# 地方税法 / Local Tax Act — 第七百一条の三十三 (Article 701-33)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-701-33. 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: 第七百一条の三十三 (Article 701-33)（事業を行う者が名義人である場合における事業所税の納税義務者） — address `art-701-33`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-33
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-33
- 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.

---

### 第七百一条の三十三（事業を行う者が名義人である場合における事業所税の納税義務者） — Persons Liable for Business Office Tax Where the Person Conducting the Business Is a Nominal Holder
<sup>caption: machine translation, not official</sup>
<sup>art-701-33 · https://japanlaw.org/en/local-tax-act/art-701-33 · https://japanlaw.org/l/325AC0000000226/art-701-33</sup>

    **第一項**  法律上事業所等において事業を行うとみられる者が単なる名義人であつて、他の者が事実上当該事業を行つていると認められる場合には、当該事業に対して課する事業所税は、当該他の者に課するものとする。
    <sup>art-701-33/par-1 · https://japanlaw.org/en/local-tax-act/art-701-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-33/par-1</sup>
    Where a person who is legally regarded as conducting a business at an office or place of business is a mere nominal holder, and another person is found to be actually conducting that business, business office tax imposed on that business is to be imposed on that other person.
    <sup>machine translation, not official</sup>

## Cited by

1 provision cites this one. No official source publishes this direction.

- 地方税法 第十一条の五第一項第四号（実質課税額等の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-4

---

## 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-20261027T214204-161, 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-20261027T214204-161, 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