# 地方税法 / Local Tax Act — 第五節 (Chapter 4, Section 5)
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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: 第五節 (Chapter 4, Section 5) — address `ch-4/sec-5`
- Text: the text as amended with effect from 2028-12-11 (On a day set by Cabinet Order, no later than 11 December 2028 — the amending law allows up to three years from promulgation. The exact day is not fixed yet.), standing until 2028-12-31 as now scheduled, since the next amendment's day is not fixed — NOT yet in force (revision 20281211_507AC0000000087)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#ch-4/sec-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-4/sec-5
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.
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## 第五節 事業所税 — Section 5 Business Office Tax
heading: machine translation, not official
ch-4/sec-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#ch-4/sec-5
## 第一款 通則 — Subsection 1 Common Provisions
heading: machine translation, not official
ch-4/sec-5/subsec-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#ch-4/sec-5/subsec-1
### 第七百一条の三十（事業所税） — Business Office Tax
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art-701-30 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-30
**第一項** 指定都市等は、都市環境の整備及び改善に関する事業に要する費用に充てるため、事業所税を課するものとする。
art-701-30/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-30/par-1
A designated city, etc. is to impose business office tax to cover the costs required for projects concerning the development and improvement of the urban environment.
machine translation, not official
### 第七百一条の三十一（用語の意義） — Meanings of the Terms
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art-701-31 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31
**第一項** 事業所税について、次の各号に掲げる用語の意義は、それぞれ当該各号に定めるところによる。
art-701-31/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1
With respect to business office tax, the meanings of the terms set forth in the following items are as prescribed respectively in those items.
machine translation, not official
**一** 指定都市等 次に掲げる市をいう。
art-701-31/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-1
Designated cities, etc.: means the following cities:
machine translation, not official
**イ** 地方自治法第二百五十二条の十九第一項の市
art-701-31/par-1/item-1/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-1/sub-1
a city referred to in Article 252-19, paragraph (1) of the Local Autonomy Act;
machine translation, not official
**ロ** イに掲げる市以外の市で首都圏整備法第二条第三項に規定する既成市街地又は近畿圏整備法第二条第三項に規定する既成都市区域を有するもの
art-701-31/par-1/item-1/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-1/sub-2
a city other than those listed in (a) that has an existing urban area prescribed in Article 2, paragraph (3) of the Metropolitan Area Readjustment Act or a built-up city area prescribed in Article 2, paragraph (3) of the Kinki Area Adjustment Act; and
machine translation, not official
**ハ** イ及びロに掲げる市以外の市で人口（官報で公示された最近の国勢調査の結果による人口その他これに準ずるものとして政令で定める人口をいう。）三十万以上のもののうち政令で指定するもの
art-701-31/par-1/item-1/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-1/sub-3
a city other than those listed in (a) and (b) with a population (meaning the population according to the results of the most recent national census publicly announced in the Official Gazette, or any other population specified by Cabinet Order as equivalent thereto) of 300,000 or more, which is designated by Cabinet Order.
machine translation, not official
**二** 資産割 事業所床面積を課税標準として課する事業所税をいう。
art-701-31/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-2
Asset levy: means business office tax imposed with the floor area of a place of business as the tax base;
machine translation, not official
**三** 従業者割 従業者給与総額を課税標準として課する事業所税をいう。
art-701-31/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-3
Worker levy: means business office tax imposed with the total salaries of workers as the tax base;
machine translation, not official
**四** 事業所床面積 事業所用家屋の床面積として政令で定める床面積をいう。
art-701-31/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-4
Floor area of a place of business: means the floor area specified by Cabinet Order as the floor area of a house for a place of business;
machine translation, not official
**五** 従業者給与総額 事務所又は事業所（以下この節において「事業所等」という。）の従業者（役員を含むものとし、政令で定める障害者（次項において「障害者」という。）及び年齢六十五歳以上の者（役員を除く。）を除く。以下この号及び第七百一条の四十三において同じ。）に対して支払われる俸給、給料、賃金及び賞与並びにこれらの性質を有する給与（以下この号及び次項において「給与等」という。）の総額（事業所等の従業者のうちに、第三百十三条第四項に規定する事業専従者がある場合には、その者に係る同条第五項に規定する事業専従者控除額を含むものとし、年齢五十五歳以上六十五歳未満の者のうち雇用保険法（昭和四十九年法律第百十六号）その他の法令の規定に基づく国の雇用に関する助成に係る者で政令で定めるもの（次項において「雇用改善助成対象者」という。）がある場合には、その者の給与等の額の二分の一に相当する額を除く。）をいう。
art-701-31/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-5
Total salaries of workers: means the total amount of stipends, salaries, wages and bonuses, and compensation of a similar nature (hereinafter in this item and the following paragraph referred to as "salary, etc.") paid to workers (including officers, and excluding persons with a disability specified by Cabinet Order (hereinafter in the following paragraph referred to as "persons with a disability") and persons aged 65 or older (excluding officers); the same applies hereinafter in this item and Article 701-43) of an office or place of business (hereinafter in this Section referred to as an "office or place of business") (where, among the workers of an office or place of business, there is a relative employed only in the business prescribed in Article 313, paragraph (4), including the deduction for a relative employed only in the business prescribed in paragraph (5) of that Article with respect to that person, and where, among persons aged 55 or older and under 65, there are persons specified by Cabinet Order who are subject to national employment subsidies under the provisions of the Employment Insurance Act (Act No. 116 of 1974) or other laws and regulations (hereinafter in the following paragraph referred to as "persons covered by employment improvement subsidies"), excluding an amount equivalent to one-half of the amount of salary, etc. of such persons);
machine translation, not official
**六** 事業所用家屋 家屋（第三百四十一条第三号の家屋をいう。以下本節において同じ。）の全部又は一部で現に事業所等の用に供するものをいう。
art-701-31/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-6
House for a place of business: means the whole or part of a house (meaning a house referred to in Article 341, item (iii); the same applies hereinafter in this Section) that is actually used as an office or place of business;
machine translation, not official
**七** 事業年度 第七十二条の十三に規定する事業年度をいう。
art-701-31/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-7
Business year: means the business year prescribed in Article 72-13;
machine translation, not official
**八** 個人に係る課税期間 個人の行う事業に対して課する事業所税の課税標準の算定の基礎となる期間をいい、次に掲げる場合の区分に応じ、それぞれ次に掲げる期間とする。
art-701-31/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-8
Taxation period for an individual: means the period that forms the basis for calculating the tax base of business office tax imposed on a business conducted by an individual, and is the period set forth below according to the classification of cases set forth below:
machine translation, not official
**イ** ロからニまでに掲げる場合以外の場合 その年の一月一日から十二月三十一日まで
art-701-31/par-1/item-8/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-8/sub-1
Cases other than those set forth in (b) through (d): from January 1 to December 31 of that year;
machine translation, not official
**ロ** 年の中途において事業を廃止した場合（ニの場合を除く。） その年の一月一日から当該廃止の日まで
art-701-31/par-1/item-8/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-8/sub-2
Where the business is discontinued in the middle of the year (excluding the case in (d)): from January 1 of that year to the date of that discontinuance;
machine translation, not official
**ハ** 年の中途において事業を開始した場合（ニの場合を除く。） 当該開始の日からその年の十二月三十一日まで
art-701-31/par-1/item-8/sub-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-8/sub-3
Where the business is commenced in the middle of the year (excluding the case in (d)): from the date of that commencement to December 31 of that year;
machine translation, not official
**ニ** 年の中途において事業を開始し、その年の中途において事業を廃止した場合 当該開始の日から当該廃止の日まで
art-701-31/par-1/item-8/sub-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-8/sub-4
Where the business is commenced in the middle of the year and discontinued in the middle of the same year: from the date of that commencement to the date of that discontinuance.
machine translation, not official
**第二項** 前項第五号の場合において、障害者、年齢六十五歳以上の者又は雇用改善助成対象者であるかどうかの判定は、その者に対して給与等が支払われる時の現況によるものとする。
art-701-31/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-2
In the case of paragraph (1), item (v), whether a person is a person with a disability, a person aged 65 or older or a person covered by employment improvement subsidies is determined according to the circumstances at the time salary, etc. is paid to that person.
machine translation, not official
### 第七百一条の三十二（事業所税の納税義務者等） — Persons Liable for Business Office Tax, etc.
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art-701-32 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32
**第一項** 事業所税は、事業所等において法人又は個人の行う事業に対し、当該事業所等所在の指定都市等において、当該事業を行う者に資産割額及び従業者割額の合算額によつて課する。
art-701-32/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32/par-1
Business office tax is imposed on a business conducted by a corporation or an individual at an office or place of business, in the designated city, etc. in which that office or place of business is located, on the person conducting that business, at the sum of the asset levy amount and the worker levy amount.
machine translation, not official
**第二項** 特殊関係者（親族その他の特殊の関係のある個人又は同族会社（これに類する法人を含む。）で政令で定めるものをいう。以下本項において同じ。）を有する者がある場合において、当該特殊関係者が行う事業について政令で定める特別の事情があるときは、事業所税の賦課徴収については、当該事業は、その者及び当該特殊関係者の共同事業とみなす。
art-701-32/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32/par-2
Where there is a person who has a specially-related person (meaning an individual with a special relationship such as a relative, or a family corporation (including a corporation similar thereto), as specified by Cabinet Order; the same applies hereinafter in this paragraph), if there are special circumstances specified by Cabinet Order with respect to a business conducted by that specially-related person, then for the purposes of the assessment and collection of business office tax, that business is deemed to be a joint business of that person and the specially-related person.
machine translation, not official
**第三項** 法人でない社団又は財団で代表者又は管理人の定めがあるもの（以下本節において「人格のない社団等」という。）は、法人とみなして、本節中法人に関する規定を適用する。
art-701-32/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32/par-3
An association or foundation that is not a corporation but has a representative or administrator designated (hereinafter in this Section referred to as an "association or foundation without juridical personality") is deemed to be a corporation, and the provisions of this Section concerning corporations apply to it.
machine translation, not official
### 第七百一条の三十三（事業を行う者が名義人である場合における事業所税の納税義務者） — Persons Liable for Business Office Tax Where the Person Conducting the Business Is a Nominal Holder
caption: machine translation, not official
art-701-33 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-33
**第一項** 法律上事業所等において事業を行うとみられる者が単なる名義人であつて、他の者が事実上当該事業を行つていると認められる場合には、当該事業に対して課する事業所税は、当該他の者に課するものとする。
art-701-33/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-33/par-1
Where a person who is legally regarded as conducting a business at an office or place of business is a mere nominal holder, and another person is found to be actually conducting that business, business office tax imposed on that business is to be imposed on that other person.
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### 第七百一条の三十四（事業所税の非課税の範囲） — Scope of Exemption from Business Office Tax
caption: machine translation, not official
art-701-34 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
**第一項** 指定都市等は、国及び非課税独立行政法人並びに法人税法第二条第五号の公共法人（非課税独立行政法人であるものを除く。）に対しては、事業所税を課することができない。
art-701-34/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-1
A designated city, etc. may not impose business office tax on the State, tax-exempt incorporated administrative agencies, or public corporations prescribed in Article 2, item (v) of the Corporation Tax Act (excluding those that are tax-exempt incorporated administrative agencies).
machine translation, not official
**第二項** 指定都市等は、法人税法第二条第六号の公益法人等（防災街区整備事業組合、管理組合法人及び団地管理組合法人、マンション再生組合、マンション等売却組合、マンション除却組合及び敷地分割組合、地方自治法第二百六十条の二第七項に規定する認可地縁団体、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項に規定する法人である政党等並びに特定非営利活動促進法第二条第二項に規定する法人を含む。）又は人格のない社団等が事業所等において行う事業のうち収益事業以外の事業に対しては、事業所税を課することができない。
art-701-34/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-2
A designated city, etc. may not impose business office tax on a business, other than a profit-making business, conducted at an office or place of business by a public interest corporation, etc. prescribed in Article 2, item (vi) of the Corporation Tax Act (including disaster prevention block improvement project associations, management association corporations and housing complex management association corporations, condominium reconstruction associations, condominium sale associations, condominium demolition associations and site division associations, authorized neighborhood associations prescribed in Article 260-2, paragraph (7) of the Local Autonomy Act, political parties, etc. that are corporations prescribed in Article 7-2, paragraph (1) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants, and corporations prescribed in Article 2, paragraph (2) of the Act on Promotion of Specified Non-profit Activities) or an association or foundation without juridical personality.
machine translation, not official
**第三項** 指定都市等は、次に掲げる施設に係る事業所等において行う事業に対しては、事業所税を課することができない。
art-701-34/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3
A designated city, etc. may not impose business office tax on a business conducted at an office or place of business relating to the following facilities:
machine translation, not official
**一及び二** 削除
art-701-34/par-3/item-1-to-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-1-to-2
**三** 博物館法第二条第一項に規定する博物館その他政令で定める教育文化施設（第十号の四に該当するものを除く。）
art-701-34/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-3
a museum prescribed in Article 2, paragraph (1) of the Museum Act or other educational or cultural facility specified by Cabinet Order (excluding those falling under item (x)-4);
machine translation, not official
**四** 公衆浴場法（昭和二十三年法律第百三十九号）第一条第一項に規定する公衆浴場で政令で定めるもの
art-701-34/par-3/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-4
a public bath prescribed in Article 1, paragraph (1) of the Public Bath Houses Act (Act No. 139 of 1948) that is specified by Cabinet Order;
machine translation, not official
**五** と畜場法（昭和二十八年法律第百十四号）第三条第二項に規定すると畜場
art-701-34/par-3/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-5
a slaughterhouse prescribed in Article 3, paragraph (2) of the Slaughterhouse Act (Act No. 114 of 1953);
machine translation, not official
**六** 化製場等に関する法律（昭和二十三年法律第百四十号）第一条第三項に規定する死亡獣畜取扱場
art-701-34/par-3/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-6
a dead livestock handling facility prescribed in Article 1, paragraph (3) of the Rendering Plant Control Act (Act No. 140 of 1948);
machine translation, not official
**七** 水道法（昭和三十二年法律第百七十七号）第三条第八項に規定する水道施設
art-701-34/par-3/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-7
a waterworks facility prescribed in Article 3, paragraph (8) of the Water Supply Act (Act No. 177 of 1957);
machine translation, not official
**八** 廃棄物の処理及び清掃に関する法律第七条第一項若しくは第六項の規定による許可若しくは同法第九条の八第一項の規定による認定を受けて、又は同法第七条第一項ただし書若しくは同条第六項ただし書の規定により市町村の委託を受けて行う一般廃棄物の収集、運搬又は処分の事業の用に供する施設
art-701-34/par-3/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-8
a facility used for a business of collecting, transporting or disposing of general waste conducted with a permission under Article 7, paragraph (1) or (6) of the Act on Waste Management and Public Cleaning or an authorization under Article 9-8, paragraph (1) of that Act, or by commission from a municipality under the proviso to Article 7, paragraph (1) of that Act or the proviso to paragraph (6) of that Article;
machine translation, not official
**九** 医療法第一条の五第一項に規定する病院及び同条第二項に規定する診療所、介護保険法第八条第二十七項に規定する介護老人保健施設で政令で定めるもの及び同条第二十八項に規定する介護医療院で政令で定めるもの並びに看護師、准看護師、歯科衛生士その他政令で定める医療関係者の養成所
art-701-34/par-3/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-9
a hospital prescribed in Article 1-5, paragraph (1) of the Medical Care Act and a clinic prescribed in paragraph (2) of that Article, a long-term care health facility prescribed in Article 8, paragraph (27) of the Long-Term Care Insurance Act that is specified by Cabinet Order and a long-term care medical institute prescribed in paragraph (28) of that Article that is specified by Cabinet Order, and a training school for medical personnel such as nurses, assistant nurses, dental hygienists and others specified by Cabinet Order;
machine translation, not official
**十** 生活保護法第三十八条第一項に規定する保護施設で政令で定めるもの
art-701-34/par-3/item-10 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10
a protective facility prescribed in Article 38, paragraph (1) of the Public Assistance Act that is specified by Cabinet Order;
machine translation, not official
**十の二** 児童福祉法第六条の三第十項に規定する小規模保育事業の用に供する施設
art-701-34/par-3/item-10-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-2
a facility used for a small-scale childcare business prescribed in Article 6-3, paragraph (10) of the Child Welfare Act;
machine translation, not official
**十の三** 児童福祉法第七条第一項に規定する児童福祉施設で政令で定めるもの（次号に該当するものを除く。）
art-701-34/par-3/item-10-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-3
a child welfare facility prescribed in Article 7, paragraph (1) of the Child Welfare Act that is specified by Cabinet Order (excluding those falling under the following item);
machine translation, not official
**十の四** 就学前の子どもに関する教育、保育等の総合的な提供の推進に関する法律第二条第六項に規定する認定こども園
art-701-34/par-3/item-10-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-4
an authorized children's center prescribed in Article 2, paragraph (6) of the Act on Advancement of Comprehensive Service Related to Education, Child Care, etc. of Preschool Children;
machine translation, not official
**十の五** 老人福祉法第五条の三に規定する老人福祉施設で政令で定めるもの
art-701-34/par-3/item-10-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-5
a welfare facility for the elderly prescribed in Article 5-3 of the Act on Social Welfare for the Elderly that is specified by Cabinet Order;
machine translation, not official
**十の六** 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項に規定する障害者支援施設
art-701-34/par-3/item-10-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-6
a facility designed to support persons with disabilities prescribed in Article 5, paragraph (11) of the Act on Providing Comprehensive Support for the Daily Life and Life in Society of Persons with Disabilities;
machine translation, not official
**十の七** 第十号から前号までに掲げる施設のほか、社会福祉法第二条第一項に規定する社会福祉事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-10-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-7
in addition to the facilities listed in items (x) through the preceding item, a facility used for social welfare services prescribed in Article 2, paragraph (1) of the Social Welfare Act that is specified by Cabinet Order;
machine translation, not official
**十の八** 介護保険法第百十五条の四十六第一項に規定する包括的支援事業の用に供する施設
art-701-34/par-3/item-10-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-8
a facility used for a comprehensive support business prescribed in Article 115-46, paragraph (1) of the Long-Term Care Insurance Act;
machine translation, not official
**十の九** 児童福祉法第六条の三第九項に規定する家庭的保育事業、同条第十一項に規定する居宅訪問型保育事業又は同条第十二項に規定する事業所内保育事業の用に供する施設
art-701-34/par-3/item-10-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-9
a facility used for a family-based childcare business prescribed in Article 6-3, paragraph (9) of the Child Welfare Act, a home-visit childcare business prescribed in paragraph (11) of that Article, or a workplace-based childcare business prescribed in paragraph (12) of that Article;
machine translation, not official
**十一** 農業、林業又は漁業を営む者が直接その生産の用に供する施設で政令で定めるもの
art-701-34/par-3/item-11 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-11
a facility specified by Cabinet Order that is used directly for production by a person engaged in agriculture, forestry or fisheries;
machine translation, not official
**十二** 農業協同組合、水産業協同組合、森林組合その他政令で定める法人が農林水産業者の共同利用に供する施設で政令で定めるもの
art-701-34/par-3/item-12 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-12
a facility specified by Cabinet Order that an agricultural cooperative, fisheries cooperative, forestry cooperative or other corporation specified by Cabinet Order provides for the joint use of persons engaged in agriculture, forestry and fisheries;
machine translation, not official
**十三** 削除
art-701-34/par-3/item-13 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-13
**十四** 卸売市場法第二条第二項に規定する卸売市場及びその機能を補完するものとして政令で定める施設
art-701-34/par-3/item-14 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-14
a wholesale market prescribed in Article 2, paragraph (2) of the Wholesale Market Act and a facility specified by Cabinet Order as supplementing its functions;
machine translation, not official
**十五** 削除
art-701-34/par-3/item-15 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-15
**十六** 電気事業法第二条第一項第八号に規定する一般送配電事業、同項第十号に規定する送電事業、同項第十一号の二に規定する配電事業、同項第十四号に規定する発電事業又は同項第十五号の三に規定する特定卸供給事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-16 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-16
a facility specified by Cabinet Order that is used for the general power transmission and distribution business prescribed in Article 2, paragraph (1), item (viii) of the Electricity Business Act, the power transmission business prescribed in item (x) of that paragraph, the power distribution business prescribed in item (xi)-2 of that paragraph, the power generation business prescribed in item (xiv) of that paragraph, or the specified wholesale supply business prescribed in item (xv)-3 of that paragraph;
machine translation, not official
**十七** ガス事業法第二条第五項に規定する一般ガス導管事業又は同条第九項に規定するガス製造事業（当該ガス製造事業により製造されたガスが、直接又は間接に同条第六項に規定する一般ガス導管事業者が維持し、及び運用する導管により受け入れられるものに限る。）の用に供する施設で政令で定めるもの
art-701-34/par-3/item-17 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-17
