# 地方税法 / Local Tax Act — 第七十一条の五十二 (Article 71-52) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-71-52. 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: 第七十一条の五十二 (Article 71-52)（株式等譲渡所得割に係る更正又は決定） — address `art-71-52` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-71-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-71-52 - 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. --- ### 第七十一条の五十二（株式等譲渡所得割に係る更正又は決定） — Reassessment or Determination Concerning the Share Transfer Income Levy caption: machine translation, not official art-71-52 · https://japanlaw.org/en/local-tax-act/art-71-52 · https://japanlaw.org/l/325AC0000000226/art-71-52 **第一項** 道府県知事は、前条第二項の規定による納入申告書の提出があつた場合において、当該納入申告書に係る課税標準額又は税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。 art-71-52/par-1 · https://japanlaw.org/en/local-tax-act/art-71-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-1 When a remittance return under paragraph (2) of the preceding Article has been submitted, if the amount of the tax base or the tax amount relating to the remittance return differs from what the prefectural governor has found through investigation, the governor makes a reassessment of it. machine translation, not official **第二項** 道府県知事は、特別徴収義務者が納入申告書を提出しなかつた場合には、その調査によつて、納入申告すべき課税標準額及び税額を決定する。 art-71-52/par-2 · https://japanlaw.org/en/local-tax-act/art-71-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-2 If a special collection agent has not submitted a remittance return, the prefectural governor determines, through investigation, the amount of the tax base and the tax amount for which a remittance return should be filed. machine translation, not official **第三項** 道府県知事は、前二項又は本項の規定によつて更正し、又は決定した課税標準額又は税額について、その調査によつて、過大又は過少であることを発見した場合には、これを更正する。 art-71-52/par-3 · https://japanlaw.org/en/local-tax-act/art-71-52/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-3 If the prefectural governor discovers through investigation that the amount of the tax base or the tax amount reassessed or determined pursuant to the provisions of the preceding two paragraphs or this paragraph is excessive or insufficient, the governor makes a reassessment of it. machine translation, not official **第四項** 道府県知事は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを特別徴収義務者に通知しなければならない。 art-71-52/par-4 · https://japanlaw.org/en/local-tax-act/art-71-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-4 When the prefectural governor has made a reassessment or determination pursuant to the provisions of the preceding three paragraphs, the governor must notify the special collection agent of it without delay. machine translation, not official --- ## Cites - art-71-52/par-1: 前条第二項 → 地方税法 第七十一条の五十一第二項 (Article 71-51, paragraph (2)), art-71-51/par-2 — https://japanlaw.org/en/local-tax-act/art-71-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-51/par-2 - art-71-52/par-3: 前二項 → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/en/local-tax-act/art-71-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-1 - art-71-52/par-3: 前二項 → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/en/local-tax-act/art-71-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-2 - art-71-52/par-3: 本項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/en/local-tax-act/art-71-52/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-3 - art-71-52/par-4: 前三項 → 地方税法 第七十一条の五十二第一項 (Article 71-52, paragraph (1)), art-71-52/par-1 — https://japanlaw.org/en/local-tax-act/art-71-52/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-1 - art-71-52/par-4: 前三項 → 地方税法 第七十一条の五十二第二項 (Article 71-52, paragraph (2)), art-71-52/par-2 — https://japanlaw.org/en/local-tax-act/art-71-52/par-2 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-2 - art-71-52/par-4: 前三項 → 地方税法 第七十一条の五十二第三項 (Article 71-52, paragraph (3)), art-71-52/par-3 — https://japanlaw.org/en/local-tax-act/art-71-52/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-3 ## Cited by 14 provisions cite this one. No official source publishes this direction. - 地方税法 第七十一条の五十二第三項（株式等譲渡所得割に係る更正又は決定） — https://japanlaw.org/en/local-tax-act/art-71-52/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-3 - 地方税法 第七十一条の五十二第四項（株式等譲渡所得割に係る更正又は決定） — https://japanlaw.org/en/local-tax-act/art-71-52/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-52/par-4 - 地方税法 第七十一条の五十三第一項（株式等譲渡所得割に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-71-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-53/par-1 - 地方税法 第七十一条の五十三第三項（株式等譲渡所得割に係る不足金額及びその延滞金の徴収） — https://japanlaw.org/en/local-tax-act/art-71-53/par-3 · https://japanlaw.org/l/325AC0000000226/art-71-53/par-3 - 地方税法 第七十一条の五十五第一項（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-1 - 地方税法 第七十一条の五十五第三項第一号（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-3/item-1 - 地方税法 第七十一条の五十五第三項第二号（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-3/item-2 - 地方税法 第七十一条の五十五第三項第三号（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-3/item-3 - 地方税法 第七十一条の五十五第四項（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-4 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-4 - 地方税法 第七十一条の五十五第六項第一号（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-6/item-1 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-6/item-1 - 地方税法 第七十一条の五十五第六項第二号（株式等譲渡所得割に係る納入金の過少申告加算金及び不申告加算金） — https://japanlaw.org/en/local-tax-act/art-71-55/par-6/item-2 · https://japanlaw.org/l/325AC0000000226/art-71-55/par-6/item-2 - 地方税法 第七十一条の五十六第三項第一号（株式等譲渡所得割に係る納入金の重加算金） — https://japanlaw.org/en/local-tax-act/art-71-56/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-3/item-1 - 地方税法 第七十一条の五十六第三項第二号（株式等譲渡所得割に係る納入金の重加算金） — https://japanlaw.org/en/local-tax-act/art-71-56/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-71-56/par-3/item-2 - 地方税法 第七十一条の五十八第一項（株式等譲渡所得割に係る督促） — https://japanlaw.org/en/local-tax-act/art-71-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-71-58/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-20261027T202151-051, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-056, 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