# 地方税法 / Local Tax Act — 第七十二条の五十九 (Article 72-59)

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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: 第七十二条の五十九 (Article 72-59)（所得税又は道府県民税に関する書類の供覧等） — address `art-72-59`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-59
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-59
- 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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### 第七十二条の五十九（所得税又は道府県民税に関する書類の供覧等） — Inspection, etc. of Documents Relating to Income Tax or Prefectural Inhabitant Tax
<sup>caption: machine translation, not official</sup>
<sup>art-72-59 · https://japanlaw.org/ja/local-tax-act/art-72-59 · https://japanlaw.org/l/325AC0000000226/art-72-59</sup>

    **第一項**  道府県知事が事業税の賦課徴収について、政府に対し、事業税の納税義務者で所得税の納税義務がある個人が政府に提出した申告書若しくは修正申告書又は政府が当該個人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
    <sup>art-72-59/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-59/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-59/par-1</sup>
    Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the Government to allow inspection or recording of a return or amended return submitted to the Government by an individual who is a person liable for enterprise tax and has a tax liability for income tax, or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that individual, the Government is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.
    <sup>machine translation, not official</sup>

    **第二項**  道府県知事が事業税の賦課徴収について、市町村長に対し、事業税の納税義務者で道府県民税の納税義務がある個人が市町村長に提出した申告書又は市町村長が当該個人に係る道府県民税についてした賦課決定に関する書類を閲覧し、又は記録することを請求した場合には、市町村長は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
    <sup>art-72-59/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-59/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-59/par-2</sup>
    Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the mayor of the municipality to allow inspection or recording of a return submitted to the mayor of the municipality by an individual who is a person liable for enterprise tax and has a tax liability for prefectural inhabitant tax, or of documents relating to an assessment determination made by the mayor of the municipality with respect to the prefectural inhabitant tax on that individual, the mayor of the municipality is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.
    <sup>machine translation, not official</sup>

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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-20261027T214204-066, 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