# 地方税法 / Local Tax Act — 第七十二条の六十三の二 (Article 72-63-2)

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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: 第七十二条の六十三の二 (Article 72-63-2)（総務省の職員の個人の事業税に関する調査の事前通知等） — address `art-72-63-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-63-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-63-2
- 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.

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### 第七十二条の六十三の二（総務省の職員の個人の事業税に関する調査の事前通知等） — Advance Notice, etc. of Examinations Relating to Individual Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
<sup>caption: machine translation, not official</sup>
<sup>art-72-63-2 · https://japanlaw.org/en/local-tax-act/art-72-63-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2</sup>

    **第一項**  総務大臣は、総務省指定職員に前条第一項第一号に掲げる者（以下この条から第七十二条の六十三の四までにおいて「納税義務者」という。）に対し実地の調査において前条の規定による質問、検査又は提示若しくは提出の要求（以下この条及び第七十二条の六十三の四において「質問検査等」という。）を行わせる場合には、あらかじめ、当該納税義務者（当該納税義務者について税務代理人がある場合には、当該税務代理人を含む。）に対し、その旨及び次に掲げる事項を通知するものとする。
    <sup>art-72-63-2/par-1 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1</sup>
    When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 72-63-4 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 72-63-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative, that tax representative) of that fact and of the following matters.
    <sup>machine translation, not official</sup>

      **一**  質問検査等を行う実地の調査（以下この条において単に「調査」という。）を開始する日時
      <sup>art-72-63-2/par-1/item-1 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-1</sup>
      the date and time of commencement of the on-site examination involving questioning, inspection, etc. (hereinafter simply referred to as the "examination" in this Article);
      <sup>machine translation, not official</sup>

      **二**  調査を行う場所
      <sup>art-72-63-2/par-1/item-2 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-2</sup>
      the place where the examination is to be conducted;
      <sup>machine translation, not official</sup>

      **三**  調査の目的
      <sup>art-72-63-2/par-1/item-3 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-3</sup>
      the purpose of the examination;
      <sup>machine translation, not official</sup>

      **四**  個人の行う事業に対する事業税に関する調査である旨
      <sup>art-72-63-2/par-1/item-4 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-4</sup>
      that it is an examination relating to the enterprise tax on the business conducted by an individual;
      <sup>machine translation, not official</sup>

      **五**  調査の対象となる期間
      <sup>art-72-63-2/par-1/item-5 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-5</sup>
      the period subject to the examination;
      <sup>machine translation, not official</sup>

      **六**  調査の対象となる帳簿書類その他の物件
      <sup>art-72-63-2/par-1/item-6 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-6</sup>
      the books and documents or other articles subject to the examination;
      <sup>machine translation, not official</sup>

      **七**  その他調査の適正かつ円滑な実施に必要なものとして政令で定める事項
      <sup>art-72-63-2/par-1/item-7 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-7</sup>
      other matters specified by Cabinet Order as necessary for the proper and smooth conduct of the examination.
      <sup>machine translation, not official</sup>

    **第二項**  総務大臣は、前項の規定による通知を受けた納税義務者から合理的な理由を付して同項第一号又は第二号に掲げる事項について変更するよう求めがあつた場合には、当該事項について協議するよう努めるものとする。
    <sup>art-72-63-2/par-2 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-2</sup>
    When a person liable for tax that has received the notification under the preceding paragraph requests, with reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の規定は、総務省指定職員が、当該調査により当該調査に係る同項第三号から第六号までに掲げる事項以外の事項について課税標準額の更正又は決定及びその分割の調査のために必要があることとなつた場合において、当該事項に関し質問検査等を行うことを妨げるものではない。この場合において、同項の規定は、当該事項に関する質問検査等については、適用しない。
    <sup>art-72-63-2/par-3 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-3</sup>
    The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. regarding matters other than those set forth in items (iii) through (vi) of that paragraph relating to that examination, where that examination has made it necessary to do so for the purpose of an examination for the reassessment or determination of the tax base amount and its apportionment. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters.
    <sup>machine translation, not official</sup>

    **第四項**  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として総務省令で定める場合に該当するときは、当該納税義務者への第一項の規定による通知は、当該税務代理人に対してすれば足りる。
    <sup>art-72-63-2/par-4 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-4</sup>
    If a person liable for tax has a tax representative, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which there is the consent of that person liable for tax, it is sufficient to give the notice under paragraph (1) to that person liable for tax to that tax representative.
    <sup>machine translation, not official</sup>

