# 地方税法 / Local Tax Act — 第七十二条の三十三 (Article 72-33) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-33. 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: 第七十二条の三十三 (Article 72-33)（更正の請求の特例） — address `art-72-33` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-33 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-33 - 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. --- ### 第七十二条の三十三（更正の請求の特例） — Special Provisions on Requests for Reassessment caption: machine translation, not official art-72-33 · https://japanlaw.org/ja/local-tax-act/art-72-33 · https://japanlaw.org/l/325AC0000000226/art-72-33 **第一項** 第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書に記載すべき付加価値額、資本金等の額、所得若しくは収入金額又は事業税額につき、修正申告書を提出し、又は第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正若しくは決定を受けた法人は、当該修正申告書の提出又は当該更正若しくは決定に伴い、当該修正申告又は当該更正若しくは決定に係る事業年度後の事業年度分の第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定による申告書に記載すべき付加価値額、資本金等の額、所得若しくは収入金額又は事業税額が過大となる場合には、当該修正申告書を提出した日又は当該更正若しくは決定の通知を受けた日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該付加価値額、資本金等の額、所得若しくは収入金額又は事業税額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、当該修正申告書を提出した日又は当該更正若しくは決定の通知を受けた日を記載しなければならない。 art-72-33/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-33/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-1 A corporation that has submitted an amended return, or has received a reassessment or determination under Article 72-39, 72-41 or 72-41-2, with respect to the value added, amount of stated capital, etc., income or revenue, or the amount of enterprise tax, to be stated in a return under Article 72-25, 72-28 or 72-29 may, where, in consequence of the submission of that amended return or of that reassessment or determination, the value added, amount of stated capital, etc., income or revenue, or the amount of enterprise tax, to be stated in a return under Article 72-25, 72-28 or 72-29 for a business year after the business year pertaining to that amended return or that reassessment or determination becomes excessive, make a request for reassessment to the prefectural governor with respect to that value added, amount of stated capital, etc., income or revenue, or amount of enterprise tax, only within two months from the day on which it submitted that amended return or the day on which it received notice of that reassessment or determination, as provided by Order of the Ministry of Internal Affairs and Communications. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the particulars prescribed in that paragraph, the day on which that amended return was submitted or the day on which notice of that reassessment or determination was received. machine translation, not official **第二項** 申告書又は修正申告書を提出した法人（収入割のみを申告納付すべきものを除く。）が、当該申告又は修正申告に係る事業税の計算の基礎となつた事業年度に係る法人税の課税標準について国の税務官署の更正又は決定を受けたことに伴い、当該申告又は修正申告に係る付加価値額、資本金等の額若しくは所得又は事業税額が過大となる場合には、国の税務官署が当該更正又は決定の通知をした日から二月以内に限り、総務省令で定めるところにより、道府県知事に対し、当該付加価値額、資本金等の額若しくは所得又は事業税額につき、更正の請求をすることができる。この場合においては、第二十条の九の三第三項に規定する更正請求書には、同項に規定する事項のほか、国の税務官署が当該更正又は決定の通知をした日を記載しなければならない。 art-72-33/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-33/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-33/par-2 Where a corporation that has submitted a return or an amended return (excluding one that is to file and pay only the revenue levy) finds that, in consequence of having received a reassessment or determination by a national tax office of the tax base for corporation tax for the business year that formed the basis for calculating the enterprise tax pertaining to that filing or amended return, the value added, amount of stated capital, etc. or income, or the amount of enterprise tax, pertaining to that filing or amended return has become excessive, it may make a request for reassessment to the prefectural governor with respect to that value added, amount of stated capital, etc. or income, or amount of enterprise tax, only within two months from the day on which the national tax office gave notice of that reassessment or determination, as provided by Order of the Ministry of Internal Affairs and Communications. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the particulars prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment or determination. machine translation, not official --- ## Cites - art-72-33/par-1: 第七十二条の二十五 → 地方税法 第七十二条の二十五 (Article 72-25), art-72-25 — https://japanlaw.org/ja/local-tax-act/art-72-25 · https://japanlaw.org/l/325AC0000000226/art-72-25 - art-72-33/par-1: 第七十二条の二十八 → 地方税法 第七十二条の二十八 (Article 72-28), art-72-28 — https://japanlaw.org/ja/local-tax-act/art-72-28 · https://japanlaw.org/l/325AC0000000226/art-72-28 - art-72-33/par-1: 第七十二条の二十九 → 地方税法 第七十二条の二十九 (Article 72-29), art-72-29 — https://japanlaw.org/ja/local-tax-act/art-72-29 · https://japanlaw.org/l/325AC0000000226/art-72-29 - art-72-33/par-1: 第七十二条の三十九 → 地方税法 第七十二条の三十九 (Article 72-39), art-72-39 — https://japanlaw.org/ja/local-tax-act/art-72-39 · https://japanlaw.org/l/325AC0000000226/art-72-39 - art-72-33/par-1: 第七十二条の四十一 → 地方税法 第七十二条の四十一 (Article 72-41), art-72-41 — https://japanlaw.org/ja/local-tax-act/art-72-41 · https://japanlaw.org/l/325AC0000000226/art-72-41 - art-72-33/par-1: 第七十二条の四十一の二 → 地方税法 第七十二条の四十一の二 (Article 72-41-2), art-72-41-2 — https://japanlaw.org/ja/local-tax-act/art-72-41-2 · https://japanlaw.org/l/325AC0000000226/art-72-41-2 - art-72-33/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 - art-72-33/par-2: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 附則第五条第三項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3411-40/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-3411-40/art-5/par-3 - 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 附則第四条第三項（更正の請求に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-3 - 地方税法 附則第四条第四項（更正の請求に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4231-115/art-4/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4231-115/art-4/par-4 --- ## 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-20261027T202151-046, translated 2026-10-28 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-057, 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