a facility specified by Cabinet Order that is used for the general gas pipeline business prescribed in Article 2, paragraph (5) of the Gas Business Act or the gas manufacturing business prescribed in paragraph (9) of that Article (limited to a business where the gas manufactured by that gas manufacturing business is received, directly or indirectly, by pipelines maintained and operated by a general gas pipeline operator prescribed in paragraph (6) of that Article);
machine translation, not official
**十八** 独立行政法人中小企業基盤整備機構法第十五条第一項第三号ロに規定する連携等又は中小企業の集積の活性化に寄与する事業で政令で定めるものを行う者が都道府県又は独立行政法人中小企業基盤整備機構から同号ロの資金の貸付け（これに準ずるものとして政令で定める資金の貸付けを含む。）を受けて設置する施設のうち、当該事業又は当該事業に係るものとして政令で定める事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-18 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-18
a facility specified by Cabinet Order that, among the facilities established by a person who conducts the cooperation, etc. prescribed in Article 15, paragraph (1), item (iii), (b) of the Act on the Organization for Small & Medium Enterprises and Regional Innovation, Japan, Independent Administrative Agency, or a business specified by Cabinet Order that contributes to the revitalization of the agglomeration of small and medium enterprises, with a loan of funds under (b) of that item (including a loan of funds specified by Cabinet Order as equivalent thereto) from a prefecture or the Organization for Small and Medium Enterprises and Regional Innovation, JAPAN, is used for that business or a business specified by Cabinet Order as relating to that business;
machine translation, not official
**十九** 次のイ又はロに掲げる施設
art-701-34/par-3/item-19 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-19
the facilities set forth in (a) or (b):
machine translation, not official
**イ** 総合特別区域法（平成二十三年法律第八十一号）第二条第二項第五号イに規定する事業（総務省令で定めるものを除く。）を行う者が市町村（特別区を含む。ロにおいて同じ。）から同号イの資金の貸付けを受けて設置する施設のうち、当該事業又は当該事業に係るものとして政令で定める事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-19/sub-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-19/sub-1
a facility specified by Cabinet Order that, among the facilities established by a person who conducts a business prescribed in Article 2, paragraph (2), item (v), (a) of the Comprehensive Special Zones Act (Act No. 81 of 2011) (excluding those specified by Order of the Ministry of Internal Affairs and Communications) with a loan of funds under (a) of that item from a municipality (including a special ward; the same applies in (b)), is used for that business or a business specified by Cabinet Order as relating to that business; or
machine translation, not official
**ロ** 総合特別区域法第二条第三項第五号イに規定する事業（総務省令で定めるものを除く。）を行う者が市町村から同号イの資金の貸付けを受けて設置する施設のうち、当該事業又は当該事業に係るものとして政令で定める事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-19/sub-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-19/sub-2
a facility specified by Cabinet Order that, among the facilities established by a person who conducts a business prescribed in Article 2, paragraph (3), item (v), (a) of the Comprehensive Special Zones Act (excluding those specified by Order of the Ministry of Internal Affairs and Communications) with a loan of funds under (a) of that item from a municipality, is used for that business or a business specified by Cabinet Order as relating to that business;
machine translation, not official
**二十** 鉄道事業法第七条第一項に規定する鉄道事業者又は軌道法第四条に規定する軌道経営者がその本来の事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-20 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-20
a facility specified by Cabinet Order that a railway operator prescribed in Article 7, paragraph (1) of the Railway Business Act or a track operator prescribed in Article 4 of the Tramway Act uses for its principal business;
machine translation, not official
**二十一** 道路運送法第三条第一号イに規定する一般乗合旅客自動車運送事業（路線を定めて定期に運行する自動車により乗合旅客を運送するものに限る。）若しくは貨物自動車運送事業法（平成元年法律第八十三号）第二条第二項に規定する一般貨物自動車運送事業又は貨物利用運送事業法（平成元年法律第八十二号）第二条第六項に規定する貨物利用運送事業のうち同条第四項に規定する鉄道運送事業者の行う貨物の運送に係るもの若しくは同条第八項に規定する第二種貨物利用運送事業のうち同条第三項に規定する航空運送事業者の行う貨物の運送に係るもの（当該第二種貨物利用運送事業に係る貨物の集貨又は配達を自動車を使用して行う事業（特定の者の需要に応じてするものを除く。）に係る部分に限る。）を経営する者がその本来の事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-21 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-21
a facility specified by Cabinet Order that is used for its principal business by a person who operates a general passenger motor vehicle transport business prescribed in Article 3, item (i), (a) of the Road Transport Act (limited to one that transports passengers by motor vehicles operated regularly on designated routes), a general freight motor vehicle transport business prescribed in Article 2, paragraph (2) of the Trucking Business Act (Act No. 83 of 1989), or, among freight forwarding businesses prescribed in Article 2, paragraph (6) of the Freight Forwarding Business Act (Act No. 82 of 1989), one relating to the transport of freight by a railway transport operator prescribed in paragraph (4) of that Article, or, among Type II freight forwarding businesses prescribed in paragraph (8) of that Article, one relating to the transport of freight by an air transport operator prescribed in paragraph (3) of that Article (limited to the part relating to a business that collects or delivers freight relating to that Type II freight forwarding business using motor vehicles (excluding that conducted in response to the demand of specified persons));
machine translation, not official
**二十二** 自動車ターミナル法（昭和三十四年法律第百三十六号）第二条第六項に規定するバスターミナル又はトラックターミナルの用に供する施設で政令で定めるもの
art-701-34/par-3/item-22 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-22
a facility specified by Cabinet Order that is used for a bus terminal or truck terminal prescribed in Article 2, paragraph (6) of the Motor Vehicle Terminal Act (Act No. 136 of 1959);
machine translation, not official
**二十三** 国際路線に就航する航空機が使用する公共の飛行場に設置される施設で当該国際路線に係るものとして政令で定める施設
art-701-34/par-3/item-23 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-23
a facility installed at a public airport used by aircraft serving an international route, which is specified by Cabinet Order as relating to that international route;
machine translation, not official
**二十四** 専ら公衆の利用を目的として電気通信回線設備（送信の場所と受信の場所との間を接続する伝送路設備及びこれと一体として設置される交換設備並びにこれらの附属設備をいう。）を設置して電気通信事業法（昭和五十九年法律第八十六号）第二条第三号に規定する電気通信役務を提供する同条第四号に規定する電気通信事業（携帯電話用装置、自動車電話用装置その他の無線通話装置を用いて同条第三号に規定する電気通信役務を提供する事業を除く。以下この号において同じ。）を営む者で政令で定めるものが当該電気通信事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-24 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-24
a facility specified by Cabinet Order that is used for a telecommunications business by a person specified by Cabinet Order who conducts a telecommunications business prescribed in Article 2, item (iv) of the Telecommunications Business Act (Act No. 86 of 1984) (excluding a business that provides telecommunications services prescribed in item (iii) of that Article using mobile phone equipment, motor vehicle telephone equipment or other wireless communication equipment; the same applies hereinafter in this item), which provides telecommunications services prescribed in item (iii) of that Article by installing telecommunications circuit facilities (meaning transmission line facilities connecting the place of sending and the place of receiving, switching facilities installed integrally therewith, and their ancillary facilities) for the exclusive purpose of use by the public;
machine translation, not official
**二十五** 民間事業者による信書の送達に関する法律第二条第六項に規定する一般信書便事業者がその本来の事業の用に供する施設で政令で定めるもの
art-701-34/par-3/item-25 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-25
a facility specified by Cabinet Order that a general correspondence delivery service provider prescribed in Article 2, paragraph (6) of the Act on Correspondence Delivery by Private Business Operators uses for its principal business;
machine translation, not official
**二十五の二** 日本郵便株式会社が日本郵便株式会社法（平成十七年法律第百号）第四条第一項第一号及び第六号に掲げる業務並びにこれらに附帯する業務の用に供する施設で政令で定めるもの
art-701-34/par-3/item-25-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-25-2
a facility specified by Cabinet Order that Japan Post Co., Ltd. uses for the services listed in Article 4, paragraph (1), items (i) and (vi) of the Japan Post Co., Ltd. Act (Act No. 100 of 2005) and services incidental thereto;
machine translation, not official
**二十六** 勤労者の福利厚生施設で政令で定めるもの
art-701-34/par-3/item-26 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-26
a welfare and benefits facility for workers specified by Cabinet Order;
machine translation, not official
**二十七** 駐車場法（昭和三十二年法律第百六号）第二条第二号に規定する路外駐車場で政令で定めるもの
art-701-34/par-3/item-27 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-27
an off-street parking facility prescribed in Article 2, item (ii) of the Parking Lot Act (Act No. 106 of 1957) that is specified by Cabinet Order;
machine translation, not official
**二十八** 道路交通法（昭和三十五年法律第百五号）第二条第一項第十号に規定する原動機付自転車又は同項第十一号の二に規定する自転車の駐車のための施設で都市計画法第十一条第一項第一号に掲げる駐車場として都市計画に定められたもの
art-701-34/par-3/item-28 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-28
a facility for parking motorized bicycles prescribed in Article 2, paragraph (1), item (x) of the Road Traffic Act (Act No. 105 of 1960) or bicycles prescribed in item (xi)-2 of that paragraph, which has been determined in a city plan as a parking lot listed in Article 11, paragraph (1), item (i) of the City Planning Act;
machine translation, not official
**二十九** 東日本高速道路株式会社、首都高速道路株式会社、中日本高速道路株式会社、西日本高速道路株式会社、阪神高速道路株式会社又は本州四国連絡高速道路株式会社が、高速道路株式会社法（平成十六年法律第九十九号）第五条第一項第一号、第二号又は第四号に規定する事業（本州四国連絡高速道路株式会社にあつては、同項第一号、第二号、第四号又は第五号に規定する事業）の用に供する施設で政令で定めるもの
art-701-34/par-3/item-29 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-29
a facility specified by Cabinet Order that East Nippon Expressway Company Limited, Metropolitan Expressway Company Limited, Central Nippon Expressway Company Limited, West Nippon Expressway Company Limited, Hanshin Expressway Company Limited or Honshu-Shikoku Bridge Expressway Company Limited uses for the business prescribed in Article 5, paragraph (1), item (i), (ii) or (iv) of the Expressway Company Act (Act No. 99 of 2004) (for Honshu-Shikoku Bridge Expressway Company Limited, the business prescribed in item (i), (ii), (iv) or (v) of that paragraph).
machine translation, not official
**第四項** 指定都市等は、百貨店、旅館その他の消防法（昭和二十三年法律第百八十六号）第十七条第一項に規定する防火対象物で多数の者が出入するものとして政令で定めるものに設置される同項に規定する消防用設備等で政令で定めるもの（以下この項において「消防用設備等」という。）及び同条第三項に規定する特殊消防用設備等（以下この項において「特殊消防用設備等」という。）並びに当該防火対象物に設置される建築基準法第三十五条に規定する避難施設その他の政令で定める防災に関する施設又は設備（消防用設備等及び特殊消防用設備等を除く。）のうち政令で定める部分に係る事業所床面積に対しては資産割を課することができない。
art-701-34/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-4
A designated city, etc. may not impose the asset levy on the floor area of a place of business relating to the part specified by Cabinet Order of the following: fire-fighting equipment, etc. specified by Cabinet Order that is installed in a building or other structure subject to fire prevention prescribed in Article 17, paragraph (1) of the Fire Service Act (Act No. 186 of 1948), which is specified by Cabinet Order as a department store, inn or other such structure frequented by many persons (hereinafter in this paragraph referred to as "fire-fighting equipment, etc."); special fire defense equipment, etc. prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "special fire defense equipment, etc."); and evacuation facilities prescribed in Article 35 of the Building Standards Act and other facilities or equipment relating to disaster prevention specified by Cabinet Order that are installed in that structure subject to fire prevention (excluding fire-fighting equipment, etc. and special fire defense equipment, etc.).
machine translation, not official
**第五項** 指定都市等は、港湾運送事業法（昭和二十六年法律第百六十一号）第九条第一項に規定する港湾運送事業者がその本来の事業の用に供する施設で政令で定めるものに係る従業者給与総額に対しては、従業者割を課することができない。
art-701-34/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-5
A designated city, etc. may not impose the worker levy on the total salaries of workers relating to a facility specified by Cabinet Order that a port transportation business operator prescribed in Article 9, paragraph (1) of the Port Transportation Business Act (Act No. 161 of 1951) uses for its principal business.
machine translation, not official
**第六項** 第二項から前項までに規定する場合において、これらの規定の適用を受ける事業であるかどうかの判定は課税標準の算定期間（法人に係るものにあつては、事業年度とし、個人に係るものにあつては、個人に係る課税期間とする。以下この節において同じ。）の末日の現況によるものとする。
art-701-34/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-6
In the cases prescribed in paragraphs (2) through the preceding paragraph, whether a business is one to which these provisions apply is determined according to the circumstances on the last day of the computation period of the tax base (in the case of a corporation, the business year, and in the case of an individual, the taxation period for an individual; the same applies hereinafter in this Section).
machine translation, not official
**第七項** 第二項の法人が同一の事業所等において収益事業と収益事業以外の事業とを併せて行う場合における事業所床面積又は従業者給与総額についての同項の規定の適用を受けるものと受けないものとの区分に関し必要な事項、同項の収益事業の範囲その他第一項から第五項までの規定の適用に関し必要な事項は、政令で定める。
art-701-34/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-7
Matters necessary for the classification, with respect to the floor area of a place of business or the total salaries of workers, between that to which the provisions of paragraph (2) apply and that to which they do not where a corporation referred to in that paragraph conducts both a profit-making business and a business other than a profit-making business at the same office or place of business, the scope of the profit-making business referred to in that paragraph, and other matters necessary for the application of the provisions of paragraphs (1) through (5) are specified by Cabinet Order.
machine translation, not official
### 第七百一条の三十五（徴税吏員の事業所税に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning Business Office Tax
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art-701-35 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35
**第一項** 指定都市等の徴税吏員は、事業所税の賦課徴収に関する調査のために必要がある場合には、次に掲げる者に質問し、又は第一号若しくは第二号の者の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
art-701-35/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1
Where necessary for an examination concerning the assessment and collection of business office tax, a tax collection official of a designated city, etc. may question the following persons, or inspect the books and documents of the person set forth in item (i) or (ii) (including, where an electronic or magnetic record (meaning a record made in an electronic form, magnetic form or any other form that cannot be perceived by human senses, which is used for information processing by a computer) has been created or kept in lieu of their creation or keeping, that electronic or magnetic record; the same applies in items (i) and (ii) of paragraph (1) of the following Article) or other articles, or demand the presentation or submission of such articles (including copies thereof):
machine translation, not official
**一** 納税義務者又は納税義務があると認められる者
art-701-35/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-1
a person liable for tax or a person found to have tax liability;
machine translation, not official
**二** 前号に掲げる者に金銭若しくは物品を給付する義務があると認められる者又は同号に掲げる者から金銭若しくは物品を受け取る権利があると認められる者
art-701-35/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-2
a person found to be obligated to provide money or articles to the person set forth in the preceding item, or a person found to have a right to receive money or articles from the person set forth in that item; or
machine translation, not official
**三** 前二号に掲げる者以外の者で当該事業所税の賦課徴収に関し直接関係があると認められるもの
art-701-35/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-3
a person other than the persons set forth in the preceding two items who is found to have a direct relationship to the assessment and collection of the business office tax concerned.
machine translation, not official
**第二項** 前項第一号に掲げる者を分割法人（分割によりその有する資産及び負債の移転を行つた法人をいう。以下本項において同じ。）とする分割に係る分割承継法人（分割により分割法人から資産及び負債の移転を受けた法人をいう。以下本項において同じ。）は前項第二号に規定する物品を受け取る権利があると認められる者に、同項第一号に掲げる者を分割承継法人とする分割に係る分割法人は同項第二号に規定する物品を給付する義務があると認められる者にそれぞれ含まれるものとする。
art-701-35/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-2
In the case of a company split in which the person set forth in item (i) of the preceding paragraph is the splitting corporation (meaning a corporation that has transferred its assets and liabilities by a company split; the same applies hereinafter in this paragraph), the successor corporation in a company split (meaning a corporation that has received a transfer of assets and liabilities from the splitting corporation by the split; the same applies hereinafter in this paragraph) is included among the persons found to have a right to receive the articles prescribed in item (ii) of the preceding paragraph, and in the case of a company split in which the person set forth in item (i) of that paragraph is the successor corporation in a company split, the splitting corporation is included among the persons found to be obligated to provide the articles prescribed in item (ii) of that paragraph.
machine translation, not official
**第三項** 第一項の場合には、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
art-701-35/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-3
In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
machine translation, not official
**第四項** 指定都市等の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
art-701-35/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-4
A tax collection official of a designated city, etc. may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
machine translation, not official
**第五項** 事業所税に係る滞納処分に関する調査については、第一項の規定にかかわらず、第七百一条の六十五第六項の定めるところによる。
art-701-35/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-5
Notwithstanding the provisions of paragraph (1), an examination concerning delinquent tax collection procedures for business office tax is governed by Article 701-65, paragraph (6).
machine translation, not official
**第六項** 第一項又は第四項の規定による指定都市等の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
art-701-35/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-6
The authority of a tax collection official of a designated city, etc. under the provisions of paragraph (1) or (4) must not be construed as having been granted for criminal investigation.
machine translation, not official
### 第七百一条の三十六（事業所税に係る検査拒否等に関する罪） — Offenses Relating to Refusal of Inspection, etc. for Business Office Tax
caption: machine translation, not official
art-701-36 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-701-36/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 前条の規定による帳簿書類その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-701-36/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1/item-1
if the person refuses, obstructs or evades an inspection of books, documents or other articles under the provisions of the preceding Article;
machine translation, not official
**二** 前条第一項の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応ぜず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-701-36/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1/item-2
if the person, without justifiable grounds, fails to comply with a request to present or submit articles under the provisions of paragraph (1) of the preceding Article, or presents or submits books, documents or other articles (including copies thereof) containing false entries or records;
machine translation, not official
**三** 前条の規定による徴税吏員の質問に対し答弁をしないとき、又は虚偽の答弁をしたとき。
art-701-36/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1/item-3
When a person fails to answer questions put by a tax collection official under the preceding Article, or gives a false answer.
machine translation, not official
**第二項** 法人の代表者（人格のない社団等の管理人を含む。第七百一条の三十八第二項、第七百一条の五十三第二項、第七百一条の五十六第五項、第七百一条の六十六第四項、第七百一条の六十六の二第二項及び第七百一条の六十七第二項において同じ。）又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-701-36/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-2
Where a representative of a juridical person (including the administrator of an association or foundation without juridical personality; the same applies in Article 701-38, paragraph (2), Article 701-53, paragraph (2), Article 701-56, paragraph (5), Article 701-66, paragraph (4), Article 701-66-2, paragraph (2) and Article 701-67, paragraph (2)) or an agent, employee or other worker of a juridical person or of a person commits a violation referred to in the preceding paragraph in connection with the business or property of that juridical person or person, in addition to punishing the offender, the fine prescribed in the preceding paragraph is imposed on that juridical person or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-36/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws concerning criminal proceedings in the case where a juridical person is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の三十七（事業所税の納税管理人） — Tax Agent for Business Office Tax
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art-701-37 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37
**第一項** 事業所税の納税義務者は、納税義務を負う指定都市等の区域内に住所、居所又は事業所等（以下本項において「住所等」という。）を有しない場合には、納税に関する一切の事項を処理させるため、当該指定都市等の条例で定める地域内に住所等を有する者のうちから納税管理人を定めてこれを指定都市等の長に申告し、又は当該地域外に住所等を有する者のうち当該事項の処理につき便宜を有するものを納税管理人として定めることについて指定都市等の長に申請してその承認を受けなければならない。納税管理人を変更し、又は変更しようとする場合においても、また、同様とする。
art-701-37/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-1
A person liable for business office tax, if the person has no domicile, residence or office or place of business (hereinafter in this paragraph referred to as "address, etc.") within the area of the designated city, etc. to which the person's tax liability relates, must, in order to have all matters relating to tax payment handled, either designate a tax agent from among persons having a address, etc. within the area prescribed by the Municipal Ordinance of that designated city, etc. and report the designation to the head of the designated city, etc., or apply to the head of the designated city, etc. for approval of the appointment, as tax agent, of a person having a address, etc. outside that area who is in a convenient position to handle those matters, and obtain that approval. The same applies where the person changes the tax agent or intends to do so.
machine translation, not official
**第二項** 前項の規定にかかわらず、当該納税義務者は、当該納税義務者に係る事業所税の徴収の確保に支障がないことについて指定都市等の長に申請してその認定を受けたときは、納税管理人を定めることを要しない。
art-701-37/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-2
Notwithstanding the preceding paragraph, a person liable for tax in question is not required to designate a tax agent if the person has applied to the head of the designated city, etc. for, and received, a certification that there is no impediment to securing the collection of the business office tax relating to that person liable for tax.
