# 地方税法 / Local Tax Act — 第七十二条の十三 (Article 72-13)

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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: 第七十二条の十三 (Article 72-13)（事業年度） — address `art-72-13`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-13
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-13
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

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

---

### 第七十二条の十三（事業年度） — Business Year
<sup>caption: machine translation, not official</sup>
<sup>art-72-13 · https://japanlaw.org/ja/local-tax-act/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13</sup>

    **第一項**  この節において「事業年度」とは、法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間をいう。
    <sup>art-72-13/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1</sup>
    In this Section, "business year" means a business year or other equivalent period provided for by laws and regulations, articles of incorporation, articles of endowment, rules or bylaws, or the period prescribed in the following paragraph or paragraph (3).
    <sup>machine translation, not official</sup>

    **第二項**  法令、定款、寄附行為、規則又は規約で事業年度その他これに準ずる期間を定めていない法人については、法人税法第十三条第二項又は第三項の規定により当該法人が政府に届け出、又は政府が指定した期間をもつて、当該法人の事業年度とする。
    <sup>art-72-13/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-2</sup>
    For a corporation for which no business year or other equivalent period is provided for by laws and regulations, articles of incorporation, articles of endowment, rules or bylaws, the period that the corporation has notified to the government, or that the government has designated, pursuant to Article 13, paragraph (2) or (3) of the Corporation Tax Act is the business year of that corporation.
    <sup>machine translation, not official</sup>

    **第三項**  人格のない社団等で定款、寄附行為、規則又は規約で事業年度その他これに準ずる期間を定めていないものが法人税法第十三条第二項の規定による届出を政府にしなかつた場合には、当該人格のない社団等の事業年度は、その年の一月一日（同項第一号イに定める収益事業を開始した日又は同項第二号に定める収益事業から生ずる所得を有することとなつた日の属する年については、これらの日）から十二月三十一日までの期間とする。
    <sup>art-72-13/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-3</sup>
    Where an association or foundation without juridical personality for which no business year or other equivalent period is provided for by its articles of incorporation, articles of endowment, rules or bylaws has not made the notification to the government under Article 13, paragraph (2) of the Corporation Tax Act, the business year of that association or foundation without juridical personality is the period from January 1 of that year (or, for a year that includes the day on which it commenced the profit-making business specified in item (i), (a) of that paragraph or the day on which it came to have income arising from the profit-making business specified in item (ii) of that paragraph, from that day) to December 31.
    <sup>machine translation, not official</sup>

    **第四項**  第一項に規定する期間が一年を超える場合には、その法人の事業年度は、同項の規定にかかわらず、当該期間をその開始の日から一年ごとに区分した各期間（最後に一年未満の期間を生じたときは、当該期間）とする。
    <sup>art-72-13/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-4</sup>
    If the period prescribed in paragraph (1) exceeds one year, the business year of the corporation is, notwithstanding the provisions of that paragraph, each of the periods into which that period is divided at one-year intervals from its commencement date (or, where a period of less than one year arises at the end, that period).
    <sup>machine translation, not official</sup>

    **第五項**  次の各号に掲げる事実が生じた場合には、その事実が生じた法人の事業年度は、第一項の規定にかかわらず、当該各号に定める日に終了し、これに続く事業年度は、第二号又は第五号に掲げる事実が生じた場合を除き、同日の翌日から開始するものとする。
    <sup>art-72-13/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5</sup>
    In the case where any of the facts listed in the following items has occurred, the business year of the corporation for which the fact has occurred is to end, notwithstanding the provisions of paragraph (1), on the day specified in the relevant item, and the following business year is to commence on the day following that day, except in the case where the fact listed in item (ii) or (v) has occurred:
    <sup>machine translation, not official</sup>

      **一**  内国法人（第七十二条の十九に規定する内国法人をいう。以下この条において同じ。）が事業年度の中途において解散（合併による解散を除く。）をしたこと　その解散の日
      <sup>art-72-13/par-5/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-1</sup>
      The fact that a domestic corporation (meaning a domestic corporation prescribed in Article 72-19; the same applies hereinafter in this Article) has dissolved (excluding dissolution by merger) in the middle of a business year: the date of that dissolution;
      <sup>machine translation, not official</sup>

      **二**  法人が事業年度の中途において合併により解散したこと　その合併の日の前日
      <sup>art-72-13/par-5/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-2</sup>
      The fact that a corporation has dissolved due to a merger in the middle of a business year: the day before the date of the merger;
      <sup>machine translation, not official</sup>

