# 地方税法 / Local Tax Act — 第七章 (Chapter 7)

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- Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号
- English title "Local Tax Act": Ministry of Justice translation database, which lists the title
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第七章 (Chapter 7) — address `ch-7`
- Text: the text as amended with effect from 2030-06-19 (On a day set by Cabinet Order, no later than 19 June 2030 — the amending law allows up to five years from promulgation. The exact day is not fixed yet.) — NOT yet in force (revision 20300619_507AC0000000074)
- URL (this text's page, at this provision): https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#ch-7
- The same address in the text in force (its wording there may differ): https://japanlaw.org/ja/local-tax-act/ch-7
- 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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## 第七章　電子計算機を使用して作成する地方税関係帳簿等の保存方法等の特例 — Chapter VII Special Provisions on the Method of Retaining Local Tax Books, etc. Prepared by Use of a Computer, etc.
<sup>heading: machine translation, not official</sup>
<sup>ch-7 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#ch-7</sup>

### 第七百四十八条（地方税関係帳簿等の電磁的記録による保存等） — Retention, etc. of Local Tax Books, etc. by Electronic or Magnetic Records
<sup>caption: machine translation, not official</sup>
<sup>art-748 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748</sup>

**第一項**  次の各号に掲げる者は、それぞれ当該各号に定める地方税関係帳簿（第七十四条の十七、第百四十四条の三十二第三項、第百四十四条の三十六又は附則第十二条の二の八第五項の規定により備付け及び保存をしなければならない帳簿をいう。以下この章において同じ。）の全部又は一部について、自己が最初の記録段階から一貫して電子計算機を使用して作成する場合には、総務省令で定めるところにより、当該地方税関係帳簿に係る電磁的記録（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。以下この章において同じ。）の備付け及び保存をもつて当該地方税関係帳簿の備付け及び保存に代えることができる。
<sup>art-748/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1</sup>
A person listed in each of the following items may, where the person prepares all or part of the local tax books specified in the relevant item (meaning books required to be kept and retained pursuant to the provisions of Article 74-17, Article 144-32, paragraph (3), Article 144-36 or Article 12-2-8, paragraph (5) of the Supplementary Provisions; the same applies hereinafter in this Chapter) using a computer consistently from the initial stage of recording, as provided by Order of the Ministry of Internal Affairs and Communications, substitute the keeping and retention of electronic or magnetic records relating to those local tax books (meaning records made in electronic form, magnetic form or any other form that cannot be perceived by human senses, which are used for information processing by a computer; the same applies hereinafter in this Chapter) for the keeping and retention of those local tax books:
<sup>machine translation, not official</sup>

  **一**  第七十四条の十七に規定する卸売販売業者等又は小売販売業者　同条に規定する帳簿
  <sup>art-748/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1/item-1</sup>
  a wholesale seller, etc. or tobacco retailer prescribed in Article 74-17: the books prescribed in that Article;
  <sup>machine translation, not official</sup>

  **二**  第百四十四条の三十二第三項に規定する同条第一項の承認を受けた者　同条第三項に規定する帳簿
  <sup>art-748/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1/item-2</sup>
  a person who has obtained the approval under Article 144-32, paragraph (1) prescribed in paragraph (3) of that Article: the books prescribed in paragraph (3) of that Article;
  <sup>machine translation, not official</sup>

  **三**  第百四十四条の三十六に規定する元売業者、特約業者、石油製品販売業者又は軽油製造業者等　同条に規定する帳簿
  <sup>art-748/par-1/item-3 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1/item-3</sup>
  a primary distributor, contracted dealer, petroleum product seller or light oil manufacturer, etc. prescribed in Article 144-36: the books prescribed in that Article;
  <sup>machine translation, not official</sup>

  **四**  附則第十二条の二の八第五項に規定する同条第三項の規定による届出をした特例対象事業者　同条第五項に規定する帳簿
  <sup>art-748/par-1/item-4 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1/item-4</sup>
  an eligible business operator that has submitted the notification under Article 12-2-8, paragraph (3) of the Supplementary Provisions, as prescribed in paragraph (5) of that Article: the books prescribed in paragraph (5) of that Article.
  <sup>machine translation, not official</sup>

**第二項**  次の各号に掲げる者は、それぞれ当該各号に定める地方税関係書類（第七十四条の二第三項若しくは第四項、第七十四条の六第二項、第百四十四条の三十二第六項、第百四十四条の三十五第七項、第四百六十五条第三項若しくは第四項又は第四百六十九条第二項の規定により保存することとされている書類をいう。以下この章において同じ。）の全部又は一部について、自己が一貫して電子計算機を使用して作成する場合には、総務省令で定めるところにより、当該地方税関係書類に係る電磁的記録の保存をもつて当該地方税関係書類の保存に代えることができる。
<sup>art-748/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2</sup>
A person set forth in the following items may, if the person consistently prepares all or part of the local tax documents (meaning the documents required to be preserved under Article 74-2, paragraph (3) or (4), Article 74-6, paragraph (2), Article 144-32, paragraph (6), Article 144-35, paragraph (7), Article 465, paragraph (3) or (4), or Article 469, paragraph (2); the same applies hereinafter in this Chapter) prescribed respectively in those items by using a computer, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of an electronic or magnetic record relating to those local tax documents for preservation of those local tax documents.
<sup>machine translation, not official</sup>