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### 第七百一条の三十八（事業所税の納税管理人に係る虚偽の申告等に関する罪） — Offenses of False Reporting, etc. concerning the Tax Agent for Business Office Tax
caption: machine translation, not official
art-701-38 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38
**第一項** 前条第一項の規定により申告すべき納税管理人について虚偽の申告をし、又は偽りその他不正の手段により同項の承認若しくは同条第二項の認定を受けたときは、その違反行為をした者は、三十万円以下の罰金に処する。
art-701-38/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38/par-1
If a person makes a false report concerning a tax agent to be reported under the provisions of paragraph (1) of the preceding Article, or obtains the approval under that paragraph or the certification under paragraph (2) of that Article by deceit or other wrongful means, the person who committed the violation is to be punished by a fine of not more than 300,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の刑を科する。
art-701-38/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation under the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the penalty prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-38/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の三十九（事業所税の納税管理人に係る不申告に関する過料） — Non-Penal Fines for Failure to Report the Tax Agent for Business Office Tax
caption: machine translation, not official
art-701-39 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-39
**第一項** 指定都市等は、第七百一条の三十七第二項の認定を受けていない事業所税の納税義務者で同条第一項の承認を受けていないものが同項の規定によつて申告すべき納税管理人について正当な理由がなくて申告をしなかつた場合には、その者に対し、当該指定都市等の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-701-39/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-39/par-1
A designated city, etc. may establish, by its Municipal Ordinance, a provision imposing a non-penal fine of not more than 100,000 yen on a person liable for business office tax who has not received the certification under Article 701-37, paragraph (2) and has not received the approval under paragraph (1) of that Article, if the person fails, without justifiable grounds, to report the tax agent who is to be reported under that paragraph.
machine translation, not official
## 第二款 課税標準及び税率 — Subsection 2 Tax Base and Tax Rate
heading: machine translation, not official
ch-4/sec-5/subsec-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#ch-4/sec-5/subsec-2
### 第七百一条の四十（事業所税の課税標準） — Tax Base of Business Office Tax
caption: machine translation, not official
art-701-40 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40
**第一項** 事業所税の課税標準は、資産割にあつては、課税標準の算定期間の末日現在における事業所床面積（当該課税標準の算定期間の月数が十二月に満たない場合には、当該事業所床面積を十二で除して得た面積に当該課税標準の算定期間の月数を乗じて得た面積。次項において同じ。）とし、従業者割にあつては、課税標準の算定期間中に支払われた従業者給与総額とする。
art-701-40/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-1
The tax base of the business office tax is, for the asset levy, the floor area of places of business as of the last day of the computation period of the tax base (where the number of months in the computation period of the tax base is less than 12, the area obtained by dividing that floor area of places of business by 12 and multiplying the result by the number of months in that computation period of the tax base; the same applies in the following paragraph), and, for the worker levy, the total salaries of workers paid during the computation period of the tax base.
machine translation, not official
**第二項** 次の各号に掲げる事業所等において行う事業に対して課する資産割の課税標準は、前項の規定にかかわらず、それぞれ当該各号に定める面積とする。
art-701-40/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2
The tax base of the asset levy imposed on a business conducted at an office or place of business listed in the following items is, notwithstanding the preceding paragraph, the area specified in the relevant item.
machine translation, not official
**一** 課税標準の算定期間の中途において新設された事業所等（第三号の事業所等を除く。） 当該課税標準の算定期間の末日における事業所床面積に当該新設の日の属する月の翌月から当該課税標準の算定期間の末日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
art-701-40/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2/item-1
An office or place of business newly established in the middle of the computation period of the tax base (excluding an office or place of business set forth in item (iii)): the area obtained by multiplying the floor area of places of business as of the last day of that computation period of the tax base by the ratio of the number of months from the month following the month containing the date of that new establishment to the month containing the last day of that computation period of the tax base, to the number of months in that computation period of the tax base
machine translation, not official
**二** 課税標準の算定期間の中途において廃止された事業所等（次号の事業所等を除く。） 当該廃止の日における事業所床面積に当該課税標準の算定期間の開始の日の属する月から当該廃止の日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
art-701-40/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2/item-2
An office or place of business closed in the middle of the computation period of the tax base (excluding an office or place of business set forth in the following item): the area obtained by multiplying the floor area of places of business as of the date of that closure by the ratio of the number of months from the month containing the first day of that computation period of the tax base to the month containing the date of that closure, to the number of months in that computation period of the tax base
machine translation, not official
**三** 課税標準の算定期間の中途において新設された事業所等で当該課税標準の算定期間の中途において廃止されたもの 当該廃止の日における事業所床面積に当該新設の日の属する月の翌月から当該廃止の日の属する月までの月数の当該課税標準の算定期間の月数に対する割合を乗じて得た面積
art-701-40/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2/item-3
An office or place of business newly established in the middle of the computation period of the tax base and closed in the middle of that computation period of the tax base: the area obtained by multiplying the floor area of places of business as of the date of that closure by the ratio of the number of months from the month following the month containing the date of that new establishment to the month containing the date of that closure, to the number of months in that computation period of the tax base
machine translation, not official
**第三項** 前二項の課税標準の算定期間の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-701-40/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-3
The number of months in the computation period of the tax base under the preceding two paragraphs is calculated according to the calendar, and a fraction of less than one month is treated as one month.
machine translation, not official
### 第七百一条の四十一（事業所税の課税標準の特例） — Special Provisions on the Tax Base of Business Office Tax
caption: machine translation, not official
art-701-41 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41
**第一項** 次の表の各号の上欄に掲げる施設に係る事業所等において行う事業に対して課する資産割又は従業者割の課税標準となるべき事業所床面積又は従業者給与総額の算定については、当該資産割又は従業者割につき、それぞれ当該各号の中欄又は下欄に割合が定められている場合には、当該施設に係る事業所等に係る事業所床面積又は従業者給与総額（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該施設に係る事業所床面積又は従業者給与総額にそれぞれ当該各号の中欄又は下欄に掲げる割合を乗じて得た面積又は金額を控除するものとする。
施設 資産割に係る割合 従業者割に係る割合
一 法人税法第二条第七号の協同組合等がその本来の事業の用に供する施設 二分の一 二分の一
二 学校教育法第百二十四条に規定する専修学校又は同法第百三十四条第一項に規定する各種学校（学校法人又は私立学校法第百五十二条第五項の法人が設置する専修学校又は各種学校を除く。）において直接教育の用に供する施設 二分の一 二分の一
三 事業活動に伴つて生ずるばい煙、汚水、廃棄物等の処理その他公害の防止又は資源の有効な利用のための施設で政令で定めるもの（次号に掲げるものを除く。） 四分の三
四 廃棄物の処理及び清掃に関する法律第十四条第一項若しくは第六項若しくは第十四条の四第一項若しくは第六項の規定による許可又は同法第十五条の四の二第一項の規定による認定を受けて行う産業廃棄物の収集、運搬又は処分の事業その他公害の防止又は資源の有効な利用のための事業で政令で定めるものの用に供する施設で政令で定めるもの 四分の三 二分の一
五 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項に規定する家畜市場 四分の三
六 生鮮食料品の価格安定に資することを目的として設置される施設で政令で定めるもの 四分の三
七 みそ、しようゆ若しくは食用酢又は酒類（酒税法（昭和二十八年法律第六号）第二条第一項に規定する酒類をいう。）の製造業者が直接これらの製造の用に供する施設で政令で定めるもの 四分の三
八 木材取引のために開設される市場で政令で定めるもの又は製材、合板の製造その他の木材の加工を業とする者で政令で定めるもの若しくは木材の販売を業とする者がその事業の用に供する木材の保管施設で政令で定めるもの 四分の三
九 旅館業法（昭和二十三年法律第百三十八号）第二条第二項に規定する旅館・ホテル営業の用に供する施設で政令で定めるもの（次号に掲げるものを除く。） 二分の一
十 港湾法第二条第五項に規定する港湾施設のうち同項第五号、第七号又は第八号の二に掲げる施設で政令で定めるもの 二分の一 二分の一
十一 港湾法第二条第五項に規定する港湾施設のうち同項第六号又は第八号に掲げる施設で政令で定めるもの 四分の三 二分の一
十二 外国貿易のため外国航路に就航する船舶により運送されるコンテナー貨物に係る荷さばきの用に供する施設（前号に掲げるものを除く。） 二分の一
十三 港湾運送事業法第二条第二項に規定する港湾運送事業のうち同法第三条第一号又は第二号に掲げる一般港湾運送事業又は港湾荷役事業の用に供する上屋（第十一号に掲げるものを除く。） 二分の一
十四 倉庫業法（昭和三十一年法律第百二十一号）第七条第一項に規定する倉庫業者（第十八号において「倉庫業者」という。）がその本来の事業の用に供する倉庫（第十一号及び第十八号に掲げるものを除く。） 四分の三
十五 道路運送法第三条第一号ハに掲げる事業（タクシー業務適正化特別措置法（昭和四十五年法律第七十五号）第二条第三項に規定するタクシー事業に限る。）の用に供する施設で政令で定めるもの 二分の一 二分の一
十六 公共の飛行場に設置される施設（第七百一条の三十四第三項第二十三号に掲げるものを除く。）で政令で定めるもの 二分の一 二分の一
十七 流通業務市街地の整備に関する法律第四条第一項に規定する流通業務地区内に設置される同法第五条第一項第一号、第三号から第五号まで又は第九号に掲げる施設で政令で定めるもの（次号に掲げるものを除く。） 二分の一 二分の一
十八 流通業務市街地の整備に関する法律第四条第一項に規定する流通業務地区内に設置される倉庫で倉庫業者がその本来の事業の用に供するもの 四分の三 二分の一
十九 民間事業者による信書の送達に関する法律第二条第九項に規定する特定信書便事業者がその本来の事業の用に供する施設で政令で定めるもの 二分の一 二分の一
art-701-41/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-1
With respect to the calculation of the floor area of places of business or total salaries of workers that is to be the tax base of the asset levy or worker levy imposed on a business conducted at an office or place of business relating to a facility set forth in the left column of the following table, if a ratio is prescribed for the asset levy or worker levy in the middle column or right column of the relevant item respectively, the area or amount obtained by multiplying the floor area of places of business or total salaries of workers relating to that facility by the ratio set forth in the middle or right column of that item, respectively, is to be deducted from the floor area of places of business or total salaries of workers relating to the office or place of business relating to that facility (excluding those subject to the provisions of Article 701-34; the same applies hereinafter in this paragraph).
Facility Ratio for the Asset Levy Ratio for the Worker Levy
(i) Facilities that a cooperative association, etc. prescribed in Article 2, item (vii) of the Corporation Tax Act uses for its principal business one-half one-half
(ii) Facilities used directly for education at a specialized training college prescribed in Article 124 of the School Education Act or a miscellaneous school prescribed in Article 134, paragraph (1) of that Act (excluding a specialized training college or miscellaneous school established by an incorporated educational institution or by a juridical person under Article 152, paragraph (5) of the Private Schools Act) one-half one-half
(iii) Facilities specified by Cabinet Order for the treatment of soot and smoke, waste water, waste and the like arising from business activities, or otherwise for the prevention of pollution or the effective utilization of resources (excluding those set forth in the following item) three-fourths
(iv) Facilities specified by Cabinet Order that are used for the business of collecting, transporting or disposing of industrial waste conducted with a permission under Article 14, paragraph (1) or (6) or Article 14-4, paragraph (1) or (6) of the Act on Waste Management and Public Cleaning or a certification under Article 15-4-2, paragraph (1) of that Act, or for any other business for the prevention of pollution or the effective utilization of resources that is specified by Cabinet Order three-fourths one-half
(v) Livestock markets prescribed in Article 2, paragraph (3) of the Livestock Transaction Act (Act No. 123 of 1956) three-fourths
(vi) Facilities specified by Cabinet Order that are established for the purpose of contributing to price stability of perishable foods three-fourths
(vii) Facilities specified by Cabinet Order that manufacturers of miso, soy sauce or edible vinegar, or of liquor (meaning liquor prescribed in Article 2, paragraph (1) of the Liquor Tax Act (Act No. 6 of 1953)), use directly for manufacturing them three-fourths
(viii) Markets specified by Cabinet Order that are opened for timber trading, or timber storage facilities specified by Cabinet Order that are used for their business by persons whose business is sawing, plywood manufacture or other timber processing and who are specified by Cabinet Order, or by persons whose business is the sale of timber three-fourths
(ix) Facilities specified by Cabinet Order that are used for the inn and hotel business prescribed in Article 2, paragraph (2) of the Hotel Business Act (Act No. 138 of 1948) (excluding those set forth in the following item) one-half
(x) Among the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act, facilities specified by Cabinet Order that are set forth in item (v), item (vii) or item (viii)-2 of that paragraph one-half one-half
(xi) Among the port facilities prescribed in Article 2, paragraph (5) of the Port and Harbour Act, facilities specified by Cabinet Order that are set forth in item (vi) or item (viii) of that paragraph three-fourths one-half
(xii) Facilities used for the handling of container cargo transported by vessels plying foreign routes for foreign trade (excluding those set forth in the preceding item) one-half
(xiii) Transit sheds used for the general port transportation business or port stevedoring business set forth in Article 3, item (i) or (ii) of the Port and Harbor Transportation Business Act, among the port transportation businesses prescribed in Article 2, paragraph (2) of that Act (excluding those set forth in item (xi)) one-half
(xiv) Warehouses that a warehousing business operator prescribed in Article 7, paragraph (1) of the Warehousing Business Act (Act No. 121 of 1956) (referred to as a "warehousing business operator" in item (xviii)) uses for its principal business (excluding those set forth in items (xi) and (xviii)) three-fourths
(xv) Facilities specified by Cabinet Order that are used for the business set forth in Article 3, item (i), (c) of the Road Transportation Act (limited to the taxi business prescribed in Article 2, paragraph (3) of the Act on Special Measures concerning Regulation of Taxi Services (Act No. 75 of 1970)) one-half one-half
(xvi) Facilities specified by Cabinet Order that are installed at public airports (excluding those set forth in Article 701-34, paragraph (3), item (xxiii)) one-half one-half
(xvii) Facilities specified by Cabinet Order that are installed within a distribution business district prescribed in Article 4, paragraph (1) of the Act on the Improvement of Urban Distribution Centers and are set forth in Article 5, paragraph (1), item (i), items (iii) to (v) or item (ix) of that Act (excluding those set forth in the following item) one-half one-half
(xviii) Warehouses installed within a distribution business district prescribed in Article 4, paragraph (1) of the Act on the Improvement of Urban Distribution Centers that a warehousing business operator uses for its principal business three-fourths one-half
(xix) Facilities specified by Cabinet Order that a specific correspondence delivery business operator prescribed in Article 2, paragraph (9) of the Act on Correspondence Delivery by Private Business Operators uses for its principal business one-half one-half
machine translation, not official
**第二項** 心身障害者を多数雇用するものとして政令で定める事業所等（障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第四十九条第一項第六号の助成金の支給に係る施設又は設備に係るものに限る。）において行う事業に対して課する資産割の課税標準となるべき事業所床面積の算定については、当該事業に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。以下この項において同じ。）から当該事業所床面積の二分の一に相当する面積を控除するものとする。
art-701-41/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-2
With respect to the calculation of the floor area of places of business that is to be the tax base of the asset levy imposed on a business conducted at an office or place of business specified by Cabinet Order as employing a large number of persons with mental or physical disabilities (limited to those relating to facilities or equipment for which the grant under Article 49, paragraph (1), item (vi) of the Act to Facilitate the Employment of Persons with Disabilities (Act No. 123 of 1960) is paid), an area equivalent to one-half of the floor area of places of business for that business (excluding those subject to the provisions of Article 701-34; the same applies hereinafter in this paragraph) is to be deducted from that floor area of places of business.
machine translation, not official
**第三項** 前二項の場合において、これらの規定の適用を受ける事業であるかどうかの判定は課税標準の算定期間の末日の現況によるものとする。
art-701-41/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-3
In the case of the preceding two paragraphs, whether a business is one to which those provisions apply is determined according to the situation on the last day of the computation period of the tax base.
machine translation, not official
**第四項** 第一項の表の各号の上欄に掲げる施設に係る事業所等において同項の規定の適用を受ける事業と受けない事業とを併せて行う場合における事業所床面積又は従業者給与総額についての同項の規定の適用を受けるものと受けないものとの区分に関し必要な事項その他同項及び第二項の規定の適用に関し必要な事項は、政令で定める。
art-701-41/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-4
Matters necessary for distinguishing what is subject to the application of paragraph (1) from what is not, in respect of the floor area of places of business or total salaries of workers, where a business to which that paragraph applies and a business to which it does not apply are conducted together at an office or place of business relating to a facility set forth in the left column of the table in paragraph (1), and other matters necessary for the application of that paragraph and paragraph (2), are specified by Cabinet Order.
machine translation, not official
### 第七百一条の四十二（税率） — Tax Rates
caption: machine translation, not official
art-701-42 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-42
**第一項** 事業所税の税率は、資産割にあつては一平方メートルにつき六百円、従業者割にあつては百分の〇・二五とする。
art-701-42/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-42/par-1
The tax rate of the business office tax is 600 yen per square meter for the asset levy and 0.25 percent for the worker levy.
machine translation, not official
### 第七百一条の四十三（事業所税の免税点） — Tax Exemption Threshold for Business Office Tax
caption: machine translation, not official
art-701-43 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43
**第一項** 指定都市等は、同一の者が当該指定都市等の区域内において行う事業に係る各事業所等（次項に規定する事業所等に該当するものを除く。）について、当該各事業所等に係る事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。）の合計面積が千平方メートル以下である場合には資産割を、当該各事業所等の従業者（同条の規定の適用に係る者を除く。）の数の合計数が百人以下である場合には従業者割を課することができない。
art-701-43/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-1
A designated city, etc. may not impose the asset levy, with respect to the offices or places of business (excluding those falling under the offices or places of business prescribed in the following paragraph) relating to a business conducted within the area of the designated city, etc. by the same person, where the total floor area of places of business of those offices or places of business (excluding those subject to the provisions of Article 701-34) is 1,000 square meters or less, or the worker levy where the total number of workers of those offices or places of business (excluding persons to whom the provisions of Article 701-34 apply) is 100 or fewer.
machine translation, not official
**第二項** 指定都市等は、中小企業団体の組織に関する法律第三条第一項第六号に規定する企業組合又は同項第七号に規定する協業組合（以下本項において「企業組合等」という。）が当該指定都市等の区域内において行う事業に係る各事業所等のうち、当該事業所等に係る事業所用家屋が当該企業組合等の組合員が組合員となつた際その者の事業の用に供されていたものであり、かつ、その者がその後引き続き当該事業所等において行われる事業の主宰者として当該企業組合等の事業に従事しているものその他これに準ずるものとして政令で定める事業所等に該当するものについては、事業所床面積（第七百一条の三十四の規定の適用を受けるものを除く。）が千平方メートル以下であるものにあつては資産割を、従業者（同条の規定の適用に係る者を除く。）の数が百人以下であるものにあつては従業者割を課することができない。
art-701-43/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
A designated city, etc. may not impose the asset levy, among the offices or places of business relating to a business conducted within the area of the designated city, etc. by an enterprise association prescribed in Article 3, paragraph (1), item (vi) of the Act on the Organization of Small and Medium-sized Enterprise Association or a collaborative association prescribed in item (vii) of that paragraph (hereinafter in this paragraph referred to as an "enterprise association, etc."), on those that fall under an office or place of business whose house used as an office or place of business was in use for the business of a member of the enterprise association, etc. when that member became a member, and for which that member has since continued to engage in the business of the enterprise association, etc. as the person who runs the business conducted at that office or place of business, or under any other office or place of business specified by Cabinet Order as equivalent thereto, where the floor area of places of business (excluding those subject to the provisions of Article 701-34) is 1,000 square meters or less, or the worker levy on those where the number of workers (excluding persons to whom the provisions of Article 701-34 apply) is 100 or fewer.
machine translation, not official
**第三項** 前二項の場合において、第一項に規定する事業所床面積の合計面積及び第二項に規定する事業所床面積が千平方メートル以下であるかどうか並びに第一項に規定する従業者の数の合計数及び第二項に規定する従業者の数が百人以下であるかどうかの判定は課税標準の算定期間の末日の現況によるものとする。
art-701-43/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-3
In the case of the preceding two paragraphs, whether the total floor area of places of business prescribed in paragraph (1) and the floor area of places of business prescribed in paragraph (2) are 1,000 square meters or less, and whether the total number of workers prescribed in paragraph (1) and the number of workers prescribed in paragraph (2) are 100 or fewer, are determined according to the situation on the last day of the computation period of the tax base.
machine translation, not official
**第四項** 前項の場合において、第一項に規定する従業者の数の合計数及び第二項に規定する従業者の数が百人以下であるかどうかの判定の基礎となる事業所等のうち、課税標準の算定期間中を通じて従業者の数に著しい変動がある事業所等として政令で定めるもの（当該課税標準の算定期間の中途において廃止された事業所等を除く。）については、当該課税標準の算定期間に属する各月の末日現在における従業者の数を合計した数を当該課税標準の算定期間の月数で除して得た数をもつて前項の課税標準の算定期間の末日現在の従業者の数とみなす。
art-701-43/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-4
In the case of the preceding paragraph, for an office or place of business, among those serving as the basis for determining whether the total number of workers prescribed in paragraph (1) and the number of workers prescribed in paragraph (2) are 100 or fewer, that is specified by Cabinet Order as one in which the number of workers fluctuates significantly throughout the computation period of the tax base (excluding an office or place of business closed in the middle of that computation period of the tax base), the number obtained by totaling the number of workers as of the last day of each month belonging to that computation period of the tax base and dividing the total by the number of months in that computation period of the tax base is deemed to be the number of workers as of the last day of the computation period of the tax base referred to in the preceding paragraph.
machine translation, not official
**第五項** 前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
art-701-43/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-5
The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.
machine translation, not official
### 第七百一条の四十四（政令への委任） — Delegation to Cabinet Order
caption: machine translation, not official
art-701-44 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-44
**第一項** 第七百一条の四十から前条までに定めるもののほか、事業所等が指定都市等とその他の市町村とにわたつて所在する場合の第七百一条の四十の規定の適用その他同条から前条までの規定の適用に関し必要な事項は、政令で定める。
art-701-44/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-44/par-1
Beyond what is provided for in Article 701-40 through the preceding Article, matters concerning the application of Article 701-40 where offices or places of business are located across a designated city, etc. and other municipalities, and other matters necessary for the application of the provisions of Article 701-40 through the preceding Article, are specified by Cabinet Order.
machine translation, not official
## 第三款 申告納付並びに更正及び決定等 — Subsection 3 Filing and Payment, and Reassessment and Determination, etc.
heading: machine translation, not official
ch-4/sec-5/subsec-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#ch-4/sec-5/subsec-3
### 第七百一条の四十五（事業所税の徴収の方法） — Method of Collecting Business Office Tax
caption: machine translation, not official
art-701-45 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-45
**第一項** 事業所税の徴収については、申告納付の方法によらなければならない。
art-701-45/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-45/par-1
The collection of business office tax must be carried out by the method of filing and payment.
machine translation, not official
### 第七百一条の四十六（法人に対して課する事業所税の申告納付） — Filing and Payment of Business Office Tax Imposed on Corporations
caption: machine translation, not official
art-701-46 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46
**第一項** 事業所等において法人が行う事業に対して課する事業所税の納税義務者は、各事業年度終了の日から二月以内（外国法人（この法律の施行地に本店又は主たる事業所等を有しない法人をいう。）が第七百一条の三十七第一項に規定する納税管理人を定めないでこの法律の施行地に事業所等を有しないこととなる場合（同条第二項の認定を受けた場合を除く。）には、当該事業年度終了の日から二月を経過した日の前日と当該事業所等を有しないこととなる日とのいずれか早い日まで）に、当該各事業年度に係る事業所税の課税標準額及び税額その他必要な事項を記載した総務省令で定める様式による申告書を当該事業所等所在の指定都市等の長に提出するとともに、その申告した税額を当該指定都市等に納付しなければならない。
art-701-46/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-1
A person liable for the business office tax imposed on a business conducted by a corporation at an office or place of business must, within two months from the end of each business year (where a foreign corporation (meaning a corporation that has neither its head office nor its principal office or place of business in the area where this Act is enforced) comes to have no office or place of business in the area where this Act is enforced without having designated a tax agent prescribed in Article 701-37, paragraph (1) (excluding the case where it has received the certification under paragraph (2) of that Article), by the earlier of the day preceding the day on which two months have elapsed from the end of that business year and the day on which it comes to have no such office or place of business), file with the head of the designated city, etc. in which that office or place of business is located a return, in the form specified by Order of the Ministry of Internal Affairs and Communications, stating the amount of the tax base and the tax amount of the business office tax for each business year and other necessary matters, and pay the tax amount so reported to that designated city, etc.
