# 地方税法 / Local Tax Act — 第七十二条の四十七 (Article 72-47)

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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: 第七十二条の四十七 (Article 72-47)（法人の事業税の重加算金） — address `art-72-47`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-47
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-47
- 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.

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### 第七十二条の四十七（法人の事業税の重加算金） — Substantial Additional Charge for Corporate Enterprise Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-47 · https://japanlaw.org/ja/local-tax-act/art-72-47 · https://japanlaw.org/l/325AC0000000226/art-72-47</sup>

    **第一項**  前条第一項の規定に該当する場合において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書を提出し、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、道府県知事は、政令で定めるところにより、前条第一項に規定する過少申告加算金額の計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る過少申告加算金額に代えて、当該税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-72-47/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1</sup>
    Where paragraph (1) of the preceding Article applies, and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has submitted a return, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as a "written request for reassessment"), the prefectural governor must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement on the tax deficiency resulting from the reassessment of enterprise tax that should form the basis for calculating the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, or on the amount of tax increased by the amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 35 percent.
    <sup>machine translation, not official</sup>

    **第二項**  前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、若しくは更正請求書を提出したときは、道府県知事は、前条第二項に規定する不申告加算金額の計算の基礎となるべき税額（その税額の一部が、その計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る不申告加算金額に代えて、当該税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
    <sup>art-72-47/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2</sup>
    Where paragraph (2) of the preceding Article applies (excluding where the proviso to that paragraph applies), and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has failed to submit a return by its deadline for filing, or has submitted it after the deadline for filing, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file on the amount of tax that should form the basis for calculating the amount of additional charge for failure to file prescribed in paragraph (2) of the preceding Article (where it is clear that part of that amount of tax is based on facts that should form the basis for its calculation and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 40 percent.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額（その税額の一部が、その計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
    <sup>art-72-47/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3</sup>
    Where paragraphs (1) and (2) apply and the taxpayer falls under any of the following items (item (i) only where paragraph (1) applies), notwithstanding those provisions, the amount of substantial additional charge prescribed in paragraphs (1) and (2) is the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, where paragraph (1) applies, the tax deficiency resulting from the reassessment of enterprise tax, or the amount of tax increased by the amended return, that should form the basis for calculation prescribed in paragraph (1) (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), and, where paragraph (2) applies, the amount of tax that should form the basis for calculation prescribed in paragraph (2) (where it is clear that part of that amount of tax is based on facts that should form the basis for its calculation and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised).
    <sup>machine translation, not official</sup>

      **一**  前二項に規定する事業税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しく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る更正若しくは決定があつた日の前日から起算して五年前の日までの間に、事業税について、不申告加算金等を徴収されたことがある場合
      <sup>art-72-47/par-3/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3/item-1</sup>
      where, during the period back to the day five years before, counting from the day preceding the day on which, on the basis of facts that were concealed or disguised and that should form the basis for calculating the amount of enterprise tax prescribed in paragraphs (1) and (2), a return was submitted after its deadline for filing, an amended return was submitted under Article 72-31, paragraph (2) or (3), or a reassessment or determination was made under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), an additional charge for failure to file, etc. has been collected with respect to enterprise tax;
      <sup>machine translation, not official</sup>

      **二**  申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しく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る更正若しくは決定に係る事業年度の開始の日の属する年の前年及び前々年に開始した事業年度に係る事業税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
      <sup>art-72-47/par-3/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-3/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3/item-2</sup>
      where a specified additional charge for failure to file, etc. has been collected, or it is found that a determination should be made concerning a specified additional charge for failure to file, etc., with respect to enterprise tax for the business years that began in the year preceding, and the year before the year preceding, the year containing the start date of the business year pertaining to the submission of a return after its deadline for filing, the submission of an amended return under Article 72-31, paragraph (2) or (3), or a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3).
      <sup>machine translation, not official</sup>

    **第四項**  道府県知事は、前三項の規定に該当する場合において、申告書又は第七十二条の三十一第二項の規定による修正申告書の提出について前条第一項ただし書又は第六項各号に掲げる場合に該当するときは、当該申告により納付すべき税額又は当該修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）を基礎として計算した重加算金額を徴収しない。
    <sup>art-72-47/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-4</sup>
    Where the preceding three paragraphs apply, and the submission of a return or of an amended return under Article 72-31, paragraph (2) falls under the proviso to paragraph (1) of the preceding Article or a case listed in the items of paragraph (6) of that Article, the prefectural governor is not to collect the amount of substantial additional charge calculated on the basis of the amount of tax to be paid by that filing or the amount of tax increased by that amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised).
    <sup>machine translation, not official</sup>