  **一**  第七十四条の二第一項に規定する卸売販売業者等　第七十四条の六第二項に規定する書類
  <sup>art-748/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2/item-1</sup>
  A wholesale seller, etc. prescribed in Article 74-2, paragraph (1): the documents prescribed in Article 74-6, paragraph (2);
  <sup>machine translation, not official</sup>

  **二**  第四百六十五条第一項に規定する卸売販売業者等　第四百六十九条第二項に規定する書類
  <sup>art-748/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2/item-2</sup>
  A wholesale seller, etc. prescribed in Article 465, paragraph (1): the documents prescribed in Article 469, paragraph (2).
  <sup>machine translation, not official</sup>

**第三項**  前項に規定するもののほか、次の表の各号の上欄に掲げる者は、それぞれ当該各号の下欄に掲げる地方税関係書類の全部又は一部について、当該地方税関係書類に記載されている事項を総務省令で定める装置により電磁的記録に記録する場合には、総務省令で定めるところにより、当該地方税関係書類に係る電磁的記録の保存をもつて当該地方税関係書類の保存に代えることができる。この場合において、当該地方税関係書類に係る電磁的記録の保存が当該総務省令で定めるところに従つて行われていないとき（当該地方税関係書類の保存が行われている場合を除く。）は、当該者は、当該電磁的記録を保存すべき期間その他の総務省令で定める要件を満たして当該電磁的記録を保存しなければならない。
一　第七十四条の二第一項に規定する卸売販売業者等	同条第三項に規定する書類
同条第四項に規定する書類
第七十四条の六第二項に規定する書類
二　第百四十四条の三十二第一項第三号に係る承認を受けた者	同条第六項に規定する自動車用炭化水素油譲渡証の写し
三　第百四十四条の三十五第七項の特別徴収義務者	同項に規定する書類
四　第四百六十五条第一項に規定する卸売販売業者等	同条第三項に規定する書類
同条第四項に規定する書類
第四百六十九条第二項に規定する書類
<sup>art-748/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-3</sup>
In addition to what is prescribed in the preceding paragraph, with respect to all or part of the local tax documents set forth in the right-hand column of each item of the following table for the persons set forth in the left-hand column of that item, if they record the matters stated in those local tax documents in an electronic or magnetic record by a device specified by Order of the Ministry of Internal Affairs and Communications, those persons may, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax documents for preservation of those local tax documents. In this case, if the preservation of the electronic or magnetic record relating to those local tax documents is not carried out in accordance with what is provided by that Order (excluding the case where those local tax documents are preserved), those persons must preserve that electronic or magnetic record in a manner that satisfies the requirements specified by Order of the Ministry of Internal Affairs and Communications, such as the period for which that electronic or magnetic record is to be preserved.
(i) A wholesale seller, etc. prescribed in Article 74-2, paragraph (1)	The documents prescribed in paragraph (3) of that Article
The documents prescribed in paragraph (4) of that Article
The documents prescribed in Article 74-6, paragraph (2)
(ii) A person who has obtained the approval relating to Article 144-32, paragraph (1), item (iii)	A copy of the motor vehicle hydrocarbon oil transfer certificate prescribed in paragraph (6) of that Article
(iii) The special collection agent under Article 144-35, paragraph (7)	The documents prescribed in that paragraph
(iv) A wholesale seller, etc. prescribed in Article 465, paragraph (1)	The documents prescribed in paragraph (3) of that Article
The documents prescribed in paragraph (4) of that Article
The documents prescribed in Article 469, paragraph (2)
<sup>machine translation, not official</sup>

### 第七百四十九条（地方税関係帳簿等の電子計算機出力マイクロフィルムによる保存等） — Preservation of Local Tax Books, etc. by Computer Output Microfilm, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-749 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-749</sup>

**第一項**  前条第一項各号に掲げる者は、それぞれ当該各号に定める地方税関係帳簿の全部又は一部について、自己が最初の記録段階から一貫して電子計算機を使用して作成する場合には、総務省令で定めるところにより、当該地方税関係帳簿に係る電磁的記録の備付け及び当該電磁的記録の電子計算機出力マイクロフィルム（電子計算機を用いて電磁的記録を出力することにより作成するマイクロフィルムをいう。以下この章において同じ。）による保存をもつて当該地方税関係帳簿の備付け及び保存に代えることができる。
<sup>art-749/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-749/par-1</sup>
A person set forth in the items of paragraph (1) of the preceding Article may, if the person prepares all or part of the local tax books prescribed respectively in those items by using a computer consistently from the initial stage of recording, as provided by Order of the Ministry of Internal Affairs and Communications, substitute keeping of the electronic or magnetic record relating to those local tax books and preservation of that electronic or magnetic record by computer output microfilm (meaning microfilm prepared by outputting an electronic or magnetic record by using a computer; the same applies hereinafter in this Chapter) for keeping and preservation of those local tax books.
<sup>machine translation, not official</sup>