machine translation, not official
**第二項** 前項の課税標準額は、資産割にあつては、当該事業年度中において当該法人が当該指定都市等の区域内に有し、又は有していた各事業所等に係る資産割の課税標準となるべき事業所床面積の合計面積とし、従業者割にあつては、当該各事業所等に係る従業者割の課税標準となるべき従業者給与総額の合計額とする。
art-701-46/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-2
The amount of the tax base referred to in the preceding paragraph is, for the asset levy, the total floor area of places of business that is to be the tax base of the asset levy relating to each office or place of business that the corporation has or had within the area of the designated city, etc. during that business year, and, for the worker levy, the aggregate of the total salaries of workers that is to be the tax base of the worker levy relating to those offices or places of business.
machine translation, not official
**第三項** 指定都市等の長は、事業所等において事業を行う法人で各事業年度について納付すべき事業所税額がないものに、当該指定都市等の条例の定めるところにより、第一項の規定に準じて申告書を提出させることができる。
art-701-46/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-3
The head of a designated city, etc. may, in accordance with the Municipal Ordinance of that designated city, etc., have a corporation that conducts business at an office or place of business and has no business office tax amount to pay for each business year file a return in accordance with paragraph (1).
machine translation, not official
### 第七百一条の四十七（個人に対して課する事業所税の申告納付） — Filing and Payment of Business Office Tax Imposed on Individuals
caption: machine translation, not official
art-701-47 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47
**第一項** 事業所等において個人が行う事業に対して課する事業所税の納税義務者は、その年の翌年三月十五日までに（年の中途において事業を廃止した場合には、当該事業の廃止の日から一月以内（当該事業の廃止が納税義務者の死亡によるときは、四月以内）に）、個人に係る課税期間に係る事業所税の課税標準額及び税額その他必要な事項を記載した総務省令で定める様式による申告書を当該事業所等所在の指定都市等の長に提出するとともに、その申告した税額を当該指定都市等に納付しなければならない。
art-701-47/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-1
A person liable for business office tax imposed on business conducted by an individual at an office or place of business must, by March 15 of the year following that year (where the business is discontinued during the year, within one month from the date of discontinuance of the business (within four months where the discontinuance of the business is due to the death of the person liable for tax)), submit to the head of the designated city, etc. in which that office or place of business is located a return, in the form specified by Order of the Ministry of Internal Affairs and Communications, stating the tax base amount and tax amount of business office tax for the taxable period relating to the individual and other necessary matters, and pay the declared tax amount to that designated city, etc.
machine translation, not official
**第二項** 前項の課税標準額は、資産割にあつては、当該個人に係る課税期間中においてその者が当該指定都市等の区域内に有し、又は有していた各事業所等に係る資産割の課税標準となるべき事業所床面積の合計面積とし、従業者割にあつては、当該各事業所等に係る従業者割の課税標準となるべき従業者給与総額の合計額とする。
art-701-47/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-2
The tax base amount referred to in the preceding paragraph is, for the asset levy, the total of the office floor areas that are to be the tax base of the asset levy for each office or place of business that the individual has or had within the area of that designated city, etc. during the taxable period relating to that individual, and, for the worker levy, the total of the total salaries of workers that are to be the tax base of the worker levy for each such office or place of business.
machine translation, not official
**第三項** 指定都市等の長は、事業所等において事業を行う個人で各個人に係る課税期間について納付すべき事業所税額がないものに、当該指定都市等の条例の定めるところにより、第一項の規定に準じて申告書を提出させることができる。
art-701-47/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-3
The head of a designated city, etc. may, as provided by the Municipal Ordinance of that designated city, etc., have an individual who conducts business at an office or place of business and has no business office tax amount to be paid for the taxable period relating to that individual submit a return in accordance with the provisions of paragraph (1).
machine translation, not official
### 第七百一条の四十八 〔削除 / repealed〕
art-701-48 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-48
**第一項** 削除
art-701-48/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-48/par-1
### 第七百一条の四十九（事業所税の期限後申告及び修正申告納付） — Returns Filed after the Deadline and Filing and Payment of Amended Returns for Business Office Tax
caption: machine translation, not official
art-701-49 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49
**第一項** 第七百一条の四十六又は第七百一条の四十七の規定によつて申告書を提出すべき者は、当該申告書の提出期限後においても、第七百一条の五十八第四項の規定による決定の通知があるまでは、第七百一条の四十六又は第七百一条の四十七の規定によつて申告納付することができる。
art-701-49/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49/par-1
A person who is to submit a return under Article 701-46 or Article 701-47 may, even after the deadline for filing that return, until the notice of determination under Article 701-58, paragraph (4) is given, file and pay under Article 701-46 or Article 701-47.
machine translation, not official
**第二項** 第七百一条の四十六又は第七百一条の四十七若しくは前項若しくは本項の規定によつて申告書若しくは修正申告書を提出した者又は第七百一条の五十八の規定による更正若しくは決定を受けた者は、当該申告書若しくは修正申告書又は当該更正若しくは決定に係る課税標準額（第七百一条の四十六第二項又は第七百一条の四十七第二項の課税標準額をいう。以下本節において同じ。）又は税額について不足額がある場合には、遅滞なく、総務省令で定める様式による修正申告書を指定都市等の長に提出するとともに、その修正により増加した税額を当該指定都市等に納付しなければならない。
art-701-49/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49/par-2
A person who has submitted a return or amended return under Article 701-46, Article 701-47, the preceding paragraph or this paragraph, or who has received a reassessment or determination under Article 701-58, must, if there is a shortfall in the tax base amount (meaning the tax base amount under Article 701-46, paragraph (2) or Article 701-47, paragraph (2); the same applies hereinafter in this Section) or the tax amount relating to that return or amended return or that reassessment or determination, without delay submit to the head of the designated city, etc. an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications and pay the tax amount increased by that amendment to that designated city, etc.
machine translation, not official
### 第七百一条の四十九の二（事業所税に係る不申告に関する過料） — Non-penal Fines for Failure to File Returns for Business Office Tax
caption: machine translation, not official
art-701-49-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49-2
**第一項** 指定都市等は、事業所税の納税義務者が正当な事由がなくて第七百一条の四十六第一項若しくは第三項又は第七百一条の四十七第一項若しくは第三項の規定による申告書をこれらの項に規定する申告書の提出期限までに提出しなかつた場合においては、その者に対し、当該指定都市等の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-701-49-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49-2/par-1
A designated city, etc. may, in the case where a person liable for business office tax fails, without justifiable grounds, to submit a return under Article 701-46, paragraph (1) or (3) or Article 701-47, paragraph (1) or (3) by the deadline for filing the return prescribed in those paragraphs, provide, in the Municipal Ordinance of that designated city, etc., for the imposition on that person of a non-penal fine of not more than 100,000 yen.
machine translation, not official
### 第七百一条の五十から第七百一条の五十一まで 〔削除 / repealed〕
art-701-50-to-701-51 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-50-to-701-51
**第一項** 削除
art-701-50-to-701-51/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-50-to-701-51/par-1
### 第七百一条の五十二（事業所税の賦課徴収に関する申告の義務） — Obligation to Report concerning Assessment and Collection of Business Office Tax
caption: machine translation, not official
art-701-52 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-52
**第一項** 指定都市等の区域内において事業所等を新設し、又は廃止した者は、当該指定都市等の条例の定めるところにより、その旨その他必要な事項を当該事業所等所在の指定都市等の長に申告しなければならない。
art-701-52/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-52/par-1
A person who has newly established or discontinued an office or place of business within the area of a designated city, etc. must, as provided by the Municipal Ordinance of that designated city, etc., report that fact and other necessary matters to the head of the designated city, etc. in which that office or place of business is located.
machine translation, not official
**第二項** 事業所税の納税義務者に事業所用家屋を貸し付けている者は、当該指定都市等の条例の定めるところにより、当該事業所用家屋の床面積その他必要な事項を当該事業所用家屋所在の指定都市等の長に申告しなければならない。
art-701-52/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-52/par-2
A person who leases a building for use as an office to a person liable for business office tax must, as provided by the Municipal Ordinance of that designated city, etc., report the floor area of that building and other necessary matters to the head of the designated city, etc. in which that building is located.
machine translation, not official
### 第七百一条の五十三（事業所税の賦課徴収に係る虚偽の申告に関する罪） — Crimes of False Reports concerning Assessment and Collection of Business Office Tax
caption: machine translation, not official
art-701-53 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53
**第一項** 前条の規定により申告すべき事項について虚偽の申告をしたときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-701-53/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53/par-1
When a person makes a false report on a matter to be reported under the preceding Article, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-701-53/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-53/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の五十四（事業所税の賦課徴収に係る不申告に関する過料） — Non-penal Fines for Failure to Report concerning Assessment and Collection of Business Office Tax
caption: machine translation, not official
art-701-54 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-54
**第一項** 指定都市等は、第七百一条の五十二の規定により申告をすべき者が同条の規定によつて申告すべき事項について正当な理由がなくて申告をしなかつた場合には、その者に対し、当該指定都市等の条例で十万円以下の過料を科する旨の規定を設けることができる。
art-701-54/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-54/par-1
A designated city, etc. may, in the case where a person who is to report under Article 701-52 fails, without justifiable grounds, to report a matter to be reported under that Article, provide, in the Municipal Ordinance of that designated city, etc., for the imposition on that person of a non-penal fine of not more than 100,000 yen.
machine translation, not official
### 第七百一条の五十五（所得税又は法人税に関する書類の閲覧等） — Inspection, etc. of Documents Relating to Income Tax or Corporation Tax
caption: machine translation, not official
art-701-55 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-55
**第一項** 指定都市等の長が事業所税の賦課徴収について、政府に対し、事業所税の納税義務者で所得税若しくは法人税の納税義務があるものが政府に提出した申告書若しくは修正申告書又は政府が当該納税義務者の所得税若しくは法人税に係る課税標準若しくは税額について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、関係書類を指定都市等の長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-701-55/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-55/par-1
Where the head of a designated city, etc., for the assessment and collection of business office tax, requests the government to allow inspection or recording of returns or amended returns submitted to the government by a person liable for business office tax who is also liable for income tax or corporation tax, or of documents concerning a reassessment or determination made by the government on the tax base or tax amount of income tax or corporation tax of that person liable for tax, the government is to allow the head of the designated city, etc. or an official designated by the head to inspect or record the relevant documents.
machine translation, not official
**第二項** 指定都市等の長が事業所税の賦課徴収について、道府県知事に対し、事業所税の納税義務者で事業税の納税義務があるものが道府県知事に提出した申告書若しくは修正申告書又は道府県知事が当該納税義務者に係る事業税についてした更正、決定若しくは賦課決定若しくは事業所税の納税義務者で不動産取得税の納税義務があるものに係る不動産取得税についてした賦課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、道府県知事は、関係書類を指定都市等の長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-701-55/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-55/par-2
Where the head of a designated city, etc., for the assessment and collection of business office tax, requests the prefectural governor to allow inspection or recording of returns or amended returns submitted to the prefectural governor by a person liable for business office tax who is also liable for enterprise tax, or of documents concerning a reassessment, determination or assessment determination made by the prefectural governor on the enterprise tax relating to that person liable for tax, or an assessment determination made on real property acquisition tax relating to a person liable for business office tax who is also liable for real property acquisition tax, the prefectural governor is to allow the head of the designated city, etc. or an official designated by the head to inspect or record the relevant documents.
machine translation, not official
### 第七百一条の五十六（事業所税の脱税に関する罪） — Crimes of Tax Evasion concerning Business Office Tax
caption: machine translation, not official
art-701-56 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56
**第一項** 偽りその他不正の行為により事業所税の全部又は一部を免れたときは、その違反行為をした者は、五年以下の拘禁刑若しくは百万円以下の罰金に処し、又はこれを併科する。
art-701-56/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-1
If a person evades all or part of business office tax by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 1,000,000 yen, or both.
machine translation, not official
**第二項** 前項の免れた税額が百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-701-56/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-2
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 1,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 1,000,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第三項** 第一項に規定するもののほか、第七百一条の四十六第一項又は第七百一条の四十七第一項の規定による申告書を当該各項に規定する申告書の提出期限までに提出しないことにより、事業所税の全部又は一部を免れたときは、その違反行為をした者は、三年以下の拘禁刑若しくは五十万円以下の罰金に処し、又はこれを併科する。
art-701-56/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-3
In addition to what is prescribed in paragraph (1), if a person evades all or part of business office tax by failing to submit a return under Article 701-46, paragraph (1) or Article 701-47, paragraph (1) by the deadline for filing the return prescribed in those paragraphs, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 500,000 yen, or both.
machine translation, not official
**第四項** 前項の免れた税額が五十万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五十万円を超える額でその免れた税額に相当する額以下の額とすることができる。
art-701-56/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-4
Where the amount of tax evaded as referred to in the preceding paragraph exceeds 500,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding the provisions of that paragraph, be an amount exceeding 500,000 yen and not exceeding the amount equivalent to the amount of tax evaded.
machine translation, not official
**第五項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-701-56/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-5
Where a representative of a corporation, or an agent, employee or other worker of a corporation or a person, has committed a violation under paragraph (1) or (3) in connection with the business or property of that corporation or person, in addition to punishing the offender, the fines prescribed in those paragraphs are to be imposed on that corporation or person.
machine translation, not official
**第六項** 前項の規定により第一項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、同項の罪についての時効の期間による。
art-701-56/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-6
In the case where a fine is imposed on a corporation or individual for a violation referred to in paragraph (1) under the provisions of the preceding paragraph, the period of prescription is the same as that for the offense referred to in paragraph (1).
machine translation, not official
**第七項** 人格のない社団等について第五項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-56/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-7
When paragraph (5) applies to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の五十七（事業所税の減免） — Reduction or Exemption of Business Office Tax
caption: machine translation, not official
art-701-57 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-57
**第一項** 指定都市等の長は、天災その他特別の事情がある場合において事業所税の減免を必要とすると認める者その他特別の事情がある者に限り、当該指定都市等の条例の定めるところにより、事業所税を減免することができる。
art-701-57/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-57/par-1
The head of a designated city, etc. may reduce or exempt business office tax, as provided by the Municipal Ordinance of that designated city, etc., only for a person for whom the head finds a reduction or exemption of business office tax necessary where there are special circumstances such as a natural disaster, and for other persons with special circumstances.
machine translation, not official
### 第七百一条の五十八（事業所税の更正又は決定） — Reassessment or Determination of Business Office Tax
caption: machine translation, not official
art-701-58 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58
**第一項** 指定都市等の長は、第七百一条の四十六又は第七百一条の四十七の規定による申告書（以下本節において「申告書」という。）又は第七百一条の四十九第二項の規定による修正申告書（以下本節において「修正申告書」という。）の提出があつた場合において、当該申告書又は修正申告書に係る課税標準額又は税額がその調査したところと異なるときは、これを更正する。
art-701-58/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
Where a return under Article 701-46 or Article 701-47 (hereinafter in this Section referred to as a "return") or an amended return under Article 701-49, paragraph (2) (hereinafter in this Section referred to as an "amended return") has been submitted, the head of a designated city, etc. is to make a reassessment if the tax base amount or tax amount relating to that return or amended return differs from what the head has found by investigation.
machine translation, not official
**第二項** 指定都市等の長は、申告書を提出すべき者が当該申告書を提出しなかつた場合には、その調査によつて、申告すべき課税標準額及び税額を決定する。
art-701-58/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
Where a person who is to submit a return has not submitted it, the head of a designated city, etc. is to determine, by investigation, the tax base amount and tax amount that are to be declared.
machine translation, not official
**第三項** 指定都市等の長は、第一項若しくは本項の規定によつて更正し、又は前項の規定によつて決定した課税標準額又は税額について過不足額があることを知つたときは、その調査によつてこれを更正する。
art-701-58/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
Where the head of a designated city, etc. finds that there is an excess or shortfall in the tax base amount or tax amount reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the head is to make a reassessment by investigation.
machine translation, not official
**第四項** 指定都市等の長は、前三項の規定によつて更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。
art-701-58/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-4
Where the head of a designated city, etc. has made a reassessment or determination under the preceding three paragraphs, the head must, without delay, notify the taxpayer of it.
machine translation, not official
### 第七百一条の五十九（事業所税の不足税額及びその延滞金の徴収） — Collection of Tax Deficiency and Delinquency Charges for Business Office Tax
caption: machine translation, not official
art-701-59 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59
**第一項** 指定都市等の徴税吏員は、前条第一項から第三項までの規定による更正又は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う。以下本節において同じ。）があるときは、同条第四項の通知をした日から一月を経過する日を納期限として、これを徴収しなければならない。
art-701-59/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59/par-1
Where a reassessment or determination under Article 701-58, paragraphs (1) to (3) has been made and there is a tax deficiency (meaning the tax deficiency due to reassessment or the tax amount due to determination; the same applies hereinafter in this Section), a tax collection official of a designated city, etc. must collect it, with the day on which one month elapses from the day on which the notice under Article 701-58, paragraph (4) was given as the due date for payment.
machine translation, not official
**第二項** 前項の場合には、その不足税額に第七百一条の四十六第一項又は第七百一条の四十七第一項の納期限（納期限の延長があつたときは、その延長された納期限。次条において「事業所税の納期限」という。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
art-701-59/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59/par-2
In the case of the preceding paragraph, an amount of delinquency charge equivalent to the amount calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment referred to in the preceding paragraph or the period up to the day on which one month elapses from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 701-46, paragraph (1) or Article 701-47, paragraph (1) (where the due date for payment has been extended, the extended due date for payment; referred to as the "due date for payment of business office tax" in the following Article) to the day of payment, must be added to it and collected.
machine translation, not official
**第三項** 指定都市等の長は、納税者が前条第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
art-701-59/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59/par-3
The head of a designated city, etc. may reduce or exempt the amount of delinquency charge under the preceding paragraph if the head finds that there are unavoidable grounds for the taxpayer having received a reassessment or determination under paragraphs (1) to (3) of the preceding Article.
machine translation, not official
### 第七百一条の六十（納期限後に納付する事業所税の延滞金） — Delinquency Charge on Business Office Tax Paid after the Due Date for Payment
caption: machine translation, not official
art-701-60 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60
**第一項** 事業所税の納税者は、事業所税の納期限後にその税金を納付する場合には、当該税額に、事業所税の納期限の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（次の各号に掲げる税額の区分に応じ、当該各号に掲げる期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
art-701-60/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-1
When a taxpayer of the business office tax pays the tax after the due date for payment of business office tax, the taxpayer must pay it with an amount of delinquency charge added, which is the amount calculated by multiplying that tax amount by a rate of 14.6 percent per annum (7.3 percent per annum for the periods listed in the following items, according to the category of tax amount listed in each item), according to the number of days in the period from the day following the due date for payment of business office tax to the day of payment.
machine translation, not official
**一** その提出期限までに提出した申告書に係る税額 当該税額に係る事業所税の納期限の翌日から一月を経過する日までの期間
art-701-60/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-1/item-1
The tax amount relating to a return filed by the deadline for filing: the period up to the day on which one month elapses from the day following the due date for payment of business office tax relating to that tax amount
machine translation, not official
**二** その提出期限後に提出した申告書に係る税額 当該提出した日までの期間又はその日の翌日から一月を経過する日までの期間
art-701-60/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-1/item-2
The tax amount relating to a return filed after the deadline for filing: the period up to the day of that filing, or the period up to the day on which one month elapses from the day following that day
machine translation, not official
**三** 修正申告書に係る税額 修正申告書を提出した日までの期間又はその日の翌日から一月を経過する日までの期間
art-701-60/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-1/item-3
Tax amount relating to an amended return: the period up to the day on which the amended return was filed, or the period up to the day on which one month elapses from the day following that day
machine translation, not official
**第二項** 指定都市等の長は、納税者が事業所税の納期限までに税金を納付しなかつたことについてやむを得ない理由があると認める場合には、前項の延滞金額を減免することができる。
art-701-60/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-2
The head of a designated city, etc. may reduce or exempt the amount of delinquency charge under the preceding paragraph if the head finds that there are unavoidable grounds for the taxpayer's failure to pay the tax by the due date for payment of business office tax.
