# 地方税法 / Local Tax Act — 第七十二条の四十 (Article 72-40)

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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: 第七十二条の四十 (Article 72-40)（税務官署に対する更正又は決定の請求） — address `art-72-40`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-40
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-40
- 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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### 第七十二条の四十（税務官署に対する更正又は決定の請求） — Request for Reassessment or Determination to the National Tax Office
<sup>caption: machine translation, not official</sup>
<sup>art-72-40 · https://japanlaw.org/en/local-tax-act/art-72-40 · https://japanlaw.org/l/325AC0000000226/art-72-40</sup>

    **第一項**  道府県知事は、次に掲げる場合においては、国の税務官署（以下「税務官署」という。）に対し、法人税に係る更正又は決定をすべき事由を記載した書類を添えて、その更正又は決定をすべき旨を請求することができる。この場合において、正当な事由がなくて当該税務官署が当該更正又は決定の請求を受けた日から三月以内に更正又は決定をしないときは、道府県知事は、当該税務官署を監督する税務官署に更正又は決定をすべき旨を請求することができる。
    <sup>art-72-40/par-1 · https://japanlaw.org/en/local-tax-act/art-72-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1</sup>
    In the following cases, the prefectural governor may request a tax office of the national government (hereinafter referred to as a "national tax office") to make a reassessment or determination concerning corporation tax, by attaching a document stating the grounds on which the reassessment or determination should be made. In this case, if that national tax office does not make the reassessment or determination, without justifiable grounds, within three months from the day on which it received the request for reassessment or determination, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment or determination.
    <sup>machine translation, not official</sup>

      **一**  第七十二条の三十九第一項の法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る所得が過少であると認められる法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る更正又は決定が行われないとき。
      <sup>art-72-40/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-40/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1/item-1</sup>
      where a corporation referred to in Article 72-39, paragraph (1) has submitted a return or an amended return and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that filing or amended return is found to be understated, no reassessment or determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing that return (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
      <sup>machine translation, not official</sup>

      **二**  第七十二条の三十九第一項の法人が申告書の提出期限までに申告書を提出しなかつた場合（第七十二条の二十六第五項の規定によつて申告書の提出があつたものとみなされる場合を除く。）において、当該法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該法人が法人税法第七十四条第一項又は第百四十四条の六第一項の規定による申告書（これに係る期限後申告書を含む。）を提出せず、かつ、当該法人の所得割に係る申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る決定が行われないとき。
      <sup>art-72-40/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-40/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1/item-2</sup>
      where a corporation referred to in Article 72-39, paragraph (1) has not submitted a return by the deadline for filing the return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of that corporation, that corporation has not submitted a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (including a return filed after the due date for payment pertaining to it), and no determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing the return pertaining to the income levy of that corporation (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
      <sup>machine translation, not official</sup>

      **三**  道府県知事が第七十二条の三十九の規定によつて同条第一項の法人の所得割に係る所得又は所得割額を更正し、又は決定した場合において、当該更正又は決定に係る所得が過少であると認められる法人の所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該法人の所得割に係る所得又は所得割額を更正し、又は決定した日から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る更正が行われないとき。
      <sup>art-72-40/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-72-40/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1/item-3</sup>
      where the prefectural governor has reassessed or determined, under Article 72-39, the income or the income levy amount for the income levy of a corporation referred to in paragraph (1) of that Article and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that reassessment or determination is found to be understated, no reassessment of corporation tax has been made by the day on which one year has elapsed from the day on which the income or the income levy amount for the income levy of that corporation was reassessed or determined (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred).
      <sup>machine translation, not official</sup>

    **第二項**  二以上の道府県において事務所又は事業所を設けて事業を行う法人に係る法人税の課税標準について、前項の規定によつて税務官署に対しすべき更正又は決定の請求は、当該法人の主たる事務所又は事業所所在地の道府県知事（外国法人にあつては、この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事）又は当該法人の主たる事務所又は事業所所在地の道府県知事を経由して関係道府県知事が行うものとする。
    <sup>art-72-40/par-2 · https://japanlaw.org/en/local-tax-act/art-72-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-2</sup>
    With regard to the corporation tax base of a corporation that conducts business with offices or places of business established in two or more prefectures, a request for reassessment or determination to be made to a national tax office under the preceding paragraph is to be made by the prefectural governor for the location of the principal office or place of business of that corporation (for a foreign corporation, the prefectural governor for the location of the office or place of business where the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties), or by the relevant prefectural governor through the prefectural governor for the location of the principal office or place of business of that corporation.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-40/par-1/item-1: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1
- art-72-40/par-1/item-1: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-72-40/par-1/item-2: 第七十二条の三十九第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1
- art-72-40/par-1/item-2: 第七十二条の二十六第五項 → 地方税法 第七十二条の二十六第五項 (Article 72-26, paragraph (5)), art-72-26/par-5 — https://japanlaw.org/en/local-tax-act/art-72-26/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-5
- art-72-40/par-1/item-2: 法人税法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-72-40/par-1/item-2: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
- art-72-40/par-1/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-72-40/par-1/item-3: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/en/local-tax-act/art-72-39 · https://japanlaw.org/l/325AC0000000226/art-72-39
- art-72-40/par-1/item-3: 同条第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/en/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1
- art-72-40/par-1/item-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/en/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-72-40/par-2: 前項 → 地方税法 第七十二条の四十第一項 (Article 72-40, paragraph (1)), art-72-40/par-1 — https://japanlaw.org/en/local-tax-act/art-72-40/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-1

## Cited by

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

- 地方税法 第七十二条の四十第二項（税務官署に対する更正又は決定の請求） — https://japanlaw.org/en/local-tax-act/art-72-40/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-40/par-2
- 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1
- 地方税法 附則第六条第四項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/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-20261027T214204-058, 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