# 地方税法 / Local Tax Act — 第七十二条の三十九の二 (Article 72-39-2)

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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: 第七十二条の三十九の二 (Article 72-39-2)（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — address `art-72-39-2`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-39-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-39-2
- 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
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They are never merged and never substituted for one another.

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### 第七十二条の三十九の二（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — Deferral of Collection of Corporate Enterprise Tax Where a Petition Is Filed Under a Tax Treaty
<sup>caption: machine translation, not official</sup>
<sup>art-72-39-2 · https://japanlaw.org/ja/local-tax-act/art-72-39-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2</sup>

    **第一項**  道府県知事は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合（次条において「国税庁長官に対する申立てが行われた場合」という。）又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項及び次条において「相互協議」という。）の申入れがあつた場合（次条において「条約相手国等の権限ある当局に対する申立てが行われた場合」という。）には、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。以下この項及び次条第一項において同じ。）に掲げる更正決定に係る法人税額（これらの申立てに係る相互協議の対象となるものに限る。以下この項及び次条第一項において同じ。）の課税標準とされた所得に基づいて第七十二条の三十一第三項の規定により申告納付すべき所得割額若しくは付加価値割額又は当該更正決定に係る法人税額の課税標準とされた所得に基づいて道府県知事が前条第一項若しくは第二項若しくは第七十二条の四十一の二第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき所得割額若しくは付加価値割額並びに当該所得割額又は付加価値割額に係る過少申告加算金、不申告加算金及び重加算金として政令で定めるところにより計算した金額の合算額を限度として、第七十二条の三十一第三項又は第七十二条の四十四第一項の規定による納期限（当該申請が当該納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る法人税額の課税標準とされた所得に基づいて道府県知事が前条第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定により更正をした場合における当該更正があつた日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該所得割額若しくは付加価値割額又はこれらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額に基づいて第五十三条第三十五項の規定により申告納付すべき法人税割額若しくは当該更正決定に係る法人税額に基づいて道府県知事が第五十五条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割額以外の当該道府県の地方税の滞納がある場合は、この限りでない。
    <sup>art-72-39-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1</sup>
    Where a corporation has filed a petition prescribed in a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act (hereinafter in this paragraph referred to as a "tax treaty") with the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to a petition in a case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph) (referred to in the following Article as a "case where a petition has been filed with the Commissioner of the National Tax Agency"), or has filed a petition prescribed in that tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (hereinafter in this paragraph referred to as a "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultations prescribed in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and the following Article referred to as a "mutual agreement procedure") (referred to in the following Article as a "case where a petition has been filed with the competent authority of a treaty partner state, etc."), the prefectural governor may, upon application by the person who has filed those petitions, defer the collection, up to the limit of the total of the income levy amount or value-added levy amount to be filed and paid under Article 72-31, paragraph (3) on the basis of the income taken as the tax base for the corporation tax amount (limited to one that is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis in Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) pertaining to those petitions, or the income levy amount or value-added levy amount to be paid under that reassessment or determination in the case where the prefectural governor has made a reassessment or determination under paragraph (1) or (2) of the preceding Article or Article 72-41-2, paragraph (1) or (2) on the basis of the income taken as the tax base for the corporation tax amount pertaining to that reassessment or determination, and the amount calculated as provided by Cabinet Order as the additional charge for understatement, additional charge for failure to file and substantial additional charge pertaining to that income levy amount or value-added levy amount, only for the period from the due date for payment under Article 72-31, paragraph (3) or Article 72-44, paragraph (1) (where the application is made after that due date for payment, the day of the application) until the day on which one month has elapsed from the day following the day on which the reassessment was made (where there is no agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) in the case where the prefectural governor has made a reassessment under paragraph (1) or (3) of the preceding Article or Article 72-41-2, paragraph (1) or (3) on the basis of the income taken as the tax base for the corporation tax amount pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (referred to in paragraph (5) as the "period of deferral of collection"); provided, however, that this does not apply where, at the time of the application, the person making the application is in arrears in local taxes of that prefecture other than that income levy amount or value-added levy amount, the corporation tax levy amount to be filed and paid under Article 53, paragraph (35) on the basis of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, or the corporation tax levy amount to be paid under a reassessment or determination under Article 55, paragraph (1) or (2) made by the prefectural governor on the basis of the corporation tax amount pertaining to that reassessment or determination.
    <sup>machine translation, not official</sup>