      **三**  内国法人である第七十二条の五第一項各号に掲げる法人又は人格のない社団等が事業年度の中途において新たに収益事業を開始したこと（人格のない社団等にあつては、第三項に規定する場合に該当する場合を除く。）　その開始した日の前日
      <sup>art-72-13/par-5/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-3</sup>
      The fact that a domestic corporation listed in the items of Article 72-5, paragraph (1), or an association or foundation without juridical personality, has newly commenced a profit-making business in the middle of a business year (excluding, in the case of an association or foundation without juridical personality, a case that falls under the case prescribed in paragraph (3)): the day before the day on which it commenced the business;
      <sup>machine translation, not official</sup>

      **四**  次に掲げる事実　その事実が生じた日の前日
      <sup>art-72-13/par-5/item-4 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4</sup>
      Any of the following facts: the day before the day on which the fact occurred;
      <sup>machine translation, not official</sup>

        **イ**  第七十二条の四第一項各号に掲げる法人が事業年度の中途において第七十二条の五第一項各号に掲げる法人で収益事業を行うものに該当することとなつたこと。
        <sup>art-72-13/par-5/item-4/sub-1 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4/sub-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4/sub-1</sup>
        the fact that a corporation listed in the items of Article 72-4, paragraph (1) has come to fall under a corporation listed in the items of Article 72-5, paragraph (1) that carries on a profit-making business in the middle of a business year;
        <sup>machine translation, not official</sup>

        **ロ**  第七十二条の四第一項各号又は第七十二条の五第一項各号に掲げる法人が事業年度の中途において第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人（人格のない社団等を除く。）に該当することとなつたこと。
        <sup>art-72-13/par-5/item-4/sub-2 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4/sub-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4/sub-2</sup>
        the fact that a corporation listed in the items of Article 72-4, paragraph (1) or the items of Article 72-5, paragraph (1) has come to fall under a corporation (excluding an association or foundation without juridical personality) other than the corporations listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1) in the middle of a business year;
        <sup>machine translation, not official</sup>

        **ハ**  第七十二条の四第一項各号及び第七十二条の五第一項各号に掲げる法人以外の法人（人格のない社団等を除く。）が事業年度の中途において同項各号に掲げる法人に該当することとなつたこと。
        <sup>art-72-13/par-5/item-4/sub-3 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4/sub-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4/sub-3</sup>
        the fact that a corporation (excluding an association or foundation without juridical personality) other than the corporations listed in the items of Article 72-4, paragraph (1) and the items of Article 72-5, paragraph (1) has come to fall under a corporation listed in the items of that paragraph in the middle of a business year;
        <sup>machine translation, not official</sup>

      **五**  清算中の法人の残余財産が事業年度の中途において確定したこと　その残余財産の確定の日
      <sup>art-72-13/par-5/item-5 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-5</sup>
      The fact that the residual assets of a corporation in liquidation have been determined in the middle of a business year: the date of determination of residual assets;
      <sup>machine translation, not official</sup>

      **六**  清算中の内国法人が事業年度の中途において継続したこと　その継続の日の前日
      <sup>art-72-13/par-5/item-6 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-6</sup>
      The fact that a domestic corporation in liquidation has continued in the middle of a business year: the day before the date of continuation;
      <sup>machine translation, not official</sup>

      **七**  恒久的施設を有しない外国法人が事業年度の中途において恒久的施設を有することとなつたこと　その有することとなつた日の前日
      <sup>art-72-13/par-5/item-7 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-7 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-7</sup>
      The fact that a foreign corporation that has no permanent establishment has come to have a permanent establishment in the middle of a business year: the day before the day on which it came to have the permanent establishment;
      <sup>machine translation, not official</sup>

      **八**  恒久的施設を有する外国法人が事業年度の中途において恒久的施設を有しないこととなつたこと　その有しないこととなつた日
      <sup>art-72-13/par-5/item-8 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-8</sup>
      The fact that a foreign corporation that has a permanent establishment has come to have no permanent establishment in the middle of a business year: the day on which it came to have no permanent establishment.
      <sup>machine translation, not official</sup>

