# 地方税法 / Local Tax Act — 第七十二条の四十九の七 (Article 72-49-7) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-49-7. 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: 第七十二条の四十九の七 (Article 72-49-7)（事前通知を要しない場合） — address `art-72-49-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-49-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-49-7 - 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. --- ### 第七十二条の四十九の七（事前通知を要しない場合） — Cases Not Requiring Advance Notice caption: machine translation, not official art-72-49-7 · https://japanlaw.org/ja/local-tax-act/art-72-49-7 · https://japanlaw.org/l/325AC0000000226/art-72-49-7 **第一項** 前条第一項の規定にかかわらず、総務大臣が調査の相手方である納税義務者の過去の調査結果の内容又はその営む事業内容に関する情報その他総務大臣が保有する情報に鑑み、違法又は不当な行為を容易にし、正確な事実の把握を困難にするおそれその他法人の行う事業に対する事業税に関する調査の適正な遂行に支障を及ぼすおそれがあると認める場合には、同項の規定による通知を要しない。 art-72-49-7/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-49-7/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-7/par-1 Notwithstanding paragraph (1) of the preceding Article, where the Minister for Internal Affairs and Communications finds, in light of information held by the Minister, including information on the content of the results of past examinations of the person liable for tax who is the other party to the examination or on the content of the business conducted by that person, that there is a risk of facilitating illegal or improper acts or making it difficult to ascertain accurate facts, or any other risk of hindering the proper conduct of the examination relating to the enterprise tax on the business conducted by a corporation, the notice under that paragraph is not required. machine translation, not official --- ## Cites - art-72-49-7/par-1: 前条第一項 → 地方税法 第七十二条の四十九の六第一項 (Article 72-49-6, paragraph (1)), art-72-49-6/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-49-6/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-6/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 地方税法 第七十二条の四十九の九第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-72-49-9/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-49-9/par-1 --- ## 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-20261027T214204-063, 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