# 地方税法 / Local Tax Act — 第七十四条の十六 (Article 74-16) This is the Markdown twin of https://japanlaw.org/en/local-tax-act/art-74-16. 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: 第七十四条の十六 (Article 74-16)（営業の開廃等の報告） — address `art-74-16` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/local-tax-act/art-74-16 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-74-16 - 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. --- ### 第七十四条の十六（営業の開廃等の報告） — Reports on Commencement and Discontinuance of Business, etc. caption: machine translation, not official art-74-16 · https://japanlaw.org/en/local-tax-act/art-74-16 · https://japanlaw.org/l/325AC0000000226/art-74-16 **第一項** 特定販売業者又は卸売販売業者は、営業を開始しようとするときは、その事務所又は事業所ごとに、総務省令で定めるところにより、その旨を当該事務所又は事業所所在地の道府県知事に報告しなければならない。特定販売業者又は卸売販売業者がその営業を廃止し、又は休止しようとするときも、同様とする。 art-74-16/par-1 · https://japanlaw.org/en/local-tax-act/art-74-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-16/par-1 When a specified seller or wholesale seller intends to commence business, it must report that fact to the prefectural governor of the location of its office or place of business, for each of its offices or places of business, as provided by Order of the Ministry of Internal Affairs and Communications. The same applies where a specified seller or wholesale seller intends to discontinue or suspend its business. machine translation, not official **第二項** 特定販売業者又は卸売販売業者は、前項の規定により報告した事項に異動を生じた場合には、総務省令で定めるところにより、遅滞なく、その旨を同項に規定する道府県知事に報告しなければならない。 art-74-16/par-2 · https://japanlaw.org/en/local-tax-act/art-74-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-16/par-2 Where a change occurs in matters reported under the provisions of the preceding paragraph, a specified seller or wholesale seller must report that fact without delay to the prefectural governor prescribed in that paragraph, as provided by Order of the Ministry of Internal Affairs and Communications. machine translation, not official --- ## Cites - art-74-16/par-2: 前項 → 地方税法 第七十四条の十六第一項 (Article 74-16, paragraph (1)), art-74-16/par-1 — https://japanlaw.org/en/local-tax-act/art-74-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-74-16/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七十四条の十六第二項（営業の開廃等の報告） — https://japanlaw.org/en/local-tax-act/art-74-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-74-16/par-2 - 地方税法 第七十四条の十八第一項第一号（営業の開廃等に係る虚偽の報告等に関する罪） — https://japanlaw.org/en/local-tax-act/art-74-18/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-74-18/par-1/item-1 - 地方税法 第四百七十九条第一項（道府県たばこ税に関する書類の供覧等） — https://japanlaw.org/en/local-tax-act/art-479/par-1 · https://japanlaw.org/l/325AC0000000226/art-479/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-20261027T214204-082, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-083, 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