, paragraph (1), comes to have no office or place of business in the area where this Act is enforced (excluding where it has received the certification under paragraph (2) of that Article), by the earlier of the day preceding the day on which two months have elapsed from the last day of that business year and the day on which it comes to have no such office or place of business; the same applies in Article 72-28, paragraph (1)).
machine translation, not official
**第二項** 前項の場合において、同項の法人（外国法人で第七十二条の九第一項に規定する納税管理人を定めないでこの法律の施行地に事務所又は事業所を有しないこととなるもの（同条第二項の認定を受けたものを除く。）を除く。次項において同じ。）が、災害その他やむを得ない理由（次項及び第五項の規定の適用を受けることができる理由を除く。）により決算が確定しないため、各事業年度に係る所得割等又は収入割等をそれぞれ前項の期限までに申告納付することができないときは、第二十条の五の二第一項又は第二項の規定により当該期限が延長されたときを除き、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受け、その指定した日までに申告納付することができる。
art-72-25/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
In the case referred to in the preceding paragraph, when a corporation referred to in that paragraph (excluding a foreign corporation that, without appointing a tax agent prescribed in Article 72-9, paragraph (1), comes to have no office or place of business in the area where this Act is enforced (excluding one that has received the certification under paragraph (2) of that Article); the same applies in the following paragraph) is unable to file and pay the income levy, etc. or the revenue levy, etc. for each business year by the deadline referred to in the preceding paragraph because its accounts are not finalized due to a disaster or other unavoidable reason (excluding a reason to which the provisions of the following paragraph and paragraph (5) may apply), it may, except where that deadline has been extended under Article 20-5-2, paragraph (1) or (2), receive the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business) and file and pay by the day designated by that governor.
machine translation, not official
**第三項** 第一項の場合において、同項の法人が、定款、寄附行為、規則、規約その他これらに準ずるもの（第一号及び第五項において「定款等」という。）の定めにより、又は当該法人に特別の事情があることにより、当該事業年度以後の各事業年度終了の日から二月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められるときは、当該法人は、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受け、当該事業年度以後の各事業年度に係る所得割等又は収入割等を当該各事業年度（第五項の規定の適用に係る事業年度を除く。以下この項において同じ。）終了の日から三月以内（次の各号に掲げる場合に該当するときは、当該各号に定める期間内）に申告納付することができる。
art-72-25/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
In the case referred to in paragraph (1), when a corporation referred to in that paragraph is found to be habitually in a state where an ordinary general meeting on the settlement of accounts for each business year is not convened within two months from the last day of each business year on or after that business year, owing to a provision of its articles of incorporation, endowment act, rules, regulations or the like (referred to in item (i) and paragraph (5) as "articles of incorporation, etc.") or because of special circumstances of that corporation, that corporation may, upon receiving the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business), file and pay the income levy, etc. or the revenue levy, etc. for each business year on or after that business year within three months from the last day of each business year (excluding a business year to which the provisions of paragraph (5) apply; the same applies hereinafter in this paragraph) (within the period specified in each of the following items where it falls under a case set forth in those items).
machine translation, not official
**一** 当該法人が会計監査人を置いている場合で、かつ、当該定款等の定めにより当該事業年度以後の各事業年度終了の日から三月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合（次号に掲げる場合を除く。） 当該定めの内容を勘案して三月を超え六月を超えない範囲内において当該道府県知事が指定する月数の期間内
art-72-25/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3/item-1
In the case where the corporation has an accounting auditor and it is found to be habitually in a state where, owing to a provision of the articles of incorporation, etc., an ordinary general meeting on the settlement of accounts for each business year is not convened within three months from the last day of each business year on or after that business year (excluding the case set forth in the following item): within the period of the number of months, exceeding three months but not exceeding six months, designated by that prefectural governor in consideration of the content of that provision;
machine translation, not official
**二** 当該特別の事情があることにより当該事業年度以後の各事業年度終了の日から三月以内に当該各事業年度の決算についての定時総会が招集されない常況にあることその他やむを得ない事情があると認められる場合 当該道府県知事が指定する三月を超える月数の期間内
art-72-25/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3/item-2
In the case where it is found that, owing to those special circumstances, an ordinary general meeting on the settlement of accounts for each business year is habitually not convened within three months from the last day of each business year on or after that business year, or that there are other unavoidable circumstances: within the period of a number of months exceeding three months, designated by that prefectural governor.
machine translation, not official
**第四項** 第一項の場合において、同項の法人が、災害その他やむを得ない理由（前項及び次項の規定の適用を受けることができる理由を除く。）により、当該法人との間に通算完全支配関係がある通算法人（法人税法第二条第十二号の七の二に規定する通算法人をいう。以下この節において同じ。）の決算が確定しないため、又は同法第二編第一章第一節第十一款第一目の規定その他通算法人に適用される規定による法人税の所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため、当該法人の各事業年度（第二項の規定の適用に係る事業年度を除く。）に係る付加価値割又は所得割をそれぞれ第一項の期限までに申告納付することができないときは、当該法人は、第二十条の五の二第一項又は第二項の規定により当該期限が延長された場合を除き、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受け、その指定した日までに当該各事業年度に係る所得割等又は収入割等を申告納付することができる。
art-72-25/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
In the case referred to in paragraph (1), when a corporation referred to in that paragraph is unable to file and pay the value-added levy or income levy for each business year of that corporation (excluding a business year to which paragraph (2) applies) by the deadline referred to in paragraph (1) because, owing to a disaster or other unavoidable reason (excluding a reason to which the provisions of the preceding paragraph and the following paragraph may apply), the accounts of a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act; the same applies hereinafter in this Section) that has a group tax sharing full controlling interest with that corporation are not finalized, or because the corporation cannot complete the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of that Act and other provisions applicable to group tax sharing corporations, that corporation may, except where that deadline has been extended under Article 20-5-2, paragraph (1) or (2), receive the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business) and file and pay the income levy, etc. or the revenue levy, etc. for those business years by the day designated by that governor.
machine translation, not official
**第五項** 第一項の場合において、同項の法人（通算法人に限る。）が、当該法人若しくは当該法人との間に通算完全支配関係がある通算法人の定款等の定めにより、若しくは当該法人若しくは当該法人との間に通算完全支配関係がある通算法人に特別の事情があることにより、当該事業年度以後の各事業年度終了の日から二月以内に当該各事業年度の決算についての定時総会が招集されないため、又は当該法人との間に通算完全支配関係がある通算法人が多数に上ることその他これに類する理由により法人税法第二編第一章第一節第十一款第一目の規定その他通算法人に適用される規定による法人税の所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため、当該法人の当該事業年度以後の各事業年度に係る付加価値割又は所得割をそれぞれ同項の期限までに申告納付することができない常況にあると認められるときは、当該法人は、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う法人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受け、当該事業年度以後の各事業年度に係る所得割等又は収入割等を当該各事業年度終了の日から四月以内（次の各号に掲げる場合に該当するときは、当該各号に定める期間内）に申告納付することができる。
art-72-25/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
In the case referred to in paragraph (1), when a corporation referred to in that paragraph (limited to a group tax sharing corporation) is found to be habitually unable to file and pay the value-added levy or income levy for each business year of that corporation on or after that business year by the deadline referred to in that paragraph, because an ordinary general meeting on the settlement of accounts for each business year is not convened within two months from the last day of each business year on or after that business year, owing to a provision of the articles of incorporation, etc. of that corporation or of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation, or owing to special circumstances of that corporation or of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation, or because the corporation cannot complete the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of the Corporation Tax Act and other provisions applicable to group tax sharing corporations, owing to the large number of group tax sharing corporations that have a group tax sharing full controlling interest with that corporation or other similar reason, that corporation may, upon receiving the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business), file and pay the income levy, etc. or the revenue levy, etc. for each business year on or after that business year within four months from the last day of each business year (within the period specified in each of the following items where it falls under a case set forth in those items).
machine translation, not official
**一** 当該法人又は当該法人との間に通算完全支配関係がある通算法人が会計監査人を置いている場合で、かつ、当該定款等の定めにより当該事業年度以後の各事業年度終了の日から四月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合（次号に掲げる場合を除く。） 当該定めの内容を勘案して四月を超え六月を超えない範囲内において当該道府県知事が指定する月数の期間内
art-72-25/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5/item-1
In the case where that corporation or a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation has an accounting auditor and it is found to be habitually in a state where, owing to a provision of the articles of incorporation, etc., an ordinary general meeting on the settlement of accounts for each business year is not convened within four months from the last day of each business year on or after that business year (excluding the case set forth in the following item): within the period of the number of months, exceeding four months but not exceeding six months, designated by that prefectural governor in consideration of the content of that provision;
machine translation, not official
**二** 当該特別の事情があることにより当該事業年度以後の各事業年度終了の日から四月以内に当該各事業年度の決算についての定時総会が招集されない常況にあること、当該法人又は当該法人との間に通算完全支配関係がある通算法人に特別の事情があることにより当該事業年度以後の各事業年度終了の日から四月以内に法人税法第二編第一章第一節第十一款第一目の規定その他通算法人に適用される規定による法人税の所得の金額又は欠損金額及び法人税の額の計算を了することができない常況にあることその他やむを得ない事情があると認められる場合 当該道府県知事が指定する四月を超える月数の期間内
art-72-25/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5/item-2
In the case where it is found that, owing to those special circumstances, an ordinary general meeting on the settlement of accounts for each business year is habitually not convened within four months from the last day of each business year on or after that business year, that, owing to special circumstances of that corporation or of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation, it is habitually unable to complete, within four months from the last day of each business year on or after that business year, the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of the Corporation Tax Act and other provisions applicable to group tax sharing corporations, or that there are other unavoidable circumstances: within the period of a number of months exceeding four months, designated by that prefectural governor.
machine translation, not official
**第六項** 第二項の規定は、第三項又は前項の規定の適用を受けている法人が、当該事業年度（第十六項の規定の適用に係る事業年度を除く。）につき災害その他やむを得ない理由により決算が確定しないため、第三項又は前項の期限までに当該事業年度に係る所得割等又は収入割等を申告納付することができないと認められる場合について準用する。
art-72-25/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-6
The provisions of paragraph (2) apply mutatis mutandis where a corporation to which the provisions of paragraph (3) or the preceding paragraph apply is found to be unable to file and pay the income levy, etc. or the revenue levy, etc. for the business year (excluding a business year to which paragraph (16) applies) by the deadline under paragraph (3) or the preceding paragraph because its accounts for that business year are not finalized owing to a disaster or other unavoidable reason.
machine translation, not official
**第七項** 第四項の規定は、第五項の規定の適用を受けている法人が、当該事業年度（第十六項の規定の適用に係る事業年度を除く。）につき災害その他やむを得ない理由により、当該法人との間に通算完全支配関係がある通算法人の決算が確定しないため、又は法人税法第二編第一章第一節第十一款第一目の規定その他通算法人に適用される規定による法人税の所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため、第五項の期限までに当該法人の当該事業年度に係る付加価値割又は所得割を申告納付することができないと認められる場合について準用する。
art-72-25/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-7
The provisions of paragraph (4) apply mutatis mutandis where a corporation to which the provisions of paragraph (5) apply is found to be unable to file and pay the value-added levy or income levy of that corporation for the business year (excluding a business year to which paragraph (16) applies) by the deadline under paragraph (5) because, owing to a disaster or other unavoidable reason with respect to that business year, the accounts of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation are not finalized, or because the corporation cannot complete the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of the Corporation Tax Act and other provisions applicable to group tax sharing corporations.
machine translation, not official
**第八項** 第七十二条の二第一項第一号イに掲げる法人は、第一項の規定により申告納付する場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、事業の種類、当該事業年度中に有していた事務所又は事業所の名称及び所在地、当該事業年度の付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額その他必要な事項を記載するとともに、これに当該事業年度の付加価値額、資本金等の額及び所得に関する計算書、貸借対照表及び損益計算書（貸借対照表又は損益計算書を作成することを要しない法人にあつては、これらに準ずるもの。第十項から第十二項までにおいて同じ。）その他の書類のうち総務省令で定めるものを添付しなければならない。
art-72-25/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
A corporation listed in Article 72-2, paragraph (1), item (i), (a), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the value added, amount of stated capital, etc. and income of that business year, a balance sheet and a profit and loss statement (for a corporation not required to prepare a balance sheet or profit and loss statement, documents equivalent to them; the same applies in paragraphs (10) through (12)), and other documents specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第九項** 第七十二条の二第一項第一号ロに掲げる法人は、第一項の規定により申告納付する場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、事業の種類、当該事業年度中に有していた事務所又は事業所の名称及び所在地、当該事業年度の所得及び所得割額その他必要な事項を記載するとともに、これに当該事業年度の所得に関する計算書を添付しなければならない。
art-72-25/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
A corporation listed in Article 72-2, paragraph (1), item (i), (b), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the income and income levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the income of that business year.
machine translation, not official
**第十項** 第七十二条の二第一項第二号に掲げる事業を行う法人は、第一項の規定により申告納付する場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、事業の種類、当該事業年度中に有していた事務所又は事業所の名称及び所在地、当該事業年度の収入金額及び収入割額その他必要な事項を記載するとともに、これに当該事業年度の収入金額に関する計算書、貸借対照表及び損益計算書その他の書類のうち総務省令で定めるものを添付しなければならない。
art-72-25/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
A corporation conducting a business listed in Article 72-2, paragraph (1), item (ii), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the revenue and revenue levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the revenue of that business year, a balance sheet and a profit and loss statement, and other documents specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十一項** 第七十二条の二第一項第三号イに掲げる法人又は同項第四号に掲げる事業を行う法人は、第一項の規定により申告納付する場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、事業の種類、当該事業年度中に有していた事務所又は事業所の名称及び所在地、当該事業年度の収入金額、付加価値額、資本金等の額、収入割額、付加価値割額及び資本割額その他必要な事項を記載するとともに、これに当該事業年度の収入金額、付加価値額及び資本金等の額に関する計算書、貸借対照表及び損益計算書その他の書類のうち総務省令で定めるものを添付しなければならない。
art-72-25/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
A corporation listed in Article 72-2, paragraph (1), item (iii), (a) or a corporation conducting a business listed in item (iv) of that paragraph, when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the revenue, value added, amount of stated capital, etc., revenue levy amount, value-added levy amount and capital levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the revenue, value added and amount of stated capital, etc. of that business year, a balance sheet and a profit and loss statement, and other documents specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十二項** 第七十二条の二第一項第三号ロに掲げる法人は、第一項の規定により申告納付する場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、事業の種類、当該事業年度中に有していた事務所又は事業所の名称及び所在地、当該事業年度の収入金額、所得、収入割額及び所得割額その他必要な事項を記載するとともに、これに当該事業年度の収入金額及び所得に関する計算書、貸借対照表及び損益計算書その他の書類のうち総務省令で定めるものを添付しなければならない。
art-72-25/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
A corporation listed in Article 72-2, paragraph (1), item (iii), (b), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the revenue, income, revenue levy amount and income levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the revenue and income of that business year, a balance sheet and a profit and loss statement, and other documents specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十三項** 第八項から前項までに規定する申告書及び計算書の様式は、総務省令で定める。
art-72-25/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
The forms of the returns and statements prescribed in paragraphs (8) through the preceding paragraph are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第十四項** 事業を行う法人は、各事業年度について納付すべき事業税額がない場合においても、前各項の規定に準じて申告書を提出しなければならない。
art-72-25/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-14
A corporation conducting a business must submit a return in accordance with the preceding paragraphs even where, for each business year, there is no amount of enterprise tax to be paid.
machine translation, not official
**第十五項** 外国法人に対する第二項及び第三項の規定の適用については、これらの規定中「主たる事務所又は事業所所在地の道府県知事」とあるのは、「この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事」とする。
art-72-25/par-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-15
With regard to the application of the provisions of paragraphs (2) and (3) to a foreign corporation, the phrase "the prefectural governor for the location of its principal office or place of business" in those provisions is deemed to be replaced with "the prefectural governor for the location of the office or place of business where the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties".
machine translation, not official
**第十六項** 第三項又は第五項の規定の適用を受けている法人について当該事業年度終了の日から二月を経過した日前に災害その他やむを得ない理由が生じた場合には、当該事業年度に限り、これらの規定の適用がないものとみなして、第二項又は第四項及び第二十条の五の二第一項又は第二項の規定を適用することができる。
art-72-25/par-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
Where a disaster or other unavoidable reason arises before the day on which two months have elapsed from the last day of the business year with respect to a corporation to which paragraph (3) or (5) applies, paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2) may be applied, for that business year only, as if those provisions did not apply.
machine translation, not official
**第十七項** 第一項の法人（第八項又は第十項から第十二項までの規定の適用を受けるものに限る。）が、法人税法第七十五条の四第一項又は情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項の規定により法人税法第七十五条の四第一項の申告を行つた場合において、当該申告と併せて第八項又は第十項から第十二項までに規定する総務省令で定める書類に記載すべきものとされる事項を同条第一項又は情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法その他の総務省令で定める方法により提供したときは、当該法人が第八項又は第十項から第十二項までの規定により第一項の規定による申告書に添付すべきこれらの事項を記載した第八項又は第十項から第十二項までに規定する総務省令で定める書類を事務所又は事業所所在地の道府県知事に提出したものとみなす。
art-72-25/par-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-17
Where a corporation referred to in paragraph (1) (limited to one to which paragraph (8) or paragraphs (10) through (12) apply) has filed the return under Article 75-4, paragraph (1) of the Corporation Tax Act pursuant to Article 75-4, paragraph (1) of the Corporation Tax Act or Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002), and, together with that filing, has provided the matters that are to be stated in the documents specified by Order of the Ministry of Internal Affairs and Communications prescribed in paragraph (8) or paragraphs (10) through (12) by the method using the electronic data processing system prescribed in Article 75-4, paragraph (1) of the Corporation Tax Act or Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, or by another method specified by Order of the Ministry of Internal Affairs and Communications, that corporation is deemed to have submitted to the prefectural governor of the location of its office or place of business the documents specified by Order of the Ministry of Internal Affairs and Communications prescribed in paragraph (8) or paragraphs (10) through (12) that state those matters and are to be attached to the return under paragraph (1) pursuant to paragraph (8) or paragraphs (10) through (12).
machine translation, not official
**第十八項** 第二項から前項までに定めるもののほか、第二項から第五項までの承認の手続その他第二項から前項までの規定の適用に関し必要な事項は、政令で定める。
art-72-25/par-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-18
In addition to what is provided for in paragraph (2) through the preceding paragraph, the procedures for the approval referred to in paragraphs (2) through (5) and other matters necessary for the application of paragraph (2) through the preceding paragraph are specified by Cabinet Order.
machine translation, not official
### 第七十二条の二十六（事業年度の期間が六月を超える法人等の中間申告納付） — Interim Return and Payment by Corporations, etc. Whose Business Year Exceeds Six Months
caption: machine translation, not official
art-72-26 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
**第一項** 事業を行う法人は、事業年度（新たに設立された内国法人のうち適格合併（被合併法人の全てが収益事業を行つていない第七十二条の五第一項各号に掲げる法人であるものを除く。次項及び第三項において同じ。）により設立されたもの以外のものの設立後最初の事業年度、第七十二条の四第一項各号に掲げる法人又は第七十二条の五第一項各号に掲げる法人（収益事業を行つていないものに限る。）が第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人に該当することとなつた場合のその該当することとなつた日の属する事業年度、当該法人が通算子法人である場合において法人税法第六十四条の九第一項の規定による承認の効力が生じた日が同日の属する当該法人に係る通算親法人の事業年度（以下この項及び第七十二条の四十八第二項において「通算親法人事業年度」という。）開始の日以後六月を経過した日以後であるときのその効力が生じた日の属する事業年度及び恒久的施設を有しない外国法人が恒久的施設を有することとなつた場合のその有することとなつた日の属する事業年度を除く。）が六月を超える場合（当該法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度が六月を超え、かつ、当該通算親法人事業年度開始の日以後六月を経過した日において当該通算親法人との間に通算完全支配関係がある場合）には、当該事業年度（当該法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度）開始の日以後六月を経過した日（以下この節において「六月経過日」という。）の前日までに当該事業年度の前事業年度の事業税として納付した税額及び納付すべきことが確定した税額の合計額を当該事業年度の前事業年度の月数で除して得た額に当該事業年度開始の日から当該前日までの期間（以下この項から第四項まで及び第七十二条の四十八において「中間期間」という。）の月数を乗じて計算した額に相当する額の事業税（以下この条において「予定申告に係る事業税額」という。）を六月経過日から二月以内に、事務所又は事業所所在の道府県に申告納付しなければならない。ただし、当該法人（通算親法人である協同組合等（同法第二条第七号に規定する協同組合等をいう。）との間に通算完全支配関係があるもののうち所得割を申告納付すべきものを除く。）は、中間期間を一事業年度とみなして第七十二条の十二、第七十二条の十四から第七十二条の二十四の三まで、第七十二条の二十四の五又は第七十二条の二十四の六の規定により当該期間の付加価値額、資本金等の額、所得又は収入金額を計算した場合には、当該付加価値額、資本金等の額、所得又は収入金額を課税標準として算定した事業税額が予定申告に係る事業税額を超えないときに限り、当該付加価値額、資本金等の額、所得又は収入金額を課税標準として算定した事業税額を申告納付することができる。
art-72-26/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
A corporation that conducts business must, where a business year (excluding the first business year after the establishment of a newly established domestic corporation other than one established through a qualified merger (excluding a merger in which all of the merged corporations are corporations listed in the items of Article 72-5, paragraph (1) that do not conduct profit-making business; the same applies in the following paragraph and paragraph (3)); the business year including the day on which a corporation listed in the items of Article 72-4, paragraph (1) or a corporation listed in the items of Article 72-5, paragraph (1) (limited to one that does not conduct profit-making business) has come to fall under a corporation other than those listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1); where that corporation is a group tax sharing subsidiary corporation and the day on which the approval under Article 64-9, paragraph (1) of the Corporation Tax Act takes effect is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation of that corporation that includes that day (hereinafter in this paragraph and Article 72-48, paragraph (2) referred to as the "business year of the group tax sharing parent corporation"), the business year including the day on which that approval takes effect; and, where a foreign corporation having no permanent establishment has come to have a permanent establishment, the business year including the day on which it came to have one) exceeds six months (where that corporation is a group tax sharing subsidiary corporation, where the business year of the group tax sharing parent corporation that includes the first day of that business year exceeds six months and, on the day on which six months have elapsed from the first day of that business year of the group tax sharing parent corporation, there is a group tax sharing full controlling interest between that corporation and that group tax sharing parent corporation), file and pay to the prefecture in which its office or place of business is located, within two months from the day on which six months have elapsed from the first day of that business year (where that corporation is a group tax sharing subsidiary corporation, of the business year of the group tax sharing parent corporation that includes the first day of that business year) (hereinafter in this Section referred to as the "day on which six months have elapsed"), enterprise tax in an amount equivalent to the amount calculated by multiplying the amount obtained by dividing the total of the tax amount paid, and the tax amount fixed as payable, as enterprise tax for the previous business year of that business year no later than the day before the day on which six months have elapsed, by the number of months in the previous business year of that business year, by the number of months in the period from the first day of that business year to that day before (hereinafter in this paragraph through paragraph (4) and in Article 72-48 referred to as the "interim period") (hereinafter in this Article referred to as the "enterprise tax amount on an interim return"); provided, however, that where that corporation (excluding, among those that have a group tax sharing full controlling interest with a cooperative, etc. (meaning cooperatives, etc. prescribed in Article 2, item (vii) of that Act) that is a group tax sharing parent corporation, one that is to file and pay the income levy) has calculated the value added, amount of stated capital, etc., income or revenue for the interim period under Article 72-12, Article 72-14 through Article 72-24-3, Article 72-24-5 or Article 72-24-6, treating the interim period as one business year, it may file and pay the enterprise tax amount calculated with that value added, amount of stated capital, etc., income or revenue as the tax base only where the enterprise tax amount calculated with that value added, amount of stated capital, etc., income or revenue as the tax base does not exceed the enterprise tax amount on an interim return.
machine translation, not official
**第二項** 前項の場合において、同項の法人が次の各号に掲げる期間内に行われた適格合併（法人を設立するものを除く。以下この項において同じ。）に係る合併法人であるときは、予定申告に係る事業税額は、前項の規定にかかわらず、同項の規定により計算した金額に相当する金額に当該各号に定める金額を加算した金額とする。
art-72-26/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2
In the case of the preceding paragraph, where the corporation referred to in that paragraph is the merging corporation in a qualified merger (excluding one that establishes a corporation; the same applies hereinafter in this paragraph) carried out within the period listed in each of the following items, the enterprise tax amount on an interim return, notwithstanding the preceding paragraph, is the amount obtained by adding the amount specified in each of those items to the amount equivalent to the amount calculated pursuant to that paragraph.
machine translation, not official
**一** 当該合併法人の前事業年度 前事業年度の月数に対する前事業年度開始の日からその適格合併の日の前日までの月数の割合に中間期間の月数を乗じた数を被合併法人の確定事業税額（当該合併法人の当該事業年度開始の日の一年前の日以後に終了した当該適格合併に係る被合併法人の各事業年度に係る事業税額として当該合併法人の六月経過日の前日までに確定したもので、その計算の基礎となつた各事業年度（その月数が六月に満たないものを除く。）のうち最も新しい事業年度に係る事業税額をいう。次号及び次項において同じ。）に乗じて当該確定事業税額の計算の基礎となつた事業年度の月数で除して計算した金額
art-72-26/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2/item-1
previous business year of that merging corporation: the amount calculated by multiplying the fixed enterprise tax amount of the merged corporation (meaning the enterprise tax amount for each business year of the merged corporation relating to that qualified merger that ended on or after the day one year before the first day of that business year of that merging corporation, which was fixed by the day before the day on which six months have elapsed for that merging corporation, and which relates to the most recent business year among those business years (excluding those of less than six months) forming the basis of its calculation; the same applies in the following item and the following paragraph) by the number obtained by multiplying the ratio of the number of months from the first day of the previous business year to the day before the date of that qualified merger, to the number of months in the previous business year, by the number of months in the interim period, and dividing the result by the number of months in the business year that formed the basis for calculating that fixed enterprise tax amount;
machine translation, not official
**二** 当該合併法人の中間期間 当該合併法人の中間期間のうちその適格合併の日以後の期間の月数を被合併法人の確定事業税額に乗じて当該確定事業税額の計算の基礎となつた事業年度の月数で除して計算した金額
art-72-26/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2/item-2
interim period of that merging corporation: the amount calculated by multiplying the fixed enterprise tax amount of the merged corporation by the number of months in the portion of the interim period of that merging corporation on or after the date of that qualified merger, and dividing the result by the number of months in the business year that formed the basis for calculating that fixed enterprise tax amount.
machine translation, not official
**第三項** 適格合併（法人を設立するものに限る。）に係る合併法人のその設立後最初の事業年度につき第一項本文の規定を適用するときは、予定申告に係る事業税額は、同項の規定にかかわらず、当該適格合併に係る各被合併法人の確定事業税額をその計算の基礎となつた当該被合併法人の事業年度の月数で除し、これに中間期間の月数を乗じて計算した金額の合計額とする。
art-72-26/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-3
When the main clause of paragraph (1) is applied to the first business year after its establishment of a merging corporation in a qualified merger (limited to one that establishes a corporation), the enterprise tax amount on an interim return, notwithstanding that paragraph, is the total of the amounts calculated by dividing the fixed enterprise tax amount of each merged corporation relating to that qualified merger by the number of months in the business year of that merged corporation that formed the basis for its calculation, and multiplying the result by the number of months in the interim period.
machine translation, not official
**第四項** 第一項の場合において、事務所又は事業所所在地の道府県知事に提出すべき申告書には、事業の種類、中間期間中に有していた事務所又は事業所の名称及び所在地、申告納付すべき事業税額その他必要な事項を記載し、これに同項ただし書の規定により申告納付する法人のうち、第七十二条の二第一項第一号イに掲げる法人にあつては中間期間に係る付加価値額、資本金等の額及び所得に関する計算書、当該期間終了の日における貸借対照表及び当該期間の損益計算書（貸借対照表又は損益計算書を作成することを要しない法人にあつては、これらに準ずるもの。以下この項において同じ。）その他の書類のうち総務省令で定めるものを、第七十二条の二第一項第一号ロに掲げる法人にあつては中間期間に係る所得に関する計算書を、同項第二号に掲げる事業を行う法人にあつては中間期間に係る収入金額に関する計算書、当該期間終了の日における貸借対照表及び当該期間の損益計算書その他の書類のうち総務省令で定めるものを、同項第三号イに掲げる法人又は同項第四号に掲げる事業を行う法人にあつては中間期間に係る収入金額、付加価値額及び資本金等の額に関する計算書、当該期間終了の日における貸借対照表及び当該期間の損益計算書その他の書類のうち総務省令で定めるものを、同項第三号ロに掲げる法人にあつては中間期間に係る収入金額及び所得に関する計算書、当該期間終了の日における貸借対照表及び当該期間の損益計算書その他の書類のうち総務省令で定めるものを添付しなければならない。申告書及び計算書の様式は、総務省令で定める。
art-72-26/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-4
In the case of paragraph (1), the return to be submitted to the prefectural governor of the location of the office or place of business must state the type of business, the name and location of the offices or places of business held during the interim period, the enterprise tax amount to be filed and paid, and other necessary matters, and must have attached to it the following: among the corporations that file and pay pursuant to the proviso to that paragraph, for a corporation listed in Article 72-2, paragraph (1), item (i), (a), those specified by Order of the Ministry of Internal Affairs and Communications among a statement concerning the value added, amount of stated capital, etc. and income for the interim period, the balance sheet as of the last day of that period and the profit and loss statement for that period (for a corporation not required to prepare a balance sheet or profit and loss statement, documents equivalent to them; the same applies hereinafter in this paragraph) and other documents; for a corporation listed in item (i), (b) of that paragraph, a statement concerning the income for the interim period; for a corporation conducting the business listed in item (ii) of that paragraph, those specified by Order of the Ministry of Internal Affairs and Communications among a statement concerning the revenue for the interim period, the balance sheet as of the last day of that period and the profit and loss statement for that period, and other documents; for a corporation listed in item (iii), (a) of that paragraph or a corporation conducting the business listed in item (iv) of that paragraph, those specified by Order of the Ministry of Internal Affairs and Communications among a statement concerning the revenue, value added and amount of stated capital, etc. for the interim period, the balance sheet as of the last day of that period and the profit and loss statement for that period, and other documents; and for a corporation listed in item (iii), (b) of that paragraph, those specified by Order of the Ministry of Internal Affairs and Communications among a statement concerning the revenue and income for the interim period, the balance sheet as of the last day of that period and the profit and loss statement for that period, and other documents. The forms of the return and the statements are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第五項** 第一項に規定する法人（第八項本文の規定の適用を受けるものを除く。）が第一項に規定する期間内に申告納付しなかつた場合には、当該法人については、当該期間を経過した時において、事務所又は事業所所在地の道府県知事に対し同項本文の規定により提出すべき申告書の提出があつたものとみなす。この場合においては、当該法人は、当該申告納付すべき期限内に、その提出があつたものとみなされる申告書に係る事業税に相当する税額の事業税を事務所又は事業所所在の道府県に納付しなければならない。
art-72-26/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
Where a corporation prescribed in paragraph (1) (excluding one to which the main clause of paragraph (8) applies) has not filed and paid within the period prescribed in paragraph (1), that corporation is deemed, at the time that period has elapsed, to have submitted to the prefectural governor of the location of its office or place of business the return that is to be submitted pursuant to the main clause of that paragraph. In this case, that corporation must pay to the prefecture in which its office or place of business is located, within the due date for payment of that filing and payment, enterprise tax in an amount equivalent to the enterprise tax relating to the return deemed to have been submitted.
machine translation, not official
**第六項** 第一項から第三項までの月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。
art-72-26/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-6
The number of months in paragraphs (1) through (3) is calculated according to the calendar, and where a fraction of less than one month arises, it is one month.
machine translation, not official
**第七項** 第一項に規定する法人（次項本文の規定の適用を受けるものを除く。）について第一項の事業年度の前事業年度の前条第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項の規定による申告納付の期限が前条第三項又は第五項（これらの規定を第七十二条の二十八第二項及び第七十二条の二十九第二項において準用する場合を含む。）の規定により六月経過日の前日とされている場合で、かつ、当該申告納付の期限について第二十条の五第二項の規定の適用がある場合において、同項の規定の適用がないものとした場合における当該申告納付の期限の翌日から同項の規定により当該申告納付の期限とみなされる日までの間に当該前事業年度の事業税の納付があつたとき、又は納付すべき事業税額が確定したときは、六月経過日の前日までに当該金額の納付があつたもの又は当該金額が確定したものとみなして、当該事業年度の予定申告に係る事業税額を算出するものとする。
art-72-26/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-7
With respect to a corporation prescribed in paragraph (1) (excluding one to which the main clause of the following paragraph applies), where the due date for filing and payment under paragraph (1) of the preceding Article, Article 72-28, paragraph (1) or Article 72-29, paragraph (1) for the previous business year of the business year referred to in paragraph (1) is the day before the day on which six months have elapsed pursuant to paragraph (3) or (5) of the preceding Article (including where these provisions are applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraph (2)), and Article 20-5, paragraph (2) applies to that due date for filing and payment, and payment of the enterprise tax for that previous business year is made, or the enterprise tax amount to be paid becomes fixed, during the period from the day following that due date for filing and payment on the assumption that that paragraph does not apply until the day deemed to be that due date for filing and payment under that paragraph, the enterprise tax amount on an interim return for that business year is to be calculated as if that amount had been paid, or had become fixed, by the day before the day on which six months have elapsed.
machine translation, not official
**第八項** 法人税法第七十一条第一項に規定する普通法人で同項第一号に掲げる金額（同条第二項又は第三項の規定の適用がある場合には、その適用後の金額）が十万円以下であるもの若しくは当該金額がないもの又は同法第百四十四条の三第一項ただし書の規定により法人税の中間申告書を提出することを要しない法人は、第一項の規定による申告納付をすることを要しない。ただし、第七十二条の二第一項第一号イに掲げる法人、同項第二号に掲げる事業を行う法人、同項第三号イ若しくはロに掲げる法人又は同項第四号に掲げる事業を行う法人については、この限りでない。
art-72-26/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-8
An ordinary corporation prescribed in Article 71, paragraph (1) of the Corporation Tax Act for which the amount listed in item (i) of that paragraph (where paragraph (2) or (3) of that Article applies, the amount after that application) is 100,000 yen or less or for which there is no such amount, or a corporation not required to submit an interim return for corporation tax pursuant to the proviso to Article 144-3, paragraph (1) of that Act, is not required to carry out the filing and payment under paragraph (1); provided, however, that this does not apply to a corporation listed in Article 72-2, paragraph (1), item (i), (a), a corporation conducting the business listed in item (ii) of that paragraph, a corporation listed in item (iii), (a) or (b) of that paragraph, or a corporation conducting the business listed in item (iv) of that paragraph.
machine translation, not official
**第九項** 前項の規定を適用する場合において、第七十二条の二第一項第一号イに掲げる法人であるかどうかの判定は、第一項の事業年度の前事業年度の事業税について同号イに掲げる法人に該当したものであるかどうかによるものとする。
art-72-26/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-9
In applying the preceding paragraph, the determination of whether a corporation is one listed in Article 72-2, paragraph (1), item (i), (a) is to be made according to whether it fell under a corporation listed in (a) of that item with respect to the enterprise tax for the previous business year of the business year referred to in paragraph (1).
machine translation, not official
**第十項** 第一項に規定する法人（第七十二条の二第一項第一号イに掲げる法人、同項第二号に掲げる事業を行う法人、同項第三号イ及びロに掲げる法人並びに同項第四号に掲げる事業を行う法人に限る。）が、法人税法第七十五条の四第一項又は情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により法人税法第七十五条の四第一項の申告を行つた場合において、当該申告と併せて第四項に規定する総務省令で定める書類に記載すべきものとされる事項を同条第一項又は情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法その他の総務省令で定める方法により提供したときは、当該法人が第四項の規定により第一項の規定による申告書に添付すべき当該事項を記載した第四項に規定する総務省令で定める書類を事務所又は事業所所在地の道府県知事に提出したものとみなす。
art-72-26/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-10
Where a corporation referred to in paragraph (1) (limited to a corporation listed in Article 72-2, paragraph (1), item (i), (a), a corporation conducting the business listed in item (ii) of that paragraph, a corporation listed in item (iii), (a) and (b) of that paragraph, and a corporation conducting the business listed in item (iv) of that paragraph) has filed the return under Article 75-4, paragraph (1) of the Corporation Tax Act pursuant to Article 75-4, paragraph (1) of the Corporation Tax Act or Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002), and, together with that filing, has provided the matters that are to be stated in the documents specified by Order of the Ministry of Internal Affairs and Communications prescribed in paragraph (4) by the method using the electronic data processing system prescribed in Article 75-4, paragraph (1) of the Corporation Tax Act or Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, or by another method specified by Order of the Ministry of Internal Affairs and Communications, that corporation is deemed to have submitted to the prefectural governor of the location of its office or place of business the documents specified by Order of the Ministry of Internal Affairs and Communications prescribed in paragraph (4) that state those matters and are to be attached to the return under paragraph (1) pursuant to paragraph (4).
machine translation, not official
**第十一項** 前各項の規定は、第七十二条の五第一項各号に掲げる法人、人格のない社団等及び第七十二条の二十四の七第七項各号に掲げる法人並びに外国法人で第一項に規定する申告納付の期限内に、第七十二条の九第一項に規定する納税管理人を定めないでこの法律の施行地に事務所又は事業所を有しないこととなるに至つたもの（当該事務所又は事業所を有しないこととなる日前に既に第一項の規定により申告書を提出したもの又は同条第二項の認定を受けたものを除く。）については、適用しない。
art-72-26/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-11
The provisions of the preceding paragraphs do not apply to corporations listed in the items of Article 72-5, paragraph (1), associations or foundations without juridical personality, and corporations listed in the items of Article 72-24-7, paragraph (7), or to foreign corporations that, within the due date for filing and payment prescribed in paragraph (1), have come to have no office or place of business in the area where this Act is enforced without having designated a tax agent prescribed in Article 72-9, paragraph (1) (excluding those that have already submitted a return pursuant to paragraph (1) before the day on which they come to have no such office or place of business and those that have received the certification under paragraph (2) of that Article).
machine translation, not official
**第十二項** 第一項の収益事業の範囲は、政令で定める。
art-72-26/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-12
The scope of the profit-making business referred to in paragraph (1) is specified by Cabinet Order.
machine translation, not official
### 第七十二条の二十七（災害等による期限の延長に係る中間申告納付の特例） — Special Provisions on Interim Return and Payment Where Due Dates for Payment Are Extended Due to Disaster, etc.
caption: machine translation, not official
art-72-27 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-27
**第一項** 第二十条の五の二第一項の規定に基づく条例の定めるところにより、又は同条第二項の規定により、申告及び納付に関する期限が延長されたことにより、前条第一項の規定による申告納付（以下この条において「中間申告納付」という。）に係る期限と当該中間申告納付に係る事業年度の次条第一項の規定による申告納付に係る期限とが同一の日となる場合には、前条第一項の規定にかかわらず、当該中間申告納付をすることを要しない。
art-72-27/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-27/par-1
Where, as a result of the due date for filing and payment being extended as provided by a Prefectural or Municipal Ordinance pursuant to Article 20-5-2, paragraph (1), or pursuant to paragraph (2) of that Article, the due date for filing and payment under paragraph (1) of the preceding Article (hereinafter in this Article referred to as "interim return and payment") and the due date for filing and payment under paragraph (1) of the following Article for the business year relating to that interim return and payment fall on the same day, notwithstanding paragraph (1) of the preceding Article, that interim return and payment is not required.
machine translation, not official
### 第七十二条の二十八（中間申告を要する法人の確定申告納付） — Final Return and Payment by Corporations Required to File an Interim Return
caption: machine translation, not official
art-72-28 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
**第一項** 事業を行う法人は、第七十二条の二十六の規定に該当する場合には、当該事業年度終了の日から二月以内に、確定した決算に基づき、当該事業年度に係る所得割等又は収入割等を事務所又は事業所所在の道府県に申告納付しなければならない。この場合において、当該法人の納付すべき事業税額は、当該法人が当該申告書に記載した事業税額から同条の規定による申告書に記載した事業税額又は同条第五項の規定により申告書の提出があつたとみなされる場合において納付すべき事業税額を控除した金額に相当する事業税額とする。ただし、法人が同条に規定する申告書を提出した場合において、この項の規定により申告納付すべき期限までに第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出があつたとき、又は第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項若しくは第七十二条の四十一の二第一項若しくは第三項の規定による更正があつたときは、当該法人がこの項の規定による申告書に記載した事業税額から控除すべき事業税額は、当該第七十二条の二十六に規定する申告書に記載した事業税額、当該修正申告により増加した事業税額及び当該更正に係る第七十二条の四十四第一項の不足税額の合計額とする。
art-72-28/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
A corporation that conducts business must, where Article 72-26 applies, within two months from the last day of the business year, file and pay to the prefecture in which its office or place of business is located, on the basis of the finalized settlement of accounts, the income levy, etc. or revenue levy, etc. for that business year. In this case, the enterprise tax amount to be paid by that corporation is the enterprise tax amount equivalent to the amount obtained by deducting, from the enterprise tax amount that corporation stated on that return, the enterprise tax amount stated on the return under that Article, or the enterprise tax amount to be paid where a return is deemed to have been submitted pursuant to paragraph (5) of that Article. However, where a corporation has submitted the return prescribed in that Article and, by the due date for filing and payment under this paragraph, an amended return under Article 72-31, paragraph (2) or (3) has been submitted, or a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) has been made, the enterprise tax amount to be deducted from the enterprise tax amount stated by that corporation on the return under this paragraph is the total of the enterprise tax amount stated on that return prescribed in Article 72-26, the enterprise tax amount increased by that amended return, and the tax shortfall under Article 72-44, paragraph (1) relating to that reassessment.
machine translation, not official
**第二項** 第七十二条の二十五第二項から第十三項まで及び第十六項から第十八項までの規定は、前項の規定により法人がすべき申告納付及び同項の場合において当該法人が事務所又は事業所所在地の道府県知事に提出すべき申告書について準用する。
art-72-28/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-2
The provisions of Article 72-25, paragraphs (2) through (13) and paragraphs (16) through (18) apply mutatis mutandis to the filing and payment to be made by a corporation pursuant to the preceding paragraph and to the return to be submitted by that corporation to the prefectural governor of the location of its office or place of business in the case of that paragraph.
machine translation, not official
**第三項** 事業を行う法人は、第一項の事業年度について納付すべき事業税額がない場合においても、前二項の規定に準じて申告書を提出しなければならない。
art-72-28/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-3
A corporation that conducts business must submit a return in accordance with the preceding two paragraphs even where there is no enterprise tax amount to be paid for the business year referred to in paragraph (1).
machine translation, not official
**第四項** 第一項又は前項の場合において、事業を行う法人の申告書に記載された事業税額が、当該事業税額に係る第七十二条の二十六の規定による申告書に記載された、又は記載されるべきであつた事業税額（以下この条、第七十二条の四十一の四、第七十二条の四十四、第七十二条の四十六及び第七十二条の四十八において「中間納付額」という。）に満たないとき、又はないときは、道府県は、政令で定めるところにより、その満たない金額に相当する中間納付額又は中間納付額の全額を還付し、又は未納に係る地方団体の徴収金に充当するものとする。この場合においては、当該事業を行う法人は、第一項又は前項の申告書に併せて、当該還付を請求する旨の請求書を提出しなければならない。
art-72-28/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-4
In the case of paragraph (1) or the preceding paragraph, where the enterprise tax amount stated on the return of a corporation that conducts business is less than the enterprise tax amount stated, or that should have been stated, on the return under Article 72-26 relating to that enterprise tax amount (hereinafter in this Article, Article 72-41-4, Article 72-44, Article 72-46 and Article 72-48 referred to as the "interim payment"), or where no enterprise tax amount is stated on that return, the prefecture is, as provided by Cabinet Order, to refund the interim payment equivalent to the shortfall or the entire interim payment, or to appropriate it to local government levies in arrears. In this case, the corporation that conducts that business must submit, together with the return under paragraph (1) or the preceding paragraph, a written request stating that it requests that refund.
machine translation, not official
### 第七十二条の二十九（清算中の法人の各事業年度の申告納付） — Filing and Payment for Each Business Year by Corporations in Liquidation
caption: machine translation, not official
art-72-29 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
**第一項** 清算中の法人は、その清算中に事業年度（残余財産の確定の日の属する事業年度を除く。）が終了した場合には、当該事業年度の付加価値額、所得又は収入金額を解散をしていない法人の付加価値額、所得又は収入金額とみなして、当該事業年度につき第七十二条の十二、第七十二条の十四から第七十二条の二十まで、第七十二条の二十三から第七十二条の二十四の三まで、第七十二条の二十四の五、第七十二条の二十四の六又は第七十二条の二十四の七第一項から第五項までの規定により当該事業年度の付加価値額、所得又は収入金額及びこれらに対する事業税額を計算し、その税額があるときは、当該事業年度終了の日から二月以内に当該事業年度に係る付加価値割、所得割又は収入割を事務所又は事業所所在の道府県に申告納付しなければならない。
art-72-29/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
A corporation in liquidation, where a business year (excluding the business year including the day of determination of residual assets) ends during its liquidation, must, treating the value added, income or revenue for that business year as the value added, income or revenue of a corporation that has not been dissolved, calculate for that business year, under Article 72-12, Article 72-14 through Article 72-20, Article 72-23 through Article 72-24-3, Article 72-24-5, Article 72-24-6 or Article 72-24-7, paragraphs (1) through (5), the value added, income or revenue for that business year and the enterprise tax amount on them, and, where there is such a tax amount, file and pay the value-added levy, income levy or revenue levy for that business year to the prefecture in which its office or place of business is located within two months from the last day of that business year.
machine translation, not official
**第二項** 第七十二条の二十五第二項から第十三項まで及び第十六項から第十八項までの規定は、前項の規定により法人がすべき申告納付及び同項の場合において当該法人が事務所又は事業所所在地の道府県知事に提出すべき申告書について準用する。この場合において、同条第八項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「付加価値割額、資本割額」とあるのは「付加価値割額」と、同条第十一項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「、付加価値割額及び資本割額」とあるのは「及び付加価値割額」と、「、付加価値額及び資本金等の額」とあるのは「及び付加価値額」と読み替えるものとする。
art-72-29/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-2
The provisions of Article 72-25, paragraphs (2) through (13) and paragraphs (16) through (18) apply mutatis mutandis to the filing and payment to be made by a corporation pursuant to the preceding paragraph and to the return to be submitted by that corporation to the prefectural governor of the location of its office or place of business in the case of that paragraph. In this case, the phrase "value added, amount of stated capital, etc." in Article 72-25, paragraph (8) is deemed to be replaced with "value added", the phrase "value-added levy amount, capital levy amount" with "value-added levy amount"; in paragraph (11) of that Article, the phrase "value added, amount of stated capital, etc." with "value added", the phrase ", value-added levy amount and capital levy amount" with "and value-added levy amount", and the phrase ", value added and amount of stated capital, etc." with "and value added".
machine translation, not official
**第三項** 清算中の法人は、その清算中に残余財産の確定の日の属する事業年度（当該法人が通算法人である場合には、当該法人に係る通算親法人の事業年度終了の日に終了するものを除く。）が終了した場合には、当該事業年度の所得を解散をしていない法人の所得とみなして、当該事業年度につき第七十二条の十二、第七十二条の二十三、第七十二条の二十四、第七十二条の二十四の六又は第七十二条の二十四の七第一項から第五項までの規定により当該事業年度の所得及びこれに対する事業税額を計算し、その税額があるときは、当該事業年度終了の日から一月以内（当該期間内に残余財産の最後の分配又は引渡しが行われるときは、その行われる日の前日まで）に当該事業年度に係る所得割を事務所又は事業所所在の道府県に申告納付しなければならない。
art-72-29/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
A corporation in liquidation, where the business year including the day of determination of residual assets during its liquidation (where that corporation is a group tax sharing corporation, excluding one that ends on the last day of the business year of the group tax sharing parent corporation of that corporation) ends, must, treating the income for that business year as the income of a corporation that has not been dissolved, calculate for that business year, under Article 72-12, Article 72-23, Article 72-24, Article 72-24-6 or Article 72-24-7, paragraphs (1) through (5), the income for that business year and the enterprise tax amount on it, and, where there is such a tax amount, file and pay the income levy for that business year to the prefecture in which its office or place of business is located within one month from the last day of that business year (where the final distribution or delivery of residual assets is made within that period, by the day before the day on which it is made).
machine translation, not official
**第四項** 第七十二条の二十五第八項から第十三項まで及び第十七項の規定は、前項の場合において同項の法人が事務所又は事業所所在地の道府県知事に提出すべき申告書について準用する。この場合において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と読み替えるものとする。
art-72-29/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-4
The provisions of Article 72-25, paragraphs (8) through (13) and paragraph (17) apply mutatis mutandis to the return to be submitted by the corporation referred to in the preceding paragraph to the prefectural governor of the location of its office or place of business in the case of that paragraph. In this case, the phrase "value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount" in Article 72-25, paragraph (8) is deemed to be replaced with "income and income levy amount", the phrase "value added, amount of stated capital, etc. and income" with "income"; and in paragraph (12) of that Article, the phrase "revenue, income, revenue levy amount and income levy amount" with "income and income levy amount", and the phrase "revenue and income" with "income".
machine translation, not official
**第五項** 清算中の法人（通算法人に限る。）は、その清算中に残余財産の確定の日の属する事業年度（当該法人に係る通算親法人の事業年度終了の日に終了するものに限る。）が終了した場合には、当該事業年度の所得を解散をしていない法人の所得とみなして、当該事業年度につき第七十二条の十二、第七十二条の二十三、第七十二条の二十四、第七十二条の二十四の六又は第七十二条の二十四の七第一項から第五項までの規定により当該事業年度の所得及びこれに対する事業税額を計算し、その税額があるときは、当該事業年度終了の日から二月以内に当該事業年度に係る所得割を事務所又は事業所所在の道府県に申告納付しなければならない。
art-72-29/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
A corporation in liquidation (limited to a group tax sharing corporation), where the business year including the day of determination of residual assets during its liquidation (limited to one that ends on the last day of the business year of the group tax sharing parent corporation of that corporation) ends, must, treating the income for that business year as the income of a corporation that has not been dissolved, calculate for that business year, under Article 72-12, Article 72-23, Article 72-24, Article 72-24-6 or Article 72-24-7, paragraphs (1) through (5), the income for that business year and the enterprise tax amount on it, and, where there is such a tax amount, file and pay the income levy for that business year to the prefecture in which its office or place of business is located within two months from the last day of that business year.
machine translation, not official
**第六項** 第七十二条の二十五第五項、第八項から第十三項まで及び第十六項から第十八項までの規定は、前項の規定により法人がすべき申告納付及び同項の場合において当該法人が事務所又は事業所所在地の道府県知事に提出すべき申告書について準用する。この場合において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と、同条第十六項中「みなして、第二項又は第四項及び」とあるのは「みなして、」と読み替えるものとする。
art-72-29/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-6
The provisions of Article 72-25, paragraph (5), paragraphs (8) through (13) and paragraphs (16) through (18) apply mutatis mutandis to the filing and payment to be made by a corporation pursuant to the preceding paragraph and to the return to be submitted by that corporation to the prefectural governor of the location of its office or place of business in the case of that paragraph. In this case, the phrase "value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount" in paragraph (8) of that Article is deemed to be replaced with "income and income levy amount", the phrase "value added, amount of stated capital, etc. and income" with "income"; in paragraph (12) of that Article, the phrase "revenue, income, revenue levy amount and income levy amount" with "income and income levy amount", and the phrase "revenue and income" with "income"; and in paragraph (16) of that Article, the phrase "paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2)" with "Article 20-5-2, paragraph (1) or (2)".
machine translation, not official
**第七項** 清算中の法人は、清算中の各事業年度について納付すべき事業税額がない場合においても、前各項の規定に準じて申告書を提出しなければならない。
art-72-29/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-7
A corporation in liquidation must submit a return in accordance with the preceding paragraphs even where there is no amount of enterprise tax to be paid for each business year in liquidation.
machine translation, not official
### 第七十二条の三十（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — Special Provisions on Returns Where a Group Tax Sharing Subsidiary Corporation Is Dissolved in the Middle of a Business Year, etc.
caption: machine translation, not official
art-72-30 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-30
**第一項** 通算子法人が事業年度の中途において解散をした場合（破産手続開始の決定を受けた場合を除く。）の当該事業年度における前条第一項から第六項までの規定の適用については、同条第一項中「、当該事業年度の」とあるのは「、当該事業年度の解散の日以後の期間に対応する部分の」と、「第七十二条の二十まで」とあるのは「第七十二条の二十二まで」と、「により当該事業年度の付加価値額」とあるのは「により当該事業年度の付加価値額、資本金等の額」と、「付加価値割」とあるのは「付加価値割、資本割」と、同条第二項中「準用する。この場合において、同条第八項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「付加価値割額、資本割額」とあるのは「付加価値割額」と、同条第十一項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「、付加価値割額及び資本割額」とあるのは「及び付加価値割額」と、「、付加価値額及び資本金等の額」とあるのは「及び付加価値額」と読み替えるものとする」とあるのは「準用する」と、同条第三項中「、当該事業年度の」とあるのは「、当該事業年度の解散の日以後の期間に対応する部分の」と、「第七十二条の十二」とあるのは「第七十二条の十二、第七十二条の十四から第七十二条の二十二まで」と、「第七十二条の二十四、」とあるのは「第七十二条の二十四から第七十二条の二十四の三まで、第七十二条の二十四の五、」と、「当該事業年度の所得及びこれ」とあるのは「当該事業年度の付加価値額、資本金等の額、所得又は収入金額及びこれら」と、「当該事業年度に係る所得割」とあるのは「当該事業年度に係る付加価値割、資本割、所得割又は収入割」と、同条第四項中「準用する。この場合において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と読み替えるものとする」とあるのは「準用する」と、同条第五項中「、当該事業年度の」とあるのは「、当該事業年度の解散の日以後の期間に対応する部分の」と、「第七十二条の十二」とあるのは「第七十二条の十二、第七十二条の十四から第七十二条の二十二まで」と、「第七十二条の二十四、」とあるのは「第七十二条の二十四から第七十二条の二十四の三まで、第七十二条の二十四の五、」と、「当該事業年度の所得及びこれ」とあるのは「当該事業年度の付加価値額、資本金等の額、所得又は収入金額及びこれら」と、「当該事業年度に係る所得割」とあるのは「当該事業年度に係る付加価値割、資本割、所得割又は収入割」と、同条第六項中「において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と、」とあるのは「において、」と、「及び」とあるのは」とあるのは「及び」とあるのは、」とする。
art-72-30/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-30/par-1
With regard to the application of the provisions of paragraphs (1) through (6) of the preceding Article to the business year in the case where a group tax sharing subsidiary corporation is dissolved in the middle of a business year (excluding the case where it has received an order commencing bankruptcy proceedings), in paragraph (1) of that Article, the phrase "for that business year as the value added" is deemed to be replaced with "for the portion of that business year corresponding to the period on or after the day of dissolution as the value added", the phrase "Article 72-14 through Article 72-20" with "Article 72-14 through Article 72-22", the phrase "the value added, income or revenue for that business year and" with "the value added, amount of stated capital, etc., income or revenue for that business year and", the phrase "the value-added levy, income levy" with "the value-added levy, capital levy, income levy"; in paragraph (2) of that Article, the phrase "in the case of that paragraph. In this case, the phrase 'value added, amount of stated capital, etc.' in paragraph (8) of Article 72-25 is deemed to be replaced with 'value added', the phrase 'value-added levy amount, capital levy amount' with 'value-added levy amount'; in paragraph (11) of that Article, the phrase 'value added, amount of stated capital, etc.' with 'value added', the phrase ', value-added levy amount and capital levy amount' with 'and value-added levy amount', and the phrase ', value added and amount of stated capital, etc.' with 'and value added'" with "in the case of that paragraph"; in paragraph (3) of that Article, the phrase "for that business year as the income of" with "for the portion of that business year corresponding to the period on or after the day of dissolution as the income of", the phrase "Article 72-12, Article 72-23" with "Article 72-12, Article 72-14 through Article 72-22, Article 72-23", the phrase "Article 72-24, Article 72-24-6" with "Article 72-24 through Article 72-24-3, Article 72-24-5, Article 72-24-6", the phrase "the income for that business year and the enterprise tax amount on it" with "the value added, amount of stated capital, etc., income or revenue for that business year and the enterprise tax amount on them", the phrase "the income levy" with "the value-added levy, capital levy, income levy or revenue levy"; in paragraph (4) of that Article, the phrase "in the case of that paragraph. In this case, the phrase 'value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount' in paragraph (8) of Article 72-25 is deemed to be replaced with 'income and income levy amount', the phrase 'value added, amount of stated capital, etc. and income' with 'income'; and in paragraph (12) of that Article, the phrase 'revenue, income, revenue levy amount and income levy amount' with 'income and income levy amount', and the phrase 'revenue and income' with 'income'" with "in the case of that paragraph"; in paragraph (5) of that Article, the phrase "for that business year as the income of" with "for the portion of that business year corresponding to the period on or after the day of dissolution as the income of", the phrase "Article 72-12, Article 72-23" with "Article 72-12, Article 72-14 through Article 72-22, Article 72-23", the phrase "Article 72-24, Article 72-24-6" with "Article 72-24 through Article 72-24-3, Article 72-24-5, Article 72-24-6", the phrase "the income for that business year and the enterprise tax amount on it" with "the value added, amount of stated capital, etc., income or revenue for that business year and the enterprise tax amount on them", the phrase "the income levy" with "the value-added levy, capital levy, income levy or revenue levy"; and in paragraph (6) of that Article, the phrase "In this case, the phrase 'value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount' in paragraph (8) of that Article is deemed to be replaced with 'income and income levy amount', the phrase 'value added, amount of stated capital, etc. and income' with 'income'; in paragraph (12) of that Article, the phrase 'revenue, income, revenue levy amount and income levy amount' with 'income and income levy amount', and the phrase 'revenue and income' with 'income'; and in paragraph (16) of that Article, the phrase 'paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2)' with 'Article 20-5-2, paragraph (1) or (2)'" with "In this case, the phrase 'paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2)' in paragraph (16) of that Article is deemed to be replaced with 'Article 20-5-2, paragraph (1) or (2)'".
