# 地方税法 / Local Tax Act — 第七十二条の三十 (Article 72-30)

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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: 第七十二条の三十 (Article 72-30)（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — address `art-72-30`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-30
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-30
- 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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### 第七十二条の三十（通算子法人が事業年度の中途において解散をした場合等の申告の特例） — Special Provisions on Returns Where a Group Tax Sharing Subsidiary Corporation Is Dissolved in the Middle of a Business Year, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-72-30 · https://japanlaw.org/en/local-tax-act/art-72-30 · https://japanlaw.org/l/325AC0000000226/art-72-30</sup>

    **第一項**  通算子法人が事業年度の中途において解散をした場合（破産手続開始の決定を受けた場合を除く。）の当該事業年度における前条第一項から第六項までの規定の適用については、同条第一項中「、当該事業年度の」とあるのは「、当該事業年度の解散の日以後の期間に対応する部分の」と、「第七十二条の二十まで」とあるのは「第七十二条の二十二まで」と、「により当該事業年度の付加価値額」とあるのは「により当該事業年度の付加価値額、資本金等の額」と、「付加価値割」とあるのは「付加価値割、資本割」と、同条第二項中「準用する。この場合において、同条第八項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「付加価値割額、資本割額」とあるのは「付加価値割額」と、同条第十一項中「付加価値額、資本金等の額」とあるのは「付加価値額」と、「、付加価値割額及び資本割額」とあるのは「及び付加価値割額」と、「、付加価値額及び資本金等の額」とあるのは「及び付加価値額」と読み替えるものとする」とあるのは「準用する」と、同条第三項中「、当該事業年度の」とあるのは「、当該事業年度の解散の日以後の期間に対応する部分の」と、「第七十二条の十二」とあるのは「第七十二条の十二、第七十二条の十四から第七十二条の二十二まで」と、「第七十二条の二十四、」とあるのは「第七十二条の二十四から第七十二条の二十四の三まで、第七十二条の二十四の五、」と、「当該事業年度の所得及びこれ」とあるのは「当該事業年度の付加価値額、資本金等の額、所得又は収入金額及びこれら」と、「当該事業年度に係る所得割」とあるのは「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、同条第四項中「準用する。この場合において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と読み替えるものとする」とあるのは「準用する」と、同条第五項中「、当該事業年度の」とあるのは「、当該事業年度の解散の日以後の期間に対応する部分の」と、「第七十二条の十二」とあるのは「第七十二条の十二、第七十二条の十四から第七十二条の二十二まで」と、「第七十二条の二十四、」とあるのは「第七十二条の二十四から第七十二条の二十四の三まで、第七十二条の二十四の五、」と、「当該事業年度の所得及びこれ」とあるのは「当該事業年度の付加価値額、資本金等の額、所得又は収入金額及びこれら」と、「当該事業年度に係る所得割」とあるのは「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、同条第六項中「において、同条第八項中「付加価値額、資本金等の額、所得、付加価値割額、資本割額及び所得割額」とあるのは「所得及び所得割額」と、「付加価値額、資本金等の額及び所得」とあるのは「所得」と、同条第十二項中「収入金額、所得、収入割額及び所得割額」とあるのは「所得及び所得割額」と、「収入金額及び所得」とあるのは「所得」と、」とあるのは「において、」と、「及び」とあるのは」とあるのは「及び」とあるのは、」とする。
    <sup>art-72-30/par-1 · https://japanlaw.org/en/local-tax-act/art-72-30/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-1</sup>
    With regard to the application of the provisions of paragraphs (1) through (6) of the preceding Article to the business year in the case where a group tax sharing subsidiary corporation is dissolved in the middle of a business year (excluding the case where it has received an order commencing bankruptcy proceedings), in paragraph (1) of that Article, the phrase "for that business year as the value added" is deemed to be replaced with "for the portion of that business year corresponding to the period on or after the day of dissolution as the value added", the phrase "Article 72-14 through Article 72-20" with "Article 72-14 through Article 72-22", the phrase "the value added, income or revenue for that business year and" with "the value added, amount of stated capital, etc., income or revenue for that business year and", the phrase "the value-added levy, income levy" with "the value-added levy, capital levy, income levy"; in paragraph (2) of that Article, the phrase "in the case of that paragraph. In this case, the phrase 'value added, amount of stated capital, etc.' in paragraph (8) of Article 72-25 is deemed to be replaced with 'value