    **第二項**  道府県知事は、前項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）をする場合には、その猶予に係る金額に相当する担保で第十六条第一項各号に掲げるものを、政令で定めるところにより徴さなければならない。ただし、その猶予に係る税額が百万円以下である場合、その猶予の期間が三月以内である場合又は担保を徴することができない特別の事情がある場合は、この限りでない。
    <sup>art-72-39-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-2</sup>
    In deferring collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the prefectural governor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount of the deferral; provided, however, that this does not apply where the amount of tax pertaining to the deferral is 1,000,000 yen or less, where the period of the deferral does not exceed three months, or where there are special circumstances in which security cannot be taken.
    <sup>machine translation, not official</sup>

    **第三項**  第十五条の二の二、第十五条の二の三、第十六条の二第一項から第三項まで及び第十八条の二第四項の規定は徴収の猶予について、第十一条、第十六条第二項及び第三項、第十六条の二第四項並びに第十六条の五第一項及び第二項の規定は前項の規定による担保について、それぞれ準用する。
    <sup>art-72-39-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-3</sup>
    The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
    <sup>machine translation, not official</sup>

    **第四項**  徴収の猶予を受けた者が次の各号のいずれかに該当する場合には、道府県知事は、その徴収の猶予を取り消すことができる。この場合においては、第十五条の三第二項及び第三項の規定を準用する。
    <sup>art-72-39-2/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4</sup>
    Where a person who has received deferral of collection falls under any of the following items, the prefectural governor may revoke the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
    <sup>machine translation, not official</sup>

      **一**  第一項の申立てを取り下げたとき。
      <sup>art-72-39-2/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-1</sup>
      where the petition referred to in paragraph (1) has been withdrawn;
      <sup>machine translation, not official</sup>

      **二**  第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る所得割額又は付加価値割額を猶予期間内に完納することができないと認められるとき。
      <sup>art-72-39-2/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-2</sup>
      where there is a fact falling under any of the items of Article 13-2, paragraph (1) and it is found that the person will be unable to pay in full the income levy amount or value-added levy amount pertaining to the deferral within the period of the deferral;
      <sup>machine translation, not official</sup>

      **三**  前項において準用する第十六条第三項の規定による担保の提供又は変更その他担保を確保するため必要な行為に関する道府県知事の求めに応じないとき。
      <sup>art-72-39-2/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-3</sup>
      where the person fails to comply with a request of the prefectural governor concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis in the preceding paragraph, or other acts necessary to secure the security;
      <sup>machine translation, not official</sup>

      **四**  新たにその猶予に係る所得割額又は付加価値割額以外の当該道府県に係る地方団体の徴収金を滞納したとき（道府県知事がやむを得ない理由があると認めるときを除く。）。
      <sup>art-72-39-2/par-4/item-4 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-4</sup>
      where the person newly falls into arrears in local government levies relating to that prefecture other than the income levy amount or value-added levy amount pertaining to the deferral (excluding where the prefectural governor finds that there are unavoidable reasons);
      <sup>machine translation, not official</sup>

      **五**  徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
      <sup>art-72-39-2/par-4/item-5 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-5 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-5</sup>
      if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
      <sup>machine translation, not official</sup>

    **第五項**  徴収の猶予をした場合には、その猶予をした所得割又は付加価値割に係る延滞金額のうち徴収の猶予期間（第一項の申請が同項の納期限以前である場合には、当該申請の日を起算日として当該納期限までの期間を含む。）に対応する部分の金額は、免除する。ただし、前項の規定による取消しの基因となるべき事実が生じた場合には、その生じた日後の期間に対応する部分の金額については、道府県知事は、その免除をしないことができる。
    <sup>art-72-39-2/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-5</sup>
    Where deferral of collection has been granted, the portion of the amount of delinquency charge on the income levy or value-added levy so deferred that corresponds to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the due date for payment referred to in that paragraph, the period from the day of that application, as the first day for the calculation, to that due date for payment) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under the preceding paragraph, the prefectural governor may refrain from waiving the portion corresponding to the period after the day on which it arose.
    <sup>machine translation, not official</sup>

