# 地方税法 / Local Tax Act — 第七十二条の四十九の八 (Article 72-49-8) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-49-8. 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八 (Article 72-49-8)（総務省の職員の法人の事業税に関する調査の終了の際の手続） — address `art-72-49-8` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-49-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-8 - 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八（総務省の職員の法人の事業税に関する調査の終了の際の手続） — Procedures upon Completion of Examinations Relating to Corporate Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications caption: machine translation, not official art-72-49-8 · https://japanlaw.org/en/local-tax-act/art-72-49-8 · https://japanlaw.org/l/325AC0000000226/art-72-49-8 **第一項** 総務大臣は、法人の行う事業に対する事業税に関する実地の調査を行つた結果、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められない場合には、納税義務者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められない旨を書面により通知するものとする。 art-72-49-8/par-1 · https://japanlaw.org/en/local-tax-act/art-72-49-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-1 When, as a result of an on-site examination relating to the enterprise tax on the business conducted by a corporation, the Minister for Internal Affairs and Communications finds no need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, the Minister is to notify, in writing, a person liable for tax who was the other party to the questioning, inspection, etc. in that examination that no need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis is found at that time. machine translation, not official **第二項** 総務大臣は、法人の行う事業に対する事業税に関する調査の結果、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められる場合には、当該納税義務者に対し、その時点において課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認められる旨及びその理由を説明するものとする。 art-72-49-8/par-2 · https://japanlaw.org/en/local-tax-act/art-72-49-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-2 When, as a result of an examination relating to the enterprise tax on the business conducted by a corporation, the Minister for Internal Affairs and Communications finds a need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, the Minister is to explain to the person liable for tax concerned that a need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis is found at that time, and the reasons therefor. machine translation, not official **第三項** 実地の調査により質問検査等を行つた納税義務者について税務代理人がある場合において、当該納税義務者の同意がある場合には、当該納税義務者への第一項又は前項の規定による通知又は説明に代えて、当該税務代理人へのこれらの規定による通知又は説明を行うことができる。 art-72-49-8/par-3 · https://japanlaw.org/en/local-tax-act/art-72-49-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-3 Where a person liable for tax with respect to whom questioning, inspection, etc. were conducted through an on-site examination has a tax representative, and there is the consent of that person liable for tax, the notification or explanation under those provisions may be given to that tax representative in lieu of the notification or explanation to that person liable for tax under paragraph (1) or the preceding paragraph. machine translation, not official --- ## Cites - art-72-49-8/par-3: 第一項 → 地方税法 第七十二条の四十九の八第一項 (Article 72-49-8, paragraph (1)), art-72-49-8/par-1 — https://japanlaw.org/en/local-tax-act/art-72-49-8/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-1 - art-72-49-8/par-3: 前項 → 地方税法 第七十二条の四十九の八第二項 (Article 72-49-8, paragraph (2)), art-72-49-8/par-2 — https://japanlaw.org/en/local-tax-act/art-72-49-8/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-2 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の六第一項（総務省の職員の法人の事業税に関する調査の事前通知等） — https://japanlaw.org/en/local-tax-act/art-72-49-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-1 - 地方税法 第七十二条の四十九の八第三項（総務省の職員の法人の事業税に関する調査の終了の際の手続） — https://japanlaw.org/en/local-tax-act/art-72-49-8/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-49-8/par-3 - 地方税法 第七十二条の四十九の九第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-72-49-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-9/par-1 - 地方税法 附則第四条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4161-17/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4161-17/art-4/par-3 - 地方税法 附則第三条第一項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4171-5/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4171-5/art-3/par-1 - 地方税法 附則第七条第三項（事業税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4181-7/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-3 - 地方税法 附則第五条第二項（質問検査権に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-5/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-20261027T214204-063, 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