# 地方税法 / Local Tax Act — 第七十二条の五十五の二 (Article 72-55-2) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-55-2. 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: 第七十二条の五十五の二 (Article 72-55-2) — address `art-72-55-2` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-55-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-55-2 - 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. --- ### 第七十二条の五十五の二 art-72-55-2 · https://japanlaw.org/ja/local-tax-act/art-72-55-2 · https://japanlaw.org/l/325AC0000000226/art-72-55-2 **第一項** 個人の行なう事業に対する事業税の納税義務者が前年分の所得税につき所得税法第二条第一項第三十七号の確定申告書を提出し、又は道府県民税につき第四十五条の二第一項の申告書を提出した場合（政令で定める場合を除く。）には、本節の規定の適用については、当該申告書が提出された日に前条第一項から第三項までの規定による申告がされたものとみなす。ただし、同日前に当該申告がされた場合は、この限りでない。 art-72-55-2/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-1 Where a person liable for enterprise tax on the business conducted by an individual has submitted a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act for income tax for the previous year, or a return under Article 45-2, paragraph (1) for prefectural inhabitant tax (excluding the cases specified by Cabinet Order), for the purpose of applying the provisions of this Section, the filing under paragraphs (1) through (3) of the preceding Article is deemed to have been made on the day on which that return was submitted; provided, however, that this does not apply where that filing was made before that day. machine translation, not official **第二項** 前項本文の場合には、当該申告書に記載された事項のうち前条第一項から第三項までに規定する事項に相当するもの及び次項の規定により附記された事項は、同条第一項から第三項までの規定により申告されたものとみなす。 art-72-55-2/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-2 In the case of the main clause of the preceding paragraph, among the matters stated in that return, those corresponding to the matters prescribed in paragraphs (1) through (3) of the preceding Article, and the matters appended pursuant to the provisions of the following paragraph, are deemed to have been filed under the provisions of paragraphs (1) through (3) of that Article. machine translation, not official **第三項** 第一項本文の場合には、同項に規定する申告書を提出する者は、当該申告書に、総務省令で定めるところにより、事業税の賦課徴収につき必要な事項を附記しなければならない。 art-72-55-2/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-3 In the case of the main clause of paragraph (1), the person who submits the return prescribed in that paragraph must append to that return, as provided by Order of the Ministry of Internal Affairs and Communications, matters necessary for the assessment and collection of enterprise tax. machine translation, not official --- ## Cites - art-72-55-2/par-1: 所得税法第二条第一項第三十七号 → 所得税法 第二条第一項第三十七号 (Article 2, paragraph (1), item (xxxvii)), art-2/par-1/item-37 — https://japanlaw.org/ja/income-tax-act/art-2/par-1/item-37 · https://japanlaw.org/l/340AC0000000033/art-2/par-1/item-37 - art-72-55-2/par-1: 第四十五条の二第一項 → 地方税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-45-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-45-2/par-1 - art-72-55-2/par-1: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-1 - art-72-55-2/par-1: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-2 - art-72-55-2/par-1: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第三項 (Article 72-55, paragraph (3)), art-72-55/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-3 - art-72-55-2/par-2: 前項 → 地方税法 第七十二条の五十五の二第一項 (Article 72-55-2, paragraph (1)), art-72-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-1 - art-72-55-2/par-2: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第一項 (Article 72-55, paragraph (1)), art-72-55/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-1 - art-72-55-2/par-2: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第二項 (Article 72-55, paragraph (2)), art-72-55/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-2 - art-72-55-2/par-2: 前条第一項から第三項まで → 地方税法 第七十二条の五十五第三項 (Article 72-55, paragraph (3)), art-72-55/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-55/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-55/par-3 - art-72-55-2/par-2: 次項 → 地方税法 第七十二条の五十五の二第三項 (Article 72-55-2, paragraph (3)), art-72-55-2/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-3 - art-72-55-2/par-3: 第一項 → 地方税法 第七十二条の五十五の二第一項 (Article 72-55-2, paragraph (1)), art-72-55-2/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 地方税法 第七十二条の五十五の二第二項 — https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-2 - 地方税法 第七十二条の五十五の二第三項 — https://japanlaw.org/ja/local-tax-act/art-72-55-2/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-55-2/par-3 - 地方税法 附則第三条第四項（事業税に関する規定の適用） — https://japanlaw.org/ja/local-tax-act/suppl-3471-11/art-3/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-3471-11/art-3/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-20261027T214204-065, 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