# 地方税法 / Local Tax Act — 第七十二条の八十の三 (Article 72-80-3)

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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: 第七十二条の八十の三 (Article 72-80-3)（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの節の規定の適用） — address `art-72-80-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-80-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-80-3
- 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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### 第七十二条の八十の三（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの節の規定の適用） — Application of the Provisions of this Section to the Supply of Telecommunications Services Through a Specified Platform Operator
<sup>caption: machine translation, not official</sup>
<sup>art-72-80-3 · https://japanlaw.org/en/local-tax-act/art-72-80-3 · https://japanlaw.org/l/325AC0000000226/art-72-80-3</sup>

    **第一項**  消費税法第二条第一項第四号の二に規定する国外事業者が国内において行う同項第八号の三に規定する電気通信利用役務の提供（同項第八号の四に規定する事業者向け電気通信利用役務の提供に該当するものを除く。以下この条において「電気通信利用役務の提供」という。）が同法第十五条の二第一項に規定するデジタルプラットフォームを介して行われるものであつて、その対価について同項に規定する特定プラットフォーム事業者（以下この条において「特定プラットフォーム事業者」という。）を介して収受するものである場合には、当該特定プラットフォーム事業者が当該電気通信利用役務の提供を行つたものとみなして、この節の規定を適用する。
    <sup>art-72-80-3/par-1 · https://japanlaw.org/en/local-tax-act/art-72-80-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-3/par-1</sup>
    If the supply of telecommunications services that an overseas business operator prescribed in Article 2, paragraph (1), item (iv)-2 of the Consumption Tax Act carries out in Japan, as prescribed in item (viii)-3 of that paragraph (excluding those that fall under the supply of telecommunications services to business operators prescribed in item (viii)-4 of that paragraph; hereinafter in this Article referred to as the "supply of telecommunications services") is carried out through a digital platform prescribed in Article 15-2, paragraph (1) of that Act, and the consideration for it is received through a specified platform operator prescribed in that paragraph (hereinafter in this Article referred to as a "specified platform operator"), the provisions of this Section apply as though that specified platform operator had carried out the supply of telecommunications services.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-80-3/par-1: 消費税法第二条第一項第四号の二 → 消費税法 第二条第一項第四号の二 (Article 2, paragraph (1), item (iv-2)), art-2/par-1/item-4-2 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-4-2 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-4-2
- art-72-80-3/par-1: 同項第八号の三 → 消費税法 第二条第一項第八号の三 (Article 2, paragraph (1), item (viii-3)), art-2/par-1/item-8-3 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-3 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-3
- art-72-80-3/par-1: 同項第八号の四 → 消費税法 第二条第一項第八号の四 (Article 2, paragraph (1), item (viii-4)), art-2/par-1/item-8-4 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-8-4 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-8-4
- art-72-80-3/par-1: この条 → 地方税法 第七十二条の八十の三 (Article 72-80-3), art-72-80-3 — https://japanlaw.org/en/local-tax-act/art-72-80-3 · https://japanlaw.org/l/325AC0000000226/art-72-80-3
- art-72-80-3/par-1: 同法第十五条の二第一項 → 消費税法 第十五条の二第一項 (Article 15-2, paragraph (1)), art-15-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-15-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-15-2/par-1

## Cited by

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

- 地方税法 第七十二条の七十八第二項第一号（地方消費税の納税義務者等） — https://japanlaw.org/en/local-tax-act/art-72-78/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2/item-1
- 地方税法 第七十二条の八十の三第一項（特定プラットフォーム事業者を介して行う電気通信利用役務の提供に関するこの節の規定の適用） — https://japanlaw.org/en/local-tax-act/art-72-80-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-80-3/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
- 地方税法 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-5061-4/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-9/par-1

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## 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-20261027T214204-068, 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