**第二項**  前条第二項各号に掲げる者は、それぞれ当該各号に定める地方税関係書類の全部又は一部について、自己が一貫して電子計算機を使用して作成する場合には、総務省令で定めるところにより、当該地方税関係書類に係る電磁的記録の電子計算機出力マイクロフィルムによる保存をもつて当該地方税関係書類の保存に代えることができる。
<sup>art-749/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-749/par-2</sup>
A person set forth in the items of paragraph (2) of the preceding Article may, if the person consistently prepares all or part of the local tax documents prescribed respectively in those items by using a computer, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax documents by computer output microfilm for preservation of those local tax documents.
<sup>machine translation, not official</sup>

**第三項**  前条第一項の規定により同項各号に定める地方税関係帳簿に係る電磁的記録の備付け及び保存をもつて当該地方税関係帳簿の備付け及び保存に代えている当該各号に掲げる者又は同条第二項の規定により同項各号に定める地方税関係書類に係る電磁的記録の保存をもつて当該地方税関係書類の保存に代えている当該各号に掲げる者は、総務省令で定める場合には、当該地方税関係帳簿又は当該地方税関係書類の全部又は一部について、総務省令で定めるところにより、当該地方税関係帳簿又は当該地方税関係書類に係る電磁的記録の電子計算機出力マイクロフィルムによる保存をもつて当該地方税関係帳簿又は当該地方税関係書類に係る電磁的記録の保存に代えることができる。
<sup>art-749/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-749/par-3</sup>
A person set forth in the items of paragraph (1) of the preceding Article who, under that paragraph, substitutes keeping and preservation of the electronic or magnetic record relating to the local tax books prescribed respectively in those items for keeping and preservation of those local tax books, or a person set forth in the items of paragraph (2) of the preceding Article who, under that paragraph, substitutes preservation of the electronic or magnetic record relating to the local tax documents prescribed respectively in those items for preservation of those local tax documents, may, in a case specified by Order of the Ministry of Internal Affairs and Communications, with respect to all or part of those local tax books or those local tax documents, as provided by Order of the Ministry of Internal Affairs and Communications, substitute preservation of the electronic or magnetic record relating to those local tax books or those local tax documents by computer output microfilm for preservation of the electronic or magnetic record relating to those local tax books or those local tax documents.
<sup>machine translation, not official</sup>

### 第七百五十条（地方税関係書類の電磁的記録による徴収等） — Collection of Local Tax Documents by Electronic or Magnetic Record, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-750 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750</sup>

**第一項**  次の表の各号の上欄に掲げる者は、それぞれ当該各号の下欄に掲げる地方税関係書類に記載すべき事項に係る電磁的記録の提供を受けることをもつて当該地方税関係書類の徴収に代えることができる。
一　第七十四条の二第一項に規定する卸売販売業者等	同条第三項に規定する書類
同条第四項に規定する書類
二　第四百六十五条第一項に規定する卸売販売業者等	同条第三項に規定する書類
同条第四項に規定する書類
<sup>art-750/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-1</sup>
A person set forth in the left-hand column of each item of the following table may substitute receipt of the provision of an electronic or magnetic record relating to the matters to be stated in the local tax documents set forth in the right-hand column of that item for collection of those local tax documents.
(i) A wholesale seller, etc. prescribed in Article 74-2, paragraph (1)	The documents prescribed in paragraph (3) of that Article
The documents prescribed in paragraph (4) of that Article
(ii) A wholesale seller, etc. prescribed in Article 465, paragraph (1)	The documents prescribed in paragraph (3) of that Article
The documents prescribed in paragraph (4) of that Article
<sup>machine translation, not official</sup>

**第二項**  第百四十四条の二第一項又は第二項に規定する軽油の引取りを行つた者は、第百四十四条の三十五第六項に規定する書類に記載すべき事項に係る電磁的記録の提供をもつて当該書類の提出に代えることができる。
<sup>art-750/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-2</sup>
A person who has taken delivery of light oil prescribed in Article 144-2, paragraph (1) or (2) may substitute the provision of an electronic or magnetic record relating to the matters to be stated in the documents prescribed in Article 144-35, paragraph (6) for the submission of those documents.
<sup>machine translation, not official</sup>

**第三項**  第一項の規定により同項に規定する地方税関係書類に記載すべき事項に係る電磁的記録の提供を受けた者及び前項の規定により同項に規定する書類に記載すべき事項に係る電磁的記録の提供を受けた者は、総務省令で定めるところにより、その提供を受けた電磁的記録を保存しなければならない。
<sup>art-750/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-3</sup>
A person who has been provided with an electronic or magnetic record relating to the matters to be stated in the local tax documents prescribed in paragraph (1) under that paragraph, and a person who has been provided with an electronic or magnetic record relating to the matters to be stated in the documents prescribed in the preceding paragraph under that paragraph, must preserve the electronic or magnetic record provided to them as provided by Order of the Ministry of Internal Affairs and Communications.
<sup>machine translation, not official</sup>

