# 地方税法 / Local Tax Act — 第七十二条の八十四 (Article 72-84)

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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: 第七十二条の八十四 (Article 72-84)（徴税吏員の譲渡割に関する調査に係る質問検査権） — address `art-72-84`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-84
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-84
- 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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### 第七十二条の八十四（徴税吏員の譲渡割に関する調査に係る質問検査権） — Authority of Tax Collection Officials to Question and Inspect in Examinations Concerning the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-84 · https://japanlaw.org/ja/local-tax-act/art-72-84 · https://japanlaw.org/l/325AC0000000226/art-72-84</sup>

    **第一項**  道府県の徴税吏員は、譲渡割の賦課徴収に関する調査のために必要がある場合においては、次に掲げる者に質問し、又はその者の事業に関する帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他の人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。）の作成又は保存がされている場合における当該電磁的記録を含む。次条第一項第一号及び第二号において同じ。）その他の物件を検査し、若しくは当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
    <sup>art-72-84/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1</sup>
    If necessary for an examination concerning the assessment and collection of the transfer levy, a prefectural tax collection official may question the following persons, inspect books and documents relating to their business (including, where electronic or magnetic records (meaning records made in electronic form, magnetic form or any other form not recognizable by human perception, which are used for information processing by a computer) have been created or retained in lieu of creating or retaining them, those electronic or magnetic records; the same applies in item (i) and item (ii) of paragraph (1) of the following Article) or other articles, or request the presentation or submission of those articles (including copies thereof):
    <sup>machine translation, not official</sup>

      **一**  納税義務者、納税義務があると認められる者又は第七十二条の八十八第二項の規定による申告書を提出した者
      <sup>art-72-84/par-1/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-1</sup>
      a person liable for tax, a person found to have tax liability, or a person who has submitted a return under Article 72-88, paragraph (2);
      <sup>machine translation, not official</sup>

      **二**  前号に掲げる者に金銭の支払、課税資産の譲渡等若しくは特定資産の譲渡等をする義務があると認められる者又は同号に掲げる者から金銭の支払、課税資産の譲渡等若しくは特定資産の譲渡等を受ける権利があると認められる者
      <sup>art-72-84/par-1/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-2</sup>
      a person found to be under an obligation to pay money to, or to carry out a transfer, etc. of taxable assets or a specified transfer, etc. of assets for, a person listed in the preceding item, or a person found to have a right to receive payment of money, or a transfer, etc. of taxable assets or a specified transfer, etc. of assets, from a person listed in the preceding item.
      <sup>machine translation, not official</sup>

    **第二項**  分割があつた場合の前項の規定の適用については、分割法人（分割をした法人をいう。以下この項において同じ。）は前項第二号に規定する課税資産の譲渡等又は特定資産の譲渡等をする義務があると認められる者とみなし、分割承継法人（分割により分割法人の事業を承継した法人をいう。）は同号に規定する課税資産の譲渡等又は特定資産の譲渡等を受ける権利があると認められる者とみなす。
    <sup>art-72-84/par-2 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-2</sup>
    In applying the provisions of the preceding paragraph where there has been a split, a splitting corporation (meaning a corporation that has made a split; the same applies hereinafter in this paragraph) is deemed to be a person found to be under an obligation to carry out the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in item (ii) of the preceding paragraph, and a succeeding corporation in a split (meaning a corporation that has succeeded to the business of the splitting corporation by the split) is deemed to be a person found to have a right to receive the transfer, etc. of taxable assets or the specified transfer, etc. of assets prescribed in that item.
    <sup>machine translation, not official</sup>

    **第三項**  第一項の場合においては、当該徴税吏員は、その身分を証明する証票を携帯し、関係人の請求があつたときは、これを提示しなければならない。
    <sup>art-72-84/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-3</sup>
    In the case referred to in paragraph (1), the tax collection official in question must carry an identification card certifying the official's status and present it when requested by a person concerned.
    <sup>machine translation, not official</sup>

