# 地方税法 / Local Tax Act — 第七十二条の八十九の三 (Article 72-89-3)

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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: 第七十二条の八十九の三 (Article 72-89-3)（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — address `art-72-89-3`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-89-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-89-3
- 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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### 第七十二条の八十九の三（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — Special Provisions Where Filing by Electronic Data Processing System for Local Tax Procedures Is Difficult
<sup>caption: machine translation, not official</sup>
<sup>art-72-89-3 · https://japanlaw.org/en/local-tax-act/art-72-89-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3</sup>

    **第一項**  前条第一項の事業者が、電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書等を提出することができると認められる場合において、同項の規定を適用しないで納税申告書等を提出することについて同項に規定する譲渡割課税道府県の知事の承認を受けたときは、当該譲渡割課税道府県の知事が指定する期間内に行う同項の申告については、同条の規定は、適用しない。消費税法第四十六条の三第二項の規定により同項の申請書をその納税地を所轄する税務署長に提出した前条第一項の事業者が、同法第四十六条の三第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書等の提出期限の前日までに、又は納税申告書等に添付して当該提出期限までに、前条第一項に規定する譲渡割課税道府県の知事に提出した場合における当該税務署長が同法第四十六条の三第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う前条第一項の申告についても、同様とする。
    <sup>art-72-89-3/par-1 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1</sup>
    Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to file a tax return, etc. without applying that paragraph, if it has received the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph for filing a tax return, etc. without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by the governor of that prefecture taxing the transfer levy. The same applies to a filing under paragraph (1) of the preceding Article made within the period designated by the district director under Article 46-3, paragraph (1) of the Consumption Tax Act (including the period deemed to have been so designated as that period under paragraph (5) of that Article) in the case where a business operator referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 46-3, paragraph (2) of that Act to the district director having jurisdiction over its place for tax payment under that paragraph has, by the day before the deadline for filing the tax return, etc., or attached to the tax return, etc. by that deadline, submitted to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article a document specified by Order of the Ministry of Internal Affairs and Communications stating that it has not received the approval under Article 46-3, paragraph (1) of that Act or the disposition of dismissal under paragraph (3) of that Article.
    <sup>machine translation, not official</sup>

    **第二項**  前項前段の承認を受けようとする事業者は、同項前段の規定の適用を受けることが必要となつた事情、同項前段の規定による指定を受けようとする期間その他総務省令で定める事項を記載した申請書に総務省令で定める書類を添付して、当該期間の開始の日の十五日前まで（同項に規定する理由が生じた日が第七十二条の八十八第一項の規定による申告書の提出期限（同条第二項の規定による申告書にあつては、当該申告書が同条第一項の規定による申告書であるとした場合の提出期限）の十五日前の日以後である場合において、当該提出期限が当該期間内の日であるときは、当該開始の日まで）に、これを前条第一項に規定する譲渡割課税道府県の知事に提出しなければならない。
    <sup>art-72-89-3/par-2 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2</sup>
    A business operator seeking the approval referred to in the first sentence of the preceding paragraph must submit a written application stating the circumstances making it necessary to be subject to the application of the first sentence of that paragraph, the period for which it seeks designation under the first sentence of that paragraph, and other matters specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article, by 15 days before the start date of that period (or, where the date on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under Article 72-88, paragraph (1) (for a return under paragraph (2) of that Article, the deadline for filing on the assumption that the return were a return under paragraph (1) of that Article), and that deadline falls within that period, by that start date).
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、前項の申請書の提出があつた場合において、その申請に係る同項の事情が相当でないと認めるときは、その申請を却下することができる。
    <sup>art-72-89-3/par-3 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-3</sup>
    When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
    <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、第二項の申請書の提出があつた場合において、その申請につき第一項前段の承認又は前項の却下の処分をするときは、その申請をした事業者に対し、書面によりその旨を通知しなければならない。
    <sup>art-72-89-3/par-4 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-4</sup>
    When a prefectural governor, where the written application under paragraph (2) has been submitted, grants the approval referred to in the first sentence of paragraph (1) or makes the disposition of dismissal under the preceding paragraph on that application, the governor must notify the business operator that submitted the application to that effect in writing.
    <sup>machine translation, not official</sup>

    **第五項**  第二項の申請書の提出があつた場合において、当該申請書に記載した第一項前段の規定による指定を受けようとする期間の開始の日までに同項前段の承認又は第三項の却下の処分がなかつたときは、その日においてその承認があつたものと、当該期間を第一項前段の期間として同項前段の規定による指定があつたものと、それぞれみなす。
    <sup>art-72-89-3/par-5 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-5</sup>
    Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).
    <sup>machine translation, not official</sup>