### 第七百五十一条から第七百五十四条まで  〔削除 / repealed〕
<sup>art-751-to-754 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-751-to-754</sup>

**第一項**  削除
<sup>art-751-to-754/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-751-to-754/par-1</sup>

### 第七百五十五条（民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律の適用除外） — Exclusion from Application of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-755 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-755</sup>

**第一項**  地方税関係帳簿及び地方税関係書類については、民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条、第四条及び第六条の規定は、適用しない。
<sup>art-755/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-755/par-1</sup>
The provisions of Articles 3, 4 and 6 of the Act on Utilization of Telecommunications Technology in Document Preservation, etc. Conducted by Private Business Operators, etc. (Act No. 149 of 2004) do not apply to local tax books and local tax documents.
<sup>machine translation, not official</sup>

### 第七百五十六条（地方税に関する法令の規定の適用） — Application of Laws and Regulations on Local Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-756 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756</sup>

**第一項**  第七百四十八条第一項、第二項若しくは第三項前段、第七百四十九条各項又は第七百五十条第三項のいずれかに規定する総務省令で定めるところに従つて備付け及び保存が行われている地方税関係帳簿又は保存が行われている地方税関係書類に係る電磁的記録又は電子計算機出力マイクロフィルムに対する地方税に関する法令の規定の適用については、当該電磁的記録又は電子計算機出力マイクロフィルムを当該地方税関係帳簿又は当該地方税関係書類とみなす。
<sup>art-756/par-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-1</sup>
With regard to the application of the provisions of laws and regulations on local taxes to an electronic or magnetic record or computer output microfilm relating to local tax books that are kept and preserved, or local tax documents that are preserved, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications prescribed in any of Article 748, paragraph (1), (2) or the first sentence of paragraph (3), each paragraph of Article 749, or Article 750, paragraph (3), that electronic or magnetic record or computer output microfilm is deemed to be those local tax books or those local tax documents.
<sup>machine translation, not official</sup>

**第二項**  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項、第二項若しくは第三項前段又は第五条各項のいずれかの規定により備付け又は保存が行われている電磁的記録又は電子計算機出力マイクロフィルムに対する地方税に関する法令の規定（帳簿又は書類の備付け又は保存に係る規定を除く。）の適用については、当該電磁的記録又は電子計算機出力マイクロフィルムを帳簿又は書類とみなす。
<sup>art-756/par-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-2</sup>
With regard to the application of the provisions of laws and regulations on local taxes (excluding provisions relating to the keeping or preservation of books or documents) to an electronic or magnetic record or computer output microfilm that is kept or preserved under any of Article 4, paragraph (1), (2) or the first sentence of paragraph (3), or each paragraph of Article 5 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers (Act No. 25 of 1998), that electronic or magnetic record or computer output microfilm is deemed to be books or documents.
<sup>machine translation, not official</sup>

**第三項**  電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律第七条の規定により保存が行われている電磁的記録に対する地方税に関する法令の規定（帳簿又は書類の備付け又は保存に係る規定を除く。）の適用については、当該電磁的記録を書類とみなす。
<sup>art-756/par-3 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-3</sup>
With regard to the application of the provisions of laws and regulations on local taxes (excluding provisions relating to the keeping or preservation of books or documents) to an electronic or magnetic record that is preserved under Article 7 of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, that electronic or magnetic record is deemed to be documents.
<sup>machine translation, not official</sup>

**第四項**  第七百四十八条第三項前段に規定する総務省令で定めるところに従つて保存が行われている同項の表の第一号の下欄に掲げる地方税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は第七百五十条第一項の規定により提供が行われた同項の表の第一号の下欄に掲げる地方税関係書類に係る電磁的記録に記録された事項に関し第七十四条の二十四第三項第一号に規定する申告書の提出期限後のその提出、修正申告書の提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた場合において、同条第一項又は第二項の規定に該当するときは、同条第一項又は第二項の重加算金額は、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、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（その金額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく金額として政令で定めるところにより計算した金額）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。
<sup>art-756/par-4 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-4</sup>
Where, with regard to matters recorded in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (i) of the table in Article 748, paragraph (3) that is preserved in accordance with the Order of the Ministry of Internal Affairs and Communications prescribed in the first sentence of that paragraph, or that electronic or magnetic record preserved under the second sentence of that paragraph, or in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (i) of the table in Article 750, paragraph (1) that has been provided under that paragraph, there has been the filing, after the deadline for filing it, of a return prescribed in Article 74-24, paragraph (3), item (i), the filing of an amended return, or a reassessment or determination (hereinafter in this paragraph referred to as "return filed after the due date for payment, etc."), and paragraph (1) or (2) of that Article applies, the amount of substantial additional charge under paragraph (1) or (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying by the ratio of 10 percent the amount prescribed in each of the following items for the case set forth in that item (where there are facts that form the basis of calculating that amount other than those relating to matters recorded in those electronic or magnetic records that give rise to the return filed after the due date for payment, etc. (limited to those relating to facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), the amount calculated, as specified by Cabinet Order, as the amount based on the fact relating to matters recorded in an electronic or magnetic record).
<sup>machine translation, not official</sup>

