# 地方税法 / Local Tax Act — 第七十二条の九十四 (Article 72-94) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-72-94. 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: 第七十二条の九十四 (Article 72-94)（課税資産の譲渡等及び特定課税仕入れに係る消費税に関する書類の供覧等） — address `art-72-94` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-72-94 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-94 - 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. --- ### 第七十二条の九十四（課税資産の譲渡等及び特定課税仕入れに係る消費税に関する書類の供覧等） — Making Available for Inspection, etc. of Documents Concerning Consumption Tax on Transfers, etc. of Taxable Assets and Specified Taxable Purchases caption: machine translation, not official art-72-94 · https://japanlaw.org/en/local-tax-act/art-72-94 · https://japanlaw.org/l/325AC0000000226/art-72-94 **第一項** 道府県知事が譲渡割の賦課徴収について、政府に対し、課税資産の譲渡等及び特定課税仕入れに係る消費税の納税義務者が政府に提出した申告書又は政府がした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。 art-72-94/par-1 · https://japanlaw.org/en/local-tax-act/art-72-94/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-94/par-1 If a prefectural governor requests the national government, for the assessment and collection of the transfer levy, to allow inspection or recording of returns that persons liable for consumption tax on transfers, etc. of taxable assets and specified taxable purchases submitted to the national government, or of documents relating to reassessments or determinations made by the national government, the national government is to allow the prefectural governor or an official designated by the governor to inspect or record the relevant documents. machine translation, not official **第二項** 政府は、課税資産の譲渡等又は特定課税仕入れに係る消費税に係る更正又は決定の通知をした場合には、遅滞なく、当該更正又は決定に係る課税資産の譲渡等又は特定課税仕入れの対価の額及び消費税額を当該更正又は決定に係る消費税額の算定に係る課税期間の開始の日現在における譲渡割課税道府県の知事に通知しなければならない。 art-72-94/par-2 · https://japanlaw.org/en/local-tax-act/art-72-94/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-94/par-2 When the national government gives notice of a reassessment or determination concerning consumption tax on a transfer, etc. of taxable assets or a specified taxable purchase, it must notify, without delay, the governor of the prefecture taxing the transfer levy as of the first day of the taxable period for the calculation of the amount of consumption tax relating to that reassessment or determination, of the amount of consideration for the transfer, etc. of taxable assets or specified taxable purchase and the amount of consumption tax relating to that reassessment or determination. machine translation, not official ## Cited by 2 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 --- ## 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