machine translation, not official
**第二項** 清算中の通算子法人が事業年度の中途において継続した場合の当該事業年度においては、当該事業年度の開始の日から継続の日の前日までの期間に対応する部分の付加価値額、所得又は収入金額を解散をしていない法人の付加価値額、所得又は収入金額とみなして、第七十二条の二十五第一項、第七十二条の二十六第一項又は第七十二条の二十八第一項の規定を適用する。
art-72-30/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-30/par-2
For the business year in the case where a group tax sharing subsidiary corporation in liquidation continues in the middle of a business year, Article 72-25, paragraph (1), Article 72-26, paragraph (1) or Article 72-28, paragraph (1) applies, treating the portion of the value added, income or revenue corresponding to the period from the start date of that business year to the day preceding the day of continuation as the value added, income or revenue of a corporation that has not been dissolved.
machine translation, not official
### 第七十二条の三十一（法人の事業税の期限後申告及び修正申告納付） — Returns Filed After the Due Date and Filing and Payment of Amended Returns for Corporate Enterprise Tax
caption: machine translation, not official
art-72-31 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31
**第一項** 第七十二条の二十五、第七十二条の二十八及び第七十二条の二十九の規定により申告書を提出すべき法人は、当該申告書の提出期限後においても、第七十二条の四十二の規定による決定の通知があるまでは、第七十二条の二十五、第七十二条の二十八及び第七十二条の二十九の規定により申告納付することができる。
art-72-31/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-1
A corporation required to submit a return under Articles 72-25, 72-28 and 72-29 may, even after the deadline for filing that return, file and pay under Articles 72-25, 72-28 and 72-29 until notice of a determination under Article 72-42 is given.
machine translation, not official
**第二項** 第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九若しくは前項若しくはこの項の規定により申告書若しくは修正申告書を提出した法人又は第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正若しくは決定を受けた法人は、当該申告書若しくは修正申告書に記載した、又は当該更正若しくは決定に係る付加価値額、資本金等の額、所得若しくは収入金額（以下この節において「課税標準額」と総称する。）又は事業税額について不足額がある場合（納付すべき事業税額がない旨の申告書を提出した法人にあつては、納付すべき事業税額がある場合）には、遅滞なく、総務省令で定める様式による修正申告書を提出するとともに、その修正により増加した事業税額を納付しなければならない。
art-72-31/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
A corporation that has submitted a return or an amended return under Article 72-25, 72-26, 72-28, 72-29, the preceding paragraph or this paragraph, or a corporation that has received a reassessment or determination under Article 72-39, 72-41 or 72-41-2, must, where there is a shortfall in the value added, amount of stated capital, etc., income or revenue (hereinafter in this Section collectively referred to as the "tax base amount") stated in that return or amended return or pertaining to that reassessment or determination, or in the amount of enterprise tax (in the case of a corporation that has submitted a return stating that there is no amount of enterprise tax to be paid, where there is an amount of enterprise tax to be paid), without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications and pay the amount of enterprise tax increased by that amendment.
machine translation, not official
**第三項** 第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九又は第一項の規定により申告書を提出した法人（収入割のみを申告納付すべきものを除く。）は、前項の規定によるほか、当該申告に係る事業税の計算の基礎となつた事業年度に係る法人税の課税標準について税務官署の更正又は決定を受けたときは、当該税務官署が当該更正又は決定の通知をした日から一月以内に、当該更正又は決定に係る課税標準を基礎として、総務省令で定める様式による修正申告書を提出するとともに、その修正により増加した事業税額を納付しなければならない。
art-72-31/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
A corporation that has submitted a return under Article 72-25, 72-26, 72-28, 72-29 or paragraph (1) (excluding one that is to file and pay only the revenue levy) must, in addition to what is provided for in the preceding paragraph, where it has received a reassessment or determination by a national tax office of the tax base for corporation tax for the business year that formed the basis for calculating the enterprise tax pertaining to that return, submit, within one month from the day on which the national tax office gave notice of that reassessment or determination, an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications on the basis of the tax base pertaining to that reassessment or determination, and pay the amount of enterprise tax increased by that amendment.
machine translation, not official
### 第七十二条の三十二（地方税関係手続用電子情報処理組織による申告） — Filing by Electronic Data Processing System for Local Tax Procedures
caption: machine translation, not official
art-72-32 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32
**第一項** 特定法人である内国法人は、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九又は前条第二項若しくは第三項の規定により、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八若しくは第七十二条の二十九の規定による申告書（以下この款において「申告書」という。）又は前条第二項若しくは第三項の規定による修正申告書（以下この款において「修正申告書」という。）（以下この条及び次条において「納税申告書」という。）により行うこととされ、又は納税申告書にこの法律若しくはこれに基づく命令の規定により納税申告書に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている法人の事業税の申告については、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九並びに前条第二項及び第三項の規定にかかわらず、総務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第三項及び第四項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第三項において「添付書類記載事項」という。）を、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（第四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事務所又は事業所所在地の道府県知事に提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の総務省令で定める記録用の媒体を事務所又は事業所所在地の道府県知事に提出する方法により、行うことができる。
art-72-32/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
With regard to the filing of corporate enterprise tax that a domestic corporation that is a specified corporation is required, under Article 72-25, 72-26, 72-28, 72-29 or paragraph (2) or (3) of the preceding Article, to make by means of a return under Article 72-25, 72-26, 72-28 or 72-29 (hereinafter in this Subsection referred to as a "return") or an amended return under paragraph (2) or (3) of the preceding Article (hereinafter in this Subsection referred to as an "amended return") (hereinafter in this Article and the following Article referred to as a "tax return"), or is required to make by attaching to the tax return the documents that are to be attached to the tax return under the provisions of this Act or orders under it (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), the corporation must, notwithstanding Articles 72-25, 72-26, 72-28 and 72-29 and paragraphs (2) and (3) of the preceding Article, as provided by Order of the Ministry of Internal Affairs and Communications, make the filing by providing the matters that are to be stated in the tax return (referred to in paragraphs (3) and (4) as "matters stated in a return") or the matters that are to be stated, or are stated, in the attached documents (hereinafter in this paragraph and paragraph (3) referred to as "matters stated in attached documents") to the prefectural governor for the location of its office or place of business by a method 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 passing through the Local Tax Joint Organization (referred to in paragraph (4) and paragraph (12) of the following Article as the "Organization"); provided, however, that the part of that filing that pertains to attached documents may be made by a method of submitting to the prefectural governor for the location of its office or place of business an optical disc or other recording medium specified by Order of the Ministry of Internal Affairs and Communications on which the matters stated in attached documents are recorded.
machine translation, not official
**第二項** 前項に規定する特定法人とは、次に掲げる法人をいう。
art-72-32/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2
The specified corporation prescribed in the preceding paragraph means any of the following corporations:
machine translation, not official
**一** 納税申告書に係る事業年度開始の日現在における資本金の額又は出資金の額が一億円を超える法人
art-72-32/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-1
a corporation whose amount of stated capital or amount of capital contributions as of the start date of the business year pertaining to the tax return exceeds 100,000,000 yen;
machine translation, not official
**二** 保険業法に規定する相互会社
art-72-32/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-2
a mutual company prescribed in the Insurance Business Act;
machine translation, not official
**三** 投資法人（第一号に掲げる法人を除く。）
art-72-32/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-3
an investment corporation (excluding a corporation listed in item (i)); and
machine translation, not official
**四** 特定目的会社（第一号に掲げる法人を除く。）
art-72-32/par-2/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-4
a specific purpose company (excluding a corporation listed in item (i)).
machine translation, not official
**第三項** 第一項の規定により行われた同項の申告については、申告書記載事項が記載された納税申告書により、又はこれに添付書類記載事項が記載された添付書類を添付して行われたものとみなして、この法律又はこれに基づく命令の規定その他政令で定める法令の規定を適用する。
art-72-32/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-3
With regard to the filing under paragraph (1) made in accordance with the provisions of 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 if it had been made by means of a tax return stating the matters stated in a return, or by attaching to that tax return attached documents stating the matters stated in attached documents.
machine translation, not official
**第四項** 第一項本文の規定により行われた同項の申告は、申告書記載事項が第七百六十二条第一号の機構の使用に係る電子計算機（入出力装置を含む。）に備えられたファイルへの記録がされた時に同項に規定する道府県知事に到達したものとみなす。
art-72-32/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-4
A filing under paragraph (1) made in accordance with the main clause of that paragraph is deemed to have reached the prefectural governor prescribed in paragraph (1) at the time when the matters stated in a return are recorded in a file kept on a computer (including input-output devices) used by the Organization referred to in Article 762, item (i).
machine translation, not official
### 第七十二条の三十二の二（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — Special Provisions Where Filing by Electronic Data Processing System for Local Tax Procedures Is Difficult
caption: machine translation, not official
art-72-32-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2
**第一項** 前条第一項の内国法人が、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を提出することについて事務所又は事業所所在地の道府県知事の承認を受けたときは、当該道府県知事が指定する期間内に行う同項の申告については、同条の規定は、適用しない。法人税法第七十五条の五第二項の規定により同項の申請書を同項に規定する納税地の所轄税務署長に提出した前条第一項の内国法人が、同法第七十五条の五第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書の提出期限の前日までに、又は納税申告書に添付して当該提出期限までに、事務所又は事業所所在地の道府県知事に提出した場合における当該税務署長が同条第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う前条第一項の申告についても、同様とする。
art-72-32-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
Where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or other reason, and that it is possible for it to submit a tax return without applying that paragraph, and the corporation has received the approval of the prefectural governor for the location of its office or place of business to submit a tax return without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by that prefectural governor. The same applies to a filing under paragraph (1) of the preceding Article made within the period that the district director designates under Article 75-5, paragraph (1) of the Corporation Tax Act (including a period deemed to have been so designated under paragraph (5) of that Article), in the case where a domestic corporation referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 75-5, paragraph (2) of that Act to the district director with jurisdiction over the place for tax payment prescribed in that paragraph has submitted to the prefectural governor for the location of its office or place of business, by the day before the deadline for filing the tax return, or by attaching them to the tax return by that deadline, documents specified by Order of the Ministry of Internal Affairs and Communications stating that it has received the approval under Article 75-5, paragraph (1) of that Act or has not received the disposition of dismissal under paragraph (3) of that Article.
machine translation, not official
**第二項** 前項前段の承認を受けようとする内国法人は、同項前段の規定の適用を受けることが必要となつた事情、同項前段の規定による指定を受けようとする期間その他総務省令で定める事項を記載した申請書に総務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第七十二条の二十五、第七十二条の二十八若しくは第七十二条の二十九の規定による申告書又は第七十二条の三十一第三項の規定による修正申告書の提出期限の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを事務所又は事業所所在地の道府県知事に提出しなければならない。
art-72-32-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-2
A domestic corporation that intends to receive the approval referred to in the first sentence of the preceding paragraph must submit to the prefectural governor for the location of its office or place of business a written application stating the circumstances that have made it necessary to be subject to the provisions of the first sentence of that paragraph, the period for which it intends to receive designation under the first sentence of that paragraph and other particulars specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, by 15 days before the start date of that period (where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the deadline for filing a return under Article 72-25, 72-28 or 72-29 or an amended return under Article 72-31, paragraph (3), and that deadline for filing falls within that period, by that start date).
machine translation, not official
**第三項** 道府県知事は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
art-72-32-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-3
When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
machine translation, not official
**第四項** 道府県知事は、第二項の申請書の提出があつた場合において、その申請につき第一項前段の承認又は前項の却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知しなければならない。
art-72-32-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-4
When the written application referred to in paragraph (2) has been submitted, the prefectural governor must, in disposing of the application by giving the approval referred to in the first sentence of paragraph (1) or the dismissal under the preceding paragraph, notify the domestic corporation that made the application to that effect in writing.
machine translation, not official
**第五項** 第二項の申請書の提出があつた場合において、当該申請書に記載した第一項前段の規定による指定を受けようとする期間の開始の日までに同項前段の承認又は第三項の却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を第一項前段の期間として同項前段の規定による指定があつたものと、それぞれみなす。
art-72-32-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-5
Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).
machine translation, not official
**第六項** 道府県知事は、第一項前段の規定の適用を受けている内国法人につき、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なくなつたと認める場合には、同項前段の承認を取り消すことができる。
art-72-32-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-6
The prefectural governor may revoke the approval referred to in the first sentence of paragraph (1) where the governor finds that it has ceased to be difficult for a domestic corporation to which the first sentence of paragraph (1) applies to use the electronic data processing system for local tax procedures.
machine translation, not official
**第七項** 道府県知事は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知しなければならない。
art-72-32-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-7
When the prefectural governor makes the disposition under the preceding paragraph, the governor must notify the domestic corporation subject to the disposition to that effect in writing.
machine translation, not official
**第八項** 第一項の規定の適用を受けている内国法人は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他総務省令で定める事項を記載した届出書を事務所又は事業所所在地の道府県知事に提出しなければならない。
art-72-32-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-8
A domestic corporation to which paragraph (1) applies that intends to cease to be subject to paragraph (1) with respect to the filing under paragraph (1) of the preceding Article must submit to the prefectural governor for the location of its office or place of business a written notification stating that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第九項** 第一項前段の規定の適用を受けている内国法人につき、第六項の処分又は前項の届出書の提出があつたときは、これらの処分又は届出書の提出があつた日の翌日以後の第一項前段の期間内に行う前条第一項の申告については、第一項前段の規定は、適用しない。ただし、当該内国法人が、同日以後新たに同項前段の承認を受けたときは、この限りでない。
art-72-32-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-9
Where, with respect to a domestic corporation to which the first sentence of paragraph (1) applies, the disposition referred to in paragraph (6) has been made or the written notification referred to in the preceding paragraph has been submitted, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that domestic corporation has newly received the approval referred to in the first sentence of that paragraph on or after that day.
machine translation, not official
**第十項** 第一項後段の規定の適用を受けている内国法人につき、第八項の届出書の提出又は法人税法第七十五条の五第三項若しくは第六項の処分があつたときは、これらの届出書の提出又は処分があつた日の翌日以後の第一項後段の期間内に行う前条第一項の申告については、第一項後段の規定は、適用しない。ただし、当該内国法人が、同日以後新たに同項後段の書類を提出したときは、この限りでない。
art-72-32-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-10
Where, with respect to a domestic corporation to which the second sentence of paragraph (1) applies, the written notification referred to in paragraph (8) has been submitted or a disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act has been made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that domestic corporation has newly submitted, on or after that day, the documents referred to in the second sentence of paragraph (1).
machine translation, not official
**第十一項** 総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織の故障その他の理由により、前条第一項の内国法人で同項の規定により同項の申告を行うことが困難であると認めるものが多数に上ると認めるときは、同項の規定を適用しないで納税申告書を提出することができる期間を指定することができる。
art-72-32-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-11
Where a report has been made under Article 790-2 and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures or other reason, the number of domestic corporations referred to in paragraph (1) of the preceding Article for which it is found difficult to make the filing under that paragraph in accordance with that paragraph is large, the Minister may designate a period during which a tax return may be submitted without applying that paragraph.
machine translation, not official
**第十二項** 総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、道府県知事及び機構に通知しなければならない。
art-72-32-2/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-12
When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.
machine translation, not official
**第十三項** 前項の規定による告示があつたときは、第一項の規定にかかわらず、総務大臣が第十一項の規定により指定する期間内に行う前条第一項の申告については、同条の規定は、適用しない。
art-72-32-2/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-13
When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.
machine translation, not official
### 第七十二条の三十三（更正の請求の特例） — Special Provisions on Requests for Reassessment
caption: machine translation, not official
art-72-33 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-33
**第一項** 第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書に記載すべき付加価値額、資本金等の額、所得若しくは収入金額又は事業税額につき、修正申告書を提出し、又は第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正若しくは決定を受けた法人は、当該修正申告書の提出又は当該更正若しくは決定に伴い、当該修正申告又は当該更正若しくは決定に係る事業年度後の事業年度分の第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書に記載すべき付加価値額、資本金等の額、所得若しくは収入金額又は事業税額が過大となる場合には、当該修正申告書を提出した日又は当該更正若しくは決定の通知を受けた日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該付加価値額、資本金等の額、所得若しくは収入金額又は事業税額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、当該修正申告書を提出した日又は当該更正若しくは決定の通知を受けた日を記載しなければならない。
art-72-33/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-33/par-1
A corporation that has submitted an amended return, or has received a reassessment or determination under Article 72-39, 72-41 or 72-41-2, with respect to the value added, amount of stated capital, etc., income or revenue, or the amount of enterprise tax, to be stated in a return under Article 72-25, 72-28 or 72-29 may, where, in consequence of the submission of that amended return or of that reassessment or determination, the value added, amount of stated capital, etc., income or revenue, or the amount of enterprise tax, to be stated in a return under Article 72-25, 72-28 or 72-29 for a business year after the business year pertaining to that amended return or that reassessment or determination becomes excessive, make a request for reassessment to the prefectural governor with respect to that value added, amount of stated capital, etc., income or revenue, or amount of enterprise tax, only within two months from the day on which it submitted that amended return or the day on which it received notice of that reassessment or determination, as provided by Order of the Ministry of Internal Affairs and Communications. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the particulars prescribed in that paragraph, the day on which that amended return was submitted or the day on which notice of that reassessment or determination was received.
machine translation, not official
**第二項** 申告書又は修正申告書を提出した法人（収入割のみを申告納付すべきものを除く。）が、当該申告又は修正申告に係る事業税の計算の基礎となつた事業年度に係る法人税の課税標準について国の税務官署の更正又は決定を受けたことに伴い、当該申告又は修正申告に係る付加価値額、資本金等の額若しくは所得又は事業税額が過大となる場合には、国の税務官署が当該更正又は決定の通知をした日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該付加価値額、資本金等の額若しくは所得又は事業税額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、国の税務官署が当該更正又は決定の通知をした日を記載しなければならない。
art-72-33/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-33/par-2
Where a corporation that has submitted a return or an amended return (excluding one that is to file and pay only the revenue levy) finds that, in consequence of having received a reassessment or determination by a national tax office of the tax base for corporation tax for the business year that formed the basis for calculating the enterprise tax pertaining to that filing or amended return, the value added, amount of stated capital, etc. or income, or the amount of enterprise tax, pertaining to that filing or amended return has become excessive, it may make a request for reassessment to the prefectural governor with respect to that value added, amount of stated capital, etc. or income, or amount of enterprise tax, only within two months from the day on which the national tax office gave notice of that reassessment or determination, as provided by Order of the Ministry of Internal Affairs and Communications. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the particulars prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment or determination.
machine translation, not official
### 第七十二条の三十四（貸借対照表等の提出） — Submission of Balance Sheets, etc.
caption: machine translation, not official
art-72-34 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-34
**第一項** 事務所又は事業所所在地の道府県知事は、第七十二条の二第一項第一号ロに掲げる法人（収入割を申告納付すべきものを除く。）が第七十二条の二十五第九項（第七十二条の二十八第二項並びに第七十二条の二十九第二項、第四項及び第六項において準用する場合を含む。）の規定又は第七十二条の二十六第四項の規定による申告書若しくは修正申告書を提出する場合又は当該申告書若しくは修正申告書を提出した後において、事業税の賦課徴収について必要があると認めるときは、当該法人に対し、貸借対照表、損益計算書その他の事業税の賦課徴収について必要な書類の提出を求めることができる。
art-72-34/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-34/par-1
When a corporation listed in Article 72-2, paragraph (1), item (i), (b) (excluding one that is to file and pay the revenue levy) submits a return or an amended return under Article 72-25, paragraph (9) (including as applied mutatis mutandis in Article 72-28, paragraph (2) and Article 72-29, paragraphs (2), (4) and (6)) or Article 72-26, paragraph (4), or after it has submitted that return or amended return, the prefectural governor for the location of its office or place of business may, where the governor finds it necessary for the assessment and collection of enterprise tax, require that corporation to submit a balance sheet, a profit and loss statement and other documents necessary for the assessment and collection of enterprise tax.
machine translation, not official
### 第七十二条の三十五から第七十二条の三十六まで 〔削除 / repealed〕
art-72-35-to-72-36 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-35-to-72-36
**第一項** 削除
art-72-35-to-72-36/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-35-to-72-36/par-1
no English for this paragraph
### 第七十二条の三十七（法人の事業税に係る故意不申告の罪） — Offense of Intentional Failure to File Returns for Corporate Enterprise Tax
caption: machine translation, not official
art-72-37 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37
**第一項** 正当な事由がなくて第七十二条の二十五第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項、第三項若しくは第五項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しなかつた場合には、法人の代表者（法人課税信託の受託者である個人を含む。）、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。ただし、情状により、その刑を免除することができる。
art-72-37/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-1
Where, without justifiable grounds, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) has not been submitted by the deadline for filing the return prescribed in the respective paragraph, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or another worker, is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived taking into account the circumstances.
machine translation, not official
**第二項** 法人の代表者又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して、前項の違反行為をしたときは、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。
art-72-37/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-2
Where a representative of a corporation or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-37/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-3
Where 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.
machine translation, not official
### 第七十二条の三十八（法人の事業税に係る虚偽の中間申告納付に関する罪） — Offense of False Interim Filing and Payment of Corporate Enterprise Tax
caption: machine translation, not official
art-72-38 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38
**第一項** 第七十二条の二十六第一項ただし書の規定による申告書に虚偽の記載をして提出した場合においては、法人の代表者（法人課税信託の受託者である個人を含む。）、代理人、使用人その他の従業者でその違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-38/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38/par-1
Where a return under the proviso to Article 72-26, paragraph (1) is submitted with false statements, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or another worker, is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して、前項の違反行為をしたときは、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。
art-72-38/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38/par-2
Where a representative of a corporation or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.
machine translation, not official
### 第七十二条の三十八の二（第七十二条の二第一項第一号イに掲げる法人に係る法人の事業税の徴収猶予） — Deferral of Collection of Corporate Enterprise Tax for Corporations Listed in Article 72-2, Paragraph (1), Item (i), (a)
caption: machine translation, not official
art-72-38-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2
**第一項** 道府県知事は、第七十二条の二第一項第一号イに掲げる法人が次の各号のいずれかに該当する場合において、当該道府県の事業税（第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付する付加価値割、資本割及び所得割に限る。）を納付することが困難であると認めるときは、当該法人の申請に基づき、当該事業税の納期限の翌日から三年以内の期間を限り、当該事業税の全部又は一部の徴収を猶予することができる。この場合においては、その金額を適宜分割して納付すべき期限を定めることを妨げない。
art-72-38-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-25, 72-28 or 72-29), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.
machine translation, not official
**一** 当該事業税の申告書に係る事業年度終了の日の翌日から起算して三年前の日の属する事業年度から当該事業税の申告書に係る事業年度までの各事業年度の所得がない法人で政令で定めるもの
art-72-38-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1/item-1
a corporation that has no income in each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return, up to the business year pertaining to that enterprise tax return, and that is specified by Cabinet Order;
machine translation, not official
**二** 当該事業税の申告書に係る事業年度（その終了の日が当該法人の設立の日から起算して五年を経過した日よりも前である事業年度に限る。）の所得がない法人で政令で定めるもの
art-72-38-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1/item-2
a corporation that has no income in the business year pertaining to that enterprise tax return (limited to a business year whose last day is earlier than the day on which five years have elapsed counting from the date of establishment of the corporation) and that is specified by Cabinet Order.
machine translation, not official
**第二項** 道府県知事は、前項の規定により徴収を猶予する場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴しなければならない。ただし、担保を徴することができない特別の事情がある場合は、この限りでない。
art-72-38-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-2
In deferring collection under the preceding paragraph, the prefectural governor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount of the deferral; provided, however, that this does not apply where there are special circumstances in which security cannot be taken.
machine translation, not official
**第三項** 第一項の申請は、当該事業税の申告書を提出する際、道府県の条例の定めるところによつて、併せてしなければならない。
art-72-38-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-3
The application referred to in paragraph (1) must be made together with the submission of that enterprise tax return, as provided by Prefectural Ordinance.
machine translation, not official
**第四項** 第一項の規定は、同項第一号の法人にあつては当該事業税の申告書に係る事業年度終了の日の翌日から起算して三年前の日の属する事業年度から、同項第二号の法人にあつては設立の日の属する事業年度から、それぞれ当該事業税の申告書に係る事業年度の前事業年度までの各事業年度について第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により提出すべき申告書（第八項において「確定申告書」という。）を提出している場合であつて、当該事業税の申告書をその提出期限までに提出したときに限り、適用する。
art-72-38-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-4
The provisions of paragraph (1) apply only where, for each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return (for a corporation referred to in item (i) of that paragraph), or from the business year containing the day of establishment (for a corporation referred to in item (ii) of that paragraph), up to the business year preceding the business year pertaining to that enterprise tax return, the corporation has submitted the return to be submitted under Article 72-25, 72-28 or 72-29 (referred to in paragraph (8) as a "final return"), and has submitted that enterprise tax return by its deadline for filing.
machine translation, not official
**第五項** 道府県知事は、第一項の規定により徴収を猶予した場合において、その猶予をした期間内にその猶予をした金額を納付することができないやむを得ない理由があると認めるときは、当該法人の申請により、三年以内の期間を限りその期間を延長することができる。ただし、その期間は、既に当該法人につき同項の規定により徴収を猶予した期間と合わせて六年を超えることができない。
art-72-38-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-5
Where the prefectural governor has deferred collection under paragraph (1) and finds that there is an unavoidable reason why the corporation cannot pay the deferred amount within the period of deferral, the governor may, upon application by that corporation, extend that period for a period not exceeding three years; provided, however, that that period, together with the period for which collection has already been deferred for that corporation under paragraph (1), must not exceed six years.
machine translation, not official
**第六項** 道府県知事は、第七十二条の二第一項第一号イに掲げる法人が次の各号のいずれかに該当する場合において、当該道府県の事業税（第七十二条の二十六の規定により申告納付する付加価値割、資本割及び所得割に限る。）を納付することが困難であると認めるときは、当該法人の申請に基づき、当該事業税の納期限の翌日から三年以内の期間を限り、当該事業税の全部又は一部の徴収を猶予することができる。この場合においては、その金額を適宜分割して納付すべき期限を定めることを妨げない。
art-72-38-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-26), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.
machine translation, not official
**一** 当該事業税の申告書に係る事業年度開始の日から起算して三年前の日の属する事業年度から当該事業税の申告書に係る事業年度の前事業年度までの各事業年度の所得がない法人のうち、六月経過日の前日の現況により当該事業税の申告書に係る事業年度の所得がないと見込まれる法人で政令で定めるもの
art-72-38-2/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6/item-1
a corporation, among corporations that have no income in each business year from the business year containing the day that is three years before, counting from the start date of the business year pertaining to that enterprise tax return, up to the business year preceding the business year pertaining to that enterprise tax return, that is expected, from its condition on the day preceding the day on which six months have elapsed, to have no income in the business year pertaining to that enterprise tax return, and that is specified by Cabinet Order;
machine translation, not official
**二** 六月経過日の前日の現況により当該事業税の申告書に係る事業年度（六月経過日の前日が当該法人の設立の日から起算して五年を経過した日よりも前である事業年度に限る。）の所得がないと見込まれる法人で政令で定めるもの
art-72-38-2/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6/item-2
a corporation that is expected, from its condition on the day preceding the day on which six months have elapsed, to have no income in the business year pertaining to that enterprise tax return (limited to a business year for which the day preceding the day on which six months have elapsed is earlier than the day on which five years have elapsed counting from the date of establishment of the corporation) and that is specified by Cabinet Order.
machine translation, not official
**第七項** 第二項から第五項までの規定は、前項の規定による徴収の猶予について準用する。この場合において、第四項中「事業年度終了の日の翌日」とあるのは、「事業年度開始の日」と読み替えるものとする。
art-72-38-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-7
The provisions of paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection under the preceding paragraph. In this case, the phrase "the day following the last day of the business year" in paragraph (4) is deemed to be replaced with "the start date of the business year".
machine translation, not official
**第八項** 道府県知事は、第一項又は第六項の規定により事業税について徴収の猶予を受けた法人が当該事業税の申告書に係る事業年度後の各事業年度について確定申告書をその提出期限までに提出しなかつたときは、その徴収の猶予を取り消し、その猶予に係る事業税を一時に徴収することができる。
art-72-38-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-8
Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (1) or (6) has failed to submit the final return by its deadline for filing for each business year after the business year pertaining to that enterprise tax return, the prefectural governor may revoke the deferral and collect the deferred enterprise tax in a lump sum.
machine translation, not official
**第九項** 道府県知事は、第六項の規定により事業税について徴収の猶予を受けた法人が当該事業年度において第七十二条の二十八の規定により提出すべき申告書をその提出期限までに提出しなかつたとき、又は当該法人の当該事業年度の所得があるときは、当該徴収の猶予に係る事業税の全部についてその徴収の猶予を取り消し、これを直ちに徴収しなければならない。
art-72-38-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-9
Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (6) has failed to submit by its deadline for filing the return to be submitted under Article 72-28 for that business year, or where that corporation has income for that business year, the prefectural governor must revoke the deferral with respect to all of the enterprise tax to which the deferral pertains and collect it immediately.
machine translation, not official
**第十項** 第一項又は第六項の規定による徴収の猶予をした場合（前項の規定により徴収の猶予を取り消した場合を除く。）には、その猶予をした事業税に係る延滞金額のうち、当該徴収の猶予をした期間（延滞金が年十四・六パーセントの割合により計算される期間に限る。次項において同じ。）に対応する部分の金額の二分の一に相当する金額は、免除する。ただし、第八項の規定又は第十二項において準用する第十五条の三第一項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日以後の期間に対応する部分の金額については、道府県知事は、その免除をしないことができる。
art-72-38-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-10
Where collection has been deferred under paragraph (1) or (6) (excluding where the deferral has been revoked under the preceding paragraph), an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under paragraph (8) or Article 15-3, paragraph (1) as applied mutatis mutandis in paragraph (12), the prefectural governor may refrain from waiving the portion corresponding to the period on or after the day on which it arose.
machine translation, not official
**第十一項** 道府県知事は、第九項の規定により徴収の猶予を取り消した場合には、その猶予をした事業税に係る延滞金額のうち、当該徴収の猶予をした期間に対応する部分の金額の二分の一に相当する金額を免除することができる。
art-72-38-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-11
Where the prefectural governor has revoked the deferral under paragraph (9), the governor may waive an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral.
machine translation, not official
**第十二項** 第十五条の二の二、第十五条の二の三第一項、第十五条の三及び第十五条の九第二項並びに第十六条の二第一項から第三項までの規定は第一項又は第六項の規定による徴収の猶予について、第十一条、第十六条第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は第二項（第七項において準用する場合を含む。）の規定による担保について、それぞれ準用する。
art-72-38-2/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-12
The provisions of Articles 15-2-2, 15-2-3, paragraph (1), Articles 15-3 and 15-9, paragraph (2), and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to deferral of collection under paragraph (1) or (6), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to security under paragraph (2) (including as applied mutatis mutandis in paragraph (7)), respectively.
machine translation, not official
### 第七十二条の三十九（法人税の更正、決定等に係る課税標準を基準とする所得割の更正及び決定） — Reassessment and Determination of Income Levy Based on Tax Base Pertaining to Reassessment, Determination, etc. of Corporation Tax
caption: machine translation, not official
art-72-39 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
**第一項** 道府県知事は、事業を行う法人で事業税の納税義務があるもの（第七十二条の四十一第一項第一号に掲げる法人を除く。）が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る所得割の課税標準である所得が、当該法人の当該所得割の計算の基礎となつた事業年度に係る法人税の申告若しくは修正申告又は更正若しくは決定において課税標準とされた所得（以下この条において「法人税の課税標準」という。）を基準として算定した所得割の課税標準である所得（以下この項において「所得割の基準課税標準」という。）と異なることを発見したときは、当該所得割の基準課税標準により、当該申告又は修正申告に係る所得割の計算の基礎となつた所得及び所得割額を更正するものとし、申告書又は修正申告書に記載された所得割額の算定について誤りがあることを発見したときは、所得割額を更正するものとする。
art-72-39/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
Where a corporation that conducts a business and is liable for enterprise tax (excluding a corporation listed in Article 72-41, paragraph (1), item (i)) has submitted a return or an amended return, and the prefectural governor discovers that the income that is the tax base for the income levy pertaining to that filing or amended return differs from the income that is the tax base for the income levy calculated on the basis of the income taken as the tax base in the filing or amended return, or the reassessment or determination, of corporation tax for the business year that formed the basis for calculating that income levy of that corporation (hereinafter in this Article referred to as the "corporation tax base") (hereinafter in this paragraph referred to as the "standard tax base for the income levy"), the governor is to reassess, on the basis of that standard tax base for the income levy, the income and the income levy amount that formed the basis for calculating the income levy pertaining to that filing or amended return, and where the governor discovers an error in the calculation of the income levy amount stated in the return or amended return, the governor is to reassess the income levy amount.
machine translation, not official
**第二項** 道府県知事は、前項の法人が申告書を提出しなかつた場合（第七十二条の二十六第五項の規定により申告書の提出があつたものとみなされる場合を除く。）において、当該法人の当該事業年度に係る法人税の課税標準があるときは、当該法人税の課税標準を基準として、当該法人の所得割に係る所得及び所得割額を決定するものとする。
art-72-39/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and there is a corporation tax base for the business year of that corporation, the prefectural governor is to determine the income and the income levy amount for the income levy of that corporation on the basis of that corporation tax base.
machine translation, not official
**第三項** 道府県知事は、前二項又はこの項の規定により当該法人の当該所得割に係る所得及び所得割額を更正し、又は決定した場合において、法人税に係る更正又は修正申告があつたことにより当該更正又は決定の基準となつた当該法人の法人税の課税標準が増加し、又は減少したときは、当該増加し、又は減少した法人税の課税標準を基準として、当該所得割に係る所得及び所得割額を更正するものとし、当該更正し、又は決定した所得割額の算定について誤りがあることを発見したときは、当該所得割額を更正するものとする。
art-72-39/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
Where the prefectural governor has reassessed or determined the income and the income levy amount for that income levy of the corporation under the preceding two paragraphs or this paragraph, and the corporation tax base of that corporation that formed the basis for that reassessment or determination has increased or decreased owing to a reassessment or amended return for corporation tax, the governor is to reassess the income and the income levy amount for that income levy on the basis of the corporation tax base as so increased or decreased, and where the governor discovers an error in the calculation of the income levy amount so reassessed or determined, the governor is to reassess that income levy amount.
machine translation, not official
### 第七十二条の三十九の二（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — Deferral of Collection of Corporate Enterprise Tax Where a Petition Is Filed Under a Tax Treaty
caption: machine translation, not official
art-72-39-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2
**第一項** 道府県知事は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合（次条において「国税庁長官に対する申立てが行われた場合」という。）又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項及び次条において「相互協議」という。）の申入れがあつた場合（次条において「条約相手国等の権限ある当局に対する申立てが行われた場合」という。）には、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。以下この項及び次条第一項において同じ。）に掲げる更正決定に係る法人税額（これらの申立てに係る相互協議の対象となるものに限る。以下この項及び次条第一項において同じ。）の課税標準とされた所得に基づいて第七十二条の三十一第三項の規定により申告納付すべき所得割額若しくは付加価値割額又は当該更正決定に係る法人税額の課税標準とされた所得に基づいて道府県知事が前条第一項若しくは第二項若しくは第七十二条の四十一の二第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき所得割額若しくは付加価値割額並びに当該所得割額又は付加価値割額に係る過少申告加算金、不申告加算金及び重加算金として政令で定めるところにより計算した金額の合算額を限度として、第七十二条の三十一第三項又は第七十二条の四十四第一項の規定による納期限（当該申請が当該納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る法人税額の課税標準とされた所得に基づいて道府県知事が前条第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定により更正をした場合における当該更正があつた日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該所得割額若しくは付加価値割額又はこれらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額に基づいて第五十三条第三十五項の規定により申告納付すべき法人税割額若しくは当該更正決定に係る法人税額に基づいて道府県知事が第五十五条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割額以外の当該道府県の地方税の滞納がある場合は、この限りでない。
art-72-39-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
Where a corporation has filed a petition prescribed in a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act (hereinafter in this paragraph referred to as a "tax treaty") with the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to a petition in a case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph) (referred to in the following Article as a "case where a petition has been filed with the Commissioner of the National Tax Agency"), or has filed a petition prescribed in that tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (hereinafter in this paragraph referred to as a "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultations prescribed in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and the following Article referred to as a "mutual agreement procedure") (referred to in the following Article as a "case where a petition has been filed with the competent authority of a treaty partner state, etc."), the prefectural governor may, upon application by the person who has filed those petitions, defer the collection, up to the limit of the total of the income levy amount or value-added levy amount to be filed and paid under Article 72-31, paragraph (3) on the basis of the income taken as the tax base for the corporation tax amount (limited to one that is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis in Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) pertaining to those petitions, or the income levy amount or value-added levy amount to be paid under that reassessment or determination in the case where the prefectural governor has made a reassessment or determination under paragraph (1) or (2) of the preceding Article or Article 72-41-2, paragraph (1) or (2) on the basis of the income taken as the tax base for the corporation tax amount pertaining to that reassessment or determination, and the amount calculated as provided by Cabinet Order as the additional charge for understatement, additional charge for failure to file and substantial additional charge pertaining to that income levy amount or value-added levy amount, only for the period from the due date for payment under Article 72-31, paragraph (3) or Article 72-44, paragraph (1) (where the application is made after that due date for payment, the day of the application) until the day on which one month has elapsed from the day following the day on which the reassessment was made (where there is no agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) in the case where the prefectural governor has made a reassessment under paragraph (1) or (3) of the preceding Article or Article 72-41-2, paragraph (1) or (3) on the basis of the income taken as the tax base for the corporation tax amount pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (referred to in paragraph (5) as the "period of deferral of collection"); provided, however, that this does not apply where, at the time of the application, the person making the application is in arrears in local taxes of that prefecture other than that income levy amount or value-added levy amount, the corporation tax levy amount to be filed and paid under Article 53, paragraph (35) on the basis of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, or the corporation tax levy amount to be paid under a reassessment or determination under Article 55, paragraph (1) or (2) made by the prefectural governor on the basis of the corporation tax amount pertaining to that reassessment or determination.
machine translation, not official
**第二項** 道府県知事は、前項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）をする場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
art-72-39-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-2
In deferring collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the prefectural governor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount of the deferral; provided, however, that this does not apply where the amount of tax pertaining to the deferral is 1,000,000 yen or less, where the period of the deferral does not exceed three months, or where there are special circumstances in which security cannot be taken.
machine translation, not official
**第三項** 第十五条の二の二、第十五条の二の三、第十六条の二第一項から第三項まで及び第十八条の二第四項の規定は徴収の猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
art-72-39-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-3
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
machine translation, not official
**第四項** 徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、道府県知事は、その徴収の猶予を取り消すことができる。この場合においては、第十五条の三第二項及び第三項の規定を準用する。
art-72-39-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4
Where a person who has received deferral of collection falls under any of the following items, the prefectural governor may revoke the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
machine translation, not official
**一** 第一項の申立てを取り下げたとき。
art-72-39-2/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4/item-1
where the petition referred to in paragraph (1) has been withdrawn;
machine translation, not official
**二** 第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る所得割額又は付加価値割額を猶予期間内に完納することができないと認められるとき。
art-72-39-2/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4/item-2
where there is a fact falling under any of the items of Article 13-2, paragraph (1) and it is found that the person will be unable to pay in full the income levy amount or value-added levy amount pertaining to the deferral within the period of the deferral;
machine translation, not official
**三** 前項において準用する第十六条第三項の規定による担保の提供又は変更その他担保を確保するため必要な行為に関する道府県知事の求めに応じないとき。
art-72-39-2/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4/item-3
where the person fails to comply with a request of the prefectural governor concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis in the preceding paragraph, or other acts necessary to secure the security;
machine translation, not official
**四** 新たにその猶予に係る所得割額又は付加価値割額以外の当該道府県に係る地方団体の徴収金を滞納したとき（道府県知事がやむを得ない理由があると認めるときを除く。）。
art-72-39-2/par-4/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4/item-4
where the person newly falls into arrears in local government levies relating to that prefecture other than the income levy amount or value-added levy amount pertaining to the deferral (excluding where the prefectural governor finds that there are unavoidable reasons);
machine translation, not official
**五** 徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
art-72-39-2/par-4/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4/item-5
if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
machine translation, not official
**第五項** 徴収の猶予をした場合には、その猶予をした所得割又は付加価値割に係る延滞金額のうち徴収の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、前項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、道府県知事は、その免除をしないことができる。
art-72-39-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-5
Where deferral of collection has been granted, the portion of the amount of delinquency charge on the income levy or value-added levy so deferred that corresponds to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the due date for payment referred to in that paragraph, the period from the day of that application, as the first day for the calculation, to that due date for payment) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under the preceding paragraph, the prefectural governor may refrain from waiving the portion corresponding to the period after the day on which it arose.
machine translation, not official
**第六項** 徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
art-72-39-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-6
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
machine translation, not official
### 第七十二条の三十九の三（法人の事業税の徴収猶予に係る国税庁長官の通知） — Notification by the Commissioner of the National Tax Agency Relating to Deferral of Collection of Corporate Enterprise Tax
caption: machine translation, not official
art-72-39-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3
**第一項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合には、遅滞なく、その旨、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額の課税標準とされた所得その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所（二以上の道府県において事務所又は事業所を有する法人にあつては、その主たる事務所又は事業所。次項及び第三項において同じ。）の所在地の道府県知事に通知しなければならない。
art-72-39-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-1
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions (for a corporation that has offices or places of business in two or more prefectures, its principal office or place of business; the same applies in the following paragraph and paragraph (3)) of that fact, the income taken as the tax base for the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
art-72-39-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-2
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., where, in the mutual agreement procedure pertaining to those petitions, there has come to be no agreement prescribed in paragraph (1) of the preceding Article or another case specified by Cabinet Order, the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions of that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該合意に基づく国税通則法第二十六条の規定による更正に係る法人税額の課税標準とされた所得その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
art-72-39-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-3
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., where the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions of that fact, the income taken as the tax base for the corporation tax amount pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 前三項の通知を受けた主たる事務所又は事業所の所在地の道府県知事は、遅滞なく、これらの規定に規定する事項を関係道府県知事に通知しなければならない。
art-72-39-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-4
The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions.
machine translation, not official
### 第七十二条の四十（税務官署に対する更正又は決定の請求） — Request for Reassessment or Determination to the National Tax Office
caption: machine translation, not official
art-72-40 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40
**第一項** 道府県知事は、次に掲げる場合においては、国の税務官署（以下「税務官署」という。）に対し、法人税に係る更正又は決定をすべき事由を記載した書類を添えて、その更正又は決定をすべき旨を請求することができる。この場合において、正当な事由がなくて当該税務官署が当該更正又は決定の請求を受けた日から三月以内に更正又は決定をしないときは、道府県知事は、当該税務官署を監督する税務官署に更正又は決定をすべき旨を請求することができる。
art-72-40/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40/par-1
In the following cases, the prefectural governor may request a tax office of the national government (hereinafter referred to as a "national tax office") to make a reassessment or determination concerning corporation tax, by attaching a document stating the grounds on which the reassessment or determination should be made. In this case, if that national tax office does not make the reassessment or determination, without justifiable grounds, within three months from the day on which it received the request for reassessment or determination, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment or determination.
machine translation, not official
**一** 第七十二条の三十九第一項の法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る所得が過少であると認められる法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る更正又は決定が行われないとき。
art-72-40/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40/par-1/item-1
where a corporation referred to in Article 72-39, paragraph (1) has submitted a return or an amended return and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that filing or amended return is found to be understated, no reassessment or determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing that return (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
machine translation, not official
**二** 第七十二条の三十九第一項の法人が申告書の提出期限までに申告書を提出しなかつた場合（第七十二条の二十六第五項の規定によつて申告書の提出があつたものとみなされる場合を除く。）において、当該法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該法人が法人税法第七十四条第一項又は第百四十四条の六第一項の規定による申告書（これに係る期限後申告書を含む。）を提出せず、かつ、当該法人の所得割に係る申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る決定が行われないとき。
art-72-40/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40/par-1/item-2
where a corporation referred to in Article 72-39, paragraph (1) has not submitted a return by the deadline for filing the return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of that corporation, that corporation has not submitted a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (including a return filed after the due date for payment pertaining to it), and no determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing the return pertaining to the income levy of that corporation (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
machine translation, not official
**三** 道府県知事が第七十二条の三十九の規定によつて同条第一項の法人の所得割に係る所得又は所得割額を更正し、又は決定した場合において、当該更正又は決定に係る所得が過少であると認められる法人の所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該法人の所得割に係る所得又は所得割額を更正し、又は決定した日から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る更正が行われないとき。
art-72-40/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40/par-1/item-3
where the prefectural governor has reassessed or determined, under Article 72-39, the income or the income levy amount for the income levy of a corporation referred to in paragraph (1) of that Article and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that reassessment or determination is found to be understated, no reassessment of corporation tax has been made by the day on which one year has elapsed from the day on which the income or the income levy amount for the income levy of that corporation was reassessed or determined (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred).
machine translation, not official
**第二項** 二以上の道府県において事務所又は事業所を設けて事業を行う法人に係る法人税の課税標準について、前項の規定によつて税務官署に対しすべき更正又は決定の請求は、当該法人の主たる事務所又は事業所所在地の道府県知事（外国法人にあつては、この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事）又は当該法人の主たる事務所又は事業所所在地の道府県知事を経由して関係道府県知事が行うものとする。
art-72-40/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40/par-2
With regard to the corporation tax base of a corporation that conducts business with offices or places of business established in two or more prefectures, a request for reassessment or determination to be made to a national tax office under the preceding paragraph is to be made by the prefectural governor for the location of the principal office or place of business of that corporation (for a foreign corporation, the prefectural governor for the location of the office or place of business where the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties), or by the relevant prefectural governor through the prefectural governor for the location of the principal office or place of business of that corporation.
machine translation, not official
### 第七十二条の四十一（道府県知事の調査による所得割等の更正及び決定） — Reassessment and Determination of Income Levy, etc. Based on Investigation by Prefectural Governor
caption: machine translation, not official
art-72-41 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
**第一項** 道府県知事は、電気供給業、ガス供給業、保険業若しくは貿易保険業を行う法人、通算法人（通算子法人にあつては、当該通算子法人の事業年度が当該通算子法人に係る通算親法人の事業年度終了の日に終了するものに限る。第二号において同じ。）、第七十二条の二十三第二項の規定の適用を受ける医療法人若しくは農業協同組合連合会、第七十二条の二十四の規定の適用を受ける法人、法人税が課されない法人又は事業税を課されない事業とその他の事業とを併せて行う法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る収入金額若しくは所得又は収入割額若しくは所得割額がその調査したところと異なるときは、次の各号に掲げる法人の区分に応じ、それぞれ当該各号に定めるものを更正するものとする。
art-72-41/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
Where a corporation conducting an electricity supply business, gas supply business, insurance business or trade insurance business, a group tax sharing corporation (for a group tax sharing subsidiary corporation, limited to one whose business year ends on the last day of the business year of the group tax sharing parent corporation of that group tax sharing subsidiary corporation; the same applies in item (ii)), a medical care corporation or federation of agricultural cooperatives to which Article 72-23, paragraph (2) applies, a corporation to which Article 72-24 applies, a corporation on which no corporation tax is imposed, or a corporation conducting both a business on which enterprise tax is not imposed and another business has submitted a return or an amended return, and the revenue or income, or the revenue levy amount or income levy amount, pertaining to that filing or amended return differs from what the prefectural governor has found by investigation, the governor is to reassess what is specified in each of the following items for the category of corporation set forth in that item.
machine translation, not official
**一** 次号に掲げる法人以外の法人 収入金額若しくは所得又は収入割額若しくは所得割額
art-72-41/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1/item-1
corporations other than those listed in the following item: the revenue or income, or the revenue levy amount or income levy amount;
machine translation, not official
**二** 小売電気事業等、発電事業等又は特定卸供給事業を行う法人のうち、通算法人、第七十二条の二十三第二項の規定の適用を受ける医療法人若しくは農業協同組合連合会、第七十二条の二十四の規定の適用を受ける法人、法人税が課されない法人、事業税を課されない事業とその他の事業とを併せて行う法人又は小売電気事業等、発電事業等若しくは特定卸供給事業とその他の事業とを併せて行う法人以外の法人 収入金額又は収入割額
art-72-41/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1/item-2
among corporations conducting a retail electricity business, etc., power generation business, etc. or specified wholesale supply business, a corporation other than a group tax sharing corporation, a medical care corporation or federation of agricultural cooperatives to which Article 72-23, paragraph (2) applies, a corporation to which Article 72-24 applies, a corporation on which no corporation tax is imposed, a corporation conducting both a business on which enterprise tax is not imposed and another business, or a corporation conducting both a retail electricity business, etc., power generation business, etc. or specified wholesale supply business and another business: the revenue or the revenue levy amount.
machine translation, not official
**第二項** 道府県知事は、前項の法人が申告書を提出しなかつた場合（第七十二条の二十六第五項の規定により申告書の提出があつたものとみなされる場合を除く。）においては、その調査によつて、収入金額又は所得及び収入割額又は所得割額を決定するものとする。
art-72-41/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), the prefectural governor is to determine, based on the governor's investigation, the revenue or income and the revenue levy amount or income levy amount.
machine translation, not official
**第三項** 道府県知事は、第一項若しくはこの項の規定により更正し、又は前項の規定により決定した収入金額若しくは所得又は収入割額若しくは所得割額について過不足額があることを知つたときは、その調査によつて、これを更正するものとする。
art-72-41/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
Where the prefectural governor learns that there is an excess or shortfall in the revenue or income, or the revenue levy amount or income levy amount, reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the governor is to reassess it based on the governor's investigation.
machine translation, not official
**第四項** 第一項の法人が第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により提出した申告書に記載された各事業年度の所得又は収入金額が当該事業年度の課税標準とされるべき所得又は収入金額を超えている場合において、その超える金額のうちに事実を仮装して経理したところに基づくものがあるときは、道府県知事は、当該事業年度に係る所得割又は収入割につき、その法人が当該事業年度後の各事業年度の確定した決算において当該事実に係る修正の経理をし、かつ、当該決算に基づく申告書を提出するまでの間は、更正をしないことができる。
art-72-41/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-4
Where the income or revenue for each business year stated in a return submitted by a corporation referred to in paragraph (1) under Article 72-25, 72-28 or 72-29 exceeds the income or revenue that should be taken as the tax base for that business year, and part of the excess amount is based on fictitious accounting of facts, the prefectural governor may refrain from reassessing the income levy or revenue levy for that business year until the corporation has made accounting corrections regarding those facts in its finalized accounts for a business year after that business year and has submitted a return based on those accounts.
machine translation, not official
### 第七十二条の四十一の二（道府県知事の調査による付加価値割等の更正及び決定） — Reassessment and Determination of Value-Added Levy, etc. Based on Investigation by Prefectural Governor
caption: machine translation, not official
art-72-41-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
**第一項** 道府県知事は、第七十二条の二第一項第一号イ及び第三号イに掲げる法人並びに同項第四号に掲げる事業を行う法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る付加価値額若しくは資本金等の額又は付加価値割額若しくは資本割額がその調査したところと異なるときは、これを更正するものとする。
art-72-41-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a), or a corporation conducting a business listed in item (iv) of that paragraph, has submitted a return or an amended return, and the value added or amount of stated capital, etc., or the value-added levy amount or capital levy amount, pertaining to that filing or amended return differs from what the prefectural governor has found by investigation, the governor is to reassess it.
machine translation, not official
**第二項** 道府県知事は、前項の法人が申告書を提出しなかつた場合（第七十二条の二十六第五項の規定により申告書の提出があつたものとみなされる場合を除く。）においては、その調査によつて、付加価値額及び資本金等の額並びに付加価値割額及び資本割額を決定するものとする。
art-72-41-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), the prefectural governor is to determine, based on the governor's investigation, the value added and amount of stated capital, etc., and the value-added levy amount and capital levy amount.
machine translation, not official
**第三項** 道府県知事は、第一項若しくはこの項の規定により更正し、又は前項の規定により決定した付加価値額若しくは資本金等の額又は付加価値割額若しくは資本割額について過不足額があることを知つたときは、その調査によつて、これを更正するものとする。
art-72-41-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
Where the prefectural governor learns that there is an excess or shortfall in the value added or amount of stated capital, etc., or the value-added levy amount or capital levy amount, reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the governor is to reassess it based on the governor's investigation.
machine translation, not official
**第四項** 第一項の法人が第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により提出した申告書に記載された各事業年度の付加価値額又は資本金等の額が当該事業年度の課税標準とされるべき付加価値額又は資本金等の額を超えている場合において、その超える金額のうちに事実を仮装して経理したところに基づくものがあるときは、道府県知事は、当該事業年度に係る付加価値割又は資本割につき、その法人が当該事業年度後の各事業年度の確定した決算において当該事実に係る修正の経理をし、かつ、当該決算に基づく申告書を提出するまでの間は、更正をしないことができる。
art-72-41-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-4
Where the value added or amount of stated capital, etc. for each business year stated in a return submitted by a corporation referred to in paragraph (1) under Article 72-25, 72-28 or 72-29 exceeds the value added or amount of stated capital, etc. that should be taken as the tax base for that business year, and part of the excess amount is based on fictitious accounting of facts, the prefectural governor may refrain from reassessing the value-added levy or capital levy for that business year until the corporation has made accounting corrections regarding those facts in its finalized accounts for a business year after that business year and has submitted a return based on those accounts.
machine translation, not official
### 第七十二条の四十一の三（所得割の決定と付加価値割及び資本割の決定との関係等） — Relationship Between Determination of Income Levy and Determination of Value-Added Levy and Capital Levy, etc.
caption: machine translation, not official
art-72-41-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-3
**第一項** 道府県知事は、第七十二条の三十九第二項又は第七十二条の四十一第二項の規定による所得及び所得割額の決定と前条第二項の規定による決定をする場合には、これらの決定を併せてしなければならない。
art-72-41-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-3/par-1
Where the prefectural governor makes the determination of income and income levy amount under Article 72-39, paragraph (2) or Article 72-41, paragraph (2) and the determination under paragraph (2) of the preceding Article, the governor must make those determinations together.
machine translation, not official
**第二項** 道府県知事は、第七十二条の四十一第二項の規定による収入金額及び収入割額の決定と前条第二項の規定による決定をする場合には、これらの決定を併せてしなければならない。
art-72-41-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-3/par-2
Where the prefectural governor makes the determination of revenue and revenue levy amount under Article 72-41, paragraph (2) and the determination under paragraph (2) of the preceding Article, the governor must make those determinations together.
machine translation, not official
**第三項** 道府県知事は、第七十二条の三十九第二項又は第七十二条の四十一第二項の規定による所得及び所得割額の決定と同項の規定による収入金額及び収入割額の決定をする場合には、これらの決定を併せてしなければならない。
art-72-41-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-3/par-3
Where the prefectural governor makes the determination of income and income levy amount under Article 72-39, paragraph (2) or Article 72-41, paragraph (2) and the determination of revenue and revenue levy amount under Article 72-41, paragraph (2), the governor must make those determinations together.
machine translation, not official
### 第七十二条の四十一の四（更正又は決定による中間納付額の還付） — Refund of Interim Payment Amount upon Reassessment or Determination
caption: machine translation, not official
art-72-41-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4
**第一項** 第七十二条の二十八第四項の規定は、同条第一項の規定によつて申告納付すべき法人（第七十二条の四十一第一項の規定に該当するものを除く。）について第七十二条の三十九又は第七十二条の四十一の二第一項から第三項までの規定により更正し、又は決定した事業税額が当該法人の当該事業税額に係る中間納付額に満たない場合について準用する。
art-72-41-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4/par-1
The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-39 or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (excluding one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation.
machine translation, not official
**第二項** 第七十二条の二十八第四項の規定は、同条第一項の規定によつて申告納付すべき法人（第七十二条の四十一第一項の規定に該当するものに限る。）について第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定により更正し、又は決定した事業税額が当該法人の当該事業税額に係る中間納付額に満たない場合について準用する。
art-72-41-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4/par-2
The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (limited to one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation.
machine translation, not official
### 第七十二条の四十二（更正又は決定の通知） — Notice of Reassessment or Determination
caption: machine translation, not official
art-72-42 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-42
**第一項** 道府県知事は、第七十二条の三十九、第七十二条の四十一又は第七十二条の四十一の二の規定によつて課税標準額又は事業税額を更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
art-72-42/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-42/par-1
Where the prefectural governor has reassessed or determined the tax base amount or the amount of enterprise tax under Article 72-39, 72-41 or 72-41-2, the governor must without delay notify the taxpayer of it.
machine translation, not official
### 第七十二条の四十三（同族会社の行為又は計算の否認等） — Disallowance of Acts or Calculations of Family Corporations, etc.
caption: machine translation, not official
art-72-43 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43
**第一項** 道府県知事は、第七十二条の四十一又は第七十二条の四十一の二の規定により課税標準額又は事業税額の更正又は決定をする場合において、同族会社の行為又は計算でこれを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、道府県知事の認めるところにより、当該同族会社の課税標準額又は事業税額を計算することができる。
art-72-43/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-1
Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a family corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that family corporation as the governor finds appropriate, notwithstanding that act or calculation.
machine translation, not official
**第二項** 前項の規定は、三以上の支店、工場その他の事務所又は事業所（以下この項において「事業所等」という。）を有する法人で、その事業所等の二分の一以上に当たる事業所等につき、当該事業所等の所長、主任その他の当該事業所等に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人（以下この項において「所長等」という。）が前に当該事業所等において個人として事業を営んでいた事実があり、かつ、当該所長等の有するその法人の株式の数又は出資の金額の合計額がその法人の発行済株式の総数又は出資の金額（その法人が有する自己の株式又は出資を除く。）の三分の二以上に相当するものの行為又は計算で、これを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがある場合について準用する。
art-72-43/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-2
The provisions of the preceding paragraph apply mutatis mutandis where, with respect to a corporation that has three or more branches, factories or other offices or places of business (hereinafter in this paragraph referred to as "offices or places of business") and in which, for one half or more of those offices or places of business, the head, chief or other person who presides over the business of that office or place of business, or a relative of that person or other individual having a special relationship specified by Cabinet Order with that person (hereinafter in this paragraph referred to as a "head of an establishment, etc."), has previously carried on a business as an individual at that office or place of business, and the total number of shares or total amount of capital contributions in the corporation held by those heads of establishments, etc. is equivalent to two-thirds or more of the total number of the corporation's issued shares or the amount of its capital contributions (excluding its own shares or capital contributions held by the corporation), there is an act or calculation of that corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted.
machine translation, not official
**第三項** 第一項の「同族会社」とは、法人税法第二条第十号の同族会社をいい、同族会社又は前項の法人であるかどうかの判定は、前二項の行為又は計算の事実のあつたときの現況によるものとする。
art-72-43/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-3
The "family corporation" in paragraph (1) means a family corporation set forth in Article 2, item (x) of the Corporation Tax Act, and whether a corporation is a family corporation or a corporation referred to in the preceding paragraph is determined according to the circumstances at the time of the act or calculation referred to in the preceding two paragraphs.