  **一**  第七十四条の二十四第一項の規定に該当する場合　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
  <sup>art-756/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-4/item-1</sup>
  In the case falling under Article 74-24, paragraph (1): the tax deficiency due to reassessment, or the tax increased by an amended return, that is to form the basis of the calculation prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **二**  第七十四条の二十四第二項の規定に該当する場合　同項に規定する計算の基礎となるべき税額
  <sup>art-756/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-4/item-2</sup>
  In the case falling under Article 74-24, paragraph (2): the tax amount that is to form the basis of the calculation prescribed in that paragraph.
  <sup>machine translation, not official</sup>

**第五項**  第七百四十八条第三項前段に規定する総務省令で定めるところに従つて保存が行われている同項の表の第二号若しくは第三号の下欄に掲げる地方税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は第七百五十条第二項の規定により提供が行われた同項に規定する書類に係る電磁的記録に記録された事項に関し第百四十四条の四十八第三項第一号に規定する申告書の提出期限後のその提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた場合において、同条第一項又は第二項の規定に該当するときは、同条第一項又は第二項の重加算金額は、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、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（その金額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく金額として政令で定めるところにより計算した金額）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。
<sup>art-756/par-5 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-5</sup>
Where, with regard to matters recorded in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of the rows numbered (ii) or (iii) of the table in Article 748, paragraph (3) that is preserved in accordance with the Order of the Ministry of Internal Affairs and Communications prescribed in the first sentence of that paragraph, or that electronic or magnetic record preserved under the second sentence of that paragraph, or in an electronic or magnetic record relating to the documents prescribed in Article 750, paragraph (2) that has been provided under that paragraph, there has been the filing, after the deadline for filing it, of a return prescribed in Article 144-48, paragraph (3), item (i), or a reassessment or determination (hereinafter in this paragraph referred to as "return filed after the due date for payment, etc."), and paragraph (1) or (2) of that Article applies, the amount of substantial additional charge under paragraph (1) or (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying by the ratio of 10 percent the amount prescribed in each of the following items for the case set forth in that item (where there are facts that form the basis of calculating that amount other than those relating to matters recorded in those electronic or magnetic records that give rise to the return filed after the due date for payment, etc. (limited to those relating to facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), the amount calculated, as specified by Cabinet Order, as the amount based on the fact relating to matters recorded in an electronic or magnetic record).
<sup>machine translation, not official</sup>

  **一**  第百四十四条の四十八第一項の規定に該当する場合　同項に規定する計算の基礎となるべき更正による不足金額
  <sup>art-756/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-5/item-1</sup>
  In the case falling under Article 144-48, paragraph (1): the shortfall amount due to reassessment that is to form the basis of the calculation prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **二**  第百四十四条の四十八第二項の規定に該当する場合　同項に規定する計算の基礎となるべき税額
  <sup>art-756/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-5/item-2</sup>
  In the case falling under Article 144-48, paragraph (2): the tax amount that is to form the basis of the calculation prescribed in that paragraph.
  <sup>machine translation, not official</sup>

**第六項**  第七百四十八条第三項前段に規定する総務省令で定めるところに従つて保存が行われている同項の表の第四号の下欄に掲げる地方税関係書類に係る電磁的記録若しくは同項後段の規定により保存が行われている当該電磁的記録又は第七百五十条第一項の規定により提供が行われた同項の表の第二号の下欄に掲げる地方税関係書類に係る電磁的記録に記録された事項に関し第四百八十四条第三項第一号に規定する申告書の提出期限後のその提出、修正申告書の提出又は更正若しくは決定（以下この項において「期限後申告等」という。）があつた場合において、同条第一項又は第二項の規定に該当するときは、同条第一項又は第二項の重加算金額は、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、次の各号に掲げる場合の区分に応じ、当該各号に定める金額（その金額の計算の基礎となるべき事実で当該期限後申告等の基因となるこれらの電磁的記録に記録された事項に係るもの（隠蔽し、又は仮装された事実に係るものに限る。以下この項において「電磁的記録に記録された事項に係る事実」という。）以外のものがあるときは、当該電磁的記録に記録された事項に係る事実に基づく金額として政令で定めるところにより計算した金額）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。
<sup>art-756/par-6 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-6</sup>
Where, with regard to matters recorded in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (iv) of the table in Article 748, paragraph (3) that is preserved in accordance with the Order of the Ministry of Internal Affairs and Communications prescribed in the first sentence of that paragraph, or that electronic or magnetic record preserved under the second sentence of that paragraph, or in an electronic or magnetic record relating to the local tax documents set forth in the right-hand column of item (ii) of the table in Article 750, paragraph (1) that has been provided under that paragraph, there has been the filing, after the deadline for filing it, of a return prescribed in Article 484, paragraph (3), item (i), the filing of an amended return, or a reassessment or determination (hereinafter in this paragraph referred to as "return filed after the due date for payment, etc."), and paragraph (1) or (2) of that Article applies, the amount of substantial additional charge under paragraph (1) or (2) of that Article is, notwithstanding those provisions, the amount obtained by adding to the amount calculated under those provisions the amount calculated by multiplying by the ratio of 10 percent the amount prescribed in each of the following items for the case set forth in that item (where there are facts that form the basis of calculating that amount other than those relating to matters recorded in those electronic or magnetic records that give rise to the return filed after the due date for payment, etc. (limited to those relating to facts that were concealed or disguised; hereinafter in this paragraph referred to as "fact relating to matters recorded in an electronic or magnetic record"), the amount calculated, as specified by Cabinet Order, as the amount based on the fact relating to matters recorded in an electronic or magnetic record).
<sup>machine translation, not official</sup>