machine translation, not official
### 第七百一条の六十一（事業所税の過少申告加算金及び不申告加算金） — Additional Charge for Understatement and Additional Charge for Failure to File for Business Office Tax
caption: machine translation, not official
art-701-61 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61
**第一項** 申告書の提出期限までにその提出があつた場合（申告書の提出期限後にその提出があつた場合において、次項ただし書又は第八項の規定の適用があるときを含む。以下この項において同じ。）において、第七百一条の五十八第一項若しくは第三項の規定による更正があつたとき、又は修正申告書の提出があつたときは、指定都市等の長は、当該更正又は修正申告前の申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認める場合を除き、当該更正による不足税額又は当該修正申告により増加した税額（以下この項において「対象不足税額等」という。）に百分の十の割合を乗じて計算した金額（当該対象不足税額等（当該更正又は修正申告前にその更正又は修正申告に係る事業所税について更正又は修正申告書の提出があつた場合には、その更正による不足税額又は修正申告により増加した税額の合計額（当該更正又は修正申告前の申告又は修正申告に係る税額に誤りがあつたことについて正当な理由があると認められたときは、その更正による不足税額又は修正申告により増加した税額を控除した金額とし、当該事業所税についてその納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。）を加算した金額とする。）が申告書の提出期限までにその提出があつた場合における当該申告書に係る税額に相当する金額と五十万円とのいずれか多い金額を超えるときは、その超える部分に相当する金額（当該対象不足税額等が当該超える部分に相当する金額に満たないときは、当該対象不足税額等）に百分の五の割合を乗じて計算した金額を加算した金額とする。）に相当する過少申告加算金額を徴収しなければならない。ただし、修正申告書の提出があつた場合において、その提出が当該修正申告書に係る事業所税額について同条第一項又は第三項の規定による更正があるべきことを予知してされたものでないときは、この限りでない。
art-701-61/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-1
In the case where a return is filed by the deadline for filing (including the case where a return is filed after the deadline for filing and the proviso to paragraph (2) or paragraph (8) applies; the same applies hereinafter in this paragraph), when a reassessment under Article 701-58, paragraph (1) or (3) has been made or an amended return has been filed, the head of the designated city, etc. must, except where the head finds that there are justifiable grounds for the error in the tax amount relating to the return or amended return before that reassessment or amended return, collect an amount of additional charge for understatement equivalent to the amount calculated by multiplying the tax deficiency due to that reassessment or the tax amount increased by that amended return (hereinafter in this paragraph referred to as "covered tax shortfall, etc.") by a rate of 10 percent (where the covered tax shortfall, etc. (where, before that reassessment or amended return, a reassessment or the filing of an amended return was made regarding the business office tax relating to that reassessment or amended return, the amount obtained by adding to it the total of the tax deficiency due to that earlier reassessment or the tax amount increased by that earlier amended return (where it has been found that there were justifiable grounds for the error in the tax amount relating to the return or amended return before that earlier reassessment or amended return, the amount obtained by deducting the tax deficiency due to that earlier reassessment or the tax amount increased by that earlier amended return, and where, regarding that business office tax, there has been a reassessment reducing the tax amount payable, or a change to the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby)) exceeds the greater of the amount equivalent to the tax amount relating to the return in the case where the return was filed by the deadline for filing and 500,000 yen, the amount obtained by adding the amount calculated by multiplying the amount equivalent to the excess portion (where the covered tax shortfall, etc. is less than the amount equivalent to the excess portion, the covered tax shortfall, etc.) by a rate of 5 percent); provided, however, that this does not apply where an amended return has been filed and the filing was not made with foreknowledge that a reassessment under Article 701-58, paragraph (1) or (3) would be made regarding the amount of business office tax relating to that amended return.
machine translation, not official
**第二項** 次の各号のいずれかに該当する場合には、指定都市等の長は、当該各号に規定する申告、決定又は更正により納付すべき税額に百分の十五の割合を乗じて計算した金額に相当する不申告加算金額を徴収しなければならない。ただし、申告書の提出期限までにその提出がなかつたことについて正当な理由があると認められる場合は、この限りでない。
art-701-61/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
In any of the cases set forth in the following items, the head of the designated city, etc. must collect an amount of additional charge for failure to file equivalent to the amount calculated by multiplying the tax amount payable under the return, determination or reassessment prescribed in the relevant item by a rate of 15 percent; provided, however, that this does not apply where it is found that there are justifiable grounds for the return not having been filed by the deadline for filing.
machine translation, not official
**一** 申告書の提出期限後にその提出があつた場合又は第七百一条の五十八第二項の規定による決定があつた場合
art-701-61/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2/item-1
Where a return is filed after the deadline for filing, or a determination under Article 701-58, paragraph (2) has been made
machine translation, not official
**二** 申告書の提出期限後にその提出があつた後において修正申告書の提出又は第七百一条の五十八第一項若しくは第三項の規定による更正があつた場合
art-701-61/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2/item-2
Where, after a return has been filed after the deadline for filing, an amended return is filed or a reassessment under Article 701-58, paragraph (1) or (3) is made
machine translation, not official
**三** 第七百一条の五十八第二項の規定による決定があつた後において修正申告書の提出又は同条第三項の規定による更正があつた場合
art-701-61/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2/item-3
Where, after a determination under Article 701-58, paragraph (2) has been made, an amended return is filed or a reassessment under Article 701-58, paragraph (3) is made
machine translation, not official
**第三項** 前項の規定に該当する場合（同項ただし書又は第八項の規定の適用がある場合を除く。次項及び第五項において同じ。）において、前項に規定する納付すべき税額（同項第二号又は第三号に該当する場合には、これらの規定に規定する修正申告又は更正前にされた当該事業所税に係る申告書の提出期限後の申告又は第七百一条の五十八第一項から第三項までの規定による更正若しくは決定により納付すべき税額の合計額（当該納付すべき税額を減少させる更正又は更正に係る審査請求若しくは訴えについての裁決若しくは判決による原処分の異動があつたときは、これらにより減少した部分の税額に相当する金額を控除した金額とする。次項において「累積納付税額」という。）を加算した金額。次項において「加算後累積納付税額」という。）が五十万円を超えるときは、前項に規定する不申告加算金額は、同項の規定にかかわらず、同項の規定により計算した金額に、その超える部分に相当する金額（同項に規定する納付すべき税額が当該超える部分に相当する金額に満たないときは、当該納付すべき税額）に百分の五の割合を乗じて計算した金額を加算した金額とする。
art-701-61/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-3
In the case falling under the preceding paragraph (excluding the case where the proviso to that paragraph or paragraph (8) applies; the same applies in the following paragraph and paragraph (5)), where the tax amount payable prescribed in the preceding paragraph (in the case falling under item (ii) or (iii) of that paragraph, the amount obtained by adding the total of the tax amounts payable under a return filed after the deadline for filing the return relating to that business office tax, or under a reassessment or determination under Article 701-58, paragraphs (1) to (3), made before the amended return or reassessment prescribed in those provisions (where there has been a reassessment reducing the tax amount payable, or a change to the original disposition by a ruling or judgment on a request for review or an action relating to a reassessment, the amount obtained by deducting the amount equivalent to the tax amount of the portion reduced thereby; referred to as the "cumulative paid tax amount" in the following paragraph); referred to as the "cumulative paid tax amount after addition" in the following paragraph) exceeds 500,000 yen, the amount of additional charge for failure to file prescribed in the preceding paragraph is, notwithstanding that paragraph, to be the amount obtained by adding, to the amount calculated under that paragraph, the amount calculated by multiplying the amount equivalent to the excess portion (where the tax amount payable prescribed in the preceding paragraph is less than the amount equivalent to the excess portion, that tax amount payable) by a rate of 5 percent.
machine translation, not official
**第四項** 第二項の規定に該当する場合において、加算後累積納付税額（当該加算後累積納付税額の計算の基礎となつた事実のうちに同項各号に規定する申告、決定又は更正前の税額の計算の基礎とされていなかつたことについて当該納税者の責めに帰すべき事由がないと認められるものがあるときは、その事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）が三百万円を超えるときは、同項に規定する不申告加算金額は、前二項の規定にかかわらず、加算後累積納付税額を次の各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額から累積納付税額を当該各号に掲げる金額に区分してそれぞれの金額に当該各号に定める割合を乗じて計算した金額の合計額を控除した金額とする。
art-701-61/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4
In the case falling under paragraph (2), where the cumulative paid tax amount after addition (where, among the facts that formed the basis for calculating that cumulative paid tax amount after addition, there is any that is found not to have been included in the basis for calculating the tax amount before the return, determination or reassessment prescribed in each item of that paragraph for reasons not attributable to the taxpayer, the tax amount after deducting the amount calculated, as provided by Cabinet Order, as the tax amount based on that fact) exceeds 3,000,000 yen, the amount of additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding two paragraphs, to be the amount obtained by deducting, from the total of the amounts calculated by dividing the cumulative paid tax amount after addition into the amounts listed in the following items and multiplying each amount by the rate specified in the relevant item, the total of the amounts calculated by dividing the cumulative paid tax amount into the amounts listed in those items and multiplying each amount by the rate specified in the relevant item.
machine translation, not official
**一** 五十万円以下の部分に相当する金額 百分の十五の割合
art-701-61/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4/item-1
The amount equivalent to the portion not exceeding 500,000 yen: a rate of 15 percent
machine translation, not official
**二** 五十万円を超え三百万円以下の部分に相当する金額 百分の二十の割合
art-701-61/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4/item-2
The amount equivalent to the portion exceeding 500,000 yen and not exceeding 3,000,000 yen: a rate of 20 percent
machine translation, not official
**三** 三百万円を超える部分に相当する金額 百分の三十の割合
art-701-61/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4/item-3
The amount equivalent to the portion exceeding 3,000,000 yen: a rate of 30 percent
machine translation, not official
**第五項** 第二項の規定に該当する場合において、次の各号のいずれかに該当するときは、同項に規定する不申告加算金額は、前三項の規定にかかわらず、これらの規定により計算した金額に、第二項に規定する納付すべき税額に百分の十の割合を乗じて計算した金額を加算した金額とする。
art-701-61/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5
In the case falling under paragraph (2), if any of the following items applies, the amount of the additional charge for failure to file prescribed in that paragraph is, notwithstanding the preceding three paragraphs, the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying the tax amount to be paid as prescribed in paragraph (2) by a rate of 10 percent:
machine translation, not official
**一** 申告書の提出期限後のその提出若しくは修正申告書の提出（当該申告書又は修正申告書に係る事業所税について第七百一条の五十八第一項から第三項までの規定による更正又は決定があるべきことを予知してされたものに限る。次号及び第三号において同じ。）又は同条第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、事業所税について、不申告加算金（次項の規定の適用があるものを除く。次号において同じ。）又は重加算金（次条第三項第一号において「不申告加算金等」という。）を徴収されたことがある場合
art-701-61/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5/item-1
In the case where, during the period up to the day five years before the day preceding the day on which the return was filed after the deadline for filing or the amended return was filed (limited to a return or amended return filed with foreknowledge that a reassessment or determination under Article 701-58, paragraphs (1) to (3) would be made regarding the business office tax relating to that return or amended return; the same applies in the following item and item (iii)), or a reassessment or determination under paragraphs (1) to (3) of that Article was made, an additional charge for failure to file (excluding one to which the following paragraph applies; the same applies in the following item) or a substantial additional charge (referred to as "additional charge for failure to file, etc." in Article 701-62, paragraph (3), item (i)) has been collected with respect to business office tax
machine translation, not official
**二** 申告書の提出期限後のその提出若しくは修正申告書の提出又は第七百一条の五十八第一項から第三項までの規定による更正若しくは決定に係る事業年度の開始の日の属する年の前年及び前々年に開始した事業年度に係る法人の行う事業に対して課する事業所税について、不申告加算金若しくは重加算金（次条第二項の規定の適用があるものに限る。）（以下この項及び次条第三項において「特定不申告加算金等」という。）を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-701-61/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5/item-2
In the case where an additional charge for failure to file or a substantial additional charge (limited to one to which Article 701-62, paragraph (2) applies) (hereinafter referred to as "specified additional charge for failure to file, etc." in this paragraph and Article 701-62, paragraph (3)) has been collected with respect to business office tax imposed on a business conducted by a corporation for a business year that began in the year preceding, or the year before the year preceding, the year containing the first day of the business year relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 701-58, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**三** 申告書の提出期限後のその提出若しくは修正申告書の提出又は第七百一条の五十八第一項から第三項までの規定による更正若しくは決定に係る個人に係る課税期間の初日の属する年の前年及び前々年に個人に係る課税期間が開始した個人の行う事業に対して課する事業所税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-701-61/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5/item-3
In the case where a specified additional charge for failure to file, etc. has been collected with respect to business office tax imposed on a business conducted by an individual whose taxation period began in the year preceding, or the year before the year preceding, the year containing the first day of the taxation period of the individual relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 701-58, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第六項** 申告書の提出期限後にその提出があつた場合又は修正申告書の提出があつた場合において、その提出が当該申告書又は修正申告書に係る事業所税について第七百一条の五十八第一項から第三項までの規定による更正又は決定があるべきことを予知してされたものでないときは、当該申告書又は修正申告書に係る税額に係る第二項に規定する不申告加算金額は、同項から第四項までの規定にかかわらず、当該税額に百分の五の割合を乗じて計算した金額に相当する額とする。
art-701-61/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-6
In the case where a return is filed after the deadline for filing or an amended return is filed, if the filing was not made with foreknowledge that a reassessment or determination under Article 701-58, paragraphs (1) to (3) would be made regarding the business office tax relating to that return or amended return, the amount of additional charge for failure to file prescribed in paragraph (2) on the tax amount relating to that return or amended return is, notwithstanding paragraphs (2) to (4), to be an amount equivalent to the amount calculated by multiplying that tax amount by a rate of 5 percent.
machine translation, not official
**第七項** 指定都市等の長は、第一項の規定により徴収すべき過少申告加算金額又は第二項の規定により徴収すべき不申告加算金額を決定した場合には、遅滞なく、納税者に通知しなければならない。
art-701-61/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-7
The head of a designated city, etc. must, without delay, notify the taxpayer when the head has determined the amount of additional charge for understatement to be collected under paragraph (1) or the amount of additional charge for failure to file to be collected under paragraph (2).
machine translation, not official
**第八項** 第二項の規定は、第六項の規定に該当する申告書の提出があつた場合において、その提出が、申告書の提出期限までに提出する意思があつたと認められる場合として政令で定める場合に該当して行われたものであり、かつ、申告書の提出期限から一月を経過する日までに行われたものであるときは、適用しない。
art-701-61/par-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-8
The provisions of paragraph (2) do not apply where the return falling under paragraph (6) was filed in a case specified by Cabinet Order as one in which it is found that there was an intention to file by the deadline for filing, and was filed by the day on which one month elapses from the deadline for filing.
machine translation, not official
### 第七百一条の六十二（事業所税の重加算金） — Substantial Additional Charges on Business Office Tax
caption: machine translation, not official
art-701-62 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62
**第一項** 前条第一項の規定に該当する場合において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書、修正申告書又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、指定都市等の長は、政令で定めるところにより、前条第一項に規定する過少申告加算金額に代えて、その計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-701-62/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-1
In the case falling under paragraph (1) of the preceding Article, if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and files a return, an amended return or the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to as the "written request for reassessment" in the following paragraph) based on the facts so concealed or disguised, the head of the designated city, etc. must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax deficiency due to reassessment, or the tax amount increased by the amended return, that is to be the basis for that calculation, by a rate of 35 percent.
machine translation, not official
**第二項** 前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者が課税標準額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて、申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、修正申告書を提出し、若しくは更正請求書を提出したときは、指定都市等の長は、同項に規定する不申告加算金額に代えて、その計算の基礎となるべき税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
art-701-62/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
In the case falling under paragraph (2) of the preceding Article (excluding the case where the proviso to that paragraph applies), if a taxpayer conceals or disguises all or part of the facts that are to be the basis for calculating the amount of the tax base, and, based on the facts so concealed or disguised, does not file a return by the deadline for filing, or files a return after the deadline for filing, files an amended return, or files a written request for reassessment, the head of the designated city, etc. must, in lieu of the amount of additional charge for failure to file prescribed in that paragraph, collect an amount of substantial additional charge equivalent to the amount calculated by multiplying the tax amount that is to be the basis for that calculation by a rate of 40 percent.
machine translation, not official
**第三項** 前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき更正による不足税額又は修正申告により増加した税額に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
art-701-62/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3
In the case falling under the preceding two paragraphs, if any of the following items (item (i) in the case falling under paragraph (1)) applies, the amount of substantial additional charge prescribed in the preceding two paragraphs is, notwithstanding those provisions, to be the amount obtained by adding, to the amount calculated under those provisions, the amount calculated by multiplying, by a rate of 10 percent, the tax deficiency due to reassessment or the tax amount increased by the amended return that is to be the basis for calculation prescribed in paragraph (1) in the case falling under paragraph (1), or the tax amount that is to be the basis for calculation prescribed in paragraph (2) in the case falling under paragraph (2), respectively.
machine translation, not official
**一** 前二項に規定する課税標準額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、修正申告書の提出又は第七百一条の五十八第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、事業所税について、不申告加算金等を徴収されたことがある場合
art-701-62/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3/item-1
In the case where, during the period up to the day five years before the day preceding the day on which, based on the concealed or disguised facts that are to be the basis for calculating the amount of the tax base prescribed in the preceding two paragraphs, the return was filed after the deadline for filing, the amended return was filed, or a reassessment or determination under Article 701-58, paragraphs (1) to (3) was made, an additional charge for failure to file, etc. has been collected with respect to business office tax
machine translation, not official
**二** 申告書の提出期限後のその提出、修正申告書の提出又は第七百一条の五十八第一項から第三項までの規定による更正若しくは決定に係る事業年度の開始の日の属する年の前年及び前々年に開始した事業年度に係る法人の行う事業に対して課する事業所税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-701-62/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3/item-2
In the case where a specified additional charge for failure to file, etc. has been collected with respect to business office tax imposed on a business conducted by a corporation for a business year that began in the year preceding, or the year before the year preceding, the year containing the first day of the business year relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 701-58, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**三** 申告書の提出期限後のその提出、修正申告書の提出又は第七百一条の五十八第一項から第三項までの規定による更正若しくは決定に係る個人に係る課税期間の初日の属する年の前年及び前々年に個人に係る課税期間が開始した個人の行う事業に対して課する事業所税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
art-701-62/par-3/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3/item-3
In the case where a specified additional charge for failure to file, etc. has been collected with respect to business office tax imposed on a business conducted by an individual whose taxation period began in the year preceding, or the year before the year preceding, the year containing the first day of the taxation period of the individual relating to the return filed after the deadline for filing, the amended return filed, or a reassessment or determination under Article 701-58, paragraphs (1) to (3), or it is found that a determination should be made regarding a specified additional charge for failure to file, etc.
machine translation, not official
**第四項** 指定都市等の長は、前三項の規定に該当する場合において、申告書又は修正申告書の提出について前条第一項ただし書又は第六項に規定する理由があるときは、当該申告により納付すべき税額又は当該修正申告により増加した税額を基礎として計算した重加算金額を徴収しない。
art-701-62/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-4
In the case falling under the preceding three paragraphs, if there are grounds prescribed in the proviso to paragraph (1) or paragraph (6) of the preceding Article with respect to the filing of the return or amended return, the head of the designated city, etc. does not collect the amount of substantial additional charge calculated on the basis of the tax amount payable under that return or the tax amount increased by that amended return.
machine translation, not official
**第五項** 指定都市等の長は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、納税者に通知しなければならない。
art-701-62/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-5
When the head of a designated city, etc. has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the head must, without delay, notify the taxpayer.
machine translation, not official
## 第四款 督促及び滞納処分 — Subsection 4 Demand and Delinquent Tax Collection Procedures
heading: machine translation, not official
ch-4/sec-5/subsec-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#ch-4/sec-5/subsec-4
### 第七百一条の六十三（事業所税に係る督促） — Demand regarding Business Office Tax
caption: machine translation, not official
art-701-63 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-63
**第一項** 納税者が納期限（更正又は決定があつた場合には、不足税額の納期限。以下本条及び第七百一条の六十五第三項において同じ。）までに事業所税に係る地方団体の徴収金を完納しない場合には、指定都市等の徴税吏員は、納期限後二十日以内に、督促状を発しなければならない。ただし、繰上徴収をする場合は、この限りでない。
art-701-63/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-63/par-1
If a taxpayer does not pay in full the local government levies relating to business office tax by the due date for payment (where a reassessment or determination has been made, the due date for payment of the tax deficiency; the same applies hereinafter in this Article and Article 701-65, paragraph (3)), a tax collection official of the designated city, etc. must issue a demand letter within 20 days after the due date for payment; provided, however, that this does not apply in the case of advance collection.
machine translation, not official
**第二項** 特別の事情がある指定都市等においては、当該指定都市等の条例で、前項に規定する期間と異なる期間を定めることができる。
art-701-63/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-63/par-2
In a designated city, etc. with special circumstances, a period different from that prescribed in the preceding paragraph may be specified by the Municipal Ordinance of that designated city, etc.
machine translation, not official
### 第七百一条の六十四（事業所税に係る督促手数料） — Demand Fees on Business Office Tax
caption: machine translation, not official
art-701-64 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-64
**第一項** 指定都市等の徴税吏員は、督促状を発した場合には、当該指定都市等の条例の定めるところによつて、手数料を徴収することができる。
art-701-64/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-64/par-1
When a tax collection official of a designated city, etc. has issued a demand letter, the official may collect a fee in accordance with the provisions of the Municipal Ordinance of that designated city, etc.
machine translation, not official
### 第七百一条の六十五（事業所税に係る滞納処分） — Delinquent Tax Collection Procedures for Business Office Tax
caption: machine translation, not official
art-701-65 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65
**第一項** 事業所税に係る滞納者が次の各号の一に該当するときは、指定都市等の徴税吏員は、当該事業所税に係る地方団体の徴収金につき、滞納者の財産を差し押えなければならない。
art-701-65/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1
If a person delinquent in payment of business office tax falls under any one of the following items, a tax collection official of the designated city, etc. must seize the property of the person delinquent in payment with respect to the local government levies relating to that business office tax.
machine translation, not official
**一** 滞納者が督促を受け、その督促状を発した日から起算して十日を経過した日までにその督促に係る事業所税に係る地方団体の徴収金を完納しないとき。
art-701-65/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1/item-1
The person delinquent in payment has received a demand and has not paid in full the local government levies relating to the business office tax that are the subject of the demand by the day on which 10 days have elapsed counting from the day on which the demand letter was issued.
machine translation, not official
**二** 滞納者が繰上徴収に係る告知により指定された納期限までに事業所税に係る地方団体の徴収金を完納しないとき。
art-701-65/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1/item-2
The person delinquent in payment has not paid in full the local government levies relating to the business office tax by the due date for payment designated in the notice concerning advance collection.