    **第六項**  道府県知事は、第一項前段の規定の適用を受けている事業者につき、地方税関係手続用電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項前段の承認を取り消すことができる。
    <sup>art-72-89-3/par-6 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-6</sup>
    If a prefectural governor finds that a business operator that is subject to the application of the first sentence of paragraph (1) no longer has difficulty in using the electronic data processing system for local tax procedures, the governor may rescind the approval referred to in the first sentence of that paragraph.
    <sup>machine translation, not official</sup>

    **第七項**  道府県知事は、前項の処分をするときは、その処分に係る事業者に対し、書面によりその旨を通知しなければならない。
    <sup>art-72-89-3/par-7 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-7</sup>
    When a prefectural governor makes the disposition referred to in the preceding paragraph, the governor must notify the business operator concerned in that disposition to that effect in writing.
    <sup>machine translation, not official</sup>

    **第八項**  第一項の規定の適用を受けている事業者は、前条第一項の申告につき第一項の規定の適用を受けることをやめようとするときは、その旨その他総務省令で定める事項を記載した届出書を同条第一項に規定する譲渡割課税道府県の知事に提出しなければならない。
    <sup>art-72-89-3/par-8 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-8</sup>
    A business operator that is subject to the application of paragraph (1), when it wishes to cease being subject to the application of paragraph (1) with respect to the filing under paragraph (1) of the preceding Article, must submit to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of that Article a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
    <sup>machine translation, not official</sup>

    **第九項**  第一項前段の規定の適用を受けている事業者につき、第六項の処分又は前項の届出書の提出があつたときは、これらの処分又は届出書の提出があつた日の翌日以後の第一項前段の期間内に行う前条第一項の申告については、第一項前段の規定は、適用しない。ただし、当該事業者が、同日以後新たに同項前段の承認を受けたときは、この限りでない。
    <sup>art-72-89-3/par-9 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-9</sup>
    If, with respect to a business operator subject to the application of the first sentence of paragraph (1), the disposition referred to in paragraph (6) or the submission of the written notification referred to in the preceding paragraph is made, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that business operator newly receives, on or after that day, the approval referred to in the first sentence of that paragraph.
    <sup>machine translation, not official</sup>

    **第十項**  第一項後段の規定の適用を受けている事業者につき、第八項の届出書の提出又は消費税法第四十六条の三第三項若しくは第六項の処分があつたときは、これらの届出書の提出又は処分があつた日の翌日以後の第一項後段の期間内に行う前条第一項の申告については、第一項後段の規定は、適用しない。ただし、当該事業者が、同日以後新たに同項後段の書類を提出したときは、この限りでない。
    <sup>art-72-89-3/par-10 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-10</sup>
    If, with respect to a business operator subject to the application of the second sentence of paragraph (1), the submission of the written notification referred to in paragraph (8) or the disposition under Article 46-3, paragraph (3) or (6) of the Consumption Tax Act is made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that business operator newly submits, on or after that day, the document referred to in the second sentence of that paragraph.
    <sup>machine translation, not official</sup>

    **第十一項**  総務大臣は、第七百九十条の二の規定による報告があつた場合において、地方税関係手続用電子情報処理組織の故障その他の理由により、前条第一項の事業者で同項の規定により同項の申告を行うことが困難であると認めるものが多数に上ると認めるときは、同項の規定を適用しないで納税申告書等を提出することができる期間を指定することができる。
    <sup>art-72-89-3/par-11 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-11</sup>
    If, where a report has been made under Article 790-2, the Minister for Internal Affairs and Communications finds that, due to a failure of the electronic data processing system for local tax procedures or any other reason, there is a large number of business operators referred to in paragraph (1) of the preceding Article who are found to have difficulty making the filing under that paragraph pursuant to that paragraph, the Minister may designate a period during which a tax return, etc. may be filed without applying that paragraph.
    <sup>machine translation, not official</sup>

    **第十二項**  総務大臣は、前項の規定による指定をしたときは、直ちに、その旨を告示するとともに、道府県知事及び機構に通知しなければならない。
    <sup>art-72-89-3/par-12 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-12</sup>
    When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.
    <sup>machine translation, not official</sup>

