# 地方税法 / Local Tax Act — 第六十三条 (Article 63) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-63. 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: 第六十三条 (Article 63)（法人税に関する書類の供覧等） — address `art-63` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-63 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-63 - Every provision below carries its address and both URLs 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. --- ### 第六十三条（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-63 · https://japanlaw.org/en/local-tax-act/art-63 · https://japanlaw.org/l/325AC0000000226/art-63 **第一項** 道府県知事が法人の道府県民税の賦課徴収について、政府に対し、法人税の納税義務者が政府に提出した申告書又は政府が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-63/par-1 · https://japanlaw.org/en/local-tax-act/art-63/par-1 · https://japanlaw.org/l/325AC0000000226/art-63/par-1 If a prefectural governor, for the assessment and collection of corporate prefectural inhabitant tax, requests the government to permit inspection or recording of a return that a person liable for corporation tax has submitted to the government, or of documents relating to a reassessment or determination made by the government, the government is to allow the prefectural governor or an official designated by the governor to inspect or record the relevant documents. machine translation, not official **第二項** 政府は、法人税に係る更正又は決定の通知をした場合には、遅滞なく、当該更正又は決定に係る所得の金額及び法人税額を当該更正又は決定に係る法人税額の課税標準の算定期間の末日における当該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）所在地の道府県知事に通知しなければならない。 art-63/par-2 · https://japanlaw.org/en/local-tax-act/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/art-63/par-2 When the government has given notice of a reassessment or determination concerning corporation tax, it must, without delay, notify the amount of income and the corporation tax amount relating to that reassessment or determination to the prefectural governor of the prefecture in which the office or place of business of the corporation is located as of the last day of the computation period of the tax base of the corporation tax amount relating to that reassessment or determination (in the case of a corporation that has offices or places of business in two or more prefectures, its principal office or place of business). machine translation, not official **第三項** 前項の通知を受けた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、当該通知に係る法人税額等を関係道府県知事に通知しなければならない。 art-63/par-3 · https://japanlaw.org/en/local-tax-act/art-63/par-3 · https://japanlaw.org/l/325AC0000000226/art-63/par-3 The prefectural governor of the prefecture in which the principal office or place of business is located, having received the notice under the preceding paragraph, must notify the governors of the relevant prefectures of the corporation tax amount, etc. relating to that notice without delay. machine translation, not official **第四項** 前二項の通知を受けた道府県知事は、遅滞なく、当該通知に係る法人税額等を当該道府県の区域内の関係市町村長に通知しなければならない。 art-63/par-4 · https://japanlaw.org/en/local-tax-act/art-63/par-4 · https://japanlaw.org/l/325AC0000000226/art-63/par-4 A prefectural governor who has received the notice under the preceding two paragraphs must notify the mayors of the relevant municipalities within the area of that prefecture of the corporation tax amount, etc. relating to that notice without delay. machine translation, not official --- ## Cites - art-63/par-3: 前項 → 地方税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/local-tax-act/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/art-63/par-2 - art-63/par-4: 前二項 → 地方税法 第六十三条第二項 (Article 63, paragraph (2)), art-63/par-2 — https://japanlaw.org/en/local-tax-act/art-63/par-2 · https://japanlaw.org/l/325AC0000000226/art-63/par-2 - art-63/par-4: 前二項 → 地方税法 第六十三条第三項 (Article 63, paragraph (3)), art-63/par-3 — https://japanlaw.org/en/local-tax-act/art-63/par-3 · https://japanlaw.org/l/325AC0000000226/art-63/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第六十三条第三項（法人税に関する書類の供覧等） — https://japanlaw.org/en/local-tax-act/art-63/par-3 · https://japanlaw.org/l/325AC0000000226/art-63/par-3 - 地方税法 第六十三条第四項（法人税に関する書類の供覧等） — https://japanlaw.org/en/local-tax-act/art-63/par-4 · https://japanlaw.org/l/325AC0000000226/art-63/par-4 - 地方税法 附則第八条の二第一項 — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-8-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-8-2/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), 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-20261027T214204-038, 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