# 地方税法 / Local Tax Act — 第七十二条の三十二の二 (Article 72-32-2)

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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: 第七十二条の三十二の二 (Article 72-32-2)（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — address `art-72-32-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-32-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-32-2
- 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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### 第七十二条の三十二の二（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — Special Provisions Where Filing by Electronic Data Processing System for Local Tax Procedures Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-72-32-2 · https://japanlaw.org/en/local-tax-act/art-72-32-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2</sup>

    **第一項**  前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて事務所又は事業所所在地の道府県知事の承認を受けたときは、当該道府県知事が指定する期間内に行う同項の申告については、同条の規定は、適用しない。法人税法第七十五条の五第二項の規定により同項の申請書を同項に規定する納税地の所轄税務署長に提出した前条第一項の内国法人が、同法第七十五条の五第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書の提出期限の前日までに、又は納税申告書に添付して当該提出期限までに、事務所又は事業所所在地の道府県知事に提出した場合における当該税務署長が同条第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う前条第一項の申告についても、同様とする。
    <sup>art-72-32-2/par-1 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1</sup>
    Where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or other reason, and that it is possible for it to submit a tax return without applying that paragraph, and the corporation has received the approval of the prefectural governor for the location of its office or place of business to submit a tax return without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by that prefectural governor. The same applies to a filing under paragraph (1) of the preceding Article made within the period that the district director designates under Article 75-5, paragraph (1) of the Corporation Tax Act (including a period deemed to have been so designated under paragraph (5) of that Article), in the case where a domestic corporation referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 75-5, paragraph (2) of that Act to the district director with jurisdiction over the place for tax payment prescribed in that paragraph has submitted to the prefectural governor for the location of its office or place of business, by the day before the deadline for filing the tax return, or by attaching them to the tax return by that deadline, documents specified by Order of the Ministry of Internal Affairs and Communications stating that it has received the approval under Article 75-5, paragraph (1) of that Act or has not received the disposition of dismissal under paragraph (3) of that Article.
    <sup>machine translation, not official</sup>

    **第二項**  前項前段の承認を受けようとする内国法人は、同項前段の規定の適用を受けることが必要となつた事情、同項前段の規定による指定を受けようとする期間その他総務省令で定める事項を記載した申請書に総務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第七十二条の二十五、第七十二条の二十八若しくは第七十二条の二十九の規定による申告書又は第七十二条の三十一第三項の規定による修正申告書の提出期限の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを事務所又は事業所所在地の道府県知事に提出しなければならない。
    <sup>art-72-32-2/par-2 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-2</sup>
    A domestic corporation that intends to receive the approval referred to in the first sentence of the preceding paragraph must submit to the prefectural governor for the location of its office or place of business a written application stating the circumstances that have made it necessary to be subject to the provisions of the first sentence of that paragraph, the period for which it intends to receive designation under the first sentence of that paragraph and other particulars specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, by 15 days before the start date of that period (where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the deadline for filing a return under Article 72-25, 72-28 or 72-29 or an amended return under Article 72-31, paragraph (3), and that deadline for filing falls within that period, by that start date).
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
    <sup>art-72-32-2/par-3 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-3</sup>
    When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
    <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、第二項の申請書の提出があつた場合において、その申請につき第一項前段の承認又は前項の却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知しなければならない。
    <sup>art-72-32-2/par-4 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-4</sup>
    When the written application referred to in paragraph (2) has been submitted, the prefectural governor must, in disposing of the application by giving the approval referred to in the first sentence of paragraph (1) or the dismissal under the preceding paragraph, notify the domestic corporation that made the application to that effect in writing.
    <sup>machine translation, not official</sup>

    **第五項**  第二項の申請書の提出があつた場合において、当該申請書に記載した第一項前段の規定による指定を受けようとする期間の開始の日までに同項前段の承認又は第三項の却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を第一項前段の期間として同項前段の規定による指定があつたものと、それぞれみなす。
    <sup>art-72-32-2/par-5 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-5</sup>
    Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).
    <sup>machine translation, not official</sup>

    **第六項**  道府県知事は、第一項前段の規定の適用を受けている内国法人につき、地方税関係手続用電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項前段の承認を取り消すことができる。
    <sup>art-72-32-2/par-6 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-6</sup>
    The prefectural governor may revoke the approval referred to in the first sentence of paragraph (1) where the governor finds that it has ceased to be difficult for a domestic corporation to which the first sentence of paragraph (1) applies to use the electronic data processing system for local tax procedures.
    <sup>machine translation, not official</sup>