machine translation, not official
**第四項** 道府県知事は、第七十二条の四十一又は第七十二条の四十一の二の規定により課税標準額又は事業税額の更正又は決定をする場合において、合併、分割、現物出資若しくは現物分配（法人税法第二条第十二号の五の二に規定する現物分配をいう。）又は株式交換等（同法第二条第十二号の十六に規定する株式交換等をいう。）若しくは株式移転（以下この項において「合併等」という。）に係る次に掲げる法人の行為又は計算でこれを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、道府県知事の認めるところにより、その法人の課税標準額又は事業税額を計算することができる。
art-72-43/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4
Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a corporation listed in the following items relating to a merger, split, capital contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act), share exchange, etc. (meaning share exchange, etc. prescribed in Article 2, item (xii)-16 of that Act) or share transfer (hereinafter in this paragraph referred to as a "merger, etc.") that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that corporation as the governor finds appropriate, notwithstanding that act or calculation.
machine translation, not official
**一** 合併等をした法人又は合併等により資産及び負債の移転を受けた法人
art-72-43/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4/item-1
a corporation that effected a merger, etc. or a corporation to which assets and liabilities were transferred as a result of a merger, etc.;
machine translation, not official
**二** 合併等により交付された株式を発行した法人（前号に掲げる法人を除く。）
art-72-43/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4/item-2
a corporation that has issued shares delivered as a result of a merger, etc. (excluding a corporation listed in the preceding item); and
machine translation, not official
**三** 前二号に掲げる法人の株主等（株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいう。）である法人（前二号に掲げる法人を除く。）
art-72-43/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4/item-3
a corporation (excluding a corporation listed in the preceding two items) that is a shareholder, etc. (meaning a shareholder, or a member of a general partnership company, limited partnership company or limited liability company or other investor in a corporation) of a corporation listed in the preceding two items.
machine translation, not official
### 第七十二条の四十四（法人の事業税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency of Corporate Enterprise Tax and Delinquency Charges Thereon
caption: machine translation, not official
art-72-44 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44
**第一項** 道府県の徴税吏員は、第七十二条の三十九、第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定による更正又は決定があつた場合において、不足税額（更正により増加した税額又は決定した税額（第七十二条の二十八の規定による申告書を提出すべき法人がその申告書を提出しなかつたことによる決定の場合には、当該税額に係る中間納付額を控除した税額）をいう。以下法人の行う事業に対する事業税について同じ。）があるときは、第七十二条の四十二の規定による更正又は決定の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
art-72-44/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-1
Where a reassessment or determination has been made under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), and there is a tax deficiency (meaning the amount of tax increased by the reassessment or the amount of tax determined (in the case of a determination due to a corporation required to submit a return under Article 72-28 having failed to submit it, the amount of tax less the interim payment amount for that amount of tax); the same applies hereinafter with respect to enterprise tax on a business conducted by a corporation), the prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which notice of the reassessment or determination was given under Article 72-42 as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足税額に第七十二条の二十五第一項、第七十二条の二十六第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項、第三項若しくは第五項の納期限（納期限の延長があつたときは、その延長された納期限。以下「法人の事業税の納期限」という。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-72-44/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-2
In the case referred to in the preceding paragraph, an amount of delinquency charge equal to the amount calculated by multiplying the tax deficiency by the rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 72-25, paragraph (1), Article 72-26, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) (where the due date for payment has been extended, the extended due date for payment; hereinafter referred to as the "due date for payment of corporate enterprise tax") until the date of payment, must be added to the tax deficiency and collected.
machine translation, not official
**第三項** 前項の場合において、第七十二条の四十二の規定により更正の通知をした日が申告書の提出の日（申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後であるときは、詐偽その他不正の行為により事業税を免れた場合を除き、当該一年を経過する日の翌日から当該通知をした日（第七十二条の三十九の規定による更正に係るものにあつては、当該更正の基準となつた法人税の課税標準である所得に係る法人税の修正申告書を提出した日又は当該所得について税務官署が更正若しくは決定の通知をした日）までの期間は、延滞金の計算の基礎となる期間から控除するものとする。
art-72-44/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-3
In the case referred to in the preceding paragraph, where the day on which notice of reassessment was given under Article 72-42 is after the day on which one year elapses from the day following the date of submission of the return (or, where the return was submitted before its deadline for filing, the deadline for filing of that return), the period from the day following the day on which that one year elapses until the day on which that notice was given (for a reassessment under Article 72-39, the day on which an amended corporation tax return was submitted for the income that is the corporation tax base that formed the basis for that reassessment, or the day on which the national tax office gave notice of reassessment or determination for that income) is to be deducted from the period forming the basis for calculating the delinquency charge, except where enterprise tax was evaded by deceit or other wrongful act.
machine translation, not official
**第四項** 第二項の場合において、納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつたとき（当該増額更正に係る事業税について第七十二条の二十五、第七十二条の二十八及び第七十二条の二十九並びに第七十二条の三十一第一項の規定により提出する申告書（以下この款において「当初申告書」という。）が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該増額更正があつたときに限る。）は、当該増額更正により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人についてされた当該増額更正により納付すべき事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
art-72-44/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4
In the case referred to in paragraph (2), where a reassessment increasing the amount of tax to be paid (including a reassessment specified by Cabinet Order as similar to it; hereinafter in this paragraph referred to as a "reassessment increasing the tax") has been made (limited to where the reassessment increasing the tax is made after the return submitted under Articles 72-25, 72-28 and 72-29 and Article 72-31, paragraph (1) for the enterprise tax pertaining to that reassessment increasing the tax (hereinafter in this Subsection referred to as an "original return") has been submitted and a reassessment that reduces the amount of tax to be paid as a result of the submission of that original return (including a reassessment specified by Cabinet Order as similar to it; hereinafter in this paragraph referred to as a "reassessment reducing the tax") has been made), with respect to the amount of tax to be paid under that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax pertaining to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i)) are deducted from the period forming the basis for calculating the delinquency charge.
machine translation, not official
**一** 当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る法人の事業税の納期限より前である場合には、当該法人の事業税の納期限）の翌日から当該減額更正の通知をした日までの期間
art-72-44/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4/item-1
the period from the day following the date on which the tax amount payable by the submission of that original return was paid (where that date is before the due date for payment of corporate enterprise tax of the corporation relating to that return, that due date for payment) to the date on which notice of that reassessment reducing the tax was given;
machine translation, not official
**二** 当該減額更正の通知をした日（当該減額更正が、更正の請求に基づくもの（法人税に係る更正によるものを除く。）である場合又は法人税に係る更正（法人税に係る更正の請求に基づくものに限る。）によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日）の翌日から当該増額更正の通知をした日（第七十二条の三十九の規定による更正に係るものにあつては、当該更正の基準となつた法人税の課税標準である所得に係る法人税の修正申告書を提出した日又は当該所得について税務官署が更正若しくは決定の通知をした日）までの期間
art-72-44/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4/item-2
the period from the day following the day on which notice of that reassessment reducing the tax was given (where that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment relating to corporation tax), or results from a reassessment relating to corporation tax (limited to one based on a request for reassessment relating to corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which notice of that reassessment increasing the tax was given (for a reassessment under Article 72-39, the day on which an amended corporation tax return was submitted for the income that is the corporation tax base that formed the basis for that reassessment, or the day on which the national tax office gave notice of reassessment or determination for that income).
machine translation, not official
**第五項** 道府県知事は、納税者が第七十二条の三十九、第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない事由があると認める場合には、第二項の延滞金額を減免することができる。
art-72-44/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-5
If the prefectural governor finds that there are unavoidable grounds for the taxpayer having received a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), the governor may reduce or exempt the amount of delinquency charge in paragraph (2).
machine translation, not official
### 第七十二条の四十五（納期限後に納付する法人の事業税の延滞金） — Delinquency Charge for Corporate Enterprise Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-72-45 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45
**第一項** 法人の行う事業に対する事業税の納税者は、法人の事業税の納期限後にその税金（第七十二条の三十一第二項又は第三項の規定による修正申告により増加した税額を含む。以下この条において同じ。）を納付する場合には、その税額に法人の事業税の納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（次の各号に掲げる税額の区分に応じ、当該各号に定める日又は期限までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-72-45/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1
A taxpayer of enterprise tax on business conducted by corporations who pays the tax (including the tax amount increased by an amended return under Article 72-31, paragraph (2) or (3); the same applies hereinafter in this Article) after the due date for payment of corporate enterprise tax must pay it with an amount of delinquency charge added to the tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day following the due date for payment of corporate enterprise tax to the date of payment, by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the day or date specified in each of the following items according to the category of tax amount listed in that item).
machine translation, not official
**一** 法人の事業税の納期限前に提出した申告書に係る税額 法人の事業税の納期限の翌日から一月を経過する日
art-72-45/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1/item-1
tax amount relating to a return submitted before the due date for payment of corporate enterprise tax: the day on which one month has elapsed from the day following the due date for payment of corporate enterprise tax;
machine translation, not official
**二** 法人の事業税の納期限後に提出した申告書に係る税額 当該提出した日又はその日の翌日から一月を経過する日
art-72-45/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1/item-2
tax amount relating to a return submitted after the due date for payment of corporate enterprise tax: the date of that submission, or the day on which one month has elapsed from the day following that date;
machine translation, not official
**三** 修正申告書に係る税額 修正申告書を提出した日（修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限。以下この号において同じ。）又は当該修正申告書を提出した日の翌日から一月を経過する日
art-72-45/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1/item-3
tax amount relating to an amended return: the date on which the amended return was submitted (where the amended return was submitted before its deadline for filing, the deadline for filing that amended return; the same applies hereinafter in this item) or the day on which one month has elapsed from the day following the date on which that amended return was submitted.
machine translation, not official
**第二項** 前項の場合において、法人が申告書を提出した日（申告書がその提出期限前に提出された場合には、当該申告書の提出期限）の翌日から一年を経過する日後に修正申告書を提出したときは、詐偽その他不正の行為により事業税を免れた法人が政府又は道府県知事の調査により第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して修正申告書を提出した場合を除き、当該一年を経過する日の翌日から当該修正申告書を提出した日（当該修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限）までの期間は、延滞金の計算の基礎となる期間から控除する。
art-72-45/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-2
In the case of the preceding paragraph, where a corporation submits an amended return after the day on which one year has elapsed from the day following the date on which it submitted a return (where the return was submitted before its deadline for filing, the deadline for filing that return), the period from the day following the day on which that one year has elapsed to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return) is deducted from the period that forms the basis for calculating the delinquency charge, except where a corporation that has evaded enterprise tax by deception or other wrongful acts submitted the amended return having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made as a result of an investigation by the government or the prefectural governor.
machine translation, not official
**第三項** 第一項の場合において、第七十二条の三十一第二項又は第三項の規定による修正申告書の提出があつたとき（当該修正申告書に係る事業税について当初申告書が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該修正申告書が提出されたときに限る。）は、当該修正申告書の提出により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して提出した修正申告書に係る事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
art-72-45/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3
In the case of paragraph (1), where an amended return under Article 72-31, paragraph (2) or (3) has been submitted (limited to where that amended return is submitted after an original return has been submitted for the enterprise tax relating to that amended return and a reassessment reducing the tax payable by the submission of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax") has been made), for the tax amount payable by the submission of that amended return (limited to the tax amount specified by Cabinet Order as the portion up to the tax amount relating to that original return (including the tax amount equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order) are deducted from the period that forms the basis for calculating the delinquency charge.
machine translation, not official
**一** 当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る法人の事業税の納期限より前である場合には、当該法人の事業税の納期限）の翌日から当該減額更正の通知をした日までの期間
art-72-45/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3/item-1
the period from the day following the date on which the tax amount payable by the submission of that original return was paid (where that date is before the due date for payment of corporate enterprise tax of the corporation relating to that return, that due date for payment) to the date on which notice of that reassessment reducing the tax was given;
machine translation, not official
**二** 当該減額更正の通知をした日（当該減額更正が、更正の請求に基づくもの（法人税に係る更正によるものを除く。）である場合又は法人税に係る更正（法人税に係る更正の請求に基づくものに限る。）によるものである場合には、当該減額更正の通知をした日の翌日から起算して一年を経過する日）の翌日から当該修正申告書を提出した日（当該修正申告書がその提出期限前に提出された場合には、当該修正申告書の提出期限）までの期間
art-72-45/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3/item-2
the period from the day following the date on which notice of that reassessment reducing the tax was given (where that reassessment reducing the tax is based on a request for reassessment (excluding those resulting from a reassessment relating to corporation tax), or results from a reassessment relating to corporation tax (limited to one based on a request for reassessment relating to corporation tax), the day on which one year has elapsed counting from the day following the date on which notice of that reassessment reducing the tax was given) to the date on which that amended return was submitted (where that amended return was submitted before its deadline for filing, the deadline for filing that amended return).
machine translation, not official
**第四項** 道府県知事は、納税者が法人の事業税の納期限までにその税金を納付しなかつたことについてやむを得ない事由があると認める場合には、第一項の延滞金額を減免することができる。
art-72-45/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-4
If the prefectural governor finds that there are unavoidable grounds for the taxpayer not having paid the tax by the due date for payment of corporate enterprise tax, the governor may reduce or exempt the amount of delinquency charge in paragraph (1).
machine translation, not official
### 第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金） — Delinquency Charge in the Case of Extension of the Due Date for Payment of Corporate Enterprise Tax
caption: machine translation, not official
art-72-45-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2
**第一項** 第七十二条の二十五第三項（第七十二条の二十八第二項及び第七十二条の二十九第二項において準用する場合を含む。以下この項において同じ。）又は第五項（第七十二条の二十八第二項並びに第七十二条の二十九第二項及び第六項において準用する場合を含む。以下この項において同じ。）の規定の適用を受けている法人は、その適用に係る各事業年度に係る所得割等又は収入割等を納付する場合には、当該税額に、当該各事業年度終了の日後二月を経過した日から第七十二条の二十五第三項又は第五項の規定により延長された当該事業税の申告書の提出期限までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-72-45-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-1
A corporation to which Article 72-25, paragraph (3) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraph (2); the same applies hereinafter in this paragraph) or paragraph (5) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (6); the same applies hereinafter in this paragraph) applies must, when paying the income levy, etc. or revenue levy, etc. for each business year to which it applies, pay it with an amount of delinquency charge added to that tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day on which two months have elapsed after the last day of that business year to the deadline for filing the return for that enterprise tax extended pursuant to Article 72-25, paragraph (3) or (5), by a rate of 7.3 percent per annum.
machine translation, not official
**第二項** 第七十二条の四十四第四項の規定は、前項の延滞金額について準用する。この場合において、同条第四項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人についてされた当該増額更正により納付すべき事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が第七十二条の四十五の二第一項の各事業年度終了の日後二月を経過した日より前である場合には、同日）から同条第一項の申告書の提出期限までの期間」と読み替えるものとする。
art-72-45-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-2
The provisions of Article 72-44, paragraph (4) apply mutatis mutandis to the amount of delinquency charge in the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i))" in paragraph (4) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under paragraph (1) of that Article".
machine translation, not official
**第三項** 前条第三項の規定は、第一項の延滞金額について準用する。この場合において、同条第三項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して提出した修正申告書に係る事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が次条第一項の各事業年度終了の日後二月を経過した日より前である場合には、同日）から次条第一項の申告書の提出期限までの期間」と読み替えるものとする。
art-72-45-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-3
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge in paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order)" in paragraph (3) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under Article 72-45-2, paragraph (1)".
machine translation, not official
### 第七十二条の四十六（法人の事業税の過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File for Corporate Enterprise Tax
caption: machine translation, not official
art-72-46 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46
**第一項** 申告書（第七十二条の二十六第一項本文の規定による予定申告書を除く。以下この項において同じ。）の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正（以下この条において「事業税の更正」という。）があつたとき、又は第七十二条の三十一第二項の規定による修正申告書の提出があつたときは、道府県知事は、当該事業税の更正による不足税額又は当該修正申告により増加した税額（これらの税額の計算の基礎となつた事実のうちに、当該事業税の更正又は修正申告前の税額の計算の基礎とされていなかつたことについて正当な事由があると認められるものがある場合には、その正当な事由があると認められる事実に基づく税額として政令で定めるところにより計算した金額を控除した金額とし、当該事業税の更正又は修正申告前に当該事業税の更正又は修正申告に係る事業税について当初申告書の提出により納付すべき税額を減少させる事業税の更正その他これに類するものとして政令で定める事業税の更正（更正の請求に基づくもののうち法人税に係る更正によらないもの及び法人税に係る更正の請求に基づく更正によるものを除く。）がある場合には、その事業税の当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの金額として政令で定めるところにより計算した金額を控除した金額とする。以下この項において「対象不足税額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額等（当該事業税の更正又は修正申告前に当該事業税の更正又は修正申告に係る法人の事業税について事業税の更正又は第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出があつた場合には、当該事業税の更正による不足税額又は修正申告により増加した税額の合計額（これらの税額の計算の基礎となつた事実のうちに、当該事業税の更正又は修正申告前の税額の計算の基礎とされていなかつたことについて正当な事由があると認められたものがあつたときは、その正当な事由があると認められた事実に基づく税額として政令で定めるところにより計算した金額を控除した金額とし、当該法人の事業税についてその納付すべき税額を減少させる事業税の更正又は事業税の更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額（当該申告書に係る法人の事業税について中間納付額があるときは、当該中間納付額を加算した金額とし、当該申告書に記載された還付金の額に相当する税額があるときは、当該税額を控除した金額とする。）に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足税額等が当該超える部分に相当する金額に満たないときは、当該対象不足税額等）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。ただし、同条第二項の規定による修正申告書の提出があつた場合において、その提出が当該修正申告書に係る事業税額について事業税の更正があるべきことを予知してされたものでないときは、この限りでない。
art-72-46/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-1
Where a return (excluding an interim return under the main clause of Article 72-26, paragraph (1); the same applies hereinafter in this paragraph) has been submitted by its deadline for filing (including where it has been submitted after the deadline for filing and the proviso to the following paragraph or paragraph (8) applies; the same applies hereinafter in this paragraph), and a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) (hereinafter in this Article referred to as a "reassessment of enterprise tax") has been made, or an amended return under Article 72-31, paragraph (2) has been submitted, the prefectural governor must collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax shortfall resulting from that reassessment of enterprise tax or the tax amount increased by that amended return (the amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds, where, among the facts forming the basis for calculating those tax amounts, there are any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that reassessment of enterprise tax or amended return; and, where, before that reassessment of enterprise tax or amended return, there has been a reassessment of enterprise tax that reduces the tax payable by the submission of the original return for the enterprise tax relating to that reassessment of enterprise tax or amended return, or another reassessment of enterprise tax specified by Cabinet Order as similar thereto (excluding, among those based on a request for reassessment, those not made by a reassessment relating to corporation tax, and those made by a reassessment based on a request for reassessment relating to corporation tax), the amount after deducting the amount calculated as provided by Cabinet Order as the amount up to the tax amount relating to the original return of that enterprise tax (including the tax amount equivalent to the amount of a refund); hereinafter in this paragraph referred to as the "covered tax shortfall, etc.") by a rate of 10 percent (where that covered tax shortfall, etc. (where, before that reassessment of enterprise tax or amended return, a reassessment of enterprise tax, or the submission of an amended return under Article 72-31, paragraph (2) or (3), has been made with respect to the corporate enterprise tax of the corporation relating to that reassessment of enterprise tax or amended return, the amount obtained by adding the total of the tax shortfalls resulting from those reassessments of enterprise tax and the tax amounts increased by those amended returns (the amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds, where, among the facts forming the basis for calculating those tax amounts, there were any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that reassessment of enterprise tax or amended return; and, where there has been a reassessment of enterprise tax that reduces the tax payable for the corporate enterprise tax of that corporation, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment of enterprise tax, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby)) exceeds the larger of the amount equivalent to the tax amount relating to the return in the case where the return has been submitted by its deadline for filing (where there is an interim payment for the corporate enterprise tax of the corporation relating to that return, the amount after adding that interim payment, and where there is a tax amount equivalent to the amount of a refund stated in that return, the amount after deducting that tax amount) and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the portion equivalent to the excess (where that covered tax shortfall, etc. is less than the amount equivalent to that excess portion, that covered tax shortfall, etc.) by a rate of 5 percent). However, this does not apply where an amended return under Article 72-31, paragraph (2) has been submitted and that submission was not made having foreseen that a reassessment of enterprise tax would be made with respect to the enterprise tax amount relating to that amended return.
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、道府県知事は、当該各号に規定する申告、決定又は更正により納付すべき税額（第二号又は第三号の場合において、これらの税額の計算の基礎となつた事実のうちに、当該修正申告前又は更正前の税額の計算の基礎とされていなかつたことについて正当な事由があると認められるものがあるときは、その正当な事由があると認められる事実に基づく税額として政令で定めるところにより計算した金額を控除した税額。第五項において「納付すべき税額」という。）に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な事由があると認められる場合は、この限りでない。
art-72-46/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
In any of the following cases, the prefectural governor must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount payable as a result of the filing, determination or reassessment prescribed in each item (in the case of item (ii) or (iii), where, among the facts forming the basis for calculating those tax amounts, there are any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that amended return or reassessment, the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds; referred to in paragraph (5) as the "tax payable") by a rate of 15 percent; provided, however, that this does not apply where it is found that there were justifiable grounds for the return not having been submitted by its deadline for filing.
machine translation, not official
**一** 申告書の提出期限後にその提出があつた場合又は第七十二条の三十九第二項、第七十二条の四十一第二項若しくは第七十二条の四十一の二第二項の規定による決定があつた場合
art-72-46/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-1
where a return is submitted after its deadline for filing, or a determination under Article 72-39, paragraph (2), Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2) is made;
machine translation, not official
**二** 申告書の提出期限後にその提出があつた後において第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は事業税の更正があつた場合
art-72-46/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-2
where, after a return has been submitted after its deadline for filing, an amended return under Article 72-31, paragraph (2) or (3) is submitted or a reassessment of enterprise tax is made;
machine translation, not official
**三** 第七十二条の三十九第二項、第七十二条の四十一第二項又は第七十二条の四十一の二第二項の規定による決定があつた後において第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九第三項、第七十二条の四十一第三項若しくは第七十二条の四十一の二第三項の規定による更正があつた場合
art-72-46/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-3
where, after a determination under Article 72-39, paragraph (2), Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2) has been made, an amended return under Article 72-31, paragraph (2) or (3) is submitted, or a reassessment under Article 72-39, paragraph (3), Article 72-41, paragraph (3) or Article 72-41-2, paragraph (3) is made.
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納付すべき税額（同項第二号又は第三号の場合において、これらの規定に規定する修正申告又は事業税の更正前にされた当該法人の事業税に係る申告書の提出期限後の申告又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定により納付すべき税額の合計額（当該納付すべき税額の計算の基礎となつた事実のうちに当該修正申告又は事業税の更正前の税額の計算の基礎とされていなかつたことについて正当な事由があると認められるものがあるときはその正当な事由があると認められる事実に基づく税額として政令で定めるところにより計算した金額を控除した税額とし、当該納付すべき税額を減少させる事業税の更正又は事業税の更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときはこれらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納付税額」という。）を加算した金額。次項において「加算後累積納付税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-72-46/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-3
Where, in a case falling under the preceding paragraph (excluding where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), the tax payable prescribed in the preceding paragraph (in the case of item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts payable by a filing after the deadline for filing the return relating to the corporate enterprise tax of that corporation made before the amended return or reassessment of enterprise tax prescribed in those items, or by a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) (the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on the facts found to have justifiable grounds, where, among the facts forming the basis for calculating those tax amounts payable, there are any found to have justifiable grounds for not having been made the basis for calculating the tax amount before that amended return or reassessment of enterprise tax; and, where there has been a reassessment of enterprise tax that reduces the tax payable, or a change of the original disposition by a ruling or judgment on a request for review or suit relating to a reassessment of enterprise tax, the amount after deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to in the following paragraph as the "cumulative paid tax amount"); referred to in the following paragraph as the "cumulative paid tax amount after addition") exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding that paragraph, the amount obtained by adding, to the amount calculated pursuant to that paragraph, the amount calculated by multiplying the portion equivalent to the excess (where the tax payable prescribed in that paragraph is less than the amount equivalent to that excess portion, that tax payable) by a rate of 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額（還付金の額に相当する税額を含む。）の計算の基礎とされていなかつたことについて当該納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納付税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納付税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-72-46/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4
Where, in a case falling under paragraph (2), the cumulative paid tax amount after addition (where, among the facts forming the basis for calculating that cumulative paid tax amount after addition, there are any found to be without grounds attributable to the taxpayer for not having been made the basis for calculating the tax amount (including the tax amount equivalent to the amount of a refund) before the filing, determination or reassessment prescribed in the items of that paragraph, the tax amount after deducting the amount calculated as provided by Cabinet Order as the tax amount based on those facts) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts listed in the following items and multiplying each by the rate specified in the respective item, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts listed in those items and multiplying each by the rate specified in the respective item.
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-72-46/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4/item-1
the amount equivalent to the portion of 500,000 yen or less: a rate of 15 percent;
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-72-46/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4/item-2
the amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent;
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-72-46/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4/item-3
the amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent.
machine translation, not official
**第五項** 第二項の規定に該当する場合（次項各号に該当する場合を除く。）において、次の各号のいずれかに該当するときは、第二項に規定する不申告加算金額は、前三項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、納付すべき税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。
art-72-46/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5
Where, in a case falling under paragraph (2) (excluding a case falling under any item of the following paragraph), any of the following items applies, the amount of additional charge for failure to file prescribed in paragraph (2) is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated pursuant to those provisions, the amount calculated by multiplying the tax payable by a rate of 10 percent.
machine translation, not official
**一** 申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出（当該修正申告書の提出がその提出期限までにあつた場合を除く。次号において同じ。）又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、事業税について、不申告加算金（次項各号に該当する場合において徴収されたものを除く。次号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-72-46/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5/item-1
where an additional charge for failure to file (excluding one collected in a case falling under any item of the following paragraph; the same applies in the following item) or a substantial additional charge (referred to in Article 72-47, paragraph (3), item (i) as "additional charge for failure to file, etc.") has been collected with respect to enterprise tax during the period from the day before the day on which a return was submitted after its deadline for filing, an amended return under Article 72-31, paragraph (2) or (3) was submitted (excluding where the submission of that amended return was made by its deadline for filing; the same applies in the following item), or a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) was made, to the day five years before that day;
machine translation, not official
**二** 申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定に係る事業年度の開始の日の属する年の前年及び前々年に開始した事業年度に係る事業税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この号及び次条第三項第二号において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-72-46/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5/item-2
where an additional charge for failure to file or a substantial additional charge (limited to one to which Article 72-47, paragraph (2) applies) (hereinafter in this item and in Article 72-47, paragraph (3), item (ii) referred to as the "specified additional charge for failure to file, etc.") has been collected with respect to enterprise tax for the business years that began in the year before, and the year before that, the year including the first day of the business year relating to the submission of a return after its deadline for filing, the submission of an amended return under Article 72-31, paragraph (2) or (3), or the reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), or where it is found that a determination relating to a specified additional charge for failure to file, etc. should be made.
machine translation, not official
**第六項** 次の各号に掲げる場合には、当該各号に定める税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-72-46/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6
In the cases listed in the following items, the amount of additional charge for failure to file prescribed in paragraph (2) relating to the tax amount specified in each item is, notwithstanding paragraphs (2) through (4), the amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
machine translation, not official
**一** 申告書の提出期限後のその提出又は第七十二条の三十一第二項の規定による修正申告書の提出があり、かつ、その提出が当該申告書又は修正申告書に係る事業税額について第七十二条の三十九、第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定による更正又は決定があるべきことを予知してされたものでない場合 当該申告書又は修正申告書に係る税額
art-72-46/par-6/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6/item-1
where a return is submitted after its deadline for filing, or an amended return is submitted under Article 72-31, paragraph (2), and that submission was not made in anticipation that a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) would be made with respect to the amount of enterprise tax pertaining to that return or amended return: the amount of tax pertaining to that return or amended return;
machine translation, not official
**二** 第七十二条の三十一第三項の規定による修正申告書の提出があつた場合（当該修正申告書の提出がその提出期限後にあつた場合を除く。） 当該修正申告書に係る税額
art-72-46/par-6/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6/item-2
where an amended return is submitted under Article 72-31, paragraph (3) (excluding where the amended return was submitted after its deadline for filing): the amount of tax pertaining to that amended return.
machine translation, not official
**第七項** 道府県知事は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、これを納税者に通知しなければならない。
art-72-46/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-7
Where the prefectural governor has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2), the governor must without delay notify the taxpayer of it.
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-72-46/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-8
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
machine translation, not official
### 第七十二条の四十七（法人の事業税の重加算金） — Substantial Additional Charge for Corporate Enterprise Tax
caption: machine translation, not official
art-72-47 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47
**第一項** 前条第一項の規定に該当する場合において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書を提出し、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、道府県知事は、政令で定めるところにより、前条第一項に規定する過少申告加算金額の計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る過少申告加算金額に代えて、当該税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-72-47/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-1
Where paragraph (1) of the preceding Article applies, and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has submitted a return, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as a "written request for reassessment"), the prefectural governor must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement on the tax deficiency resulting from the reassessment of enterprise tax that should form the basis for calculating the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, or on the amount of tax increased by the amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 35 percent.
machine translation, not official
**第二項** 前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、若しくは更正請求書を提出したときは、道府県知事は、前条第二項に規定する不申告加算金額の計算の基礎となるべき税額（その税額の一部が、その計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る不申告加算金額に代えて、当該税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-72-47/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
Where paragraph (2) of the preceding Article applies (excluding where the proviso to that paragraph applies), and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has failed to submit a return by its deadline for filing, or has submitted it after the deadline for filing, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file on the amount of tax that should form the basis for calculating the amount of additional charge for failure to file prescribed in paragraph (2) of the preceding Article (where it is clear that part of that amount of tax is based on facts that should form the basis for its calculation and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 40 percent.
machine translation, not official
**第三項** 前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、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、第一項の規定に該当するときは同項に規定する計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額（その税額の一部が、その計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に、それぞれ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。
art-72-47/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3
Where paragraphs (1) and (2) apply and the taxpayer falls under any of the following items (item (i) only where paragraph (1) applies), notwithstanding those provisions, the amount of substantial additional charge prescribed in paragraphs (1) and (2) is the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, where paragraph (1) applies, the tax deficiency resulting from the reassessment of enterprise tax, or the amount of tax increased by the amended return, that should form the basis for calculation prescribed in paragraph (1) (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), and, where paragraph (2) applies, the amount of tax that should form the basis for calculation prescribed in paragraph (2) (where it is clear that part of that amount of tax is based on facts that should form the basis for its calculation and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised).
machine translation, not official
**一** 前二項に規定する事業税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、事業税について、不申告加算金等を徴収されたことがある場合
art-72-47/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3/item-1
where, during the period back to the day five years before, counting from the day preceding the day on which, on the basis of facts that were concealed or disguised and that should form the basis for calculating the amount of enterprise tax prescribed in paragraphs (1) and (2), a return was submitted after its deadline for filing, an amended return was submitted under Article 72-31, paragraph (2) or (3), or a reassessment or determination was made under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), an additional charge for failure to file, etc. has been collected with respect to enterprise tax;
machine translation, not official
**二** 申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定に係る事業年度の開始の日の属する年の前年及び前々年に開始した事業年度に係る事業税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-72-47/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3/item-2
where a specified additional charge for failure to file, etc. has been collected, or it is found that a determination should be made concerning a specified additional charge for failure to file, etc., with respect to enterprise tax for the business years that began in the year preceding, and the year before the year preceding, the year containing the start date of the business year pertaining to the submission of a return after its deadline for filing, the submission of an amended return under Article 72-31, paragraph (2) or (3), or a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3).
machine translation, not official
**第四項** 道府県知事は、前三項の規定に該当する場合において、申告書又は第七十二条の三十一第二項の規定による修正申告書の提出について前条第一項ただし書又は第六項各号に掲げる場合に該当するときは、当該申告により納付すべき税額又は当該修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）を基礎として計算した重加算金額を徴収しない。
art-72-47/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-4
Where the preceding three paragraphs apply, and the submission of a return or of an amended return under Article 72-31, paragraph (2) falls under the proviso to paragraph (1) of the preceding Article or a case listed in the items of paragraph (6) of that Article, the prefectural governor is not to collect the amount of substantial additional charge calculated on the basis of the amount of tax to be paid by that filing or the amount of tax increased by that amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised).
machine translation, not official
**第五項** 道府県知事は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを納税者に通知しなければならない。
art-72-47/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-5
Where the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must without delay notify the taxpayer of it.
machine translation, not official
### 第七十二条の四十八（分割法人の申告納付等） — Filing and Payment, etc. by Corporations with Offices in Two or More Prefectures
caption: machine translation, not official
art-72-48 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48
**第一項** 二以上の道府県において事務所又は事業所を設けて事業を行う法人（以下この条において「分割法人」という。）は、第七十二条の二十五、第七十二条の二十六（第五項を除く。）、第七十二条の二十八若しくは第七十二条の二十九の規定により事業税を申告納付し、又は第七十二条の三十一第二項若しくは第三項の規定により事業税を修正申告納付する場合には、当該事業に係る課税標準額の総額（第七十二条の二十四の七第一項第三号に掲げる法人で各事業年度の所得の総額が年四百万円（当該法人の当該事業年度が一年に満たない場合には、同条第六項の規定を適用して計算した金額。以下この項において同じ。）を超え年八百万円（当該法人の当該事業年度が一年に満たない場合には、同条第六項の規定を適用して計算した金額。以下この項において同じ。）以下のもの又は同条第一項第二号に掲げる法人で各事業年度の所得の総額が年四百万円を超えるものにあつては、当該各事業年度の所得の総額を年四百万円以下の部分の金額及び年四百万円を超える部分の金額に区分した金額とし、同項第三号に掲げる法人で各事業年度の所得の総額が年八百万円を超えるものにあつては、当該各事業年度の所得の総額を年四百万円以下の部分の金額、年四百万円を超え年八百万円以下の部分の金額及び年八百万円を超える部分の金額に区分した金額とする。以下法人の行う事業に対する事業税について同じ。）を分割基準により関係道府県ごとに分割し、その分割した額を課税標準として、関係道府県ごとに事業税額を算定し、これを関係道府県に申告納付し、又は修正申告納付しなければならない。この場合において、関係道府県知事に提出すべき申告書又は修正申告書には、総務省令で定める課税標準額の総額の分割に関する明細書を添付しなければならない。
art-72-48/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
A corporation that conducts business with offices or places of business established in two or more prefectures (hereinafter in this Article referred to as a "corporation with offices in two or more prefectures"), when it files and pays enterprise tax under Article 72-25, Article 72-26 (excluding paragraph (5)), Article 72-28 or Article 72-29, or files and pays enterprise tax by an amended return under Article 72-31, paragraph (2) or (3), must apportion the total tax base amount pertaining to that business (for a corporation listed in Article 72-24-7, paragraph (1), item (iii) whose total income for each business year exceeds 4,000,000 yen per year (or, where the business year of that corporation is less than one year, the amount calculated by applying paragraph (6) of that Article; the same applies hereinafter in this paragraph) and is 8,000,000 yen or less per year (or, where the business year of that corporation is less than one year, the amount calculated by applying paragraph (6) of that Article; the same applies hereinafter in this paragraph), or for a corporation listed in item (ii) of that paragraph whose total income for each business year exceeds 4,000,000 yen per year, the amount obtained by dividing the total income for each business year into the portion of 4,000,000 yen or less per year and the portion exceeding 4,000,000 yen per year, and for a corporation listed in item (iii) of that paragraph whose total income for each business year exceeds 8,000,000 yen per year, the amount obtained by dividing the total income for each business year into the portion of 4,000,000 yen or less per year, the portion exceeding 4,000,000 yen and 8,000,000 yen or less per year, and the portion exceeding 8,000,000 yen per year; the same applies hereinafter with respect to enterprise tax on a business conducted by a corporation) among the relevant prefectures on the basis of the apportionment basis, calculate the amount of enterprise tax for each relevant prefecture taking the apportioned amount as the tax base, and file and pay it, or file and pay it by amended return, to the relevant prefectures. In this case, a detailed statement on the apportionment of the total tax base amount, as specified by Order of the Ministry of Internal Affairs and Communications, must be attached to the return or amended return to be submitted to the relevant prefectural governor.
machine translation, not official
**第二項** 分割法人の事業年度の期間が六月を超える場合（当該分割法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度が六月を超え、かつ、当該通算親法人事業年度開始の日以後六月を経過した日において当該分割法人に係る通算親法人との間に通算完全支配関係がある場合）には、当該分割法人が第七十二条の二十六第一項本文の規定により関係道府県に申告納付すべき事業税額又は当該申告納付に係る修正申告納付すべき事業税額は、前項の規定にかかわらず、関係道府県ごとの当該事業年度の前事業年度の事業税として納付した税額及び納付すべきことが確定した税額の合計額を当該事業年度の前事業年度の月数で除して得た額に中間期間の月数を乗じて計算した額に相当する額とする。ただし、当該分割法人の六月経過日の前日現在において関係道府県に所在する事務所若しくは事業所が移動その他の事由により当該事業年度の前事業年度の関係道府県に所在する事務所若しくは事業所と異なる場合又は六月経過日の前日現在における関係道府県ごとの分割基準の数値が当該事業年度の前事業年度の関係道府県ごとの分割基準の数値と著しく異なると認める場合には、当該分割法人が第七十二条の二十六第一項本文の規定により関係道府県に申告納付すべき事業税額又は当該申告納付に係る修正申告納付すべき事業税額は、当該事業年度の前事業年度の事業税として納付した税額及び納付すべきことが確定した税額の合計額の算定の基礎となつた課税標準額の総額を当該事業年度の前事業年度の月数で除して得た額に中間期間の月数を乗じて計算した額に相当する額を同項ただし書の規定による申告納付をする法人に準じて前項の規定により関係道府県ごとに分割した額を課税標準として算定した税額とすることができる。
art-72-48/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
Where the period of the business year of a corporation with offices in two or more prefectures exceeds six months (where that corporation is a group tax sharing subsidiary corporation, where the business year of the group tax sharing parent corporation containing the start date of that business year exceeds six months and, on the day on which six months have elapsed from the start date of that business year of the group tax sharing parent corporation, there is a group tax sharing full controlling interest between that corporation and the group tax sharing parent corporation pertaining to it), notwithstanding the preceding paragraph, the amount of enterprise tax that the corporation is to file and pay to the relevant prefectures under the main clause of Article 72-26, paragraph (1), or the amount of enterprise tax that it is to file and pay by amended return in connection with that filing and payment, is the amount calculated by dividing the total of the amount of tax paid and the amount of tax that has become finalized as payable as enterprise tax for the previous business year, for each relevant prefecture, by the number of months of the previous business year and multiplying the result by the number of months of the interim period. However, where the offices or places of business located in a relevant prefecture as of the day preceding the day on which six months have elapsed differ, owing to relocation or other reason, from the offices or places of business located in that relevant prefecture in the previous business year, or where it is found that the figures of the apportionment basis for each relevant prefecture as of the day preceding the day on which six months have elapsed differ significantly from the figures of the apportionment basis for each relevant prefecture in the previous business year, the amount of enterprise tax that the corporation with offices in two or more prefectures is to file and pay to the relevant prefectures under the main clause of Article 72-26, paragraph (1), or the amount of enterprise tax that it is to file and pay by amended return in connection with that filing and payment, may be the amount of tax calculated by taking as the tax base the amount obtained by dividing the total tax base amount that formed the basis for calculating the total of the amount of tax paid and the amount of tax that has become finalized as payable as enterprise tax for the previous business year by the number of months of the previous business year and multiplying the result by the number of months of the interim period, apportioned among the relevant prefectures under the preceding paragraph in the same manner as for a corporation that files and pays under the proviso to Article 72-26, paragraph (1).
machine translation, not official
**第三項** 前二項の「分割基準」とは、次の各号に掲げる事業の区分に応じ、当該各号に定めるところにより課税標準額の総額を関係道府県ごとに分割する基準をいう。
art-72-48/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3
The "apportionment basis" in the preceding two paragraphs means the basis for apportioning the total tax base amount among the relevant prefectures, as provided in each of the following items according to the category of business set forth in that item.
machine translation, not official
**一** 製造業 課税標準額の総額を申告書又は修正申告書に記載された関係道府県に所在する事務所又は事業所（以下この項から第五項までにおいて「事業所等」という。）の従業者の数に按分すること。
art-72-48/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-1
Manufacturing business: to apportion the total tax base amount in proportion to the number of workers at the offices or places of business located in the relevant prefectures stated in the return or amended return (hereinafter in this paragraph through paragraph (5) referred to as "offices or places of business");
machine translation, not official
**二** 電気供給業 次に掲げる事業の区分に応じ、それぞれ次に定めるところにより課税標準額の総額を関係道府県ごとに分割すること。
art-72-48/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2
Electricity supply business: to apportion the total tax base amount among the relevant prefectures as provided below according to the category of business listed below;
machine translation, not official
**イ** 小売電気事業等 課税標準額の総額の二分の一に相当する額を事業所等の数に、課税標準額の総額の二分の一に相当する額を事業所等の従業者の数に按分すること。
art-72-48/par-3/item-2/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-1
Retail electricity business, etc.: to apportion an amount equivalent to one half of the total tax base amount in proportion to the number of offices or places of business, and an amount equivalent to one half of the total tax base amount in proportion to the number of workers at offices or places of business;
machine translation, not official
**ロ** 電気事業法第二条第一項第八号に規定する一般送配電事業（第九項第一号及び第二号において「一般送配電事業」という。）、同条第一項第十号に規定する送電事業（第九項第一号及び第二号において「送電事業」という。）（これに準ずるものとして総務省令で定めるものを含む。）、同条第一項第十一号の二に規定する配電事業（第九項第一号及び第二号において「配電事業」という。）及び同条第一項第十二号に規定する特定送配電事業 次に掲げる場合の区分に応じ、それぞれ次に定めるところにより課税標準額の総額を関係道府県ごとに分割すること。
art-72-48/par-3/item-2/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-2
General electricity transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) of the Electricity Business Act (referred to in paragraph (9), items (i) and (ii) as "general electricity transmission and distribution business"), electricity transmission business prescribed in item (x) of that paragraph (referred to in paragraph (9), items (i) and (ii) as "electricity transmission business") (including what is specified by Order of the Ministry of Internal Affairs and Communications as equivalent to it), electricity distribution business prescribed in item (xi)-2 of that paragraph (referred to in paragraph (9), items (i) and (ii) as "electricity distribution business") and specified electricity transmission and distribution business prescribed in item (xii) of that paragraph: to apportion the total tax base amount among the relevant prefectures as provided below according to the category of cases listed below;
machine translation, not official
**（１）** （２）に掲げる場合以外の場合 課税標準額の総額の四分の三に相当する額を事業所等の所在する道府県において発電所又は蓄電用の施設の発電等用電気工作物（電気事業法第二条第一項第五号ロに規定する発電等用電気工作物をいう。（２）において同じ。）と電気的に接続している電線路（総務省令で定める要件に該当するものに限る。（２）及び次項第三号において同じ。）の電力の容量（キロワットで表した容量をいう。同号において同じ。）に、課税標準額の総額の四分の一に相当する額を事業所等の固定資産の価額に按分すること。
art-72-48/par-3/item-2/sub-2/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-2/sub2-1
In cases other than the case listed in (2): to apportion an amount equivalent to three quarters of the total tax base amount in proportion to the electric capacity (meaning capacity expressed in kilowatts; the same applies in item (iii) of the following paragraph) of electric lines (limited to those meeting the requirements specified by Order of the Ministry of Internal Affairs and Communications; the same applies in (2) and item (iii) of the following paragraph) that are electrically connected to electric facilities for power generation, etc. (meaning electric facilities for power generation, etc. prescribed in Article 2, paragraph (1), item (v), (b) of the Electricity Business Act; the same applies in (2)) of a power station or a facility for electricity storage in the prefecture where the offices or places of business are located, and an amount equivalent to one quarter of the total tax base amount in proportion to the value of the fixed assets of offices or places of business;
machine translation, not official
**（２）** 事業所等の所在するいずれの道府県においても発電所又は蓄電用の施設の発電等用電気工作物と電気的に接続している電線路がない場合 課税標準額の総額を事業所等の固定資産の価額に按分すること。
art-72-48/par-3/item-2/sub-2/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-2/sub2-2
In the case where, in none of the prefectures where the offices or places of business are located, there is an electric line electrically connected to electric facilities for power generation, etc. of a power station or a facility for electricity storage: to apportion the total tax base amount in proportion to the value of the fixed assets of offices or places of business;
machine translation, not official
**ハ** 発電事業等及び特定卸供給事業 次に掲げる場合の区分に応じ、それぞれ次に定めるところにより課税標準額の総額を関係道府県ごとに分割すること。
art-72-48/par-3/item-2/sub-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-3
Power generation business, etc. and specified wholesale supply business: to apportion the total tax base amount among the relevant prefectures as provided below according to the category of cases listed below;
machine translation, not official
**（１）** （２）に掲げる場合以外の場合 課税標準額の総額の四分の三に相当する額を事業所等の固定資産で発電所又は蓄電用の施設の用に供するものの価額に、課税標準額の総額の四分の一に相当する額を事業所等の固定資産の価額に按分すること。
art-72-48/par-3/item-2/sub-3/sub2-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-3/sub2-1
In cases other than the case listed in (2): to apportion an amount equivalent to three quarters of the total tax base amount in proportion to the value of the fixed assets of offices or places of business that are used for a power station or a facility for electricity storage, and an amount equivalent to one quarter of the total tax base amount in proportion to the value of the fixed assets of offices or places of business;
machine translation, not official
**（２）** 事業所等の固定資産で発電所又は蓄電用の施設の用に供するものがない場合 課税標準額の総額を事業所等の固定資産の価額に按分すること。
art-72-48/par-3/item-2/sub-3/sub2-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2/sub-3/sub2-2
In the case where there are no fixed assets of offices or places of business that are used for a power station or a facility for electricity storage: to apportion the total tax base amount in proportion to the value of the fixed assets of offices or places of business;
machine translation, not official
**三** ガス供給業及び倉庫業 課税標準額の総額を事業所等の固定資産の価額に按分すること。
art-72-48/par-3/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-3
Gas supply business and warehousing business: to apportion the total tax base amount in proportion to the value of the fixed assets of offices or places of business;
machine translation, not official
**四** 鉄道事業及び軌道事業 課税標準額の総額を事業所等の所在する道府県における軌道の延長キロメートル数に按分すること。
art-72-48/par-3/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-4
Railway business and track business: to apportion the total tax base amount in proportion to the length in kilometers of track in the prefectures where the offices or places of business are located;
machine translation, not official
**五** 前各号に掲げる事業以外の事業 課税標準額の総額の二分の一に相当する額を事業所等の数に、課税標準額の総額の二分の一に相当する額を事業所等の従業者の数に按分すること。
art-72-48/par-3/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-5
Business other than those listed in the preceding items: to apportion an amount equivalent to one half of the total tax base amount in proportion to the number of offices or places of business, and an amount equivalent to one half of the total tax base amount in proportion to the number of workers at offices or places of business.
machine translation, not official
**第四項** 前項に規定する分割基準（以下この款において「分割基準」という。）の数値の算定については、次の各号に掲げる区分に応じ、当該各号に定めるところによる。
art-72-48/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4
The numerical value of the apportionment basis prescribed in the preceding paragraph (hereinafter referred to as the "apportionment basis" in this Subsection) is to be calculated, in accordance with the categories set out in the following items, as provided for in the relevant item.
machine translation, not official
**一** 従業者の数 事業年度終了の日現在における数値。ただし、資本金の額又は出資金の額が一億円以上の製造業を行う法人の工場である事業所等については、当該数値に当該数値（当該数値が奇数である場合には、当該数値に一を加えた数値）の二分の一に相当する数値を加えた数値
art-72-48/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4/item-1
Number of workers: the figure as of the last day of the business year; provided, however, that for an office or place of business that is a factory of a corporation conducting a manufacturing business whose amount of stated capital or amount of capital contributions is 100,000,000 yen or more, the figure obtained by adding to that figure a figure equivalent to one half of that figure (or, where that figure is an odd number, one half of the figure obtained by adding one to that figure);
machine translation, not official
**二** 事業所等の数 事業年度に属する各月の末日現在における数値を合計した数値（当該事業年度中に月の末日が到来しない場合には、当該事業年度終了の日現在における数値）
art-72-48/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4/item-2
Number of offices or places of business: the figure obtained by totaling the figures as of the last day of each month belonging to the business year (where no month ends during that business year, the figure as of the last day of that business year);
machine translation, not official
**三** 電線路の電力の容量、固定資産の価額及び軌道の延長キロメートル数 事業年度終了の日現在における数値
art-72-48/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4/item-3
Electric power capacity of electric lines, value of fixed assets, and length of track in kilometers: the figure as of the last day of the business year.
machine translation, not official
**第五項** 次の各号に掲げる事業所等については、当該各号に定める数（その数に一人に満たない端数を生じたときは、これを一人とする。）を前項第一号に掲げる従業者の数とみなす。
art-72-48/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5
For the offices or places of business set out in the following items, the number specified in the relevant item (where a fraction of less than one person arises in that number, it is to be counted as one person) is deemed to be the number of workers set out in item (i) of the preceding paragraph.
machine translation, not official
**一** 事業年度の中途において新設された事業所等 当該事業年度終了の日現在における従業者の数に、当該事業年度の月数に対する当該事業所等が新設された日から当該事業年度終了の日までの月数の割合を乗じて得た数
art-72-48/par-5/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5/item-1
An office or place of business newly established in the middle of a business year: the number obtained by multiplying the number of workers as of the last day of that business year by the ratio of the number of months from the day on which that office or place of business was newly established to the last day of that business year to the number of months in that business year;
machine translation, not official
**二** 事業年度の中途において廃止された事業所等 当該廃止の日の属する月の直前の月の末日現在における従業者の数に、当該事業年度の月数に対する当該廃止された事業所等が当該事業年度中において所在していた月数の割合を乗じて得た数
art-72-48/par-5/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5/item-2
An office or place of business abolished in the middle of a business year: the number obtained by multiplying the number of workers as of the last day of the month immediately preceding the month in which the day of that abolition falls by the ratio of the number of months during which that abolished office or place of business was located in that business year to the number of months in that business year;
machine translation, not official
**三** 事業年度中を通じて従業者の数に著しい変動がある事業所等として政令で定める事業所等 当該事業年度に属する各月の末日現在における従業者の数を合計した数を当該事業年度の月数で除して得た数
art-72-48/par-5/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5/item-3
An office or place of business specified by Cabinet Order as one in which the number of workers fluctuates significantly throughout the business year: the number obtained by dividing the total of the numbers of workers as of the last day of each month belonging to that business year by the number of months in that business year.
machine translation, not official
**第六項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-72-48/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-6
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
machine translation, not official
**第七項** 第七十二条の二十六第一項ただし書の規定又は第二項ただし書の規定により申告納付すべき法人の中間納付額に係る分割基準について第四項の規定を適用する場合には、当該法人の中間期間を一事業年度とみなす。
art-72-48/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-7
Where paragraph (4) is applied to the apportionment basis relating to the interim payment of a corporation that is to file and pay under the proviso to Article 72-26, paragraph (1) or the proviso to paragraph (2) of that Article, the interim period of that corporation is deemed to be one business year.
machine translation, not official
**第八項** 分割法人が二以上の分割基準を適用すべき事業を併せて行う場合における当該分割法人の事業に係る課税標準額の総額の分割については、これらの事業のうち主たる事業について定められた分割基準によるものとする。
art-72-48/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-8
As for the apportionment of the total tax base amount relating to the business of a corporation with offices in two or more prefectures in the case where that corporation concurrently conducts businesses to which two or more apportionment bases are to be applied, it is to be based on the apportionment basis prescribed for the principal business among those businesses.
machine translation, not official
**第九項** 分割法人が電気供給業を行う場合において、当該電気供給業に係る分割基準が二以上であるときにおける当該分割法人の事業に係る課税標準額の総額の分割については、前項の規定にかかわらず、次の各号に掲げる場合の区分に応じ、当該各号に定める分割基準によるものとする。
art-72-48/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9
As for the apportionment of the total tax base amount relating to the business of a corporation with offices in two or more prefectures in the case where that corporation conducts an electricity supply business and there are two or more apportionment bases relating to that electricity supply business, notwithstanding the preceding paragraph, it is to be based on the apportionment basis specified in the relevant item, in accordance with the categories of cases set out in the following items.
machine translation, not official
**一** 一般送配電事業、送電事業又は配電事業と一般送配電事業、送電事業及び配電事業以外の事業とを併せて行う場合 第三項第二号ロに定める分割基準
art-72-48/par-9/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-1
Where the corporation concurrently conducts a general electricity transmission and distribution business, electricity transmission business or electricity distribution business and a business other than a general electricity transmission and distribution business, electricity transmission business and electricity distribution business: the apportionment basis specified in paragraph (3), item (ii), (b);
machine translation, not official
**二** 発電事業（電気事業法第二条第一項第十四号に規定する発電事業をいう。以下この号において同じ。）と一般送配電事業、送電事業、配電事業及び発電事業以外の事業とを併せて行う場合 第三項第二号ハに定める分割基準
art-72-48/par-9/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-2
Where the corporation concurrently conducts a power generation business (meaning a power generation business prescribed in Article 2, paragraph (1), item (xiv) of the Electricity Business Act; the same applies hereinafter in this item) and a business other than a general electricity transmission and distribution business, electricity transmission business, electricity distribution business and power generation business: the apportionment basis specified in paragraph (3), item (ii), (c);
machine translation, not official
**三** 前二号に掲げる場合以外の場合 電気供給業のうち主たる事業について定められた分割基準
art-72-48/par-9/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-3
In cases other than those set out in the preceding two items: the apportionment basis prescribed for the principal business within the electricity supply business.
machine translation, not official
**第十項** 前項の場合において、分割法人が電気供給業と電気供給業以外の事業とを併せて行うときにおける当該分割法人の事業に係る課税標準額の総額の分割については、前二項の規定にかかわらず、まず、電気供給業又は電気供給業以外の事業のいずれを主たる事業とするかを判定するものとし、当該判定により、電気供給業を主たる事業とするときは、前項各号に掲げる場合の区分に応じ当該各号に定める分割基準によるものとし、電気供給業以外の事業を主たる事業とするときは、当該事業について定められた分割基準によるものとする。
art-72-48/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-10
In the case referred to in the preceding paragraph, as for the apportionment of the total tax base amount relating to the business of a corporation with offices in two or more prefectures in the case where that corporation concurrently conducts an electricity supply business and a business other than an electricity supply business, notwithstanding the preceding two paragraphs, it is first to be determined which of the electricity supply business and the business other than the electricity supply business is its principal business, and, according to that determination, where the electricity supply business is the principal business, the apportionment is to be based on the apportionment basis specified in the relevant item in accordance with the categories of cases set out in the items of the preceding paragraph, and where the business other than the electricity supply business is the principal business, it is to be based on the apportionment basis prescribed for that business.
machine translation, not official
**第十一項** 分割法人が鉄道事業又は軌道事業とこれらの事業以外の事業とを併せて行う場合には、前三項の規定にかかわらず、鉄道事業又は軌道事業に係る部分についてはこれらの事業について定められた分割基準により、これらの事業以外の事業に係る部分についてはこれらの事業以外の事業のうち主たる事業について定められた分割基準により、政令で定めるところにより関係道府県ごとに当該分割法人の事業に係る課税標準額の総額を分割するものとする。
art-72-48/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-11
Where a corporation with offices in two or more prefectures concurrently conducts a railway business or track business and a business other than those businesses, notwithstanding the preceding three paragraphs, the total tax base amount relating to the business of that corporation is to be apportioned for each relevant prefecture, as provided by Cabinet Order, by the apportionment basis prescribed for those businesses with respect to the portion relating to the railway business or track business, and by the apportionment basis prescribed for the principal business among the businesses other than those businesses with respect to the portion relating to the businesses other than those businesses.
machine translation, not official
**第十二項** 前各項に定めるもののほか、課税標準額の総額の分割について必要な事項は、総務省令で定める。
art-72-48/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-12
In addition to what is provided for in the preceding paragraphs, matters necessary for the apportionment of the total tax base amount are specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
### 第七十二条の四十八の二（二以上の道府県において事務所又は事業所を設けて事業を行う法人の課税標準額の総額の更正、決定等） — Reassessment, Determination, etc. of the Total Tax Base Amount of a Corporation Conducting Business with Offices or Places of Business in Two or More Prefectures
caption: machine translation, not official
art-72-48-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2
**第一項** 前条第一項の法人の行う事業に係る課税標準額の総額について第七十二条の三十九、第七十二条の四十一又は第七十二条の四十一の二の規定によつてすべき更正又は決定は、当該法人の主たる事務所又は事業所所在地の道府県知事が行う。
art-72-48-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-1
The reassessment or determination to be made under Article 72-39, Article 72-41 or Article 72-41-2 with respect to the total tax base amount relating to the business conducted by a corporation set forth in paragraph (1) of the preceding Article is to be made by the prefectural governor of the prefecture where the principal office or place of business of that corporation is located.
machine translation, not official
**第二項** 関係道府県知事は、前条第一項の法人の行う事業に係る課税標準額の総額について第七十二条の四十一又は第七十二条の四十一の二の規定による更正又は決定をする必要があると認める場合においては、更正又は決定をすべき事由を記載した書類を添えて、当該法人の主たる事務所又は事業所所在地の道府県知事に対し、更正又は決定をすべき旨を請求することができる。この場合において、当該更正又は決定の請求が次の各号のいずれかに該当するときは、当該更正又は決定の請求は、それぞれ当該各号に掲げる日から二月以内にしなければならない。
art-72-48-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-2
The prefectural governor of a relevant prefecture may, where finding it necessary to make a reassessment or determination under Article 72-41 or Article 72-41-2 with respect to the total tax base amount relating to the business conducted by a corporation set forth in paragraph (1) of the preceding Article, request the prefectural governor of the prefecture where the principal office or place of business of that corporation is located, attaching documents stating the grounds for the reassessment or determination, to make the reassessment or determination. In this case, where the request for that reassessment or determination falls under any of the following items, the request for that reassessment or determination must be made within two months from the day set out in the relevant item.
