# 地方税法 / Local Tax Act — 第七十二条の四十九の二 (Article 72-49-2) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-49-2. 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: 第七十二条の四十九の二 (Article 72-49-2)（法人税に関する書類の供覧等） — address `art-72-49-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-49-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-2 - 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. --- ### 第七十二条の四十九の二（法人税に関する書類の供覧等） — Inspection of Documents Relating to Corporation Tax, Etc. caption: machine translation, not official art-72-49-2 · https://japanlaw.org/en/local-tax-act/art-72-49-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-2 **第一項** 道府県知事が事業税の賦課徴収について、政府に対し、事業税の納税義務者又は事業税の納税義務者との間に法人税法第二条第十二号の七の六に規定する完全支配関係（当該納税義務者による同号に規定する完全支配関係を除く。）があると認められる者で法人税の納税義務がある法人が政府に提出した申告書若しくは修正申告書又は政府が当該法人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。 art-72-49-2/par-1 · https://japanlaw.org/en/local-tax-act/art-72-49-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-2/par-1 Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the Government to allow inspection or recording of a return or amended return submitted to the Government by a person liable for enterprise tax, or by a corporation that is liable for corporation tax and is found to have a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with a person liable for enterprise tax (excluding a full controlling interest held by that person liable for tax prescribed in that item), or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that corporation, the Government is to have the prefectural governor or an official designated by the prefectural governor inspect or record the relevant documents. machine translation, not official --- ## Cites - art-72-49-2/par-1: 法人税法第二条第十二号の七の六 → 法人税法 第二条第一項第十二号の七の六 (Article 2, paragraph (1), item (xii-7-6)), art-2/par-1/item-12-7-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-6 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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-5071-7/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5071-7/art-3/par-2 --- ## 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-20261027T214204-038, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-062, 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