machine translation, not official
**第二項** 第二次納税義務者又は保証人について前項の規定を適用する場合には、同項第一号中「督促状」とあるのは、「納付の催告書」とする。
art-701-65/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-2
When the preceding paragraph is applied to a secondary taxpayer or guarantor, the term "demand letter" in item (i) of that paragraph is to read "written reminder to pay".
machine translation, not official
**第三項** 事業所税に係る地方団体の徴収金の納期限後第一項第一号に規定する十日を経過した日までに、督促を受けた滞納者につき第十三条の二第一項各号の一に該当する事実が生じたときは、指定都市等の徴税吏員は、直ちにその財産を差し押えることができる。
art-701-65/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-3
If, after the due date for payment of the local government levies relating to business office tax and by the day on which the 10 days prescribed in paragraph (1), item (i) have elapsed, a fact falling under any one of the items of Article 13-2, paragraph (1) arises with respect to a person delinquent in payment who has received a demand, a tax collection official of the designated city, etc. may seize that person's property immediately.
machine translation, not official
**第四項** 滞納者の財産につき強制換価手続が行われた場合には、指定都市等の徴税吏員は、執行機関（破産法第百十四条第一号に掲げる請求権に係る事業所税に係る地方団体の徴収金の交付要求を行う場合には、その交付要求に係る破産事件を取り扱う裁判所）に対し、滞納に係る事業所税に係る地方団体の徴収金につき、交付要求をしなければならない。
art-701-65/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-4
If a compulsory liquidation procedure has been carried out with respect to the property of a person delinquent in payment, a tax collection official of the designated city, etc. must make a request for share distribution, with respect to the local government levies relating to the business office tax that are in arrears, to the enforcement agency (where making a request for share distribution of the local government levies relating to the business office tax relating to a claim listed in Article 114, item (i) of the Bankruptcy Act, the court handling the bankruptcy case relating to that request for share distribution).
machine translation, not official
**第五項** 指定都市等の徴税吏員は、第一項から第三項までの規定により差押えをすることができる場合において、滞納者の財産で国税徴収法第八十六条第一項各号に掲げるものにつき、既に他の地方団体の徴収金若しくは国税の滞納処分又はこれらの滞納処分の例による処分による差押えがされているときは、当該財産についての交付要求は、参加差押えによりすることができる。
art-701-65/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-5
Where a tax collection official of a designated city, etc. is able to effect seizure under paragraphs (1) to (3), if, with respect to property of the person delinquent in payment that is set forth in the items of Article 86, paragraph (1) of the National Tax Collection Act, seizure has already been effected by a delinquent tax collection procedure for other local government levies or national tax, or by a disposition carried out in accordance with the rules for those delinquent tax collection procedures, a request for share distribution for that property may be made by participatory seizure.
machine translation, not official
**第六項** 前各項に定めるもののほか、事業所税に係る地方団体の徴収金の滞納処分については、国税徴収法に規定する滞納処分の例による。
art-701-65/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
In addition to what is provided in the preceding paragraphs, the delinquent tax collection procedure for the local government levies relating to business office tax is carried out in accordance with the rules for the delinquent tax collection procedure prescribed in the National Tax Collection Act.
machine translation, not official
**第七項** 前各項の規定による処分は、当該指定都市等の区域外においても行うことができる。
art-701-65/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-7
A disposition under the preceding paragraphs may also be carried out outside the area of the designated city, etc.
machine translation, not official
### 第七百一条の六十六（事業所税に係る滞納処分に関する罪） — Offenses Relating to Delinquent Tax Collection Procedures for Business Office Tax
caption: machine translation, not official
art-701-66 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66
**第一項** 事業所税の納税者が滞納処分の執行を免れる目的でその財産を隠蔽し、損壊し、若しくは指定都市等の不利益に処分し、その財産に係る負担を偽つて増加する行為をし、又はその現状を改変して、その財産の価額を減損し、若しくはその滞納処分に係る滞納処分費を増大させる行為をしたときは、その者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-701-66/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-1
If a taxpayer of business office tax, for the purpose of evading the execution of a delinquent tax collection procedure, conceals or damages property, disposes of it to the detriment of the designated city, etc., falsely increases the encumbrances on it, or alters its condition so as to reduce its value, or increases the expenses for the delinquent tax collection procedure relating to that delinquent tax collection procedure, that person is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 納税者の財産を占有する第三者が納税者に滞納処分の執行を免れさせる目的で前項の行為をしたときも、同項と同様とする。
art-701-66/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-2
The same applies where a third party in possession of the property of a taxpayer commits an act referred to in the preceding paragraph for the purpose of enabling the taxpayer to evade the execution of a delinquent tax collection procedure.
machine translation, not official
**第三項** 情を知つて前二項の行為につき納税者又はその財産を占有する第三者の相手方となつたときは、その相手方としてその違反行為をした者は、二年以下の拘禁刑若しくは百五十万円以下の罰金に処し、又はこれを併科する。
art-701-66/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-3
If a person, knowing the circumstances, becomes the counterparty of the taxpayer or of the third party in possession of the property in an act referred to in the preceding two paragraphs, the person who committed the violation as the counterparty is to be punished by imprisonment for not more than two years or a fine of not more than 1,500,000 yen, or both.
machine translation, not official
**第四項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前三項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、当該各項の罰金刑を科する。
art-701-66/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-4
If a representative of a corporation, or an agent, employee or other worker of a corporation or a person, commits a violation prescribed in the preceding three paragraphs in connection with the business or property of that corporation or person, then in addition to punishing the offender, the fine prescribed in the relevant paragraphs is imposed on that corporation or person.
machine translation, not official
**第五項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-66/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-5
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の六十六の二（国税徴収法の例による事業所税に係る滞納処分に関する移転命令違反の罪） — Offense of Violating a Transfer Order in Delinquent Tax Collection Procedures for Business Office Tax Carried Out in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-701-66-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2
**第一項** 第七百一条の六十五第六項の場合において、正当な理由がなく、国税徴収法第七十二条の二第一項ただし書の規定の例により行う指定都市等の徴税吏員の命令に違反したときは、その違反行為をした者は、三年以下の拘禁刑若しくは二百五十万円以下の罰金に処し、又はこれを併科する。
art-701-66-2/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2/par-1
In the case of Article 701-65, paragraph (6), where a person violates, without justifiable grounds, an order of a tax collection official of a designated city, etc. issued in accordance with the rules of the proviso to Article 72-2, paragraph (1) of the National Tax Collection Act, the person who committed the violation is to be punished by imprisonment for not more than three years or a fine of not more than 2,500,000 yen, or both.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-701-66-2/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2/par-2
If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-66-2/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の六十七（国税徴収法の例による事業所税に係る滞納処分に関する検査拒否等の罪） — Offenses of Refusing Inspection, etc. Relating to Delinquent Tax Collection Procedures for Business Office Tax in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-701-67 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67
**第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
art-701-67/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-1
In a case that falls under any of the following items, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
machine translation, not official
**一** 第七百一条の六十五第六項の場合において、国税徴収法第百四十一条の規定の例により行う指定都市等の徴税吏員の質問に対して答弁をせず、又は偽りの陳述をしたとき。
art-701-67/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-1/item-1
In the case of Article 701-65, paragraph (6), when a person fails to answer, or makes a false statement in response to, questions put by a tax collection official of the designated city, etc. in accordance with the rules of Article 141 of the National Tax Collection Act.
machine translation, not official
**二** 第七百一条の六十五第六項の場合において、国税徴収法第百四十一条の規定の例により行う指定都市等の徴税吏員の帳簿書類（同条に規定する帳簿書類をいう。次号において同じ。）その他の物件の検査を拒み、妨げ、又は忌避したとき。
art-701-67/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-1/item-2
In the case of Article 701-65, paragraph (6), when a person refuses, obstructs or evades an inspection by a tax collection official of the designated city, etc., conducted in accordance with the rules of Article 141 of the National Tax Collection Act, of books and documents (meaning the books and documents prescribed in Article 141 of that Act; the same applies in the following item) or other articles.
machine translation, not official
**三** 第七百一条の六十五第六項の場合において、国税徴収法第百四十一条の規定の例により行う指定都市等の徴税吏員の物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。
art-701-67/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-1/item-3
In the case of Article 701-65, paragraph (6), when a person, without justifiable grounds, fails to comply with a request by a tax collection official of the designated city, etc., made in accordance with the rules of Article 141 of the National Tax Collection Act, to present or submit articles, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records.
machine translation, not official
**第二項** 法人の代表者又は法人若しくは人の代理人、使用人その他の従業者がその法人又は人の業務又は財産に関して前項の違反行為をした場合には、その行為者を罰するほか、その法人又は人に対し、同項の罰金刑を科する。
art-701-67/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-2
Where a representative of a corporation, or an agent, employee or other worker of a corporation or person, has committed a violation set forth in the preceding paragraph in connection with the business or property of that corporation or person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or person.
machine translation, not official
**第三項** 人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
art-701-67/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-3
Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
machine translation, not official
### 第七百一条の六十八（国税徴収法の例による事業所税に係る滞納処分に関する虚偽の陳述の罪） — Offense of False Statements Relating to Delinquent Tax Collection Procedures for Business Office Tax in Accordance with the Rules of the National Tax Collection Act
caption: machine translation, not official
art-701-68 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-68
**第一項** 第七百一条の六十五第六項の場合において、国税徴収法第九十九条の二（同法第百九条第四項において準用する場合を含む。）の規定の例により指定都市等の長に対して陳述すべき事項について虚偽の陳述をした者は、六月以下の拘禁刑又は五十万円以下の罰金に処する。
art-701-68/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-68/par-1
In the case of Article 701-65, paragraph (6), a person who makes a false statement on a matter that is to be stated to the head of the designated city, etc. in accordance with the rules of Article 99-2 of the National Tax Collection Act (including as applied mutatis mutandis under Article 109, paragraph (4) of that Act) is to be punished by imprisonment for not more than six months or a fine of not more than 500,000 yen.
machine translation, not official
### 第七百一条の六十九から第七百一条の七十二まで 〔削除 / repealed〕
art-701-69-to-701-72 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-69-to-701-72
**第一項** 削除
art-701-69-to-701-72/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-69-to-701-72/par-1
## 第五款 使途等 — Subsection 5 Use, etc.
heading: machine translation, not official
ch-4/sec-5/subsec-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#ch-4/sec-5/subsec-5
### 第七百一条の七十三（事業所税の使途） — Use of Business Office Tax
caption: machine translation, not official
art-701-73 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73
**第一項** 指定都市等は、当該指定都市等に納付された事業所税額に相当する額から事業所税の徴収に要する費用として総務省令で定める額を控除して得た額を、次に掲げる事業に要する費用に充てなければならない。
art-701-73/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1
A designated city, etc. must apply the amount obtained by deducting, from an amount equivalent to the amount of business office tax paid to that designated city, etc., the amount specified by Order of the Ministry of Internal Affairs and Communications as the cost of collecting the business office tax, to the costs of the following projects.
machine translation, not official
**一** 道路、都市高速鉄道、駐車場その他の交通施設の整備事業
art-701-73/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-1
Projects for the development of transportation facilities such as roads, urban high-speed railways and parking lots
machine translation, not official
**二** 公園、緑地その他の公共空地の整備事業
art-701-73/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-2
Projects for the development of public open spaces such as parks and green spaces
machine translation, not official
**三** 水道、下水道、廃棄物処理施設その他の供給施設又は処理施設の整備事業
art-701-73/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-3
Projects for the development of supply facilities or treatment facilities such as water supply, sewerage and waste treatment facilities
machine translation, not official
**四** 河川その他の水路の整備事業
art-701-73/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-4
Projects for the development of rivers and other waterways
machine translation, not official
**五** 学校、図書館その他の教育文化施設の整備事業
art-701-73/par-1/item-5 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-5
Projects for the development of educational and cultural facilities such as schools and libraries
machine translation, not official
**六** 病院、保育所その他の医療施設又は社会福祉施設の整備事業
art-701-73/par-1/item-6 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-6
Projects for the development of medical facilities or social welfare facilities such as hospitals and day care centers
machine translation, not official
**七** 公害防止に関する事業
art-701-73/par-1/item-7 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-7
Projects relating to pollution prevention
machine translation, not official
**八** 防災に関する事業
art-701-73/par-1/item-8 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-8
Projects relating to disaster prevention
machine translation, not official
**九** 前各号に掲げるもののほか、市街地開発事業その他の都市環境の整備及び改善に必要な事業で政令で定めるもの
art-701-73/par-1/item-9 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-9
In addition to what is set forth in the preceding items, projects specified by Cabinet Order that are necessary for the development and improvement of the urban environment, such as urban area development projects
machine translation, not official
### 第七百一条の七十四（指定都市等でなくなつた場合等の特例） — Special Provisions in the Case Where a City Ceases to Be a Designated City, etc.
caption: machine translation, not official
art-701-74 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-74
**第一項** 指定都市等であつた市が指定都市等に該当しなくなつた場合において、当該該当しなくなつた際において当該指定都市等に申告納付すべき事業所税額があるときの当該事業所税額に係る本節の規定の適用に関する特例その他指定都市等であつた市が指定都市等に該当しなくなり、若しくは指定都市等に該当しない市が新たに指定都市等となり、又は指定都市等の区域に係る廃置分合若しくは境界の変更があつた場合における事業所税の賦課徴収に関し必要な経過措置は、政令で定める。
art-701-74/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-74/par-1
Special provisions concerning the application of the provisions of this Section to the amount of business office tax where, in the case where a city that was a designated city, etc. has ceased to fall under a designated city, etc., there is an amount of business office tax to be filed and paid to that designated city, etc. at the time it so ceased to fall under it, and other transitional measures necessary for the assessment and collection of business office tax in the case where a city that was a designated city, etc. has ceased to fall under a designated city, etc., a city that does not fall under a designated city, etc. has newly become a designated city, etc., or there has been an abolition, establishment, division or merger of, or a change in the boundaries of, the area of a designated city, etc., are specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-701-31/par-1/item-1/sub-1: 地方自治法第二百五十二条の十九第一項 → e-Gov law 322AC0000000067, 第二百五十二条の十九第一項 (Article 252-19, paragraph (1)), art-252-19/par-1 — not held in this collection
- art-701-31/par-1/item-1/sub-2: 首都圏整備法第二条第三項 → e-Gov law 331AC0000000083, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-701-31/par-1/item-1/sub-2: 近畿圏整備法第二条第三項 → e-Gov law 338AC0000000129, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-701-31/par-1/item-5: 次項 → 地方税法 第七百一条の三十一第二項 (Article 701-31, paragraph (2)), art-701-31/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-2
- art-701-31/par-1/item-5: この号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-5
- art-701-31/par-1/item-5: 第七百一条の四十三 → 地方税法 第七百一条の四十三 (Article 701-43), art-701-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43
- art-701-31/par-1/item-5: 第三百十三条第四項 → 地方税法 第三百十三条第四項 (Article 313, paragraph (4)), art-313/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-4
- art-701-31/par-1/item-5: 同条第五項 → 地方税法 第三百十三条第五項 (Article 313, paragraph (5)), art-313/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-1/from-art-313#art-313/par-5
- art-701-31/par-1/item-6: 第三百四十一条第三号 → 地方税法 第三百四十一条第一項第三号 (Article 341, paragraph (1), item (iii)), art-341/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-3/sec-2/from-art-341#art-341/par-1/item-3
- art-701-31/par-1/item-7: 第七十二条の十三 → 地方税法 第七十二条の十三 (Article 72-13), art-72-13 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-2/sec-2/from-art-72-12#art-72-13
- art-701-31/par-2: 前項第五号 → 地方税法 第七百一条の三十一第一項第五号 (Article 701-31, paragraph (1), item (v)), art-701-31/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-31/par-1/item-5
- art-701-32/par-2: 本項 → 地方税法 第七百一条の三十二第二項 (Article 701-32, paragraph (2)), art-701-32/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-30#art-701-32/par-2
- art-701-34/par-1: 法人税法第二条第五号 → 法人税法 第二条第一項第五号 (Article 2, paragraph (1), item (v)), art-2/par-1/item-5 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-5 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-5
- art-701-34/par-2: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-6 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-6
- art-701-34/par-2: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection
- art-701-34/par-2: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-34/par-3/item-3: 博物館法第二条第一項 → e-Gov law 326AC1000000285, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-701-34/par-3/item-3: 第十号の四 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-4
- art-701-34/par-3/item-4: 公衆浴場法（昭和二十三年法律第百三十九号）第一条第一項 → e-Gov law 323AC0000000139, 第一条第一項 (Article 1, paragraph (1)), art-1/par-1 — not held in this collection
- art-701-34/par-3/item-5: と畜場法（昭和二十八年法律第百十四号）第三条第二項 → e-Gov law 328AC0000000114, 第三条第二項 (Article 3, paragraph (2)), art-3/par-2 — not held in this collection
- art-701-34/par-3/item-6: 化製場等に関する法律（昭和二十三年法律第百四十号）第一条第三項 → e-Gov law 323AC0000000140, 第一条第三項 (Article 1, paragraph (3)), art-1/par-3 — not held in this collection
- art-701-34/par-3/item-7: 水道法（昭和三十二年法律第百七十七号）第三条第八項 → e-Gov law 332AC0000000177, 第三条第八項 (Article 3, paragraph (8)), art-3/par-8 — not held in this collection
- art-701-34/par-3/item-8: 廃棄物の処理及び清掃に関する法律第七条第一項 → e-Gov law 345AC0000000137, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-34/par-3/item-8: 第六項 → e-Gov law 345AC0000000137, 第七条第六項 (Article 7, paragraph (6)), art-7/par-6 — not held in this collection
- art-701-34/par-3/item-8: 同法第九条の八第一項 → e-Gov law 345AC0000000137, 第九条の八第一項 (Article 9-8, paragraph (1)), art-9-8/par-1 — not held in this collection
- art-701-34/par-3/item-9: 医療法第一条の五第一項 → 医療法 第一条の五第一項 (Article 1-5, paragraph (1)), art-1-5/par-1 — https://japanlaw.org/ja/medical-care-act/art-1-5/par-1 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-1
- art-701-34/par-3/item-9: 同条第二項 → 医療法 第一条の五第二項 (Article 1-5, paragraph (2)), art-1-5/par-2 — https://japanlaw.org/ja/medical-care-act/art-1-5/par-2 · https://japanlaw.org/l/323AC0000000205/art-1-5/par-2
- art-701-34/par-3/item-9: 介護保険法第八条第二十七項 → 介護保険法 第八条第二十八項 (Article 8, paragraph (28)), art-8/par-28 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-28 · https://japanlaw.org/l/409AC0000000123/art-8/par-28
- art-701-34/par-3/item-9: 同条第二十八項 → 介護保険法 第八条第二十九項 (Article 8, paragraph (29)), art-8/par-29 — https://japanlaw.org/ja/long-term-care-insurance-act/art-8/par-29 · https://japanlaw.org/l/409AC0000000123/art-8/par-29
- art-701-34/par-3/item-10: 生活保護法第三十八条第一項 → 生活保護法 第三十八条第一項 (Article 38, paragraph (1)), art-38/par-1 — https://japanlaw.org/ja/public-assistance-act/art-38/par-1 · https://japanlaw.org/l/325AC0000000144/art-38/par-1
- art-701-34/par-3/item-10-2: 児童福祉法第六条の三第十項 → e-Gov law 322AC0000000164, 第六条の三第十項 (Article 6-3, paragraph (10)), art-6-3/par-10 — not held in this collection
- art-701-34/par-3/item-10-3: 児童福祉法第七条第一項 → e-Gov law 322AC0000000164, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-34/par-3/item-10-3: 次号 → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-4
- art-701-34/par-3/item-10-5: 老人福祉法第五条の三 → e-Gov law 338AC0000000133, 第五条の三 (Article 5-3), art-5-3 — not held in this collection
- art-701-34/par-3/item-10-6: 障害者の日常生活及び社会生活を総合的に支援するための法律第五条第十一項 → e-Gov law 417AC0000000123, 第五条第十一項 (Article 5, paragraph (11)), art-5/par-11 — not held in this collection
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号 (Article 701-34, paragraph (3), item (x)), art-701-34/par-3/item-10 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の二 (Article 701-34, paragraph (3), item (x-2)), art-701-34/par-3/item-10-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-2
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の三 (Article 701-34, paragraph (3), item (x-3)), art-701-34/par-3/item-10-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-3
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の四 (Article 701-34, paragraph (3), item (x-4)), art-701-34/par-3/item-10-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-4
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の五 (Article 701-34, paragraph (3), item (x-5)), art-701-34/par-3/item-10-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-5
- art-701-34/par-3/item-10-7: 第十号から前号まで → 地方税法 第七百一条の三十四第三項第十号の六 (Article 701-34, paragraph (3), item (x-6)), art-701-34/par-3/item-10-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-10-6
- art-701-34/par-3/item-10-7: 社会福祉法第二条第一項 → e-Gov law 326AC0000000045, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-701-34/par-3/item-10-8: 介護保険法第百十五条の四十六第一項 → 介護保険法 第百十五条の四十六第一項 (Article 115-46, paragraph (1)), art-115-46/par-1 — https://japanlaw.org/ja/long-term-care-insurance-act/art-115-46/par-1 · https://japanlaw.org/l/409AC0000000123/art-115-46/par-1