machine translation, not official
**一** 第七十二条の四十一第一項又は第七十二条の四十一の二第一項の規定によつてすべき更正の請求にあつては、申告書又は修正申告書の提出があつた日
art-72-48-2/par-2/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-2/item-1
In the case of a request for reassessment to be made under Article 72-41, paragraph (1) or Article 72-41-2, paragraph (1): the day on which the return or amended return was filed;
machine translation, not official
**二** 第七十二条の四十一第二項又は第七十二条の四十一の二第二項の規定によつてすべき決定の請求にあつては、申告書の提出期限
art-72-48-2/par-2/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-2/item-2
In the case of a request for determination to be made under Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2): the deadline for filing the return;
machine translation, not official
**三** 第七十二条の四十一第三項又は第七十二条の四十一の二第三項の規定によつてすべき更正の請求にあつては、第七十二条の四十一第一項若しくは第七十二条の四十一の二第一項の規定による更正又は第七十二条の四十一第二項若しくは第七十二条の四十一の二第二項の規定による決定があつた日
art-72-48-2/par-2/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-2/item-3
In the case of a request for reassessment to be made under Article 72-41, paragraph (3) or Article 72-41-2, paragraph (3): the day on which the reassessment under Article 72-41, paragraph (1) or Article 72-41-2, paragraph (1), or the determination under Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2), was made.
machine translation, not official
**第三項** 前条第一項の法人の主たる事務所又は事業所所在地の道府県知事は、同項の法人が提出した申告書若しくは修正申告書に係る分割課税標準額（関係道府県ごとに分割された又は分割されるべき課税標準額をいう。以下本条において同じ。）の分割基準又は本項の規定による修正若しくは決定をした分割基準に誤りがあると認める場合（課税標準額の総額についてすべき分割をしなかつた場合を含む。）には、これを修正し、同条第一項の法人が申告書を提出しなかつた場合（第七十二条の二十六第五項の規定により申告書の提出があつたものとみなされる場合を除く。）には、その分割基準を決定するものとする。
art-72-48-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
The prefectural governor of the prefecture where the principal office or place of business of the corporation set forth in paragraph (1) of the preceding Article is located is to, where finding an error in the apportionment basis for the apportioned tax base (meaning the tax base amount apportioned, or to be apportioned, for each relevant prefecture; the same applies hereinafter in this Article) relating to a return or amended return filed by the corporation set forth in that paragraph, or in an apportionment basis corrected or determined under this paragraph (including the case where the apportionment that should have been made of the total tax base amount was not made), correct it, and, where the corporation set forth in paragraph (1) of the preceding Article did not file a return (excluding the case where a return is deemed to have been filed under Article 72-26, paragraph (5)), determine the apportionment basis.
machine translation, not official
**第四項** 前条第一項の法人が主たる事務所又は事業所所在地の道府県知事に申告書若しくは修正申告書を提出した場合又は第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正若しくは決定を受けた場合において、当該申告若しくは修正申告又は当該更正若しくは決定に係る分割課税標準額の分割基準に誤りがあつたこと（課税標準額の総額についてすべき分割をしなかつた場合を含む。）により、分割課税標準額又は事業税額が過大である関係道府県があるときは、当該法人は、総務省令の定めるところにより、当該関係道府県知事に対し、当該過大となつた分割課税標準額又は事業税額につき、第七十二条の三十九、第七十二条の四十一又は第七十二条の四十一の二の規定による更正をすべき旨を請求することができる。
art-72-48-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-4
Where a corporation set forth in paragraph (1) of the preceding Article has filed a return or amended return with the prefectural governor of the prefecture where its principal office or place of business is located, or has been subject to a reassessment or determination under Article 72-39, Article 72-41 or Article 72-41-2, and, due to an error in the apportionment basis for the apportioned tax base relating to that filing of a return or amended return or to that reassessment or determination (including the case where the apportionment that should have been made of the total tax base amount was not made), there is a relevant prefecture for which the apportioned tax base or the amount of enterprise tax is excessive, that corporation may, as provided by Order of the Ministry of Internal Affairs and Communications, request the prefectural governor of that relevant prefecture to make a reassessment under Article 72-39, Article 72-41 or Article 72-41-2 with respect to the apportioned tax base or amount of enterprise tax that has become excessive.
machine translation, not official
**第五項** 前項の規定による更正の請求をしようとする法人は、その請求に係る更正後の第二十条の九の三第六項に規定する課税標準等又は税額等、当該請求に係る更正前の納付すべき税額及び申告書又は修正申告書に記載すべきこの法律の規定による還付金の額に相当する税額その他参考となるべき事項を記載した更正請求書を関係道府県知事に提出しなければならない。
art-72-48-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-5
A corporation intending to make a request for reassessment under the preceding paragraph must submit to the prefectural governor of the relevant prefecture a written request for reassessment stating the tax base, etc. or tax amount, etc. prescribed in Article 20-9-3, paragraph (6) after the reassessment relating to the request, the tax amount to be paid before the reassessment relating to the request, the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return or amended return, and other matters that should serve as reference.
machine translation, not official
**第六項** 関係道府県知事は、分割基準について第三項の規定による修正又は決定の必要があると認めるときは、その事由を記載した書類を添えて、当該法人の主たる事務所又は事業所所在地の道府県知事に対し、分割基準の修正又は決定の請求をすることができる。
art-72-48-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-6
The prefectural governor of a relevant prefecture may, where finding it necessary to make a correction or determination under the provisions of paragraph (3) with respect to the apportionment basis, request the prefectural governor of the prefecture where the principal office or place of business of that corporation is located, attaching documents stating the grounds therefor, to make a correction or determination of the apportionment basis.
machine translation, not official
**第七項** 前条第一項の法人の主たる事務所又は事業所所在地の道府県知事は、当該法人の課税標準額の総額について第二項の規定による更正若しくは決定の請求に係る書類又は当該法人の分割基準について前項の規定による修正若しくは決定の請求に係る書類を受け取つた場合において、必要があると認めたときは、当該法人の課税標準額の総額の更正若しくは決定をし、又は当該法人の分割基準の修正若しくは決定をしなければならない。但し、関係道府県知事と意見を異にする場合においては、当該書類を受け取つた日から二月以内に、自己の意見を附して、当該書類を総務大臣に送付するとともに、その指示を受けなければならない。
art-72-48-2/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-7
Where the prefectural governor of the prefecture where the principal office or place of business of the corporation set forth in paragraph (1) of the preceding Article is located has received documents relating to a request for reassessment or determination under paragraph (2) with respect to the total tax base amount of that corporation, or documents relating to a request for correction or determination under the preceding paragraph with respect to the apportionment basis of that corporation, and finds it necessary, the governor must make a reassessment or determination of the total tax base amount of that corporation, or a correction or determination of the apportionment basis of that corporation; provided, however, that where the governor's opinion differs from that of the prefectural governor of the relevant prefecture, the governor must, within two months from the day on which the governor received those documents, send those documents to the Minister for Internal Affairs and Communications with the governor's own opinion attached, and receive the Minister's instructions.
machine translation, not official
**第八項** 総務大臣は、前項ただし書の規定による指示の請求があつた場合において、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認めたときは、当該法人の主たる事務所又は事業所所在地の道府県知事に対し、その課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の指示をしなければならない。この場合においては、当該法人の主たる事務所又は事業所所在地の道府県知事は、その指示に基いて当該法人の課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定をし、その旨を関係道府県知事に通知するとともに、総務大臣に報告しなければならない。
art-72-48-2/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-8
Where a request for instructions under the proviso to the preceding paragraph has been made, the Minister for Internal Affairs and Communications must, when finding it necessary to make a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, instruct the prefectural governor of the prefecture where the principal office or place of business of that corporation is located to make that reassessment or determination of the total tax base amount or that correction or determination of the apportionment basis. In this case, the prefectural governor of the prefecture where the principal office or place of business of that corporation is located must, based on those instructions, make a reassessment or determination of the total tax base amount of that corporation or a correction or determination of the apportionment basis, notify the prefectural governor of the relevant prefecture to that effect, and report to the Minister for Internal Affairs and Communications.
machine translation, not official
**第九項** 総務大臣は、第七項ただし書の規定による指示の請求があつた場合において、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要がないと認めたときは、その旨を当該法人の主たる事務所又は事業所所在地の道府県知事及び関係道府県知事に通知しなければならない。
art-72-48-2/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-9
Where a request for instructions under the proviso to paragraph (7) has been made, the Minister for Internal Affairs and Communications must, when finding it unnecessary to make a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, notify the prefectural governor of the prefecture where the principal office or place of business of that corporation is located and the prefectural governor of the relevant prefecture to that effect.
machine translation, not official
**第十項** 総務大臣は、第八項前段の指示又は前項の規定による通知をしようとするときは、地方財政審議会の意見を聴かなければならない。
art-72-48-2/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-10
When the Minister for Internal Affairs and Communications intends to give the instructions under the first sentence of paragraph (8) or the notification under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.
machine translation, not official
**第十一項** 第一項又は第三項の規定によつて当該法人の主たる事務所又は事業所所在地の道府県知事がした課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定は、それぞれ関係道府県知事がした課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定とみなす。
art-72-48-2/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-11
A reassessment or determination of the total tax base amount, or a correction or determination of the apportionment basis, made by the prefectural governor of the prefecture where the principal office or place of business of the relevant corporation is located pursuant to the provisions of paragraph (1) or (3) is deemed to be a reassessment or determination of the total tax base amount, or a correction or determination of the apportionment basis, respectively, made by the prefectural governor of the relevant prefecture.
machine translation, not official
**第十二項** 法人の主たる事務所又は事業所所在地の道府県知事は、第一項又は第三項の規定によつて当該法人の課税標準の総額の更正若しくは決定又は分割基準の修正若しくは決定を行つた場合においては、その旨を関係道府県知事に通知しなければならない。
art-72-48-2/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-12
The prefectural governor of the prefecture where the principal office or place of business of a corporation is located must, where the governor has made a reassessment or determination of the total tax base of that corporation, or a correction or determination of the apportionment basis, pursuant to the provisions of paragraph (1) or (3), notify the prefectural governor of the relevant prefecture to that effect.
machine translation, not official
**第十三項** 外国法人に対する前各項の規定の適用については、これらの規定中「主たる事務所又は事業所所在地の道府県知事」とあるのは、「この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事」とする。
art-72-48-2/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-13
In the application of the provisions of the preceding paragraphs to a foreign corporation, the phrase "the prefectural governor of the prefecture where the principal office or place of business is located" in those provisions is deemed to be replaced with "the prefectural governor of the prefecture where the office or place of business at which the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties is located".
machine translation, not official
### 第七十二条の四十九（虚偽の更正の請求に関する罪） — Offenses of False Requests for Reassessment
caption: machine translation, not official
art-72-49 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49
**第一項** 前条第五項に規定する更正請求書に偽りの記載をして関係道府県知事に提出したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-49/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49/par-1
When a person has made false statements in the written request for reassessment prescribed in paragraph (5) of the preceding Article and submitted it to the prefectural governor of a relevant prefecture, 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.
machine translation, not official
**第二項** 法人の代表者又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して、前項の違反行為をしたときは、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。
art-72-49/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49/par-2
Where a representative of a corporation or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-49/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49/par-3
Where 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.
machine translation, not official
### 第七十二条の四十九の二（法人税に関する書類の供覧等） — Inspection of Documents Relating to Corporation Tax, Etc.
caption: machine translation, not official
art-72-49-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-2
**第一項** 道府県知事が事業税の賦課徴収について、政府に対し、事業税の納税義務者又は事業税の納税義務者との間に法人税法第二条第十二号の七の六に規定する完全支配関係（当該納税義務者による同号に規定する完全支配関係を除く。）があると認められる者で法人税の納税義務がある法人が政府に提出した申告書若しくは修正申告書又は政府が当該法人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-72-49-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-2/par-1
Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the Government to allow inspection or recording of a return or amended return submitted to the Government by a person liable for enterprise tax, or by a corporation that is liable for corporation tax and is found to have a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with a person liable for enterprise tax (excluding a full controlling interest held by that person liable for tax prescribed in that item), or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that corporation, the Government is to have the prefectural governor or an official designated by the prefectural governor inspect or record the relevant documents.
machine translation, not official
### 第七十二条の四十九の三（法人の事業税の脱税に関する罪） — Offenses Relating to Evasion of Corporate Enterprise Tax
caption: machine translation, not official
art-72-49-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3
**第一項** 偽りその他不正の行為により法人の行う事業に対する事業税の全部又は一部を免れた場合には、法人の代表者（法人課税信託の受託者である個人を含む。第三項において同じ。）、代理人、使用人その他の従業者で、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-72-49-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-1
Where all or part of the enterprise tax on the business conducted by a corporation has been evaded by deception or other wrongful acts, a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation; the same applies in paragraph (3)), agent, employee or other worker who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が千万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、千万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-72-49-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-2
If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第七十二条の二十五第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項、第三項若しくは第五項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しないことにより、法人の行う事業に対する事業税の全部又は一部を免れた場合には、法人の代表者、代理人、使用人その他の従業者で、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-72-49-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-3
In addition to what is provided for in paragraph (1), where all or part of the enterprise tax on the business conducted by a corporation has been evaded by failing to file, within the deadline for filing the return prescribed in the relevant paragraph, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1) or Article 72-29, paragraph (1), (3) or (5), a representative, agent, employee or other worker of the corporation who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-72-49-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-4
If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第五項** 法人の代表者又は代理人、使用人その他の従業者がその法人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人に対し、当該各項の罰金刑を科する。
art-72-49-3/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-5
Where a representative of a corporation, or an agent, employee or other worker has committed a violation set forth in paragraph (1) or (3) in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation.
machine translation, not official
**第六項** 前項の規定により第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-72-49-3/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-6
The period of prescription in the case where a fine is imposed on a corporation or person for a violation set forth in paragraph (1) or (3) pursuant to the provisions of the preceding paragraph is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
**第七項** 人格のない社団等について第五項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-49-3/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-7
When paragraph (5) applies to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七十二条の四十九の四（法人の事業税の減免） — Reduction or Exemption of Corporate Enterprise Tax
caption: machine translation, not official
art-72-49-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-4
**第一項** 道府県知事は、天災その他特別の事情がある場合において法人の行う事業に対する事業税の減免を必要とすると認める法人その他特別の事情がある法人に限り、当該道府県の条例の定めるところにより、法人の行う事業に対する事業税を減免することができる。
art-72-49-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-4/par-1
A prefectural governor may reduce or exempt the enterprise tax on the business conducted by a corporation, in accordance with the Prefectural Ordinance of that prefecture, only for a corporation that the governor finds to need a reduction or exemption of the enterprise tax on the business it conducts due to a natural disaster or other special circumstances, or another corporation that has special circumstances.
machine translation, not official
### 第七十二条の四十九の五（総務省の職員の法人の事業税に関する調査に係る質問検査権） — Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Relating to Corporate Enterprise Tax
caption: machine translation, not official
art-72-49-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5
**第一項** 第七十二条の四十八の二第八項又は第九項に規定する場合において、総務省の職員で総務大臣が指定する者（以下この条から第七十二条の四十九の十までにおいて「総務省指定職員」という。）は、課税標準額の更正又は決定及びその分割の調査のために必要があるときは、次に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-72-49-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
In the case prescribed in Article 72-48-2, paragraph (8) or (9), an official of the Ministry of Internal Affairs and Communications who is designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 72-49-10 referred to as an "official designated by the Minister for Internal Affairs and Communications") may, where necessary for an examination for the reassessment or determination of the tax base amount and its apportionment, question the following persons, or inspect books and documents or other articles relating to the business of a person set forth in item (i) or (ii), or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 法人の行う事業に対する事業税の納税義務者又は納税義務があると認められる法人
art-72-49-5/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-1
a person liable for enterprise tax on the business conducted by a corporation, or a corporation found to have a tax liability;
machine translation, not official
**二** 前号に規定する法人に金銭又は物品を給付する義務があると認められる者
art-72-49-5/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-2
a person found to be under an obligation to provide money or goods to the corporation prescribed in the preceding item;
machine translation, not official
**三** 前二号に掲げる者以外の者で当該事業税の賦課徴収に関し直接関係があると認められる者
art-72-49-5/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-3
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that enterprise tax.
machine translation, not official
**第二項** 前項第一号に掲げる法人を分割法人とする分割に係る分割承継法人及び同号に掲げる法人を分割承継法人とする分割に係る分割法人は、同項第二号に規定する金銭又は物品を給付する義務があると認められる者に含まれるものとする。
art-72-49-5/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-2
A successor corporation in a company split relating to a company split in which a corporation listed in item (i) of the preceding paragraph is the splitting corporation, and a splitting corporation relating to a company split in which a corporation listed in that item is the successor corporation in a company split, are to be included among the persons found to be under an obligation to provide money or goods prescribed in item (ii) of that paragraph.
machine translation, not official
**第三項** 第一項の場合においては、当該総務省指定職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-72-49-5/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-3
In the case referred to in paragraph (1), the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 総務省指定職員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-72-49-5/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-4
An official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain articles submitted to the official pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 第一項及び前項の規定による総務省指定職員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-72-49-5/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-5
The authority of an official designated by the Minister for Internal Affairs and Communications under paragraph (1) and the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.
machine translation, not official
### 第七十二条の四十九の六（総務省の職員の法人の事業税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Relating to Corporate Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-72-49-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6
**第一項** 総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第七十二条の四十九の八までにおいて「納税義務者」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第七十二条の四十九の八において「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人（税理士法（昭和二十六年法律第二百三十七号）第三十条（同法第四十八条の十六において準用する場合を含む。）の書面を提出している税理士若しくは税理士法人又は同法第五十一条第一項の規定による通知をした弁護士若しくは同条第三項の規定による通知をした弁護士法人若しくは弁護士・外国法事務弁護士共同法人をいう。以下この款及び次款において同じ。）がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
art-72-49-6/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 72-49-8 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 72-49-8 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative (meaning a certified public tax accountant or certified public tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (Act No. 237 of 1951) (including as applied mutatis mutandis pursuant to Article 48-16 of that Act), an attorney who has given the notice under Article 51, paragraph (1) of that Act, or an attorney corporation or joint corporation of attorneys and registered foreign lawyers that has given the notice under paragraph (3) of that Article; the same applies hereinafter in this Subsection and the following Subsection), that tax representative) of that fact and of the following matters.
machine translation, not official
**一** 質問検査等を行う実地の調査（以下この項及び第三項において単に「調査」という。）を開始する日時
art-72-49-6/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-1
the date and time of commencement of the on-site examination in which questioning, inspection, etc. is conducted (hereinafter in this paragraph and paragraph (3) referred to simply as the "examination");
machine translation, not official
**二** 調査を行う場所
art-72-49-6/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-2
the place where the examination is to be conducted;
machine translation, not official
**三** 調査の目的
art-72-49-6/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-3
the purpose of the examination;
machine translation, not official
**四** 法人の行う事業に対する事業税に関する調査である旨
art-72-49-6/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-4
that it is an examination relating to the enterprise tax on the business conducted by a corporation;
machine translation, not official
**五** 調査の対象となる期間
art-72-49-6/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-5
the period subject to the examination;
machine translation, not official
**六** 調査の対象となる帳簿書類その他の物件
art-72-49-6/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-6
the books and documents or other articles subject to the examination;
machine translation, not official
**七** その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
art-72-49-6/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-7
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
machine translation, not official
**第二項** 総務大臣は、前項の規定による通知を受けた納税義務者から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。
art-72-49-6/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-2
When a person liable for tax that has received the notification under the preceding paragraph requests, with reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
machine translation, not official
**第三項** 第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について課税標準額の更正又は決定及びその分割の調査のために必要があることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、同項の規定は、当該事項に関する質問検査等については、適用しない。
art-72-49-6/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-3
The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. regarding matters other than those set forth in items (iii) through (vi) of that paragraph relating to that examination, where that examination has made it necessary to do so for the purpose of an examination for the reassessment or determination of the tax base amount and its apportionment. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters.
machine translation, not official
**第四項** 納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合として総務省令で定める場合に該当するときは、当該納税義務者への第一項の規定による通知は、当該税務代理人に対してすれば足りる。
art-72-49-6/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-4
Where a person liable for tax has a tax representative, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which there is the consent of that person liable for tax, it suffices to give the notice under paragraph (1) to that person liable for tax to that tax representative.
machine translation, not official
**第五項** 納税義務者について税務代理人が数人ある場合において、当該納税義務者がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。
art-72-49-6/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-5
Where a person liable for tax has several tax representatives, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which that person liable for tax has designated a representing tax representative from among those tax representatives, it suffices to give the notice under paragraph (1) to those tax representatives to that representing tax representative.
machine translation, not official
### 第七十二条の四十九の七（事前通知を要しない場合） — Cases Not Requiring Advance Notice
caption: machine translation, not official
art-72-49-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-7
**第一項** 前条第一項の規定にかかわらず、総務大臣が調査の相手方である納税義務者の過去の調査結果の内容又はその営む事業内容に関する情報その他総務大臣が保有する情報に鑑み、違法又は不当な行為を容易にし、正確な事実の把握を困難にするおそれその他法人の行う事業に対する事業税に関する調査の適正な遂行に支障を及ぼすおそれがあると認める場合には、同項の規定による通知を要しない。
art-72-49-7/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-7/par-1
Notwithstanding paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of information held by the Minister, including information on the content of the results of past examinations of the person liable for tax who is the other party to the examination or on the content of the business conducted by that person, that there is a risk of facilitating illegal or improper acts or making it difficult to ascertain accurate facts, or any other risk of hindering the proper conduct of the examination relating to the enterprise tax on the business conducted by a corporation, the notice under that paragraph is not required.
machine translation, not official
### 第七十二条の四十九の八（総務省の職員の法人の事業税に関する調査の終了の際の手続） — Procedures upon Completion of Examinations Relating to Corporate Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-72-49-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8
**第一項** 総務大臣は、法人の行う事業に対する事業税に関する実地の調査を行つた結果、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められない場合には、納税義務者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められない旨を書面により通知するものとする。
art-72-49-8/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8/par-1
When, as a result of an on-site examination relating to the enterprise tax on the business conducted by a corporation, the Minister for Internal Affairs and Communications finds no need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, the Minister is to notify, in writing, a person liable for tax who was the other party to the questioning, inspection, etc. in that examination that no need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis is found at that time.
machine translation, not official
**第二項** 総務大臣は、法人の行う事業に対する事業税に関する調査の結果、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められる場合には、当該納税義務者に対し、その時点において課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められる旨及びその理由を説明するものとする。
art-72-49-8/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8/par-2
When, as a result of an examination relating to the enterprise tax on the business conducted by a corporation, the Minister for Internal Affairs and Communications finds a need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, the Minister is to explain to the person liable for tax concerned that a need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis is found at that time, and the reasons therefor.
machine translation, not official
**第三項** 実地の調査により質問検査等を行つた納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合には、当該納税義務者への第一項又は前項の規定による通知又は説明に代えて、当該税務代理人へのこれらの規定による通知又は説明を行うことができる。
art-72-49-8/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8/par-3
Where a person liable for tax with respect to whom questioning, inspection, etc. were conducted through an on-site examination has a tax representative, and there is the consent of that person liable for tax, the notification or explanation under those provisions may be given to that tax representative in lieu of the notification or explanation to that person liable for tax under paragraph (1) or the preceding paragraph.
machine translation, not official
### 第七十二条の四十九の九（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-72-49-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-9
**第一項** 第七十二条の四十九の五から前条までに定めるもののほか、総務省の職員の法人の事業税に関する調査の実施に関し必要な事項は、政令で定める。
art-72-49-9/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-9/par-1
In addition to what is provided for in Article 72-49-5 through the preceding Article, matters necessary for the conduct of examinations relating to corporate enterprise tax by officials of the Ministry of Internal Affairs and Communications are specified by Cabinet Order.
machine translation, not official
### 第七十二条の四十九の十（法人の事業税に係る総務省の職員の行う検査拒否等に関する罪） — Offenses Relating to Refusal, etc. of Inspections by Officials of the Ministry of Internal Affairs and Communications Concerning Corporate Enterprise Tax
caption: machine translation, not official
art-72-49-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-49-10/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1
In 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:
machine translation, not official
**一** 第七十二条の四十九の五第一項の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-72-49-10/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1/item-1
if the person refuses, obstructs or evades an inspection of books and documents or other articles under Article 72-49-5, paragraph (1);
machine translation, not official
**二** 第七十二条の四十九の五第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-72-49-10/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1/item-2
if the person, in response to a request for presentation or submission of articles under Article 72-49-5, paragraph (1), fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) in which false entries or records have been made;
machine translation, not official
**三** 第七十二条の四十九の五第一項の規定による総務省指定職員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-72-49-10/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1/item-3
if the person gives no answer to, or gives a false answer to, the questioning by an official designated by the Minister for Internal Affairs and Communications under Article 72-49-5, paragraph (1).
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-49-10/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-49-10/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-3
Where 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.
machine translation, not official
## 第三款 個人の事業税に係る課税標準及び税率等 — Subsection 3 Tax Base and Tax Rates, etc. of the Individual Enterprise Tax
heading: machine translation, not official
ch-2/sec-2/subsec-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#ch-2/sec-2/subsec-3
### 第七十二条の四十九の十一（個人の事業税の課税標準） — Tax Base for Individual Enterprise Tax
caption: machine translation, not official
art-72-49-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11
**第一項** 個人の行う事業に対する事業税の課税標準は、当該年度の初日の属する年の前年中における個人の事業の所得による。
art-72-49-11/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11/par-1
The tax base for enterprise tax on the business conducted by an individual is the income from the individual's business in the year preceding the year in which the first day of the relevant fiscal year falls.
machine translation, not official
**第二項** 個人が年の中途において事業を廃止した場合における事業税の課税標準は、前項に規定する所得によるほか、当該年の一月一日から事業の廃止の日までの個人の事業の所得による。
art-72-49-11/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11/par-2
The tax base for enterprise tax in the case where an individual has abolished the business in the middle of a year is, in addition to the income prescribed in the preceding paragraph, the income from the individual's business from January 1 of that year to the day of abolition of the business.
machine translation, not official
### 第七十二条の四十九の十二（個人の事業税の課税標準の算定の方法） — Method of Calculating the Tax Base for Individual Enterprise Tax
caption: machine translation, not official
art-72-49-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12
**第一項** 前条第一項の当該年度の初日の属する年の前年中における個人の事業の所得又は同条第二項の当該年の一月一日から事業の廃止の日までの個人の事業の所得は、それぞれ当該個人の当該年度の初日の属する年の前年中における事業又は当該年の一月一日から事業の廃止の日までの事業に係る総収入金額から必要な経費を控除した金額によるものとし、この法律又は政令で特別の定めをする場合を除くほか、当該年度の初日の属する年の前年中又は当該年の一月一日から事業の廃止の日までの所得税の課税標準である所得につき適用される所得税法第二十六条及び第二十七条（同法第百六十五条第一項の規定によりこれらの規定に準ずる場合を含む。）に規定する不動産所得及び事業所得の計算の例により算定する。ただし、租税特別措置法第二十八条の四の規定の例によらないものとし、第七十二条の二第十項第一号から第五号までに掲げる事業を行う個人が社会保険診療（第七十二条の二十三第三項に規定する社会保険診療をいう。以下この項において同じ。）につき支払を受けた金額は、総収入金額に算入せず、また、当該社会保険診療に係る経費は、必要な経費に算入しない。
art-72-49-12/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
The income from an individual's business in the year preceding the year in which the first day of the relevant fiscal year falls under paragraph (1) of the preceding Article, or the income from an individual's business from January 1 of the relevant year to the day of abolition of the business under paragraph (2) of that Article, is to be the amount obtained by deducting necessary expenses from the gross revenue relating to the business of that individual in the year preceding the year in which the first day of the relevant fiscal year falls, or relating to the business from January 1 of the relevant year to the day of abolition of the business, respectively, and, except as otherwise specially provided for by this Act or Cabinet Order, is to be calculated in accordance with the rules for calculating real property income and business income prescribed in Articles 26 and 27 of the Income Tax Act (including the cases that conform to those provisions pursuant to Article 165, paragraph (1) of that Act), which apply to the income that is the tax base of income tax in the year preceding the year in which the first day of the relevant fiscal year falls, or from January 1 of the relevant year to the day of abolition of the business; provided, however, that the rules of the provisions of Article 28-4 of the Act on Special Measures Concerning Taxation are not to be followed, and the amount received by an individual conducting a business set forth in Article 72-2, paragraph (10), items (i) through (v) for social insurance medical care (meaning social insurance medical care prescribed in Article 72-23, paragraph (3); the same applies hereinafter in this paragraph) is not included in gross revenue, and the expenses relating to that social insurance medical care are not included in necessary expenses.
machine translation, not official
**第二項** 事業を行う個人（所得税法第二条第一項第四十号に規定する青色申告書（以下この節において「個人の青色申告書」という。）を提出することにつき国の税務官署の承認を受けている者に限る。）と生計を一にする親族（当該年度の初日の属する年の前年の十二月三十一日（年の中途において当該親族の死亡又は当該事業の廃止があつた場合には、当該死亡又は廃止の時）において年齢が十五歳未満である者を除く。）で専ら当該個人の行う事業に従事するもの（以下この項において「青色事業専従者」という。）が当該事業から同法第五十七条第二項の書類に記載されている方法に従いその記載されている金額の範囲内において給与の支払を受けた場合には、同条第一項の規定による計算の例により当該個人の事業の所得を算定するものとする。前年分の所得税につき納税義務を負わないと認められたことその他政令で定める理由により同条第二項の書類を提出しなかつた事業税の納税義務者に係る青色事業専従者が当該事業から給与の支払を受けた場合において、第七十二条の五十五の規定による申告（当該申告に係る期限後において事業税の納税通知書が送達される時までにされたものを含む。）をしているとき（同条の規定により申告すべき事項のうちこの項に関する事項についての申告がないことについてやむを得ない事情があると道府県知事が認めるときを含む。）も、同様とする。
art-72-49-12/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-2
Where a relative (excluding one who is under 15 years of age on December 31 of the year preceding the year in which the first day of the relevant fiscal year falls (or, where the relative died or the business was abolished in the middle of the year, at the time of that death or abolition)) whose living expenses are paid from the same resources as an individual conducting a business (limited to one who has obtained the approval of a national tax office to file the blue return prescribed in Article 2, paragraph (1), item (xl) of the Income Tax Act (hereinafter in this Section referred to as an "individual's blue return")) and who is engaged exclusively in the business conducted by that individual (hereinafter in this paragraph referred to as a "relative employed only by a blue-return filer") has received a salary from that business in accordance with the method stated in the document under Article 57, paragraph (2) of that Act and within the range of the amount stated therein, the income of the business of that individual is to be calculated in accordance with the rules for the calculation under paragraph (1) of that Article. The same applies where a relative employed only by a blue-return filer of a person liable for enterprise tax who did not submit the document under Article 57, paragraph (2) of the Income Tax Act because the person was found not to bear tax liability for income tax for the previous year or for other reasons specified by Cabinet Order has received a salary from that business, and the person has made a filing under Article 72-55 (including a filing made after the deadline for that filing but before the time when the tax notice for enterprise tax is delivered) (including the case where the prefectural governor finds that there are unavoidable circumstances for there being no filing concerning matters relating to this paragraph among the matters to be filed under that Article).
machine translation, not official
**第三項** 事業を行う個人（前項の規定に該当する者を除く。）と生計を一にする親族（当該年度の初日の属する年の前年の十二月三十一日（年の中途において当該親族の死亡又は当該事業の廃止があつた場合には、当該死亡又は廃止の時）において年齢が十五歳未満である者を除く。）で専ら当該個人の行う事業に従事するもの（以下この項において「事業専従者」という。）がある場合には、各事業専従者について、次に掲げる金額のうちいずれか低い金額を当該個人の事業の所得の計算上必要な経費とみなす。
art-72-49-12/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
Where there is a relative (excluding one who is under 15 years of age on December 31 of the year preceding the year in which the first day of the relevant fiscal year falls (or, where the relative died or the business was abolished in the middle of the year, at the time of that death or abolition)) whose living expenses are paid from the same resources as an individual conducting a business (excluding a person falling under the preceding paragraph) and who is engaged exclusively in the business conducted by that individual (hereinafter in this paragraph referred to as a "relative employed only in the business"), for each relative employed only in the business, the lower of the amounts set out in the following items is deemed to be an expense necessary for calculating the income of the business of that individual.
machine translation, not official
**一** 次に掲げる事業専従者の区分に応じそれぞれ次に定める金額
art-72-49-12/par-3/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3/item-1
the amount specified in the relevant sub-item below for the following categories of relatives employed only in the business:
machine translation, not official
**イ** 当該事業を行う個人の配偶者である事業専従者 八十六万円
art-72-49-12/par-3/item-1/sub-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3/item-1/sub-1
a relative employed only in the business who is the spouse of the individual conducting that business: 860,000 yen;
machine translation, not official
**ロ** イに掲げる者以外の事業専従者 五十万円
art-72-49-12/par-3/item-1/sub-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3/item-1/sub-2
a relative employed only in the business other than the person set forth in (a): 500,000 yen.
machine translation, not official
**二** 当該個人の事業の所得の金額（この項の規定を適用しないで計算した金額とする。）を事業専従者の数に一を加えた数で除して得た金額
art-72-49-12/par-3/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3/item-2
the amount obtained by dividing the amount of the income of the business of that individual (being the amount calculated without applying the provisions of this paragraph) by the number obtained by adding one to the number of relatives employed only in the business.
machine translation, not official
**第四項** 前項の規定は、第七十二条の五十五の規定による申告（当該申告に係る期限後において事業税の納税通知書が送達される時までにされたものを含む。）をしている場合（同条の規定により申告すべき事項のうち同項に関する事項についての申告がないことについてやむを得ない事情があると道府県知事が認める場合を含む。）に限り、適用する。
art-72-49-12/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-4
The preceding paragraph applies only where a filing has been made under Article 72-55 (including a filing made after the deadline for that filing but before the time when the tax notice for enterprise tax is delivered) (including the case where the prefectural governor finds that there are unavoidable circumstances for there being no filing concerning matters relating to that paragraph among the matters to be filed under that Article).
machine translation, not official
**第五項** 第一項の規定により個人の所得を計算する場合において、当該個人が同項の不動産所得を生ずべき事業と同項の事業所得を生ずべき事業とを併せて行つているときは、当該不動産所得の計算上生じた所得又は損失と当該事業所得の計算上生じた所得又は損失とを合算し、又は通算して算定する。
art-72-49-12/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-5
Where the income of an individual is calculated pursuant to the provisions of paragraph (1), if that individual concurrently conducts a business that gives rise to the real property income referred to in that paragraph and a business that gives rise to the business income referred to in that paragraph, the income or loss arising in the calculation of that real property income and the income or loss arising in the calculation of that business income are calculated by being combined or offset against each other.
machine translation, not official
**第六項** 第一項の規定により個人の事業の所得を計算する場合において、当該個人の前年前三年間における所得の計算上生じた損失の金額で前年前に控除されなかつた部分の金額については、当該損失の生じた年分につき第七十二条の五十五の規定による申告をしている場合（道府県知事においてやむを得ない事情があると認める場合には、当該申告に係る期限後において事業税の納税通知書が送達される時までに申告をしている場合を含む。）で、かつ、その後の年分につき連続して当該申告（当該申告に係る期限後において事業税の納税通知書が送達される時までにされたものを含む。）をしている場合には、当該損失の生じた年分につき当該個人が、個人の青色申告書を提出することについて国の税務官署の承認を受けている者であるときに限り、当該個人の事業の所得の計算上控除する。
art-72-49-12/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
Where the income of the business of an individual is calculated pursuant to the provisions of paragraph (1), the amount of a loss arising in the calculation of income of that individual in the three years preceding the previous year that was not deducted before the previous year is, in the case where a filing under Article 72-55 has been made for the year in which that loss arose (including, where the prefectural governor finds that there are unavoidable circumstances, the case where the filing has been made after the deadline for that filing but before the time when the tax notice for enterprise tax is delivered), and that filing (including a filing made after the deadline for that filing but before the time when the tax notice for enterprise tax is delivered) has been made continuously for the subsequent years, to be deducted in the calculation of the income of the business of that individual, but only where that individual was, for the year in which that loss arose, a person who had obtained the approval of a national tax office to file an individual's blue return.
machine translation, not official
**第七項** 第一項の規定により個人の事業の所得を計算する場合において、当該個人の前年前三年間における事業の所得の計算上生じた損失のうち被災事業用資産の損失の金額で前年前に控除されなかつた部分の金額については、前項の規定の適用がない場合においても、当該損失の生じた年分につき第七十二条の五十五の規定による申告をしている場合（道府県知事においてやむを得ない事情があると認める場合には、当該申告に係る期限後において事業税の納税通知書が送達される時までに申告をしている場合を含む。）で、かつ、その後の年分につき連続して当該申告（当該申告に係る期限後において事業税の納税通知書が送達される時までにされたものを含む。）をしている場合に限り、当該個人の事業の所得の計算上控除する。
art-72-49-12/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
Where the income from the business of an individual is calculated pursuant to paragraph (1), the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets, among the losses arising in the calculation of the income from business of that individual during the three years before the previous year, is, even where the preceding paragraph does not apply, deducted in the calculation of the income from business of that individual only where the individual has made the filing under Article 72-55 for the year in which the loss arose (including, where the prefectural governor finds that there are unavoidable circumstances, where the filing has been made by the time the tax notice for enterprise tax is served after the deadline for that filing) and has continuously made that filing (including one made by the time the tax notice for enterprise tax is served after the deadline for that filing) for subsequent years.
machine translation, not official
**第八項** 前項の被災事業用資産の損失の金額とは、棚卸資産（事業所得を生ずべき事業に係る商品、製品、半製品、仕掛品、原材料その他の資産（有価証券及び山林を除く。）で棚卸をすべきものとして政令で定めるものをいう。）、所得税法第二十六条に規定する不動産所得若しくは同法第二十七条に規定する事業所得を生ずべき事業の用に供される固定資産その他これに準ずる資産で政令で定めるもの又は山林の災害（震災、風水害、火災その他政令で定める災害をいう。以下この項において同じ。）による損失の金額（その災害に関連するやむを得ない支出で政令で定めるものの金額を含むものとし、保険金、損害賠償金その他これらに類するものにより埋められた部分の金額を除く。）をいう。
art-72-49-12/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-8
The amount of loss on disaster-damaged business assets in the preceding paragraph means the amount of loss caused by a disaster (meaning an earthquake, storm or flood, fire or other disaster specified by Cabinet Order; the same applies hereinafter in this paragraph) to inventory assets (meaning merchandise, products, semi-finished goods, work in progress, raw materials and other assets (excluding securities and timber) relating to a business that is to generate business income, which are specified by Cabinet Order as assets for which inventory is to be taken), to fixed assets used for a business that is to generate real property income prescribed in Article 26 of the Income Tax Act or business income prescribed in Article 27 of that Act, or other assets equivalent thereto specified by Cabinet Order, or to timber (including the amount of unavoidable expenditure related to that disaster that is specified by Cabinet Order, and excluding the amount of the portion covered by insurance benefits, compensation for damage or other similar things).
machine translation, not official
**第九項** 事業を行う個人のうち所得税法第七十条の二第一項各号に掲げる要件のいずれかを満たす者（特定非常災害（特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の規定により特定非常災害として指定された非常災害をいう。）に係る特定非常災害の被害者の権利利益の保全等を図るための特別措置に関する法律第二条第一項の特定非常災害発生日の属する年（以下この条において「特定非常災害発生年」という。）の年分の所得税につき個人の青色申告書を提出している者に限る。）が特定非常災害発生年損失金額（その者の当該特定非常災害発生年における個人の事業の所得の計算上生じた損失の金額をいう。）又は被災損失金額（当該特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年損失金額又は当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第六項及び第七項の規定の適用については、第六項中「損失の金額」とあるのは「損失の金額（第九項に規定する特定非常災害発生年損失金額（以下この項において「特定非常災害発生年損失金額」という。）及び第九項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）で前年前に控除されなかつた部分の金額及び当該個人の前年前五年間において生じた特定非常災害発生年損失金額」と、第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。
art-72-49-12/par-9 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-9
Where a person who conducts business among individuals and who satisfies any of the requirements listed in the items of Article 70-2, paragraph (1) of the Income Tax Act (limited to a person who has submitted an individual's blue return for income tax for the year including the date of occurrence of the specified extraordinary disaster prescribed in Article 2, paragraph (1) of the Act on Special Measures concerning Preservation of Rights and Interests of Victims of Specified Disaster, relating to a specified extraordinary disaster (meaning an extraordinary disaster designated as a specified extraordinary disaster pursuant to Article 2, paragraph (1) of that Act) (hereinafter in this Article referred to as the "year of the specified extraordinary disaster")) has a loss amount in the year of the specified extraordinary disaster (meaning the amount of loss arising in the calculation of the income from individual business of that person in that year of the specified extraordinary disaster) or a disaster loss amount (excluding that arising in that year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), then with respect to the application of paragraphs (6) and (7) to the individual enterprise tax for each fiscal year within the five fiscal years on or after the second fiscal year after the fiscal year including the last day of the year in which that loss amount in the year of the specified extraordinary disaster or that disaster loss amount arose, the phrase "amount of loss" in paragraph (6) is deemed to be replaced with "amount of loss (excluding the loss amount in the year of the specified extraordinary disaster prescribed in paragraph (9) (hereinafter in this paragraph referred to as the "loss amount in the year of the specified extraordinary disaster") and the disaster loss amount prescribed in paragraph (9) (referred to in the following paragraph as the "disaster loss amount")), being the portion not deducted before the previous year, and the loss amount in the year of the specified extraordinary disaster that arose in the five years before the previous year of that individual", the phrase "among the losses" in paragraph (7) with "among the amount of loss (excluding the disaster loss amount)", and the phrase "the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets" with "the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets, and the amount of the portion of the disaster loss amount that arose in the five years before the previous year of that individual that was not deducted before the previous year".
machine translation, not official
**第十項** 事業を行う個人のうち所得税法第七十条の二第一項各号に掲げる要件のいずれかを満たす者（前項の規定の適用を受ける者を除く。）が特定非常災害発生年特定損失金額又は被災損失金額（特定非常災害発生年において生じたものを除く。以下この項において同じ。）を有する場合には、当該特定非常災害発生年特定損失金額又は当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第六項及び第七項の規定の適用については、第六項中「損失の金額」とあるのは「損失の金額（第十項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、第七項中「損失のうち」とあるのは「損失の金額（第十項に規定する特定非常災害発生年特定損失金額（以下この項において「特定非常災害発生年特定損失金額」という。）及び被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額並びに当該個人の前年前五年間において生じた特定非常災害発生年特定損失金額及び被災損失金額で前年前に控除されなかつた部分の金額」とする。
art-72-49-12/par-10 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-10
Where a person who conducts business among individuals and who satisfies any of the requirements listed in the items of Article 70-2, paragraph (1) of the Income Tax Act (excluding a person to whom the preceding paragraph applies) has a specified loss in the year of a specified extraordinary disaster or a disaster loss amount (excluding that arising in the year of the specified extraordinary disaster; the same applies hereinafter in this paragraph), then with respect to the application of paragraphs (6) and (7) to the individual enterprise tax for each fiscal year within the five fiscal years on or after the second fiscal year after the fiscal year including the last day of the year in which that specified loss in the year of a specified extraordinary disaster or that disaster loss amount arose, the phrase "amount of loss" in paragraph (6) is deemed to be replaced with "amount of loss (excluding the disaster loss amount prescribed in paragraph (10) (referred to in the following paragraph as the "disaster loss amount"))", the phrase "among the losses" in paragraph (7) with "among the amount of loss (excluding the specified loss in the year of a specified extraordinary disaster prescribed in paragraph (10) (hereinafter in this paragraph referred to as the "specified loss in the year of a specified extraordinary disaster") and the disaster loss amount)", and the phrase "the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets" with "the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets, and the amount of the portion of the specified loss in the year of a specified extraordinary disaster and the disaster loss amount that arose in the five years before the previous year of that individual that was not deducted before the previous year".
machine translation, not official
**第十一項** 事業を行う個人（前二項の規定の適用を受ける者を除く。）が被災損失金額を有する場合には、当該被災損失金額の生じた年の末日の属する年度の翌々年度以後五年度内の各年度分の個人の事業税に係る第六項及び第七項の規定の適用については、第六項中「損失の金額」とあるのは「損失の金額（第十一項に規定する被災損失金額（次項において「被災損失金額」という。）を除く。）」と、第七項中「損失のうち」とあるのは「損失の金額（被災損失金額を除く。）のうち」と、「部分の金額」とあるのは「部分の金額及び当該個人の前年前五年間において生じた被災損失金額で前年前に控除されなかつた部分の金額」とする。
art-72-49-12/par-11 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-11
Where an individual who conducts business (excluding a person to whom the preceding two paragraphs apply) has a disaster loss amount, then with respect to the application of paragraphs (6) and (7) to the individual enterprise tax for each fiscal year within the five fiscal years on or after the second fiscal year after the fiscal year including the last day of the year in which that disaster loss amount arose, the phrase "amount of loss" in paragraph (6) is deemed to be replaced with "amount of loss (excluding the disaster loss amount prescribed in paragraph (11) (referred to in the following paragraph as the "disaster loss amount"))", the phrase "among the losses" in paragraph (7) with "among the amount of loss (excluding the disaster loss amount)", and the phrase "the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets" with "the amount of the portion not deducted before the previous year of the amount of loss on disaster-damaged business assets, and the amount of the portion of the disaster loss amount that arose in the five years before the previous year of that individual that was not deducted before the previous year".
machine translation, not official
**第十二項** 前三項において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
art-72-49-12/par-12 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-12
In the preceding three paragraphs, the meaning of the terms listed in the following items is as specified in each item.
machine translation, not official
**一** 被災損失金額 その者のその年における個人の事業の所得の計算上生じた損失の金額のうち、被災事業用資産特定災害損失合計額（所得税法第七十条の二第四項第六号に規定する棚卸資産特定災害損失額、同項第七号に規定する固定資産特定災害損失額及び同項第八号に規定する山林特定災害損失額の合計額で、第七項に規定する被災事業用資産の損失の金額に該当するものをいう。）に係るものとして政令で定めるものをいう。
art-72-49-12/par-12/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-12/item-1
disaster loss amount: the amount of loss, among the amount of loss arising in the calculation of the income from individual business of that person in that year, that is specified by Cabinet Order as relating to the total specified disaster loss on disaster-damaged business assets (meaning the total of the specified disaster loss on inventory assets prescribed in Article 70-2, paragraph (4), item (vi) of the Income Tax Act, the specified disaster loss on fixed assets prescribed in item (vii) of that paragraph and the specified disaster loss on timber prescribed in item (viii) of that paragraph, which falls under the amount of loss on disaster-damaged business assets prescribed in paragraph (7));
machine translation, not official
**二** 特定非常災害発生年特定損失金額 その者の特定非常災害発生年における個人の事業の所得の計算上生じた損失の金額のうち、第七項に規定する被災事業用資産の損失の金額に係るものとして政令で定めるものをいう。
art-72-49-12/par-12/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-12/item-2
specified loss in the year of a specified extraordinary disaster: the amount of loss, among the amount of loss arising in the calculation of the income from individual business of that person in the year of the specified extraordinary disaster, that is specified by Cabinet Order as relating to the amount of loss on disaster-damaged business assets prescribed in paragraph (7).
machine translation, not official
**第十三項** 第一項の規定により個人の事業の所得を計算する場合において、当該個人が直接事業の用に供する資産で政令で定めるものを譲渡したため生じた損失（第七十二条の五十五第一項において「譲渡損失」という。）の金額は、同条の規定による申告をしている場合（道府県知事においてやむを得ない事情があると認める場合には、当該申告に係る期限後において事業税の納税通知書が送達される時までに申告をしている場合を含む。）に限り、当該個人の事業の所得の計算上控除する。
art-72-49-12/par-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-13
Where the income from the business of an individual is calculated pursuant to paragraph (1), the amount of the loss arising from the transfer of assets specified by Cabinet Order that are used directly for business by that individual (referred to in Article 72-55, paragraph (1) as "loss on transfer") is deducted in the calculation of the income from business of that individual only where the individual has made the filing under that Article (including, where the prefectural governor finds that there are unavoidable circumstances, where the filing has been made by the time the tax notice for enterprise tax is served after the deadline for that filing).
machine translation, not official
**第十四項** 第一項の規定により個人の事業の所得を計算する場合において、当該個人の前年前三年間における前項の損失の金額で前年前に控除されなかつた部分の金額については、当該損失の生じた年分につき第七十二条の五十五の規定による申告をしている場合（道府県知事においてやむを得ない事情があると認める場合には、当該申告に係る期限後において事業税の納税通知書が送達される時までに申告をしている場合を含む。）で、かつ、その後の年分につき連続して当該申告（当該申告に係る期限後において事業税の納税通知書が送達される時までにされたものを含む。）をしている場合には、当該損失の生じた年分につき当該個人が、個人の青色申告書を提出することについて国の税務官署の承認を受けている者であるときに限り、当該個人の事業の所得の計算上控除する。
art-72-49-12/par-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-14
Where the income from the business of an individual is calculated pursuant to paragraph (1), the amount of the portion not deducted before the previous year of the amount of the loss in the preceding paragraph during the three years before the previous year of that individual is, where the individual has made the filing under Article 72-55 for the year in which the loss arose (including, where the prefectural governor finds that there are unavoidable circumstances, where the filing has been made by the time the tax notice for enterprise tax is served after the deadline for that filing) and has continuously made that filing (including one made by the time the tax notice for enterprise tax is served after the deadline for that filing) for subsequent years, deducted in the calculation of the income from business of that individual only where that individual is a person who has received the approval of the national tax office to submit an individual's blue return for the year in which the loss arose.
machine translation, not official
**第十五項** 第六項、第七項、第十三項、前項及び第七十二条の四十九の十四第一項の控除は、まず第六項の控除又は第七項の控除をし、次に第十三項の控除、前項の控除及び同条第一項の控除の順序に控除をするものとする。
art-72-49-12/par-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-15
The deductions under paragraph (6), paragraph (7), paragraph (13), the preceding paragraph and Article 72-49-14, paragraph (1) are to be made in the following order: first the deduction under paragraph (6) or the deduction under paragraph (7), then the deduction under paragraph (13), the deduction under the preceding paragraph and the deduction under paragraph (1) of that Article.
machine translation, not official
**第十六項** 前各項に定めるもののほか、個人の事業の所得の算定について必要な事項は、政令で定める。
art-72-49-12/par-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-16
In addition to what is provided for in the preceding paragraphs, matters necessary for the calculation of the income from the business of individuals are specified by Cabinet Order.
machine translation, not official
### 第七十二条の四十九の十三（この法律の施行地外において事業を行う個人の課税標準の算定） — Calculation of the Tax Base for Individuals Conducting Business Outside the Area Where This Act Is Enforced
caption: machine translation, not official
art-72-49-13 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-13
**第一項** この法律の施行地に主たる事務所又は事業所を有する個人で、この法律の施行地外にその事業が行われる場所で政令で定めるものを有するものの事業税の課税標準とすべき所得は、当該個人の事業の所得の総額からこの法律の施行地外の事業に帰属する所得を控除して得た額とする。この場合において、この法律の施行地外の事業に帰属する所得の計算が困難であるときは、政令で定めるところにより計算した金額をもつて、当該個人のこの法律の施行地外の事業に帰属する所得とみなす。
art-72-49-13/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-13/par-1
For an individual who has a principal office or place of business in the area where this Act is enforced and who has a place specified by Cabinet Order at which business is conducted outside the area where this Act is enforced, the income to be the tax base for enterprise tax is the amount obtained by deducting the income attributable to business outside the area where this Act is enforced from the total amount of the income from the business of that individual. In this case, where the calculation of the income attributable to business outside the area where this Act is enforced is difficult, the amount calculated as provided by Cabinet Order is deemed to be the income of that individual attributable to business outside the area where this Act is enforced.
machine translation, not official
### 第七十二条の四十九の十四（事業主控除） — Business Owner Deduction
caption: machine translation, not official
art-72-49-14 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14
**第一項** 事業を行う個人については、当該個人の事業の所得の計算上二百九十万円を控除する。
art-72-49-14/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-1
For an individual who conducts business, 2,900,000 yen is deducted in the calculation of the income from the business of that individual.
machine translation, not official
**第二項** 前項の場合において、事業を行つた期間が一年に満たないときは、同項に規定する控除額は、二百九十万円に当該年において事業を行つた月数を乗じて得た額を十二で除して算定した金額とする。
art-72-49-14/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-2
In the case of the preceding paragraph, where the period during which business was conducted is less than one year, the deduction amount prescribed in that paragraph is the amount calculated by dividing by 12 the amount obtained by multiplying 2,900,000 yen by the number of months in which business was conducted in that year.
machine translation, not official
**第三項** 前項の月数は、暦に従い計算し、一月に満たない端数を生じたときは、一月とする。
art-72-49-14/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-3
The number of months in the preceding paragraph is calculated according to the calendar, and where a fraction of less than one month arises, it is one month.
machine translation, not official
### 第七十二条の四十九の十五（個人の事業税の課税標準の特例） — Special Provisions on the Tax Base for Individual Enterprise Tax
caption: machine translation, not official
art-72-49-15 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-15
**第一項** 個人の行う事業に対する事業税の課税標準については、事業の情況に応じ、第七十二条の二第三項及び第七十二条の四十九の十一の所得によらないで、売上金額、家屋の床面積若しくは価格、土地の地積若しくは価格、従業員数等を課税標準とし、又は所得とこれらの課税標準とを併せ用いることができる。
art-72-49-15/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-15/par-1
With respect to the tax base for enterprise tax on business conducted by individuals, depending on the circumstances of the business, without relying on the income referred to in Article 72-2, paragraph (3) and Article 72-49-11, the amount of sales, the floor area or price of houses, the area or price of land, the number of employees, etc. may be used as the tax base, or income may be used together with those tax bases.
machine translation, not official
### 第七十二条の四十九の十六（鉱物の掘採事業と鉱物の精錬事業とを一貫して行う個人の所得の算定） — Calculation of the Income of Individuals Who Conduct Mineral Extraction Business and Mineral Refining Business in an Integrated Manner
caption: machine translation, not official
art-72-49-16 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-16
**第一項** 鉱物の掘採事業と精錬事業とを一貫して行う個人が納付すべき事業税の課税標準とすべき所得は、これらの事業を通じて算定した所得に、課税標準の算定期間中におけるこれらの事業の生産品について収入すべき金額から課税標準の算定期間中において掘採した鉱物について個人が納付すべき鉱産税の課税標準である鉱物の価格を控除した金額を当該生産品について収入すべき金額で除して得た数値を乗じて得た額とする。
art-72-49-16/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-16/par-1
The income to be the tax base for enterprise tax payable by an individual who conducts mineral extraction business and refining business in an integrated manner is the amount obtained by multiplying the income calculated across those businesses by the figure obtained by dividing the amount obtained by deducting, from the amount to be received for the products of those businesses during the computation period of the tax base, the price of the minerals that is the tax base for the mineral product tax payable by the individual on the minerals extracted during the computation period of the tax base, by the amount to be received for those products.
machine translation, not official
**第二項** 前項の個人が鉱物の掘採事業に係る所得と精錬事業に係る所得とを区分することができる場合においては、当該個人の精錬事業に係る事業税の課税標準とすべき所得は、同項の規定にかかわらず、その区分して計算した所得とする。
art-72-49-16/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-16/par-2
Where the individual referred to in the preceding paragraph can separate the income relating to the mineral extraction business from the income relating to the refining business, the income to be the tax base for enterprise tax relating to the refining business of that individual is, notwithstanding that paragraph, the income calculated separately.
machine translation, not official
**第三項** 前項の場合においては、その区分計算の方法について、事務所又は事業所所在地の道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う個人にあつては、主たる事務所又は事業所所在地の道府県知事）の承認を受けなければならない。その区分計算の方法を変更しようとする場合においても、また、同様とする。
art-72-49-16/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-16/par-3
In the case of the preceding paragraph, the individual must obtain the approval of the prefectural governor of the location of the office or place of business (for an individual who conducts business by establishing offices or places of business in two or more prefectures, the prefectural governor of the location of the principal office or place of business) for the method of that separate calculation. The same applies where the individual intends to change the method of separate calculation.
machine translation, not official
### 第七十二条の四十九の十七（個人の事業税の標準税率等） — Standard Tax Rates, etc. for Individual Enterprise Tax
caption: machine translation, not official
art-72-49-17 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17
**第一項** 個人の行う事業に対する事業税の額は、次の各号に掲げる区分に応じ、それぞれ当該各号に定める金額とする。
art-72-49-17/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1
The amount of enterprise tax on business conducted by individuals is the amount specified in each of the following items according to the category listed in that item.
machine translation, not official
**一** 第一種事業を行う個人 所得に百分の五の標準税率によつて定めた率を乗じて得た金額
art-72-49-17/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1/item-1
an individual conducting a type 1 business: the amount obtained by multiplying income by a rate determined by a standard tax rate of 5 percent;
machine translation, not official
**二** 第二種事業を行う個人 所得に百分の四の標準税率によつて定めた率を乗じて得た金額
art-72-49-17/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1/item-2
an individual conducting a type 2 business: the amount obtained by multiplying income by a rate determined by a standard tax rate of 4 percent;
machine translation, not official
**三** 第三種事業（次号に掲げるものを除く。）を行う個人 所得に百分の五の標準税率によつて定めた率を乗じて得た金額
art-72-49-17/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1/item-3
an individual conducting a type 3 business (excluding those listed in the following item): the amount obtained by multiplying income by a rate determined by a standard tax rate of 5 percent;
machine translation, not official
**四** 第三種事業のうち第七十二条の二第十項第五号及び第七号に掲げる事業を行う個人 所得に百分の三の標準税率によつて定めた率を乗じて得た金額
art-72-49-17/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1/item-4
an individual conducting, among type 3 businesses, the businesses listed in Article 72-2, paragraph (10), items (v) and (vii): the amount obtained by multiplying income by a rate determined by a standard tax rate of 3 percent.
machine translation, not official
**第二項** 前項の規定により区分された事業を併せて行う場合における同項各号に掲げる税率を適用すべき所得は、当該個人の事業の所得をそれぞれの事業につき第七十二条の四十九の十二第一項から第三項までの規定によつて計算した所得金額に按分して算定するものとする。
art-72-49-17/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-2
Where businesses classified pursuant to the provisions of the preceding paragraph are conducted concurrently, the income to which the tax rates set out in the items of that paragraph are to be applied is to be calculated by apportioning the income of the business of that individual in proportion to the amounts of income calculated for each of the businesses under Article 72-49-12, paragraphs (1) through (3).
machine translation, not official
**第三項** 道府県は、第一項に規定する標準税率を超える税率で事業税を課する場合には、同項各号に掲げる区分に応ずる当該各号に定める率に、それぞれ一・一を乗じて得た率を超える税率で課することができない。
art-72-49-17/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-3
Where a prefecture imposes enterprise tax at a tax rate exceeding the standard tax rate prescribed in paragraph (1), it must not impose the tax at a rate exceeding the rate obtained by multiplying the rate specified in the relevant item by 1.1 for each of the categories set out in the items of that paragraph.
machine translation, not official
**第四項** 道府県が第七十二条の四十九の十五の規定によつて事業税を課する場合における税率は、第一項及び前項の税率による場合における負担と著しく均衡を失することのないようにしなければならない。
art-72-49-17/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-4
Where a prefecture imposes enterprise tax pursuant to the provisions of Article 72-49-15, the tax rate must be made so as not to be significantly out of balance with the burden in the case of the tax rates under paragraph (1) and the preceding paragraph.