    **第六項**  通算親法人（法人税法第二条第十二号の六の七に規定する通算親法人をいう。以下この節において同じ。）について同法第六十四条の十第五項又は第六項（第三号、第四号又は第七号に係る部分に限る。）の規定により同法第六十四条の九第一項の規定による承認が効力を失つた場合には、当該通算親法人であつた内国法人の事業年度は、第一項の規定にかかわらず、その効力を失つた日の前日に終了し、これに続く事業年度は、当該効力を失つた日から開始するものとする。
    <sup>art-72-13/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-6</sup>
    Where the approval under Article 64-9, paragraph (1) of the Corporation Tax Act has ceased to be effective for a group tax sharing parent corporation (meaning a group tax sharing parent corporation prescribed in Article 2, item (xii)-6-7 of that Act; the same applies hereinafter in this Section) pursuant to Article 64-10, paragraph (5) or (6) of that Act (limited to the portion relating to item (iii), (iv) or (vii)), the business year of the domestic corporation that was that group tax sharing parent corporation is to end, notwithstanding the provisions of paragraph (1), on the day before the day on which the approval ceased to be effective, and the following business year is to commence on the day on which it ceased to be effective.
    <sup>machine translation, not official</sup>

    **第七項**  通算子法人（法人税法第二条第十二号の七に規定する通算子法人をいう。以下この節において同じ。）で当該通算子法人に係る通算親法人の事業年度開始の時に当該通算親法人との間に通算完全支配関係（同法第二条第十二号の七の七に規定する通算完全支配関係をいう。以下この節において同じ。）があるものの事業年度は、当該開始の日に開始するものとし、通算子法人で当該通算子法人に係る通算親法人の事業年度終了の時に当該通算親法人との間に通算完全支配関係があるものの事業年度は、当該終了の日に終了するものとする。
    <sup>art-72-13/par-7 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-7 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-7</sup>
    The business year of a group tax sharing subsidiary corporation (meaning a group tax sharing subsidiary corporation prescribed in Article 2, item (xii)-7 of the Corporation Tax Act; the same applies hereinafter in this Section) that has a group tax sharing full controlling interest (meaning a group tax sharing full controlling interest prescribed in Article 2, item (xii)-7-7 of that Act; the same applies hereinafter in this Section) with the group tax sharing parent corporation relating to it at the time of commencement of the business year of that group tax sharing parent corporation is to commence on the date of that commencement, and the business year of a group tax sharing subsidiary corporation that has a group tax sharing full controlling interest with the group tax sharing parent corporation relating to it at the time of the end of the business year of that group tax sharing parent corporation is to end on the date of that end.
    <sup>machine translation, not official</sup>

    **第八項**  次の各号に掲げる事実が生じた場合には、その事実が生じた内国法人の事業年度は、当該各号に定める日の前日に終了し、これに続く事業年度は、第二号の内国法人の合併による解散又は残余財産の確定に基因して同号に掲げる事実が生じた場合を除き、当該各号に定める日から開始するものとする。
    <sup>art-72-13/par-8 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8</sup>
    In the case where any of the facts listed in the following items has occurred, the business year of the domestic corporation for which the fact has occurred is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item, except in the case where the fact listed in item (ii) has occurred due to the dissolution by merger or the determination of residual assets of the domestic corporation referred to in that item:
    <sup>machine translation, not official</sup>

      **一**  内国法人が通算親法人との間に当該通算親法人による完全支配関係（法人税法第十四条第四項第一号に規定する完全支配関係をいう。以下この条において同じ。）を有することとなつたこと　その有することとなつた日
      <sup>art-72-13/par-8/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-1</sup>
      The fact that a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by the group tax sharing parent corporation (meaning a full controlling interest prescribed in Article 14, paragraph (4), item (i) of the Corporation Tax Act; the same applies hereinafter in this Article): the day on which it came to have that interest;
      <sup>machine translation, not official</sup>

      **二**  内国法人が通算親法人との間に当該通算親法人による通算完全支配関係を有しなくなつたこと　その有しなくなつた日
      <sup>art-72-13/par-8/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-2</sup>
      The fact that a domestic corporation has ceased to have, with a group tax sharing parent corporation, a group tax sharing full controlling interest held by the group tax sharing parent corporation: the day on which it ceased to have that interest.
      <sup>machine translation, not official</sup>

    **第九項**  次の各号に掲げる内国法人の事業年度は、当該各号に定める日の前日に終了し、これに続く事業年度は、当該各号に定める日から開始するものとする。
    <sup>art-72-13/par-9 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9</sup>
    The business year of a domestic corporation listed in each of the following items is to end on the day before the day specified in the relevant item, and the following business year is to commence on the day specified in the relevant item:
    <sup>machine translation, not official</sup>