    **第七項**  道府県知事は、前項の処分をするときは、その処分に係る内国法人に対し、書面によりその旨を通知しなければならない。
    <sup>art-72-32-2/par-7 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-7</sup>
    When the prefectural governor makes the disposition under the preceding paragraph, the governor must notify the domestic corporation subject to the disposition to that effect in writing.
    <sup>machine translation, not official</sup>

    **第八項**  第一項の規定の適用を受けている内国法人は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他総務省令で定める事項を記載した届出書を事務所又は事業所所在地の道府県知事に提出しなければならない。
    <sup>art-72-32-2/par-8 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-8</sup>
    A domestic corporation to which paragraph (1) applies that intends to cease to be subject to paragraph (1) with respect to the filing under paragraph (1) of the preceding Article must submit to the prefectural governor for the location of its office or place of business a written notification stating that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

    **第九項**  第一項前段の規定の適用を受けている内国法人につき、第六項の処分又は前項の届出書の提出があつたときは、これらの処分又は届出書の提出があつた日の翌日以後の第一項前段の期間内に行う前条第一項の申告については、第一項前段の規定は、適用しない。ただし、当該内国法人が、同日以後新たに同項前段の承認を受けたときは、この限りでない。
    <sup>art-72-32-2/par-9 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-9</sup>
    Where, with respect to a domestic corporation to which the first sentence of paragraph (1) applies, the disposition referred to in paragraph (6) has been made or the written notification referred to in the preceding paragraph has been submitted, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that domestic corporation has newly received the approval referred to in the first sentence of that paragraph on or after that day.
    <sup>machine translation, not official</sup>

    **第十項**  第一項後段の規定の適用を受けている内国法人につき、第八項の届出書の提出又は法人税法第七十五条の五第三項若しくは第六項の処分があつたときは、これらの届出書の提出又は処分があつた日の翌日以後の第一項後段の期間内に行う前条第一項の申告については、第一項後段の規定は、適用しない。ただし、当該内国法人が、同日以後新たに同項後段の書類を提出したときは、この限りでない。
    <sup>art-72-32-2/par-10 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-10</sup>
    Where, with respect to a domestic corporation to which the second sentence of paragraph (1) applies, the written notification referred to in paragraph (8) has been submitted or a disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act has been made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that domestic corporation has newly submitted, on or after that day, the documents referred to in the second sentence of paragraph (1).
    <sup>machine translation, not official</sup>

    **第十一項**  総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織の故障その他の理由により、前条第一項の内国法人で同項の規定により同項の申告を行うことが困難であると認めるものが多数に上ると認めるときは、同項の規定を適用しないで納税申告書を提出することができる期間を指定することができる。
    <sup>art-72-32-2/par-11 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-11</sup>
    Where a report has been made under Article 790-2 and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures or other reason, the number of domestic corporations referred to in paragraph (1) of the preceding Article for which it is found difficult to make the filing under that paragraph in accordance with that paragraph is large, the Minister may designate a period during which a tax return may be submitted without applying that paragraph.
    <sup>machine translation, not official</sup>

    **第十二項**  総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、道府県知事及び機構に通知しなければならない。
    <sup>art-72-32-2/par-12 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-12</sup>
    When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.
    <sup>machine translation, not official</sup>

    **第十三項**  前項の規定による告示があつたときは、第一項の規定にかかわらず、総務大臣が第十一項の規定により指定する期間内に行う前条第一項の申告については、同条の規定は、適用しない。
    <sup>art-72-32-2/par-13 · https://japanlaw.org/en/local-tax-act/art-72-32-2/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-13</sup>
    When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.
    <sup>machine translation, not official</sup>

