# 地方税法 / Local Tax Act — 第四百七十九条 (Article 479)

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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: 第四百七十九条 (Article 479)（道府県たばこ税に関する書類の供覧等） — address `art-479`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-479
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-479
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第四百七十九条（道府県たばこ税に関する書類の供覧等） — Inspection, etc. of Documents Concerning Prefectural Tobacco Tax
<sup>caption: machine translation, not official</sup>
<sup>art-479 · https://japanlaw.org/ja/local-tax-act/art-479 · https://japanlaw.org/l/325AC0000000226/art-479</sup>

    **第一項**  市町村長が、たばこ税の賦課徴収について、道府県知事に対し、道府県たばこ税の納税義務者が道府県知事に提出した申告書若しくは修正申告書、第七十四条の十六の規定により卸売販売業者等が道府県知事に対してした報告に係る書類又は道府県知事が当該納税義務者の道府県たばこ税に係る課税標準数量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、道府県知事は、関係書類を市町村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。
    <sup>art-479/par-1 · https://japanlaw.org/ja/local-tax-act/art-479/par-1 · https://japanlaw.org/l/325AC0000000226/art-479/par-1</sup>
    Where the mayor of a municipality has requested a prefectural governor, with respect to the assessment and collection of tobacco tax, to allow the inspection or recording of a return or amended return that a person liable for prefectural tobacco tax submitted to the prefectural governor, documents relating to a report made by a wholesale seller, etc. to the prefectural governor under Article 74-16, or documents concerning a reassessment or determination that the prefectural governor made with respect to the taxable quantity or tax amount of that person liable for tax relating to prefectural tobacco tax, the prefectural governor is to have the relevant documents inspected or recorded by the mayor of the municipality or an official designated by the mayor.
    <sup>machine translation, not official</sup>

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## Cites
- art-479/par-1: 第七十四条の十六 → 地方税法 第七十四条の十六 (Article 74-16), art-74-16 — https://japanlaw.org/ja/local-tax-act/art-74-16 · https://japanlaw.org/l/325AC0000000226/art-74-16

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-143, 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