      **一**  親法人（法人税法第六十四条の九第一項に規定する親法人をいう。以下この条において同じ。）の申請特例年度（同法第六十四条の九第九項に規定する申請特例年度をいう。以下この条において同じ。）開始の時に当該親法人との間に完全支配関係がある内国法人　その申請特例年度開始の日
      <sup>art-72-13/par-9/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-9/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9/item-1</sup>
      A domestic corporation that has a full controlling interest with a parent corporation (meaning a parent corporation prescribed in Article 64-9, paragraph (1) of the Corporation Tax Act; the same applies hereinafter in this Article) at the time of commencement of the special application year of that parent corporation (meaning a special application year prescribed in paragraph (9) of that Article; the same applies hereinafter in this Article): the commencement date of that special application year;
      <sup>machine translation, not official</sup>

      **二**  親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた内国法人　その有することとなつた日
      <sup>art-72-13/par-9/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9/item-2</sup>
      A domestic corporation that has come to have, with a parent corporation, a full controlling interest held by the parent corporation within the period of the special application year of the parent corporation: the day on which it came to have that interest.
      <sup>machine translation, not official</sup>

    **第十項**  前項の場合において、同項各号に掲げる内国法人が法人税法第六十四条の九第一項の規定による承認を受けなかつたとき、又は前項各号に掲げる内国法人が同条第十項第一号若しくは第十二項第一号に掲げる法人に該当するときは、これらの内国法人の前項各号に定める日から開始する事業年度は、申請特例年度終了の日（同日前にこれらの内国法人の合併による解散又は残余財産の確定により当該各号の親法人との間に完全支配関係を有しなくなつた場合（以下この項において「合併による解散等の場合」という。）には、その有しなくなつた日の前日。次項において「終了等の日」という。）に終了し、これに続く事業年度は、合併による解散等の場合を除き、当該申請特例年度終了の日の翌日から開始するものとする。
    <sup>art-72-13/par-10 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10</sup>
    In the case referred to in the preceding paragraph, where a domestic corporation listed in the items of that paragraph has not received the approval under Article 64-9, paragraph (1) of the Corporation Tax Act, or where a domestic corporation listed in the items of the preceding paragraph falls under a corporation listed in Article 64-9, paragraph (10), item (i) or paragraph (12), item (i) of that Act, the business year of those domestic corporations that commences on the day specified in the items of the preceding paragraph is to end on the last day of the special application year (or, where before that day those domestic corporations have ceased to have a full controlling interest with the parent corporation referred to in the relevant item due to dissolution by merger or determination of residual assets (hereinafter in this paragraph referred to as a "case of dissolution by merger, etc."), the day before the day on which they ceased to have it; referred to as the "end date, etc." in the following paragraph), and the following business year is to commence, except in a case of dissolution by merger, etc., on the day following the last day of that special application year.
    <sup>machine translation, not official</sup>

    **第十一項**  内国法人の通算子法人に該当する期間（第九項各号に掲げる内国法人の当該各号に定める日から終了等の日までの期間を含む。）については、第一項及び第五項の規定は、適用しない。
    <sup>art-72-13/par-11 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11</sup>
    The provisions of paragraphs (1) and (5) do not apply to the period during which a domestic corporation is a group tax sharing subsidiary corporation (including, for a domestic corporation listed in the items of paragraph (9), the period from the day specified in the relevant item to the end date, etc.).
    <sup>machine translation, not official</sup>

    **第十二項**  内国法人が、通算親法人との間に当該通算親法人による完全支配関係を有することとなり、又は親法人の申請特例年度の期間内に当該親法人との間に当該親法人による完全支配関係を有することとなつた場合において、法人税法第十四条第八項に規定する提出期限となる日までに、当該通算親法人又は親法人（第一号において「通算親法人等」という。）が同項に規定する書類を納税地の所轄税務署長に提出したときは、第八項（第一号に係る部分に限る。）、第九項（第二号に係る部分に限る。）及び前二項の規定の適用については、次の各号に掲げる場合の区分に応じ当該各号に定めるところによる。
    <sup>art-72-13/par-12 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12</sup>
    Where a domestic corporation has come to have, with a group tax sharing parent corporation, a full controlling interest held by that group tax sharing parent corporation, or has come to have, with a parent corporation within the period of the special application year of that parent corporation, a full controlling interest held by that parent corporation, if, by the date that is the deadline for filing prescribed in Article 14, paragraph (8) of the Corporation Tax Act, that group tax sharing parent corporation or parent corporation (referred to as the "group tax sharing parent corporation, etc." in item (i)) has submitted the documents prescribed in that paragraph to the district director having jurisdiction over the place for tax payment, then for the purpose of applying paragraph (8) (limited to the portion relating to item (i)), paragraph (9) (limited to the portion relating to item (ii)) and the preceding two paragraphs, the matters specified in the relevant item apply in accordance with the category of cases listed in the following items:
    <sup>machine translation, not official</sup>