machine translation, not official
### 第七十二条の四十九の十八（個人の事業税の徴収の方法） — Method of Collecting Individual Enterprise Tax
caption: machine translation, not official
art-72-49-18 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-18
**第一項** 個人の行う事業に対する事業税の徴収については、普通徴収の方法によらなければならない。
art-72-49-18/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-18/par-1
Enterprise tax on the business conducted by an individual must be collected by the method of ordinary collection.
machine translation, not official
### 第七十二条の五十（個人の事業税の賦課の方法） — Method of Assessing Individual Enterprise Tax
caption: machine translation, not official
art-72-50 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50
**第一項** 個人の行う事業に対し事業税を課する場合には、第四項に規定する場合を除き、道府県知事は、当該個人の当該年度の初日の属する年の前年中の所得税の課税標準である所得のうち第七十二条の四十九の十二第一項においてその計算の例によるものとされる所得税法第二十六条及び第二十七条に規定する不動産所得及び事業所得について当該個人が税務官署に申告し、若しくは修正申告し、又は税務官署が更正し、若しくは決定した課税標準を基準として、事業税を課するものとする。ただし、第七十二条の四十九の十二第一項ただし書の規定の適用を受ける第七十二条の二第十項第一号から第五号までに掲げる事業を行う個人若しくは事業税を課されない事業とその他の事業とを併せて行う個人又は当該申告若しくは修正申告において同法第二十六条若しくは第二十七条に規定する不動産所得若しくは事業所得を同法第二十三条から第三十五条までに規定する他の種類の所得としたため、当該申告若しくは修正申告に係る課税標準が第七十二条の四十九の十二第一項の規定により算定される課税標準と異なることとなる個人の行う事業に対し事業税を課する場合には、道府県知事は、その調査によつて、当該年度の初日の属する年の前年中の所得を決定して事業税を課するものとする。
art-72-50/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-1
Where enterprise tax is imposed on the business conducted by an individual, except in the case prescribed in paragraph (4), the prefectural governor is to impose enterprise tax on the basis of the tax base that the individual has filed a return or amended return with a national tax office for, or that a national tax office has reassessed or determined, with respect to the real property income and business income prescribed in Articles 26 and 27 of the Income Tax Act, the rules for the calculation of which are followed under Article 72-49-12, paragraph (1), among the income that is the tax base of income tax in the year preceding the year in which the first day of the relevant fiscal year of that individual falls; provided, however, that where enterprise tax is imposed on the business conducted by an individual who conducts a business set forth in Article 72-2, paragraph (10), items (i) through (v) and is subject to the proviso to Article 72-49-12, paragraph (1), an individual who concurrently conducts a business on which enterprise tax is not imposed and another business, or an individual for whom, because the real property income or business income prescribed in Article 26 or 27 of the Income Tax Act was treated as another type of income prescribed in Articles 23 through 35 of the Income Tax Act in that filing or amended return, the tax base relating to that filing or amended return differs from the tax base calculated under Article 72-49-12, paragraph (1), the prefectural governor is to determine, based on the governor's examination, the income in the year preceding the year in which the first day of the relevant fiscal year falls and impose enterprise tax.
machine translation, not official
**第二項** 道府県知事は、前項の個人が不動産所得及び事業所得に係る課税標準について税務官署に申告しなかつた場合において、税務官署が当該年度の初日の属する年の五月三十一日（第十三条の二第一項各号の一に掲げる事由が発生した場合には、その事由が発生した日）までに課税標準を決定しないときは、前項の規定にかかわらず、その調査によつて、個人の行う事業の所得を決定して事業税を課するものとする。所得税法第百二十条（同法第百六十六条において準用する場合を含む。）の規定により税務官署に申告したが、当該申告した所得から同法第七十二条から第八十四条の二まで及び第八十六条（同法第百六十五条第一項の規定により同法第七十二条、第七十八条及び第八十六条の規定に準ずる場合を含む。）に規定する控除額を控除することにより納付すべき所得税額がなくなる場合においても、また同様とする。
art-72-50/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-2
Where the individual referred to in the preceding paragraph has not filed with a national tax office regarding the tax base for real property income and business income, if the national tax office does not determine the tax base by May 31 of the year in which the first day of the relevant fiscal year falls (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) arises, the day on which that ground arises), the prefectural governor is, notwithstanding the provisions of the preceding paragraph, to determine, based on the governor's examination, the income of the business conducted by the individual and impose enterprise tax. The same applies also where the individual has made a filing with a national tax office pursuant to the provisions of Article 120 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), but there is no income tax amount to be paid as a result of deducting from the income so filed the amounts of deduction prescribed in Articles 72 through 84-2 and Article 86 of that Act (including the cases that conform to the provisions of Articles 72, 78 and 86 of that Act pursuant to Article 165, paragraph (1) of that Act).
machine translation, not official
**第三項** 道府県知事は、個人が税務官署に申告し、若しくは修正申告し、又は税務官署が更正し、若しくは決定した不動産所得及び事業所得に係る課税標準が過少であると認めるときは、当該年の十月一日から十月三十一日までに、税務官署に対し、更正をすべき事由を記載した書類を添えて、更正をすべき旨を請求することができる。この場合において、正当な事由がなくて当該税務官署が当該更正の請求を受けた日から三月以内に更正をしないときは、道府県知事は、当該税務官署を監督する税務官署に更正をすべき旨を請求することができる。
art-72-50/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-3
Where the prefectural governor finds that the tax base relating to real property income and business income that an individual has filed a return or amended return with a national tax office for, or that a national tax office has reassessed or determined, is too small, the governor may, during the period from October 1 to October 31 of that year, request the national tax office, attaching documents stating the grounds for the reassessment, to make a reassessment. In this case, where that national tax office does not make the reassessment without justifiable grounds within three months from the day on which it received the request for that reassessment, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment.
machine translation, not official
**第四項** 年の中途において事業を廃止した個人の行う事業に対し事業税を課する場合には、第一項の規定によるほか、道府県知事は、その調査によつて、当該年度の初日の属する年の一月一日から事業の廃止の日までの期間に係る所得を決定して事業税を課するものとする。
art-72-50/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-4
Where enterprise tax is imposed on the business conducted by an individual who has abolished the business in the middle of a year, in addition to the provisions of paragraph (1), the prefectural governor is to determine, based on the governor's examination, the income for the period from January 1 of the year in which the first day of the relevant fiscal year falls to the day of abolition of the business and impose enterprise tax.
machine translation, not official
### 第七十二条の五十一（個人の事業税の納期） — Payment Period for Individual Enterprise Tax
caption: machine translation, not official
art-72-51 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51
**第一項** 個人の行う事業に対する事業税の納期は、八月及び十一月中において当該道府県の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。
art-72-51/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51/par-1
The payment period for enterprise tax on the business conducted by an individual is specified by the Prefectural Ordinance of the prefecture concerned, within the months of August and November; provided, however, that a payment period different from this may be specified where there are special circumstances.
machine translation, not official
**第二項** 個人の事業税額が道府県の条例で定める金額以下であるものについては、当該道府県は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。
art-72-51/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51/par-2
Where the amount of an individual's enterprise tax is the amount specified by a Prefectural Ordinance or less, the prefecture concerned may collect the entire amount in any one of the payment periods specified pursuant to the provisions of the preceding paragraph.
machine translation, not official
**第三項** 年の中途において事業を廃止した場合における個人の行う事業に対する事業税は、前二項の規定にかかわらず、当該事業の廃止後（当該個人が当該年の一月一日から三月三十一日までの間において事業を廃止した場合においては、当該年の三月三十一日後）直ちに課するものとする。
art-72-51/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51/par-3
Enterprise tax on the business conducted by an individual in the case where the business was abolished in the middle of a year is, notwithstanding the provisions of the preceding two paragraphs, to be imposed immediately after the abolition of that business (or, where that individual abolished the business during the period from January 1 to March 31 of that year, after March 31 of that year).
machine translation, not official
### 第七十二条の五十二（個人の事業税の徴収の手続） — Procedures for Collecting Individual Enterprise Tax
caption: machine translation, not official
art-72-52 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-52
**第一項** 個人の行う事業に対する事業税を徴収しようとする場合において納税者に交付すべき納税通知書は、遅くとも、その納期限前十日までに納税者に交付しなければならない。
art-72-52/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-52/par-1
The tax notice to be delivered to a taxpayer when intending to collect enterprise tax on the business conducted by an individual must be delivered to the taxpayer by 10 days before the due date for payment at the latest.
machine translation, not official
### 第七十二条の五十三（納期限後に納付する個人の事業税の延滞金） — Delinquency Charge on Individual Enterprise Tax Paid After the Due Date for Payment
caption: machine translation, not official
art-72-53 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-53
**第一項** 個人の行う事業に対する事業税の納税者は、その納期限（納期限の延長があつた場合においては、その延長された納期限とする。以下個人の行う事業に対する事業税について同じ。）後にその税金を納付する場合においては、当該税額に、その納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金を加算して納付しなければならない。
art-72-53/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-53/par-1
A taxpayer of enterprise tax on the business conducted by an individual who pays the tax after the due date for payment (where the due date for payment has been extended, the extended due date for payment; the same applies hereinafter to enterprise tax on the business conducted by an individual) must add to the tax amount, and pay, a delinquency charge equivalent to the amount calculated by multiplying the tax amount by the rate of 14.6 percent per annum (for the period until the day on which one month elapses from the day following the due date for payment, 7.3 percent per annum) according to the number of days in the period from the day following the due date for payment to the day of payment.
machine translation, not official
**第二項** 道府県知事は、前項の納税者が納期限までに税金を納付しなかつたことについてやむを得ない事由があると認める場合においては、同項の延滞金額を減免することができる。
art-72-53/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-53/par-2
Where the prefectural governor finds that there are unavoidable grounds for the taxpayer referred to in the preceding paragraph not having paid the tax by the due date for payment, the governor may reduce or exempt the amount of delinquency charge referred to in that paragraph.
machine translation, not official
### 第七十二条の五十四（二以上の道府県において個人の行う事業に対する事業税の課税標準とすべき所得） — Income to Be the Tax Base for Enterprise Tax on Business Conducted by an Individual in Two or More Prefectures
caption: machine translation, not official
art-72-54 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54
**第一項** 二以上の道府県において事務所又は事業所を設けて事業を行う個人に課する事業税の課税標準とすべき所得の総額は、主たる事務所又は事業所所在地の道府県知事が決定しなければならない。
art-72-54/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-1
The total amount of income to be the tax base for enterprise tax imposed on an individual who conducts business with offices or places of business established in two or more prefectures must be determined by the prefectural governor of the prefecture where the principal office or place of business is located.
machine translation, not official
**第二項** 二以上の道府県において事務所又は事業所を設けて事業を行う個人に関係道府県において所得を課税標準として事業税を課する場合には、その所得（第七十二条の四十九の十七第一項の規定により、異なる税率を適用される所得があるときは、その異なる税率を適用される所得ごとに区分した所得とする。以下この条において同じ。）は、総務省令で定めるところにより、前項の道府県知事が関係道府県内に所在する事務所又は事業所について同項の所得の総額を当該事務所又は事業所の従業者の数に按分して定める。この場合において、従業者の数は、第七十二条の四十八第四項第一号本文、第五項及び第六項の規定の例により算定した数によるものとする。
art-72-54/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-2
Where enterprise tax is imposed by relevant prefectures, with income as the tax base, on an individual who conducts business with offices or places of business established in two or more prefectures, that income (where there is income to which a different tax rate is applied under Article 72-49-17, paragraph (1), income classified by the income to which each different tax rate is applied; the same applies hereinafter in this Article) is, as provided by Order of the Ministry of Internal Affairs and Communications, to be determined by the prefectural governor referred to in the preceding paragraph by apportioning the total amount of income referred to in that paragraph in proportion to the number of workers of the offices or places of business located within the relevant prefectures. In this case, the number of workers is to be the number calculated in accordance with the rules of Article 72-48, paragraph (4), item (i), main clause and paragraphs (5) and (6).
machine translation, not official
**第三項** 第一項の道府県知事が所得の総額を決定した場合には、直ちに前項の規定により関係道府県において課する事業税の課税標準とすべき所得を決定しなければならない。この場合において、当該道府県知事は、当該所得の総額及び当該課税標準とすべき所得を関係道府県知事及び当該納税者に通知しなければならない。
art-72-54/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-3
Where the prefectural governor referred to in paragraph (1) has determined the total amount of income, that governor must immediately determine the income to be the tax base for the enterprise tax imposed by the relevant prefectures pursuant to the provisions of the preceding paragraph. In this case, that prefectural governor must notify the prefectural governors of the relevant prefectures and the taxpayer concerned of that total amount of income and the income to be that tax base.
machine translation, not official
**第四項** 関係道府県知事は、第一項の道府県知事が第二項の規定により定めた所得について不服がある場合には、その事由を記載した書類を添えて、総務大臣に対し、前項の通知を受けた日から三十日以内に決定を求める旨を申し出ることができる。
art-72-54/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-4
Where the prefectural governor of a relevant prefecture has an objection to the income determined pursuant to the provisions of paragraph (2) by the prefectural governor referred to in paragraph (1), the governor may, attaching documents stating the grounds therefor, apply to the Minister for Internal Affairs and Communications for a determination within 30 days from the day on which the governor received the notification under the preceding paragraph.
machine translation, not official
**第五項** 前項の規定による申出に対する総務大臣の決定は、その申出を受理した日から六十日以内にしなければならない。
art-72-54/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-5
The determination by the Minister for Internal Affairs and Communications on an application under the preceding paragraph must be made within 60 days from the day on which the application was accepted.
machine translation, not official
**第六項** 総務大臣は、前項の決定をした場合には、遅滞なく、その旨を関係道府県知事及び当該納税者に通知しなければならない。
art-72-54/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-6
When the Minister for Internal Affairs and Communications has made the determination under the preceding paragraph, the Minister must, without delay, notify the prefectural governors of the relevant prefectures and the taxpayer concerned to that effect.
machine translation, not official
**第七項** 総務大臣は、特別の必要があると認める場合には、第一項の規定により同項の道府県知事が定めた所得の総額又は第二項の規定により第一項の道府県知事が定めた所得の変更の指示をすることができる。
art-72-54/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-7
The Minister for Internal Affairs and Communications may, where finding special necessity, give instructions to change the total amount of income determined by the prefectural governor referred to in paragraph (1) pursuant to the provisions of that paragraph, or the income determined by the prefectural governor referred to in paragraph (1) pursuant to the provisions of paragraph (2).
machine translation, not official
**第八項** 総務大臣は、第五項の決定又は前項の指示をしようとするときは、地方財政審議会の意見を聴かなければならない。
art-72-54/par-8 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-8
When intending to make the determination under paragraph (5) or give the instructions under the preceding paragraph, the Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council.
machine translation, not official
### 第七十二条の五十五（個人の事業税の賦課徴収に関する申告又は報告の義務） — Obligation to File or Report Regarding Assessment and Collection of Individual Enterprise Tax
caption: machine translation, not official
art-72-55 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
**第一項** 個人の行う事業に対する事業税の納税義務者で、第七十二条の四十九の十二第一項の規定により計算した個人の事業の所得の金額が第七十二条の四十九の十四第一項の規定による控除額を超えるものは、総務省令の定めるところにより、当該年度の初日の属する年（以下この項及び次項において「当該年」という。）の三月十五日までに（年の中途において事業を廃止した場合には、当該事業の廃止の日から一月以内（当該事業の廃止が納税義務者の死亡によるときは、四月以内）に）、当該年の前年中の事業の所得（年の中途において事業を廃止した場合には、当該年の一月一日から事業の廃止の日までの事業の所得）並びに当該年の前年において生じた譲渡損失の金額（年の中途において事業を廃止した場合には、当該年の一月一日から事業の廃止の日までに生じた譲渡損失の金額）及び第七十二条の四十九の十二第二項及び第三項の事業専従者控除に関する事項その他当該事業の所得の計算に必要な事項を事務所又は事業所所在地の道府県知事に申告しなければならない。
art-72-55/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
A person liable for enterprise tax on the business conducted by an individual, for whom the amount of the income of the individual's business calculated pursuant to the provisions of Article 72-49-12, paragraph (1) exceeds the deduction amount under Article 72-49-14, paragraph (1), must, as provided by Order of the Ministry of Internal Affairs and Communications, by March 15 of the year in which the first day of the relevant fiscal year falls (hereinafter in this paragraph and the following paragraph referred to as "the year concerned") (or, where the business was abolished in the middle of a year, within one month from the day of abolition of that business (or, where the abolition of that business is due to the death of the person liable for tax, within four months)), file with the prefectural governor of the prefecture where the office or place of business is located the income from the business in the year preceding the year concerned (or, where the business was abolished in the middle of a year, the income from the business from January 1 of the year concerned to the day of abolition of the business), the amount of loss on transfer incurred in the year preceding the year concerned (or, where the business was abolished in the middle of a year, the amount of loss on transfer incurred from January 1 of the year concerned to the day of abolition of the business), matters relating to the deduction for relatives employed only in the business under Article 72-49-12, paragraphs (2) and (3), and other matters necessary for calculating the income of the business.
machine translation, not official
**第二項** 前項の規定による申告の義務を有しない者で当該年度の翌年度以後において第七十二条の四十九の十二第六項、第七項又は第十四項の規定の適用を受けようとするものは、当該年の三月十五日までに、総務省令で定めるところにより、その事務所又は事業所所在地の道府県知事に申告することができる。
art-72-55/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
A person who has no obligation to file under the provisions of the preceding paragraph and who intends to be subject to Article 72-49-12, paragraph (6), (7) or (14) in or after the fiscal year following the relevant fiscal year may file with the prefectural governor of the prefecture where the person's office or place of business is located by March 15 of the year concerned, as provided by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 二以上の道府県に事務所又は事業所を設けて事業を行う個人がする前二項の申告は、主たる事務所又は事業所所在地の道府県知事にしなければならない。この場合において、第一項の規定による申告をするときは、同項の規定により申告すべき事項のほか、総務省令の定めるところにより、事務所又は事業所の従業者の数その他必要な事項をあわせて申告しなければならない。
art-72-55/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-3
A filing under the preceding two paragraphs by an individual who conducts business with offices or places of business established in two or more prefectures must be made to the prefectural governor of the prefecture where the principal office or place of business is located. In this case, when making a filing under the provisions of paragraph (1), the individual must also file, as provided by Order of the Ministry of Internal Affairs and Communications, the number of workers at the offices or places of business and other necessary matters, in addition to the matters to be filed under the provisions of that paragraph.
machine translation, not official
**第四項** 道府県は、前三項の規定により申告すべき事項のほか、当該道府県の条例の定めるところにより、個人の行う事業に対する事業税の賦課徴収に関し必要な事項の報告を求めることができる。
art-72-55/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-4
In addition to the matters to be filed under the provisions of the preceding three paragraphs, a prefecture may, as provided by the Prefectural Ordinance of that prefecture, require reports on matters necessary for the assessment and collection of enterprise tax on the business conducted by an individual.
machine translation, not official
### 第七十二条の五十五の二
art-72-55-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2
**第一項** 個人の行なう事業に対する事業税の納税義務者が前年分の所得税につき所得税法第二条第一項第三十七号の確定申告書を提出し、又は道府県民税につき第四十五条の二第一項の申告書を提出した場合（政令で定める場合を除く。）には、本節の規定の適用については、当該申告書が提出された日に前条第一項から第三項までの規定による申告がされたものとみなす。ただし、同日前に当該申告がされた場合は、この限りでない。
art-72-55-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2/par-1
Where a person liable for enterprise tax on the business conducted by an individual has submitted a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act for income tax for the previous year, or a return under Article 45-2, paragraph (1) for prefectural inhabitant tax (excluding the cases specified by Cabinet Order), for the purpose of applying the provisions of this Section, the filing under paragraphs (1) through (3) of the preceding Article is deemed to have been made on the day on which that return was submitted; provided, however, that this does not apply where that filing was made before that day.
machine translation, not official
**第二項** 前項本文の場合には、当該申告書に記載された事項のうち前条第一項から第三項までに規定する事項に相当するもの及び次項の規定により附記された事項は、同条第一項から第三項までの規定により申告されたものとみなす。
art-72-55-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2/par-2
In the case of the main clause of the preceding paragraph, among the matters stated in that return, those corresponding to the matters prescribed in paragraphs (1) through (3) of the preceding Article, and the matters appended pursuant to the provisions of the following paragraph, are deemed to have been filed under the provisions of paragraphs (1) through (3) of that Article.
machine translation, not official
**第三項** 第一項本文の場合には、同項に規定する申告書を提出する者は、当該申告書に、総務省令で定めるところにより、事業税の賦課徴収につき必要な事項を附記しなければならない。
art-72-55-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2/par-3
In the case of the main clause of paragraph (1), the person who submits the return prescribed in that paragraph must append to that return, as provided by Order of the Ministry of Internal Affairs and Communications, matters necessary for the assessment and collection of enterprise tax.
machine translation, not official
### 第七十二条の五十六（個人の事業税に係る虚偽の申告等に関する罪） — Offenses Relating to False Filing, etc. Concerning Individual Enterprise Tax
caption: machine translation, not official
art-72-56 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-56
**第一項** 第七十二条の五十五の規定により申告し、又は報告すべき事項について虚偽の申告又は報告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-56/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-56/par-1
When a person has made a false filing or report regarding matters to be filed or reported pursuant to the provisions of Article 72-55, 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.
machine translation, not official
**第二項** 人の代理人、使用人その他の従業者がその人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その人に対し、同項の罰金刑を科する。
art-72-56/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-56/par-2
Where an agent, employee or other worker of a person has committed a violation set forth in the preceding paragraph in connection with the business or property of that person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that person.
machine translation, not official
### 第七十二条の五十七（個人の事業税に係る不申告等に関する過料） — Non-penal Fine for Failure to File, etc. Concerning Individual Enterprise Tax
caption: machine translation, not official
art-72-57 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57
**第一項** 道府県は、個人の行う事業に対する事業税の納税義務者が第七十二条の五十五の規定によつて申告し、又は報告すべき事項について正当な理由がなくて申告又は報告をしなかつた場合においては、その者に対し、当該道府県の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-72-57/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57/par-1
Where a person liable for enterprise tax on the business conducted by an individual has failed, without justifiable grounds, to make a filing or report on matters to be filed or reported pursuant to the provisions of Article 72-55, a prefecture may establish, in the Prefectural Ordinance of that prefecture, a provision to impose a non-penal fine of not more than 100,000 yen on that person.
machine translation, not official
### 第七十二条の五十七の二（租税条約に基づく申立てが行われた場合における個人の事業税の徴収猶予） — Deferral of Collection of Individual Enterprise Tax When a Petition Based on a Tax Treaty Has Been Filed
caption: machine translation, not official
art-72-57-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2
**第一項** 事業を行う個人が租税条約（所得税法第百六十二条第一項に規定する租税条約をいう。以下この項において同じ。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第四十条の三の三第一項又は第四十一条の十九の五第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合（次条において「国税庁長官に対する申立てが行われた場合」という。）又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項及び同条において「相互協議」という。）の申入れがあつた場合（同条において「条約相手国等の権限ある当局に対する申立てが行われた場合」という。）には、道府県知事は、これらの申立てに係る同法第四十条の三の三第二十二項第一号（同法第四十一条の十九の五第十三項において準用する場合を含む。次条第一項において同じ。）に掲げる更正決定に係る所得税の額（これらの申立てに係る相互協議の対象となるものに限る。以下この項及び次条において同じ。）の計算の基礎となつた所得に基づいて課された事業税額を限度として、これらの申立てをした者の申請に基づき、その納期限（第七十二条の六十六第一項に規定する納期限をいい、当該申請が当該納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る所得税の額の計算の基礎となつた所得に基づいて事業税を課した日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該事業税額以外の当該道府県の地方税の滞納がある場合は、この限りでない。
art-72-57-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
Where an individual conducting a business has filed with the Commissioner of the National Tax Agency a petition provided for in a tax treaty (meaning a tax treaty prescribed in Article 162, paragraph (1) of the Income Tax Act; the same applies hereinafter in this paragraph) based on the provisions of the tax treaty (limited to a petition in a case where Article 40-3-3, paragraph (1) or Article 41-19-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph) (referred to as a "case where a petition has been filed with the Commissioner of the National Tax Agency" in the following Article), or has filed a petition provided for in the tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and that Article referred to as the "mutual agreement procedure") (referred to as a "case where a petition has been filed with the competent authority of a treaty partner state, etc." in that Article), the prefectural governor may, on the application of the person who filed the petitions, defer the collection, within the limit of the amount of enterprise tax imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of that Act (including as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act; the same applies in paragraph (1) of the following Article) pertaining to those petitions (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and the following Article), only for the period from the due date for payment (meaning the due date for payment prescribed in Article 72-66, paragraph (1); where the application is made after that due date for payment, the date of the application) until the day on which one month has elapsed from the day following the day on which enterprise tax was imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on the agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (where there is no such agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) (referred to as the "period of deferral of collection" in paragraph (5)); provided, however, that this does not apply where the person making the application has, at the time of the application, arrears of local tax of that prefecture other than that amount of enterprise tax.
machine translation, not official
**第二項** 道府県知事は、前項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）をする場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
art-72-57-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-2
Where the prefectural governor grants a deferral of collection under the provisions of the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the governor must take, as provided by Cabinet Order, security of a kind listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount subject to the deferral; provided, however, that this does not apply where the amount of tax subject to the deferral is 1,000,000 yen or less, where the period of the deferral is three months or less, or where there are special circumstances under which security cannot be taken.
machine translation, not official
**第三項** 第十五条の二の二、第十五条の二の三、第十六条の二第一項から第三項まで及び第十八条の二第四項の規定は徴収の猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
art-72-57-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-3
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
machine translation, not official
**第四項** 徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、道府県知事は、その徴収の猶予を取り消すことができる。この場合においては、第十五条の三第二項及び第三項の規定を準用する。
art-72-57-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4
Where a person who has received a deferral of collection falls under any of the following items, the prefectural governor may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
machine translation, not official
**一** 第一項の申立てを取り下げたとき。
art-72-57-2/par-4/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4/item-1
if the person has withdrawn the petition under paragraph (1);
machine translation, not official
**二** 第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る事業税額を猶予期間内に完納することができないと認められるとき。
art-72-57-2/par-4/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4/item-2
if there is a fact falling under any of the items of Article 13-2, paragraph (1), and it is found that the person will be unable to pay in full, within the period of deferral, the amount of enterprise tax subject to the deferral;
machine translation, not official
**三** 前項において準用する第十六条第三項の規定による担保の提供又は変更その他担保を確保するため必要な行為に関する道府県知事の求めに応じないとき。
art-72-57-2/par-4/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4/item-3
if the person fails to comply with a request by the prefectural governor concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis pursuant to the preceding paragraph, or other acts necessary to secure the security;
machine translation, not official
**四** 新たにその猶予に係る事業税額以外の当該道府県に係る地方団体の徴収金を滞納したとき（道府県知事がやむを得ない理由があると認めるときを除く。）。
art-72-57-2/par-4/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4/item-4
if the person becomes newly delinquent in paying local government levies of that prefecture other than the amount of enterprise tax subject to the deferral (excluding the case where the prefectural governor finds that there are unavoidable reasons);
machine translation, not official
**五** 徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
art-72-57-2/par-4/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4/item-5
if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
machine translation, not official
**第五項** 徴収の猶予をした場合には、その猶予をした事業税に係る延滞金額のうち徴収の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、前項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、道府県知事は、その免除をしないことができる。
art-72-57-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-5
If a deferral of collection has been granted, the part of the amount of delinquency charge on the enterprise tax subject to the deferral that corresponds to the period of deferral of collection (if the application under paragraph (1) was made on or before the due date for payment referred to in that paragraph, including the period from the date of that application, as the first day for the calculation, to that due date for payment) is to be waived; provided, however, that if a fact that is to be the ground for rescission under the preceding paragraph arises, the prefectural governor may decline to waive the amount corresponding to the period after the day on which it arose.
machine translation, not official
**第六項** 徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
art-72-57-2/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-6
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
machine translation, not official
### 第七十二条の五十七の三（個人の事業税の徴収猶予に係る国税庁長官の通知） — Notification by the Commissioner of the National Tax Agency Concerning Deferral of Collection of Individual Enterprise Tax
caption: machine translation, not official
art-72-57-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3
**第一項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合には、遅滞なく、その旨、これらの申立てに係る租税特別措置法第四十条の三の三第二十二項第一号に掲げる更正決定に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした事業税の納税義務者の事務所又は事業所（二以上の道府県において事務所又は事業所を有する納税義務者にあつては、その主たる事務所又は事業所。次項及び第三項において同じ。）の所在地の道府県知事に通知しなければならない。
art-72-57-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-1
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the prefecture where the office or place of business of the person liable for enterprise tax who filed those petitions (or, for a person liable for tax that has offices or places of business in two or more prefectures, the principal office or place of business; the same applies in the following paragraph and paragraph (3)) is located of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第二項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした事業税の納税義務者の事務所又は事業所の所在地の道府県知事に通知しなければならない。
art-72-57-3/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-2
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., when, in the mutual agreement procedure pertaining to those petitions, there is no agreement prescribed in paragraph (1) of the preceding Article or the case otherwise falls under a case specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the prefecture where the office or place of business of the person liable for enterprise tax who filed those petitions is located of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第三項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該合意に基づく国税通則法第二十六条の規定による更正に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした事業税の納税義務者の事務所又は事業所の所在地の道府県知事に通知しなければならない。
art-72-57-3/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-3
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., when, in the mutual agreement procedure pertaining to those petitions, the agreement prescribed in paragraph (1) of the preceding Article has been reached, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the prefecture where the office or place of business of the person liable for enterprise tax who filed those petitions is located of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
machine translation, not official
**第四項** 前三項の通知を受けた主たる事務所又は事業所の所在地の道府県知事は、遅滞なく、これらの規定に規定する事項を関係道府県知事に通知しなければならない。
art-72-57-3/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-4
The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions.
machine translation, not official
### 第七十二条の五十八（道府県知事の通知義務） — Obligation of Prefectural Governors to Give Notice
caption: machine translation, not official
art-72-58 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-58
**第一項** 道府県知事が第七十二条の五十第一項但書又は第四項の規定によつて個人の所得を決定した場合においては、当該道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う個人に係るものにあつては、主たる事務所又は事業所所在地の道府県知事）は、遅滞なく、当該決定に係る個人の所得を税務官署に通知するものとする。
art-72-58/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-58/par-1
Where the prefectural governor has determined the income of an individual pursuant to the provisions of the proviso to Article 72-50, paragraph (1) or paragraph (4) of that Article, that prefectural governor (for an individual conducting business with offices or places of business established in two or more prefectures, the prefectural governor of the prefecture where the principal office or place of business is located) is to notify a national tax office, without delay, of the income of the individual relating to that determination.
machine translation, not official
### 第七十二条の五十九（所得税又は道府県民税に関する書類の供覧等） — Inspection, etc. of Documents Relating to Income Tax or Prefectural Inhabitant Tax
caption: machine translation, not official
art-72-59 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-59
**第一項** 道府県知事が事業税の賦課徴収について、政府に対し、事業税の納税義務者で所得税の納税義務がある個人が政府に提出した申告書若しくは修正申告書又は政府が当該個人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-72-59/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-59/par-1
Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the Government to allow inspection or recording of a return or amended return submitted to the Government by an individual who is a person liable for enterprise tax and has a tax liability for income tax, or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that individual, the Government is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.
machine translation, not official
**第二項** 道府県知事が事業税の賦課徴収について、市町村長に対し、事業税の納税義務者で道府県民税の納税義務がある個人が市町村長に提出した申告書又は市町村長が当該個人に係る道府県民税についてした賦課決定に関する書類を閲覧し、又は記録することを請求した場合には、市町村長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
art-72-59/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-59/par-2
Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the mayor of the municipality to allow inspection or recording of a return submitted to the mayor of the municipality by an individual who is a person liable for enterprise tax and has a tax liability for prefectural inhabitant tax, or of documents relating to an assessment determination made by the mayor of the municipality with respect to the prefectural inhabitant tax on that individual, the mayor of the municipality is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.
machine translation, not official
### 第七十二条の六十（個人の事業税の脱税に関する罪） — Offenses Relating to Evasion of Individual Enterprise Tax
caption: machine translation, not official
art-72-60 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60
**第一項** 偽りその他不正の行為により個人の行う事業に対する事業税の全部又は一部を免れたときは、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
art-72-60/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-1
When all or part of the enterprise tax on the business conducted by an individual has been evaded by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が千万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、千万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-72-60/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-2
If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第七十二条の五十五の規定により申告し、又は報告すべき事項について申告又は報告をしないことにより、個人の行う事業に対する事業税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
art-72-60/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-3
In addition to what is provided for in paragraph (1), when all or part of the enterprise tax on the business conducted by an individual has been evaded by failing to make a filing or report on matters to be filed or reported pursuant to the provisions of Article 72-55, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-72-60/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-4
If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.
machine translation, not official
**第五項** 人の代理人、使用人その他の従業者がその人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その人に対し、当該各項の罰金刑を科する。
art-72-60/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-5
Where an agent, employee or other worker of a person has committed a violation set forth in paragraph (1) or (3) in connection with the business or property of that person, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that person.
machine translation, not official
**第六項** 前項の規定により第一項又は第三項の違反行為につき人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
art-72-60/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-6
The period of prescription in the case where a fine is imposed on a person for a violation set forth in paragraph (1) or (3) pursuant to the provisions of the preceding paragraph is governed by the period of prescription for the offenses under those paragraphs.
machine translation, not official
### 第七十二条の六十一 〔削除 / repealed〕
art-72-61 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-61
**第一項** 削除
art-72-61/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-61/par-1
no English for this paragraph
### 第七十二条の六十二（個人の事業税の減免） — Reduction or Exemption of Individual Enterprise Tax
caption: machine translation, not official
art-72-62 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-62
**第一項** 道府県知事は、天災その他特別の事情がある場合において個人の行う事業に対する事業税の減免を必要とすると認める者、貧困により生活のため公私の扶助を受ける者その他特別の事情がある者に限り、当該道府県の条例の定めるところにより、個人の行う事業に対する事業税を減免することができる。
art-72-62/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-62/par-1
A prefectural governor may reduce or exempt the enterprise tax on the business conducted by an individual, in accordance with the Prefectural Ordinance of that prefecture, only for a person that the governor finds to need a reduction or exemption of the enterprise tax on the business conducted by the individual due to a natural disaster or other special circumstances, a person who receives public or private assistance for living due to poverty, or another person who has special circumstances.
machine translation, not official
### 第七十二条の六十三（総務省の職員の個人の事業税に関する調査に係る質問検査権） — Authority of Officials of the Ministry of Internal Affairs and Communications to Question and Inspect in Examinations Relating to Individual Enterprise Tax
caption: machine translation, not official
art-72-63 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63
**第一項** 第七十二条の五十四第五項又は第七項の場合において、総務省の職員で総務大臣が指定する者（以下この条から第七十二条の六十四までにおいて「総務省指定職員」という。）は、課税標準額の更正又は決定及びその分割の調査のために必要があるときは、次に掲げる者に質問し、又は第一号若しくは第二号の者の事業に関する帳簿書類その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-72-63/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
In the case of Article 72-54, paragraph (5) or (7), an official of the Ministry of Internal Affairs and Communications who is designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 72-64 referred to as an "official designated by the Minister for Internal Affairs and Communications") may, where necessary for an examination for the reassessment or determination of the tax base amount and its apportionment, question the following persons, or inspect books and documents or other articles relating to the business of a person set forth in item (i) or (ii), or request the presentation or submission of those articles (including copies thereof).
machine translation, not official
**一** 個人の行う事業に対する事業税の納税義務者又は納税義務があると認められる者
art-72-63/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-1
a person liable for enterprise tax on the business conducted by an individual, or a person found to have a tax liability;
machine translation, not official
**二** 前号に規定する者に金銭又は物品を給付する義務があると認められる者
art-72-63/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-2
a person found to be under an obligation to provide money or goods to a person prescribed in the preceding item;
machine translation, not official
**三** 前二号に掲げる者以外の者で当該事業税の賦課徴収に関し直接関係があると認められる者
art-72-63/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-3
a person other than those listed in the preceding two items who is found to be directly related to the assessment and collection of that enterprise tax.
machine translation, not official
**第二項** 前項の場合においては、当該総務省指定職員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-72-63/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-2
In the case referred to in the preceding paragraph, the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving the official's status and present it when requested by a person concerned.
machine translation, not official
**第三項** 総務省指定職員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-72-63/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-3
An official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain articles submitted to the official pursuant to the provisions of paragraph (1).
machine translation, not official
**第四項** 第一項又は前項の規定による総務省指定職員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-72-63/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-4
The authority of an official designated by the Minister for Internal Affairs and Communications under paragraph (1) or the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.
machine translation, not official
### 第七十二条の六十三の二（総務省の職員の個人の事業税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Relating to Individual Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-72-63-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2
**第一項** 総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第七十二条の六十三の四までにおいて「納税義務者」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第七十二条の六十三の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
art-72-63-2/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1
When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 72-63-4 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 72-63-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative, that tax representative) of that fact and of the following matters.
machine translation, not official
**一** 質問検査等を行う実地の調査（以下この条において単に「調査」という。）を開始する日時
art-72-63-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-1
the date and time of commencement of the on-site examination involving questioning, inspection, etc. (hereinafter simply referred to as the "examination" in this Article);
machine translation, not official
**二** 調査を行う場所
art-72-63-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-2
the place where the examination is to be conducted;
machine translation, not official
**三** 調査の目的
art-72-63-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-3
the purpose of the examination;
machine translation, not official
**四** 個人の行う事業に対する事業税に関する調査である旨
art-72-63-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-4
that it is an examination relating to the enterprise tax on the business conducted by an individual;
machine translation, not official
**五** 調査の対象となる期間
art-72-63-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-5
the period subject to the examination;
machine translation, not official
**六** 調査の対象となる帳簿書類その他の物件
art-72-63-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-6
the books and documents or other articles subject to the examination;
machine translation, not official
**七** その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
art-72-63-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-7
other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
machine translation, not official
**第二項** 総務大臣は、前項の規定による通知を受けた納税義務者から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。
art-72-63-2/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-2
When a person liable for tax that has received the notification under the preceding paragraph requests, with reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
machine translation, not official
**第三項** 第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について課税標準額の更正又は決定及びその分割の調査のために必要があることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、同項の規定は、当該事項に関する質問検査等については、適用しない。
art-72-63-2/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-3
The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. regarding matters other than those set forth in items (iii) through (vi) of that paragraph relating to that examination, where that examination has made it necessary to do so for the purpose of an examination for the reassessment or determination of the tax base amount and its apportionment. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters.
machine translation, not official
**第四項** 納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合として総務省令で定める場合に該当するときは、当該納税義務者への第一項の規定による通知は、当該税務代理人に対してすれば足りる。
art-72-63-2/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-4
If a person liable for tax has a tax representative, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which there is the consent of that person liable for tax, it is sufficient to give the notice under paragraph (1) to that person liable for tax to that tax representative.
machine translation, not official
**第五項** 納税義務者について税務代理人が数人ある場合において、当該納税義務者がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。
art-72-63-2/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-5
If a person liable for tax has several tax representatives, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which that person liable for tax has designated a representative tax representative from among those tax representatives, it is sufficient to give the notice under paragraph (1) to those tax representatives to that representative tax representative.
machine translation, not official
### 第七十二条の六十三の三（事前通知を要しない場合） — Cases Not Requiring Advance Notice
caption: machine translation, not official
art-72-63-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-3
**第一項** 前条第一項の規定にかかわらず、総務大臣が調査の相手方である納税義務者の過去の調査結果の内容又はその営む事業内容に関する情報その他総務大臣が保有する情報に鑑み、違法又は不当な行為を容易にし、正確な事実の把握を困難にするおそれその他個人の行う事業に対する事業税に関する調査の適正な遂行に支障を及ぼすおそれがあると認める場合には、同項の規定による通知を要しない。
art-72-63-3/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-3/par-1
Notwithstanding paragraph (1) of the preceding Article, if the Minister for Internal Affairs and Communications finds, in light of the content of past examination results of the person liable for tax who is the counterparty to the examination, information on the content of the business that person conducts, and other information held by the Minister, that there is a risk of facilitating unlawful or improper acts, making it difficult to ascertain accurate facts, or otherwise hindering the proper performance of an examination concerning the enterprise tax on business conducted by an individual, the notice under that paragraph is not required.
machine translation, not official
### 第七十二条の六十三の四（総務省の職員の個人の事業税に関する調査の終了の際の手続） — Procedures Upon Completion of an Examination Concerning Individual Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
caption: machine translation, not official
art-72-63-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4
**第一項** 総務大臣は、個人の行う事業に対する事業税に関する実地の調査を行つた結果、課税標準額の総額の更正若しくは決定又は事務所若しくは事業所の従業者の数（第七十二条の五十四第二項に規定する従業者の数をいう。以下この項及び次項において同じ。）の修正若しくは決定の必要があると認められない場合には、納税義務者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において課税標準額の総額の更正若しくは決定又は事務所若しくは事業所の従業者の数の修正若しくは決定の必要があると認められない旨を書面により通知するものとする。
art-72-63-4/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-1
If, as a result of conducting an on-site examination concerning the enterprise tax on business conducted by an individual, the Minister for Internal Affairs and Communications finds no need for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business (meaning the number of workers prescribed in Article 72-54, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph), the Minister is to notify in writing a person liable for tax who became the counterparty to questioning, inspection, etc. in that examination that, at that point, no need is found for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business.
machine translation, not official
**第二項** 総務大臣は、個人の行う事業に対する事業税に関する調査の結果、課税標準額の総額の更正若しくは決定又は事務所若しくは事業所の従業者の数の修正若しくは決定の必要があると認められる場合には、当該納税義務者に対し、その時点において課税標準額の総額の更正若しくは決定又は事務所若しくは事業所の従業者の数の修正若しくは決定の必要があると認められる旨及びその理由を説明するものとする。
art-72-63-4/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-2
If, as a result of an examination concerning the enterprise tax on business conducted by an individual, the Minister for Internal Affairs and Communications finds a need for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business, the Minister is to explain to the person liable for tax concerned that, at that point, a need is found for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business, and the reasons for it.
machine translation, not official
**第三項** 実地の調査により質問検査等を行つた納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合には、当該納税義務者への第一項又は前項の規定による通知又は説明に代えて、当該税務代理人へのこれらの規定による通知又は説明を行うことができる。
art-72-63-4/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-3
If a person liable for tax with respect to whom questioning, inspection, etc. were conducted by an on-site examination has a tax representative, and that person liable for tax consents, then notice or explanation under these provisions to that tax representative may be given in lieu of the notice or explanation under paragraph (1) or the preceding paragraph to that person liable for tax.
machine translation, not official
### 第七十二条の六十三の五（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-72-63-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-5
**第一項** 第七十二条の六十三から前条までに定めるもののほか、総務省の職員の個人の事業税に関する調査の実施に関し必要な事項は、政令で定める。
art-72-63-5/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-5/par-1
In addition to what is provided for in Articles 72-63 through the preceding Article, matters necessary for the conduct of examinations concerning individual enterprise tax by officials of the Ministry of Internal Affairs and Communications are specified by Cabinet Order.
machine translation, not official
### 第七十二条の六十四（個人の事業税に係る総務省の職員の行う検査拒否等に関する罪） — Offenses of Refusing Inspection, etc. by Officials of the Ministry of Internal Affairs and Communications Concerning Individual Enterprise Tax
caption: machine translation, not official
art-72-64 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-64/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1
In 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:
machine translation, not official
**一** 第七十二条の六十三第一項の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-72-64/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1/item-1
if the person refuses, obstructs or evades an inspection of books and documents or other articles under Article 72-63, paragraph (1);
machine translation, not official
**二** 第七十二条の六十三第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-72-64/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request for the presentation or submission of articles under Article 72-63, paragraph (1), or presents or submits books and documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 第七十二条の六十三第一項の規定による総務省指定職員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-72-64/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1/item-3
if the person fails to answer, or gives a false answer to, a question by an official designated by the Minister for Internal Affairs and Communications under Article 72-63, paragraph (1).
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-64/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-64/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-3
Where 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.
machine translation, not official
### 第七十二条の六十五 〔削除 / repealed〕
art-72-65 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-65
**第一項** 削除
art-72-65/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-65/par-1
no English for this paragraph
## 第四款 督促及び滞納処分 — Subsection 4 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-2/sec-2/subsec-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#ch-2/sec-2/subsec-4
### 第七十二条の六十六（事業税に係る督促） — Demand Concerning Enterprise Tax
caption: machine translation, not official
art-72-66 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66
**第一項** 納税者が納期限（法人の行う事業に対する事業税について更正又は決定があつた場合においては、不足税額の納期限をいう。以下法人の行う事業に対する事業税について同じ。）までに事業税に係る地方団体の徴収金を完納しない場合においては、道府県の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。但し、繰上徴収をする場合においては、この限りでない。
art-72-66/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66/par-1
If a taxpayer fails to pay in full the local government levies relating to the enterprise tax by the due date for payment (in the case where reassessment or determination has been made of the enterprise tax on business conducted by a corporation, meaning the due date for payment of the shortfall tax amount; the same applies hereinafter to the enterprise tax on business conducted by a corporation), a prefectural tax collection official must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 第十五条の四第一項の規定によつて徴収猶予をした事業税に係る地方団体の徴収金については、前項本文の規定にかかわらず、その徴収猶予をした期間内にこれを完納しない場合でなければ、督促状を発することができない。
art-72-66/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66/par-2
With respect to local government levies relating to the enterprise tax for which collection has been deferred under Article 15-4, paragraph (1), notwithstanding the main clause of the preceding paragraph, a demand letter may be issued only where they are not paid in full within the period for which collection was deferred.
machine translation, not official
**第三項** 特別の事情がある道府県においては、当該道府県の条例で第一項に規定する期間と異なる期間を定めることができる。
art-72-66/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66/par-3
A prefecture in special circumstances may, by a Prefectural Ordinance of that prefecture, provide for a period different from the period prescribed in paragraph (1).
machine translation, not official
### 第七十二条の六十七（事業税に係る督促手数料） — Demand Fees for Enterprise Tax
caption: machine translation, not official
art-72-67 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-67
**第一項** 道府県の徴税吏員は、督促状を発した場合においては、当該道府県の条例の定めるところによつて、手数料を徴収することができる。
art-72-67/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-67/par-1
When a prefectural tax collection official has issued a demand letter, the official may collect a fee in accordance with the Prefectural Ordinance of the prefecture concerned.
machine translation, not official
### 第七十二条の六十八（事業税に係る滞納処分） — Delinquent Tax Collection Procedures for Enterprise Tax
caption: machine translation, not official
art-72-68 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68
**第一項** 事業税に係る滞納者が次の各号の一に該当するときは、道府県の徴税吏員は、当該事業税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-72-68/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1
If a person delinquent in payment of the enterprise tax falls under any one of the following items, a prefectural tax collection official must seize the property of the person delinquent in payment with respect to the local government levies relating to that enterprise tax:
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る事業税に係る地方団体の徴収金を完納しないとき。
art-72-68/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1/item-1
if the person delinquent in payment, having received a demand, fails to pay in full the local government levies relating to the enterprise tax pertaining to that demand by the day on which 10 days have elapsed counted from the day on which the demand letter was issued;
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに事業税に係る地方団体の徴収金を完納しないとき。
art-72-68/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1/item-2
if the person delinquent in payment fails to pay in full the local government levies relating to the enterprise tax by the due date for payment designated by the notice concerning advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-72-68/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".
machine translation, not official
**第三項** 事業税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、道府県の徴税吏員は、直ちにその財産を差し押えることができる。
art-72-68/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-3
If, by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed after the due date for payment of the local government levies relating to the enterprise tax, a fact falling under any one of the items of Article 13-2, paragraph (1) has arisen with respect to a person delinquent in payment who has received a demand, a prefectural tax collection official may seize that person's property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、道府県の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る事業税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る事業税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-72-68/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-4
If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a prefectural tax collection official must make a request for share distribution to the enforcement agency (in the case of a request for share distribution of local government levies relating to the enterprise tax for a claim set forth in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution) with respect to the delinquent local government levies relating to the enterprise tax.
machine translation, not official
**第五項** 道府県の徴税吏員は、第一項から第三項までの規定により差押をすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、すでに他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押がされているときは、当該財産についての交付要求は、参加差押によりすることができる。
art-72-68/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-5
If, in a case where a prefectural tax collection official is able to make a seizure under paragraphs (1) through (3), property of the person delinquent in payment that is listed in the items of Article 86, paragraph (1) of the National Tax Collection Act has already been seized by the delinquent tax collection procedure for other local government levies or national taxes, or by a disposition carried out in accordance with the rules for those delinquent tax collection procedures, the request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるものその他事業税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-72-68/par-6 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
Delinquent tax collection procedures for the local government levies relating to the enterprise tax, including those provided for in the preceding paragraphs, are governed by the rules for delinquent tax collection procedures prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該道府県の区域外においても行うことができる。
art-72-68/par-7 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-7
Dispositions under the preceding paragraphs may also be carried out outside the area of the prefecture concerned.
machine translation, not official
### 第七十二条の六十九（事業税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Enterprise Tax
caption: machine translation, not official
art-72-69 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69
**第一項** 事業税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは道府県の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-72-69/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-1
If a taxpayer of the enterprise tax, with the purpose of evading the execution of delinquent tax collection procedures, conceals or damages the taxpayer's property, disposes of it to the detriment of the prefecture, or commits an act of falsely increasing the burdens on that property, or alters its existing condition and thereby diminishes the value of that property or commits an act of increasing the expenses for the delinquent tax collection procedure relating to it, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-72-69/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-72-69/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-72-69/par-4 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
**第五項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-69/par-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-5
Where 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.
machine translation, not official
### 第七十二条の七十（国税徴収法の例による事業税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. in Delinquent Tax Collection Procedures for Enterprise Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-72-70 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-70/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-1
In 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:
machine translation, not official
**一** 第七十二条の六十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-72-70/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-1/item-1
if, in the case referred to in Article 72-68, paragraph (6), the person fails to answer or makes a false statement in response to a question by a prefectural tax collection official conducted in accordance with the provisions of Article 141 of the National Tax Collection Act;
machine translation, not official
**二** 第七十二条の六十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-72-70/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-1/item-2
if, in the case referred to in Article 72-68, paragraph (6), the person refuses, obstructs or evades an inspection by a prefectural tax collection official, conducted in accordance with the provisions of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in that Article; the same applies in the following item) or other articles;
machine translation, not official
**三** 第七十二条の六十八第六項の場合において、国税徴収法第百四十一条の規定の例により行う道府県の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-72-70/par-1/item-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-1/item-3
if, in the case referred to in Article 72-68, paragraph (6), the person, without justifiable grounds, fails to comply with a request by a prefectural tax collection official for the presentation or submission of articles, made in accordance with the provisions of Article 141 of the National Tax Collection Act, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-72-70/par-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-72-70/par-3 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-3
Where 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.
machine translation, not official
### 第七十二条の七十一（国税徴収法の例による事業税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statement Concerning Delinquent Tax Collection Procedures for Enterprise Tax Following the Example of the National Tax Collection Act
caption: machine translation, not official
art-72-71 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-71
**第一項** 第七十二条の六十八第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により道府県知事に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-72-71/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-71/par-1
In the case of Article 72-68, paragraph (6), a person who makes a false statement regarding the matters to be stated to the prefectural governor in accordance with the example of the provisions of Article 99-2 of the National Tax Collection Act (including where applied mutatis mutandis pursuant to Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第七十二条の七十二から第七十二条の七十五まで 〔削除 / repealed〕
art-72-72-to-72-75 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-72-to-72-75
**第一項** 削除
art-72-72-to-72-75/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-72-to-72-75/par-1
no English for this paragraph
## 第五款 市町村に対する交付 — Subsection 5 Grants to Municipalities
heading: machine translation, not official
ch-2/sec-2/subsec-5 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#ch-2/sec-2/subsec-5
### 第七十二条の七十六
art-72-76 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-76
**第一項** 道府県は、政令で定めるところにより、当該道府県内の市町村に対し、次の各号に掲げる道府県の区分に応じ、当該各号に定める額に政令で定める率を乗じて得た額を統計法（平成十九年法律第五十三号）第二条第四項に規定する基幹統計である経済構造統計（総務省令で定めるものに限る。）の最近に公表された結果による各市町村の従業者数で按分して得た額を交付するものとする。
art-72-76/par-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-76/par-1
A prefecture is, as provided by Cabinet Order, to pay to the municipalities within that prefecture, according to the category of prefecture listed in each of the following items, an amount obtained by multiplying the amount specified in the respective item by a rate specified by Cabinet Order and apportioning the result by the number of workers in each municipality based on the most recently published results of the economic structure statistics (limited to those specified by Order of the Ministry of Internal Affairs and Communications), which are fundamental statistics prescribed in Article 2, paragraph (4) of the Statistics Act (Act No. 53 of 2007).
machine translation, not official
**一** 第七十二条の二十四の七第九項の規定により同条第一項から第五項までに規定する標準税率（以下この号において「標準税率」という。）を超える税率で事業税を課する道府県 当該道府県に納付された法人の行う事業に対する事業税の額に相当する額から当該額に当該道府県が標準税率を超えて課する部分に相当する額の割合として政令で定めるところにより算定した率を乗じて得た額を控除した額
art-72-76/par-1/item-1 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-76/par-1/item-1
a prefecture that, pursuant to Article 72-24-7, paragraph (9), imposes enterprise tax at a rate exceeding the standard tax rate prescribed in paragraphs (1) through (5) of that Article (hereinafter in this item referred to as the "standard tax rate"): the amount obtained by deducting, from the amount equivalent to the amount of enterprise tax on business conducted by corporations paid to that prefecture, the amount obtained by multiplying that amount by the rate calculated as provided by Cabinet Order as the proportion of the amount equivalent to the portion that that prefecture imposes in excess of the standard tax rate;
machine translation, not official
**二** 前号に掲げる道府県以外の道府県 当該道府県に納付された法人の行う事業に対する事業税の額に相当する額
art-72-76/par-1/item-2 · https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-76/par-1/item-2
a prefecture other than the prefecture listed in the preceding item: the amount equivalent to the amount of enterprise tax on business conducted by corporations paid to that prefecture.