  **一**  第四百八十四条第一項の規定に該当する場合　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
  <sup>art-756/par-6/item-1 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-6/item-1</sup>
  In the case falling under Article 484, paragraph (1): the tax deficiency due to reassessment, or the tax increased by an amended return, that is to form the basis of the calculation prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **二**  第四百八十四条第二項の規定に該当する場合　同項に規定する計算の基礎となるべき税額
  <sup>art-756/par-6/item-2 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-6/item-2</sup>
  In the case falling under Article 484, paragraph (2): the tax amount that is to form the basis of the calculation prescribed in that paragraph.
  <sup>machine translation, not official</sup>

**第七項**  前三項に定めるもののほか、これらの規定の適用に関し必要な事項は、政令で定める。
<sup>art-756/par-7 · https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-7</sup>
Beyond what is provided for in the preceding three paragraphs, matters necessary for the application of those provisions are specified by Cabinet Order.
<sup>machine translation, not official</sup>

---

## Cites
- art-748/par-1: 第七十四条の十七 → 地方税法 第七十四条の十七 (Article 74-17), art-74-17 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-12-2#art-74-17
- art-748/par-1: 第百四十四条の三十二第三項 → 地方税法 第百四十四条の三十二第三項 (Article 144-32, paragraph (3)), art-144-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-29#art-144-32/par-3
- art-748/par-1: 第百四十四条の三十六 → 地方税法 第百四十四条の三十六 (Article 144-36), art-144-36 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-33#art-144-36
- art-748/par-1: 附則第十二条の二の八第五項 → 地方税法 附則第十二条の二の八第五項 (Supplementary Provisions, Article 12-2-8, paragraph (5)), suppl-3251-226/art-12-2-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text
- art-748/par-1/item-1: 第七十四条の十七 → 地方税法 第七十四条の十七 (Article 74-17), art-74-17 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-12-2#art-74-17
- art-748/par-1/item-2: 第百四十四条の三十二第三項 → 地方税法 第百四十四条の三十二第三項 (Article 144-32, paragraph (3)), art-144-32/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-29#art-144-32/par-3
- art-748/par-1/item-2: 同条第一項 → 地方税法 第百四十四条の三十二第一項 (Article 144-32, paragraph (1)), art-144-32/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1
- art-748/par-1/item-3: 第百四十四条の三十六 → 地方税法 第百四十四条の三十六 (Article 144-36), art-144-36 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-33#art-144-36
- art-748/par-1/item-4: 附則第十二条の二の八第五項 → 地方税法 附則第十二条の二の八第五項 (Supplementary Provisions, Article 12-2-8, paragraph (5)), suppl-3251-226/art-12-2-8/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text
- art-748/par-1/item-4: 同条第三項 → 地方税法 附則第十二条の二の八第三項 (Supplementary Provisions, Article 12-2-8, paragraph (3)), suppl-3251-226/art-12-2-8/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text
- art-748/par-2: 第七十四条の二第三項 → 地方税法 第七十四条の二第三項 (Article 74-2, paragraph (3)), art-74-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-3
- art-748/par-2: 第四項 → 地方税法 第七十四条の二第四項 (Article 74-2, paragraph (4)), art-74-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-4
- art-748/par-2: 第七十四条の六第二項 → 地方税法 第七十四条の六第二項 (Article 74-6, paragraph (2)), art-74-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-6/par-2
- art-748/par-2: 第百四十四条の三十二第六項 → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
- art-748/par-2: 第百四十四条の三十五第七項 → 地方税法 第百四十四条の三十五第七項 (Article 144-35, paragraph (7)), art-144-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-33#art-144-35/par-7
- art-748/par-2: 第四百六十五条第三項 → 地方税法 第四百六十五条第三項 (Article 465, paragraph (3)), art-465/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-3
- art-748/par-2: 第四項 → 地方税法 第四百六十五条第四項 (Article 465, paragraph (4)), art-465/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-4
- art-748/par-2: 第四百六十九条第二項 → 地方税法 第四百六十九条第二項 (Article 469, paragraph (2)), art-469/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-469/par-2
- art-748/par-2/item-1: 第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-1
- art-748/par-2/item-1: 第七十四条の六第二項 → 地方税法 第七十四条の六第二項 (Article 74-6, paragraph (2)), art-74-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-6/par-2
- art-748/par-2/item-2: 第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-1
- art-748/par-2/item-2: 第四百六十九条第二項 → 地方税法 第四百六十九条第二項 (Article 469, paragraph (2)), art-469/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-469/par-2
- art-748/par-3: 前項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2
- art-748/par-3: 第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-1
