# 地方税法 / Local Tax Act — 第七百一条の五十二 (Article 701-52) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-701-52. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 地方税法 (Local Tax Act), 昭和二十五年法律第二百二十六号 - English title "Local Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第七百一条の五十二 (Article 701-52)（事業所税の賦課徴収に関する申告の義務） — address `art-701-52` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-701-52 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-701-52 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第七百一条の五十二（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/art-701-52 · https://japanlaw.org/l/325AC0000000226/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/art-701-52/par-1 · https://japanlaw.org/l/325AC0000000226/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/art-701-52/par-2 · https://japanlaw.org/l/325AC0000000226/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 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 地方税法 第七百一条の五十三第一項（事業所税の賦課徴収に係る虚偽の申告に関する罪） — https://japanlaw.org/ja/local-tax-act/art-701-53/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-53/par-1 - 地方税法 第七百一条の五十四第一項（事業所税の賦課徴収に係る不申告に関する過料） — https://japanlaw.org/ja/local-tax-act/art-701-54/par-1 · https://japanlaw.org/l/325AC0000000226/art-701-54/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 地方税法 — the text in force from 2026-10-16 (https://laws.e-gov.go.jp/law/325AC0000000226/20261016_508AC0000000002), retrieved 2026-10-27 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 地方税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/487), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T202151-206, 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