machine translation, not official
---
## Cites
- art-72/par-1/item-5: この号 → 地方税法 第七十二条第一項第五号 (Article 72, paragraph (1), item (v)), art-72/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72#art-72/par-1/item-5
- art-72-2/par-1/item-1: 次号から第四号まで → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- art-72-2/par-1/item-1: 次号から第四号まで → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-2/par-1/item-1: 次号から第四号まで → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-2/par-1/item-1/sub-2: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
- art-72-2/par-1/item-1/sub-2: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-2/par-1/item-1/sub-2: 第七十二条の二十四の七第七項 → 地方税法 第七十二条の二十四の七第七項 (Article 72-24-7, paragraph (7)), art-72-24-7/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7
- art-72-2/par-1/item-1/sub-2: 第四項 → 地方税法 第七十二条の二第四項 (Article 72-2, paragraph (4)), art-72-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-4
- art-72-2/par-1/item-1/sub-2: 第五項 → 地方税法 第七十二条の二第五項 (Article 72-2, paragraph (5)), art-72-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-5
- art-72-2/par-1/item-1/sub-2: 投資信託及び投資法人に関する法律第二条第十二項 → e-Gov law 326AC0100000198, 第二条第十二項 (Article 2, paragraph (12)), art-2/par-12 — not held in this collection
- art-72-2/par-1/item-1/sub-2: 第七十二条の三十二第二項第三号 → 地方税法 第七十二条の三十二第二項第三号 (Article 72-32, paragraph (2), item (iii)), art-72-32/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-3
- art-72-2/par-1/item-1/sub-2: 資産の流動化に関する法律第二条第三項 → e-Gov law 410AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-72-2/par-1/item-1/sub-2: 第七十二条の三十二第二項第四号 → 地方税法 第七十二条の三十二第二項第四号 (Article 72-32, paragraph (2), item (iv)), art-72-32/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-4
- art-72-2/par-1/item-1/sub-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-72-2/par-1/item-1/sub-2: この号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2/par-1/item-1/sub-2/sub2-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-72-2/par-1/item-1/sub-2/sub2-1: この号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2/par-1/item-1/sub-2/sub2-1: 次項第二号 → 地方税法 第七十二条の二第二項第二号 (Article 72-2, paragraph (2), item (ii)), art-72-2/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2/item-2
- art-72-2/par-1/item-2: 次号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-2/par-1/item-2: ガス事業法（昭和二十九年法律第五十一号）第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-72-2/par-1/item-2: 同条第七項 → e-Gov law 329AC0000000051, 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — not held in this collection
- art-72-2/par-1/item-3: 電気事業法（昭和三十九年法律第百七十号）第二条第一項第二号 → e-Gov law 339AC0000000170, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-72-2/par-1/item-3: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-72-2/par-1/item-3: 同項第十五号の三 → e-Gov law 339AC0000000170, 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — not held in this collection
- art-72-2/par-1/item-3/sub-2: 第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2/par-1/item-4: ガス事業法第二条第十項 → e-Gov law 329AC0000000051, 第二条第十項 (Article 2, paragraph (10)), art-2/par-10 — not held in this collection
- art-72-2/par-1/item-4: 同法第五十四条の二 → e-Gov law 329AC0000000051, 第五十四条の二 (Article 54-2), art-54-2 — not held in this collection
- art-72-2/par-1/item-4: 同法第三十八条第二項第四号 → e-Gov law 329AC0000000051, 第三十八条第二項第四号 (Article 38, paragraph (2), item (iv)), art-38/par-2/item-4 — not held in this collection
- art-72-2/par-1/item-4: 同法第二条第九項 → e-Gov law 329AC0000000051, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-72-2/par-1/item-4: 第七十二条の二十四の二第一項 → 地方税法 第七十二条の二十四の二第一項 (Article 72-24-2, paragraph (1)), art-72-24-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-1
- art-72-2/par-1/item-4: 第七十二条の二十四の七第四項 → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-2/par-2: 前項 → 地方税法 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1
- art-72-2/par-2/item-1: 前項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2/par-2/item-1: 次号 → 地方税法 第七十二条の二第二項第二号 (Article 72-2, paragraph (2), item (ii)), art-72-2/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2/item-2
- art-72-2/par-2/item-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-2/par-2/item-1: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-2/par-2/item-1: 第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-2/par-2/item-1: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-2/par-2/item-2: 前号 → 地方税法 第七十二条の二第二項第一号 (Article 72-2, paragraph (2), item (i)), art-72-2/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-2/item-1
- art-72-2/par-2/item-2: 前項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2/par-4: 法人税法第二条第二十九号の二 → 法人税法 第二条第一項第二十九号の二 (Article 2, paragraph (1), item (xxix-2)), art-2/par-1/item-29-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29-2
- art-72-2/par-4: 第七十二条の三十二 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32
- art-72-2/par-5: 第三項 → 地方税法 第七十二条の二第三項 (Article 72-2, paragraph (3)), art-72-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-3
- art-72-2/par-8: 第三項 → 地方税法 第七十二条の二第三項 (Article 72-2, paragraph (3)), art-72-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-3
- art-72-2/par-8/item-27: 第十項第二十号 → 地方税法 第七十二条の二第十項第二十号 (Article 72-2, paragraph (10), item (xx)), art-72-2/par-10/item-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-20
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第一号 (Article 72-2, paragraph (8), item (i)), art-72-2/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-1
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第一号の二 (Article 72-2, paragraph (8), item (i-2)), art-72-2/par-8/item-1-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-1-2
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十号 (Article 72-2, paragraph (8), item (x)), art-72-2/par-8/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-10
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十一号 (Article 72-2, paragraph (8), item (xi)), art-72-2/par-8/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-11
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十二号 (Article 72-2, paragraph (8), item (xii)), art-72-2/par-8/item-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-12
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十三号 (Article 72-2, paragraph (8), item (xiii)), art-72-2/par-8/item-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-13
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十四号 (Article 72-2, paragraph (8), item (xiv)), art-72-2/par-8/item-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-14
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十五号 (Article 72-2, paragraph (8), item (xv)), art-72-2/par-8/item-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-15
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十六号 (Article 72-2, paragraph (8), item (xvi)), art-72-2/par-8/item-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-16
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十七号 (Article 72-2, paragraph (8), item (xvii)), art-72-2/par-8/item-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-17
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十八号 (Article 72-2, paragraph (8), item (xviii)), art-72-2/par-8/item-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-18
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第十九号 (Article 72-2, paragraph (8), item (xix)), art-72-2/par-8/item-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-19
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二号 (Article 72-2, paragraph (8), item (ii)), art-72-2/par-8/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-2
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十号 (Article 72-2, paragraph (8), item (xx)), art-72-2/par-8/item-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-20
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十一号 (Article 72-2, paragraph (8), item (xxi)), art-72-2/par-8/item-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-21
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十二号 (Article 72-2, paragraph (8), item (xxii)), art-72-2/par-8/item-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-22
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十三号 (Article 72-2, paragraph (8), item (xxiii)), art-72-2/par-8/item-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-23
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十四号 (Article 72-2, paragraph (8), item (xxiv)), art-72-2/par-8/item-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-24
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十五号 (Article 72-2, paragraph (8), item (xxv)), art-72-2/par-8/item-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-25
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十六号 (Article 72-2, paragraph (8), item (xxvi)), art-72-2/par-8/item-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-26
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十七号 (Article 72-2, paragraph (8), item (xxvii)), art-72-2/par-8/item-27 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-27
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十八号 (Article 72-2, paragraph (8), item (xxviii)), art-72-2/par-8/item-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-28
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第二十九号 (Article 72-2, paragraph (8), item (xxix)), art-72-2/par-8/item-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-29
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第三号 (Article 72-2, paragraph (8), item (iii)), art-72-2/par-8/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-3
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第三十号 (Article 72-2, paragraph (8), item (xxx)), art-72-2/par-8/item-30 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-30
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第四号 (Article 72-2, paragraph (8), item (iv)), art-72-2/par-8/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-4
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第五号 (Article 72-2, paragraph (8), item (v)), art-72-2/par-8/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-5
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第六号 (Article 72-2, paragraph (8), item (vi)), art-72-2/par-8/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-6
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第七号 (Article 72-2, paragraph (8), item (vii)), art-72-2/par-8/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-7
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第八号 (Article 72-2, paragraph (8), item (viii)), art-72-2/par-8/item-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-8
- art-72-2/par-8/item-31: 前各号 → 地方税法 第七十二条の二第八項第九号 (Article 72-2, paragraph (8), item (ix)), art-72-2/par-8/item-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-8/item-9
- art-72-2/par-9: 第三項 → 地方税法 第七十二条の二第三項 (Article 72-2, paragraph (3)), art-72-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-3
- art-72-2/par-9/item-3: 前二号 → 地方税法 第七十二条の二第九項第一号 (Article 72-2, paragraph (9), item (i)), art-72-2/par-9/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-9/item-1
- art-72-2/par-9/item-3: 前二号 → 地方税法 第七十二条の二第九項第二号 (Article 72-2, paragraph (9), item (ii)), art-72-2/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-9/item-2
- art-72-2/par-10: 第三項 → 地方税法 第七十二条の二第三項 (Article 72-2, paragraph (3)), art-72-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-3
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第一号 (Article 72-2, paragraph (10), item (i)), art-72-2/par-10/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-1
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十号 (Article 72-2, paragraph (10), item (x)), art-72-2/par-10/item-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-10
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十一号 (Article 72-2, paragraph (10), item (xi)), art-72-2/par-10/item-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-11
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十二号 (Article 72-2, paragraph (10), item (xii)), art-72-2/par-10/item-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-12
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十三号 (Article 72-2, paragraph (10), item (xiii)), art-72-2/par-10/item-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-13
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十四号 (Article 72-2, paragraph (10), item (xiv)), art-72-2/par-10/item-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-14
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十五号 (Article 72-2, paragraph (10), item (xv)), art-72-2/par-10/item-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十五号の二 (Article 72-2, paragraph (10), item (xv-2)), art-72-2/par-10/item-15-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15-2
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十五号の三 (Article 72-2, paragraph (10), item (xv-3)), art-72-2/par-10/item-15-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15-3
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十六号 (Article 72-2, paragraph (10), item (xvi)), art-72-2/par-10/item-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十六号の二 (Article 72-2, paragraph (10), item (xvi-2)), art-72-2/par-10/item-16-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16-2
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十六号の三 (Article 72-2, paragraph (10), item (xvi-3)), art-72-2/par-10/item-16-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16-3
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十七号 (Article 72-2, paragraph (10), item (xvii)), art-72-2/par-10/item-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-17
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十八号 (Article 72-2, paragraph (10), item (xviii)), art-72-2/par-10/item-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-18
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十八号の二 (Article 72-2, paragraph (10), item (xviii-2)), art-72-2/par-10/item-18-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-18-2
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第十九号 (Article 72-2, paragraph (10), item (xix)), art-72-2/par-10/item-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-19
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第二号 (Article 72-2, paragraph (10), item (ii)), art-72-2/par-10/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-2
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第二十号 (Article 72-2, paragraph (10), item (xx)), art-72-2/par-10/item-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-20
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第三号 (Article 72-2, paragraph (10), item (iii)), art-72-2/par-10/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-3
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第四号 (Article 72-2, paragraph (10), item (iv)), art-72-2/par-10/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-4
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第五号 (Article 72-2, paragraph (10), item (v)), art-72-2/par-10/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-5
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第六号 (Article 72-2, paragraph (10), item (vi)), art-72-2/par-10/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-6
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第七号 (Article 72-2, paragraph (10), item (vii)), art-72-2/par-10/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-7
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第八号 (Article 72-2, paragraph (10), item (viii)), art-72-2/par-10/item-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-8
- art-72-2/par-10/item-21: 前各号 → 地方税法 第七十二条の二第十項第九号 (Article 72-2, paragraph (10), item (ix)), art-72-2/par-10/item-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-9
- art-72-2/par-11: 第四項 → 地方税法 第七十二条の二第四項 (Article 72-2, paragraph (4)), art-72-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-4
- art-72-2/par-11: 前項第十五号の三 → 地方税法 第七十二条の二第十項第十五号の三 (Article 72-2, paragraph (10), item (xv-3)), art-72-2/par-10/item-15-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-15-3
- art-72-2/par-11: 同項第十六号の三 → 地方税法 第七十二条の二第十項第十六号の三 (Article 72-2, paragraph (10), item (xvi-3)), art-72-2/par-10/item-16-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-16-3
- art-72-2-2/par-1: この項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-1: 第三項 → 地方税法 第七十二条の二の二第三項 (Article 72-2-2, paragraph (3)), art-72-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-3
- art-72-2-2/par-1: 次項 → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-1: 第七項 → 地方税法 第七十二条の二の二第七項 (Article 72-2-2, paragraph (7)), art-72-2-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-7
- art-72-2-2/par-1: 前条 → 地方税法 第七十二条の二 (Article 72-2), art-72-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2
- art-72-2-2/par-1: 次条 → 地方税法 第七十二条の二の三 (Article 72-2-3), art-72-2-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-3
- art-72-2-2/par-1: 第七十二条の三 → 地方税法 第七十二条の三 (Article 72-3), art-72-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3
- art-72-2-2/par-1: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
- art-72-2-2/par-1: 第七十二条の八から第七十二条の十一まで → 地方税法 第七十二条の十 (Article 72-10), art-72-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10
- art-72-2-2/par-1: 第七十二条の八から第七十二条の十一まで → 地方税法 第七十二条の十一 (Article 72-11), art-72-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-11
- art-72-2-2/par-1: 第七十二条の八から第七十二条の十一まで → 地方税法 第七十二条の八 (Article 72-8), art-72-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8
- art-72-2-2/par-1: 第七十二条の八から第七十二条の十一まで → 地方税法 第七十二条の九 (Article 72-9), art-72-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9
- art-72-2-2/par-1: 第七十二条の三十七 → 地方税法 第七十二条の三十七 (Article 72-37), art-72-37 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37
- art-72-2-2/par-1: 第七十二条の三十八 → 地方税法 第七十二条の三十八 (Article 72-38), art-72-38 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38
- art-72-2-2/par-1: 第七十二条の四十九 → 地方税法 第七十二条の四十九 (Article 72-49), art-72-49 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49
- art-72-2-2/par-1: 第七十二条の四十九の三 → 地方税法 第七十二条の四十九の三 (Article 72-49-3), art-72-49-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3
- art-72-2-2/par-1: 第七十二条の四十九の十 → 地方税法 第七十二条の四十九の十 (Article 72-49-10), art-72-49-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10
- art-72-2-2/par-1: 第七十二条の五十六 → 地方税法 第七十二条の五十六 (Article 72-56), art-72-56 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-56
- art-72-2-2/par-1: 第七十二条の五十七 → 地方税法 第七十二条の五十七 (Article 72-57), art-72-57 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57
- art-72-2-2/par-1: 第七十二条の六十 → 地方税法 第七十二条の六十 (Article 72-60), art-72-60 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60
- art-72-2-2/par-1: 第七十二条の六十四 → 地方税法 第七十二条の六十四 (Article 72-64), art-72-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64
- art-72-2-2/par-1: 第三項から第五項まで → 地方税法 第七十二条の二の二第四項 (Article 72-2-2, paragraph (4)), art-72-2-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-4
- art-72-2-2/par-1: 第三項から第五項まで → 地方税法 第七十二条の二の二第五項 (Article 72-2-2, paragraph (5)), art-72-2-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-5
- art-72-2-2/par-1: 第八項 → 地方税法 第七十二条の二の二第八項 (Article 72-2-2, paragraph (8)), art-72-2-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-8
- art-72-2-2/par-2: 前項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-3: 法人税法第四条の三 → 法人税法 第四条の三 (Article 4-3), art-4-3 — https://japanlaw.org/en/corporation-tax-act/art-4-3 · https://japanlaw.org/l/340AC0000000034/art-4-3
- art-72-2-2/par-3: 前二項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-3: 前二項 → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-4: 法人税法第四条の四 → 法人税法 第四条の四 (Article 4-4), art-4-4 — https://japanlaw.org/en/corporation-tax-act/art-4-4 · https://japanlaw.org/l/340AC0000000034/art-4-4
- art-72-2-2/par-4: 第百五十二条第三項 → 法人税法 第百五十二条第三項 (Article 152, paragraph (3)), art-152/par-3 — https://japanlaw.org/en/corporation-tax-act/art-152/par-3 · https://japanlaw.org/l/340AC0000000034/art-152/par-3
- art-72-2-2/par-4: 第一項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-4: 第二項 → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-5: 所得税法第六条の三 → 所得税法 第六条の三 (Article 6-3), art-6-3 — https://japanlaw.org/en/income-tax-act/art-6-3 · https://japanlaw.org/l/340AC0000000033/art-6-3
- art-72-2-2/par-5: 第一項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-5: 第二項 → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-6: 前条第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2-2/par-6: 第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-2-2/par-7: 第一項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-7: 第二項 → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-8: 第一項から第四項まで → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-8: 第一項から第四項まで → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-8: 第一項から第四項まで → 地方税法 第七十二条の二の二第三項 (Article 72-2-2, paragraph (3)), art-72-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-3
- art-72-2-2/par-8: 第一項から第四項まで → 地方税法 第七十二条の二の二第四項 (Article 72-2-2, paragraph (4)), art-72-2-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-4
- art-72-2-2/par-8: 第七十二条の五第二項 → 地方税法 第七十二条の五第二項 (Article 72-5, paragraph (2)), art-72-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-2
- art-72-2-2/par-8: 第七十二条の十三第三項 → 地方税法 第七十二条の十三第三項 (Article 72-13, paragraph (3)), art-72-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-3
- art-72-2-2/par-8: 第七十二条の二十六第十一項 → 地方税法 第七十二条の二十六第十一項 (Article 72-26, paragraph (11)), art-72-26/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-11
- art-72-2-2/par-8: 第七十二条の二十四の四 → 地方税法 第七十二条の二十四の四 (Article 72-24-4), art-72-24-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-4
- art-72-2-2/par-8: 第七十二条の二十四の七第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1
- art-72-2-2/par-8: 第七十二条の二十五第八項 → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-2-2/par-8: 第十一項 → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-2-2/par-8: 第七十二条の二十六第九項 → 地方税法 第七十二条の二十六第九項 (Article 72-26, paragraph (9)), art-72-26/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-9
- art-72-2-2/par-8: 第七十二条の三十八の二第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-2-2/par-8: 第六項 → 地方税法 第七十二条の三十八の二第六項 (Article 72-38-2, paragraph (6)), art-72-38-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
- art-72-2-2/par-8: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-2-2/par-8: 第七十二条の二十四の七第一項第三号 → 地方税法 第七十二条の二十四の七第一項第三号 (Article 72-24-7, paragraph (1), item (iii)), art-72-24-7/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-3
- art-72-2-2/par-8: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-2-2/par-8: 第七十二条の二十四の七第三項第一号 → 地方税法 第七十二条の二十四の七第三項第一号 (Article 72-24-7, paragraph (3), item (i)), art-72-24-7/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3/item-1
- art-72-2-2/par-8: 第七十二条の二十四の七第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-2-2/par-8: 第七十二条の二十四の七第五項第二号 → 地方税法 第七十二条の二十四の七第五項第二号 (Article 72-24-7, paragraph (5), item (ii)), art-72-24-7/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5/item-2
- art-72-2-2/par-8: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-2-2/par-8: 第七十二条の二十五第九項 → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-2-2/par-8: 第七十二条の二十五第十項 → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-2-2/par-8: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-2-2/par-8: 第七十二条の二十六第八項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-8
- art-72-2-2/par-8: 第十項 → 地方税法 第七十二条の二十六第十項 (Article 72-26, paragraph (10)), art-72-26/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-10
- art-72-2-2/par-8: 第七十二条の三十四 → 地方税法 第七十二条の三十四 (Article 72-34), art-72-34 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-34
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第一項 (Article 72-2-2, paragraph (1)), art-72-2-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-1
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第二項 (Article 72-2-2, paragraph (2)), art-72-2-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-2
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第三項 (Article 72-2-2, paragraph (3)), art-72-2-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-3
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第四項 (Article 72-2-2, paragraph (4)), art-72-2-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-4
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第五項 (Article 72-2-2, paragraph (5)), art-72-2-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-5
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第六項 (Article 72-2-2, paragraph (6)), art-72-2-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-6
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第七項 (Article 72-2-2, paragraph (7)), art-72-2-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-7
- art-72-2-2/par-9: 前各項 → 地方税法 第七十二条の二の二第八項 (Article 72-2-2, paragraph (8)), art-72-2-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-2-2/par-8
- art-72-3/par-1: 法人税法第二条第二十九号 → 法人税法 第二条第一項第二十九号 (Article 2, paragraph (1), item (xxix)), art-2/par-1/item-29 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-29 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-29
- art-72-3/par-1: 第三項 → 地方税法 第七十二条の三第三項 (Article 72-3, paragraph (3)), art-72-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-3
- art-72-3/par-1: 同法第十二条第四項第一号 → 法人税法 第十二条第四項第一号 (Article 12, paragraph (4), item (i)), art-12/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-1
- art-72-3/par-1: 同条第四項第二号 → 法人税法 第十二条第四項第二号 (Article 12, paragraph (4), item (ii)), art-12/par-4/item-2 — https://japanlaw.org/en/corporation-tax-act/art-12/par-4/item-2 · https://japanlaw.org/l/340AC0000000034/art-12/par-4/item-2
- art-72-3/par-2: 前項 → 地方税法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-1
- art-72-3/par-4: 第一項 → 地方税法 第七十二条の三第一項 (Article 72-3, paragraph (1)), art-72-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-1
- art-72-3/par-4: 第二項 → 地方税法 第七十二条の三第二項 (Article 72-3, paragraph (2)), art-72-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-2
- art-72-3/par-4: 前三項 → 地方税法 第七十二条の三第三項 (Article 72-3, paragraph (3)), art-72-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-3/par-3
- art-72-4/par-1/item-2: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 · https://japanlaw.org/l/340AC0000000034/appdx-1
- art-72-4/par-3: 農業協同組合法第七十二条の十三第一項第一号 → e-Gov law 322AC0000000132, 第七十二条の十三第一項第一号 (Article 72-13, paragraph (1), item (i)), art-72-13/par-1/item-1 — not held in this collection
- art-72-4/par-3: 農地法（昭和二十七年法律第二百二十九号）第二条第三項 → e-Gov law 327AC0000000229, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-72-5/par-1/item-1: 法人税法別表第二 → 法人税法 別表第二 (Appended Table 2), appdx-2 — https://japanlaw.org/en/corporation-tax-act/appdx-2 · https://japanlaw.org/l/340AC0000000034/appdx-2
- art-72-5/par-1/item-2: 医療法第四十二条の二第一項 → 医療法 第四十二条の二第一項 (Article 42-2, paragraph (1)), art-42-2/par-1 — https://japanlaw.org/en/medical-care-act/art-42-2/par-1 · https://japanlaw.org/l/323AC0000000205/art-42-2/par-1
- art-72-5/par-1/item-2: 法人税法第二条第九号の二 → 法人税法 第二条第一項第九号の二 (Article 2, paragraph (1), item (ix-2)), art-2/par-1/item-9-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9-2
- art-72-5/par-1/item-2: この号 → 地方税法 第七十二条の五第一項第二号 (Article 72-5, paragraph (1), item (ii)), art-72-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1/item-2
- art-72-5/par-1/item-2: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-72-5/par-1/item-2: 労働者協同組合法（令和二年法律第七十八号）第九十四条の三第二号 → e-Gov law 502AC1000000078, 第九十四条の三第一項第二号 (Article 94-3, paragraph (1), item (ii)), art-94-3/par-1/item-2 — not held in this collection
- art-72-5/par-1/item-5: 医療法第三十一条 → 医療法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/medical-care-act/art-31 · https://japanlaw.org/l/323AC0000000205/art-31
- art-72-5/par-1/item-5: 第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-2
- art-72-5/par-1/item-5: 第七十二条の二十四の七第七項 → 地方税法 第七十二条の二十四の七第七項 (Article 72-24-7, paragraph (7)), art-72-24-7/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7
- art-72-5/par-1/item-9: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection
- art-72-5/par-1/item-11: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-72-5/par-3: 第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-5/par-4: 第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-5/par-4: 第二項 → 地方税法 第七十二条の五第二項 (Article 72-5, paragraph (2)), art-72-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-2
- art-72-7/par-1: 第一号 → 地方税法 第七十二条の七第一項第一号 (Article 72-7, paragraph (1), item (i)), art-72-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-1
- art-72-7/par-1: 第二号 → 地方税法 第七十二条の七第一項第二号 (Article 72-7, paragraph (1), item (ii)), art-72-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-2
- art-72-7/par-1: 次条第一項第一号 → 地方税法 第七十二条の八第一項第一号 (Article 72-8, paragraph (1), item (i)), art-72-8/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1/item-1
- art-72-7/par-1: 第二号 → 地方税法 第七十二条の八第一項第二号 (Article 72-8, paragraph (1), item (ii)), art-72-8/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1/item-2
- art-72-7/par-1: 第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-7/par-1: 第七十二条の四十九の六第一項第六号 → 地方税法 第七十二条の四十九の六第一項第六号 (Article 72-49-6, paragraph (1), item (vi)), art-72-49-6/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-6
- art-72-7/par-1: 第七十二条の四十九の十第一項第一号 → 地方税法 第七十二条の四十九の十第一項第一号 (Article 72-49-10, paragraph (1), item (i)), art-72-49-10/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1/item-1
- art-72-7/par-1: 第二号 → 地方税法 第七十二条の四十九の十第一項第二号 (Article 72-49-10, paragraph (1), item (ii)), art-72-49-10/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1/item-2
- art-72-7/par-1: 第七十二条の六十三第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-7/par-1: 第七十二条の六十三の二第一項第六号 → 地方税法 第七十二条の六十三の二第一項第六号 (Article 72-63-2, paragraph (1), item (vi)), art-72-63-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-6
- art-72-7/par-1: 第七十二条の六十四第一項第一号 → 地方税法 第七十二条の六十四第一項第一号 (Article 72-64, paragraph (1), item (i)), art-72-64/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1/item-1
- art-72-7/par-1: 第二号 → 地方税法 第七十二条の六十四第一項第二号 (Article 72-64, paragraph (1), item (ii)), art-72-64/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1/item-2
- art-72-7/par-1/item-2: 前号 → 地方税法 第七十二条の七第一項第一号 (Article 72-7, paragraph (1), item (i)), art-72-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-1
- art-72-7/par-1/item-3: 前二号 → 地方税法 第七十二条の七第一項第一号 (Article 72-7, paragraph (1), item (i)), art-72-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-1
- art-72-7/par-1/item-3: 前二号 → 地方税法 第七十二条の七第一項第二号 (Article 72-7, paragraph (1), item (ii)), art-72-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-2
- art-72-7/par-2: 前項第一号 → 地方税法 第七十二条の七第一項第一号 (Article 72-7, paragraph (1), item (i)), art-72-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-1
- art-72-7/par-2: この項 → 地方税法 第七十二条の七第二項 (Article 72-7, paragraph (2)), art-72-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-2
- art-72-7/par-2: 第七十二条の四十九の五第二項 → 地方税法 第七十二条の四十九の五第二項 (Article 72-49-5, paragraph (2)), art-72-49-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-2
- art-72-7/par-2: 前項第二号 → 地方税法 第七十二条の七第一項第二号 (Article 72-7, paragraph (1), item (ii)), art-72-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1/item-2
- art-72-7/par-3: 第一項 → 地方税法 第七十二条の七第一項 (Article 72-7, paragraph (1)), art-72-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1
- art-72-7/par-4: 第一項 → 地方税法 第七十二条の七第一項 (Article 72-7, paragraph (1)), art-72-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1
- art-72-7/par-5: 第一項 → 地方税法 第七十二条の七第一項 (Article 72-7, paragraph (1)), art-72-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1
- art-72-7/par-5: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
- art-72-7/par-6: 第一項 → 地方税法 第七十二条の七第一項 (Article 72-7, paragraph (1)), art-72-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1
- art-72-7/par-6: 第四項 → 地方税法 第七十二条の七第四項 (Article 72-7, paragraph (4)), art-72-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-4
- art-72-8/par-1/item-1: 前条 → 地方税法 第七十二条の七 (Article 72-7), art-72-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7
- art-72-8/par-1/item-2: 前条第一項 → 地方税法 第七十二条の七第一項 (Article 72-7, paragraph (1)), art-72-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7/par-1
- art-72-8/par-1/item-3: 前条 → 地方税法 第七十二条の七 (Article 72-7), art-72-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-7
- art-72-8/par-2: 第七十二条の十第二項 → 地方税法 第七十二条の十第二項 (Article 72-10, paragraph (2)), art-72-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10/par-2
- art-72-8/par-2: 第七十二条の三十七第一項 → 地方税法 第七十二条の三十七第一項 (Article 72-37, paragraph (1)), art-72-37/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-1
- art-72-8/par-2: 第二項 → 地方税法 第七十二条の三十七第二項 (Article 72-37, paragraph (2)), art-72-37/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-2
- art-72-8/par-2: 第七十二条の四十九第二項 → 地方税法 第七十二条の四十九第二項 (Article 72-49, paragraph (2)), art-72-49/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49/par-2
- art-72-8/par-2: 第七十二条の四十九の三第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-1
- art-72-8/par-2: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-3
- art-72-8/par-2: 第五項 → 地方税法 第七十二条の四十九の三第五項 (Article 72-49-3, paragraph (5)), art-72-49-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-5
- art-72-8/par-2: 第七十二条の四十九の十第二項 → 地方税法 第七十二条の四十九の十第二項 (Article 72-49-10, paragraph (2)), art-72-49-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-2
- art-72-8/par-2: 第七十二条の六十四第二項 → 地方税法 第七十二条の六十四第二項 (Article 72-64, paragraph (2)), art-72-64/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-2
- art-72-8/par-2: 第七十二条の六十九第四項 → 地方税法 第七十二条の六十九第四項 (Article 72-69, paragraph (4)), art-72-69/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-4
- art-72-8/par-2: 第七十二条の七十第二項 → 地方税法 第七十二条の七十第二項 (Article 72-70, paragraph (2)), art-72-70/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-2
- art-72-8/par-2: 前項 → 地方税法 第七十二条の八第一項 (Article 72-8, paragraph (1)), art-72-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-1
- art-72-8/par-3: 前項 → 地方税法 第七十二条の八第二項 (Article 72-8, paragraph (2)), art-72-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-8/par-2
- art-72-9/par-1: 本項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-9/par-2: 前項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-10/par-1: 前条第一項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-10/par-1: 同条第二項 → 地方税法 第七十二条の九第二項 (Article 72-9, paragraph (2)), art-72-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-2
- art-72-10/par-2: 前項 → 地方税法 第七十二条の十第一項 (Article 72-10, paragraph (1)), art-72-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10/par-1
- art-72-10/par-3: 前項 → 地方税法 第七十二条の十第二項 (Article 72-10, paragraph (2)), art-72-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-10/par-2
- art-72-11/par-1: 第七十二条の九第二項 → 地方税法 第七十二条の九第二項 (Article 72-9, paragraph (2)), art-72-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-2
- art-72-11/par-1: 同条第一項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-13/par-1: 次項 → 地方税法 第七十二条の十三第二項 (Article 72-13, paragraph (2)), art-72-13/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-2
- art-72-13/par-1: 第三項 → 地方税法 第七十二条の十三第三項 (Article 72-13, paragraph (3)), art-72-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-3
- art-72-13/par-2: 法人税法第十三条第二項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2
- art-72-13/par-2: 第三項 → 法人税法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/en/corporation-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-13/par-3
- art-72-13/par-3: 法人税法第十三条第二項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2
- art-72-13/par-3: 同項第一号 → 法人税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/en/corporation-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1
- art-72-13/par-3: 同項第二号 → 法人税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/en/corporation-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-2
- art-72-13/par-4: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-1
- art-72-13/par-5: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-1
- art-72-13/par-5: 第二号 → 地方税法 第七十二条の十三第五項第二号 (Article 72-13, paragraph (5), item (ii)), art-72-13/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-2
- art-72-13/par-5: 第五号 → 地方税法 第七十二条の十三第五項第五号 (Article 72-13, paragraph (5), item (v)), art-72-13/par-5/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-5
- art-72-13/par-5/item-1: 第七十二条の十九 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-13/par-5/item-1: この条 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13
- art-72-13/par-5/item-3: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-13/par-5/item-3: 第三項 → 地方税法 第七十二条の十三第三項 (Article 72-13, paragraph (3)), art-72-13/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-3
- art-72-13/par-5/item-4/sub-1: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
- art-72-13/par-5/item-4/sub-1: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-13/par-5/item-4/sub-2: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
- art-72-13/par-5/item-4/sub-2: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-13/par-5/item-4/sub-3: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
- art-72-13/par-5/item-4/sub-3: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-13/par-6: 法人税法第二条第十二号の六の七 → 法人税法 第二条第一項第十二号の六の七 (Article 2, paragraph (1), item (xii-6-7)), art-2/par-1/item-12-6-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-6-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-7
- art-72-13/par-6: 同法第六十四条の十第五項 → 法人税法 第六十四条の十第五項 (Article 64-10, paragraph (5)), art-64-10/par-5 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-5
- art-72-13/par-6: 第六項 → 法人税法 第六十四条の十第六項 (Article 64-10, paragraph (6)), art-64-10/par-6 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6
- art-72-13/par-6: 第三号 → 法人税法 第六十四条の十第六項第三号 (Article 64-10, paragraph (6), item (iii)), art-64-10/par-6/item-3 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-6/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6/item-3
- art-72-13/par-6: 第四号 → 法人税法 第六十四条の十第六項第四号 (Article 64-10, paragraph (6), item (iv)), art-64-10/par-6/item-4 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-6/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6/item-4
- art-72-13/par-6: 第七号 → 法人税法 第六十四条の十第六項第七号 (Article 64-10, paragraph (6), item (vii)), art-64-10/par-6/item-7 — https://japanlaw.org/en/corporation-tax-act/art-64-10/par-6/item-7 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6/item-7
- art-72-13/par-6: 同法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-13/par-6: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-1
- art-72-13/par-7: 法人税法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7
- art-72-13/par-7: 同法第二条第十二号の七の七 → 法人税法 第二条第一項第十二号の七の七 (Article 2, paragraph (1), item (xii-7-7)), art-2/par-1/item-12-7-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-7
- art-72-13/par-8: 第二号 → 地方税法 第七十二条の十三第八項第二号 (Article 72-13, paragraph (8), item (ii)), art-72-13/par-8/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-2
- art-72-13/par-8/item-1: 法人税法第十四条第四項第一号 → 法人税法 第十四条第四項第一号 (Article 14, paragraph (4), item (i)), art-14/par-4/item-1 — https://japanlaw.org/en/corporation-tax-act/art-14/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-4/item-1
- art-72-13/par-8/item-1: この条 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13
- art-72-13/par-9/item-1: 法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-13/par-9/item-1: この条 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13
- art-72-13/par-9/item-1: 同法第六十四条の九第九項 → 法人税法 第六十四条の九第九項 (Article 64-9, paragraph (9)), art-64-9/par-9 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-9 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-9
- art-72-13/par-10: 前項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9
- art-72-13/par-10: 法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-13/par-10: 同条第十項第一号 → 法人税法 第六十四条の九第十項第一号 (Article 64-9, paragraph (10), item (i)), art-64-9/par-10/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-10/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-10/item-1
- art-72-13/par-10: 第十二項第一号 → 法人税法 第六十四条の九第十二項第一号 (Article 64-9, paragraph (12), item (i)), art-64-9/par-12/item-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-12/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-12/item-1
- art-72-13/par-10: この項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-10
- art-72-13/par-10: 次項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-11
- art-72-13/par-11: 第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9
- art-72-13/par-11: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-1
- art-72-13/par-11: 第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5
- art-72-13/par-12: 法人税法第十四条第八項 → 法人税法 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — https://japanlaw.org/en/corporation-tax-act/art-14/par-8 · https://japanlaw.org/l/340AC0000000034/art-14/par-8
- art-72-13/par-12: 第一号 → 地方税法 第七十二条の十三第十二項第一号 (Article 72-13, paragraph (12), item (i)), art-72-13/par-12/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12/item-1
- art-72-13/par-12: 同項 → 地方税法 第七十二条の十三第十二項 (Article 72-13, paragraph (12)), art-72-13/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12
- art-72-13/par-12: 第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8
- art-72-13/par-12: 第一号 → 地方税法 第七十二条の十三第八項第一号 (Article 72-13, paragraph (8), item (i)), art-72-13/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-1
- art-72-13/par-12: 第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9
- art-72-13/par-12: 第二号 → 地方税法 第七十二条の十三第九項第二号 (Article 72-13, paragraph (9), item (ii)), art-72-13/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9/item-2
- art-72-13/par-12: 前二項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-10
- art-72-13/par-12: 前二項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-11
- art-72-13/par-12/item-1: 法人税法第十四条第八項 → 法人税法 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — https://japanlaw.org/en/corporation-tax-act/art-14/par-8 · https://japanlaw.org/l/340AC0000000034/art-14/par-8
- art-72-13/par-12/item-1: この号 → 地方税法 第七十二条の十三第十二項第一号 (Article 72-13, paragraph (12), item (i)), art-72-13/par-12/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12/item-1
- art-72-13/par-12/item-1: 同項第一号 → 法人税法 第十四条第八項第一号 (Article 14, paragraph (8), item (i)), art-14/par-8/item-1 — https://japanlaw.org/en/corporation-tax-act/art-14/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-8/item-1
- art-72-13/par-12/item-1: 次号 → 地方税法 第七十二条の十三第十二項第二号 (Article 72-13, paragraph (12), item (ii)), art-72-13/par-12/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12/item-2
- art-72-13/par-12/item-1: 第八項第一号 → 地方税法 第七十二条の十三第八項第一号 (Article 72-13, paragraph (8), item (i)), art-72-13/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-1
- art-72-13/par-12/item-1: 第九項第二号 → 地方税法 第七十二条の十三第九項第二号 (Article 72-13, paragraph (9), item (ii)), art-72-13/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9/item-2
- art-72-13/par-12/item-1: 第十項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-10
- art-72-13/par-12/item-2: 前号 → 地方税法 第七十二条の十三第十二項第一号 (Article 72-13, paragraph (12), item (i)), art-72-13/par-12/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-12/item-1
- art-72-13/par-12/item-2: 第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8
- art-72-13/par-12/item-2: 第一号 → 地方税法 第七十二条の十三第八項第一号 (Article 72-13, paragraph (8), item (i)), art-72-13/par-8/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-8/item-1
- art-72-13/par-12/item-2: 第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9
- art-72-13/par-12/item-2: 第二号 → 地方税法 第七十二条の十三第九項第二号 (Article 72-13, paragraph (9), item (ii)), art-72-13/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-9/item-2
- art-72-13/par-13: 第五項第三号 → 地方税法 第七十二条の十三第五項第三号 (Article 72-13, paragraph (5), item (iii)), art-72-13/par-5/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-3
- art-72-13/par-13: 第四号 → 地方税法 第七十二条の十三第五項第四号 (Article 72-13, paragraph (5), item (iv)), art-72-13/par-5/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-13/par-5/item-4
- art-72-14/par-1: 第七十二条の十二第一号 → 地方税法 第七十二条の十二第一項第一号 (Article 72-12, paragraph (1), item (i)), art-72-12/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-1
- art-72-14/par-1: 第七十二条の二十 → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20
- art-72-15/par-1: 前条 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-15/par-1/item-2: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-72-15/par-1/item-2: 同法第二条第四項 → e-Gov law 413AC0000000050, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-15/par-1/item-2: 同法第五十五条第一項 → e-Gov law 413AC0000000050, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-72-15/par-2: 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律（昭和六十年法律第八十八号。以下この項において「労働者派遣法」という。）第二十六条第一項 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二十六条第一項 (Article 26, paragraph (1)), art-26/par-1 — https://japanlaw.org/en/worker-dispatch-act/art-26/par-1 · https://japanlaw.org/l/360AC0000000088/art-26/par-1
- art-72-15/par-2: 船員職業安定法（昭和二十三年法律第百三十号）第六十六条第一項 → e-Gov law 323AC0000000130, 第六十六条第一項 (Article 66, paragraph (1)), art-66/par-1 — not held in this collection
- art-72-15/par-2: 労働者派遣法第二条第一号 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/worker-dispatch-act/art-2/par-1/item-1 · https://japanlaw.org/l/360AC0000000088/art-2/par-1/item-1
- art-72-15/par-2: この項 → 地方税法 第七十二条の十五第二項 (Article 72-15, paragraph (2)), art-72-15/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-2
- art-72-15/par-2: 船員職業安定法第六条第十三項 → e-Gov law 323AC0000000130, 第六条第十三項 (Article 6, paragraph (13)), art-6/par-13 — not held in this collection
- art-72-15/par-2: 前項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
- art-72-15/par-2/item-1: 前項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
- art-72-15/par-2/item-2: 前項 → 地方税法 第七十二条の十五第一項 (Article 72-15, paragraph (1)), art-72-15/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15/par-1
- art-72-15/par-2/item-2: 労働者派遣法第二条第二号 → 労働者派遣事業の適正な運営の確保及び派遣労働者の保護等に関する法律 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/worker-dispatch-act/art-2/par-1/item-2 · https://japanlaw.org/l/360AC0000000088/art-2/par-1/item-2
- art-72-15/par-2/item-2: 船員職業安定法第六条第十四項 → e-Gov law 323AC0000000130, 第六条第十四項 (Article 6, paragraph (14)), art-6/par-14 — not held in this collection
- art-72-16/par-1: 第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-16/par-2: 前項 → 地方税法 第七十二条の十六第一項 (Article 72-16, paragraph (1)), art-72-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16/par-1
- art-72-16/par-3: 第一項 → 地方税法 第七十二条の十六第一項 (Article 72-16, paragraph (1)), art-72-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16/par-1
- art-72-17/par-1: 第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-17/par-2: 前項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-1
- art-72-17/par-2: この項 → 地方税法 第七十二条の十七第二項 (Article 72-17, paragraph (2)), art-72-17/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-2
- art-72-17/par-2: 法人税法第六十四条の二第三項 → 法人税法 第六十四条の二第三項 (Article 64-2, paragraph (3)), art-64-2/par-3 — https://japanlaw.org/en/corporation-tax-act/art-64-2/par-3 · https://japanlaw.org/l/340AC0000000034/art-64-2/par-3
- art-72-17/par-2: 次項 → 地方税法 第七十二条の十七第三項 (Article 72-17, paragraph (3)), art-72-17/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-3
- art-72-17/par-3: 第一項 → 地方税法 第七十二条の十七第一項 (Article 72-17, paragraph (1)), art-72-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17/par-1
- art-72-18/par-1: 第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-18/par-1/item-1: 次条 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-18/par-1/item-2: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-72-18/par-1/item-2: 同法第二条第十九号 → 法人税法 第二条第一項第十九号 (Article 2, paragraph (1), item (xix)), art-2/par-1/item-19 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-19 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-19
- art-72-18/par-1/item-2: この号 → 地方税法 第七十二条の十八第一項第二号 (Article 72-18, paragraph (1), item (ii)), art-72-18/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18/par-1/item-2
- art-72-18/par-2: 前項 → 地方税法 第七十二条の十八第一項 (Article 72-18, paragraph (1)), art-72-18/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18/par-1
- art-72-18/par-2: 第七十二条の十四 → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-18/par-2: 法人税法第二十七条 → 法人税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/corporation-tax-act/art-27 · https://japanlaw.org/l/340AC0000000034/art-27
- art-72-18/par-2: 第五十七条 → 法人税法 第五十七条 (Article 57), art-57 — https://japanlaw.org/en/corporation-tax-act/art-57 · https://japanlaw.org/l/340AC0000000034/art-57
- art-72-18/par-2: 第五十七条の二 → 法人税法 第五十七条の二 (Article 57-2), art-57-2 — https://japanlaw.org/en/corporation-tax-act/art-57-2 · https://japanlaw.org/l/340AC0000000034/art-57-2
- art-72-18/par-2: 第五十九条第五項 → 法人税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/corporation-tax-act/art-59/par-5 · https://japanlaw.org/l/340AC0000000034/art-59/par-5
- art-72-18/par-2: 第六十四条の五 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/en/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5
- art-72-18/par-2: 第六十四条の八 → 法人税法 第六十四条の八 (Article 64-8), art-64-8 — https://japanlaw.org/en/corporation-tax-act/art-64-8 · https://japanlaw.org/l/340AC0000000034/art-64-8
- art-72-18/par-2: 租税特別措置法第五十五条 → 租税特別措置法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/special-taxation-measures-act/art-55 · https://japanlaw.org/l/332AC0000000026/art-55
- art-72-18/par-2: 同条第一項 → 租税特別措置法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1
- art-72-18/par-2: 第八項 → 租税特別措置法 第五十五条第八項 (Article 55, paragraph (8)), art-55/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/art-55/par-8
- art-72-18/par-2: 第五十九条の二 → 租税特別措置法 第五十九条の二 (Article 59-2), art-59-2 — https://japanlaw.org/en/special-taxation-measures-act/art-59-2 · https://japanlaw.org/l/332AC0000000026/art-59-2
- art-72-18/par-2: 第六十六条の五の三 → 租税特別措置法 第六十六条の五の三 (Article 66-5-3), art-66-5-3 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3 · https://japanlaw.org/l/332AC0000000026/art-66-5-3
- art-72-18/par-2: 第二項 → 租税特別措置法 第六十六条の五の三第二項 (Article 66-5-3, paragraph (2)), art-66-5-3/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-66-5-3/par-2 · https://japanlaw.org/l/332AC0000000026/art-66-5-3/par-2
- art-72-20/par-1: 前条 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-20/par-2: 前項 → 地方税法 第七十二条の二十第一項 (Article 72-20, paragraph (1)), art-72-20/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20/par-1
- art-72-20/par-3: 前二項 → 地方税法 第七十二条の二十第一項 (Article 72-20, paragraph (1)), art-72-20/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20/par-1
- art-72-20/par-3: 前二項 → 地方税法 第七十二条の二十第二項 (Article 72-20, paragraph (2)), art-72-20/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20/par-2
- art-72-20/par-3: 前条 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-21/par-1: 第七十二条の十二第二号 → 地方税法 第七十二条の十二第一項第二号 (Article 72-12, paragraph (1), item (ii)), art-72-12/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-2
- art-72-21/par-1: 法人税法第二条第十六号 → 法人税法 第二条第一項第十六号 (Article 2, paragraph (1), item (xvi)), art-2/par-1/item-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-16
- art-72-21/par-1: この項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- art-72-21/par-1: 第一号 → 地方税法 第七十二条の二十一第一項第一号 (Article 72-21, paragraph (1), item (i)), art-72-21/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-1
- art-72-21/par-1: 第二号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
- art-72-21/par-1: 第三号 → 地方税法 第七十二条の二十一第一項第三号 (Article 72-21, paragraph (1), item (iii)), art-72-21/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-3
- art-72-21/par-1: 第四項 → 地方税法 第七十二条の二十一第四項 (Article 72-21, paragraph (4)), art-72-21/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-4
- art-72-21/par-1/item-1: 会社法第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/en/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446
- art-72-21/par-1/item-1: 同法第四百四十七条 → 会社法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/en/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447
- art-72-21/par-1/item-1: 第四百四十八条 → 会社法 第四百四十八条 (Article 448), art-448 — https://japanlaw.org/en/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448
- art-72-21/par-1/item-1: 同法第四百五十条 → 会社法 第四百五十条 (Article 450), art-450 — https://japanlaw.org/en/companies-act/art-450 · https://japanlaw.org/l/417AC0000000086/art-450
- art-72-21/par-1/item-1: 同法第四百四十八条第一項第二号 → 会社法 第四百四十八条第一項第二号 (Article 448, paragraph (1), item (ii)), art-448/par-1/item-2 — https://japanlaw.org/en/companies-act/art-448/par-1/item-2 · https://japanlaw.org/l/417AC0000000086/art-448/par-1/item-2
- art-72-21/par-1/item-2: この号 → 地方税法 第七十二条の二十一第一項第二号 (Article 72-21, paragraph (1), item (ii)), art-72-21/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1/item-2
- art-72-21/par-1/item-2: 第六十四条 → e-Gov law 417AC0000000087, 第六十四条 (Article 64), art-64 — not held in this collection
- art-72-21/par-1/item-2: 第二百八十九条第一項 → 地方税法 第二百八十九条第一項 (Article 289, paragraph (1)), art-289/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-10/from-art-280#art-289/par-1
- art-72-21/par-1/item-2: 会社法整備法第一条 → e-Gov law 417AC0000000087, 第一条 (Article 1), art-1 — not held in this collection
- art-72-21/par-1/item-2: 第四十六条 → 地方税法 第四十六条 (Article 46), art-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-1/from-art-45-3-3#art-46
- art-72-21/par-1/item-3: 会社法第四百四十六条 → 会社法 第四百四十六条 (Article 446), art-446 — https://japanlaw.org/en/companies-act/art-446 · https://japanlaw.org/l/417AC0000000086/art-446
- art-72-21/par-1/item-3: 同法第四百四十七条 → 会社法 第四百四十七条 (Article 447), art-447 — https://japanlaw.org/en/companies-act/art-447 · https://japanlaw.org/l/417AC0000000086/art-447
- art-72-21/par-1/item-3: 第四百四十八条 → 会社法 第四百四十八条 (Article 448), art-448 — https://japanlaw.org/en/companies-act/art-448 · https://japanlaw.org/l/417AC0000000086/art-448
- art-72-21/par-1/item-3: 同法第四百五十二条 → 会社法 第四百五十二条 (Article 452), art-452 — https://japanlaw.org/en/companies-act/art-452 · https://japanlaw.org/l/417AC0000000086/art-452
- art-72-21/par-2: 前項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- art-72-21/par-2: 第七十二条の十二第二号 → 地方税法 第七十二条の十二第一項第二号 (Article 72-12, paragraph (1), item (ii)), art-72-12/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-2
- art-72-21/par-3: 前二項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- art-72-21/par-3: 前二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- art-72-21/par-4: 第九項 → 地方税法 第七十二条の二十一第九項 (Article 72-21, paragraph (9)), art-72-21/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-9
- art-72-21/par-4: 第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- art-72-21/par-4: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- art-72-21/par-5: 第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- art-72-21/par-5: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- art-72-21/par-6: 第一号 → 地方税法 第七十二条の二十一第六項第一号 (Article 72-21, paragraph (6), item (i)), art-72-21/par-6/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6/item-1
- art-72-21/par-6: 第二号 → 地方税法 第七十二条の二十一第六項第二号 (Article 72-21, paragraph (6), item (ii)), art-72-21/par-6/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6/item-2
- art-72-21/par-6/item-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-21/par-7: 前項 → 地方税法 第七十二条の二十一第六項 (Article 72-21, paragraph (6)), art-72-21/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-6
- art-72-21/par-7: 次条第一項 → 地方税法 第七十二条の二十二第一項 (Article 72-22, paragraph (1)), art-72-22/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22/par-1
- art-72-21/par-7: 第二項 → 地方税法 第七十二条の二十二第二項 (Article 72-22, paragraph (2)), art-72-22/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22/par-2
- art-72-21/par-7: この項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- art-72-21/par-7: 第一項 → 地方税法 第七十二条の二十一第一項 (Article 72-21, paragraph (1)), art-72-21/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-1
- art-72-21/par-7: 第二項 → 地方税法 第七十二条の二十一第二項 (Article 72-21, paragraph (2)), art-72-21/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-2
- art-72-21/par-8: 前項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- art-72-21/par-9: 第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- art-72-21/par-10: 第七項 → 地方税法 第七十二条の二十一第七項 (Article 72-21, paragraph (7)), art-72-21/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21/par-7
- art-72-23/par-1: 第七十二条の十二第三号 → 地方税法 第七十二条の十二第一項第三号 (Article 72-12, paragraph (1), item (iii)), art-72-12/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-3
- art-72-23/par-1/item-2: 法人税法第百四十一条第一号 → 法人税法 第百四十一条第一項第一号 (Article 141, paragraph (1), item (i)), art-141/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-141/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-141/par-1/item-1
- art-72-23/par-2: 前項 → 地方税法 第七十二条の二十三第一項 (Article 72-23, paragraph (1)), art-72-23/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-1
- art-72-23/par-2: 第七十二条の十二第三号 → 地方税法 第七十二条の十二第一項第三号 (Article 72-12, paragraph (1), item (iii)), art-72-12/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-3
- art-72-23/par-2: 法人税法第二十七条 → 法人税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/corporation-tax-act/art-27 · https://japanlaw.org/l/340AC0000000034/art-27
- art-72-23/par-2: 第五十七条第六項から第八項まで → 法人税法 第五十七条第六項 (Article 57, paragraph (6)), art-57/par-6 — https://japanlaw.org/en/corporation-tax-act/art-57/par-6 · https://japanlaw.org/l/340AC0000000034/art-57/par-6
- art-72-23/par-2: 第五十七条第六項から第八項まで → 法人税法 第五十七条第七項 (Article 57, paragraph (7)), art-57/par-7 — https://japanlaw.org/en/corporation-tax-act/art-57/par-7 · https://japanlaw.org/l/340AC0000000034/art-57/par-7
- art-72-23/par-2: 第五十七条第六項から第八項まで → 法人税法 第五十七条第八項 (Article 57, paragraph (8)), art-57/par-8 — https://japanlaw.org/en/corporation-tax-act/art-57/par-8 · https://japanlaw.org/l/340AC0000000034/art-57/par-8
- art-72-23/par-2: 第五十九条第五項 → 法人税法 第五十九条第五項 (Article 59, paragraph (5)), art-59/par-5 — https://japanlaw.org/en/corporation-tax-act/art-59/par-5 · https://japanlaw.org/l/340AC0000000034/art-59/par-5
- art-72-23/par-2: 第六十二条の五第五項 → 法人税法 第六十二条の五第五項 (Article 62-5, paragraph (5)), art-62-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-62-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-62-5/par-5
- art-72-23/par-2: 第六十四条の五 → 法人税法 第六十四条の五 (Article 64-5), art-64-5 — https://japanlaw.org/en/corporation-tax-act/art-64-5 · https://japanlaw.org/l/340AC0000000034/art-64-5
- art-72-23/par-2: 第六十四条の七 → 法人税法 第六十四条の七 (Article 64-7), art-64-7 — https://japanlaw.org/en/corporation-tax-act/art-64-7 · https://japanlaw.org/l/340AC0000000034/art-64-7
- art-72-23/par-2: 第六十四条の八 → 法人税法 第六十四条の八 (Article 64-8), art-64-8 — https://japanlaw.org/en/corporation-tax-act/art-64-8 · https://japanlaw.org/l/340AC0000000034/art-64-8
- art-72-23/par-2: 租税特別措置法第五十五条 → 租税特別措置法 第五十五条 (Article 55), art-55 — https://japanlaw.org/en/special-taxation-measures-act/art-55 · https://japanlaw.org/l/332AC0000000026/art-55
- art-72-23/par-2: 同条第一項 → 租税特別措置法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-1 · https://japanlaw.org/l/332AC0000000026/art-55/par-1
- art-72-23/par-2: 第八項 → 租税特別措置法 第五十五条第八項 (Article 55, paragraph (8)), art-55/par-8 — https://japanlaw.org/en/special-taxation-measures-act/art-55/par-8 · https://japanlaw.org/l/332AC0000000026/art-55/par-8
- art-72-23/par-3: 前項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-2
- art-72-23/par-3/item-1: 国家公務員共済組合法（昭和三十三年法律第百二十八号。防衛省の職員の給与等に関する法律（昭和二十七年法律第二百六十六号）第二十二条第一項 → e-Gov law 333AC0000000128, 第二十二条第一項 (Article 22, paragraph (1)), art-22/par-1 — not held in this collection
- art-72-23/par-3/item-1: この号 → 地方税法 第七十二条の二十三第三項第一号 (Article 72-23, paragraph (3), item (i)), art-72-23/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3/item-1
- art-72-23/par-3/item-1: 国民健康保険法第五十四条の三第一項 → 国民健康保険法 第五十四条の三第一項 (Article 54-3, paragraph (1)), art-54-3/par-1 — https://japanlaw.org/en/national-health-insurance-act/art-54-3/par-1 · https://japanlaw.org/l/333AC0000000192/art-54-3/par-1
- art-72-23/par-3/item-1: 高齢者の医療の確保に関する法律第八十二条第一項 → 高齢者の医療の確保に関する法律 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/elderly-medical-care-act/art-82/par-1 · https://japanlaw.org/l/357AC0000000080/art-82/par-1
- art-72-23/par-3/item-2: 同法第十五条の二第一項第一号 → 生活保護法 第十五条の二第一項第一号 (Article 15-2, paragraph (1), item (i)), art-15-2/par-1/item-1 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-1/item-1
- art-72-23/par-3/item-2: 同条第二項 → 生活保護法 第十五条の二第二項 (Article 15-2, paragraph (2)), art-15-2/par-2 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-2 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-2
- art-72-23/par-3/item-2: 同条第一項第五号 → 生活保護法 第十五条の二第一項第五号 (Article 15-2, paragraph (1), item (v)), art-15-2/par-1/item-5 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-1/item-5
- art-72-23/par-3/item-2: 同条第五項 → 生活保護法 第十五条の二第五項 (Article 15-2, paragraph (5)), art-15-2/par-5 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-5 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-5
- art-72-23/par-3/item-2: 同条第一項第四号 → 生活保護法 第十五条の二第一項第四号 (Article 15-2, paragraph (1), item (iv)), art-15-2/par-1/item-4 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-1/item-4
- art-72-23/par-3/item-2: 同条第四項 → 生活保護法 第十五条の二第四項 (Article 15-2, paragraph (4)), art-15-2/par-4 — https://japanlaw.org/en/public-assistance-act/art-15-2/par-4 · https://japanlaw.org/l/325AC0000000144/art-15-2/par-4
- art-72-24-2/par-1: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- art-72-24-2/par-1: 第七十二条の四十八第三項第三号 → 地方税法 第七十二条の四十八第三項第三号 (Article 72-48, paragraph (3), item (iii)), art-72-48/par-3/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-3
- art-72-24-2/par-2: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- art-72-24-2/par-2: 保険業法第二条第三項 → e-Gov law 407AC0000000105, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-72-24-2/par-2: 同条第八項 → e-Gov law 407AC0000000105, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-72-24-2/par-2/item-1: 第三号 → 地方税法 第七十二条の二十四の二第二項第三号 (Article 72-24-2, paragraph (2), item (iii)), art-72-24-2/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-3
- art-72-24-2/par-2/item-1: 次号 → 地方税法 第七十二条の二十四の二第二項第二号 (Article 72-24-2, paragraph (2), item (ii)), art-72-24-2/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-2
- art-72-24-2/par-2/item-1: この項 → 地方税法 第七十二条の二十四の二第二項 (Article 72-24-2, paragraph (2)), art-72-24-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2
- art-72-24-2/par-2/item-3: 次号 → 地方税法 第七十二条の二十四の二第二項第四号 (Article 72-24-2, paragraph (2), item (iv)), art-72-24-2/par-2/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-2/item-4
- art-72-24-2/par-3: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- art-72-24-2/par-3: 保険業法第二条第四項 → e-Gov law 407AC0000000105, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-24-2/par-3: 同条第九項 → e-Gov law 407AC0000000105, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-72-24-2/par-3/item-1: 第五号 → 地方税法 第七十二条の二十四の二第三項第五号 (Article 72-24-2, paragraph (3), item (v)), art-72-24-2/par-3/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-5
- art-72-24-2/par-3/item-1: この条 → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2
- art-72-24-2/par-3/item-2: 第五号 → 地方税法 第七十二条の二十四の二第三項第五号 (Article 72-24-2, paragraph (3), item (v)), art-72-24-2/par-3/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-5
- art-72-24-2/par-3/item-2: 商法第八百十九条 → e-Gov law 132AC0000000048, 第八百十九条 (Article 819), art-819 — not held in this collection
- art-72-24-2/par-3/item-3: 第五号 → 地方税法 第七十二条の二十四の二第三項第五号 (Article 72-24-2, paragraph (3), item (v)), art-72-24-2/par-3/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-5
- art-72-24-2/par-3/item-4: 地震保険に関する法律（昭和四十一年法律第七十三号）第二条第二項 → e-Gov law 341AC0000000073, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-72-24-2/par-3/item-4: 次号 → 地方税法 第七十二条の二十四の二第三項第五号 (Article 72-24-2, paragraph (3), item (v)), art-72-24-2/par-3/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2/par-3/item-5
- art-72-24-2/par-4: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- art-72-24-2/par-4: 保険業法第二条第十八項 → e-Gov law 407AC0000000105, 第二条第十八項 (Article 2, paragraph (18)), art-2/par-18 — not held in this collection
- art-72-24-2/par-4/item-1: 保険業法第三条第四項第一号 → e-Gov law 407AC0000000105, 第三条第四項第一号 (Article 3, paragraph (4), item (i)), art-3/par-4/item-1 — not held in this collection
- art-72-24-2/par-4/item-1: 第二号 → e-Gov law 407AC0000000105, 第三条第四項第二号 (Article 3, paragraph (4), item (ii)), art-3/par-4/item-2 — not held in this collection
- art-72-24-2/par-4/item-2: 保険業法第三条第五項第一号 → e-Gov law 407AC0000000105, 第三条第五項第一号 (Article 3, paragraph (5), item (i)), art-3/par-5/item-1 — not held in this collection
- art-72-24-2/par-5: 第七十二条の十二第四号 → 地方税法 第七十二条の十二第一項第四号 (Article 72-12, paragraph (1), item (iv)), art-72-12/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-4
- art-72-24-4/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-24-4/par-1: 第七十二条の十二第三号 → 地方税法 第七十二条の十二第一項第三号 (Article 72-12, paragraph (1), item (iii)), art-72-12/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12/par-1/item-3
- art-72-24-5/par-2: 前項 → 地方税法 第七十二条の二十四の五第一項 (Article 72-24-5, paragraph (1)), art-72-24-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5/par-1
- art-72-24-5/par-3: 前項 → 地方税法 第七十二条の二十四の五第二項 (Article 72-24-5, paragraph (2)), art-72-24-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5/par-2
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の十六 (Article 72-16), art-72-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十一 (Article 72-21), art-72-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十二 (Article 72-22), art-72-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十四の三 (Article 72-24-3), art-72-24-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-3
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十四の四 (Article 72-24-4), art-72-24-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-4
- art-72-24-6/par-1: 第七十二条の十四から前条まで → 地方税法 第七十二条の二十四の五 (Article 72-24-5), art-72-24-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5
- art-72-24-7/par-1: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-24-7/par-1/item-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-24-7/par-3/item-1: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-24-7/par-3/item-2: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-24-7/par-5: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-24-7/par-5: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48
- art-72-24-7/par-5: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-24-7/par-6: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-24-7/par-7: 第一項第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-2
- art-72-24-7/par-7: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-24-7/par-7/item-1: 農業協同組合法第七十二条の十第一項第二号 → e-Gov law 322AC0000000132, 第七十二条の十第一項第二号 (Article 72-10, paragraph (1), item (ii)), art-72-10/par-1/item-2 — not held in this collection
- art-72-24-7/par-8: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-24-7/par-8: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-24-7/par-8: 第七十二条の四十八第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
- art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-24-7/par-9: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-24-7/par-9/item-1: 第一項 → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-24-7/par-9/item-1: 第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1
- art-72-24-7/par-9/item-1: 第二項 → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-24-7/par-9/item-1: 第三項 → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-24-7/par-9/item-1: 第四項 → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-24-7/par-9/item-1: 第五項 → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-24-7/par-9/item-2: 第一項第一号 → 地方税法 第七十二条の二十四の七第一項第一号 (Article 72-24-7, paragraph (1), item (i)), art-72-24-7/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-1
- art-72-24-7/par-10: 第七十二条の二十四の四 → 地方税法 第七十二条の二十四の四 (Article 72-24-4), art-72-24-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-4
- art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-24-7/par-10: 第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-24-7/par-10: 前項 → 地方税法 第七十二条の二十四の七第九項 (Article 72-24-7, paragraph (9)), art-72-24-7/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-9
- art-72-24-8/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-24-8/par-1: 第七十二条の四十八第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
- art-72-24-10/par-1: 法人税法第二条第十二号の八 → 法人税法 第二条第一項第十二号の八 (Article 2, paragraph (1), item (xii-8)), art-2/par-1/item-12-8 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-8 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-8
- art-72-24-10/par-1: この項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
- art-72-24-10/par-1: 次項 → 地方税法 第七十二条の二十四の十第二項 (Article 72-24-10, paragraph (2)), art-72-24-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-2
- art-72-24-10/par-1: 第三項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3
- art-72-24-10/par-1: 第七項 → 地方税法 第七十二条の二十四の十第七項 (Article 72-24-10, paragraph (7)), art-72-24-10/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-7
- art-72-24-10/par-2: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-24-10/par-2: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-24-10/par-2: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-24-10/par-2: 次項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3
- art-72-24-10/par-2: 第四項 → 地方税法 第七十二条の二十四の十第四項 (Article 72-24-10, paragraph (4)), art-72-24-10/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4
- art-72-24-10/par-2: この条 → 地方税法 第七十二条の二十四の十 (Article 72-24-10), art-72-24-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10
- art-72-24-10/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17#art-17
- art-72-24-10/par-2: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17#art-17-2
- art-72-24-10/par-2: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-72-24-10/par-2: 第七十二条の四十一の四 → 地方税法 第七十二条の四十一の四 (Article 72-41-4), art-72-41-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4
- art-72-24-10/par-2: 第七項 → 地方税法 第七十二条の二十四の十第七項 (Article 72-24-10, paragraph (7)), art-72-24-10/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-7
- art-72-24-10/par-3: 前項 → 地方税法 第七十二条の二十四の十第二項 (Article 72-24-10, paragraph (2)), art-72-24-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-2
- art-72-24-10/par-3: この条 → 地方税法 第七十二条の二十四の十 (Article 72-24-10), art-72-24-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10
- art-72-24-10/par-3: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-24-10/par-3: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-24-10/par-3: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-24-10/par-3: 第七十二条の三十九第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-24-10/par-3: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-24-10/par-3: 第七十二条の四十一の二第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-24-10/par-3: この項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3
- art-72-24-10/par-3: 第七項 → 地方税法 第七十二条の二十四の十第七項 (Article 72-24-10, paragraph (7)), art-72-24-10/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-7
- art-72-24-10/par-3: 第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
- art-72-24-10/par-3/item-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-24-10/par-3/item-2: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-24-10/par-3/item-2: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-24-10/par-3/item-3: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-24-10/par-3/item-3: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-24-10/par-3/item-4: 法人税法第二条第九号 → 法人税法 第二条第一項第九号 (Article 2, paragraph (1), item (ix)), art-2/par-1/item-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-9 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-9
- art-72-24-10/par-3/item-4: 同条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-72-24-10/par-3/item-4: 同条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-72-24-10/par-3/item-4: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-24-10/par-3/item-4: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-24-10/par-3/item-4: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-24-10/par-4: 前項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3
- art-72-24-10/par-4: 第七項 → 地方税法 第七十二条の二十四の十第七項 (Article 72-24-10, paragraph (7)), art-72-24-10/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-7
