# 地方税法 / Local Tax Act — 第七十二条の五十八 (Article 72-58) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-58. 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: 第七十二条の五十八 (Article 72-58)（道府県知事の通知義務） — address `art-72-58` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-58 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-58 - 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. --- ### 第七十二条の五十八（道府県知事の通知義務） — Obligation of Prefectural Governors to Give Notice caption: machine translation, not official art-72-58 · https://japanlaw.org/ja/local-tax-act/art-72-58 · https://japanlaw.org/l/325AC0000000226/art-72-58 **第一項** 道府県知事が第七十二条の五十第一項但書又は第四項の規定によつて個人の所得を決定した場合においては、当該道府県知事（二以上の道府県において事務所又は事業所を設けて事業を行う個人に係るものにあつては、主たる事務所又は事業所所在地の道府県知事）は、遅滞なく、当該決定に係る個人の所得を税務官署に通知するものとする。 art-72-58/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-58/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-58/par-1 Where the prefectural governor has determined the income of an individual pursuant to the provisions of the proviso to Article 72-50, paragraph (1) or paragraph (4) of that Article, that prefectural governor (for an individual conducting business with offices or places of business established in two or more prefectures, the prefectural governor of the prefecture where the principal office or place of business is located) is to notify a national tax office, without delay, of the income of the individual relating to that determination. machine translation, not official --- ## Cites - art-72-58/par-1: 第七十二条の五十第一項 → 地方税法 第七十二条の五十第一項 (Article 72-50, paragraph (1)), art-72-50/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-50/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-50/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 行政手続における特定の個人を識別するための番号の利用等に関する法律 第十九条第一項第十号（特定個人情報の提供の制限） — https://japanlaw.org/ja/my-number-act/art-19/par-1/item-10 · https://japanlaw.org/l/425AC0000000027/art-19/par-1/item-10 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-066, 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