    **第六項**  徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
    <sup>art-72-39-2/par-6 · https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-6</sup>
    Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-39-2/par-1: 法人税法第百三十九条第一項 → 法人税法 第百三十九条第一項 (Article 139, paragraph (1)), art-139/par-1 — https://japanlaw.org/ja/corporation-tax-act/art-139/par-1 · https://japanlaw.org/l/340AC0000000034/art-139/par-1
- art-72-39-2/par-1: この項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- art-72-39-2/par-1: 租税特別措置法第六十六条の四第一項 → 租税特別措置法 第六十六条の四第一項 (Article 66-4, paragraph (1)), art-66-4/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-1
- art-72-39-2/par-1: 第六十六条の四の三第一項 → 租税特別措置法 第六十六条の四の三第一項 (Article 66-4-3, paragraph (1)), art-66-4-3/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-1
- art-72-39-2/par-1: 第六十七条の十八第一項 → 租税特別措置法 第六十七条の十八第一項 (Article 67-18, paragraph (1)), art-67-18/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-1
- art-72-39-2/par-1: 次条 → 地方税法 第七十二条の三十九の三 (Article 72-39-3), art-72-39-3 — https://japanlaw.org/ja/local-tax-act/art-72-39-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3
- art-72-39-2/par-1: 租税特別措置法第六十六条の四第二十七項第一号 → 租税特別措置法 第六十六条の四第二十七項第一号 (Article 66-4, paragraph (27), item (i)), art-66-4/par-27/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4/par-27/item-1 · https://japanlaw.org/l/332AC0000000026/art-66-4/par-27/item-1
- art-72-39-2/par-1: 同法第六十六条の四の三第十四項 → 租税特別措置法 第六十六条の四の三第十四項 (Article 66-4-3, paragraph (14)), art-66-4-3/par-14 — https://japanlaw.org/ja/special-taxation-measures-act/art-66-4-3/par-14 · https://japanlaw.org/l/332AC0000000026/art-66-4-3/par-14
- art-72-39-2/par-1: 第六十七条の十八第十三項 → 租税特別措置法 第六十七条の十八第十三項 (Article 67-18, paragraph (13)), art-67-18/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-18/par-13 · https://japanlaw.org/l/332AC0000000026/art-67-18/par-13
- art-72-39-2/par-1: 次条第一項 → 地方税法 第七十二条の三十九の三第一項 (Article 72-39-3, paragraph (1)), art-72-39-3/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-1
- art-72-39-2/par-1: 第七十二条の三十一第三項 → 地方税法 第七十二条の三十一第三項 (Article 72-31, paragraph (3)), art-72-31/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-3
- art-72-39-2/par-1: 前条第一項 → 地方税法 第七十二条の三十九第一項 (Article 72-39, paragraph (1)), art-72-39/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-1
- art-72-39-2/par-1: 第二項 → 地方税法 第七十二条の三十九第二項 (Article 72-39, paragraph (2)), art-72-39/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-2
- art-72-39-2/par-1: 第七十二条の四十一の二第一項 → 地方税法 第七十二条の四十一の二第一項 (Article 72-41-2, paragraph (1)), art-72-41-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-1
- art-72-39-2/par-1: 第二項 → 地方税法 第七十二条の四十一の二第二項 (Article 72-41-2, paragraph (2)), art-72-41-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-2
- art-72-39-2/par-1: 第七十二条の四十四第一項 → 地方税法 第七十二条の四十四第一項 (Article 72-44, paragraph (1)), art-72-44/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-44/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-44/par-1
- art-72-39-2/par-1: 国税通則法第二十六条 → 国税通則法 第二十六条 (Article 26), art-26 — https://japanlaw.org/ja/national-tax-general-rules-act/art-26 · https://japanlaw.org/l/337AC0000000066/art-26
- art-72-39-2/par-1: 第三項 → 地方税法 第七十二条の三十九第三項 (Article 72-39, paragraph (3)), art-72-39/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-39/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39/par-3
- art-72-39-2/par-1: 第三項 → 地方税法 第七十二条の四十一の二第三項 (Article 72-41-2, paragraph (3)), art-72-41-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-41-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41-2/par-3
- art-72-39-2/par-1: 第五項 → 地方税法 第七十二条の三十九の二第五項 (Article 72-39-2, paragraph (5)), art-72-39-2/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-5
- art-72-39-2/par-1: 第五十三条第三十五項 → 地方税法 第五十三条第三十五項 (Article 53, paragraph (35)), art-53/par-35 — https://japanlaw.org/ja/local-tax-act/art-53/par-35 · https://japanlaw.org/l/325AC0000000226/art-53/par-35
- art-72-39-2/par-1: 第五十五条第一項 → 地方税法 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — https://japanlaw.org/ja/local-tax-act/art-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-55/par-1
- art-72-39-2/par-1: 第二項 → 地方税法 第五十五条第二項 (Article 55, paragraph (2)), art-55/par-2 — https://japanlaw.org/ja/local-tax-act/art-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-55/par-2
- art-72-39-2/par-2: 前項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- art-72-39-2/par-2: この条 → 地方税法 第七十二条の三十九の二 (Article 72-39-2), art-72-39-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2
- art-72-39-2/par-2: 第十六条第一項 → 地方税法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/ja/local-tax-act/art-16/par-1 · https://japanlaw.org/l/325AC0000000226/art-16/par-1
- art-72-39-2/par-3: 第十五条の二の二 → 地方税法 第十五条の二の二 (Article 15-2-2), art-15-2-2 — https://japanlaw.org/ja/local-tax-act/art-15-2-2 · https://japanlaw.org/l/325AC0000000226/art-15-2-2