added', the phrase 'value-added levy amount, capital levy amount' with 'value-added levy amount'; in paragraph (11) of that Article, the phrase 'value added, amount of stated capital, etc.' with 'value added', the phrase ', value-added levy amount and capital levy amount' with 'and value-added levy amount', and the phrase ', value added and amount of stated capital, etc.' with 'and value added'" with "in the case of that paragraph"; in paragraph (3) of that Article, the phrase "for that business year as the income of" with "for the portion of that business year corresponding to the period on or after the day of dissolution as the income of", the phrase "Article 72-12, Article 72-23" with "Article 72-12, Article 72-14 through Article 72-22, Article 72-23", the phrase "Article 72-24, Article 72-24-6" with "Article 72-24 through Article 72-24-3, Article 72-24-5, Article 72-24-6", the phrase "the income for that business year and the enterprise tax amount on it" with "the value added, amount of stated capital, etc., income or revenue for that business year and the enterprise tax amount on them", the phrase "the income levy" with "the value-added levy, capital levy, income levy or revenue levy"; in paragraph (4) of that Article, the phrase "in the case of that paragraph. In this case, the phrase 'value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount' in paragraph (8) of Article 72-25 is deemed to be replaced with 'income and income levy amount', the phrase 'value added, amount of stated capital, etc. and income' with 'income'; and in paragraph (12) of that Article, the phrase 'revenue, income, revenue levy amount and income levy amount' with 'income and income levy amount', and the phrase 'revenue and income' with 'income'" with "in the case of that paragraph"; in paragraph (5) of that Article, the phrase "for that business year as the income of" with "for the portion of that business year corresponding to the period on or after the day of dissolution as the income of", the phrase "Article 72-12, Article 72-23" with "Article 72-12, Article 72-14 through Article 72-22, Article 72-23", the phrase "Article 72-24, Article 72-24-6" with "Article 72-24 through Article 72-24-3, Article 72-24-5, Article 72-24-6", the phrase "the income for that business year and the enterprise tax amount on it" with "the value added, amount of stated capital, etc., income or revenue for that business year and the enterprise tax amount on them", the phrase "the income levy" with "the value-added levy, capital levy, income levy or revenue levy"; and in paragraph (6) of that Article, the phrase "In this case, the phrase 'value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount' in paragraph (8) of that Article is deemed to be replaced with 'income and income levy amount', the phrase 'value added, amount of stated capital, etc. and income' with 'income'; in paragraph (12) of that Article, the phrase 'revenue, income, revenue levy amount and income levy amount' with 'income and income levy amount', and the phrase 'revenue and income' with 'income'; and in paragraph (16) of that Article, the phrase 'paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2)' with 'Article 20-5-2, paragraph (1) or (2)'" with "In this case, the phrase 'paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2)' in paragraph (16) of that Article is deemed to be replaced with 'Article 20-5-2, paragraph (1) or (2)'".
    <sup>machine translation, not official</sup>