- art-72-24-10/par-4: 第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
- art-72-24-10/par-4: 第六項 → 地方税法 第七十二条の二十四の十第六項 (Article 72-24-10, paragraph (6)), art-72-24-10/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-6
- art-72-24-10/par-4/item-3: 前二号 → 地方税法 第七十二条の二十四の十第四項第一号 (Article 72-24-10, paragraph (4), item (i)), art-72-24-10/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4/item-1
- art-72-24-10/par-4/item-3: 前二号 → 地方税法 第七十二条の二十四の十第四項第二号 (Article 72-24-10, paragraph (4), item (ii)), art-72-24-10/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4/item-2
- art-72-24-10/par-5: この項 → 地方税法 第七十二条の二十四の十第五項 (Article 72-24-10, paragraph (5)), art-72-24-10/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-5
- art-72-24-10/par-5: 前各項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
- art-72-24-10/par-5: 前各項 → 地方税法 第七十二条の二十四の十第二項 (Article 72-24-10, paragraph (2)), art-72-24-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-2
- art-72-24-10/par-5: 前各項 → 地方税法 第七十二条の二十四の十第三項 (Article 72-24-10, paragraph (3)), art-72-24-10/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-3
- art-72-24-10/par-5: 前各項 → 地方税法 第七十二条の二十四の十第四項 (Article 72-24-10, paragraph (4)), art-72-24-10/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4
- art-72-24-10/par-6: 第四項 → 地方税法 第七十二条の二十四の十第四項 (Article 72-24-10, paragraph (4)), art-72-24-10/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-4
- art-72-24-10/par-7: 前項 → 地方税法 第七十二条の二十四の十第六項 (Article 72-24-10, paragraph (6)), art-72-24-10/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-6
- art-72-24-11/par-1: 租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第七条第一項 → e-Gov law 344AC0000000046, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-72-24-11/par-1: 国税通則法第二十四条 → 国税通則法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/national-tax-general-rules-act/art-24 · https://japanlaw.org/l/337AC0000000066/art-24
- art-72-24-11/par-1: 第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-72-24-11/par-1: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-24-11/par-1: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-24-11/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-24-11/par-1: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-24-11/par-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-24-11/par-1: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-24-11/par-1: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17#art-17
- art-72-24-11/par-1: 第七十二条の四十一の四 → 地方税法 第七十二条の四十一の四 (Article 72-41-4), art-72-41-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4
- art-72-24-11/par-1: この項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
- art-72-24-11/par-1: 次項 → 地方税法 第七十二条の二十四の十一第二項 (Article 72-24-11, paragraph (2)), art-72-24-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-2
- art-72-24-11/par-1: 第十七条の二 → 地方税法 第十七条の二 (Article 17-2), art-17-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17#art-17-2
- art-72-24-11/par-1: 第十七条の四 → 地方税法 第十七条の四 (Article 17-4), art-17-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17-3#art-17-4
- art-72-24-11/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-24-11/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-24-11/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-24-11/par-2: 前項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
- art-72-24-11/par-2: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-24-11/par-2: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-24-11/par-2: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-24-11/par-2: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-24-11/par-2: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-24-11/par-2: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-24-11/par-2: 第十七条 → 地方税法 第十七条 (Article 17), art-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-10/from-art-17#art-17
- art-72-24-11/par-2: 第七十二条の四十一の四 → 地方税法 第七十二条の四十一の四 (Article 72-41-4), art-72-41-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4
- art-72-24-11/par-3: 前二項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
- art-72-24-11/par-3: 前二項 → 地方税法 第七十二条の二十四の十一第二項 (Article 72-24-11, paragraph (2)), art-72-24-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-2
- art-72-24-11/par-3: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-24-11/par-3: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-24-11/par-3: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-24-11/par-3: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-24-11/par-3: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-24-11/par-3: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-24-11/par-4: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
- art-72-24-11/par-4: 第二項 → 地方税法 第七十二条の二十四の十一第二項 (Article 72-24-11, paragraph (2)), art-72-24-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-2
- art-72-24-11/par-4: 前項 → 地方税法 第七十二条の二十四の十一第三項 (Article 72-24-11, paragraph (3)), art-72-24-11/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-3
- art-72-24-11/par-4: 次項 → 地方税法 第七十二条の二十四の十一第五項 (Article 72-24-11, paragraph (5)), art-72-24-11/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-5
- art-72-24-11/par-5: 前条第一項 → 地方税法 第七十二条の二十四の十第一項 (Article 72-24-10, paragraph (1)), art-72-24-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-10/par-1
- art-72-24-11/par-5: 第一項 → 地方税法 第七十二条の二十四の十一第一項 (Article 72-24-11, paragraph (1)), art-72-24-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-10#art-72-24-11/par-1
- art-72-25/par-1: この条 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-25/par-1: 次条 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-25/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-25/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-25/par-1: 同項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- art-72-25/par-1: 同項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-25/par-1: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-25/par-1: 第七十二条の九第一項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-25/par-1: 同条第二項 → 地方税法 第七十二条の九第二項 (Article 72-9, paragraph (2)), art-72-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-2
- art-72-25/par-1: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-25/par-2: 前項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-2: 第七十二条の九第一項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-25/par-2: 同条第二項 → 地方税法 第七十二条の九第二項 (Article 72-9, paragraph (2)), art-72-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-2
- art-72-25/par-2: 次項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-2: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-2: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-72-25/par-2: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-72-25/par-3: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-3: 第一号 → 地方税法 第七十二条の二十五第三項第一号 (Article 72-25, paragraph (3), item (i)), art-72-25/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3/item-1
- art-72-25/par-3: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-3: この項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-3/item-1: 次号 → 地方税法 第七十二条の二十五第三項第二号 (Article 72-25, paragraph (3), item (ii)), art-72-25/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3/item-2
- art-72-25/par-4: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-4: 前項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-4: 次項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-4: 法人税法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2
- art-72-25/par-4: 第二項 → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-25/par-4: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-72-25/par-4: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-72-25/par-5: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-5/item-1: 次号 → 地方税法 第七十二条の二十五第五項第二号 (Article 72-25, paragraph (5), item (ii)), art-72-25/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5/item-2
- art-72-25/par-6: 第二項 → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-25/par-6: 第三項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-6: 前項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-6: 第十六項 → 地方税法 第七十二条の二十五第十六項 (Article 72-25, paragraph (16)), art-72-25/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
- art-72-25/par-7: 第四項 → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-25/par-7: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-7: 第十六項 → 地方税法 第七十二条の二十五第十六項 (Article 72-25, paragraph (16)), art-72-25/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
- art-72-25/par-8: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-25/par-8: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-8: 第十項から第十二項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-25/par-8: 第十項から第十二項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-25/par-8: 第十項から第十二項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-25/par-9: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-25/par-9: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-10: 第七十二条の二第一項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- art-72-25/par-10: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-11: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-25/par-11: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-25/par-11: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-12: 第七十二条の二第一項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-25/par-12: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-13: 第八項から前項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-25/par-13: 第八項から前項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-25/par-13: 第八項から前項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-25/par-13: 第八項から前項まで → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-25/par-13: 第八項から前項まで → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第十三項 (Article 72-25, paragraph (13)), art-72-25/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第六項 (Article 72-25, paragraph (6)), art-72-25/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-6
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第七項 (Article 72-25, paragraph (7)), art-72-25/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-7
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-25/par-14: 前各項 → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-25/par-15: 第二項 → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-25/par-15: 第三項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-16: 第三項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-16: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-16: 第二項 → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-25/par-16: 第四項 → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-25/par-16: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-72-25/par-16: 第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-72-25/par-17: 第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-25/par-17: 第八項 → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-25/par-17: 第十項から第十二項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-25/par-17: 第十項から第十二項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-25/par-17: 第十項から第十二項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-25/par-17: 法人税法第七十五条の四第一項 → 法人税法 第七十五条の四第一項 (Article 75-4, paragraph (1)), art-75-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-1
- art-72-25/par-17: 情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十三項 (Article 72-25, paragraph (13)), art-72-25/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十四項 (Article 72-25, paragraph (14)), art-72-25/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-14
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十五項 (Article 72-25, paragraph (15)), art-72-25/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-15
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十六項 (Article 72-25, paragraph (16)), art-72-25/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-17
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第六項 (Article 72-25, paragraph (6)), art-72-25/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-6
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第七項 (Article 72-25, paragraph (7)), art-72-25/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-7
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-25/par-18: 第二項から前項まで → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-26/par-1: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-26/par-1: 次項 → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2
- art-72-26/par-1: 第三項 → 地方税法 第七十二条の二十六第三項 (Article 72-26, paragraph (3)), art-72-26/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-3
- art-72-26/par-1: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2-2#art-72-4/par-1
- art-72-26/par-1: 法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/en/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-26/par-1: この項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-1: 第七十二条の四十八第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
- art-72-26/par-1: 第四項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-4
- art-72-26/par-1: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48
- art-72-26/par-1: この条 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-26/par-1: 同法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-72-26/par-1: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の十六 (Article 72-16), art-72-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十一 (Article 72-21), art-72-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十二 (Article 72-22), art-72-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2
- art-72-26/par-1: 第七十二条の十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の三 (Article 72-24-3), art-72-24-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-3
- art-72-26/par-1: 第七十二条の二十四の五 → 地方税法 第七十二条の二十四の五 (Article 72-24-5), art-72-24-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5
- art-72-26/par-1: 第七十二条の二十四の六 → 地方税法 第七十二条の二十四の六 (Article 72-24-6), art-72-24-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-6
- art-72-26/par-2: 前項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-2: この項 → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2
- art-72-26/par-2/item-1: 次号 → 地方税法 第七十二条の二十六第二項第二号 (Article 72-26, paragraph (2), item (ii)), art-72-26/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2/item-2
- art-72-26/par-2/item-1: 次項 → 地方税法 第七十二条の二十六第三項 (Article 72-26, paragraph (3)), art-72-26/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-3
- art-72-26/par-3: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-4: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-4: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-26/par-4: この項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-4
- art-72-26/par-4: 同項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- art-72-26/par-4: 同項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-26/par-4: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-26/par-5: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-5: 第八項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-8
- art-72-26/par-6: 第一項から第三項まで → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-6: 第一項から第三項まで → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2
- art-72-26/par-6: 第一項から第三項まで → 地方税法 第七十二条の二十六第三項 (Article 72-26, paragraph (3)), art-72-26/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-3
- art-72-26/par-7: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-7: 次項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-8
- art-72-26/par-7: 前条第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-26/par-7: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-26/par-7: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-26/par-7: 前条第三項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-26/par-7: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-26/par-7: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-2
- art-72-26/par-7: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-2
- art-72-26/par-7: 第二十条の五第二項 → 地方税法 第二十条の五第二項 (Article 20-5, paragraph (2)), art-20-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20#art-20-5/par-2
- art-72-26/par-8: 法人税法第七十一条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- art-72-26/par-8: 同項第一号 → 法人税法 第七十一条第一項第一号 (Article 71, paragraph (1), item (i)), art-71/par-1/item-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1/item-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1/item-1
- art-72-26/par-8: 同条第二項 → 法人税法 第七十一条第二項 (Article 71, paragraph (2)), art-71/par-2 — https://japanlaw.org/en/corporation-tax-act/art-71/par-2 · https://japanlaw.org/l/340AC0000000034/art-71/par-2
- art-72-26/par-8: 第三項 → 法人税法 第七十一条第三項 (Article 71, paragraph (3)), art-71/par-3 — https://japanlaw.org/en/corporation-tax-act/art-71/par-3 · https://japanlaw.org/l/340AC0000000034/art-71/par-3
- art-72-26/par-8: 同法第百四十四条の三第一項 → 法人税法 第百四十四条の三第一項 (Article 144-3, paragraph (1)), art-144-3/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-1
- art-72-26/par-8: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-8: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-26/par-8: 同項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- art-72-26/par-8: 同項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-26/par-8: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-26/par-9: 前項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-8
- art-72-26/par-9: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-26/par-9: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-10: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-10: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-26/par-10: 同項第二号 → 地方税法 第七十二条の二第一項第二号 (Article 72-2, paragraph (1), item (ii)), art-72-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-2
- art-72-26/par-10: 同項第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-26/par-10: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-26/par-10: 法人税法第七十五条の四第一項 → 法人税法 第七十五条の四第一項 (Article 75-4, paragraph (1)), art-75-4/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-4/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-1
- art-72-26/par-10: 情報通信技術を活用した行政の推進等に関する法律第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection
- art-72-26/par-10: 第四項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-4
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第十項 (Article 72-26, paragraph (10)), art-72-26/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-10
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第二項 (Article 72-26, paragraph (2)), art-72-26/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-2
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第三項 (Article 72-26, paragraph (3)), art-72-26/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-3
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-4
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第六項 (Article 72-26, paragraph (6)), art-72-26/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-6
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第七項 (Article 72-26, paragraph (7)), art-72-26/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-7
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第八項 (Article 72-26, paragraph (8)), art-72-26/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-8
- art-72-26/par-11: 前各項 → 地方税法 第七十二条の二十六第九項 (Article 72-26, paragraph (9)), art-72-26/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-9
- art-72-26/par-11: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-5/par-1
- art-72-26/par-11: 第七十二条の二十四の七第七項 → 地方税法 第七十二条の二十四の七第七項 (Article 72-24-7, paragraph (7)), art-72-24-7/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-7
- art-72-26/par-11: 第七十二条の九第一項 → 地方税法 第七十二条の九第一項 (Article 72-9, paragraph (1)), art-72-9/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-1
- art-72-26/par-11: 同条第二項 → 地方税法 第七十二条の九第二項 (Article 72-9, paragraph (2)), art-72-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-5#art-72-9/par-2
- art-72-26/par-12: 第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-27/par-1: 第二十条の五の二第一項 → 地方税法 第二十条の五の二第一項 (Article 20-5-2, paragraph (1)), art-20-5-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-1
- art-72-27/par-1: 同条第二項 → 地方税法 第二十条の五の二第二項 (Article 20-5-2, paragraph (2)), art-20-5-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-5-2#art-20-5-2/par-2
- art-72-27/par-1: 前条第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-27/par-1: この条 → 地方税法 第七十二条の二十七 (Article 72-27), art-72-27 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-27
- art-72-27/par-1: 次条第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-28/par-1: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-28/par-1: 同条第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-28/par-1: この項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-28/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-28/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-28/par-1: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-28/par-1: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-28/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-28/par-1: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-28/par-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-28/par-1: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-28/par-1: 第七十二条の四十四第一項 → 地方税法 第七十二条の四十四第一項 (Article 72-44, paragraph (1)), art-72-44/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-1
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十三項 (Article 72-25, paragraph (13)), art-72-25/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第六項 (Article 72-25, paragraph (6)), art-72-25/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-6
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第七項 (Article 72-25, paragraph (7)), art-72-25/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-7
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-28/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-28/par-2: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十六項 (Article 72-25, paragraph (16)), art-72-25/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
- art-72-28/par-2: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-17
- art-72-28/par-2: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十八項 (Article 72-25, paragraph (18)), art-72-25/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-18
- art-72-28/par-2: 前項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-28/par-3: 第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-28/par-3: 前二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-2
- art-72-28/par-4: 第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-28/par-4: 前項 → 地方税法 第七十二条の二十八第三項 (Article 72-28, paragraph (3)), art-72-28/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-3
- art-72-28/par-4: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-28/par-4: この条 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-28/par-4: 第七十二条の四十一の四 → 地方税法 第七十二条の四十一の四 (Article 72-41-4), art-72-41-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-4
- art-72-28/par-4: 第七十二条の四十四 → 地方税法 第七十二条の四十四 (Article 72-44), art-72-44 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44
- art-72-28/par-4: 第七十二条の四十六 → 地方税法 第七十二条の四十六 (Article 72-46), art-72-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46
- art-72-28/par-4: 第七十二条の四十八 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48
- art-72-29/par-1: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の十六 (Article 72-16), art-72-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-29/par-1: 第七十二条の十四から第七十二条の二十まで → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20
- art-72-29/par-1: 第七十二条の二十三から第七十二条の二十四の三まで → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23
- art-72-29/par-1: 第七十二条の二十三から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-29/par-1: 第七十二条の二十三から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2
- art-72-29/par-1: 第七十二条の二十三から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の三 (Article 72-24-3), art-72-24-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-3
- art-72-29/par-1: 第七十二条の二十四の五 → 地方税法 第七十二条の二十四の五 (Article 72-24-5), art-72-24-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5
- art-72-29/par-1: 第七十二条の二十四の六 → 地方税法 第七十二条の二十四の六 (Article 72-24-6), art-72-24-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-6
- art-72-29/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-29/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-29/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-29/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-29/par-1: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第十三項 (Article 72-25, paragraph (13)), art-72-25/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第六項 (Article 72-25, paragraph (6)), art-72-25/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-6
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第七項 (Article 72-25, paragraph (7)), art-72-25/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-7
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-29/par-2: 第七十二条の二十五第二項から第十三項まで → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-29/par-2: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十六項 (Article 72-25, paragraph (16)), art-72-25/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
- art-72-29/par-2: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-17
- art-72-29/par-2: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十八項 (Article 72-25, paragraph (18)), art-72-25/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-18
- art-72-29/par-2: 前項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-29/par-3: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12
- art-72-29/par-3: 第七十二条の二十三 → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23
- art-72-29/par-3: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-29/par-3: 第七十二条の二十四の六 → 地方税法 第七十二条の二十四の六 (Article 72-24-6), art-72-24-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-6
- art-72-29/par-3: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-29/par-3: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-29/par-3: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-29/par-3: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-29/par-3: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-29/par-4: 第七十二条の二十五第八項から第十三項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-29/par-4: 第七十二条の二十五第八項から第十三項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-29/par-4: 第七十二条の二十五第八項から第十三項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-29/par-4: 第七十二条の二十五第八項から第十三項まで → 地方税法 第七十二条の二十五第十三項 (Article 72-25, paragraph (13)), art-72-25/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
- art-72-29/par-4: 第七十二条の二十五第八項から第十三項まで → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-29/par-4: 第七十二条の二十五第八項から第十三項まで → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-29/par-4: 第十七項 → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-17
- art-72-29/par-4: 前項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-29/par-5: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12
- art-72-29/par-5: 第七十二条の二十三 → 地方税法 第七十二条の二十三 (Article 72-23), art-72-23 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23
- art-72-29/par-5: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-29/par-5: 第七十二条の二十四の六 → 地方税法 第七十二条の二十四の六 (Article 72-24-6), art-72-24-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-6
- art-72-29/par-5: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-29/par-5: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-29/par-5: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-29/par-5: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-29/par-5: 第七十二条の二十四の七第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-29/par-6: 第七十二条の二十五第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-29/par-6: 第八項から第十三項まで → 地方税法 第七十二条の二十五第十項 (Article 72-25, paragraph (10)), art-72-25/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-10
- art-72-29/par-6: 第八項から第十三項まで → 地方税法 第七十二条の二十五第十一項 (Article 72-25, paragraph (11)), art-72-25/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-11
- art-72-29/par-6: 第八項から第十三項まで → 地方税法 第七十二条の二十五第十二項 (Article 72-25, paragraph (12)), art-72-25/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-12
- art-72-29/par-6: 第八項から第十三項まで → 地方税法 第七十二条の二十五第十三項 (Article 72-25, paragraph (13)), art-72-25/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-13
- art-72-29/par-6: 第八項から第十三項まで → 地方税法 第七十二条の二十五第八項 (Article 72-25, paragraph (8)), art-72-25/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-8
- art-72-29/par-6: 第八項から第十三項まで → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-29/par-6: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十六項 (Article 72-25, paragraph (16)), art-72-25/par-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-16
- art-72-29/par-6: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十七項 (Article 72-25, paragraph (17)), art-72-25/par-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-17
- art-72-29/par-6: 第十六項から第十八項まで → 地方税法 第七十二条の二十五第十八項 (Article 72-25, paragraph (18)), art-72-25/par-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-18
- art-72-29/par-6: 前項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-29/par-6: 第二項 → 地方税法 第七十二条の二十五第二項 (Article 72-25, paragraph (2)), art-72-25/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-2
- art-72-29/par-6: 第四項 → 地方税法 第七十二条の二十五第四項 (Article 72-25, paragraph (4)), art-72-25/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-4
- art-72-29/par-7: 前各項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-29/par-7: 前各項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-2
- art-72-29/par-7: 前各項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-29/par-7: 前各項 → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-4
- art-72-29/par-7: 前各項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-29/par-7: 前各項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-6
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-2
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-4
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-6
- art-72-30/par-1: 第七十二条の二十 → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-20
- art-72-30/par-1: 第七十二条の二十二 → 地方税法 第七十二条の二十二 (Article 72-22), art-72-22 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-22
- art-72-30/par-1: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-12
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-12#art-72-14
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-15
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十六 (Article 72-16), art-72-16 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-16
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-17
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-18
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-15#art-72-19
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の二十一 (Article 72-21), art-72-21 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-21#art-72-21
- art-72-30/par-1: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-30/par-1: 第七十二条の二十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-2
- art-72-30/par-1: 第七十二条の二十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の三 (Article 72-24-3), art-72-24-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-3
- art-72-30/par-1: 第七十二条の二十四の五 → 地方税法 第七十二条の二十四の五 (Article 72-24-5), art-72-24-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-2#art-72-24-5
- art-72-30/par-2: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-30/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-30/par-2: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-31/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-31/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-31/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-31/par-1: 第七十二条の四十二 → 地方税法 第七十二条の四十二 (Article 72-42), art-72-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-42
- art-72-31/par-2: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-31/par-2: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-31/par-2: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-31/par-2: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-31/par-2: 前項 → 地方税法 第七十二条の三十一第一項 (Article 72-31, paragraph (1)), art-72-31/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-1
- art-72-31/par-2: この項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-31/par-2: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-31/par-2: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-31/par-2: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-31/par-3: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-31/par-3: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-31/par-3: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-31/par-3: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-31/par-3: 第一項 → 地方税法 第七十二条の三十一第一項 (Article 72-31, paragraph (1)), art-72-31/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-1
- art-72-31/par-3: 前項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-32/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-32/par-1: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-32/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-32/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-32/par-1: 前条第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-32/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-32/par-1: この条 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32
- art-72-32/par-1: 次条 → 地方税法 第七十二条の三十二の二 (Article 72-32-2), art-72-32-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2
- art-72-32/par-1: この項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32/par-1: 第三項 → 地方税法 第七十二条の三十二第三項 (Article 72-32, paragraph (3)), art-72-32/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-3
- art-72-32/par-1: 第四項 → 地方税法 第七十二条の三十二第四項 (Article 72-32, paragraph (4)), art-72-32/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-4
- art-72-32/par-1: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-9/from-art-761#art-762/par-1/item-1
- art-72-32/par-1: 次条第十二項 → 地方税法 第七十二条の三十二の二第十二項 (Article 72-32-2, paragraph (12)), art-72-32-2/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-12
- art-72-32/par-2: 前項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32/par-2/item-3: 第一号 → 地方税法 第七十二条の三十二第二項第一号 (Article 72-32, paragraph (2), item (i)), art-72-32/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-1
- art-72-32/par-2/item-4: 第一号 → 地方税法 第七十二条の三十二第二項第一号 (Article 72-32, paragraph (2), item (i)), art-72-32/par-2/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-2/item-1
- art-72-32/par-3: 第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32/par-4: 第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32/par-4: 第七百六十二条第一号 → 地方税法 第七百六十二条第一項第一号 (Article 762, paragraph (1), item (i)), art-762/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-9/from-art-761#art-762/par-1/item-1
- art-72-32-2/par-1: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32-2/par-1: 同条 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32
- art-72-32-2/par-1: 法人税法第七十五条の五第二項 → 法人税法 第七十五条の五第二項 (Article 75-5, paragraph (2)), art-75-5/par-2 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-2
- art-72-32-2/par-1: 同法第七十五条の五第一項 → 法人税法 第七十五条の五第一項 (Article 75-5, paragraph (1)), art-75-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-1
- art-72-32-2/par-1: 同条第三項 → 法人税法 第七十五条の五第三項 (Article 75-5, paragraph (3)), art-75-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-72-32-2/par-1: 同条第五項 → 法人税法 第七十五条の五第五項 (Article 75-5, paragraph (5)), art-75-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-5
- art-72-32-2/par-2: 前項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-2: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-32-2/par-2: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-32-2/par-2: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-32-2/par-2: 第七十二条の三十一第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-32-2/par-3: 前項 → 地方税法 第七十二条の三十二の二第二項 (Article 72-32-2, paragraph (2)), art-72-32-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-2
- art-72-32-2/par-4: 第二項 → 地方税法 第七十二条の三十二の二第二項 (Article 72-32-2, paragraph (2)), art-72-32-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-2
- art-72-32-2/par-4: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-4: 前項 → 地方税法 第七十二条の三十二の二第三項 (Article 72-32-2, paragraph (3)), art-72-32-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-3
- art-72-32-2/par-5: 第二項 → 地方税法 第七十二条の三十二の二第二項 (Article 72-32-2, paragraph (2)), art-72-32-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-2
- art-72-32-2/par-5: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-5: 第三項 → 地方税法 第七十二条の三十二の二第三項 (Article 72-32-2, paragraph (3)), art-72-32-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-3
- art-72-32-2/par-6: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-7: 前項 → 地方税法 第七十二条の三十二の二第六項 (Article 72-32-2, paragraph (6)), art-72-32-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-6
- art-72-32-2/par-8: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-8: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32-2/par-9: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-9: 第六項 → 地方税法 第七十二条の三十二の二第六項 (Article 72-32-2, paragraph (6)), art-72-32-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-6
- art-72-32-2/par-9: 前項 → 地方税法 第七十二条の三十二の二第八項 (Article 72-32-2, paragraph (8)), art-72-32-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-8
- art-72-32-2/par-9: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32-2/par-10: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-10: 第八項 → 地方税法 第七十二条の三十二の二第八項 (Article 72-32-2, paragraph (8)), art-72-32-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-8
- art-72-32-2/par-10: 法人税法第七十五条の五第三項 → 法人税法 第七十五条の五第三項 (Article 75-5, paragraph (3)), art-75-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-72-32-2/par-10: 第六項 → 法人税法 第七十五条の五第六項 (Article 75-5, paragraph (6)), art-75-5/par-6 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-6
- art-72-32-2/par-10: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32-2/par-11: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-9/from-art-789#art-790-2
- art-72-32-2/par-11: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32-2/par-12: 前項 → 地方税法 第七十二条の三十二の二第十一項 (Article 72-32-2, paragraph (11)), art-72-32-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-11
- art-72-32-2/par-13: 前項 → 地方税法 第七十二条の三十二の二第十二項 (Article 72-32-2, paragraph (12)), art-72-32-2/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-12
- art-72-32-2/par-13: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-1
- art-72-32-2/par-13: 第十一項 → 地方税法 第七十二条の三十二の二第十一項 (Article 72-32-2, paragraph (11)), art-72-32-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32-2/par-11
- art-72-32-2/par-13: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32/par-1
- art-72-32-2/par-13: 同条 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-32
- art-72-33/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-33/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-33/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-33/par-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-33/par-1: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-33/par-1: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-33/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-72-33/par-2: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-72-34/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-34/par-1: 第七十二条の二十五第九項 → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-9
- art-72-34/par-1: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-2
- art-72-34/par-1: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-2
- art-72-34/par-1: 第四項 → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-4
- art-72-34/par-1: 第六項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-6
- art-72-34/par-1: 第七十二条の二十六第四項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-4
- art-72-37/par-1: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-37/par-1: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-37/par-1: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-37/par-1: 第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-37/par-1: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-37/par-2: 前項 → 地方税法 第七十二条の三十七第一項 (Article 72-37, paragraph (1)), art-72-37/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-1
- art-72-37/par-3: 前項 → 地方税法 第七十二条の三十七第二項 (Article 72-37, paragraph (2)), art-72-37/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-37/par-2
- art-72-38/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-38/par-2: 前項 → 地方税法 第七十二条の三十八第一項 (Article 72-38, paragraph (1)), art-72-38/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38/par-1
- art-72-38-2: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-38-2/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-38-2/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-38-2/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-38-2/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-38-2/par-2: 前項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-72-38-2/par-3: 第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-4: 第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-4: 同項第一号 → 地方税法 第七十二条の三十八の二第一項第一号 (Article 72-38-2, paragraph (1), item (i)), art-72-38-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1/item-1
- art-72-38-2/par-4: 同項第二号 → 地方税法 第七十二条の三十八の二第一項第二号 (Article 72-38-2, paragraph (1), item (ii)), art-72-38-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1/item-2
- art-72-38-2/par-4: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-38-2/par-4: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-38-2/par-4: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-38-2/par-4: 第八項 → 地方税法 第七十二条の三十八の二第八項 (Article 72-38-2, paragraph (8)), art-72-38-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-8
- art-72-38-2/par-5: 第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-6: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-38-2/par-6: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-38-2/par-7: 第二項から第五項まで → 地方税法 第七十二条の三十八の二第二項 (Article 72-38-2, paragraph (2)), art-72-38-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-2
- art-72-38-2/par-7: 第二項から第五項まで → 地方税法 第七十二条の三十八の二第三項 (Article 72-38-2, paragraph (3)), art-72-38-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-3
- art-72-38-2/par-7: 第二項から第五項まで → 地方税法 第七十二条の三十八の二第四項 (Article 72-38-2, paragraph (4)), art-72-38-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-4
- art-72-38-2/par-7: 第二項から第五項まで → 地方税法 第七十二条の三十八の二第五項 (Article 72-38-2, paragraph (5)), art-72-38-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-5
- art-72-38-2/par-7: 前項 → 地方税法 第七十二条の三十八の二第六項 (Article 72-38-2, paragraph (6)), art-72-38-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
- art-72-38-2/par-8: 第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-8: 第六項 → 地方税法 第七十二条の三十八の二第六項 (Article 72-38-2, paragraph (6)), art-72-38-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
- art-72-38-2/par-9: 第六項 → 地方税法 第七十二条の三十八の二第六項 (Article 72-38-2, paragraph (6)), art-72-38-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
- art-72-38-2/par-9: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-38-2/par-10: 第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-10: 第六項 → 地方税法 第七十二条の三十八の二第六項 (Article 72-38-2, paragraph (6)), art-72-38-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
- art-72-38-2/par-10: 前項 → 地方税法 第七十二条の三十八の二第九項 (Article 72-38-2, paragraph (9)), art-72-38-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-9
- art-72-38-2/par-10: 次項 → 地方税法 第七十二条の三十八の二第十一項 (Article 72-38-2, paragraph (11)), art-72-38-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-11
- art-72-38-2/par-10: 第八項 → 地方税法 第七十二条の三十八の二第八項 (Article 72-38-2, paragraph (8)), art-72-38-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-8
- art-72-38-2/par-10: 第十二項 → 地方税法 第七十二条の三十八の二第十二項 (Article 72-38-2, paragraph (12)), art-72-38-2/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-12
- art-72-38-2/par-10: 第十五条の三第一項 → 地方税法 第十五条の三第一項 (Article 15-3, paragraph (1)), art-15-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-1
- art-72-38-2/par-11: 第九項 → 地方税法 第七十二条の三十八の二第九項 (Article 72-38-2, paragraph (9)), art-72-38-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-9
- art-72-38-2/par-12: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-72-38-2/par-12: 第十五条の二の三第一項 → 地方税法 第十五条の二の三第一項 (Article 15-2-3, paragraph (1)), art-15-2-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3/par-1
- art-72-38-2/par-12: 第十五条の三 → 地方税法 第十五条の三 (Article 15-3), art-15-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-3
- art-72-38-2/par-12: 第十五条の九第二項 → 地方税法 第十五条の九第二項 (Article 15-9, paragraph (2)), art-15-9/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-6#art-15-9/par-2
- art-72-38-2/par-12: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-72-38-2/par-12: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-72-38-2/par-12: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-72-38-2/par-12: 第一項 → 地方税法 第七十二条の三十八の二第一項 (Article 72-38-2, paragraph (1)), art-72-38-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-1
- art-72-38-2/par-12: 第六項 → 地方税法 第七十二条の三十八の二第六項 (Article 72-38-2, paragraph (6)), art-72-38-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-6
- art-72-38-2/par-12: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-4/from-art-11#art-11
- art-72-38-2/par-12: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-72-38-2/par-12: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-72-38-2/par-12: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-72-38-2/par-12: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-72-38-2/par-12: 第二項 → 地方税法 第七十二条の三十八の二第二項 (Article 72-38-2, paragraph (2)), art-72-38-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-2
- art-72-38-2/par-12: 第七項 → 地方税法 第七十二条の三十八の二第七項 (Article 72-38-2, paragraph (7)), art-72-38-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-38-2/par-7
- art-72-39/par-1: 第七十二条の四十一第一項第一号 → 地方税法 第七十二条の四十一第一項第一号 (Article 72-41, paragraph (1), item (i)), art-72-41/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1/item-1
- art-72-39/par-1: この条 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-39/par-1: この項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-39/par-2: 前項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-39/par-2: 第七十二条の二十六第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-39/par-3: 前二項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-39/par-3: 前二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-39/par-3: この項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-39-2/par-1: 法人税法第百三十九条第一項 → 法人税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/en/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1
- art-72-39-2/par-1: この項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
- art-72-39-2/par-1: 租税特別措置法第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-72-39-2/par-1: 第六十六条の四の三第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-72-39-2/par-1: 第六十七条の十八第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-72-39-2/par-1: 次条 → 地方税法 第七十二条の三十九の三 (Article 72-39-3), art-72-39-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3
- art-72-39-2/par-1: 租税特別措置法第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-72-39-2/par-1: 同法第六十六条の四の三第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-72-39-2/par-1: 第六十七条の十八第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-72-39-2/par-1: 次条第一項 → 地方税法 第七十二条の三十九の三第一項 (Article 72-39-3, paragraph (1)), art-72-39-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-1
- art-72-39-2/par-1: 第七十二条の三十一第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-39-2/par-1: 前条第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-39-2/par-1: 第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-39-2/par-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-39-2/par-1: 第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-39-2/par-1: 第七十二条の四十四第一項 → 地方税法 第七十二条の四十四第一項 (Article 72-44, paragraph (1)), art-72-44/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-1
- art-72-39-2/par-1: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-72-39-2/par-1: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-39-2/par-1: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-39-2/par-1: 第五項 → 地方税法 第七十二条の三十九の二第五項 (Article 72-39-2, paragraph (5)), art-72-39-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-5
- art-72-39-2/par-1: 第五十三条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-1/from-art-53#art-53/par-35
- art-72-39-2/par-1: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-1/from-art-53-2#art-55/par-1
- art-72-39-2/par-1: 第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-1/from-art-53-2#art-55/par-2
- art-72-39-2/par-2: 前項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
- art-72-39-2/par-2: この条 → 地方税法 第七十二条の三十九の二 (Article 72-39-2), art-72-39-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2
- art-72-39-2/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-72-39-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-72-39-2/par-3: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-72-39-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-72-39-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-72-39-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-72-39-2/par-3: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-11/from-art-18#art-18-2/par-4
- art-72-39-2/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-4/from-art-11#art-11
- art-72-39-2/par-3: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-72-39-2/par-3: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-72-39-2/par-3: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-72-39-2/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-72-39-2/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-72-39-2/par-3: 前項 → 地方税法 第七十二条の三十九の二第二項 (Article 72-39-2, paragraph (2)), art-72-39-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-2
- art-72-39-2/par-4: 第十五条の三第二項 → 地方税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-2
- art-72-39-2/par-4: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-72-39-2/par-4/item-1: 第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
- art-72-39-2/par-4/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-39-2/par-4/item-3: 前項 → 地方税法 第七十二条の三十九の二第三項 (Article 72-39-2, paragraph (3)), art-72-39-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-3
- art-72-39-2/par-4/item-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-72-39-2/par-5: 第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
- art-72-39-2/par-5: 前項 → 地方税法 第七十二条の三十九の二第四項 (Article 72-39-2, paragraph (4)), art-72-39-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-4
- art-72-39-3/par-1: 租税特別措置法第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-72-39-3/par-1: 次項 → 地方税法 第七十二条の三十九の三第二項 (Article 72-39-3, paragraph (2)), art-72-39-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-2
- art-72-39-3/par-1: 第三項 → 地方税法 第七十二条の三十九の三第三項 (Article 72-39-3, paragraph (3)), art-72-39-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-3
- art-72-39-3/par-2: 前条第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
- art-72-39-3/par-3: 前条第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-2/par-1
- art-72-39-3/par-3: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-72-39-3/par-4: 前三項 → 地方税法 第七十二条の三十九の三第一項 (Article 72-39-3, paragraph (1)), art-72-39-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-1
- art-72-39-3/par-4: 前三項 → 地方税法 第七十二条の三十九の三第二項 (Article 72-39-3, paragraph (2)), art-72-39-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-2
- art-72-39-3/par-4: 前三項 → 地方税法 第七十二条の三十九の三第三項 (Article 72-39-3, paragraph (3)), art-72-39-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-39-3/par-3
- art-72-40/par-1/item-1: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-40/par-1/item-1: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-40/par-1/item-2: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-40/par-1/item-2: 第七十二条の二十六第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-40/par-1/item-2: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-72-40/par-1/item-2: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-72-40/par-1/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-40/par-1/item-3: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-40/par-1/item-3: 同条第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-40/par-1/item-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-40/par-2: 前項 → 地方税法 第七十二条の四十第一項 (Article 72-40, paragraph (1)), art-72-40/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-39-2#art-72-40/par-1
- art-72-41/par-1: 第二号 → 地方税法 第七十二条の四十一第一項第二号 (Article 72-41, paragraph (1), item (ii)), art-72-41/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1/item-2
- art-72-41/par-1: 第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-2
- art-72-41/par-1: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-41/par-1/item-1: 次号 → 地方税法 第七十二条の四十一第一項第二号 (Article 72-41, paragraph (1), item (ii)), art-72-41/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1/item-2
- art-72-41/par-1/item-2: 第七十二条の二十三第二項 → 地方税法 第七十二条の二十三第二項 (Article 72-23, paragraph (2)), art-72-23/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-2
- art-72-41/par-1/item-2: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-24
- art-72-41/par-2: 前項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-41/par-2: 第七十二条の二十六第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-41/par-3: 第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-41/par-3: この項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-41/par-3: 前項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-41/par-4: 第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-41/par-4: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-41/par-4: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-41/par-4: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-41-2/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-1
- art-72-41-2/par-1: 第三号 → 地方税法 第七十二条の二第一項第三号 (Article 72-2, paragraph (1), item (iii)), art-72-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-3
- art-72-41-2/par-1: 同項第四号 → 地方税法 第七十二条の二第一項第四号 (Article 72-2, paragraph (1), item (iv)), art-72-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-1/item-4
- art-72-41-2/par-2: 前項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-41-2/par-2: 第七十二条の二十六第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-41-2/par-3: 第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-41-2/par-3: この項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-41-2/par-3: 前項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-41-2/par-4: 第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-41-2/par-4: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-41-2/par-4: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-41-2/par-4: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-41-3/par-1: 第七十二条の三十九第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-41-3/par-1: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-41-3/par-1: 前条第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-41-3/par-2: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-41-3/par-2: 前条第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-41-3/par-3: 第七十二条の三十九第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-41-3/par-3: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-41-4/par-1: 第七十二条の二十八第四項 → 地方税法 第七十二条の二十八第四項 (Article 72-28, paragraph (4)), art-72-28/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-4
- art-72-41-4/par-1: 同条第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-41-4/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-41-4/par-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-41-4/par-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-41-4/par-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-41-4/par-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-41-4/par-2: 第七十二条の二十八第四項 → 地方税法 第七十二条の二十八第四項 (Article 72-28, paragraph (4)), art-72-28/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-4
- art-72-41-4/par-2: 同条第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-41-4/par-2: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-41-4/par-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-41-4/par-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-41-4/par-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-41-4/par-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-41-4/par-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-42/par-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-42/par-1: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-42/par-1: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-43/par-1: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-43/par-1: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-43/par-2: 前項 → 地方税法 第七十二条の四十三第一項 (Article 72-43, paragraph (1)), art-72-43/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-1
- art-72-43/par-2: この項 → 地方税法 第七十二条の四十三第二項 (Article 72-43, paragraph (2)), art-72-43/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-2
- art-72-43/par-3: 第一項 → 地方税法 第七十二条の四十三第一項 (Article 72-43, paragraph (1)), art-72-43/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-1
- art-72-43/par-3: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10
- art-72-43/par-3: 前項 → 地方税法 第七十二条の四十三第二項 (Article 72-43, paragraph (2)), art-72-43/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-2
- art-72-43/par-4: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-43/par-4: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-43/par-4: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2
- art-72-43/par-4: 同法第二条第十二号の十六 → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16
- art-72-43/par-4: この項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4
- art-72-43/par-4/item-2: 前号 → 地方税法 第七十二条の四十三第四項第一号 (Article 72-43, paragraph (4), item (i)), art-72-43/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4/item-1
- art-72-43/par-4/item-3: 前二号 → 地方税法 第七十二条の四十三第四項第一号 (Article 72-43, paragraph (4), item (i)), art-72-43/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4/item-1
- art-72-43/par-4/item-3: 前二号 → 地方税法 第七十二条の四十三第四項第二号 (Article 72-43, paragraph (4), item (ii)), art-72-43/par-4/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-43/par-4/item-2
- art-72-44/par-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-44/par-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-44/par-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-44/par-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-44/par-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-44/par-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-44/par-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-44/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-44/par-1: 第七十二条の四十二 → 地方税法 第七十二条の四十二 (Article 72-42), art-72-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-42
- art-72-44/par-2: 前項 → 地方税法 第七十二条の四十四第一項 (Article 72-44, paragraph (1)), art-72-44/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-1
- art-72-44/par-2: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-44/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-44/par-2: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-44/par-2: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-44/par-2: 第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-44/par-2: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-44/par-3: 前項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-2
- art-72-44/par-3: 第七十二条の四十二 → 地方税法 第七十二条の四十二 (Article 72-42), art-72-42 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-42
- art-72-44/par-3: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-44/par-4: 第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-2
- art-72-44/par-4: この項 → 地方税法 第七十二条の四十四第四項 (Article 72-44, paragraph (4)), art-72-44/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4
- art-72-44/par-4: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-44/par-4: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-44/par-4: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-44/par-4: 第七十二条の三十一第一項 → 地方税法 第七十二条の三十一第一項 (Article 72-31, paragraph (1)), art-72-31/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-1
- art-72-44/par-4: 前項 → 地方税法 第七十二条の四十四第三項 (Article 72-44, paragraph (3)), art-72-44/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-3
- art-72-44/par-4: 第一号 → 地方税法 第七十二条の四十四第四項第一号 (Article 72-44, paragraph (4), item (i)), art-72-44/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4/item-1
- art-72-44/par-4/item-2: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-44/par-5: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-44/par-5: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-44/par-5: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-44/par-5: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-44/par-5: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-44/par-5: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-44/par-5: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-44/par-5: 第二項 → 地方税法 第七十二条の四十四第二項 (Article 72-44, paragraph (2)), art-72-44/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-2
- art-72-45/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-45/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-45/par-1: この条 → 地方税法 第七十二条の四十五 (Article 72-45), art-72-45 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45
- art-72-45/par-1/item-3: この号 → 地方税法 第七十二条の四十五第一項第三号 (Article 72-45, paragraph (1), item (iii)), art-72-45/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1/item-3
- art-72-45/par-2: 前項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1
- art-72-45/par-2: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-45/par-2: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-45/par-2: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-45/par-2: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-45/par-2: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-45/par-2: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-45/par-3: 第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1
- art-72-45/par-3: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-45/par-3: この項 → 地方税法 第七十二条の四十五第三項 (Article 72-45, paragraph (3)), art-72-45/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3
- art-72-45/par-3: 前項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-2
- art-72-45/par-3: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-45/par-3: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-45/par-3: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-45/par-3: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-45/par-3: 第一号 → 地方税法 第七十二条の四十五第三項第一号 (Article 72-45, paragraph (3), item (i)), art-72-45/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3/item-1
- art-72-45/par-4: 第一項 → 地方税法 第七十二条の四十五第一項 (Article 72-45, paragraph (1)), art-72-45/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-1
- art-72-45-2/par-1: 第七十二条の二十五第三項 → 地方税法 第七十二条の二十五第三項 (Article 72-25, paragraph (3)), art-72-25/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-3
- art-72-45-2/par-1: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-2
- art-72-45-2/par-1: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-2
- art-72-45-2/par-1: この項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-1
- art-72-45-2/par-1: 第五項 → 地方税法 第七十二条の二十五第五項 (Article 72-25, paragraph (5)), art-72-25/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-5
- art-72-45-2/par-1: 第六項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-6
- art-72-45-2/par-2: 第七十二条の四十四第四項 → 地方税法 第七十二条の四十四第四項 (Article 72-44, paragraph (4)), art-72-44/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4
- art-72-45-2/par-2: 前項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-1
- art-72-45-2/par-2: 前項 → 地方税法 第七十二条の四十四第三項 (Article 72-44, paragraph (3)), art-72-44/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-3
- art-72-45-2/par-2: 第一号 → 地方税法 第七十二条の四十四第四項第一号 (Article 72-44, paragraph (4), item (i)), art-72-44/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-44/par-4/item-1
- art-72-45-2/par-3: 前条第三項 → 地方税法 第七十二条の四十五第三項 (Article 72-45, paragraph (3)), art-72-45/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3
- art-72-45-2/par-3: 第一項 → 地方税法 第七十二条の四十五の二第一項 (Article 72-45-2, paragraph (1)), art-72-45-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45-2/par-1
- art-72-45-2/par-3: 前項 → 地方税法 第七十二条の四十五第二項 (Article 72-45, paragraph (2)), art-72-45/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-2
- art-72-45-2/par-3: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-45-2/par-3: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-45-2/par-3: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-45-2/par-3: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-45-2/par-3: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-45-2/par-3: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-45-2/par-3: 第一号 → 地方税法 第七十二条の四十五第三項第一号 (Article 72-45, paragraph (3), item (i)), art-72-45/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-44#art-72-45/par-3/item-1
- art-72-46/par-1: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-46/par-1: この項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-1
- art-72-46/par-1: 次項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-1: 第八項 → 地方税法 第七十二条の四十六第八項 (Article 72-46, paragraph (8)), art-72-46/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-8
- art-72-46/par-1: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-1
- art-72-46/par-1: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-46/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-46/par-1: 第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-46/par-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-46/par-1: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-46/par-1: この条 → 地方税法 第七十二条の四十六 (Article 72-46), art-72-46 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46
- art-72-46/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-46/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-46/par-2: 第二号 → 地方税法 第七十二条の四十六第二項第二号 (Article 72-46, paragraph (2), item (ii)), art-72-46/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-2
- art-72-46/par-2: 第三号 → 地方税法 第七十二条の四十六第二項第三号 (Article 72-46, paragraph (2), item (iii)), art-72-46/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-3
- art-72-46/par-2: 第五項 → 地方税法 第七十二条の四十六第五項 (Article 72-46, paragraph (5)), art-72-46/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5
- art-72-46/par-2/item-1: 第七十二条の三十九第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-46/par-2/item-1: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-46/par-2/item-1: 第七十二条の四十一の二第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-46/par-2/item-2: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-46/par-2/item-2: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-46/par-2/item-3: 第七十二条の三十九第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-2
- art-72-46/par-2/item-3: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-46/par-2/item-3: 第七十二条の四十一の二第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-46/par-2/item-3: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-46/par-2/item-3: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-46/par-2/item-3: 第七十二条の三十九第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39/par-3
- art-72-46/par-2/item-3: 第七十二条の四十一第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-46/par-2/item-3: 第七十二条の四十一の二第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-46/par-3: 前項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-3: 第八項 → 地方税法 第七十二条の四十六第八項 (Article 72-46, paragraph (8)), art-72-46/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-8
- art-72-46/par-3: 次項 → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4
- art-72-46/par-3: 第五項 → 地方税法 第七十二条の四十六第五項 (Article 72-46, paragraph (5)), art-72-46/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5
- art-72-46/par-3: 同項第二号 → 地方税法 第七十二条の四十六第二項第二号 (Article 72-46, paragraph (2), item (ii)), art-72-46/par-2/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-2
- art-72-46/par-3: 第三号 → 地方税法 第七十二条の四十六第二項第三号 (Article 72-46, paragraph (2), item (iii)), art-72-46/par-2/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2/item-3
- art-72-46/par-3: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-46/par-3: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-46/par-3: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-46/par-3: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-46/par-3: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-46/par-3: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-46/par-3: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-46/par-4: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-4: 前二項 → 地方税法 第七十二条の四十六第三項 (Article 72-46, paragraph (3)), art-72-46/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-3
- art-72-46/par-5: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-5: 次項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6
- art-72-46/par-5: 前三項 → 地方税法 第七十二条の四十六第三項 (Article 72-46, paragraph (3)), art-72-46/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-3
- art-72-46/par-5: 前三項 → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4
- art-72-46/par-5/item-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-46/par-5/item-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-46/par-5/item-1: 次号 → 地方税法 第七十二条の四十六第五項第二号 (Article 72-46, paragraph (5), item (ii)), art-72-46/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5/item-2
- art-72-46/par-5/item-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-46/par-5/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-46/par-5/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-46/par-5/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-46/par-5/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-46/par-5/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-46/par-5/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-46/par-5/item-1: 次項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6
- art-72-46/par-5/item-1: 次条第三項第一号 → 地方税法 第七十二条の四十七第三項第一号 (Article 72-47, paragraph (3), item (i)), art-72-47/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3/item-1
- art-72-46/par-5/item-2: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-46/par-5/item-2: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-46/par-5/item-2: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-46/par-5/item-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-46/par-5/item-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-46/par-5/item-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-46/par-5/item-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-46/par-5/item-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-46/par-5/item-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-46/par-5/item-2: 次条第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
- art-72-46/par-5/item-2: この号 → 地方税法 第七十二条の四十六第五項第二号 (Article 72-46, paragraph (5), item (ii)), art-72-46/par-5/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-5/item-2
- art-72-46/par-5/item-2: 次条第三項第二号 → 地方税法 第七十二条の四十七第三項第二号 (Article 72-47, paragraph (3), item (ii)), art-72-47/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3/item-2
- art-72-46/par-6: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-6: 同項から第四項まで → 地方税法 第七十二条の四十六第三項 (Article 72-46, paragraph (3)), art-72-46/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-3
- art-72-46/par-6: 同項から第四項まで → 地方税法 第七十二条の四十六第四項 (Article 72-46, paragraph (4)), art-72-46/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-4
