# 地方税法 / Local Tax Act — 第七十二条の七十九 (Article 72-79) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-79. 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: 第七十二条の七十九 (Article 72-79)（課税資産の譲渡等又は特定課税仕入れを行う者が名義人である場合における譲渡割の納税義務者） — address `art-72-79` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-79 - 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. --- ### 第七十二条の七十九（課税資産の譲渡等又は特定課税仕入れを行う者が名義人である場合における譲渡割の納税義務者） — Person Liable for the Transfer Levy Where the Person Carrying Out Taxable Transfers, etc. of Assets or Specified Taxable Purchases Is a Nominal Holder caption: machine translation, not official art-72-79 · https://japanlaw.org/en/local-tax-act/art-72-79 · https://japanlaw.org/l/325AC0000000226/art-72-79 **第一項** 法律上課税資産の譲渡等を行つたとみられる者が単なる名義人であつて、その課税資産の譲渡等に係る対価を享受せず、その者以外の者がその課税資産の譲渡等に係る対価を享受する場合には、当該課税資産の譲渡等は、当該対価を享受する者が行つたものとして、この節の規定を適用する。 art-72-79/par-1 · https://japanlaw.org/en/local-tax-act/art-72-79/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-79/par-1 Where the person who is considered, in law, to have carried out a taxable transfer, etc. of assets is a mere nominal holder and does not enjoy the consideration for that taxable transfer, etc. of assets, and a person other than that person enjoys the consideration for that taxable transfer, etc. of assets, the provisions of this Section apply on the basis that that taxable transfer, etc. of assets was carried out by the person who enjoys that consideration. machine translation, not official **第二項** 法律上特定課税仕入れを行つたとみられる者が単なる名義人であつて、その特定課税仕入れに係る対価の支払をせず、その者以外の者がその特定課税仕入れに係る対価を支払うべき者である場合には、当該特定課税仕入れは、当該対価を支払うべき者が行つたものとして、この節の規定を適用する。 art-72-79/par-2 · https://japanlaw.org/en/local-tax-act/art-72-79/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-79/par-2 If a person who is deemed legally to have made a specified taxable purchase is a mere nominal holder, does not pay the consideration for that specified taxable purchase, and a person other than that person is the person who is to pay the consideration for that specified taxable purchase, the provisions of this Section apply as though that specified taxable purchase had been made by the person who is to pay that consideration. machine translation, not official ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第十一条の五第一項第二号（実質課税額等の第二次納税義務） — https://japanlaw.org/en/local-tax-act/art-11-5/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-2 - 地方税法 第七十二条の八十の二第一項（法人課税信託等の受託者に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-72-80-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-2/par-1 - 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/en/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/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-20261027T202151-086, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-068, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-001, 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