# 地方税法 / Local Tax Act — 第七百一条の五十五 (Article 701-55)

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- 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: 第七百一条の五十五 (Article 701-55)（所得税又は法人税に関する書類の閲覧等） — address `art-701-55`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-701-55
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-55
- 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.

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### 第七百一条の五十五（所得税又は法人税に関する書類の閲覧等） — Inspection, etc. of Documents Relating to Income Tax or Corporation Tax
<sup>caption: machine translation, not official</sup>
<sup>art-701-55 · https://japanlaw.org/en/local-tax-act/art-701-55 · https://japanlaw.org/l/325AC0000000226/art-701-55</sup>

    **第一項**  指定都市等の長が事業所税の賦課徴収について、政府に対し、事業所税の納税義務者で所得税若しくは法人税の納税義務があるもの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納税義務者の所得税若しくは法人税に係る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、関係書類を指定都市等の長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。
    <sup>art-701-55/par-1 · https://japanlaw.org/en/local-tax-act/art-701-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-55/par-1</sup>
    Where the head of a designated city, etc., for the assessment and collection of business office tax, requests the government to allow inspection or recording of returns or amended returns submitted to the government by a person liable for business office tax who is also liable for income tax or corporation tax, or of documents concerning a reassessment or determination made by the government on the tax base or tax amount of income tax or corporation tax of that person liable for tax, the government is to allow the head of the designated city, etc. or an official designated by the head to inspect or record the relevant documents.
    <sup>machine translation, not official</sup>

    **第二項**  指定都市等の長が事業所税の賦課徴収について、道府県知事に対し、事業所税の納税義務者で事業税の納税義務があるものが道府県知事に提出した申告書若しくは修正申告書又は道府県知事が当該納税義務者に係る事業税についてした更正、決定若しくは賦課決定若しくは事業所税の納税義務者で不動産取得税の納税義務があるものに係る不動産取得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、道府県知事は、関係書類を指定都市等の長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。
    <sup>art-701-55/par-2 · https://japanlaw.org/en/local-tax-act/art-701-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-701-55/par-2</sup>
    Where the head of a designated city, etc., for the assessment and collection of business office tax, requests the prefectural governor to allow inspection or recording of returns or amended returns submitted to the prefectural governor by a person liable for business office tax who is also liable for enterprise tax, or of documents concerning a reassessment, determination or assessment determination made by the prefectural governor on the enterprise tax relating to that person liable for tax, or an assessment determination made on real property acquisition tax relating to a person liable for business office tax who is also liable for real property acquisition tax, the prefectural governor is to allow the head of the designated city, etc. or an official designated by the head to inspect or record the relevant documents.
    <sup>machine translation, not official</sup>

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## 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-20261027T202151-206, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-129, 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