# 地方税法 / Local Tax Act — 第七十二条の四十三 (Article 72-43) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-43. 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: 第七十二条の四十三 (Article 72-43)（同族会社の行為又は計算の否認等） — address `art-72-43` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-43 - 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. --- ### 第七十二条の四十三（同族会社の行為又は計算の否認等） — Disallowance of Acts or Calculations of Family Corporations, etc. caption: machine translation, not official art-72-43 · https://japanlaw.org/ja/local-tax-act/art-72-43 · https://japanlaw.org/l/325AC0000000226/art-72-43 **第一項** 道府県知事は、第七十二条の四十一又は第七十二条の四十一の二の規定により課税標準額又は事業税額の更正又は決定をする場合において、同族会社の行為又は計算でこれを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、道府県知事の認めるところにより、当該同族会社の課税標準額又は事業税額を計算することができる。 art-72-43/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-1 Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a family corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that family corporation as the governor finds appropriate, notwithstanding that act or calculation. machine translation, not official **第二項** 前項の規定は、三以上の支店、工場その他の事務所又は事業所（以下この項において「事業所等」という。）を有する法人で、その事業所等の二分の一以上に当たる事業所等につき、当該事業所等の所長、主任その他の当該事業所等に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人（以下この項において「所長等」という。）が前に当該事業所等において個人として事業を営んでいた事実があり、かつ、当該所長等の有するその法人の株式の数又は出資の金額の合計額がその法人の発行済株式の総数又は出資の金額（その法人が有する自己の株式又は出資を除く。）の三分の二以上に相当するものの行為又は計算で、これを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがある場合について準用する。 art-72-43/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-2 The provisions of the preceding paragraph apply mutatis mutandis where, with respect to a corporation that has three or more branches, factories or other offices or places of business (hereinafter in this paragraph referred to as "offices or places of business") and in which, for one half or more of those offices or places of business, the head, chief or other person who presides over the business of that office or place of business, or a relative of that person or other individual having a special relationship specified by Cabinet Order with that person (hereinafter in this paragraph referred to as a "head of an establishment, etc."), has previously carried on a business as an individual at that office or place of business, and the total number of shares or total amount of capital contributions in the corporation held by those heads of establishments, etc. is equivalent to two-thirds or more of the total number of the corporation's issued shares or the amount of its capital contributions (excluding its own shares or capital contributions held by the corporation), there is an act or calculation of that corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted. machine translation, not official **第三項** 第一項の「同族会社」とは、法人税法第二条第十号の同族会社をいい、同族会社又は前項の法人であるかどうかの判定は、前二項の行為又は計算の事実のあつたときの現況によるものとする。 art-72-43/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-3 The "family corporation" in paragraph (1) means a family corporation set forth in Article 2, item (x) of the Corporation Tax Act, and whether a corporation is a family corporation or a corporation referred to in the preceding paragraph is determined according to the circumstances at the time of the act or calculation referred to in the preceding two paragraphs. machine translation, not official **第四項** 道府県知事は、第七十二条の四十一又は第七十二条の四十一の二の規定により課税標準額又は事業税額の更正又は決定をする場合において、合併、分割、現物出資若しくは現物分配（法人税法第二条第十二号の五の二に規定する現物分配をいう。）又は株式交換等（同法第二条第十二号の十六に規定する株式交換等をいう。）若しくは株式移転（以下この項において「合併等」という。）に係る次に掲げる法人の行為又は計算でこれを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、道府県知事の認めるところにより、その法人の課税標準額又は事業税額を計算することができる。 art-72-43/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4 Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a corporation listed in the following items relating to a merger, split, capital contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act), share exchange, etc. (meaning share exchange, etc. prescribed in Article 2, item (xii)-16 of that Act) or share transfer (hereinafter in this paragraph referred to as a "merger, etc.") that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that corporation as the governor finds appropriate, notwithstanding that act or calculation. machine translation, not official **一** 合併等をした法人又は合併等により資産及び負債の移転を受けた法人 art-72-43/par-4/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-1 a corporation that effected a merger, etc. or a corporation to which assets and liabilities were transferred as a result of a merger, etc.; machine translation, not official **二** 合併等により交付された株式を発行した法人（前号に掲げる法人を除く。） art-72-43/par-4/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-2 a corporation that has issued shares delivered as a result of a merger, etc. (excluding a corporation listed in the preceding item); and machine translation, not official **三** 前二号に掲げる法人の株主等（株主又は合名会社、合資会社若しくは合同会社の社員その他法人の出資者をいう。）