    **第五項**  道府県知事は、第一項又は第二項の規定により徴収すべき重加算金額を決定した場合には、遅滞なく、これを納税者に通知しなければならない。
    <sup>art-72-47/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-5</sup>
    Where the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must without delay notify the taxpayer of it.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-47/par-1: 前条第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1
- art-72-47/par-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-47/par-1: 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-72-47/par-1: 第二十条の九の三第三項 → 地方税法 第二十条の九の三第三項 (Article 20-9-3, paragraph (3)), art-20-9-3/par-3 — https://japanlaw.org/ja/local-tax-act/art-20-9-3/par-3 · https://japanlaw.org/l/325AC0000000226/art-20-9-3/par-3
- art-72-47/par-1: 次項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- art-72-47/par-2: 前条第二項 → 地方税法 第七十二条の四十六第二項 (Article 72-46, paragraph (2)), art-72-46/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-2
- art-72-47/par-2: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-47/par-2: 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-72-47/par-3: 前二項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- art-72-47/par-3: 前二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- art-72-47/par-3: 第一号 → 地方税法 第七十二条の四十七第三項第一号 (Article 72-47, paragraph (3), item (i)), art-72-47/par-3/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3/item-1
- art-72-47/par-3/item-1: 前二項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- art-72-47/par-3/item-1: 前二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- art-72-47/par-3/item-1: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-47/par-3/item-1: 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-72-47/par-3/item-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-72-47/par-3/item-1: 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-72-47/par-3/item-1: 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-72-47/par-3/item-1: 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-72-47/par-3/item-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-72-47/par-3/item-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-72-47/par-3/item-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-72-47/par-3/item-2: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-47/par-3/item-2: 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-72-47/par-3/item-2: 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-72-47/par-3/item-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-72-47/par-3/item-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-72-47/par-3/item-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-72-47/par-3/item-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-72-47/par-3/item-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-72-47/par-3/item-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
- art-72-47/par-4: 前三項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- art-72-47/par-4: 前三項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2
- art-72-47/par-4: 前三項 → 地方税法 第七十二条の四十七第三項 (Article 72-47, paragraph (3)), art-72-47/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3
- art-72-47/par-4: 第七十二条の三十一第二項 → 地方税法 第七十二条の三十一第二項 (Article 72-31, paragraph (2)), art-72-31/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-31/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-31/par-2
- art-72-47/par-4: 前条第一項 → 地方税法 第七十二条の四十六第一項 (Article 72-46, paragraph (1)), art-72-46/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-1
- art-72-47/par-4: 第六項 → 地方税法 第七十二条の四十六第六項 (Article 72-46, paragraph (6)), art-72-46/par-6 — https://japanlaw.org/ja/local-tax-act/art-72-46/par-6 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-6
- art-72-47/par-5: 第一項 → 地方税法 第七十二条の四十七第一項 (Article 72-47, paragraph (1)), art-72-47/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- art-72-47/par-5: 第二項 → 地方税法 第七十二条の四十七第二項 (Article 72-47, paragraph (2)), art-72-47/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-47/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-2

## Cited by

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

- 地方税法 第七十二条の四十六第五項第一号（法人の事業税の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-72-46/par-5/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-5/item-1
- 地方税法 第七十二条の四十六第五項第二号（法人の事業税の過少申告加算金及び不申告加算金） — https://japanlaw.org/ja/local-tax-act/art-72-46/par-5/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-46/par-5/item-2
- 地方税法 第七十二条の四十七第一項（法人の事業税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-72-47/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-1
- 地方税法 第七十二条の四十七第三項（法人の事業税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-72-47/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3
- 地方税法 第七十二条の四十七第三項第一号（法人の事業税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-72-47/par-3/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-3/item-1
- 地方税法 第七十二条の四十七第四項（法人の事業税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-72-47/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-4
- 地方税法 第七十二条の四十七第五項（法人の事業税の重加算金） — https://japanlaw.org/ja/local-tax-act/art-72-47/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-47/par-5
- 地方税法 附則第二十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-3361-74/art-20/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3361-74/art-20/par-1
- 地方税法 附則第十条第一項（過少申告加算金額、不申告加算金額又は重加算金額に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3381-80/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3381-80/art-10/par-1
- 地方税法 附則第三条第一項（過少申告加算金、不申告加算金又は重加算金に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-3621-94/art-3/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3621-94/art-3/par-1
- 地方税法 附則第五条第十項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-4281-13/art-5/par-10 · https://japanlaw.org/l/325AC0000000226/suppl-4281-13/art-5/par-10
- 地方税法 附則第六条第四項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5051-1/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-5051-1/art-6/par-4
- 地方税法 附則第六条第三項（事業税に関する経過措置） — https://japanlaw.org/ja/local-tax-act/suppl-5061-4/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-5061-4/art-6/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-20261027T214204-060, 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