---

## Cites
- art-72-32-2/par-1: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-72-32-2/par-1: 同条 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/art-72-32 · https://japanlaw.org/l/325AC0000000226/art-72-32
- art-72-32-2/par-1: 法人税法第七十五条の五第二項 → 法人税法 第七十五条の五第二項 (Article 75-5, paragraph (2)), art-75-5/par-2 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-2 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-2
- art-72-32-2/par-1: 同法第七十五条の五第一項 → 法人税法 第七十五条の五第一項 (Article 75-5, paragraph (1)), art-75-5/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-1
- art-72-32-2/par-1: 同条第三項 → 法人税法 第七十五条の五第三項 (Article 75-5, paragraph (3)), art-75-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-72-32-2/par-1: 同条第五項 → 法人税法 第七十五条の五第五項 (Article 75-5, paragraph (5)), art-75-5/par-5 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-5
- art-72-32-2/par-2: 前項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/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-72-32-2/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-72-32-2/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-72-32-2/par-2: 第七十二条の三十一第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/en/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3
- art-72-32-2/par-3: 前項 → 地方税法 第七十二条の三十二の二第二項 (Article 72-32-2, paragraph (2)), art-72-32-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-2
- art-72-32-2/par-4: 第二項 → 地方税法 第七十二条の三十二の二第二項 (Article 72-32-2, paragraph (2)), art-72-32-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-2
- art-72-32-2/par-4: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-4: 前項 → 地方税法 第七十二条の三十二の二第三項 (Article 72-32-2, paragraph (3)), art-72-32-2/par-3 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-3
- art-72-32-2/par-5: 第二項 → 地方税法 第七十二条の三十二の二第二項 (Article 72-32-2, paragraph (2)), art-72-32-2/par-2 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-2
- art-72-32-2/par-5: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-5: 第三項 → 地方税法 第七十二条の三十二の二第三項 (Article 72-32-2, paragraph (3)), art-72-32-2/par-3 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-3
- art-72-32-2/par-6: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-7: 前項 → 地方税法 第七十二条の三十二の二第六項 (Article 72-32-2, paragraph (6)), art-72-32-2/par-6 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-6
- art-72-32-2/par-8: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-8: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-72-32-2/par-9: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-9: 第六項 → 地方税法 第七十二条の三十二の二第六項 (Article 72-32-2, paragraph (6)), art-72-32-2/par-6 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-6
- art-72-32-2/par-9: 前項 → 地方税法 第七十二条の三十二の二第八項 (Article 72-32-2, paragraph (8)), art-72-32-2/par-8 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-8
- art-72-32-2/par-9: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-72-32-2/par-10: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-10: 第八項 → 地方税法 第七十二条の三十二の二第八項 (Article 72-32-2, paragraph (8)), art-72-32-2/par-8 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-8
- art-72-32-2/par-10: 法人税法第七十五条の五第三項 → 法人税法 第七十五条の五第三項 (Article 75-5, paragraph (3)), art-75-5/par-3 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-3 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-3
- art-72-32-2/par-10: 第六項 → 法人税法 第七十五条の五第六項 (Article 75-5, paragraph (6)), art-75-5/par-6 — https://japanlaw.org/en/corporation-tax-act/art-75-5/par-6 · https://japanlaw.org/l/340AC0000000034/art-75-5/par-6
- art-72-32-2/par-10: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-72-32-2/par-11: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/art-790-2 · https://japanlaw.org/l/325AC0000000226/art-790-2
- art-72-32-2/par-11: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-72-32-2/par-12: 前項 → 地方税法 第七十二条の三十二の二第十一項 (Article 72-32-2, paragraph (11)), art-72-32-2/par-11 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-11
- art-72-32-2/par-13: 前項 → 地方税法 第七十二条の三十二の二第十二項 (Article 72-32-2, paragraph (12)), art-72-32-2/par-12 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-12
- art-72-32-2/par-13: 第一項 → 地方税法 第七十二条の三十二の二第一項 (Article 72-32-2, paragraph (1)), art-72-32-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-1
- art-72-32-2/par-13: 第十一項 → 地方税法 第七十二条の三十二の二第十一項 (Article 72-32-2, paragraph (11)), art-72-32-2/par-11 — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-11
- art-72-32-2/par-13: 前条第一項 → 地方税法 第七十二条の三十二第一項 (Article 72-32, paragraph (1)), art-72-32/par-1 — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- art-72-32-2/par-13: 同条 → 地方税法 第七十二条の三十二 (Article 72-32), art-72-32 — https://japanlaw.org/en/local-tax-act/art-72-32 · https://japanlaw.org/l/325AC0000000226/art-72-32

## Cited by

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

- 地方税法 第二十条の五の二第二項（災害等による期限の延長） — https://japanlaw.org/en/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/par-2
- 地方税法 第七十二条の三十二第一項（地方税関係手続用電子情報処理組織による申告） — https://japanlaw.org/en/local-tax-act/art-72-32/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-32/par-1
- 地方税法 第七十二条の三十二の二第二項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-2
- 地方税法 第七十二条の三十二の二第三項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-3
- 地方税法 第七十二条の三十二の二第四項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-4
- 地方税法 第七十二条の三十二の二第五項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-5
- 地方税法 第七十二条の三十二の二第六項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-6
- 地方税法 第七十二条の三十二の二第七項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-7
- 地方税法 第七十二条の三十二の二第八項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-8
- 地方税法 第七十二条の三十二の二第九項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-9
- 地方税法 第七十二条の三十二の二第十項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-10
- 地方税法 第七十二条の三十二の二第十二項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-12
- 地方税法 第七十二条の三十二の二第十三項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-32-2/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-32-2/par-13
- 地方税法 附則第八条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-8/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-8/par-1

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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 — Machine translation, batch local-tax-act-20261027T214204-057, 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