      **一**  当該内国法人の加入日（法人税法第十四条第八項に規定する加入日をいう。以下この号において同じ。）から当該加入日の前日の属する特例決算期間（同項第一号に規定する特例決算期間をいう。以下この号において同じ。）の末日まで継続して当該内国法人と当該通算親法人等との間に当該通算親法人等による完全支配関係がある場合　当該内国法人及び当該内国法人が発行済株式又は出資を直接又は間接に保有する他の内国法人（当該加入日から当該末日までの間に当該通算親法人等との間に完全支配関係を有することとなつたものに限る。次号において「他の内国法人」という。）については、当該加入日の前日の属する特例決算期間の末日の翌日をもつて第八項第一号又は第九項第二号に定める日とする。この場合において、当該翌日が申請特例年度終了の日後であるときは、当該末日を申請特例年度終了の日とみなして、第十項の規定を適用する。
      <sup>art-72-13/par-12/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-1</sup>
      In the case where there is continuously a full controlling interest held by the group tax sharing parent corporation, etc. between that domestic corporation and that group tax sharing parent corporation, etc. from the date of joining of that domestic corporation (meaning the date of joining prescribed in Article 14, paragraph (8) of the Corporation Tax Act; the same applies hereinafter in this item) to the last day of the special closing period that includes the day before that date of joining (meaning the special closing period prescribed in item (i) of that paragraph; the same applies hereinafter in this item): for that domestic corporation and any other domestic corporation in which that domestic corporation directly or indirectly holds issued shares or capital contributions (limited to one that has come to have a full controlling interest with that group tax sharing parent corporation, etc. during the period from that date of joining to that last day; referred to as the "other domestic corporation" in the following item), the day following the last day of the special closing period that includes the day before that date of joining is the day specified in paragraph (8), item (i) or paragraph (9), item (ii). In this case, if that following day is after the last day of the special application year, paragraph (10) applies deeming that last day to be the last day of the special application year;
      <sup>machine translation, not official</sup>

      **二**  前号に掲げる場合以外の場合　当該内国法人及び他の内国法人については、第八項（第一号に係る部分に限る。）及び第九項（第二号に係る部分に限る。）の規定は、適用しない。
      <sup>art-72-13/par-12/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-2</sup>
      In a case other than the case listed in the preceding item: the provisions of paragraph (8) (limited to the portion relating to item (i)) and paragraph (9) (limited to the portion relating to item (ii)) do not apply to that domestic corporation and the other domestic corporation.
      <sup>machine translation, not official</sup>

    **第十三項**  第五項第三号及び第四号イの収益事業の範囲は、政令で定める。
    <sup>art-72-13/par-13 · https://japanlaw.org/ja/local-tax-act/art-72-13/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-13</sup>
    The scope of the profit-making businesses in paragraph (5), item (iii) and item (iv), (a) is specified by Cabinet Order.
    <sup>machine translation, not official</sup>

