# 地方税法 / Local Tax Act — 第七十二条の八十七 (Article 72-87)

This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-87. 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: 第七十二条の八十七 (Article 72-87)（譲渡割の中間申告納付） — address `art-72-87`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-87
- 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.

---

### 第七十二条の八十七（譲渡割の中間申告納付） — Interim Filing and Payment of the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-87 · https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87</sup>

    **第一項**  消費税法第四十二条第一項（同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（同法第五十九条の規定により当該義務を承継した相続人（以下第七十二条の八十九までにおいて「承継相続人」という。）を含む。）は、当該申告書の提出期限までに、同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県（以下この款において「譲渡割課税道府県」という。）の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、当該申告書の提出期限において当該譲渡割課税道府県の知事に対し、政令で定めるところにより計算した金額を記載した申告書の提出があつたものとみなし、当該事業者は当該申告納付すべき期限内にその提出があつたものとみなされる申告書に係る金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。
    <sup>art-72-87/par-1 · https://japanlaw.org/en/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1</sup>
    A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (1) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including an heir who has succeeded to that obligation under Article 59 of that Act (hereinafter referred to as a "succeeding heir" through Article 72-89)) must, by the deadline for filing that return, submit to the governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy") a return stating the amount set forth in Article 42, paragraph (1), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, a return stating an amount calculated as provided by Cabinet Order is deemed to have been filed with the governor of the prefecture taxing the transfer levy on the deadline for filing that return, and that business operator must pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount relating to the return deemed to have been filed, within the time limit for that filing and payment.
    <sup>machine translation, not official</sup>

    **第二項**  消費税法第四十二条第四項（同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含む。）は、当該申告書の提出期限までに、同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、前項後段の規定を準用する。
    <sup>art-72-87/par-2 · https://japanlaw.org/en/local-tax-act/art-72-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-2</sup>
    A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (4) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (4), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of the preceding paragraph applies mutatis mutandis.
    <sup>machine translation, not official</sup>

    **第三項**  消費税法第四十二条第六項（同条第八項又は同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含む。）は、当該申告書の提出期限までに、同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、第一項後段の規定を準用する。
    <sup>art-72-87/par-3 · https://japanlaw.org/en/local-tax-act/art-72-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-3</sup>
    A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (6) of the Consumption Tax Act (including where paragraph (8) of that Article or Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (6), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of paragraph (1) applies mutatis mutandis.
    <sup>machine translation, not official</sup>

---

## Cites
- art-72-87/par-1: 消費税法第四十二条第一項 → 消費税法 第四十二条第一項 (Article 42, paragraph (1)), art-42/par-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1
- art-72-87/par-1: 同法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-72-87/par-1: 同法第五十九条 → 消費税法 第五十九条 (Article 59), art-59 — https://japanlaw.org/en/consumption-tax-act/art-59 · https://japanlaw.org/l/363AC0000000108/art-59
- art-72-87/par-1: 第七十二条の八十九 → 地方税法 第七十二条の八十九 (Article 72-89), art-72-89 — https://japanlaw.org/en/local-tax-act/art-72-89 · https://japanlaw.org/l/325AC0000000226/art-72-89
- art-72-87/par-1: 同法第四十二条第一項第一号 → 消費税法 第四十二条第一項第一号 (Article 42, paragraph (1), item (i)), art-42/par-1/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-1/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-1/item-1
- art-72-87/par-1: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-87/par-1: 第七十二条の七十八第二項 → 地方税法 第七十二条の七十八第二項 (Article 72-78, paragraph (2)), art-72-78/par-2 — https://japanlaw.org/en/local-tax-act/art-72-78/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-2
- art-72-87/par-2: 消費税法第四十二条第四項 → 消費税法 第四十二条第四項 (Article 42, paragraph (4)), art-42/par-4 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4 · https://japanlaw.org/l/363AC0000000108/art-42/par-4
- art-72-87/par-2: 同法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-72-87/par-2: 同法第四十二条第四項第一号 → 消費税法 第四十二条第四項第一号 (Article 42, paragraph (4), item (i)), art-42/par-4/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-4/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-4/item-1
- art-72-87/par-2: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-87/par-2: 前項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/en/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- art-72-87/par-3: 消費税法第四十二条第六項 → 消費税法 第四十二条第六項 (Article 42, paragraph (6)), art-42/par-6 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6 · https://japanlaw.org/l/363AC0000000108/art-42/par-6
- art-72-87/par-3: 同条第八項 → 消費税法 第四十二条第八項 (Article 42, paragraph (8)), art-42/par-8 — https://japanlaw.org/en/consumption-tax-act/art-42/par-8 · https://japanlaw.org/l/363AC0000000108/art-42/par-8
- art-72-87/par-3: 同法第四十三条第一項 → 消費税法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1 · https://japanlaw.org/l/363AC0000000108/art-43/par-1
- art-72-87/par-3: 同法第四十二条第六項第一号 → 消費税法 第四十二条第六項第一号 (Article 42, paragraph (6), item (i)), art-42/par-6/item-1 — https://japanlaw.org/en/consumption-tax-act/art-42/par-6/item-1 · https://japanlaw.org/l/363AC0000000108/art-42/par-6/item-1
- art-72-87/par-3: 同項第四号 → 消費税法 第四十三条第一項第四号 (Article 43, paragraph (1), item (iv)), art-43/par-1/item-4 — https://japanlaw.org/en/consumption-tax-act/art-43/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-43/par-1/item-4
- art-72-87/par-3: 第一項 → 地方税法 第七十二条の八十七第一項 (Article 72-87, paragraph (1)), art-72-87/par-1 — https://japanlaw.org/en/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1

## Cited by

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

- 地方税法 第七十二条の八十七第二項（譲渡割の中間申告納付） — https://japanlaw.org/en/local-tax-act/art-72-87/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-2
- 地方税法 第七十二条の八十七第三項（譲渡割の中間申告納付） — https://japanlaw.org/en/local-tax-act/art-72-87/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-3
- 地方税法 第七十二条の八十八第一項（譲渡割の確定申告納付） — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- 地方税法 第七十二条の八十九第二項（譲渡割の期限後申告及び修正申告納付） — https://japanlaw.org/en/local-tax-act/art-72-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2
- 地方税法 第七十二条の八十九の二第一項（地方税関係手続用電子情報処理組織による申告の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- 地方税法 第七十二条の九十一第一項（譲渡割に係る虚偽の中間申告に関する罪） — https://japanlaw.org/en/local-tax-act/art-72-91/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-91/par-1
- 地方税法 第七十二条の九十三第一項（譲渡割の更正及び決定等） — https://japanlaw.org/en/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1
- 地方税法 第七十二条の九十三第二項（譲渡割の更正及び決定等） — https://japanlaw.org/en/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2
- 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 附則第九条の五第一項（譲渡割の申告の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5/par-1
- 地方税法 附則第九条の六第一項（譲渡割の納付の特例等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-4/par-1
- 地方税法 附則第五条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4061-111/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-5/par-1
- 地方税法 附則第五条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4151-9/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-5/par-1
- 地方税法 附則第三条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-3/par-1
- 地方税法 附則第四条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1
- 地方税法 附則第九条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-9/par-1
- 地方税法 附則第十条第一項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1
- 地方税法 附則第十条第四項 — https://japanlaw.org/en/local-tax-act/suppl-4241-69/art-10/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-4

---

## 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-20261027T214204-069, 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