# 地方税法 / Local Tax Act — 第七十二条の三十九の三 (Article 72-39-3) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-39-3. 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: 第七十二条の三十九の三 (Article 72-39-3)（法人の事業税の徴収猶予に係る国税庁長官の通知） — address `art-72-39-3` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-39-3 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-39-3 - 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. --- ### 第七十二条の三十九の三（法人の事業税の徴収猶予に係る国税庁長官の通知） — Notification by the Commissioner of the National Tax Agency Relating to Deferral of Collection of Corporate Enterprise Tax caption: machine translation, not official art-72-39-3 · https://japanlaw.org/ja/local-tax-act/art-72-39-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3 **第一項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は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には、遅滞なく、その旨、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の課税標準とされた所得その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所（二以上の道府県において事務所又は事業所を有する法人にあつては、その主たる事務所又は事業所。次項及び第三項において同じ。）の所在地の道府県知事に通知しなければならない。 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 In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions (for a corporation that has offices or places of business in two or more prefectures, its principal office or place of business; the same applies in the following paragraph and paragraph (3)) of that fact, the income taken as the tax base for 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, and other particulars specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第二項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は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において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。 art-72-39-3/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-2 In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., where, in the mutual agreement procedure pertaining to those petitions, there has come to be no agreement prescribed in paragraph (1) of the preceding Article or another case specified by Cabinet Order, the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions of that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第三項** 国税庁長官は、国税庁長官に対する申立てが行われた場合又は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において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該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その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。 art-72-39-3/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-3 In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., where the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions of that fact, 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 that agreement, and other particulars specified by Order of the Ministry of Internal Affairs and Communications. machine translation, not official **第四項** 前三項の通知を受けた主たる事務所又は事業所の所在地の道府県知事は、遅滞なく、これらの規定に規定する事項を関係道府県知事に通知しなければならない。 art-72-39-3/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-4 The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions. machine translation, not official --- ## Cites - art-72-39-3/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-72-39-3/par-1: 次項 → 地方税法 第七十二条の三十九の三第二項 (Article 72-39-3, paragraph (2)), art-72-39-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-2 - art-72-39-3/par-1: 第三項 → 地方税法 第七十二条の三十九の三第三項 (Article 72-39-3, paragraph (3)), art-72-39-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-3 - art-72-39-3/par-2: 前条第一項 → 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-72-39-3/par-3: 前条第一項 → 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-72-39-3/par-3: 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-72-39-3/par-4: 前三項 → 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-72-39-3/par-4: 前三項 → 地方税法 第七十二条の三十九の三第二項 (Article 72-39-3, paragraph (2)), art-72-39-3/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-2 - art-72-39-3/par-4: 前三項 → 地方税法 第七十二条の三十九の三第三項 (Article 72-39-3, paragraph (3)), art-72-39-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-39-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-3 ## Cited by 5 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三第一項（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-1 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-1 - 地方税法 第七十二条の三十九の三第四項（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-4 · https://japanlaw.org/l/325AC0000000226/art-72-39-3/par-4 - 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 --- ## 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-20261027T214204-036, translated 2026-10-28 - 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