---

## Cites
- art-72-13/par-1: 次項 → 地方税法 第七十二条の十三第二項 (Article 72-13, paragraph (2)), art-72-13/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-2
- art-72-13/par-1: 第三項 → 地方税法 第七十二条の十三第三項 (Article 72-13, paragraph (3)), art-72-13/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-3
- art-72-13/par-2: 法人税法第十三条第二項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2
- art-72-13/par-2: 第三項 → 法人税法 第十三条第三項 (Article 13, paragraph (3)), art-13/par-3 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-3 · https://japanlaw.org/l/340AC0000000034/art-13/par-3
- art-72-13/par-3: 法人税法第十三条第二項 → 法人税法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2
- art-72-13/par-3: 同項第一号 → 法人税法 第十三条第二項第一号 (Article 13, paragraph (2), item (i)), art-13/par-2/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-1 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-1
- art-72-13/par-3: 同項第二号 → 法人税法 第十三条第二項第二号 (Article 13, paragraph (2), item (ii)), art-13/par-2/item-2 — https://japanlaw.org/ja/corporation-tax-act/art-13/par-2/item-2 · https://japanlaw.org/l/340AC0000000034/art-13/par-2/item-2
- art-72-13/par-4: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1
- art-72-13/par-5: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1
- art-72-13/par-5: 第二号 → 地方税法 第七十二条の十三第五項第二号 (Article 72-13, paragraph (5), item (ii)), art-72-13/par-5/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-2
- art-72-13/par-5: 第五号 → 地方税法 第七十二条の十三第五項第五号 (Article 72-13, paragraph (5), item (v)), art-72-13/par-5/item-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-5
- art-72-13/par-5/item-1: 第七十二条の十九 → 地方税法 第七十二条の十九 (Article 72-19), art-72-19 — https://japanlaw.org/ja/local-tax-act/art-72-19 · https://japanlaw.org/l/325AC0000000226/art-72-19
- art-72-13/par-5/item-1: この条 → 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/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13
- art-72-13/par-5/item-3: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1
- art-72-13/par-5/item-3: 第三項 → 地方税法 第七十二条の十三第三項 (Article 72-13, paragraph (3)), art-72-13/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-3
- art-72-13/par-5/item-4/sub-1: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1
- art-72-13/par-5/item-4/sub-1: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1
- art-72-13/par-5/item-4/sub-2: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1
- art-72-13/par-5/item-4/sub-2: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1
- art-72-13/par-5/item-4/sub-3: 第七十二条の四第一項 → 地方税法 第七十二条の四第一項 (Article 72-4, paragraph (1)), art-72-4/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-4/par-1
- art-72-13/par-5/item-4/sub-3: 第七十二条の五第一項 → 地方税法 第七十二条の五第一項 (Article 72-5, paragraph (1)), art-72-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-5/par-1
- art-72-13/par-6: 法人税法第二条第十二号の六の七 → 法人税法 第二条第一項第十二号の六の七 (Article 2, paragraph (1), item (xii-6-7)), art-2/par-1/item-12-6-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-6-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-6-7
- art-72-13/par-6: 同法第六十四条の十第五項 → 法人税法 第六十四条の十第五項 (Article 64-10, paragraph (5)), art-64-10/par-5 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-5 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-5
- art-72-13/par-6: 第六項 → 法人税法 第六十四条の十第六項 (Article 64-10, paragraph (6)), art-64-10/par-6 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-6 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6
- art-72-13/par-6: 第三号 → 法人税法 第六十四条の十第六項第三号 (Article 64-10, paragraph (6), item (iii)), art-64-10/par-6/item-3 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-6/item-3 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6/item-3
- art-72-13/par-6: 第四号 → 法人税法 第六十四条の十第六項第四号 (Article 64-10, paragraph (6), item (iv)), art-64-10/par-6/item-4 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-6/item-4 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6/item-4
- art-72-13/par-6: 第七号 → 法人税法 第六十四条の十第六項第七号 (Article 64-10, paragraph (6), item (vii)), art-64-10/par-6/item-7 — https://japanlaw.org/ja/corporation-tax-act/art-64-10/par-6/item-7 · https://japanlaw.org/l/340AC0000000034/art-64-10/par-6/item-7
- art-72-13/par-6: 同法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-13/par-6: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1
- art-72-13/par-7: 法人税法第二条第十二号の七 → 法人税法 第二条第一項第十二号の七 (Article 2, paragraph (1), item (xii-7)), art-2/par-1/item-12-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7
- art-72-13/par-7: 同法第二条第十二号の七の七 → 法人税法 第二条第一項第十二号の七の七 (Article 2, paragraph (1), item (xii-7-7)), art-2/par-1/item-12-7-7 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-7-7 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-7
- art-72-13/par-8: 第二号 → 地方税法 第七十二条の十三第八項第二号 (Article 72-13, paragraph (8), item (ii)), art-72-13/par-8/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-2
- art-72-13/par-8/item-1: 法人税法第十四条第四項第一号 → 法人税法 第十四条第四項第一号 (Article 14, paragraph (4), item (i)), art-14/par-4/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-14/par-4/item-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-4/item-1
- art-72-13/par-8/item-1: この条 → 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/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13