- art-72-39-2/par-3: 第十五条の二の三 → 地方税法 第十五条の二の三 (Article 15-2-3), art-15-2-3 — https://japanlaw.org/ja/local-tax-act/art-15-2-3 · https://japanlaw.org/l/325AC0000000226/art-15-2-3
- art-72-39-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第一項 (Article 16-2, paragraph (1)), art-16-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-1
- art-72-39-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第二項 (Article 16-2, paragraph (2)), art-16-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-2
- art-72-39-2/par-3: 第十六条の二第一項から第三項まで → 地方税法 第十六条の二第三項 (Article 16-2, paragraph (3)), art-16-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-3
- art-72-39-2/par-3: 第十八条の二第四項 → 地方税法 第十八条の二第四項 (Article 18-2, paragraph (4)), art-18-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-18-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-18-2/par-4
- art-72-39-2/par-3: 第十一条 → 地方税法 第十一条 (Article 11), art-11 — https://japanlaw.org/ja/local-tax-act/art-11 · https://japanlaw.org/l/325AC0000000226/art-11
- art-72-39-2/par-3: 第十六条第二項 → 地方税法 第十六条第二項 (Article 16, paragraph (2)), art-16/par-2 — https://japanlaw.org/ja/local-tax-act/art-16/par-2 · https://japanlaw.org/l/325AC0000000226/art-16/par-2
- art-72-39-2/par-3: 第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-72-39-2/par-3: 第十六条の二第四項 → 地方税法 第十六条の二第四項 (Article 16-2, paragraph (4)), art-16-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-16-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-16-2/par-4
- art-72-39-2/par-3: 第十六条の五第一項 → 地方税法 第十六条の五第一項 (Article 16-5, paragraph (1)), art-16-5/par-1 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-1 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-1
- art-72-39-2/par-3: 第二項 → 地方税法 第十六条の五第二項 (Article 16-5, paragraph (2)), art-16-5/par-2 — https://japanlaw.org/ja/local-tax-act/art-16-5/par-2 · https://japanlaw.org/l/325AC0000000226/art-16-5/par-2
- art-72-39-2/par-3: 前項 → 地方税法 第七十二条の三十九の二第二項 (Article 72-39-2, paragraph (2)), art-72-39-2/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-2
- art-72-39-2/par-4: 第十五条の三第二項 → 地方税法 第十五条の三第二項 (Article 15-3, paragraph (2)), art-15-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-15-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-2
- art-72-39-2/par-4: 第三項 → 地方税法 第十五条の三第三項 (Article 15-3, paragraph (3)), art-15-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-15-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-15-3/par-3
- art-72-39-2/par-4/item-1: 第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- art-72-39-2/par-4/item-2: 第十三条の二第一項 → 地方税法 第十三条の二第一項 (Article 13-2, paragraph (1)), art-13-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-13-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-13-2/par-1
- art-72-39-2/par-4/item-3: 前項 → 地方税法 第七十二条の三十九の二第三項 (Article 72-39-2, paragraph (3)), art-72-39-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-3
- art-72-39-2/par-4/item-3: 第十六条第三項 → 地方税法 第十六条第三項 (Article 16, paragraph (3)), art-16/par-3 — https://japanlaw.org/ja/local-tax-act/art-16/par-3 · https://japanlaw.org/l/325AC0000000226/art-16/par-3
- art-72-39-2/par-5: 第一項 → 地方税法 第七十二条の三十九の二第一項 (Article 72-39-2, paragraph (1)), art-72-39-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- art-72-39-2/par-5: 前項 → 地方税法 第七十二条の三十九の二第四項 (Article 72-39-2, paragraph (4)), art-72-39-2/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4

## Cited by

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

- 地方税法 第七十二条の三十九の二第一項（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-1
- 地方税法 第七十二条の三十九の二第二項（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-2
- 地方税法 第七十二条の三十九の二第三項（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-3
- 地方税法 第七十二条の三十九の二第四項第一号（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-1
- 地方税法 第七十二条の三十九の二第四項第三号（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-4/item-3
- 地方税法 第七十二条の三十九の二第五項（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予） — https://japanlaw.org/ja/local-tax-act/art-72-39-2/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-39-2/par-5
- 地方税法 第七十二条の三十九の三第二項（法人の事業税の徴収猶予に係る国税庁長官の通知） — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-2
- 地方税法 第七十二条の三十九の三第三項（法人の事業税の徴収猶予に係る国税庁長官の通知） — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/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 附則第五条第六項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-6
- 地方税法 附則第五条第七項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4201-21/art-5/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4201-21/art-5/par-7
- 地方税法 附則第九条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4271-2/art-9/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4271-2/art-9/par-3

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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-20261027T214204-058, 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