- art-748/par-3: 同条第三項 → 地方税法 第七十四条の二第三項 (Article 74-2, paragraph (3)), art-74-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-3
- art-748/par-3: 同条第四項 → 地方税法 第七十四条の二第四項 (Article 74-2, paragraph (4)), art-74-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-4
- art-748/par-3: 第七十四条の六第二項 → 地方税法 第七十四条の六第二項 (Article 74-6, paragraph (2)), art-74-6/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-6/par-2
- art-748/par-3: 第百四十四条の三十二第一項第三号 → 地方税法 第百四十四条の三十二第一項第三号 (Article 144-32, paragraph (1), item (iii)), art-144-32/par-1/item-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-29#art-144-32/par-1/item-3
- art-748/par-3: 同条第六項 → 地方税法 第百四十四条の三十二第六項 (Article 144-32, paragraph (6)), art-144-32/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-29#art-144-32/par-6
- art-748/par-3: 第百四十四条の三十五第七項 → 地方税法 第百四十四条の三十五第七項 (Article 144-35, paragraph (7)), art-144-35/par-7 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-33#art-144-35/par-7
- art-748/par-3: 第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-1
- art-748/par-3: 同条第三項 → 地方税法 第四百六十五条第三項 (Article 465, paragraph (3)), art-465/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-3
- art-748/par-3: 同条第四項 → 地方税法 第四百六十五条第四項 (Article 465, paragraph (4)), art-465/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-4
- art-748/par-3: 第四百六十九条第二項 → 地方税法 第四百六十九条第二項 (Article 469, paragraph (2)), art-469/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-469/par-2
- art-749/par-1: 前条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1
- art-749/par-2: 前条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2
- art-749/par-3: 前条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1
- art-749/par-3: 同条第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2
- art-750/par-1: 第七十四条の二第一項 → 地方税法 第七十四条の二第一項 (Article 74-2, paragraph (1)), art-74-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-1
- art-750/par-1: 同条第三項 → 地方税法 第七十四条の二第三項 (Article 74-2, paragraph (3)), art-74-2/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-3
- art-750/par-1: 同条第四項 → 地方税法 第七十四条の二第四項 (Article 74-2, paragraph (4)), art-74-2/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74#art-74-2/par-4
- art-750/par-1: 第四百六十五条第一項 → 地方税法 第四百六十五条第一項 (Article 465, paragraph (1)), art-465/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-1
- art-750/par-1: 同条第三項 → 地方税法 第四百六十五条第三項 (Article 465, paragraph (3)), art-465/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-3
- art-750/par-1: 同条第四項 → 地方税法 第四百六十五条第四項 (Article 465, paragraph (4)), art-465/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-464#art-465/par-4
- art-750/par-2: 第百四十四条の二第一項 → 地方税法 第百四十四条の二第一項 (Article 144-2, paragraph (1)), art-144-2/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144#art-144-2/par-1
- art-750/par-2: 第二項 → 地方税法 第百四十四条の二第二項 (Article 144-2, paragraph (2)), art-144-2/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144#art-144-2/par-2
- art-750/par-2: 第百四十四条の三十五第六項 → 地方税法 第百四十四条の三十五第六項 (Article 144-35, paragraph (6)), art-144-35/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-33#art-144-35/par-6
- art-750/par-3: 第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-1
- art-750/par-3: 前項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-2
- art-755/par-1: 民間事業者等が行う書面の保存等における情報通信の技術の利用に関する法律（平成十六年法律第百四十九号）第三条 → e-Gov law 416AC0000000149, 第三条 (Article 3), art-3 — not held in this collection
- art-755/par-1: 第四条 → e-Gov law 416AC0000000149, 第四条 (Article 4), art-4 — not held in this collection
- art-755/par-1: 第六条 → e-Gov law 416AC0000000149, 第六条 (Article 6), art-6 — not held in this collection
- art-756/par-1: 第七百四十八条第一項 → 地方税法 第七百四十八条第一項 (Article 748, paragraph (1)), art-748/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-1
- art-756/par-1: 第二項 → 地方税法 第七百四十八条第二項 (Article 748, paragraph (2)), art-748/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-2
- art-756/par-1: 第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-3
- art-756/par-1: 第七百四十九条 → 地方税法 第七百四十九条 (Article 749), art-749 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-749
- art-756/par-1: 第七百五十条第三項 → 地方税法 第七百五十条第三項 (Article 750, paragraph (3)), art-750/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-3
- art-756/par-2: 電子計算機を使用して作成する国税関係帳簿書類の保存方法等の特例に関する法律（平成十年法律第二十五号）第四条第一項 → e-Gov law 410AC0000000025, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-756/par-2: 第二項 → e-Gov law 410AC0000000025, 第四条第二項 (Article 4, paragraph (2)), art-4/par-2 — not held in this collection
