# 地方税法 / Local Tax Act — 第七十二条の六十三の四 (Article 72-63-4) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-63-4. 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: 第七十二条の六十三の四 (Article 72-63-4)（総務省の職員の個人の事業税に関する調査の終了の際の手続） — address `art-72-63-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-63-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-63-4 - 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. --- ### 第七十二条の六十三の四（総務省の職員の個人の事業税に関する調査の終了の際の手続） — Procedures Upon Completion of an Examination Concerning Individual Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications caption: machine translation, not official art-72-63-4 · https://japanlaw.org/en/local-tax-act/art-72-63-4 · https://japanlaw.org/l/325AC0000000226/art-72-63-4 **第一項** 総務大臣は、個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事務所若しくは事業所の従業者の数（第七十二条の五十四第二項に規定する従業者の数をいう。以下この項及び次項において同じ。）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事務所若しくは事業所の従業者の数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-72-63-4/par-1 · https://japanlaw.org/en/local-tax-act/art-72-63-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-1 If, as a result of conducting an on-site examination concerning the enterprise tax on business conducted by an individual, the Minister for Internal Affairs and Communications finds no need for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business (meaning the number of workers prescribed in Article 72-54, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph), the Minister is to notify in writing a person liable for tax who became the counterparty to questioning, inspection, etc. in that examination that, at that point, no need is found for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business. machine translation, not official **第二項** 総務大臣は、個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事務所若しくは事業所の従業者の数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事務所若しくは事業所の従業者の数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-72-63-4/par-2 · https://japanlaw.org/en/local-tax-act/art-72-63-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-2 If, as a result of an examination concerning the enterprise tax on business conducted by an individual, the Minister for Internal Affairs and Communications finds a need for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business, the Minister is to explain to the person liable for tax concerned that, at that point, a need is found for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business, and the reasons for it. 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-72-63-4/par-3 · https://japanlaw.org/en/local-tax-act/art-72-63-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-3 If a person liable for tax with respect to whom questioning, inspection, etc. were conducted by an on-site examination has a tax representative, and that person liable for tax consents, then notice or explanation under these provisions to that tax representative may be given in lieu of the notice or explanation under paragraph (1) or the preceding paragraph to that person liable for tax. machine translation, not official --- ## Cites - art-72-63-4/par-1: 第七十二条の五十四第二項 → 地方税法 第七十二条の五十四第二項 (Article 72-54, paragraph (2)), art-72-54/par-2 — https://japanlaw.org/en/local-tax-act/art-72-54/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-54/par-2 - art-72-63-4/par-1: この項 → 地方税法 第七十二条の六十三の四第一項 (Article 72-63-4, paragraph (1)), art-72-63-4/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-1 - art-72-63-4/par-1: 次項 → 地方税法 第七十二条の六十三の四第二項 (Article 72-63-4, paragraph (2)), art-72-63-4/par-2 — https://japanlaw.org/en/local-tax-act/art-72-63-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-2 - art-72-63-4/par-3: 第一項 → 地方税法 第七十二条の六十三の四第一項 (Article 72-63-4, paragraph (1)), art-72-63-4/par-1 — https://japanlaw.org/en/local-tax-act/art-72-63-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-1 - art-72-63-4/par-3: 前項 → 地方税法 第七十二条の六十三の四第二項 (Article 72-63-4, paragraph (2)), art-72-63-4/par-2 — https://japanlaw.org/en/local-tax-act/art-72-63-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-2 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 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四第一項（総務省の職員の個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-72-63-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-1 - 地方税法 第七十二条の六十三の四第三項（総務省の職員の個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-72-63-4/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-63-4/par-3 - 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-20261027T214204-067, 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