# 地方税法 / Local Tax Act — 第七十二条の九十三 (Article 72-93)

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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: 第七十二条の九十三 (Article 72-93)（譲渡割の更正及び決定等） — address `art-72-93`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-93
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-93
- 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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### 第七十二条の九十三（譲渡割の更正及び決定等） — Reassessment, Determination, etc. of the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-93 · https://japanlaw.org/en/local-tax-act/art-72-93 · https://japanlaw.org/l/325AC0000000226/art-72-93</sup>

    **第一項**  道府県知事は、第七十二条の八十八第一項若しくは第二項の規定による申告書又は第七十二条の八十九各項の規定による申告書（第七十二条の八十七各項の規定による申告書に係るものを除く。）の提出があつた場合において、当該申告に係る消費税額若しくはこれを課税標準として算定した譲渡割額がその調査により、消費税に関する法律の規定により申告し、修正申告し、更正され、若しくは決定された消費税額（以下本項において「確定消費税額」という。）若しくはこれを課税標準として算定すべき譲渡割額と異なることを発見したとき、又は当該申告に係る譲渡割に係る還付金の額がその調査したところと異なることを発見したときは、当該申告に係る確定消費税額若しくはこれを課税標準として算定した譲渡割額（第三項及び第四項において「譲渡割額等」という。）又は譲渡割に係る還付金の額を更正するものとする。
    <sup>art-72-93/par-1 · https://japanlaw.org/en/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1</sup>
    If a return under Article 72-88, paragraph (1) or (2), or a return under any paragraph of Article 72-89 (excluding a return relating to a return under any paragraph of Article 72-87), has been filed, and the prefectural governor discovers through an investigation that the amount of consumption tax relating to that filing, or the amount of the transfer levy calculated with it as the tax base, differs from the amount of consumption tax that has been declared in a return, declared in an amended return, reassessed or determined in accordance with the provisions of laws concerning consumption tax (hereinafter in this paragraph referred to as the "finalized amount of consumption tax"), or from the amount of the transfer levy to be calculated with it as the tax base, or discovers that the amount of the refund relating to the transfer levy in that filing differs from what the governor has investigated, the governor is to reassess the finalized amount of consumption tax relating to that filing or the amount of the transfer levy calculated with it as the tax base (referred to as the "transfer levy amount, etc." in paragraphs (3) and (4)), or the amount of the refund relating to the transfer levy.
    <sup>machine translation, not official</sup>

    **第二項**  道府県知事は、第七十二条の八十七各項の規定による申告書又は当該申告書に係る第七十二条の八十九各項の規定による申告書の提出があつた場合において、当該申告に係る譲渡割の中間納付額がその調査したところと異なることを発見したときは、当該譲渡割の中間納付額を更正するものとする。
    <sup>art-72-93/par-2 · https://japanlaw.org/en/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2</sup>
    If a return under any paragraph of Article 72-87, or a return under any paragraph of Article 72-89 relating to that return, has been filed, and the prefectural governor discovers that the interim payment of the transfer levy relating to that filing differs from what the governor has investigated, the governor is to reassess that interim payment of the transfer levy.
    <sup>machine translation, not official</sup>

    **第三項**  道府県知事は、納税者が第七十二条の八十八第一項の規定による申告書を提出しなかつた場合においては、その調査により申告すべき譲渡割額等を決定するものとする。
    <sup>art-72-93/par-3 · https://japanlaw.org/en/local-tax-act/art-72-93/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-3</sup>
    If a taxpayer has not filed a return under Article 72-88, paragraph (1), the prefectural governor is to determine, based on an investigation, the transfer levy amount, etc. that should be declared.
    <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、第一項、第二項若しくは本項の規定による更正又は前項の規定による決定をした場合において、当該更正又は決定をした譲渡割額等、譲渡割に係る還付金の額又は譲渡割の中間納付額がその調査したところと異なることを発見したときは、当該譲渡割額等、譲渡割に係る還付金の額又は譲渡割の中間納付額を更正するものとする。
    <sup>art-72-93/par-4 · https://japanlaw.org/en/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4</sup>
    If the prefectural governor has made a reassessment under paragraph (1), (2) or this paragraph or a determination under the preceding paragraph, and discovers that the transfer levy amount, etc., the amount of the refund relating to the transfer levy, or the interim payment of the transfer levy that was reassessed or determined differs from what the governor has investigated, the governor is to reassess that transfer levy amount, etc., amount of the refund relating to the transfer levy, or interim payment of the transfer levy.
    <sup>machine translation, not official</sup>

