# 地方税法 / Local Tax Act — 第七十二条の四十一の四 (Article 72-41-4) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-41-4. 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: 第七十二条の四十一の四 (Article 72-41-4)（更正又は決定による中間納付額の還付） — address `art-72-41-4` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-41-4 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-41-4 - 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. --- ### 第七十二条の四十一の四（更正又は決定による中間納付額の還付） — Refund of Interim Payment Amount upon Reassessment or Determination caption: machine translation, not official art-72-41-4 · https://japanlaw.org/ja/local-tax-act/art-72-41-4 · https://japanlaw.org/l/325AC0000000226/art-72-41-4 **第一項** 第七十二条の二十八第四項の規定は、同条第一項の規定によつて申告納付すべき法人（第七十二条の四十一第一項の規定に該当するものを除く。）について第七十二条の三十九又は第七十二条の四十一の二第一項から第三項までの規定により更正し、又は決定した事業税額が当該法人の当該事業税額に係る中間納付額に満たない場合について準用する。 art-72-41-4/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-41-4/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41-4/par-1 The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-39 or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (excluding one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation. machine translation, not official **第二項** 第七十二条の二十八第四項の規定は、同条第一項の規定によつて申告納付すべき法人（第七十二条の四十一第一項の規定に該当するものに限る。）について第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定により更正し、又は決定した事業税額が当該法人の当該事業税額に係る中間納付額に満たない場合について準用する。 art-72-41-4/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-41-4/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-41-4/par-2 The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (limited to one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation. machine translation, not official --- ## Cites - art-72-41-4/par-1: 第七十二条の二十八第四項 → 地方税法 第七十二条の二十八第四項 (Article 72-28, paragraph (4)), art-72-28/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-4 - art-72-41-4/par-1: 同条第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-1 - art-72-41-4/par-1: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1 - art-72-41-4/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-72-41-4/par-1: 第七十二条の四十一の二第一項から第三項まで → 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-72-41-4/par-1: 第七十二条の四十一の二第一項から第三項まで → 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-72-41-4/par-1: 第七十二条の四十一の二第一項から第三項まで → 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-72-41-4/par-2: 第七十二条の二十八第四項 → 地方税法 第七十二条の二十八第四項 (Article 72-28, paragraph (4)), art-72-28/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-4 - art-72-41-4/par-2: 同条第一項 → 地方税法 第七十二条の二十八第一項 (Article 72-28, paragraph (1)), art-72-28/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-28/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-28/par-1 - art-72-41-4/par-2: 第七十二条の四十一第一項 → 地方税法 第七十二条の四十一第一項 (Article 72-41, paragraph (1)), art-72-41/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-1 - art-72-41-4/par-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第二項 (Article 72-41, paragraph (2)), art-72-41/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-2 - art-72-41-4/par-2: 第七十二条の四十一第一項から第三項まで → 地方税法 第七十二条の四十一第三項 (Article 72-41, paragraph (3)), art-72-41/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-41/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-41/par-3 - art-72-41-4/par-2: 第七十二条の四十一の二第一項から第三項まで → 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-72-41-4/par-2: 第七十二条の四十一の二第一項から第三項まで → 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-72-41-4/par-2: 第七十二条の四十一の二第一項から第三項まで → 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 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の二十四の十第二項（仮装経理に基づく過大申告の場合の更正に伴う事業税額の控除及び還付） — https://japanlaw.org/ja/local-tax-act/art-72-24-10/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-10/par-2 - 地方税法 第七十二条の二十四の十一第一項（租税条約の実施に係る更正に伴う事業税額の控除） — https://japanlaw.org/ja/local-tax-act/art-72-24-11/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-1 - 地方税法 第七十二条の二十四の十一第二項（租税条約の実施に係る更正に伴う事業税額の控除） — https://japanlaw.org/ja/local-tax-act/art-72-24-11/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-24-11/par-2 - 地方税法 第七十二条の二十八第四項（中間申告を要する法人の確定申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-28/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-28/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-20261027T214204-059, 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