    **第十三項**  前項の規定による告示があつたときは、第一項の規定にかかわらず、総務大臣が第十一項の規定により指定する期間内に行う前条第一項の申告については、同条の規定は、適用しない。
    <sup>art-72-89-3/par-13 · https://japanlaw.org/en/local-tax-act/art-72-89-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-13</sup>
    When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-89-3/par-1: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-1: 同条 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/art-72-89-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-2
- art-72-89-3/par-1: 消費税法第四十六条の三第二項 → 消費税法 第四十六条の三第二項 (Article 46-3, paragraph (2)), art-46-3/par-2 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-2 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-2
- art-72-89-3/par-1: 同法第四十六条の三第一項 → 消費税法 第四十六条の三第一項 (Article 46-3, paragraph (1)), art-46-3/par-1 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-1 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-1
- art-72-89-3/par-1: 同条第三項 → 消費税法 第四十六条の三第三項 (Article 46-3, paragraph (3)), art-46-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-3
- art-72-89-3/par-1: 同条第五項 → 消費税法 第四十六条の三第五項 (Article 46-3, paragraph (5)), art-46-3/par-5 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-5 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-5
- art-72-89-3/par-2: 前項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-2: 第七十二条の八十八第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/en/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- art-72-89-3/par-2: 同条第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/en/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- art-72-89-3/par-2: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-3: 前項 → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2
- art-72-89-3/par-4: 第二項 → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2
- art-72-89-3/par-4: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-4: 前項 → 地方税法 第七十二条の八十九の三第三項 (Article 72-89-3, paragraph (3)), art-72-89-3/par-3 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-3
- art-72-89-3/par-5: 第二項 → 地方税法 第七十二条の八十九の三第二項 (Article 72-89-3, paragraph (2)), art-72-89-3/par-2 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2
- art-72-89-3/par-5: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-5: 第三項 → 地方税法 第七十二条の八十九の三第三項 (Article 72-89-3, paragraph (3)), art-72-89-3/par-3 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-3
- art-72-89-3/par-6: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-7: 前項 → 地方税法 第七十二条の八十九の三第六項 (Article 72-89-3, paragraph (6)), art-72-89-3/par-6 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-6
- art-72-89-3/par-8: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-8: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-9: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-9: 第六項 → 地方税法 第七十二条の八十九の三第六項 (Article 72-89-3, paragraph (6)), art-72-89-3/par-6 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-6
- art-72-89-3/par-9: 前項 → 地方税法 第七十二条の八十九の三第八項 (Article 72-89-3, paragraph (8)), art-72-89-3/par-8 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-8
- art-72-89-3/par-9: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-10: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-10: 第八項 → 地方税法 第七十二条の八十九の三第八項 (Article 72-89-3, paragraph (8)), art-72-89-3/par-8 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-8
- art-72-89-3/par-10: 消費税法第四十六条の三第三項 → 消費税法 第四十六条の三第三項 (Article 46-3, paragraph (3)), art-46-3/par-3 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-3 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-3
- art-72-89-3/par-10: 第六項 → 消費税法 第四十六条の三第六項 (Article 46-3, paragraph (6)), art-46-3/par-6 — https://japanlaw.org/en/consumption-tax-act/art-46-3/par-6 · https://japanlaw.org/l/363AC0000000108/art-46-3/par-6
- art-72-89-3/par-10: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-11: 第七百九十条の二 → 地方税法 第七百九十条の二 (Article 790-2), art-790-2 — https://japanlaw.org/en/local-tax-act/art-790-2 · https://japanlaw.org/l/325AC0000000226/art-790-2
- art-72-89-3/par-11: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-12: 前項 → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-11
- art-72-89-3/par-13: 前項 → 地方税法 第七十二条の八十九の三第十二項 (Article 72-89-3, paragraph (12)), art-72-89-3/par-12 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-12
- art-72-89-3/par-13: 第一項 → 地方税法 第七十二条の八十九の三第一項 (Article 72-89-3, paragraph (1)), art-72-89-3/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-1
- art-72-89-3/par-13: 第十一項 → 地方税法 第七十二条の八十九の三第十一項 (Article 72-89-3, paragraph (11)), art-72-89-3/par-11 — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-11
- art-72-89-3/par-13: 前条第一項 → 地方税法 第七十二条の八十九の二第一項 (Article 72-89-2, paragraph (1)), art-72-89-2/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1
- art-72-89-3/par-13: 同条 → 地方税法 第七十二条の八十九の二 (Article 72-89-2), art-72-89-2 — https://japanlaw.org/en/local-tax-act/art-72-89-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-2

## Cited by

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

- 地方税法 第二十条の五の二第二項（災害等による期限の延長） — https://japanlaw.org/en/local-tax-act/art-20-5-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-20-5-2/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 第七十二条の八十九の三第二項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2
- 地方税法 第七十二条の八十九の三第三項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-3
- 地方税法 第七十二条の八十九の三第四項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-4
- 地方税法 第七十二条の八十九の三第五項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-5
- 地方税法 第七十二条の八十九の三第六項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-6
- 地方税法 第七十二条の八十九の三第七項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-7
- 地方税法 第七十二条の八十九の三第八項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-8
- 地方税法 第七十二条の八十九の三第九項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-9
- 地方税法 第七十二条の八十九の三第十項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-10
- 地方税法 第七十二条の八十九の三第十二項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-12
- 地方税法 第七十二条の八十九の三第十三項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/local-tax-act/art-72-89-3/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-13
- 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 附則第九条第一項（地方消費税に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4301-3/art-9/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/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-20261027T214204-056, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-057, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-069, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-070, 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