である法人（前二号に掲げる法人を除く。） art-72-43/par-4/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-3 a corporation (excluding a corporation listed in the preceding two items) that is a shareholder, etc. (meaning a shareholder, or a member of a general partnership company, limited partnership company or limited liability company or other investor in a corporation) of a corporation listed in the preceding two items. machine translation, not official --- ## Cites - art-72-43/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-72-43/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-72-43/par-2: 前項 → 地方税法 第七十二条の四十三第一項 (Article 72-43, paragraph (1)), art-72-43/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-1 - art-72-43/par-2: この項 → 地方税法 第七十二条の四十三第二項 (Article 72-43, paragraph (2)), art-72-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-2 - art-72-43/par-3: 第一項 → 地方税法 第七十二条の四十三第一項 (Article 72-43, paragraph (1)), art-72-43/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-1 - art-72-43/par-3: 法人税法第二条第十号 → 法人税法 第二条第一項第十号 (Article 2, paragraph (1), item (x)), art-2/par-1/item-10 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-10 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-10 - art-72-43/par-3: 前項 → 地方税法 第七十二条の四十三第二項 (Article 72-43, paragraph (2)), art-72-43/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-2 - art-72-43/par-4: 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-72-43/par-4: 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-72-43/par-4: 法人税法第二条第十二号の五の二 → 法人税法 第二条第一項第十二号の五の二 (Article 2, paragraph (1), item (xii-5-2)), art-2/par-1/item-12-5-2 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-5-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-5-2 - art-72-43/par-4: 同法第二条第十二号の十六 → 法人税法 第二条第一項第十二号の十六 (Article 2, paragraph (1), item (xii-16)), art-2/par-1/item-12-16 — https://japanlaw.org/ja/corporation-tax-act/art-2/par-1/item-12-16 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-16 - art-72-43/par-4: この項 → 地方税法 第七十二条の四十三第四項 (Article 72-43, paragraph (4)), art-72-43/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4 - art-72-43/par-4/item-2: 前号 → 地方税法 第七十二条の四十三第四項第一号 (Article 72-43, paragraph (4), item (i)), art-72-43/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-1 - art-72-43/par-4/item-3: 前二号 → 地方税法 第七十二条の四十三第四項第一号 (Article 72-43, paragraph (4), item (i)), art-72-43/par-4/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-1 - art-72-43/par-4/item-3: 前二号 → 地方税法 第七十二条の四十三第四項第二号 (Article 72-43, paragraph (4), item (ii)), art-72-43/par-4/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-2 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 地方税法 第十一条の五第一項第三号（実質課税額等の第二次納税義務） — https://japanlaw.org/ja/local-tax-act/art-11-5/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-11-5/par-1/item-3 - 地方税法 第七十二条の四十三第二項（同族会社の行為又は計算の否認等） — https://japanlaw.org/ja/local-tax-act/art-72-43/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-2 - 地方税法 第七十二条の四十三第三項（同族会社の行為又は計算の否認等） — https://japanlaw.org/ja/local-tax-act/art-72-43/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-3 - 地方税法 第七十二条の四十三第四項（同族会社の行為又は計算の否認等） — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4 - 地方税法 第七十二条の四十三第四項第二号（同族会社の行為又は計算の否認等） — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-2 - 地方税法 第七十二条の四十三第四項第三号（同族会社の行為又は計算の否認等） — https://japanlaw.org/ja/local-tax-act/art-72-43/par-4/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-43/par-4/item-3 - 地方税法 附則第四条第二項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4131-8/art-4/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4131-8/art-4/par-2 - 地方税法 附則第四条第五項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4151-9/art-4/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4151-9/art-4/par-5 - 地方税法 附則第七条第五項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4181-7/art-7/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4181-7/art-7/par-5 - 地方税法 附則第七条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4291-2/art-7/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4291-2/art-7/par-3 --- ## 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