# 地方税法 / Local Tax Act — 第七十二条の五十一 (Article 72-51) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-51. 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: 第七十二条の五十一 (Article 72-51)（個人の事業税の納期） — address `art-72-51` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-51 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-51 - 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. --- ### 第七十二条の五十一（個人の事業税の納期） — Payment Period for Individual Enterprise Tax caption: machine translation, not official art-72-51 · https://japanlaw.org/en/local-tax-act/art-72-51 · https://japanlaw.org/l/325AC0000000226/art-72-51 **第一項** 個人の行う事業に対する事業税の納期は、八月及び十一月中において当該道府県の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。 art-72-51/par-1 · https://japanlaw.org/en/local-tax-act/art-72-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-1 The payment period for enterprise tax on the business conducted by an individual is specified by the Prefectural Ordinance of the prefecture concerned, within the months of August and November; provided, however, that a payment period different from this may be specified where there are special circumstances. machine translation, not official **第二項** 個人の事業税額が道府県の条例で定める金額以下であるものについては、当該道府県は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。 art-72-51/par-2 · https://japanlaw.org/en/local-tax-act/art-72-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-2 Where the amount of an individual's enterprise tax is the amount specified by a Prefectural Ordinance or less, the prefecture concerned may collect the entire amount in any one of the payment periods specified pursuant to the provisions of the preceding paragraph. machine translation, not official **第三項** 年の中途において事業を廃止した場合における個人の行う事業に対する事業税は、前二項の規定にかかわらず、当該事業の廃止後（当該個人が当該年の一月一日から三月三十一日までの間において事業を廃止した場合においては、当該年の三月三十一日後）直ちに課するものとする。 art-72-51/par-3 · https://japanlaw.org/en/local-tax-act/art-72-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-3 Enterprise tax on the business conducted by an individual in the case where the business was abolished in the middle of a year is, notwithstanding the provisions of the preceding two paragraphs, to be imposed immediately after the abolition of that business (or, where that individual abolished the business during the period from January 1 to March 31 of that year, after March 31 of that year). machine translation, not official --- ## Cites - art-72-51/par-2: 前項 → 地方税法 第七十二条の五十一第一項 (Article 72-51, paragraph (1)), art-72-51/par-1 — https://japanlaw.org/en/local-tax-act/art-72-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-1 - art-72-51/par-3: 前二項 → 地方税法 第七十二条の五十一第一項 (Article 72-51, paragraph (1)), art-72-51/par-1 — https://japanlaw.org/en/local-tax-act/art-72-51/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-1 - art-72-51/par-3: 前二項 → 地方税法 第七十二条の五十一第二項 (Article 72-51, paragraph (2)), art-72-51/par-2 — https://japanlaw.org/en/local-tax-act/art-72-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の五十一第二項（個人の事業税の納期） — https://japanlaw.org/en/local-tax-act/art-72-51/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-2 - 地方税法 第七十二条の五十一第三項（個人の事業税の納期） — https://japanlaw.org/en/local-tax-act/art-72-51/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-51/par-3 --- ## 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-20261027T214204-064, 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