# 地方税法 / Local Tax Act — 第七十二条の四十九の四 (Article 72-49-4)

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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: 第七十二条の四十九の四 (Article 72-49-4)（法人の事業税の減免） — address `art-72-49-4`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-49-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-4
- 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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### 第七十二条の四十九の四（法人の事業税の減免） — Reduction or Exemption of Corporate Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-49-4 · https://japanlaw.org/en/local-tax-act/art-72-49-4 · https://japanlaw.org/l/325AC0000000226/art-72-49-4</sup>

    **第一項**  道府県知事は、天災その他特別の事情がある場合において法人の行う事業に対する事業税の減免を必要とすると認める法人その他特別の事情がある法人に限り、当該道府県の条例の定めるところにより、法人の行う事業に対する事業税を減免することができる。
    <sup>art-72-49-4/par-1 · https://japanlaw.org/en/local-tax-act/art-72-49-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-4/par-1</sup>
    A prefectural governor may reduce or exempt the enterprise tax on the business conducted by a corporation, in accordance with the Prefectural Ordinance of that prefecture, only for a corporation that the governor finds to need a reduction or exemption of the enterprise tax on the business it conducts due to a natural disaster or other special circumstances, or another corporation that has special circumstances.
    <sup>machine translation, not official</sup>

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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-20261027T214204-062, 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