    **第四項**  道府県の徴税吏員は、政令で定めるところにより、第一項の規定により提出を受けた物件を留め置くことができる。
    <sup>art-72-84/par-4 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-4</sup>
    A prefectural tax collection official may, as provided by Cabinet Order, retain the articles submitted pursuant to the provisions of paragraph (1).
    <sup>machine translation, not official</sup>

    **第五項**  第一項又は前項の規定による道府県の徴税吏員の権限は、犯罪捜査のために認められたものと解釈してはならない。
    <sup>art-72-84/par-5 · https://japanlaw.org/ja/local-tax-act/art-72-84/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-5</sup>
    The authority of a prefectural tax collection official under paragraph (1) or the preceding paragraph must not be interpreted as having been granted for the purpose of a criminal investigation.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-84/par-1: 次条第一項第一号 → 地方税法 第七十二条の八十五第一項第一号 (Article 72-85, paragraph (1), item (i)), art-72-85/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-85/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-1/item-1
- art-72-84/par-1: 第二号 → 地方税法 第七十二条の八十五第一項第二号 (Article 72-85, paragraph (1), item (ii)), art-72-85/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-85/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-1/item-2
- art-72-84/par-1/item-1: 第七十二条の八十八第二項 → 地方税法 第七十二条の八十八第二項 (Article 72-88, paragraph (2)), art-72-88/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-2
- art-72-84/par-1/item-2: 前号 → 地方税法 第七十二条の八十四第一項第一号 (Article 72-84, paragraph (1), item (i)), art-72-84/par-1/item-1 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-1
- art-72-84/par-2: 前項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1
- art-72-84/par-2: この項 → 地方税法 第七十二条の八十四第二項 (Article 72-84, paragraph (2)), art-72-84/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-2
- art-72-84/par-2: 前項第二号 → 地方税法 第七十二条の八十四第一項第二号 (Article 72-84, paragraph (1), item (ii)), art-72-84/par-1/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-2
- art-72-84/par-3: 第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1
- art-72-84/par-4: 第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1
- art-72-84/par-5: 第一項 → 地方税法 第七十二条の八十四第一項 (Article 72-84, paragraph (1)), art-72-84/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1
- art-72-84/par-5: 前項 → 地方税法 第七十二条の八十四第四項 (Article 72-84, paragraph (4)), art-72-84/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-84/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-4

## Cited by

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

- 地方税法 第七十二条の七十八第一項（地方消費税の納税義務者等） — https://japanlaw.org/ja/local-tax-act/art-72-78/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-78/par-1
- 地方税法 第七十二条の八十四第一項第二号（徴税吏員の譲渡割に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-72-84/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-2
- 地方税法 第七十二条の八十四第二項（徴税吏員の譲渡割に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-72-84/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-2
- 地方税法 第七十二条の八十四第三項（徴税吏員の譲渡割に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-72-84/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-3
- 地方税法 第七十二条の八十四第四項（徴税吏員の譲渡割に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-72-84/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-4
- 地方税法 第七十二条の八十四第五項（徴税吏員の譲渡割に関する調査に係る質問検査権） — https://japanlaw.org/ja/local-tax-act/art-72-84/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-5
- 地方税法 第七十二条の八十五第一項第一号（譲渡割に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-85/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-1/item-1
- 地方税法 第七十二条の八十五第一項第二号（譲渡割に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-85/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-1/item-2
- 地方税法 第七十二条の八十五第一項第三号（譲渡割に係る検査拒否等に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-85/par-1/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-85/par-1/item-3
- 地方税法 第七十二条の百十七第一項（政令への委任） — https://japanlaw.org/ja/local-tax-act/art-72-117/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-117/par-1
- 地方税法 附則第九条の四第一項（譲渡割の賦課徴収の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-4/par-1

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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-20261027T202151-031, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-049, translated 2026-10-28
- claude-sonnet-5-5 — Machine translation, batch local-tax-act-20261027T214204-068, 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