- art-756/par-2: 第三項 → e-Gov law 410AC0000000025, 第四条第三項 (Article 4, paragraph (3)), art-4/par-3 — not held in this collection
- art-756/par-2: 第五条 → e-Gov law 410AC0000000025, 第五条 (Article 5), art-5 — not held in this collection
- art-756/par-4: 第七百四十八条第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-3
- art-756/par-4: 第七百五十条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-1
- art-756/par-4: 第七十四条の二十四第三項第一号 → 地方税法 第七十四条の二十四第三項第一号 (Article 74-24, paragraph (3), item (i)), art-74-24/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-24#art-74-24/par-3/item-1
- art-756/par-4: この項 → 地方税法 第七百五十六条第四項 (Article 756, paragraph (4)), art-756/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-4
- art-756/par-4: 同条第一項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-24#art-74-24/par-1
- art-756/par-4: 第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-24#art-74-24/par-2
- art-756/par-4/item-1: 第七十四条の二十四第一項 → 地方税法 第七十四条の二十四第一項 (Article 74-24, paragraph (1)), art-74-24/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-24#art-74-24/par-1
- art-756/par-4/item-2: 第七十四条の二十四第二項 → 地方税法 第七十四条の二十四第二項 (Article 74-24, paragraph (2)), art-74-24/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-5/from-art-74-24#art-74-24/par-2
- art-756/par-5: 第七百四十八条第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-3
- art-756/par-5: 第七百五十条第二項 → 地方税法 第七百五十条第二項 (Article 750, paragraph (2)), art-750/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-2
- art-756/par-5: 第百四十四条の四十八第三項第一号 → 地方税法 第百四十四条の四十八第三項第一号 (Article 144-48, paragraph (3), item (i)), art-144-48/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-48#art-144-48/par-3/item-1
- art-756/par-5: この項 → 地方税法 第七百五十六条第五項 (Article 756, paragraph (5)), art-756/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-5
- art-756/par-5: 同条第一項 → 地方税法 第百四十四条の四十八第一項 (Article 144-48, paragraph (1)), art-144-48/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-48#art-144-48/par-1
- art-756/par-5: 第二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-48#art-144-48/par-2
- art-756/par-5/item-1: 第百四十四条の四十八第一項 → 地方税法 第百四十四条の四十八第一項 (Article 144-48, paragraph (1)), art-144-48/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-48#art-144-48/par-1
- art-756/par-5/item-2: 第百四十四条の四十八第二項 → 地方税法 第百四十四条の四十八第二項 (Article 144-48, paragraph (2)), art-144-48/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-2/sec-7/from-art-144-48#art-144-48/par-2
- art-756/par-6: 第七百四十八条第三項 → 地方税法 第七百四十八条第三項 (Article 748, paragraph (3)), art-748/par-3 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-748/par-3
- art-756/par-6: 第七百五十条第一項 → 地方税法 第七百五十条第一項 (Article 750, paragraph (1)), art-750/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-748#art-750/par-1
- art-756/par-6: 第四百八十四条第三項第一号 → 地方税法 第四百八十四条第三項第一号 (Article 484, paragraph (3), item (i)), art-484/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-483#art-484/par-3/item-1
- art-756/par-6: この項 → 地方税法 第七百五十六条第六項 (Article 756, paragraph (6)), art-756/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-6
- art-756/par-6: 同条第一項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-483#art-484/par-1
- art-756/par-6: 第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-483#art-484/par-2
- art-756/par-6/item-1: 第四百八十四条第一項 → 地方税法 第四百八十四条第一項 (Article 484, paragraph (1)), art-484/par-1 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-483#art-484/par-1
- art-756/par-6/item-2: 第四百八十四条第二項 → 地方税法 第四百八十四条第二項 (Article 484, paragraph (2)), art-484/par-2 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-3/sec-4/from-art-483#art-484/par-2
- art-756/par-7: 前三項 → 地方税法 第七百五十六条第四項 (Article 756, paragraph (4)), art-756/par-4 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-4
- art-756/par-7: 前三項 → 地方税法 第七百五十六条第五項 (Article 756, paragraph (5)), art-756/par-5 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-5
- art-756/par-7: 前三項 → 地方税法 第七百五十六条第六項 (Article 756, paragraph (6)), art-756/par-6 — https://japanlaw.org/ja/local-tax-act/amendments/20300619_507AC0000000074/text/ch-7/from-art-755#art-756/par-6

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text as 令和七年法律第七十四号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/325AC0000000226/20300619_507AC0000000074), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-180, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-181, 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-20261027T214204-181, 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