# 地方税法 / Local Tax Act — 第七十二条の二十四の十 (Article 72-24-10)

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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: 第七十二条の二十四の十 (Article 72-24-10)（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） — address `art-72-24-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-24-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-24-10
- 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
<sup>caption: machine translation, not official</sup>
<sup>art-72-24-10 · https://japanlaw.org/en/local-tax-act/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/art-72-24-10</sup>

    **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。
    <sup>art-72-24-10/par-1 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1</sup>
    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)).
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-24-10/par-2 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-2</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-24-10/par-3 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3</sup>
    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.
    <sup>machine translation, not official</sup>

      **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
      <sup>art-72-24-10/par-3/item-1 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3/item-1</sup>
      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;
      <sup>machine translation, not official</sup>

      **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
      <sup>art-72-24-10/par-3/item-2 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3/item-2</sup>
      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;
      <sup>machine translation, not official</sup>

      **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
      <sup>art-72-24-10/par-3/item-3 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-3/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3/item-3</sup>
      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;
      <sup>machine translation, not official</sup>

      **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
      <sup>art-72-24-10/par-3/item-4 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-3/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3/item-4</sup>
      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.
      <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-24-10/par-4 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4</sup>
    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)).
    <sup>machine translation, not official</sup>

      **一**  更生手続開始の決定があつたこと。
      <sup>art-72-24-10/par-4/item-1 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4/item-1</sup>
      an order commencing reorganization proceedings has been made;
      <sup>machine translation, not official</sup>

      **二**  再生手続開始の決定があつたこと。
      <sup>art-72-24-10/par-4/item-2 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4/item-2</sup>
      an order commencing rehabilitation proceedings has been made; or
      <sup>machine translation, not official</sup>

      **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
      <sup>art-72-24-10/par-4/item-3 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4/item-3</sup>
      any fact specified by Cabinet Order as being equivalent to the facts listed in the preceding two items.
      <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-24-10/par-5 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-5</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-24-10/par-6 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-6</sup>
    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.
    <sup>machine translation, not official</sup>

    **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。
    <sup>art-72-24-10/par-7 · https://japanlaw.org/en/local-tax-act/art-72-24-10/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-7</sup>
    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.
    <sup>machine translation, not official</sup>

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## Cites
- 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/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-7 · https://japanlaw.org/l/325AC0000000226/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/art-72-25 · https://japanlaw.org/l/325AC0000000226/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/art-72-28 · https://japanlaw.org/l/325AC0000000226/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/art-72-29 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/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/art-17 · https://japanlaw.org/l/325AC0000000226/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/art-17-2 · https://japanlaw.org/l/325AC0000000226/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/art-17-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-41-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-7 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10 · https://japanlaw.org/l/325AC0000000226/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/art-72-25 · https://japanlaw.org/l/325AC0000000226/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/art-72-28 · https://japanlaw.org/l/325AC0000000226/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/art-72-29 · https://japanlaw.org/l/325AC0000000226/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/art-72-39/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-41/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-41-2/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-7 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-29 · https://japanlaw.org/l/325AC0000000226/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/art-72-25 · https://japanlaw.org/l/325AC0000000226/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/art-72-28 · https://japanlaw.org/l/325AC0000000226/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/art-72-25 · https://japanlaw.org/l/325AC0000000226/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/art-72-28 · https://japanlaw.org/l/325AC0000000226/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/art-72-25 · https://japanlaw.org/l/325AC0000000226/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/art-72-28 · https://japanlaw.org/l/325AC0000000226/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/art-72-29 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-7 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-6 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-5 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/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/art-72-24-10/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-6

## Cited by

17 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十二条の二十四の十第一項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-1
- 地方税法 第七十二条の二十四の十第二項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-2
- 地方税法 第七十二条の二十四の十第三項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-3
- 地方税法 第七十二条の二十四の十第四項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4
- 地方税法 第七十二条の二十四の十第四項第三号（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-4/item-3
- 地方税法 第七十二条の二十四の十第五項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-5
- 地方税法 第七十二条の二十四の十第六項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-6
- 地方税法 第七十二条の二十四の十第七項（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） — https://japanlaw.org/en/local-tax-act/art-72-24-10/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-7
- 地方税法 第七十二条の二十四の十一第五項（租税条約の実施に係る更正に伴う事業税額の控除） — https://japanlaw.org/en/local-tax-act/art-72-24-11/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-5
- 地方税法 附則第九条の二の二第三項（法人の事業税の特定寄附金税額控除） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-2-2/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-2-2/par-3
- 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-2
- 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4211-9/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4211-9/art-3/par-3
- 地方税法 附則第八条第六項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-8/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-8/par-6
- 地方税法 附則第五条第八項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-8
- 地方税法 附則第五条第十三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4281-13/art-5/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-13
- 地方税法 附則第八条第三項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-3
- 地方税法 附則第八条第四項 — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-8/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-8/par-4

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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-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-20261028T042522-001, 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