- art-72-13/par-9/item-1: 法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-13/par-9/item-1: この条 → 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/art-72-13 · https://japanlaw.org/l/325AC0000000226/art-72-13
- art-72-13/par-9/item-1: 同法第六十四条の九第九項 → 法人税法 第六十四条の九第九項 (Article 64-9, paragraph (9)), art-64-9/par-9 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-9 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-9
- art-72-13/par-10: 前項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- art-72-13/par-10: 法人税法第六十四条の九第一項 → 法人税法 第六十四条の九第一項 (Article 64-9, paragraph (1)), art-64-9/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-1
- art-72-13/par-10: 同条第十項第一号 → 法人税法 第六十四条の九第十項第一号 (Article 64-9, paragraph (10), item (i)), art-64-9/par-10/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-10/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-10/item-1
- art-72-13/par-10: 第十二項第一号 → 法人税法 第六十四条の九第十二項第一号 (Article 64-9, paragraph (12), item (i)), art-64-9/par-12/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-64-9/par-12/item-1 · https://japanlaw.org/l/340AC0000000034/art-64-9/par-12/item-1
- art-72-13/par-10: この項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- art-72-13/par-10: 次項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11
- art-72-13/par-11: 第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- art-72-13/par-11: 第一項 → 地方税法 第七十二条の十三第一項 (Article 72-13, paragraph (1)), art-72-13/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1
- art-72-13/par-11: 第五項 → 地方税法 第七十二条の十三第五項 (Article 72-13, paragraph (5)), art-72-13/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- art-72-13/par-12: 法人税法第十四条第八項 → 法人税法 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-14/par-8 · https://japanlaw.org/l/340AC0000000034/art-14/par-8
- art-72-13/par-12: 第一号 → 地方税法 第七十二条の十三第十二項第一号 (Article 72-13, paragraph (12), item (i)), art-72-13/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-1
- art-72-13/par-12: 同項 → 地方税法 第七十二条の十三第十二項 (Article 72-13, paragraph (12)), art-72-13/par-12 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12
- art-72-13/par-12: 第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- art-72-13/par-12: 第一号 → 地方税法 第七十二条の十三第八項第一号 (Article 72-13, paragraph (8), item (i)), art-72-13/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-1
- art-72-13/par-12: 第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- art-72-13/par-12: 第二号 → 地方税法 第七十二条の十三第九項第二号 (Article 72-13, paragraph (9), item (ii)), art-72-13/par-9/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9/item-2
- art-72-13/par-12: 前二項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- art-72-13/par-12: 前二項 → 地方税法 第七十二条の十三第十一項 (Article 72-13, paragraph (11)), art-72-13/par-11 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11
- art-72-13/par-12/item-1: 法人税法第十四条第八項 → 法人税法 第十四条第八項 (Article 14, paragraph (8)), art-14/par-8 — https://japanlaw.org/ja/corporation-tax-act/art-14/par-8 · https://japanlaw.org/l/340AC0000000034/art-14/par-8
- art-72-13/par-12/item-1: この号 → 地方税法 第七十二条の十三第十二項第一号 (Article 72-13, paragraph (12), item (i)), art-72-13/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-1
- art-72-13/par-12/item-1: 同項第一号 → 法人税法 第十四条第八項第一号 (Article 14, paragraph (8), item (i)), art-14/par-8/item-1 — https://japanlaw.org/ja/corporation-tax-act/art-14/par-8/item-1 · https://japanlaw.org/l/340AC0000000034/art-14/par-8/item-1
- art-72-13/par-12/item-1: 次号 → 地方税法 第七十二条の十三第十二項第二号 (Article 72-13, paragraph (12), item (ii)), art-72-13/par-12/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-2
- art-72-13/par-12/item-1: 第八項第一号 → 地方税法 第七十二条の十三第八項第一号 (Article 72-13, paragraph (8), item (i)), art-72-13/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-1
- art-72-13/par-12/item-1: 第九項第二号 → 地方税法 第七十二条の十三第九項第二号 (Article 72-13, paragraph (9), item (ii)), art-72-13/par-9/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9/item-2
- art-72-13/par-12/item-1: 第十項 → 地方税法 第七十二条の十三第十項 (Article 72-13, paragraph (10)), art-72-13/par-10 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- art-72-13/par-12/item-2: 前号 → 地方税法 第七十二条の十三第十二項第一号 (Article 72-13, paragraph (12), item (i)), art-72-13/par-12/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-1
- art-72-13/par-12/item-2: 第八項 → 地方税法 第七十二条の十三第八項 (Article 72-13, paragraph (8)), art-72-13/par-8 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- art-72-13/par-12/item-2: 第一号 → 地方税法 第七十二条の十三第八項第一号 (Article 72-13, paragraph (8), item (i)), art-72-13/par-8/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-1
- art-72-13/par-12/item-2: 第九項 → 地方税法 第七十二条の十三第九項 (Article 72-13, paragraph (9)), art-72-13/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9
- art-72-13/par-12/item-2: 第二号 → 地方税法 第七十二条の十三第九項第二号 (Article 72-13, paragraph (9), item (ii)), art-72-13/par-9/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9/item-2
- art-72-13/par-13: 第五項第三号 → 地方税法 第七十二条の十三第五項第三号 (Article 72-13, paragraph (5), item (iii)), art-72-13/par-5/item-3 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-3
- art-72-13/par-13: 第四号 → 地方税法 第七十二条の十三第五項第四号 (Article 72-13, paragraph (5), item (iv)), art-72-13/par-5/item-4 — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-4