    **第五項**  道府県知事は、前各項の規定により更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
    <sup>art-72-93/par-5 · https://japanlaw.org/en/local-tax-act/art-72-93/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-5</sup>
    If the prefectural governor has made a reassessment or determination under the preceding paragraphs, the governor must notify the taxpayer of it without delay.
    <sup>machine translation, not official</sup>

    **第六項**  道府県の徴税吏員は、第一項、第二項若しくは第四項の規定による更正又は第三項の規定による決定があつた場合において、不足税額（更正による不足税額又は決定による税額をいい、譲渡割に係る還付金の額に相当する税額が過大であつたことによる納付すべき額を含む。）があるときは、前項の規定による通知をした日から一月を経過した日を納期限としてこれを徴収しなければならない。
    <sup>art-72-93/par-6 · https://japanlaw.org/en/local-tax-act/art-72-93/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-6</sup>
    If a reassessment under paragraph (1), (2) or (4) or a determination under paragraph (3) has been made and there is a tax deficiency (meaning the tax deficiency due to the reassessment or the tax amount due to the determination, and including the amount to be paid due to the amount of tax equivalent to the amount of the refund relating to the transfer levy having been excessive), a prefectural tax collection official must collect it with the day on which one month has elapsed from the day on which the notice under the preceding paragraph was given as the due date for payment.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-93/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-72-93/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-72-93/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-72-93/par-1: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- art-72-93/par-1: 本項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1
- art-72-93/par-1: 第三項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/art-72-93/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-3
- art-72-93/par-1: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4
- art-72-93/par-2: 第七十二条の八十七 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/en/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87
- art-72-93/par-2: 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-72-93/par-3: 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-72-93/par-4: 第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1
- art-72-93/par-4: 第二項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2
- art-72-93/par-4: 本項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4
- art-72-93/par-4: 前項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/art-72-93/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-3
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/art-72-93/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-3
- art-72-93/par-5: 前各項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4
- art-72-93/par-6: 第一項 → 地方税法 第七十二条の九十三第一項 (Article 72-93, paragraph (1)), art-72-93/par-1 — https://japanlaw.org/en/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1
- art-72-93/par-6: 第二項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/en/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2
- art-72-93/par-6: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/en/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4
- art-72-93/par-6: 第三項 → 地方税法 第七十二条の九十三第三項 (Article 72-93, paragraph (3)), art-72-93/par-3 — https://japanlaw.org/en/local-tax-act/art-72-93/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-3
- art-72-93/par-6: 前項 → 地方税法 第七十二条の九十三第五項 (Article 72-93, paragraph (5)), art-72-93/par-5 — https://japanlaw.org/en/local-tax-act/art-72-93/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-5

## Cited by

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

- 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一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-72-89/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四項（譲渡割の更正及び決定等） — https://japanlaw.org/en/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4
- 地方税法 第七十二条の九十三第五項（譲渡割の更正及び決定等） — https://japanlaw.org/en/local-tax-act/art-72-93/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-5
- 地方税法 第七十二条の九十三第六項（譲渡割の更正及び決定等） — https://japanlaw.org/en/local-tax-act/art-72-93/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-6
- 地方税法 第七十二条の九十五第一項第二号（譲渡割の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-72-95/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-2
- 地方税法 第七十二条の九十五第二項（譲渡割の脱税に関する罪） — https://japanlaw.org/en/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/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

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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-20261027T214204-070, 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