# 地方税法 / Local Tax Act — 第七十二条の九十 (Article 72-90) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-90. 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: 第七十二条の九十 (Article 72-90)（更正の請求の特例） — address `art-72-90` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-90 - 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. --- ### 第七十二条の九十（更正の請求の特例） — Special Provisions on Requests for Reassessment caption: machine translation, not official art-72-90 · https://japanlaw.org/en/local-tax-act/art-72-90 · https://japanlaw.org/l/325AC0000000226/art-72-90 **第一項** 第七十二条の八十八第一項若しくは第二項又は第七十二条の八十九第一項若しくは第二項の申告書を提出した事業者は、当該申告書に係る譲渡割額の算定の基礎となつた消費税の額又は第七十二条の八十八第二項の不足額に相当する還付金の額について税務官署の更正を受けたことに伴い当該申告書に係る譲渡割額が過大となる場合又は譲渡割に係る還付金の額が過少となる場合には、税務官署が当該更正の通知をした日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該譲渡割額又は譲渡割に係る還付金の額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、税務官署が当該更正の通知をした日を記載しなければならない。 art-72-90/par-1 · https://japanlaw.org/en/local-tax-act/art-72-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-90/par-1 A business operator that has filed a return under Article 72-88, paragraph (1) or (2) or Article 72-89, paragraph (1) or (2) may, if, in consequence of having received a reassessment by a national tax office with respect to the amount of consumption tax that formed the basis of calculating the amount of the transfer levy relating to that return, or the amount of the refund equivalent to the shortfall referred to in Article 72-88, paragraph (2), the amount of the transfer levy relating to that return becomes excessive or the amount of the refund relating to the transfer levy becomes insufficient, only within two months from the day on which the national tax office gave notice of that reassessment, as provided by Order of the Ministry of Internal Affairs and Communications, make a request for reassessment to the prefectural governor with respect to that amount of the transfer levy or the amount of the refund relating to the transfer levy. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment. machine translation, not official --- ## Cites - art-72-90/par-1: 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-72-90/par-1: 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-72-90/par-1: 第七十二条の八十九第一項 → 地方税法 第七十二条の八十九第一項 (Article 72-89, paragraph (1)), art-72-89/par-1 — https://japanlaw.org/en/local-tax-act/art-72-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-1 - art-72-90/par-1: 第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/en/local-tax-act/art-72-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2 - art-72-90/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/en/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 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 附則第九条の四第一項（譲渡割の賦課徴収の特例等） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4/par-1 - 地方税法 附則第四条第三項（更正の請求に関する経過措置） — https://japanlaw.org/en/local-tax-act/suppl-4231-115/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-3 --- ## 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-20261027T202151-046, 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