# 地方税法 / Local Tax Act — 第七十二条の三十四 (Article 72-34) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-34. 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: 第七十二条の三十四 (Article 72-34)（貸借対照表等の提出） — address `art-72-34` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-34 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-34 - 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. --- ### 第七十二条の三十四（貸借対照表等の提出） — Submission of Balance Sheets, etc. caption: machine translation, not official art-72-34 · https://japanlaw.org/ja/local-tax-act/art-72-34 · https://japanlaw.org/l/325AC0000000226/art-72-34 **第一項** 事務所又は事業所所在地の道府県知事は、第七十二条の二第一項第一号ロに掲げる法人（収入割を申告納付すべきものを除く。）が第七十二条の二十五第九項（第七十二条の二十八第二項並びに第七十二条の二十九第二項、第四項及び第六項において準用する場合を含む。）の規定又は第七十二条の二十六第四項の規定による申告書若しくは修正申告書を提出する場合又は当該申告書若しくは修正申告書を提出した後において、事業税の賦課徴収について必要があると認めるときは、当該法人に対し、貸借対照表、損益計算書その他の事業税の賦課徴収について必要な書類の提出を求めることができる。 art-72-34/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-34/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-34/par-1 When a corporation listed in Article 72-2, paragraph (1), item (i), (b) (excluding one that is to file and pay the revenue levy) submits a return or an amended return under Article 72-25, paragraph (9) (including as applied mutatis mutandis in Article 72-28, paragraph (2) and Article 72-29, paragraphs (2), (4) and (6)) or Article 72-26, paragraph (4), or after it has submitted that return or amended return, the prefectural governor for the location of its office or place of business may, where the governor finds it necessary for the assessment and collection of enterprise tax, require that corporation to submit a balance sheet, a profit and loss statement and other documents necessary for the assessment and collection of enterprise tax. machine translation, not official --- ## Cites - art-72-34/par-1: 第七十二条の二第一項第一号 → 地方税法 第七十二条の二第一項第一号 (Article 72-2, paragraph (1), item (i)), art-72-2/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-2/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-2/par-1/item-1 - art-72-34/par-1: 第七十二条の二十五第九項 → 地方税法 第七十二条の二十五第九項 (Article 72-25, paragraph (9)), art-72-25/par-9 — https://japanlaw.org/ja/local-tax-act/art-72-25/par-9 · https://japanlaw.org/l/325AC0000000226/art-72-25/par-9 - art-72-34/par-1: 第七十二条の二十八第二項 → 地方税法 第七十二条の二十八第二項 (Article 72-28, paragraph (2)), art-72-28/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-2 - art-72-34/par-1: 第七十二条の二十九第二項 → 地方税法 第七十二条の二十九第二項 (Article 72-29, paragraph (2)), art-72-29/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-2 - art-72-34/par-1: 第四項 → 地方税法 第七十二条の二十九第四項 (Article 72-29, paragraph (4)), art-72-29/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-4 - art-72-34/par-1: 第六項 → 地方税法 第七十二条の二十九第六項 (Article 72-29, paragraph (6)), art-72-29/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-29/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-29/par-6 - art-72-34/par-1: 第七十二条の二十六第四項 → 地方税法 第七十二条の二十六第四項 (Article 72-26, paragraph (4)), art-72-26/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-26/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-26/par-4 ## Cited by 2 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 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 --- ## 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-20261027T214204-057, 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