- art-701-34/par-3/item-10-9: 児童福祉法第六条の三第九項 → e-Gov law 322AC0000000164, 第六条の三第九項 (Article 6-3, paragraph (9)), art-6-3/par-9 — not held in this collection
- art-701-34/par-3/item-10-9: 同条第十一項 → e-Gov law 322AC0000000164, 第六条の三第十一項 (Article 6-3, paragraph (11)), art-6-3/par-11 — not held in this collection
- art-701-34/par-3/item-10-9: 同条第十二項 → e-Gov law 322AC0000000164, 第六条の三第十二項 (Article 6-3, paragraph (12)), art-6-3/par-12 — not held in this collection
- art-701-34/par-3/item-14: 卸売市場法第二条第二項 → e-Gov law 346AC0000000035, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-34/par-3/item-16: 電気事業法第二条第一項第八号 → e-Gov law 339AC0000000170, 第二条第一項第八号 (Article 2, paragraph (1), item (viii)), art-2/par-1/item-8 — not held in this collection
- art-701-34/par-3/item-16: 同項第十号 → e-Gov law 339AC0000000170, 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — not held in this collection
- art-701-34/par-3/item-16: 同項第十一号の二 → e-Gov law 339AC0000000170, 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — not held in this collection
- art-701-34/par-3/item-16: 同項第十四号 → e-Gov law 339AC0000000170, 第二条第一項第十四号 (Article 2, paragraph (1), item (xiv)), art-2/par-1/item-14 — not held in this collection
- art-701-34/par-3/item-16: 同項第十五号の三 → e-Gov law 339AC0000000170, 第二条第一項第十五号の三 (Article 2, paragraph (1), item (xv-3)), art-2/par-1/item-15-3 — not held in this collection
- art-701-34/par-3/item-17: ガス事業法第二条第五項 → e-Gov law 329AC0000000051, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-701-34/par-3/item-17: 同条第九項 → e-Gov law 329AC0000000051, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-701-34/par-3/item-17: 同条第六項 → e-Gov law 329AC0000000051, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-18: 独立行政法人中小企業基盤整備機構法第十五条第一項第三号 → e-Gov law 414AC0000000147, 第十五条第一項第三号 (Article 15, paragraph (1), item (iii)), art-15/par-1/item-3 — not held in this collection
- art-701-34/par-3/item-19/sub-1: 総合特別区域法（平成二十三年法律第八十一号）第二条第二項第五号 → e-Gov law 423AC0000000081, 第二条第二項第五号 (Article 2, paragraph (2), item (v)), art-2/par-2/item-5 — not held in this collection
- art-701-34/par-3/item-19/sub-2: 総合特別区域法第二条第三項第五号 → e-Gov law 423AC0000000081, 第二条第三項第五号 (Article 2, paragraph (3), item (v)), art-2/par-3/item-5 — not held in this collection
- art-701-34/par-3/item-20: 鉄道事業法第七条第一項 → e-Gov law 361AC0000000092, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-34/par-3/item-20: 軌道法第四条 → e-Gov law 210AC0000000076, 第四条 (Article 4), art-4 — not held in this collection
- art-701-34/par-3/item-21: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-21: 貨物自動車運送事業法（平成元年法律第八十三号）第二条第二項 → e-Gov law 401AC0000000083, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-34/par-3/item-21: 貨物利用運送事業法（平成元年法律第八十二号）第二条第六項 → e-Gov law 401AC0000000082, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-21: 同条第四項 → e-Gov law 401AC0000000082, 第二条第四項 (Article 2, paragraph (4)), art-2/par-4 — not held in this collection
- art-701-34/par-3/item-21: 同条第八項 → e-Gov law 401AC0000000082, 第二条第八項 (Article 2, paragraph (8)), art-2/par-8 — not held in this collection
- art-701-34/par-3/item-21: 同条第三項 → e-Gov law 401AC0000000082, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-701-34/par-3/item-22: 自動車ターミナル法（昭和三十四年法律第百三十六号）第二条第六項 → e-Gov law 334AC0000000136, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-24: 電気通信事業法（昭和五十九年法律第八十六号）第二条第三号 → e-Gov law 359AC0000000086, 第二条第一項第三号 (Article 2, paragraph (1), item (iii)), art-2/par-1/item-3 — not held in this collection
- art-701-34/par-3/item-24: 同条第四号 → e-Gov law 359AC0000000086, 第二条第一項第四号 (Article 2, paragraph (1), item (iv)), art-2/par-1/item-4 — not held in this collection
- art-701-34/par-3/item-24: この号 → 地方税法 第七百一条の三十四第三項第二十四号 (Article 701-34, paragraph (3), item (xxiv)), art-701-34/par-3/item-24 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-24
- art-701-34/par-3/item-25: 民間事業者による信書の送達に関する法律第二条第六項 → e-Gov law 414AC0000000099, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection
- art-701-34/par-3/item-25-2: 日本郵便株式会社法（平成十七年法律第百号）第四条第一項第一号 → e-Gov law 417AC0000000100, 第四条第一項第一号 (Article 4, paragraph (1), item (i)), art-4/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-25-2: 第六号 → e-Gov law 417AC0000000100, 第四条第一項第六号 (Article 4, paragraph (1), item (vi)), art-4/par-1/item-6 — not held in this collection
- art-701-34/par-3/item-27: 駐車場法（昭和三十二年法律第百六号）第二条第二号 → e-Gov law 332AC0000000106, 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — not held in this collection
- art-701-34/par-3/item-28: 道路交通法（昭和三十五年法律第百五号）第二条第一項第十号 → 道路交通法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/road-traffic-act/art-2/par-1/item-10 · https://japanlaw.org/l/335AC0000000105/art-2/par-1/item-10
- art-701-34/par-3/item-28: 同項第十一号の二 → 道路交通法 第二条第一項第十一号の二 (Article 2, paragraph (1), item (xi-2)), art-2/par-1/item-11-2 — https://japanlaw.org/ja/road-traffic-act/art-2/par-1/item-11-2 · https://japanlaw.org/l/335AC0000000105/art-2/par-1/item-11-2
- art-701-34/par-3/item-28: 都市計画法第十一条第一項第一号 → e-Gov law 343AC0000000100, 第十一条第一項第一号 (Article 11, paragraph (1), item (i)), art-11/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-29: 高速道路株式会社法（平成十六年法律第九十九号）第五条第一項第一号 → e-Gov law 416AC0000000099, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-701-34/par-3/item-29: 第二号 → e-Gov law 416AC0000000099, 第五条第一項第二号 (Article 5, paragraph (1), item (ii)), art-5/par-1/item-2 — not held in this collection
- art-701-34/par-3/item-29: 第四号 → e-Gov law 416AC0000000099, 第五条第一項第四号 (Article 5, paragraph (1), item (iv)), art-5/par-1/item-4 — not held in this collection
- art-701-34/par-3/item-29: 第五号 → e-Gov law 416AC0000000099, 第五条第一項第五号 (Article 5, paragraph (1), item (v)), art-5/par-1/item-5 — not held in this collection
- art-701-34/par-4: 消防法（昭和二十三年法律第百八十六号）第十七条第一項 → e-Gov law 323AC1000000186, 第十七条第一項 (Article 17, paragraph (1)), art-17/par-1 — not held in this collection
- art-701-34/par-4: この項 → 地方税法 第七百一条の三十四第四項 (Article 701-34, paragraph (4)), art-701-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-4
- art-701-34/par-4: 同条第三項 → e-Gov law 323AC1000000186, 第十七条第三項 (Article 17, paragraph (3)), art-17/par-3 — not held in this collection
- art-701-34/par-4: 建築基準法第三十五条 → e-Gov law 325AC0000000201, 第三十五条 (Article 35), art-35 — not held in this collection
- art-701-34/par-5: 港湾運送事業法（昭和二十六年法律第百六十一号）第九条第一項 → e-Gov law 326AC0100000161, 第九条第一項 (Article 9, paragraph (1)), art-9/par-1 — not held in this collection
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-2
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第四項 (Article 701-34, paragraph (4)), art-701-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-4
- art-701-34/par-6: 第二項から前項まで → 地方税法 第七百一条の三十四第五項 (Article 701-34, paragraph (5)), art-701-34/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-5
- art-701-34/par-7: 第二項 → 地方税法 第七百一条の三十四第二項 (Article 701-34, paragraph (2)), art-701-34/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-2
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第一項 (Article 701-34, paragraph (1)), art-701-34/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-1
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第三項 (Article 701-34, paragraph (3)), art-701-34/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第四項 (Article 701-34, paragraph (4)), art-701-34/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-4
- art-701-34/par-7: 第一項から第五項まで → 地方税法 第七百一条の三十四第五項 (Article 701-34, paragraph (5)), art-701-34/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-5
- art-701-35/par-1: 第一号 → 地方税法 第七百一条の三十五第一項第一号 (Article 701-35, paragraph (1), item (i)), art-701-35/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-1
- art-701-35/par-1: 第二号 → 地方税法 第七百一条の三十五第一項第二号 (Article 701-35, paragraph (1), item (ii)), art-701-35/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-2
- art-701-35/par-1: 次条第一項第一号 → 地方税法 第七百一条の三十六第一項第一号 (Article 701-36, paragraph (1), item (i)), art-701-36/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1/item-1
- art-701-35/par-1: 第二号 → 地方税法 第七百一条の三十六第一項第二号 (Article 701-36, paragraph (1), item (ii)), art-701-36/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1/item-2
- art-701-35/par-1/item-2: 前号 → 地方税法 第七百一条の三十五第一項第一号 (Article 701-35, paragraph (1), item (i)), art-701-35/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-1
- art-701-35/par-1/item-3: 前二号 → 地方税法 第七百一条の三十五第一項第一号 (Article 701-35, paragraph (1), item (i)), art-701-35/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-1
- art-701-35/par-1/item-3: 前二号 → 地方税法 第七百一条の三十五第一項第二号 (Article 701-35, paragraph (1), item (ii)), art-701-35/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-2
- art-701-35/par-2: 前項第一号 → 地方税法 第七百一条の三十五第一項第一号 (Article 701-35, paragraph (1), item (i)), art-701-35/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-1
- art-701-35/par-2: 本項 → 地方税法 第七百一条の三十五第二項 (Article 701-35, paragraph (2)), art-701-35/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-2
- art-701-35/par-2: 前項第二号 → 地方税法 第七百一条の三十五第一項第二号 (Article 701-35, paragraph (1), item (ii)), art-701-35/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1/item-2
- art-701-35/par-3: 第一項 → 地方税法 第七百一条の三十五第一項 (Article 701-35, paragraph (1)), art-701-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1
- art-701-35/par-4: 第一項 → 地方税法 第七百一条の三十五第一項 (Article 701-35, paragraph (1)), art-701-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1
- art-701-35/par-5: 第一項 → 地方税法 第七百一条の三十五第一項 (Article 701-35, paragraph (1)), art-701-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1
- art-701-35/par-5: 第七百一条の六十五第六項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-35/par-6: 第一項 → 地方税法 第七百一条の三十五第一項 (Article 701-35, paragraph (1)), art-701-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1
- art-701-35/par-6: 第四項 → 地方税法 第七百一条の三十五第四項 (Article 701-35, paragraph (4)), art-701-35/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-4
- art-701-36/par-1/item-1: 前条 → 地方税法 第七百一条の三十五 (Article 701-35), art-701-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35
- art-701-36/par-1/item-2: 前条第一項 → 地方税法 第七百一条の三十五第一項 (Article 701-35, paragraph (1)), art-701-35/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35/par-1
- art-701-36/par-1/item-3: 前条 → 地方税法 第七百一条の三十五 (Article 701-35), art-701-35 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-35
- art-701-36/par-2: 第七百一条の三十八第二項 → 地方税法 第七百一条の三十八第二項 (Article 701-38, paragraph (2)), art-701-38/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38/par-2
- art-701-36/par-2: 第七百一条の五十三第二項 → 地方税法 第七百一条の五十三第二項 (Article 701-53, paragraph (2)), art-701-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53/par-2
- art-701-36/par-2: 第七百一条の五十六第五項 → 地方税法 第七百一条の五十六第五項 (Article 701-56, paragraph (5)), art-701-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-5
- art-701-36/par-2: 第七百一条の六十六第四項 → 地方税法 第七百一条の六十六第四項 (Article 701-66, paragraph (4)), art-701-66/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-4
- art-701-36/par-2: 第七百一条の六十六の二第二項 → 地方税法 第七百一条の六十六の二第二項 (Article 701-66-2, paragraph (2)), art-701-66-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2/par-2
- art-701-36/par-2: 第七百一条の六十七第二項 → 地方税法 第七百一条の六十七第二項 (Article 701-67, paragraph (2)), art-701-67/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-2
- art-701-36/par-2: 前項 → 地方税法 第七百一条の三十六第一項 (Article 701-36, paragraph (1)), art-701-36/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-1
- art-701-36/par-3: 前項 → 地方税法 第七百一条の三十六第二項 (Article 701-36, paragraph (2)), art-701-36/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-36/par-2
- art-701-37/par-1: 本項 → 地方税法 第七百一条の三十七第一項 (Article 701-37, paragraph (1)), art-701-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-1
- art-701-37/par-2: 前項 → 地方税法 第七百一条の三十七第一項 (Article 701-37, paragraph (1)), art-701-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-1
- art-701-38/par-1: 前条第一項 → 地方税法 第七百一条の三十七第一項 (Article 701-37, paragraph (1)), art-701-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-1
- art-701-38/par-1: 同条第二項 → 地方税法 第七百一条の三十七第二項 (Article 701-37, paragraph (2)), art-701-37/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-2
- art-701-38/par-2: 前項 → 地方税法 第七百一条の三十八第一項 (Article 701-38, paragraph (1)), art-701-38/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38/par-1
- art-701-38/par-3: 前項 → 地方税法 第七百一条の三十八第二項 (Article 701-38, paragraph (2)), art-701-38/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-38/par-2
- art-701-39/par-1: 第七百一条の三十七第二項 → 地方税法 第七百一条の三十七第二項 (Article 701-37, paragraph (2)), art-701-37/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-2
- art-701-39/par-1: 同条第一項 → 地方税法 第七百一条の三十七第一項 (Article 701-37, paragraph (1)), art-701-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-1
- art-701-40/par-1: 次項 → 地方税法 第七百一条の四十第二項 (Article 701-40, paragraph (2)), art-701-40/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2
- art-701-40/par-2: 前項 → 地方税法 第七百一条の四十第一項 (Article 701-40, paragraph (1)), art-701-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-1
- art-701-40/par-2/item-1: 第三号 → 地方税法 第七百一条の四十第二項第三号 (Article 701-40, paragraph (2), item (iii)), art-701-40/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2/item-3
- art-701-40/par-2/item-2: 次号 → 地方税法 第七百一条の四十第二項第三号 (Article 701-40, paragraph (2), item (iii)), art-701-40/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2/item-3
- art-701-40/par-3: 前二項 → 地方税法 第七百一条の四十第一項 (Article 701-40, paragraph (1)), art-701-40/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-1
- art-701-40/par-3: 前二項 → 地方税法 第七百一条の四十第二項 (Article 701-40, paragraph (2)), art-701-40/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40/par-2
- art-701-41/par-1: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- art-701-41/par-1: この項 → 地方税法 第七百一条の四十一第一項 (Article 701-41, paragraph (1)), art-701-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-1
- art-701-41/par-1: 法人税法第二条第七号 → 法人税法 第二条第一項第七号 (Article 2, paragraph (1), item (vii)), art-2/par-1/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-7
- art-701-41/par-1: 学校教育法第百二十四条 → 学校教育法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/school-education-act/art-124 · https://japanlaw.org/l/322AC0000000026/art-124
- art-701-41/par-1: 同法第百三十四条第一項 → 学校教育法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/school-education-act/art-134/par-1 · https://japanlaw.org/l/322AC0000000026/art-134/par-1
- art-701-41/par-1: 私立学校法第百五十二条第五項 → e-Gov law 324AC0000000270, 第百五十二条第五項 (Article 152, paragraph (5)), art-152/par-5 — not held in this collection
- art-701-41/par-1: 廃棄物の処理及び清掃に関する法律第十四条第一項 → e-Gov law 345AC0000000137, 第十四条第一項 (Article 14, paragraph (1)), art-14/par-1 — not held in this collection
- art-701-41/par-1: 第六項 → e-Gov law 345AC0000000137, 第十四条第六項 (Article 14, paragraph (6)), art-14/par-6 — not held in this collection
- art-701-41/par-1: 第十四条の四第一項 → e-Gov law 345AC0000000137, 第十四条の四第一項 (Article 14-4, paragraph (1)), art-14-4/par-1 — not held in this collection
- art-701-41/par-1: 第六項 → e-Gov law 345AC0000000137, 第十四条の四第六項 (Article 14-4, paragraph (6)), art-14-4/par-6 — not held in this collection
- art-701-41/par-1: 同法第十五条の四の二第一項 → e-Gov law 345AC0000000137, 第十五条の四の二第一項 (Article 15-4-2, paragraph (1)), art-15-4-2/par-1 — not held in this collection
- art-701-41/par-1: 家畜取引法（昭和三十一年法律第百二十三号）第二条第三項 → e-Gov law 331AC0000000123, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-701-41/par-1: 酒税法（昭和二十八年法律第六号）第二条第一項 → e-Gov law 328AC0000000006, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-701-41/par-1: 旅館業法（昭和二十三年法律第百三十八号）第二条第二項 → 旅館業法 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — https://japanlaw.org/ja/hotel-business-act/art-2/par-2 · https://japanlaw.org/l/323AC0000000138/art-2/par-2
- art-701-41/par-1: 港湾法第二条第五項 → e-Gov law 325AC0000000218, 第二条第五項 (Article 2, paragraph (5)), art-2/par-5 — not held in this collection
- art-701-41/par-1: 同項第五号 → e-Gov law 325AC0000000218, 第二条第五項第五号 (Article 2, paragraph (5), item (v)), art-2/par-5/item-5 — not held in this collection
- art-701-41/par-1: 第七号 → e-Gov law 325AC0000000218, 第二条第五項第七号 (Article 2, paragraph (5), item (vii)), art-2/par-5/item-7 — not held in this collection
- art-701-41/par-1: 第八号の二 → e-Gov law 325AC0000000218, 第二条第五項第八号の二 (Article 2, paragraph (5), item (viii-2)), art-2/par-5/item-8-2 — not held in this collection
- art-701-41/par-1: 同項第六号 → e-Gov law 325AC0000000218, 第二条第五項第六号 (Article 2, paragraph (5), item (vi)), art-2/par-5/item-6 — not held in this collection
- art-701-41/par-1: 第八号 → e-Gov law 325AC0000000218, 第二条第五項第八号 (Article 2, paragraph (5), item (viii)), art-2/par-5/item-8 — not held in this collection
- art-701-41/par-1: 港湾運送事業法第二条第二項 → e-Gov law 326AC0100000161, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-701-41/par-1: 同法第三条第一号 → e-Gov law 326AC0100000161, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-701-41/par-1: 第二号 → e-Gov law 326AC0100000161, 第三条第一項第二号 (Article 3, paragraph (1), item (ii)), art-3/par-1/item-2 — not held in this collection
- art-701-41/par-1: 倉庫業法（昭和三十一年法律第百二十一号）第七条第一項 → e-Gov law 331AC0000000121, 第七条第一項 (Article 7, paragraph (1)), art-7/par-1 — not held in this collection
- art-701-41/par-1: 道路運送法第三条第一号 → e-Gov law 326AC0000000183, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-701-41/par-1: タクシー業務適正化特別措置法（昭和四十五年法律第七十五号）第二条第三項 → e-Gov law 345AC0000000075, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection
- art-701-41/par-1: 第七百一条の三十四第三項第二十三号 → 地方税法 第七百一条の三十四第三項第二十三号 (Article 701-34, paragraph (3), item (xxiii)), art-701-34/par-3/item-23 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34/par-3/item-23
- art-701-41/par-1: 流通業務市街地の整備に関する法律第四条第一項 → e-Gov law 341AC0000000110, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-701-41/par-1: 同法第五条第一項第一号 → e-Gov law 341AC0000000110, 第五条第一項第一号 (Article 5, paragraph (1), item (i)), art-5/par-1/item-1 — not held in this collection
- art-701-41/par-1: 第三号から第五号まで → e-Gov law 341AC0000000110, 第五条第一項第三号 (Article 5, paragraph (1), item (iii)), art-5/par-1/item-3 — not held in this collection
- art-701-41/par-1: 第九号 → e-Gov law 341AC0000000110, 第五条第一項第九号 (Article 5, paragraph (1), item (ix)), art-5/par-1/item-9 — not held in this collection
- art-701-41/par-1: 民間事業者による信書の送達に関する法律第二条第九項 → e-Gov law 414AC0000000099, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection
- art-701-41/par-2: 障害者の雇用の促進等に関する法律（昭和三十五年法律第百二十三号）第四十九条第一項第六号 → 障害者の雇用の促進等に関する法律 第四十九条第一項第六号 (Article 49, paragraph (1), item (vi)), art-49/par-1/item-6 — https://japanlaw.org/ja/employment-of-persons-with-disabilities-act/art-49/par-1/item-6 · https://japanlaw.org/l/335AC0000000123/art-49/par-1/item-6
- art-701-41/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- art-701-41/par-2: この項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-2
- art-701-41/par-3: 前二項 → 地方税法 第七百一条の四十一第一項 (Article 701-41, paragraph (1)), art-701-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-1
- art-701-41/par-3: 前二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-2
- art-701-41/par-4: 第一項 → 地方税法 第七百一条の四十一第一項 (Article 701-41, paragraph (1)), art-701-41/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-1
- art-701-41/par-4: 第二項 → 地方税法 第七百一条の四十一第二項 (Article 701-41, paragraph (2)), art-701-41/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41/par-2
- art-701-43/par-1: 次項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
- art-701-43/par-1: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- art-701-43/par-2: 中小企業団体の組織に関する法律第三条第一項第六号 → e-Gov law 332AC0000000185, 第三条第一項第六号 (Article 3, paragraph (1), item (vi)), art-3/par-1/item-6 — not held in this collection
- art-701-43/par-2: 同項第七号 → e-Gov law 332AC0000000185, 第三条第一項第七号 (Article 3, paragraph (1), item (vii)), art-3/par-1/item-7 — not held in this collection
- art-701-43/par-2: 本項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
- art-701-43/par-2: 第七百一条の三十四 → 地方税法 第七百一条の三十四 (Article 701-34), art-701-34 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-34#art-701-34
- art-701-43/par-3: 前二項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-1
- art-701-43/par-3: 前二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
- art-701-43/par-4: 前項 → 地方税法 第七百一条の四十三第三項 (Article 701-43, paragraph (3)), art-701-43/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-3
- art-701-43/par-4: 第一項 → 地方税法 第七百一条の四十三第一項 (Article 701-43, paragraph (1)), art-701-43/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-1
- art-701-43/par-4: 第二項 → 地方税法 第七百一条の四十三第二項 (Article 701-43, paragraph (2)), art-701-43/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-2
- art-701-43/par-5: 前項 → 地方税法 第七百一条の四十三第四項 (Article 701-43, paragraph (4)), art-701-43/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43/par-4
- art-701-44/par-1: 第七百一条の四十から前条まで → 地方税法 第七百一条の四十 (Article 701-40), art-701-40 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-40
- art-701-44/par-1: 第七百一条の四十から前条まで → 地方税法 第七百一条の四十一 (Article 701-41), art-701-41 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-41
- art-701-44/par-1: 第七百一条の四十から前条まで → 地方税法 第七百一条の四十二 (Article 701-42), art-701-42 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-42
- art-701-44/par-1: 第七百一条の四十から前条まで → 地方税法 第七百一条の四十三 (Article 701-43), art-701-43 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-43
- art-701-46/par-1: 第七百一条の三十七第一項 → 地方税法 第七百一条の三十七第一項 (Article 701-37, paragraph (1)), art-701-37/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-1
- art-701-46/par-1: 同条第二項 → 地方税法 第七百一条の三十七第二項 (Article 701-37, paragraph (2)), art-701-37/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-35#art-701-37/par-2
- art-701-46/par-2: 前項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-1
- art-701-46/par-3: 第一項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-1
- art-701-47/par-2: 前項 → 地方税法 第七百一条の四十七第一項 (Article 701-47, paragraph (1)), art-701-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-1
- art-701-47/par-3: 第一項 → 地方税法 第七百一条の四十七第一項 (Article 701-47, paragraph (1)), art-701-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-1
- art-701-49/par-1: 第七百一条の四十六 → 地方税法 第七百一条の四十六 (Article 701-46), art-701-46 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46
- art-701-49/par-1: 第七百一条の四十七 → 地方税法 第七百一条の四十七 (Article 701-47), art-701-47 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47
- art-701-49/par-1: 第七百一条の五十八第四項 → 地方税法 第七百一条の五十八第四項 (Article 701-58, paragraph (4)), art-701-58/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-4
- art-701-49/par-2: 第七百一条の四十六 → 地方税法 第七百一条の四十六 (Article 701-46), art-701-46 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46
- art-701-49/par-2: 第七百一条の四十七 → 地方税法 第七百一条の四十七 (Article 701-47), art-701-47 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47
- art-701-49/par-2: 前項 → 地方税法 第七百一条の四十九第一項 (Article 701-49, paragraph (1)), art-701-49/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49/par-1