    **第五項**  納税義務者について税務代理人が数人ある場合において、当該納税義務者がこれらの税務代理人のうちから代表する税務代理人を定めた場合として総務省令で定める場合に該当するときは、これらの税務代理人への第一項の規定による通知は、当該代表する税務代理人に対してすれば足りる。
    <sup>art-72-63-2/par-5 · https://japanlaw.org/en/local-tax-act/art-72-63-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-5</sup>
    If a person liable for tax has several tax representatives, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which that person liable for tax has designated a representative tax representative from among those tax representatives, it is sufficient to give the notice under paragraph (1) to those tax representatives to that representative tax representative.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-63-2/par-1: 前条第一項第一号 → 地方税法 第七十二条の六十三第一項第一号 (Article 72-63, paragraph (1), item (i)), art-72-63/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-63/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-63/par-1/item-1
- art-72-63-2/par-1: この条 → 地方税法 第七十二条の六十三の二 (Article 72-63-2), art-72-63-2 — https://japanlaw.org/en/local-tax-act/art-72-63-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2
- art-72-63-2/par-1: 第七十二条の六十三の四 → 地方税法 第七十二条の六十三の四 (Article 72-63-4), art-72-63-4 — https://japanlaw.org/en/local-tax-act/art-72-63-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-4
- art-72-63-2/par-1: 前条 → 地方税法 第七十二条の六十三 (Article 72-63), art-72-63 — https://japanlaw.org/en/local-tax-act/art-72-63 · https://japanlaw.org/l/325AC0000000226/art-72-63
- art-72-63-2/par-1/item-1: この条 → 地方税法 第七十二条の六十三の二 (Article 72-63-2), art-72-63-2 — https://japanlaw.org/en/local-tax-act/art-72-63-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2
- art-72-63-2/par-2: 前項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1
- art-72-63-2/par-2: 同項第一号 → 地方税法 第七十二条の六十三の二第一項第一号 (Article 72-63-2, paragraph (1), item (i)), art-72-63-2/par-1/item-1 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-1
- art-72-63-2/par-2: 第二号 → 地方税法 第七十二条の六十三の二第一項第二号 (Article 72-63-2, paragraph (1), item (ii)), art-72-63-2/par-1/item-2 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-2
- art-72-63-2/par-3: 第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第三号 (Article 72-63-2, paragraph (1), item (iii)), art-72-63-2/par-1/item-3 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-3
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第四号 (Article 72-63-2, paragraph (1), item (iv)), art-72-63-2/par-1/item-4 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-4
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第五号 (Article 72-63-2, paragraph (1), item (v)), art-72-63-2/par-1/item-5 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-5
- art-72-63-2/par-3: 同項第三号から第六号まで → 地方税法 第七十二条の六十三の二第一項第六号 (Article 72-63-2, paragraph (1), item (vi)), art-72-63-2/par-1/item-6 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-6
- art-72-63-2/par-4: 第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1
- art-72-63-2/par-5: 第一項 → 地方税法 第七十二条の六十三の二第一項 (Article 72-63-2, paragraph (1)), art-72-63-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1

## Cited by

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

- 地方税法 第七十二条の七第一項（徴税吏員の事業税に関する調査に係る質問検査権） — https://japanlaw.org/en/local-tax-act/art-72-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-7/par-1
- 地方税法 第七十二条の六十三の二第一項（総務省の職員の個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-72-63-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1
- 地方税法 第七十二条の六十三の二第一項第一号（総務省の職員の個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-72-63-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-1/item-1
- 地方税法 第七十二条の六十三の二第二項（総務省の職員の個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-72-63-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-2
- 地方税法 第七十二条の六十三の二第三項（総務省の職員の個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-72-63-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-3
- 地方税法 第七十二条の六十三の二第四項（総務省の職員の個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-72-63-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-4
- 地方税法 第七十二条の六十三の二第五項（総務省の職員の個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-72-63-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-63-2/par-5
- 地方税法 第七十二条の六十三の三第一項（事前通知を要しない場合） — https://japanlaw.org/en/local-tax-act/art-72-63-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-3/par-1
- 地方税法 第七十二条の六十三の五第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-72-63-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-5/par-1
- 地方税法 附則第二条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4261-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-2/par-1
- 地方税法 附則第五条第一項（調査の事前通知に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4271-2/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-5/par-1

---

## 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-20261027T214204-066, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, 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