## Cited by

34 provisions cite this one. No official source publishes this direction.

- 地方税法 第七十二条の二の二第八項（法人課税信託の受託者に関するこの節の規定の適用） — https://japanlaw.org/ja/local-tax-act/art-72-2-2/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-2-2/par-8
- 地方税法 第七十二条の十三第一項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-1
- 地方税法 第七十二条の十三第四項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-4
- 地方税法 第七十二条の十三第五項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5
- 地方税法 第七十二条の十三第五項第一号（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-1
- 地方税法 第七十二条の十三第五項第三号（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-5/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-5/item-3
- 地方税法 第七十二条の十三第六項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-6
- 地方税法 第七十二条の十三第八項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8
- 地方税法 第七十二条の十三第八項第一号（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-8/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-8/item-1
- 地方税法 第七十二条の十三第九項第一号（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-9/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-9/item-1
- 地方税法 第七十二条の十三第十項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-10 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-10
- 地方税法 第七十二条の十三第十一項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-11 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-11
- 地方税法 第七十二条の十三第十二項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12
- 地方税法 第七十二条の十三第十二項第一号（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-1
- 地方税法 第七十二条の十三第十二項第二号（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-12/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-12/item-2
- 地方税法 第七十二条の十三第十三項（事業年度） — https://japanlaw.org/ja/local-tax-act/art-72-13/par-13 · https://japanlaw.org/l/325AC0000000226/art-72-13/par-13
- 地方税法 第七百一条の三十一第一項第七号（用語の意義） — https://japanlaw.org/ja/local-tax-act/art-701-31/par-1/item-7 · https://japanlaw.org/l/325AC0000000226/art-701-31/par-1/item-7
- 地方税法 附則第四十一条第二項（旧民法第三十四条の法人から移行した法人等に係る地方税の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-41/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-41/par-2
- 地方税法 附則第十三項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3301-112/par-13 · https://japanlaw.org/l/325AC0000000226/suppl-3301-112/par-13
- 地方税法 附則第三条第二項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3401-35/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3401-35/art-3/par-2
- 地方税法 附則第六条第三項（地方税法の一部改正） — https://japanlaw.org/ja/local-tax-act/suppl-3521-22/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3521-22/art-6/par-3
- 地方税法 附則第三条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-80/art-3/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-2
- 地方税法 附則第三条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4141-80/art-3/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4141-80/art-3/par-3
- 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-2
- 地方税法 附則第十二条第一項（信託法の制定に伴う道府県民税、事業税、地方消費税及び市町村民税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4191-4/art-12/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4191-4/art-12/par-1
- 地方税法 附則第二条第一項（還付加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4221-4/art-2/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4221-4/art-2/par-1
- 地方税法 附則第六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4261-4/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4261-4/art-6/par-2
- 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4301-3/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4301-3/art-6/par-3
- 地方税法 附則第七条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-3
- 地方税法 附則第七条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-5
- 地方税法 附則第七条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-6
- 地方税法 附則第七条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-7
- 地方税法 附則第七条第八項 — https://japanlaw.org/ja/local-tax-act/suppl-5021-5/art-7/par-8 · https://japanlaw.org/l/325AC0000000226/suppl-5021-5/art-7/par-8
- 地方税法 附則第六条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-2

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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-20261027T214204-050, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-051, 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-20261027T214204-051, 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