- art-701-49/par-2: 本項 → 地方税法 第七百一条の四十九第二項 (Article 701-49, paragraph (2)), art-701-49/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49/par-2
- art-701-49/par-2: 第七百一条の五十八 → 地方税法 第七百一条の五十八 (Article 701-58), art-701-58 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58
- art-701-49/par-2: 第七百一条の四十六第二項 → 地方税法 第七百一条の四十六第二項 (Article 701-46, paragraph (2)), art-701-46/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-2
- art-701-49/par-2: 第七百一条の四十七第二項 → 地方税法 第七百一条の四十七第二項 (Article 701-47, paragraph (2)), art-701-47/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-2
- art-701-49-2/par-1: 第七百一条の四十六第一項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-1
- art-701-49-2/par-1: 第三項 → 地方税法 第七百一条の四十六第三項 (Article 701-46, paragraph (3)), art-701-46/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-3
- art-701-49-2/par-1: 第七百一条の四十七第一項 → 地方税法 第七百一条の四十七第一項 (Article 701-47, paragraph (1)), art-701-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-1
- art-701-49-2/par-1: 第三項 → 地方税法 第七百一条の四十七第三項 (Article 701-47, paragraph (3)), art-701-47/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-3
- art-701-53/par-1: 前条 → 地方税法 第七百一条の五十二 (Article 701-52), art-701-52 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-52
- art-701-53/par-2: 前項 → 地方税法 第七百一条の五十三第一項 (Article 701-53, paragraph (1)), art-701-53/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53/par-1
- art-701-53/par-3: 前項 → 地方税法 第七百一条の五十三第二項 (Article 701-53, paragraph (2)), art-701-53/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-53/par-2
- art-701-54/par-1: 第七百一条の五十二 → 地方税法 第七百一条の五十二 (Article 701-52), art-701-52 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-52
- art-701-56/par-2: 前項 → 地方税法 第七百一条の五十六第一項 (Article 701-56, paragraph (1)), art-701-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-1
- art-701-56/par-3: 第一項 → 地方税法 第七百一条の五十六第一項 (Article 701-56, paragraph (1)), art-701-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-1
- art-701-56/par-3: 第七百一条の四十六第一項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-1
- art-701-56/par-3: 第七百一条の四十七第一項 → 地方税法 第七百一条の四十七第一項 (Article 701-47, paragraph (1)), art-701-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-1
- art-701-56/par-4: 前項 → 地方税法 第七百一条の五十六第三項 (Article 701-56, paragraph (3)), art-701-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-3
- art-701-56/par-5: 第一項 → 地方税法 第七百一条の五十六第一項 (Article 701-56, paragraph (1)), art-701-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-1
- art-701-56/par-5: 第三項 → 地方税法 第七百一条の五十六第三項 (Article 701-56, paragraph (3)), art-701-56/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-3
- art-701-56/par-6: 前項 → 地方税法 第七百一条の五十六第五項 (Article 701-56, paragraph (5)), art-701-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-5
- art-701-56/par-6: 第一項 → 地方税法 第七百一条の五十六第一項 (Article 701-56, paragraph (1)), art-701-56/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-1
- art-701-56/par-7: 第五項 → 地方税法 第七百一条の五十六第五項 (Article 701-56, paragraph (5)), art-701-56/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-56/par-5
- art-701-58/par-1: 第七百一条の四十六 → 地方税法 第七百一条の四十六 (Article 701-46), art-701-46 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46
- art-701-58/par-1: 第七百一条の四十七 → 地方税法 第七百一条の四十七 (Article 701-47), art-701-47 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47
- art-701-58/par-1: 第七百一条の四十九第二項 → 地方税法 第七百一条の四十九第二項 (Article 701-49, paragraph (2)), art-701-49/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-49/par-2
- art-701-58/par-3: 第一項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-58/par-3: 本項 → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-58/par-3: 前項 → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-58/par-4: 前三項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-58/par-4: 前三項 → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-58/par-4: 前三項 → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-59/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-59/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-59/par-1: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-59/par-1: 同条第四項 → 地方税法 第七百一条の五十八第四項 (Article 701-58, paragraph (4)), art-701-58/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-4
- art-701-59/par-2: 前項 → 地方税法 第七百一条の五十九第一項 (Article 701-59, paragraph (1)), art-701-59/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59/par-1
- art-701-59/par-2: 第七百一条の四十六第一項 → 地方税法 第七百一条の四十六第一項 (Article 701-46, paragraph (1)), art-701-46/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-41#art-701-46/par-1
- art-701-59/par-2: 第七百一条の四十七第一項 → 地方税法 第七百一条の四十七第一項 (Article 701-47, paragraph (1)), art-701-47/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-47/par-1
- art-701-59/par-2: 次条 → 地方税法 第七百一条の六十 (Article 701-60), art-701-60 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60
- art-701-59/par-3: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-59/par-3: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-59/par-3: 前条第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-59/par-3: 前項 → 地方税法 第七百一条の五十九第二項 (Article 701-59, paragraph (2)), art-701-59/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-59/par-2
- art-701-60/par-2: 前項 → 地方税法 第七百一条の六十第一項 (Article 701-60, paragraph (1)), art-701-60/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-60/par-1
- art-701-61/par-1: 次項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-1: 第八項 → 地方税法 第七百一条の六十一第八項 (Article 701-61, paragraph (8)), art-701-61/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-8
- art-701-61/par-1: この項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-1
- art-701-61/par-1: 第七百一条の五十八第一項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-1: 第三項 → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-2/item-1: 第七百一条の五十八第二項 → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-2/item-2: 第七百一条の五十八第一項 → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-2/item-2: 第三項 → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-2/item-3: 第七百一条の五十八第二項 → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-2/item-3: 同条第三項 → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-3: 前項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-3: 第八項 → 地方税法 第七百一条の六十一第八項 (Article 701-61, paragraph (8)), art-701-61/par-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-8
- art-701-61/par-3: 次項 → 地方税法 第七百一条の六十一第四項 (Article 701-61, paragraph (4)), art-701-61/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4
- art-701-61/par-3: 第五項 → 地方税法 第七百一条の六十一第五項 (Article 701-61, paragraph (5)), art-701-61/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5
- art-701-61/par-3: 同項第二号 → 地方税法 第七百一条の六十一第二項第二号 (Article 701-61, paragraph (2), item (ii)), art-701-61/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2/item-2
- art-701-61/par-3: 第三号 → 地方税法 第七百一条の六十一第二項第三号 (Article 701-61, paragraph (2), item (iii)), art-701-61/par-2/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2/item-3
- art-701-61/par-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-4: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-4: 前二項 → 地方税法 第七百一条の六十一第三項 (Article 701-61, paragraph (3)), art-701-61/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-3
- art-701-61/par-5: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-5: 前三項 → 地方税法 第七百一条の六十一第三項 (Article 701-61, paragraph (3)), art-701-61/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-3
- art-701-61/par-5: 前三項 → 地方税法 第七百一条の六十一第四項 (Article 701-61, paragraph (4)), art-701-61/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4
- art-701-61/par-5/item-1: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-5/item-1: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-5/item-1: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-5/item-1: 次号 → 地方税法 第七百一条の六十一第五項第二号 (Article 701-61, paragraph (5), item (ii)), art-701-61/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5/item-2
- art-701-61/par-5/item-1: 第三号 → 地方税法 第七百一条の六十一第五項第三号 (Article 701-61, paragraph (5), item (iii)), art-701-61/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5/item-3
- art-701-61/par-5/item-1: 次項 → 地方税法 第七百一条の六十一第六項 (Article 701-61, paragraph (6)), art-701-61/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-6
- art-701-61/par-5/item-1: 次条第三項第一号 → 地方税法 第七百一条の六十二第三項第一号 (Article 701-62, paragraph (3), item (i)), art-701-62/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3/item-1
- art-701-61/par-5/item-2: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-5/item-2: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-5/item-2: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-5/item-2: 次条第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
- art-701-61/par-5/item-2: この項 → 地方税法 第七百一条の六十一第五項 (Article 701-61, paragraph (5)), art-701-61/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-5
- art-701-61/par-5/item-2: 次条第三項 → 地方税法 第七百一条の六十二第三項 (Article 701-62, paragraph (3)), art-701-62/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3
- art-701-61/par-5/item-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-5/item-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-5/item-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-6: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-61/par-6: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-61/par-6: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-61/par-6: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-6: 同項から第四項まで → 地方税法 第七百一条の六十一第三項 (Article 701-61, paragraph (3)), art-701-61/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-3
- art-701-61/par-6: 同項から第四項まで → 地方税法 第七百一条の六十一第四項 (Article 701-61, paragraph (4)), art-701-61/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-4
- art-701-61/par-7: 第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-1
- art-701-61/par-7: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-8: 第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-61/par-8: 第六項 → 地方税法 第七百一条の六十一第六項 (Article 701-61, paragraph (6)), art-701-61/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-6
- art-701-62/par-1: 前条第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-1
- art-701-62/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/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-14/from-art-20-9-3#art-20-9-3/par-3
- art-701-62/par-1: 次項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
- art-701-62/par-2: 前条第二項 → 地方税法 第七百一条の六十一第二項 (Article 701-61, paragraph (2)), art-701-61/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-2
- art-701-62/par-3: 前二項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-1
- art-701-62/par-3: 前二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
- art-701-62/par-3: 第一号 → 地方税法 第七百一条の六十二第三項第一号 (Article 701-62, paragraph (3), item (i)), art-701-62/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3/item-1
- art-701-62/par-3/item-1: 前二項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-1
- art-701-62/par-3/item-1: 前二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
- art-701-62/par-3/item-1: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-62/par-3/item-1: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-62/par-3/item-1: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-62/par-3/item-2: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-62/par-3/item-2: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-62/par-3/item-2: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-62/par-3/item-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第一項 (Article 701-58, paragraph (1)), art-701-58/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-1
- art-701-62/par-3/item-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第二項 (Article 701-58, paragraph (2)), art-701-58/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-2
- art-701-62/par-3/item-3: 第七百一条の五十八第一項から第三項まで → 地方税法 第七百一条の五十八第三項 (Article 701-58, paragraph (3)), art-701-58/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-47#art-701-58/par-3
- art-701-62/par-4: 前三項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-1
- art-701-62/par-4: 前三項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
- art-701-62/par-4: 前三項 → 地方税法 第七百一条の六十二第三項 (Article 701-62, paragraph (3)), art-701-62/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-3
- art-701-62/par-4: 前条第一項 → 地方税法 第七百一条の六十一第一項 (Article 701-61, paragraph (1)), art-701-61/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-1
- art-701-62/par-4: 第六項 → 地方税法 第七百一条の六十一第六項 (Article 701-61, paragraph (6)), art-701-61/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-61/par-6
- art-701-62/par-5: 第一項 → 地方税法 第七百一条の六十二第一項 (Article 701-62, paragraph (1)), art-701-62/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-1
- art-701-62/par-5: 第二項 → 地方税法 第七百一条の六十二第二項 (Article 701-62, paragraph (2)), art-701-62/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-61#art-701-62/par-2
- art-701-63/par-1: 本条 → 地方税法 第七百一条の六十三 (Article 701-63), art-701-63 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-63
- art-701-63/par-1: 第七百一条の六十五第三項 → 地方税法 第七百一条の六十五第三項 (Article 701-65, paragraph (3)), art-701-65/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-3
- art-701-63/par-2: 前項 → 地方税法 第七百一条の六十三第一項 (Article 701-63, paragraph (1)), art-701-63/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-63/par-1
- art-701-65/par-2: 前項 → 地方税法 第七百一条の六十五第一項 (Article 701-65, paragraph (1)), art-701-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1
- art-701-65/par-2: 同項第一号 → 地方税法 第七百一条の六十五第一項第一号 (Article 701-65, paragraph (1), item (i)), art-701-65/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1/item-1
- art-701-65/par-3: 第一項第一号 → 地方税法 第七百一条の六十五第一項第一号 (Article 701-65, paragraph (1), item (i)), art-701-65/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1/item-1
- art-701-65/par-3: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-1/sec-6#art-13-2/par-1
- art-701-65/par-4: 破産法第百十四条第一号 → 破産法 第百十四条第一項第一号 (Article 114, paragraph (1), item (i)), art-114/par-1/item-1 — https://japanlaw.org/ja/bankruptcy-act/art-114/par-1/item-1 · https://japanlaw.org/l/416AC0000000075/art-114/par-1/item-1
- art-701-65/par-5: 第一項から第三項まで → 地方税法 第七百一条の六十五第一項 (Article 701-65, paragraph (1)), art-701-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1
- art-701-65/par-5: 第一項から第三項まで → 地方税法 第七百一条の六十五第二項 (Article 701-65, paragraph (2)), art-701-65/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-2
- art-701-65/par-5: 第一項から第三項まで → 地方税法 第七百一条の六十五第三項 (Article 701-65, paragraph (3)), art-701-65/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-3
- art-701-65/par-5: 国税徴収法第八十六条第一項 → e-Gov law 334AC0000000147, 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — not held in this collection
- art-701-65/par-6: 前各項 → 地方税法 第七百一条の六十五第一項 (Article 701-65, paragraph (1)), art-701-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1
- art-701-65/par-6: 前各項 → 地方税法 第七百一条の六十五第二項 (Article 701-65, paragraph (2)), art-701-65/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-2
- art-701-65/par-6: 前各項 → 地方税法 第七百一条の六十五第三項 (Article 701-65, paragraph (3)), art-701-65/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-3
- art-701-65/par-6: 前各項 → 地方税法 第七百一条の六十五第四項 (Article 701-65, paragraph (4)), art-701-65/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-4
- art-701-65/par-6: 前各項 → 地方税法 第七百一条の六十五第五項 (Article 701-65, paragraph (5)), art-701-65/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-5
- art-701-65/par-7: 前各項 → 地方税法 第七百一条の六十五第一項 (Article 701-65, paragraph (1)), art-701-65/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-1
- art-701-65/par-7: 前各項 → 地方税法 第七百一条の六十五第二項 (Article 701-65, paragraph (2)), art-701-65/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-2
- art-701-65/par-7: 前各項 → 地方税法 第七百一条の六十五第三項 (Article 701-65, paragraph (3)), art-701-65/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-3
- art-701-65/par-7: 前各項 → 地方税法 第七百一条の六十五第四項 (Article 701-65, paragraph (4)), art-701-65/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-4
- art-701-65/par-7: 前各項 → 地方税法 第七百一条の六十五第五項 (Article 701-65, paragraph (5)), art-701-65/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-5
- art-701-65/par-7: 前各項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-66/par-2: 前項 → 地方税法 第七百一条の六十六第一項 (Article 701-66, paragraph (1)), art-701-66/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-1
- art-701-66/par-3: 前二項 → 地方税法 第七百一条の六十六第一項 (Article 701-66, paragraph (1)), art-701-66/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-1
- art-701-66/par-3: 前二項 → 地方税法 第七百一条の六十六第二項 (Article 701-66, paragraph (2)), art-701-66/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-2
- art-701-66/par-4: 前三項 → 地方税法 第七百一条の六十六第一項 (Article 701-66, paragraph (1)), art-701-66/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-1
- art-701-66/par-4: 前三項 → 地方税法 第七百一条の六十六第二項 (Article 701-66, paragraph (2)), art-701-66/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-2
- art-701-66/par-4: 前三項 → 地方税法 第七百一条の六十六第三項 (Article 701-66, paragraph (3)), art-701-66/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-3
- art-701-66/par-5: 前項 → 地方税法 第七百一条の六十六第四項 (Article 701-66, paragraph (4)), art-701-66/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66/par-4
- art-701-66-2/par-1: 第七百一条の六十五第六項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-66-2/par-1: 国税徴収法第七十二条の二第一項 → e-Gov law 334AC0000000147, 第七十二条の二第一項 (Article 72-2, paragraph (1)), art-72-2/par-1 — not held in this collection
- art-701-66-2/par-2: 前項 → 地方税法 第七百一条の六十六の二第一項 (Article 701-66-2, paragraph (1)), art-701-66-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2/par-1
- art-701-66-2/par-3: 前項 → 地方税法 第七百一条の六十六の二第二項 (Article 701-66-2, paragraph (2)), art-701-66-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-66-2/par-2
- art-701-67/par-1/item-1: 第七百一条の六十五第六項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-67/par-1/item-1: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-701-67/par-1/item-2: 第七百一条の六十五第六項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-67/par-1/item-2: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-701-67/par-1/item-2: 次号 → 地方税法 第七百一条の六十七第一項第三号 (Article 701-67, paragraph (1), item (iii)), art-701-67/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-1/item-3
- art-701-67/par-1/item-3: 第七百一条の六十五第六項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-67/par-1/item-3: 国税徴収法第百四十一条 → e-Gov law 334AC0000000147, 第百四十一条 (Article 141), art-141 — not held in this collection
- art-701-67/par-2: 前項 → 地方税法 第七百一条の六十七第一項 (Article 701-67, paragraph (1)), art-701-67/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-1
- art-701-67/par-3: 前項 → 地方税法 第七百一条の六十七第二項 (Article 701-67, paragraph (2)), art-701-67/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-67/par-2
- art-701-68/par-1: 第七百一条の六十五第六項 → 地方税法 第七百一条の六十五第六項 (Article 701-65, paragraph (6)), art-701-65/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-65/par-6
- art-701-68/par-1: 国税徴収法第九十九条の二 → e-Gov law 334AC0000000147, 第九十九条の二 (Article 99-2), art-99-2 — not held in this collection
- art-701-68/par-1: 同法第百九条第四項 → e-Gov law 334AC0000000147, 第百九条第四項 (Article 109, paragraph (4)), art-109/par-4 — not held in this collection
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第一号 (Article 701-73, paragraph (1), item (i)), art-701-73/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-1
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第二号 (Article 701-73, paragraph (1), item (ii)), art-701-73/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-2
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第三号 (Article 701-73, paragraph (1), item (iii)), art-701-73/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-3
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第四号 (Article 701-73, paragraph (1), item (iv)), art-701-73/par-1/item-4 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-4
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第五号 (Article 701-73, paragraph (1), item (v)), art-701-73/par-1/item-5 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-5
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第六号 (Article 701-73, paragraph (1), item (vi)), art-701-73/par-1/item-6 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-6
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第七号 (Article 701-73, paragraph (1), item (vii)), art-701-73/par-1/item-7 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-7
- art-701-73/par-1/item-9: 前各号 → 地方税法 第七百一条の七十三第一項第八号 (Article 701-73, paragraph (1), item (viii)), art-701-73/par-1/item-8 — https://japanlaw.org/ja/local-tax-act/amendments/20281211_507AC0000000087/text/ch-4/sec-5/from-art-701-63#art-701-73/par-1/item-8
---
## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第八十七号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20281211_507AC0000000087), 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-20261027T202151-096, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-106, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-111, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-191, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-206, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T202151-206, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-021, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-024, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-037, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-038, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-039, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-040, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-063, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-067, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-072, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-079, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-087, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-129, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-149, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-160, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-161, translated 2026-10-28
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch local-tax-act-20261027T214204-161, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-162, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-163, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-164, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-165, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-166, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261028T042522-003, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-007, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation of amended wording, batch local-tax-act-amendments-20261027T214204-008, 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