- art-72-46/par-6/item-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-46/par-6/item-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-46/par-6/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-46/par-6/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-46/par-6/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-46/par-6/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-46/par-6/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-46/par-6/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-46/par-6/item-2: 第七十二条の三十一第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-46/par-7: 第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-1
- art-72-46/par-7: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-8: 第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-46/par-8: 第六項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6
- art-72-47/par-1: 前条第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-1
- art-72-47/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-47/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-47/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-72-47/par-1: 次項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
- art-72-47/par-2: 前条第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-2
- art-72-47/par-2: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-47/par-2: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-47/par-3: 前二項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-1
- art-72-47/par-3: 前二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
- art-72-47/par-3: 第一号 → 地方税法 第七十二条の四十七第三項第一号 (Article 72-47, paragraph (3), item (i)), art-72-47/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3/item-1
- art-72-47/par-3/item-1: 前二項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-1
- art-72-47/par-3/item-1: 前二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
- art-72-47/par-3/item-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-47/par-3/item-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-47/par-3/item-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-47/par-3/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-47/par-3/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-47/par-3/item-1: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-47/par-3/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-47/par-3/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-47/par-3/item-1: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-47/par-3/item-2: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-47/par-3/item-2: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-47/par-3/item-2: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-47/par-3/item-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-47/par-3/item-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-47/par-3/item-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-47/par-3/item-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-47/par-3/item-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-47/par-3/item-2: 第七十二条の四十一の二第一項から第三項まで → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-47/par-4: 前三項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-1
- art-72-47/par-4: 前三項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
- art-72-47/par-4: 前三項 → 地方税法 第七十二条の四十七第三項 (Article 72-47, paragraph (3)), art-72-47/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-3
- art-72-47/par-4: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-47/par-4: 前条第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-1
- art-72-47/par-4: 第六項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-46#art-72-46/par-6
- art-72-47/par-5: 第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-1
- art-72-47/par-5: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-47#art-72-47/par-2
- art-72-48/par-1: この条 → 地方税法 第七十二条の四十八 (Article 72-48), art-72-48 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48
- art-72-48/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25
- art-72-48/par-1: 第七十二条の二十六 → 地方税法 第七十二条の二十六 (Article 72-26), art-72-26 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26
- art-72-48/par-1: 第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-48/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28
- art-72-48/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29
- art-72-48/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-2
- art-72-48/par-1: 第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-31#art-72-31/par-3
- art-72-48/par-1: 第七十二条の二十四の七第一項第三号 → 地方税法 第七十二条の二十四の七第一項第三号 (Article 72-24-7, paragraph (1), item (iii)), art-72-24-7/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-3
- art-72-48/par-1: 同条第六項 → 地方税法 第七十二条の二十四の七第六項 (Article 72-24-7, paragraph (6)), art-72-24-7/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-6
- art-72-48/par-1: この項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48/par-1: 同条第一項第二号 → 地方税法 第七十二条の二十四の七第一項第二号 (Article 72-24-7, paragraph (1), item (ii)), art-72-24-7/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1/item-2
- art-72-48/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-48/par-2: 前項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48/par-3: 前二項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48/par-3: 前二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
- art-72-48/par-3/item-1: この項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3
- art-72-48/par-3/item-1: 第五項 → 地方税法 第七十二条の四十八第五項 (Article 72-48, paragraph (5)), art-72-48/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5
- art-72-48/par-3/item-2/sub-2: 電気事業法第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-72-48/par-3/item-2/sub-2: 第九項第一号 → 地方税法 第七十二条の四十八第九項第一号 (Article 72-48, paragraph (9), item (i)), art-72-48/par-9/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-1
- art-72-48/par-3/item-2/sub-2: 第二号 → 地方税法 第七十二条の四十八第九項第二号 (Article 72-48, paragraph (9), item (ii)), art-72-48/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-2
- art-72-48/par-3/item-2/sub-2: 同条第一項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-72-48/par-3/item-2/sub-2: 同条第一項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-72-48/par-3/item-2/sub-2: 同条第一項第十二号 → e-Gov law 339AC0000000170, 第二条第一項第十二号 (Article 2, paragraph (1), item (xii)), art-2/par-1/item-12 — not held in this collection
- art-72-48/par-3/item-2/sub-2/sub2-1: 電気事業法第二条第一項第五号 → e-Gov law 339AC0000000170, 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — not held in this collection
- art-72-48/par-3/item-2/sub-2/sub2-1: 次項第三号 → 地方税法 第七十二条の四十八第四項第三号 (Article 72-48, paragraph (4), item (iii)), art-72-48/par-4/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4/item-3
- art-72-48/par-3/item-5: 前各号 → 地方税法 第七十二条の四十八第三項第一号 (Article 72-48, paragraph (3), item (i)), art-72-48/par-3/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-1
- art-72-48/par-3/item-5: 前各号 → 地方税法 第七十二条の四十八第三項第二号 (Article 72-48, paragraph (3), item (ii)), art-72-48/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2
- art-72-48/par-3/item-5: 前各号 → 地方税法 第七十二条の四十八第三項第三号 (Article 72-48, paragraph (3), item (iii)), art-72-48/par-3/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-3
- art-72-48/par-3/item-5: 前各号 → 地方税法 第七十二条の四十八第三項第四号 (Article 72-48, paragraph (3), item (iv)), art-72-48/par-3/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-4
- art-72-48/par-4: 前項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3
- art-72-48/par-5: 前項第一号 → 地方税法 第七十二条の四十八第四項第一号 (Article 72-48, paragraph (4), item (i)), art-72-48/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4/item-1
- art-72-48/par-6: 前項 → 地方税法 第七十二条の四十八第五項 (Article 72-48, paragraph (5)), art-72-48/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5
- art-72-48/par-7: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-1
- art-72-48/par-7: 第二項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
- art-72-48/par-7: 第四項 → 地方税法 第七十二条の四十八第四項 (Article 72-48, paragraph (4)), art-72-48/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4
- art-72-48/par-9: 前項 → 地方税法 第七十二条の四十八第八項 (Article 72-48, paragraph (8)), art-72-48/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-8
- art-72-48/par-9/item-1: 第三項第二号 → 地方税法 第七十二条の四十八第三項第二号 (Article 72-48, paragraph (3), item (ii)), art-72-48/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2
- art-72-48/par-9/item-2: 電気事業法第二条第一項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-72-48/par-9/item-2: この号 → 地方税法 第七十二条の四十八第九項第二号 (Article 72-48, paragraph (9), item (ii)), art-72-48/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-2
- art-72-48/par-9/item-2: 第三項第二号 → 地方税法 第七十二条の四十八第三項第二号 (Article 72-48, paragraph (3), item (ii)), art-72-48/par-3/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3/item-2
- art-72-48/par-9/item-3: 前二号 → 地方税法 第七十二条の四十八第九項第一号 (Article 72-48, paragraph (9), item (i)), art-72-48/par-9/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-1
- art-72-48/par-9/item-3: 前二号 → 地方税法 第七十二条の四十八第九項第二号 (Article 72-48, paragraph (9), item (ii)), art-72-48/par-9/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9/item-2
- art-72-48/par-10: 前項 → 地方税法 第七十二条の四十八第九項 (Article 72-48, paragraph (9)), art-72-48/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9
- art-72-48/par-10: 前二項 → 地方税法 第七十二条の四十八第八項 (Article 72-48, paragraph (8)), art-72-48/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-8
- art-72-48/par-11: 前三項 → 地方税法 第七十二条の四十八第十項 (Article 72-48, paragraph (10)), art-72-48/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-10
- art-72-48/par-11: 前三項 → 地方税法 第七十二条の四十八第八項 (Article 72-48, paragraph (8)), art-72-48/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-8
- art-72-48/par-11: 前三項 → 地方税法 第七十二条の四十八第九項 (Article 72-48, paragraph (9)), art-72-48/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第十項 (Article 72-48, paragraph (10)), art-72-48/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-10
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第十一項 (Article 72-48, paragraph (11)), art-72-48/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-11
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第二項 (Article 72-48, paragraph (2)), art-72-48/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-2
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第三項 (Article 72-48, paragraph (3)), art-72-48/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-3
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第四項 (Article 72-48, paragraph (4)), art-72-48/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第五項 (Article 72-48, paragraph (5)), art-72-48/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第六項 (Article 72-48, paragraph (6)), art-72-48/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-6
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第七項 (Article 72-48, paragraph (7)), art-72-48/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-7
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第八項 (Article 72-48, paragraph (8)), art-72-48/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-8
- art-72-48/par-12: 前各項 → 地方税法 第七十二条の四十八第九項 (Article 72-48, paragraph (9)), art-72-48/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-9
- art-72-48-2/par-1: 前条第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48-2/par-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-48-2/par-1: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-48-2/par-1: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-48-2/par-2: 前条第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48-2/par-2: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-48-2/par-2: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-48-2/par-2/item-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-48-2/par-2/item-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-48-2/par-2/item-2: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-48-2/par-2/item-2: 第七十二条の四十一の二第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-48-2/par-2/item-3: 第七十二条の四十一第三項 → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-3
- art-72-48-2/par-2/item-3: 第七十二条の四十一の二第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-3
- art-72-48-2/par-2/item-3: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-1
- art-72-48-2/par-2/item-3: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-1
- art-72-48-2/par-2/item-3: 第七十二条の四十一第二項 → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41/par-2
- art-72-48-2/par-2/item-3: 第七十二条の四十一の二第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2/par-2
- art-72-48-2/par-3: 前条第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48-2/par-3: 本条 → 地方税法 第七十二条の四十八の二 (Article 72-48-2), art-72-48-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2
- art-72-48-2/par-3: 本項 → 地方税法 第七十二条の四十八の二第三項 (Article 72-48-2, paragraph (3)), art-72-48-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
- art-72-48-2/par-3: 第七十二条の二十六第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-26#art-72-26/par-5
- art-72-48-2/par-4: 前条第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48-2/par-4: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-34#art-72-39
- art-72-48-2/par-4: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41
- art-72-48-2/par-4: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-41#art-72-41-2
- art-72-48-2/par-5: 前項 → 地方税法 第七十二条の四十八の二第四項 (Article 72-48-2, paragraph (4)), art-72-48-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-4
- art-72-48-2/par-5: 第二十条の九の三第六項 → 地方税法 第二十条の九の三第六項 (Article 20-9-3, paragraph (6)), art-20-9-3/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-6
- art-72-48-2/par-6: 第三項 → 地方税法 第七十二条の四十八の二第三項 (Article 72-48-2, paragraph (3)), art-72-48-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
- art-72-48-2/par-7: 前条第一項 → 地方税法 第七十二条の四十八第一項 (Article 72-48, paragraph (1)), art-72-48/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-1
- art-72-48-2/par-7: 第二項 → 地方税法 第七十二条の四十八の二第二項 (Article 72-48-2, paragraph (2)), art-72-48-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-2
- art-72-48-2/par-7: 前項 → 地方税法 第七十二条の四十八の二第六項 (Article 72-48-2, paragraph (6)), art-72-48-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-6
- art-72-48-2/par-8: 前項 → 地方税法 第七十二条の四十八の二第七項 (Article 72-48-2, paragraph (7)), art-72-48-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-7
- art-72-48-2/par-9: 第七項 → 地方税法 第七十二条の四十八の二第七項 (Article 72-48-2, paragraph (7)), art-72-48-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-7
- art-72-48-2/par-10: 第八項 → 地方税法 第七十二条の四十八の二第八項 (Article 72-48-2, paragraph (8)), art-72-48-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-8
- art-72-48-2/par-10: 前項 → 地方税法 第七十二条の四十八の二第九項 (Article 72-48-2, paragraph (9)), art-72-48-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-9
- art-72-48-2/par-11: 第一項 → 地方税法 第七十二条の四十八の二第一項 (Article 72-48-2, paragraph (1)), art-72-48-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-1
- art-72-48-2/par-11: 第三項 → 地方税法 第七十二条の四十八の二第三項 (Article 72-48-2, paragraph (3)), art-72-48-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
- art-72-48-2/par-12: 第一項 → 地方税法 第七十二条の四十八の二第一項 (Article 72-48-2, paragraph (1)), art-72-48-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-1
- art-72-48-2/par-12: 第三項 → 地方税法 第七十二条の四十八の二第三項 (Article 72-48-2, paragraph (3)), art-72-48-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第一項 (Article 72-48-2, paragraph (1)), art-72-48-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-1
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第十項 (Article 72-48-2, paragraph (10)), art-72-48-2/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-10
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第十一項 (Article 72-48-2, paragraph (11)), art-72-48-2/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-11
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第十二項 (Article 72-48-2, paragraph (12)), art-72-48-2/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-12
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第二項 (Article 72-48-2, paragraph (2)), art-72-48-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-2
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第三項 (Article 72-48-2, paragraph (3)), art-72-48-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-3
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第四項 (Article 72-48-2, paragraph (4)), art-72-48-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-4
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-5
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第六項 (Article 72-48-2, paragraph (6)), art-72-48-2/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-6
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第七項 (Article 72-48-2, paragraph (7)), art-72-48-2/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-7
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第八項 (Article 72-48-2, paragraph (8)), art-72-48-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-8
- art-72-48-2/par-13: 前各項 → 地方税法 第七十二条の四十八の二第九項 (Article 72-48-2, paragraph (9)), art-72-48-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-9
- art-72-49/par-1: 前条第五項 → 地方税法 第七十二条の四十八の二第五項 (Article 72-48-2, paragraph (5)), art-72-48-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-5
- art-72-49/par-2: 前項 → 地方税法 第七十二条の四十九第一項 (Article 72-49, paragraph (1)), art-72-49/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49/par-1
- art-72-49/par-3: 前項 → 地方税法 第七十二条の四十九第二項 (Article 72-49, paragraph (2)), art-72-49/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49/par-2
- art-72-49-2/par-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6
- art-72-49-3/par-1: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-3
- art-72-49-3/par-2: 前項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-1
- art-72-49-3/par-3: 第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-1
- art-72-49-3/par-3: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-25#art-72-25/par-1
- art-72-49-3/par-3: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-28/par-1
- art-72-49-3/par-3: 第七十二条の二十九第一項 → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-1
- art-72-49-3/par-3: 第三項 → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-3
- art-72-49-3/par-3: 第五項 → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-28#art-72-29/par-5
- art-72-49-3/par-4: 前項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-3
- art-72-49-3/par-5: 第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-1
- art-72-49-3/par-5: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-3
- art-72-49-3/par-6: 前項 → 地方税法 第七十二条の四十九の三第五項 (Article 72-49-3, paragraph (5)), art-72-49-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-5
- art-72-49-3/par-6: 第一項 → 地方税法 第七十二条の四十九の三第一項 (Article 72-49-3, paragraph (1)), art-72-49-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-1
- art-72-49-3/par-6: 第三項 → 地方税法 第七十二条の四十九の三第三項 (Article 72-49-3, paragraph (3)), art-72-49-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-3
- art-72-49-3/par-7: 第五項 → 地方税法 第七十二条の四十九の三第五項 (Article 72-49-3, paragraph (5)), art-72-49-3/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-49-3/par-5
- art-72-49-5/par-1: 第七十二条の四十八の二第八項 → 地方税法 第七十二条の四十八の二第八項 (Article 72-48-2, paragraph (8)), art-72-48-2/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-8
- art-72-49-5/par-1: 第九項 → 地方税法 第七十二条の四十八の二第九項 (Article 72-48-2, paragraph (9)), art-72-48-2/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48-2#art-72-48-2/par-9
- art-72-49-5/par-1: この条 → 地方税法 第七十二条の四十九の五 (Article 72-49-5), art-72-49-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5
- art-72-49-5/par-1: 第七十二条の四十九の十 → 地方税法 第七十二条の四十九の十 (Article 72-49-10), art-72-49-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10
- art-72-49-5/par-1: 第一号 → 地方税法 第七十二条の四十九の五第一項第一号 (Article 72-49-5, paragraph (1), item (i)), art-72-49-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-1
- art-72-49-5/par-1: 第二号 → 地方税法 第七十二条の四十九の五第一項第二号 (Article 72-49-5, paragraph (1), item (ii)), art-72-49-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-2
- art-72-49-5/par-1/item-2: 前号 → 地方税法 第七十二条の四十九の五第一項第一号 (Article 72-49-5, paragraph (1), item (i)), art-72-49-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-1
- art-72-49-5/par-1/item-3: 前二号 → 地方税法 第七十二条の四十九の五第一項第一号 (Article 72-49-5, paragraph (1), item (i)), art-72-49-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-1
- art-72-49-5/par-1/item-3: 前二号 → 地方税法 第七十二条の四十九の五第一項第二号 (Article 72-49-5, paragraph (1), item (ii)), art-72-49-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-2
- art-72-49-5/par-2: 前項第一号 → 地方税法 第七十二条の四十九の五第一項第一号 (Article 72-49-5, paragraph (1), item (i)), art-72-49-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-1
- art-72-49-5/par-2: 同項第二号 → 地方税法 第七十二条の四十九の五第一項第二号 (Article 72-49-5, paragraph (1), item (ii)), art-72-49-5/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-2
- art-72-49-5/par-3: 第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-49-5/par-4: 第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-49-5/par-5: 第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-49-5/par-5: 前項 → 地方税法 第七十二条の四十九の五第四項 (Article 72-49-5, paragraph (4)), art-72-49-5/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-4
- art-72-49-6/par-1: 前条第一項第一号 → 地方税法 第七十二条の四十九の五第一項第一号 (Article 72-49-5, paragraph (1), item (i)), art-72-49-5/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1/item-1
- art-72-49-6/par-1: この条 → 地方税法 第七十二条の四十九の六 (Article 72-49-6), art-72-49-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6
- art-72-49-6/par-1: 第七十二条の四十九の八 → 地方税法 第七十二条の四十九の八 (Article 72-49-8), art-72-49-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8
- art-72-49-6/par-1: 前条 → 地方税法 第七十二条の四十九の五 (Article 72-49-5), art-72-49-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5
- art-72-49-6/par-1: 税理士法（昭和二十六年法律第二百三十七号）第三十条 → e-Gov law 326AC1000000237, 第三十条 (Article 30), art-30 — not held in this collection
- art-72-49-6/par-1: 同法第四十八条の十六 → e-Gov law 326AC1000000237, 第四十八条の十六 (Article 48-16), art-48-16 — not held in this collection
- art-72-49-6/par-1: 同法第五十一条第一項 → e-Gov law 326AC1000000237, 第五十一条第一項 (Article 51, paragraph (1)), art-51/par-1 — not held in this collection
- art-72-49-6/par-1: 同条第三項 → e-Gov law 326AC1000000237, 第五十一条第三項 (Article 51, paragraph (3)), art-51/par-3 — not held in this collection
- art-72-49-6/par-1/item-1: この項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
- art-72-49-6/par-1/item-1: 第三項 → 地方税法 第七十二条の四十九の六第三項 (Article 72-49-6, paragraph (3)), art-72-49-6/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-3
- art-72-49-6/par-2: 前項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
- art-72-49-6/par-2: 同項第一号 → 地方税法 第七十二条の四十九の六第一項第一号 (Article 72-49-6, paragraph (1), item (i)), art-72-49-6/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-1
- art-72-49-6/par-2: 第二号 → 地方税法 第七十二条の四十九の六第一項第二号 (Article 72-49-6, paragraph (1), item (ii)), art-72-49-6/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-2
- art-72-49-6/par-3: 第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
- art-72-49-6/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の四十九の六第一項第三号 (Article 72-49-6, paragraph (1), item (iii)), art-72-49-6/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-3
- art-72-49-6/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の四十九の六第一項第四号 (Article 72-49-6, paragraph (1), item (iv)), art-72-49-6/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-4
- art-72-49-6/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の四十九の六第一項第五号 (Article 72-49-6, paragraph (1), item (v)), art-72-49-6/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-5
- art-72-49-6/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の四十九の六第一項第六号 (Article 72-49-6, paragraph (1), item (vi)), art-72-49-6/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1/item-6
- art-72-49-6/par-4: 第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
- art-72-49-6/par-5: 第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
- art-72-49-7/par-1: 前条第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6/par-1
- art-72-49-8/par-3: 第一項 → 地方税法 第七十二条の四十九の八第一項 (Article 72-49-8, paragraph (1)), art-72-49-8/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8/par-1
- art-72-49-8/par-3: 前項 → 地方税法 第七十二条の四十九の八第二項 (Article 72-49-8, paragraph (2)), art-72-49-8/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8/par-2
- art-72-49-9/par-1: 第七十二条の四十九の五から前条まで → 地方税法 第七十二条の四十九の五 (Article 72-49-5), art-72-49-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5
- art-72-49-9/par-1: 第七十二条の四十九の五から前条まで → 地方税法 第七十二条の四十九の六 (Article 72-49-6), art-72-49-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-6
- art-72-49-9/par-1: 第七十二条の四十九の五から前条まで → 地方税法 第七十二条の四十九の七 (Article 72-49-7), art-72-49-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-7
- art-72-49-9/par-1: 第七十二条の四十九の五から前条まで → 地方税法 第七十二条の四十九の八 (Article 72-49-8), art-72-49-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-8
- art-72-49-10/par-1/item-1: 第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-49-10/par-1/item-2: 第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-49-10/par-1/item-3: 第七十二条の四十九の五第一項 → 地方税法 第七十二条の四十九の五第一項 (Article 72-49-5, paragraph (1)), art-72-49-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-5/par-1
- art-72-49-10/par-2: 前項 → 地方税法 第七十二条の四十九の十第一項 (Article 72-49-10, paragraph (1)), art-72-49-10/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-1
- art-72-49-10/par-3: 前項 → 地方税法 第七十二条の四十九の十第二項 (Article 72-49-10, paragraph (2)), art-72-49-10/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-10/par-2
- art-72-49-11/par-2: 前項 → 地方税法 第七十二条の四十九の十一第一項 (Article 72-49-11, paragraph (1)), art-72-49-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11/par-1
- art-72-49-12/par-1: 前条第一項 → 地方税法 第七十二条の四十九の十一第一項 (Article 72-49-11, paragraph (1)), art-72-49-11/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11/par-1
- art-72-49-12/par-1: 同条第二項 → 地方税法 第七十二条の四十九の十一第二項 (Article 72-49-11, paragraph (2)), art-72-49-11/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11/par-2
- art-72-49-12/par-1: 所得税法第二十六条 → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/income-tax-act/art-26 · https://japanlaw.org/l/340AC0000000033/art-26
- art-72-49-12/par-1: 第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-72-49-12/par-1: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-72-49-12/par-1: 租税特別措置法第二十八条の四 → 租税特別措置法 第二十八条の四 (Article 28-4), art-28-4 — https://japanlaw.org/en/special-taxation-measures-act/art-28-4 · https://japanlaw.org/l/332AC0000000026/art-28-4
- art-72-49-12/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第一号 (Article 72-2, paragraph (10), item (i)), art-72-2/par-10/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-1
- art-72-49-12/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第二号 (Article 72-2, paragraph (10), item (ii)), art-72-2/par-10/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-2
- art-72-49-12/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第三号 (Article 72-2, paragraph (10), item (iii)), art-72-2/par-10/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-3
- art-72-49-12/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第四号 (Article 72-2, paragraph (10), item (iv)), art-72-2/par-10/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-4
- art-72-49-12/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第五号 (Article 72-2, paragraph (10), item (v)), art-72-2/par-10/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-5
- art-72-49-12/par-1: 第七十二条の二十三第三項 → 地方税法 第七十二条の二十三第三項 (Article 72-23, paragraph (3)), art-72-23/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-23#art-72-23/par-3
- art-72-49-12/par-1: この項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-2: 所得税法第二条第一項第四十号 → 所得税法 第二条第一項第四十号 (Article 2, paragraph (1), item (xl)), art-2/par-1/item-40 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-40 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-40
- art-72-49-12/par-2: この項 → 地方税法 第七十二条の四十九の十二第二項 (Article 72-49-12, paragraph (2)), art-72-49-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-2
- art-72-49-12/par-2: 同法第五十七条第二項 → 所得税法 第五十七条第二項 (Article 57, paragraph (2)), art-57/par-2 — https://japanlaw.org/en/income-tax-act/art-57/par-2 · https://japanlaw.org/l/340AC0000000033/art-57/par-2
- art-72-49-12/par-2: 同条第一項 → 所得税法 第五十七条第一項 (Article 57, paragraph (1)), art-57/par-1 — https://japanlaw.org/en/income-tax-act/art-57/par-1 · https://japanlaw.org/l/340AC0000000033/art-57/par-1
- art-72-49-12/par-2: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-49-12/par-3: 前項 → 地方税法 第七十二条の四十九の十二第二項 (Article 72-49-12, paragraph (2)), art-72-49-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-2
- art-72-49-12/par-3: この項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
- art-72-49-12/par-3/item-2: この項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
- art-72-49-12/par-4: 前項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
- art-72-49-12/par-4: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-49-12/par-5: 第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-6: 第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-6: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-49-12/par-7: 第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-7: 前項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-49-12/par-7: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-49-12/par-8: 前項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-8: 所得税法第二十六条 → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/income-tax-act/art-26 · https://japanlaw.org/l/340AC0000000033/art-26
- art-72-49-12/par-8: 同法第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-72-49-12/par-8: この項 → 地方税法 第七十二条の四十九の十二第八項 (Article 72-49-12, paragraph (8)), art-72-49-12/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-8
- art-72-49-12/par-9: 所得税法第七十条の二第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1
- art-72-49-12/par-9: この条 → 地方税法 第七十二条の四十九の十二 (Article 72-49-12), art-72-49-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12
- art-72-49-12/par-9: この項 → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-9
- art-72-49-12/par-9: 第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-49-12/par-9: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-10: 所得税法第七十条の二第一項 → 所得税法 第七十条の二第一項 (Article 70-2, paragraph (1)), art-70-2/par-1 — https://japanlaw.org/en/income-tax-act/art-70-2/par-1 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-1
- art-72-49-12/par-10: 前項 → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-9
- art-72-49-12/par-10: この項 → 地方税法 第七十二条の四十九の十二第十項 (Article 72-49-12, paragraph (10)), art-72-49-12/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-10
- art-72-49-12/par-10: 第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-49-12/par-10: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-11: 前二項 → 地方税法 第七十二条の四十九の十二第十項 (Article 72-49-12, paragraph (10)), art-72-49-12/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-10
- art-72-49-12/par-11: 前二項 → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-9
- art-72-49-12/par-11: 第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-49-12/par-11: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-11: 第十一項 → 地方税法 第七十二条の四十九の十二第十一項 (Article 72-49-12, paragraph (11)), art-72-49-12/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-11
- art-72-49-12/par-12: 前三項 → 地方税法 第七十二条の四十九の十二第十項 (Article 72-49-12, paragraph (10)), art-72-49-12/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-10
- art-72-49-12/par-12: 前三項 → 地方税法 第七十二条の四十九の十二第十一項 (Article 72-49-12, paragraph (11)), art-72-49-12/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-11
- art-72-49-12/par-12: 前三項 → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-9
- art-72-49-12/par-12/item-1: 所得税法第七十条の二第四項第六号 → 所得税法 第七十条の二第四項第六号 (Article 70-2, paragraph (4), item (vi)), art-70-2/par-4/item-6 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-6 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-6
- art-72-49-12/par-12/item-1: 同項第七号 → 所得税法 第七十条の二第四項第七号 (Article 70-2, paragraph (4), item (vii)), art-70-2/par-4/item-7 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-7 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-7
- art-72-49-12/par-12/item-1: 同項第八号 → 所得税法 第七十条の二第四項第八号 (Article 70-2, paragraph (4), item (viii)), art-70-2/par-4/item-8 — https://japanlaw.org/en/income-tax-act/art-70-2/par-4/item-8 · https://japanlaw.org/l/340AC0000000033/art-70-2/par-4/item-8
- art-72-49-12/par-12/item-1: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-12/item-2: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-13: 第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-13: 第七十二条の五十五第一項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-49-12/par-13: 同条 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-49-12/par-14: 第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-14: 前項 → 地方税法 第七十二条の四十九の十二第十三項 (Article 72-49-12, paragraph (13)), art-72-49-12/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-13
- art-72-49-12/par-14: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-49-12/par-15: 第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-49-12/par-15: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-15: 第十三項 → 地方税法 第七十二条の四十九の十二第十三項 (Article 72-49-12, paragraph (13)), art-72-49-12/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-13
- art-72-49-12/par-15: 前項 → 地方税法 第七十二条の四十九の十二第十四項 (Article 72-49-12, paragraph (14)), art-72-49-12/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-14
- art-72-49-12/par-15: 第七十二条の四十九の十四第一項 → 地方税法 第七十二条の四十九の十四第一項 (Article 72-49-14, paragraph (1)), art-72-49-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-1
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第十項 (Article 72-49-12, paragraph (10)), art-72-49-12/par-10 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-10
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第十一項 (Article 72-49-12, paragraph (11)), art-72-49-12/par-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-11
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第十二項 (Article 72-49-12, paragraph (12)), art-72-49-12/par-12 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-12
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第十三項 (Article 72-49-12, paragraph (13)), art-72-49-12/par-13 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-13
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第十四項 (Article 72-49-12, paragraph (14)), art-72-49-12/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-14
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第十五項 (Article 72-49-12, paragraph (15)), art-72-49-12/par-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-15
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第二項 (Article 72-49-12, paragraph (2)), art-72-49-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-2
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第四項 (Article 72-49-12, paragraph (4)), art-72-49-12/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-4
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第五項 (Article 72-49-12, paragraph (5)), art-72-49-12/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-5
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第八項 (Article 72-49-12, paragraph (8)), art-72-49-12/par-8 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-8
- art-72-49-12/par-16: 前各項 → 地方税法 第七十二条の四十九の十二第九項 (Article 72-49-12, paragraph (9)), art-72-49-12/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-9
- art-72-49-14/par-2: 前項 → 地方税法 第七十二条の四十九の十四第一項 (Article 72-49-14, paragraph (1)), art-72-49-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-1
- art-72-49-14/par-3: 前項 → 地方税法 第七十二条の四十九の十四第二項 (Article 72-49-14, paragraph (2)), art-72-49-14/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-2
- art-72-49-15/par-1: 第七十二条の二第三項 → 地方税法 第七十二条の二第三項 (Article 72-2, paragraph (3)), art-72-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-3
- art-72-49-15/par-1: 第七十二条の四十九の十一 → 地方税法 第七十二条の四十九の十一 (Article 72-49-11), art-72-49-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-5#art-72-49-11
- art-72-49-16/par-2: 前項 → 地方税法 第七十二条の四十九の十六第一項 (Article 72-49-16, paragraph (1)), art-72-49-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-16/par-1
- art-72-49-16/par-3: 前項 → 地方税法 第七十二条の四十九の十六第二項 (Article 72-49-16, paragraph (2)), art-72-49-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-16/par-2
- art-72-49-17/par-1/item-3: 次号 → 地方税法 第七十二条の四十九の十七第一項第四号 (Article 72-49-17, paragraph (1), item (iv)), art-72-49-17/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1/item-4
- art-72-49-17/par-1/item-4: 第七十二条の二第十項第五号 → 地方税法 第七十二条の二第十項第五号 (Article 72-2, paragraph (10), item (v)), art-72-2/par-10/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-5
- art-72-49-17/par-1/item-4: 第七号 → 地方税法 第七十二条の二第十項第七号 (Article 72-2, paragraph (10), item (vii)), art-72-2/par-10/item-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-7
- art-72-49-17/par-2: 前項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1
- art-72-49-17/par-2: 第七十二条の四十九の十二第一項から第三項まで → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-49-17/par-2: 第七十二条の四十九の十二第一項から第三項まで → 地方税法 第七十二条の四十九の十二第二項 (Article 72-49-12, paragraph (2)), art-72-49-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-2
- art-72-49-17/par-2: 第七十二条の四十九の十二第一項から第三項まで → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
- art-72-49-17/par-3: 第一項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1
- art-72-49-17/par-4: 第七十二条の四十九の十五 → 地方税法 第七十二条の四十九の十五 (Article 72-49-15), art-72-49-15 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-15
- art-72-49-17/par-4: 第一項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1
- art-72-49-17/par-4: 前項 → 地方税法 第七十二条の四十九の十七第三項 (Article 72-49-17, paragraph (3)), art-72-49-17/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-3
- art-72-50/par-1: 第四項 → 地方税法 第七十二条の五十第四項 (Article 72-50, paragraph (4)), art-72-50/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-4
- art-72-50/par-1: 第七十二条の四十九の十二第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-50/par-1: 所得税法第二十六条 → 所得税法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/income-tax-act/art-26 · https://japanlaw.org/l/340AC0000000033/art-26
- art-72-50/par-1: 第二十七条 → 所得税法 第二十七条 (Article 27), art-27 — https://japanlaw.org/en/income-tax-act/art-27 · https://japanlaw.org/l/340AC0000000033/art-27
- art-72-50/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第一号 (Article 72-2, paragraph (10), item (i)), art-72-2/par-10/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-1
- art-72-50/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第二号 (Article 72-2, paragraph (10), item (ii)), art-72-2/par-10/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-2
- art-72-50/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第三号 (Article 72-2, paragraph (10), item (iii)), art-72-2/par-10/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-3
- art-72-50/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第四号 (Article 72-2, paragraph (10), item (iv)), art-72-2/par-10/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-4
- art-72-50/par-1: 第七十二条の二第十項第一号から第五号まで → 地方税法 第七十二条の二第十項第五号 (Article 72-2, paragraph (10), item (v)), art-72-2/par-10/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-2#art-72-2/par-10/item-5
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/income-tax-act/art-23 · https://japanlaw.org/l/340AC0000000033/art-23
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第二十四条 (Article 24), art-24 — https://japanlaw.org/en/income-tax-act/art-24 · https://japanlaw.org/l/340AC0000000033/art-24
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第二十五条 (Article 25), art-25 — https://japanlaw.org/en/income-tax-act/art-25 · https://japanlaw.org/l/340AC0000000033/art-25
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第二十八条 (Article 28), art-28 — https://japanlaw.org/en/income-tax-act/art-28 · https://japanlaw.org/l/340AC0000000033/art-28
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第二十九条 (Article 29), art-29 — https://japanlaw.org/en/income-tax-act/art-29 · https://japanlaw.org/l/340AC0000000033/art-29
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第三十条 (Article 30), art-30 — https://japanlaw.org/en/income-tax-act/art-30 · https://japanlaw.org/l/340AC0000000033/art-30
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第三十一条 (Article 31), art-31 — https://japanlaw.org/en/income-tax-act/art-31 · https://japanlaw.org/l/340AC0000000033/art-31
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第三十二条 (Article 32), art-32 — https://japanlaw.org/en/income-tax-act/art-32 · https://japanlaw.org/l/340AC0000000033/art-32
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第三十三条 (Article 33), art-33 — https://japanlaw.org/en/income-tax-act/art-33 · https://japanlaw.org/l/340AC0000000033/art-33
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第三十四条 (Article 34), art-34 — https://japanlaw.org/en/income-tax-act/art-34 · https://japanlaw.org/l/340AC0000000033/art-34
- art-72-50/par-1: 同法第二十三条から第三十五条まで → 所得税法 第三十五条 (Article 35), art-35 — https://japanlaw.org/en/income-tax-act/art-35 · https://japanlaw.org/l/340AC0000000033/art-35
- art-72-50/par-2: 前項 → 地方税法 第七十二条の五十第一項 (Article 72-50, paragraph (1)), art-72-50/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-1
- art-72-50/par-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-50/par-2: 所得税法第百二十条 → 所得税法 第百二十条 (Article 120), art-120 — https://japanlaw.org/en/income-tax-act/art-120 · https://japanlaw.org/l/340AC0000000033/art-120
- art-72-50/par-2: 同法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/en/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十二条 (Article 72), art-72 — https://japanlaw.org/en/income-tax-act/art-72 · https://japanlaw.org/l/340AC0000000033/art-72
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十三条 (Article 73), art-73 — https://japanlaw.org/en/income-tax-act/art-73 · https://japanlaw.org/l/340AC0000000033/art-73
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十四条 (Article 74), art-74 — https://japanlaw.org/en/income-tax-act/art-74 · https://japanlaw.org/l/340AC0000000033/art-74
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/income-tax-act/art-75 · https://japanlaw.org/l/340AC0000000033/art-75
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十六条 (Article 76), art-76 — https://japanlaw.org/en/income-tax-act/art-76 · https://japanlaw.org/l/340AC0000000033/art-76
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十七条 (Article 77), art-77 — https://japanlaw.org/en/income-tax-act/art-77 · https://japanlaw.org/l/340AC0000000033/art-77
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十八条 (Article 78), art-78 — https://japanlaw.org/en/income-tax-act/art-78 · https://japanlaw.org/l/340AC0000000033/art-78
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第七十九条 (Article 79), art-79 — https://japanlaw.org/en/income-tax-act/art-79 · https://japanlaw.org/l/340AC0000000033/art-79
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十条 (Article 80), art-80 — https://japanlaw.org/en/income-tax-act/art-80 · https://japanlaw.org/l/340AC0000000033/art-80
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十一条 (Article 81), art-81 — https://japanlaw.org/en/income-tax-act/art-81 · https://japanlaw.org/l/340AC0000000033/art-81
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十二条 (Article 82), art-82 — https://japanlaw.org/en/income-tax-act/art-82 · https://japanlaw.org/l/340AC0000000033/art-82
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十三条 (Article 83), art-83 — https://japanlaw.org/en/income-tax-act/art-83 · https://japanlaw.org/l/340AC0000000033/art-83
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十三条の二 (Article 83-2), art-83-2 — https://japanlaw.org/en/income-tax-act/art-83-2 · https://japanlaw.org/l/340AC0000000033/art-83-2
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十四条 (Article 84), art-84 — https://japanlaw.org/en/income-tax-act/art-84 · https://japanlaw.org/l/340AC0000000033/art-84
- art-72-50/par-2: 同法第七十二条から第八十四条の二まで → 所得税法 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/en/income-tax-act/art-84-2 · https://japanlaw.org/l/340AC0000000033/art-84-2
- art-72-50/par-2: 第八十六条 → 所得税法 第八十六条 (Article 86), art-86 — https://japanlaw.org/en/income-tax-act/art-86 · https://japanlaw.org/l/340AC0000000033/art-86
- art-72-50/par-2: 同法第百六十五条第一項 → 所得税法 第百六十五条第一項 (Article 165, paragraph (1)), art-165/par-1 — https://japanlaw.org/en/income-tax-act/art-165/par-1 · https://japanlaw.org/l/340AC0000000033/art-165/par-1
- art-72-50/par-4: 第一項 → 地方税法 第七十二条の五十第一項 (Article 72-50, paragraph (1)), art-72-50/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-1
- art-72-51/par-2: 前項 → 地方税法 第七十二条の五十一第一項 (Article 72-51, paragraph (1)), art-72-51/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51/par-1
- art-72-51/par-3: 前二項 → 地方税法 第七十二条の五十一第一項 (Article 72-51, paragraph (1)), art-72-51/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51/par-1
- art-72-51/par-3: 前二項 → 地方税法 第七十二条の五十一第二項 (Article 72-51, paragraph (2)), art-72-51/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-51/par-2
- art-72-53/par-2: 前項 → 地方税法 第七十二条の五十三第一項 (Article 72-53, paragraph (1)), art-72-53/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-53/par-1
- art-72-54/par-2: 第七十二条の四十九の十七第一項 → 地方税法 第七十二条の四十九の十七第一項 (Article 72-49-17, paragraph (1)), art-72-49-17/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-17/par-1
- art-72-54/par-2: この条 → 地方税法 第七十二条の五十四 (Article 72-54), art-72-54 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54
- art-72-54/par-2: 前項 → 地方税法 第七十二条の五十四第一項 (Article 72-54, paragraph (1)), art-72-54/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-1
- art-72-54/par-2: 第七十二条の四十八第四項第一号 → 地方税法 第七十二条の四十八第四項第一号 (Article 72-48, paragraph (4), item (i)), art-72-48/par-4/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-4/item-1
- art-72-54/par-2: 第五項 → 地方税法 第七十二条の四十八第五項 (Article 72-48, paragraph (5)), art-72-48/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-5
- art-72-54/par-2: 第六項 → 地方税法 第七十二条の四十八第六項 (Article 72-48, paragraph (6)), art-72-48/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-48#art-72-48/par-6
- art-72-54/par-3: 第一項 → 地方税法 第七十二条の五十四第一項 (Article 72-54, paragraph (1)), art-72-54/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-1
- art-72-54/par-3: 前項 → 地方税法 第七十二条の五十四第二項 (Article 72-54, paragraph (2)), art-72-54/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-2
- art-72-54/par-4: 第一項 → 地方税法 第七十二条の五十四第一項 (Article 72-54, paragraph (1)), art-72-54/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-1
- art-72-54/par-4: 第二項 → 地方税法 第七十二条の五十四第二項 (Article 72-54, paragraph (2)), art-72-54/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-2
- art-72-54/par-4: 前項 → 地方税法 第七十二条の五十四第三項 (Article 72-54, paragraph (3)), art-72-54/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-3
- art-72-54/par-5: 前項 → 地方税法 第七十二条の五十四第四項 (Article 72-54, paragraph (4)), art-72-54/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-4
- art-72-54/par-6: 前項 → 地方税法 第七十二条の五十四第五項 (Article 72-54, paragraph (5)), art-72-54/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-5
- art-72-54/par-7: 第一項 → 地方税法 第七十二条の五十四第一項 (Article 72-54, paragraph (1)), art-72-54/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-1
- art-72-54/par-7: 第二項 → 地方税法 第七十二条の五十四第二項 (Article 72-54, paragraph (2)), art-72-54/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-2
- art-72-54/par-8: 第五項 → 地方税法 第七十二条の五十四第五項 (Article 72-54, paragraph (5)), art-72-54/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-5
- art-72-54/par-8: 前項 → 地方税法 第七十二条の五十四第七項 (Article 72-54, paragraph (7)), art-72-54/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-7
- art-72-55/par-1: 第七十二条の四十九の十二第一項 → 地方税法 第七十二条の四十九の十二第一項 (Article 72-49-12, paragraph (1)), art-72-49-12/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-1
- art-72-55/par-1: 第七十二条の四十九の十四第一項 → 地方税法 第七十二条の四十九の十四第一項 (Article 72-49-14, paragraph (1)), art-72-49-14/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-49-14/par-1
- art-72-55/par-1: この項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-55/par-1: 次項 → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
- art-72-55/par-1: 第七十二条の四十九の十二第二項 → 地方税法 第七十二条の四十九の十二第二項 (Article 72-49-12, paragraph (2)), art-72-49-12/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-2
- art-72-55/par-1: 第三項 → 地方税法 第七十二条の四十九の十二第三項 (Article 72-49-12, paragraph (3)), art-72-49-12/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-3
- art-72-55/par-2: 前項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-55/par-2: 第七十二条の四十九の十二第六項 → 地方税法 第七十二条の四十九の十二第六項 (Article 72-49-12, paragraph (6)), art-72-49-12/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-6
- art-72-55/par-2: 第七項 → 地方税法 第七十二条の四十九の十二第七項 (Article 72-49-12, paragraph (7)), art-72-49-12/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-7
- art-72-55/par-2: 第十四項 → 地方税法 第七十二条の四十九の十二第十四項 (Article 72-49-12, paragraph (14)), art-72-49-12/par-14 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-12#art-72-49-12/par-14
- art-72-55/par-3: 前二項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-55/par-3: 前二項 → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
- art-72-55/par-4: 前三項 → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-55/par-4: 前三項 → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
- art-72-55/par-4: 前三項 → 地方税法 第七十二条の五十五第三項 (Article 72-55, paragraph (3)), art-72-55/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-3
- art-72-55-2/par-1: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/en/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37
- art-72-55-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-1/from-art-45-2#art-45-2/par-1
- art-72-55-2/par-1: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-55-2/par-1: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
- art-72-55-2/par-1: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第三項 (Article 72-55, paragraph (3)), art-72-55/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-3
- art-72-55-2/par-2: 前項 → 地方税法 第七十二条の五十五の二第一項 (Article 72-55-2, paragraph (1)), art-72-55-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2/par-1
- art-72-55-2/par-2: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-1
- art-72-55-2/par-2: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-2
- art-72-55-2/par-2: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第三項 (Article 72-55, paragraph (3)), art-72-55/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55/par-3
- art-72-55-2/par-2: 次項 → 地方税法 第七十二条の五十五の二第三項 (Article 72-55-2, paragraph (3)), art-72-55-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2/par-3
- art-72-55-2/par-3: 第一項 → 地方税法 第七十二条の五十五の二第一項 (Article 72-55-2, paragraph (1)), art-72-55-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55-2/par-1
- art-72-56/par-1: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-56/par-2: 前項 → 地方税法 第七十二条の五十六第一項 (Article 72-56, paragraph (1)), art-72-56/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-56/par-1
- art-72-57/par-1: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-57-2/par-1: 所得税法第百六十二条第一項 → 所得税法 第百六十二条第一項 (Article 162, paragraph (1)), art-162/par-1 — https://japanlaw.org/en/income-tax-act/art-162/par-1 · https://japanlaw.org/l/340AC0000000033/art-162/par-1
- art-72-57-2/par-1: この項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
- art-72-57-2/par-1: 租税特別措置法第四十条の三の三第一項 → 租税特別措置法 第四十条の三の三第一項 (Article 40-3-3, paragraph (1)), art-40-3-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-1
- art-72-57-2/par-1: 第四十一条の十九の五第一項 → 租税特別措置法 第四十一条の十九の五第一項 (Article 41-19-5, paragraph (1)), art-41-19-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-1
- art-72-57-2/par-1: 次条 → 地方税法 第七十二条の五十七の三 (Article 72-57-3), art-72-57-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3
- art-72-57-2/par-1: 同法第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-72-57-2/par-1: 同法第四十一条の十九の五第十三項 → 租税特別措置法 第四十一条の十九の五第十三項 (Article 41-19-5, paragraph (13)), art-41-19-5/par-13 — https://japanlaw.org/en/special-taxation-measures-act/art-41-19-5/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-19-5/par-13
- art-72-57-2/par-1: 次条第一項 → 地方税法 第七十二条の五十七の三第一項 (Article 72-57-3, paragraph (1)), art-72-57-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-1
- art-72-57-2/par-1: 第七十二条の六十六第一項 → 地方税法 第七十二条の六十六第一項 (Article 72-66, paragraph (1)), art-72-66/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66/par-1
- art-72-57-2/par-1: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-72-57-2/par-1: 第五項 → 地方税法 第七十二条の五十七の二第五項 (Article 72-57-2, paragraph (5)), art-72-57-2/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-5
- art-72-57-2/par-2: 前項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
- art-72-57-2/par-2: この条 → 地方税法 第七十二条の五十七の二 (Article 72-57-2), art-72-57-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2
- art-72-57-2/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-1
- art-72-57-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15#art-15-2-2
- art-72-57-2/par-3: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-2-3
- art-72-57-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-1
- art-72-57-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-2
- art-72-57-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-3
- art-72-57-2/par-3: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-11/from-art-18#art-18-2/par-4
- art-72-57-2/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-4/from-art-11#art-11
- art-72-57-2/par-3: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-2
- art-72-57-2/par-3: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-72-57-2/par-3: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16-2/par-4
- art-72-57-2/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16-4#art-16-5/par-1
- art-72-57-2/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16-4#art-16-5/par-2
- art-72-57-2/par-3: 前項 → 地方税法 第七十二条の五十七の二第二項 (Article 72-57-2, paragraph (2)), art-72-57-2/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-2
- art-72-57-2/par-4: 第十五条の三第二項 → 地方税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-2
- art-72-57-2/par-4: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-3/par-3
- art-72-57-2/par-4/item-1: 第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
- art-72-57-2/par-4/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-57-2/par-4/item-3: 前項 → 地方税法 第七十二条の五十七の二第三項 (Article 72-57-2, paragraph (3)), art-72-57-2/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-3
- art-72-57-2/par-4/item-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-9/from-art-16#art-16/par-3
- art-72-57-2/par-5: 第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
- art-72-57-2/par-5: 前項 → 地方税法 第七十二条の五十七の二第四項 (Article 72-57-2, paragraph (4)), art-72-57-2/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-4
- art-72-57-3/par-1: 租税特別措置法第四十条の三の三第二十二項第一号 → 租税特別措置法 第四十条の三の三第二十二項第一号 (Article 40-3-3, paragraph (22), item (i)), art-40-3-3/par-22/item-1 — https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3/par-22/item-1 · https://japanlaw.org/l/332AC0000000026/art-40-3-3/par-22/item-1
- art-72-57-3/par-1: 次項 → 地方税法 第七十二条の五十七の三第二項 (Article 72-57-3, paragraph (2)), art-72-57-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-2
- art-72-57-3/par-1: 第三項 → 地方税法 第七十二条の五十七の三第三項 (Article 72-57-3, paragraph (3)), art-72-57-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-3
- art-72-57-3/par-2: 前条第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
- art-72-57-3/par-3: 前条第一項 → 地方税法 第七十二条の五十七の二第一項 (Article 72-57-2, paragraph (1)), art-72-57-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-57-2/par-1
- art-72-57-3/par-3: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/en/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-72-57-3/par-4: 前三項 → 地方税法 第七十二条の五十七の三第一項 (Article 72-57-3, paragraph (1)), art-72-57-3/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-1
- art-72-57-3/par-4: 前三項 → 地方税法 第七十二条の五十七の三第二項 (Article 72-57-3, paragraph (2)), art-72-57-3/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-2
- art-72-57-3/par-4: 前三項 → 地方税法 第七十二条の五十七の三第三項 (Article 72-57-3, paragraph (3)), art-72-57-3/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-57-3/par-3
- art-72-58/par-1: 第七十二条の五十第一項 → 地方税法 第七十二条の五十第一項 (Article 72-50, paragraph (1)), art-72-50/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-49-13#art-72-50/par-1
- art-72-60/par-2: 前項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-1
- art-72-60/par-3: 第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-1
- art-72-60/par-3: 第七十二条の五十五 → 地方税法 第七十二条の五十五 (Article 72-55), art-72-55 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-55
- art-72-60/par-4: 前項 → 地方税法 第七十二条の六十第三項 (Article 72-60, paragraph (3)), art-72-60/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-3
- art-72-60/par-5: 第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-1
- art-72-60/par-5: 第三項 → 地方税法 第七十二条の六十第三項 (Article 72-60, paragraph (3)), art-72-60/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-3
- art-72-60/par-6: 前項 → 地方税法 第七十二条の六十第五項 (Article 72-60, paragraph (5)), art-72-60/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-5
- art-72-60/par-6: 第一項 → 地方税法 第七十二条の六十第一項 (Article 72-60, paragraph (1)), art-72-60/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-1
- art-72-60/par-6: 第三項 → 地方税法 第七十二条の六十第三項 (Article 72-60, paragraph (3)), art-72-60/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-60/par-3
- art-72-63/par-1: 第七十二条の五十四第五項 → 地方税法 第七十二条の五十四第五項 (Article 72-54, paragraph (5)), art-72-54/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-5
- art-72-63/par-1: 第七項 → 地方税法 第七十二条の五十四第七項 (Article 72-54, paragraph (7)), art-72-54/par-7 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-7
- art-72-63/par-1: この条 → 地方税法 第七十二条の六十三 (Article 72-63), art-72-63 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63
- art-72-63/par-1: 第七十二条の六十四 → 地方税法 第七十二条の六十四 (Article 72-64), art-72-64 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64
- art-72-63/par-1: 第一号 → 地方税法 第七十二条の六十三第一項第一号 (Article 72-63, paragraph (1), item (i)), art-72-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-1
- art-72-63/par-1: 第二号 → 地方税法 第七十二条の六十三第一項第二号 (Article 72-63, paragraph (1), item (ii)), art-72-63/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-2
- art-72-63/par-1/item-2: 前号 → 地方税法 第七十二条の六十三第一項第一号 (Article 72-63, paragraph (1), item (i)), art-72-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-1
- art-72-63/par-1/item-3: 前二号 → 地方税法 第七十二条の六十三第一項第一号 (Article 72-63, paragraph (1), item (i)), art-72-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-1
- art-72-63/par-1/item-3: 前二号 → 地方税法 第七十二条の六十三第一項第二号 (Article 72-63, paragraph (1), item (ii)), art-72-63/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-2
- art-72-63/par-2: 前項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-63/par-3: 第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-63/par-4: 第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-63/par-4: 前項 → 地方税法 第七十二条の六十三第三項 (Article 72-63, paragraph (3)), art-72-63/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-3
- art-72-63-2/par-1: 前条第一項第一号 → 地方税法 第七十二条の六十三第一項第一号 (Article 72-63, paragraph (1), item (i)), art-72-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1/item-1
- art-72-63-2/par-1: この条 → 地方税法 第七十二条の六十三の二 (Article 72-63-2), art-72-63-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2
- art-72-63-2/par-1: 第七十二条の六十三の四 → 地方税法 第七十二条の六十三の四 (Article 72-63-4), art-72-63-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4
- art-72-63-2/par-1: 前条 → 地方税法 第七十二条の六十三 (Article 72-63), art-72-63 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63
- art-72-63-2/par-1/item-1: この条 → 地方税法 第七十二条の六十三の二 (Article 72-63-2), art-72-63-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2
- art-72-63-2/par-2: 前項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1
- art-72-63-2/par-2: 同項第一号 → 地方税法 第七十二条の六十三の二第一項第一号 (Article 72-63-2, paragraph (1), item (i)), art-72-63-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-1
- art-72-63-2/par-2: 第二号 → 地方税法 第七十二条の六十三の二第一項第二号 (Article 72-63-2, paragraph (1), item (ii)), art-72-63-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-2
- art-72-63-2/par-3: 第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第三号 (Article 72-63-2, paragraph (1), item (iii)), art-72-63-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-3
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第四号 (Article 72-63-2, paragraph (1), item (iv)), art-72-63-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-4
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第五号 (Article 72-63-2, paragraph (1), item (v)), art-72-63-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-5
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第六号 (Article 72-63-2, paragraph (1), item (vi)), art-72-63-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1/item-6
- art-72-63-2/par-4: 第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1
- art-72-63-2/par-5: 第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1
- art-72-63-3/par-1: 前条第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2/par-1
- art-72-63-4/par-1: 第七十二条の五十四第二項 → 地方税法 第七十二条の五十四第二項 (Article 72-54, paragraph (2)), art-72-54/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-54#art-72-54/par-2
- art-72-63-4/par-1: この項 → 地方税法 第七十二条の六十三の四第一項 (Article 72-63-4, paragraph (1)), art-72-63-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-1
- art-72-63-4/par-1: 次項 → 地方税法 第七十二条の六十三の四第二項 (Article 72-63-4, paragraph (2)), art-72-63-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-2
- art-72-63-4/par-3: 第一項 → 地方税法 第七十二条の六十三の四第一項 (Article 72-63-4, paragraph (1)), art-72-63-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-1
- art-72-63-4/par-3: 前項 → 地方税法 第七十二条の六十三の四第二項 (Article 72-63-4, paragraph (2)), art-72-63-4/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4/par-2
- art-72-63-5/par-1: 第七十二条の六十三から前条まで → 地方税法 第七十二条の六十三 (Article 72-63), art-72-63 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63
- art-72-63-5/par-1: 第七十二条の六十三から前条まで → 地方税法 第七十二条の六十三の二 (Article 72-63-2), art-72-63-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-2
- art-72-63-5/par-1: 第七十二条の六十三から前条まで → 地方税法 第七十二条の六十三の三 (Article 72-63-3), art-72-63-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63-3
- art-72-63-5/par-1: 第七十二条の六十三から前条まで → 地方税法 第七十二条の六十三の四 (Article 72-63-4), art-72-63-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-63-4
- art-72-64/par-1/item-1: 第七十二条の六十三第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-64/par-1/item-2: 第七十二条の六十三第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-64/par-1/item-3: 第七十二条の六十三第一項 → 地方税法 第七十二条の六十三第一項 (Article 72-63, paragraph (1)), art-72-63/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-57-3#art-72-63/par-1
- art-72-64/par-2: 前項 → 地方税法 第七十二条の六十四第一項 (Article 72-64, paragraph (1)), art-72-64/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-1
- art-72-64/par-3: 前項 → 地方税法 第七十二条の六十四第二項 (Article 72-64, paragraph (2)), art-72-64/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-64/par-2
- art-72-66/par-2: 第十五条の四第一項 → 地方税法 第十五条の四第一項 (Article 15-4, paragraph (1)), art-15-4/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-8/from-art-15-2-3#art-15-4/par-1
- art-72-66/par-2: 前項 → 地方税法 第七十二条の六十六第一項 (Article 72-66, paragraph (1)), art-72-66/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66/par-1
- art-72-66/par-3: 第一項 → 地方税法 第七十二条の六十六第一項 (Article 72-66, paragraph (1)), art-72-66/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-66/par-1
- art-72-68/par-2: 前項 → 地方税法 第七十二条の六十八第一項 (Article 72-68, paragraph (1)), art-72-68/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1
- art-72-68/par-2: 同項第一号 → 地方税法 第七十二条の六十八第一項第一号 (Article 72-68, paragraph (1), item (i)), art-72-68/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1/item-1
- art-72-68/par-3: 第一項第一号 → 地方税法 第七十二条の六十八第一項第一号 (Article 72-68, paragraph (1), item (i)), art-72-68/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1/item-1
- art-72-68/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-1/sec-6#art-13-2/par-1
- art-72-68/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/en/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-72-68/par-5: 第一項から第三項まで → 地方税法 第七十二条の六十八第一項 (Article 72-68, paragraph (1)), art-72-68/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1
- art-72-68/par-5: 第一項から第三項まで → 地方税法 第七十二条の六十八第二項 (Article 72-68, paragraph (2)), art-72-68/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-2
- art-72-68/par-5: 第一項から第三項まで → 地方税法 第七十二条の六十八第三項 (Article 72-68, paragraph (3)), art-72-68/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-3
- art-72-68/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-72-68/par-6: 前各項 → 地方税法 第七十二条の六十八第一項 (Article 72-68, paragraph (1)), art-72-68/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1
- art-72-68/par-6: 前各項 → 地方税法 第七十二条の六十八第二項 (Article 72-68, paragraph (2)), art-72-68/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-2
- art-72-68/par-6: 前各項 → 地方税法 第七十二条の六十八第三項 (Article 72-68, paragraph (3)), art-72-68/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-3
- art-72-68/par-6: 前各項 → 地方税法 第七十二条の六十八第四項 (Article 72-68, paragraph (4)), art-72-68/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-4
- art-72-68/par-6: 前各項 → 地方税法 第七十二条の六十八第五項 (Article 72-68, paragraph (5)), art-72-68/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-5
- art-72-68/par-7: 前各項 → 地方税法 第七十二条の六十八第一項 (Article 72-68, paragraph (1)), art-72-68/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-1
- art-72-68/par-7: 前各項 → 地方税法 第七十二条の六十八第二項 (Article 72-68, paragraph (2)), art-72-68/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-2
- art-72-68/par-7: 前各項 → 地方税法 第七十二条の六十八第三項 (Article 72-68, paragraph (3)), art-72-68/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-3
- art-72-68/par-7: 前各項 → 地方税法 第七十二条の六十八第四項 (Article 72-68, paragraph (4)), art-72-68/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-4
- art-72-68/par-7: 前各項 → 地方税法 第七十二条の六十八第五項 (Article 72-68, paragraph (5)), art-72-68/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-5
- art-72-68/par-7: 前各項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
- art-72-69/par-2: 前項 → 地方税法 第七十二条の六十九第一項 (Article 72-69, paragraph (1)), art-72-69/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-1
- art-72-69/par-3: 前二項 → 地方税法 第七十二条の六十九第一項 (Article 72-69, paragraph (1)), art-72-69/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-1
- art-72-69/par-3: 前二項 → 地方税法 第七十二条の六十九第二項 (Article 72-69, paragraph (2)), art-72-69/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-2
- art-72-69/par-4: 前三項 → 地方税法 第七十二条の六十九第一項 (Article 72-69, paragraph (1)), art-72-69/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-1
- art-72-69/par-4: 前三項 → 地方税法 第七十二条の六十九第二項 (Article 72-69, paragraph (2)), art-72-69/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-2
- art-72-69/par-4: 前三項 → 地方税法 第七十二条の六十九第三項 (Article 72-69, paragraph (3)), art-72-69/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-3
- art-72-69/par-5: 前項 → 地方税法 第七十二条の六十九第四項 (Article 72-69, paragraph (4)), art-72-69/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-69/par-4
- art-72-70/par-1/item-1: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
- art-72-70/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-72-70/par-1/item-2: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
- art-72-70/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-72-70/par-1/item-2: 次号 → 地方税法 第七十二条の七十第一項第三号 (Article 72-70, paragraph (1), item (iii)), art-72-70/par-1/item-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-1/item-3
- art-72-70/par-1/item-3: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
- art-72-70/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-72-70/par-2: 前項 → 地方税法 第七十二条の七十第一項 (Article 72-70, paragraph (1)), art-72-70/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-1
- art-72-70/par-3: 前項 → 地方税法 第七十二条の七十第二項 (Article 72-70, paragraph (2)), art-72-70/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-70/par-2
- art-72-71/par-1: 第七十二条の六十八第六項 → 地方税法 第七十二条の六十八第六項 (Article 72-68, paragraph (6)), art-72-68/par-6 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-68/par-6
- art-72-71/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-72-71/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-72-76/par-1: 統計法（平成十九年法律第五十三号）第二条第四項 → e-Gov law 419AC0000000053, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-72-76/par-1/item-1: 第七十二条の二十四の七第九項 → 地方税法 第七十二条の二十四の七第九項 (Article 72-24-7, paragraph (9)), art-72-24-7/par-9 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-9
- art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第一項 (Article 72-24-7, paragraph (1)), art-72-24-7/par-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-1
- art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第二項 (Article 72-24-7, paragraph (2)), art-72-24-7/par-2 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-2
- art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第三項 (Article 72-24-7, paragraph (3)), art-72-24-7/par-3 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-3
- art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第四項 (Article 72-24-7, paragraph (4)), art-72-24-7/par-4 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-4
- art-72-76/par-1/item-1: 同条第一項から第五項まで → 地方税法 第七十二条の二十四の七第五項 (Article 72-24-7, paragraph (5)), art-72-24-7/par-5 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-24-7#art-72-24-7/par-5
- art-72-76/par-1/item-1: この号 → 地方税法 第七十二条の七十六第一項第一号 (Article 72-76, paragraph (1), item (i)), art-72-76/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-76/par-1/item-1
- art-72-76/par-1/item-2: 前号 → 地方税法 第七十二条の七十六第一項第一号 (Article 72-76, paragraph (1), item (i)), art-72-76/par-1/item-1 — https://japanlaw.org/en/local-tax-act/amendments/20270401_506AC0000000060/text/ch-2/sec-2/from-art-72-63-4#art-72-76/par-1/item-1
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和六年法律第六十号 leaves it, from 2027-04-01 (https://laws.e-gov.go.jp/law/325AC0000000226/20270401_506AC0000000060), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-061, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-061, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-066, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-071, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-071, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-076, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-076, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-081, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-081, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-086, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-018, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-032, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-036, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-037, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-045, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-046, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-046, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-047, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-048, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-050, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-051, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-051, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-052, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-053, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-054, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-055, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-056, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-056, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-057, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-058, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-059, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-060, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-061, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-062, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-064, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-065, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-068, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation of amended wording corrected on review, batch local-tax-act-amendments-20261027T202151-006, translated 2026-10-28
- This site's parser, version 218 — 地方税法 — structure, counts, cross-references and defined terms, computed 2026-10-27