    **第二項**  清算中の通算子法人が事業年度の中途において継続した場合の当該事業年度においては、当該事業年度の開始の日から継続の日の前日までの期間に対応する部分の付加価値額、所得又は収入金額を解散をしていない法人の付加価値額、所得又は収入金額とみなして、第七十二条の二十五第一項、第七十二条の二十六第一項又は第七十二条の二十八第一項の規定を適用する。
    <sup>art-72-30/par-2 · https://japanlaw.org/en/local-tax-act/art-72-30/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-30/par-2</sup>
    For the business year in the case where a group tax sharing subsidiary corporation in liquidation continues in the middle of a business year, Article 72-25, paragraph (1), Article 72-26, paragraph (1) or Article 72-28, paragraph (1) applies, treating the portion of the value added, income or revenue corresponding to the period from the start date of that business year to the day preceding the day of continuation as the value added, income or revenue of a corporation that has not been dissolved.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第一項 (Article 72-29, paragraph (1)), art-72-29/par-1 — https://japanlaw.org/en/local-tax-act/art-72-29/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-1
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/en/local-tax-act/art-72-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-2
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第三項 (Article 72-29, paragraph (3)), art-72-29/par-3 — https://japanlaw.org/en/local-tax-act/art-72-29/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-3
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/en/local-tax-act/art-72-29/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-4
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第五項 (Article 72-29, paragraph (5)), art-72-29/par-5 — https://japanlaw.org/en/local-tax-act/art-72-29/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-5
- art-72-30/par-1: 前条第一項から第六項まで → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/en/local-tax-act/art-72-29/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-6
- art-72-30/par-1: 第七十二条の二十 → 地方税法 第七十二条の二十 (Article 72-20), art-72-20 — https://japanlaw.org/en/local-tax-act/art-72-20 · https://japanlaw.org/l/325AC0000000226/art-72-20
- art-72-30/par-1: 第七十二条の二十二 → 地方税法 第七十二条の二十二 (Article 72-22), art-72-22 — https://japanlaw.org/en/local-tax-act/art-72-22 · https://japanlaw.org/l/325AC0000000226/art-72-22
- art-72-30/par-1: 第七十二条の十二 → 地方税法 第七十二条の十二 (Article 72-12), art-72-12 — https://japanlaw.org/en/local-tax-act/art-72-12 · https://japanlaw.org/l/325AC0000000226/art-72-12
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十四 (Article 72-14), art-72-14 — https://japanlaw.org/en/local-tax-act/art-72-14 · https://japanlaw.org/l/325AC0000000226/art-72-14
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十五 (Article 72-15), art-72-15 — https://japanlaw.org/en/local-tax-act/art-72-15 · https://japanlaw.org/l/325AC0000000226/art-72-15
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十六 (Article 72-16), art-72-16 — https://japanlaw.org/en/local-tax-act/art-72-16 · https://japanlaw.org/l/325AC0000000226/art-72-16
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十七 (Article 72-17), art-72-17 — https://japanlaw.org/en/local-tax-act/art-72-17 · https://japanlaw.org/l/325AC0000000226/art-72-17
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十八 (Article 72-18), art-72-18 — https://japanlaw.org/en/local-tax-act/art-72-18 · https://japanlaw.org/l/325AC0000000226/art-72-18
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/en/local-tax-act/art-72-19 · https://japanlaw.org/l/325AC0000000226/art-72-19
- art-72-30/par-1: 第七十二条の十四から第七十二条の二十二まで → 地方税法 第七十二条の二十一 (Article 72-21), art-72-21 — https://japanlaw.org/en/local-tax-act/art-72-21 · https://japanlaw.org/l/325AC0000000226/art-72-21
- art-72-30/par-1: 第七十二条の二十四 → 地方税法 第七十二条の二十四 (Article 72-24), art-72-24 — https://japanlaw.org/en/local-tax-act/art-72-24 · https://japanlaw.org/l/325AC0000000226/art-72-24
- art-72-30/par-1: 第七十二条の二十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の二 (Article 72-24-2), art-72-24-2 — https://japanlaw.org/en/local-tax-act/art-72-24-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-2
- art-72-30/par-1: 第七十二条の二十四から第七十二条の二十四の三まで → 地方税法 第七十二条の二十四の三 (Article 72-24-3), art-72-24-3 — https://japanlaw.org/en/local-tax-act/art-72-24-3 · https://japanlaw.org/l/325AC0000000226/art-72-24-3
- art-72-30/par-1: 第七十二条の二十四の五 → 地方税法 第七十二条の二十四の五 (Article 72-24-5), art-72-24-5 — https://japanlaw.org/en/local-tax-act/art-72-24-5 · https://japanlaw.org/l/325AC0000000226/art-72-24-5
- art-72-30/par-2: 第七十二条の二十五第一項 → 地方税法 第七十二条の二十五第一項 (Article 72-25, paragraph (1)), art-72-25/par-1 — https://japanlaw.org/en/local-tax-act/art-72-25/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-1
- art-72-30/par-2: 第七十二条の二十六第一項 → 地方税法 第七十二条の二十六第一項 (Article 72-26, paragraph (1)), art-72-26/par-1 — https://japanlaw.org/en/local-tax-act/art-72-26/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-1
- art-72-30/par-2: 第七十二条の二十八第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/en/local-tax-act/art-72-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-1

## Cited by

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

- 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5051-1/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-3

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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-20261027T214204-056, 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-20261027T214204-056, 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