# 地方税法 / Local Tax Act — 第七十二条の八十八 (Article 72-88) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-72-88. 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: 第七十二条の八十八 (Article 72-88)（譲渡割の確定申告納付） — address `art-72-88` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-88 - 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. --- ### 第七十二条の八十八（譲渡割の確定申告納付） — Filing and Payment of the Final Return for the Transfer Levy caption: machine translation, not official art-72-88 · https://japanlaw.org/ja/local-tax-act/art-72-88 · https://japanlaw.org/l/325AC0000000226/art-72-88 **第一項** 消費税法第四十五条第一項の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含み、当該申告書に記載すべき同項第四号に掲げる消費税額がある者に限る。）は、当該申告書の提出期限までに、当該消費税額、これを課税標準として算定した譲渡割額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告に係る譲渡割額を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者のうち前条各項の規定により譲渡割を納付すべき者が納付すべき譲渡割額は、当該事業者が当該申告書に記載した譲渡割額から当該申告書に係る課税期間につき同条各項の規定により納付すべき譲渡割の額（その額につき次条第二項若しくは第三項の規定による申告書の提出又は第七十二条の九十三第二項若しくは第四項の規定による更正があつた場合には、その申告又は更正後の譲渡割の額（以下この款において「譲渡割の中間納付額」という。））を控除した額とする。 art-72-88/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 A business operator that is under an obligation to file a return concerning consumption tax under Article 45, paragraph (1) of the Consumption Tax Act (including a succeeding heir, and limited to a person who has the amount of consumption tax set forth in item (iv) of that paragraph that is to be stated in that return) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base, and other necessary matters, and pay to the prefecture taxing the transfer levy the amount of the transfer levy relating to that filing. In this case, the amount of the transfer levy that a business operator who is to pay the transfer levy under the paragraphs of the preceding Article among those business operators is to pay is the amount obtained by deducting from the amount of the transfer levy stated by that business operator in that return the amount of the transfer levy to be paid under the paragraphs of that Article for the taxable period relating to that return (where a return has been filed under paragraph (2) or (3) of the following Article, or a reassessment has been made under Article 72-93, paragraph (2) or (4), in respect of that amount, the amount of the transfer levy after that filing or reassessment (hereinafter in this Subsection referred to as the "interim payment of the transfer levy")). machine translation, not official **第二項** 消費税法第五十二条第一項の規定により消費税の還付を受ける事業者（承継相続人を含む。）は、同項の不足額、当該不足額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出することができる。この場合において、当該譲渡割課税道府県は、政令で定めるところにより、当該申告書を提出した者に対し、当該金額に相当する譲渡割額を還付し、又はその者の未納に係る地方団体の徴収金に充当するものとする。 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 A business operator that receives a refund of consumption tax under Article 52, paragraph (1) of the Consumption Tax Act (including a succeeding heir) may submit to the governor of the prefecture taxing the transfer levy a return stating the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78, and other necessary matters. In this case, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the amount of the transfer levy equivalent to that amount to the person who filed the return, or to appropriate it to the unpaid local government levies of that person. machine translation, not official **第三項** 第一項の場合において、事業者が同項の規定により提出する申告書に係る消費税額に基づいて算定した譲渡割額が、当該譲渡割額に係る譲渡割の中間納付額に満たないとき若しくはないとき、又は前項の場合において、同項の規定による申告書に係る課税期間において譲渡割の中間納付額があるときその他政令で定めるときは、譲渡割課税道府県は、政令で定めるところにより、その満たない金額に相当する譲渡割の中間納付額若しくは譲渡割の中間納付額の全額を還付し、又は未納に係る地方団体の徴収金に充当するものとする。 art-72-88/par-3 · https://japanlaw.org/ja/local-tax-act/art-72-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-3 In the case referred to in paragraph (1), if the amount of the transfer levy calculated on the basis of the amount of consumption tax relating to the return that a business operator files under that paragraph is less than the interim payment of the transfer levy relating to that amount of the transfer levy, or is nil, or in the case referred to in the preceding paragraph, if there is an interim payment of the transfer levy in the taxable period relating to the return under that paragraph, or in any other case specified by Cabinet Order, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the interim payment of the transfer levy equivalent to the amount by which it falls short, or the whole amount of the interim payment of the transfer levy, or to appropriate it to the unpaid local government levies. machine translation, not official --- ## Cites - art-72-88/par-1: 消費税法第四十五条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-72-88/par-1: 同項第四号 → 消費税法 第四十五条第一項第四号 (Article 45, paragraph (1), item (iv)), art-45/par-1/item-4 — https://japanlaw.org/ja/consumption-tax-act/art-45/par-1/item-4 · https://japanlaw.org/l/363AC0000000108/art-45/par-1/item-4 - art-72-88/par-1: 前条 → 地方税法 第七十二条の八十七 (Article 72-87), art-72-87 — https://japanlaw.org/ja/local-tax-act/art-72-87 · https://japanlaw.org/l/325AC0000000226/art-72-87 - art-72-88/par-1: 次条第二項 → 地方税法 第七十二条の八十九第二項 (Article 72-89, paragraph (2)), art-72-89/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2 - art-72-88/par-1: 第三項 → 地方税法 第七十二条の八十九第三項 (Article 72-89, paragraph (3)), art-72-89/par-3 — https://japanlaw.org/ja/local-tax-act/art-72-89/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-3 - art-72-88/par-1: 第七十二条の九十三第二項 → 地方税法 第七十二条の九十三第二項 (Article 72-93, paragraph (2)), art-72-93/par-2 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2 - art-72-88/par-1: 第四項 → 地方税法 第七十二条の九十三第四項 (Article 72-93, paragraph (4)), art-72-93/par-4 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-4 - art-72-88/par-2: 消費税法第五十二条第一項 → 消費税法 第五十二条第一項 (Article 52, paragraph (1)), art-52/par-1 — https://japanlaw.org/ja/consumption-tax-act/art-52/par-1 · https://japanlaw.org/l/363AC0000000108/art-52/par-1 - art-72-88/par-3: 第一項 → 地方税法 第七十二条の八十八第一項 (Article 72-88, paragraph (1)), art-72-88/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1 - art-72-88/par-3: 前項 → 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 ## Cited by 39 provisions cite this one. No official source publishes this direction. - 地方税法 第十七条の二の二第一項（還付金等の充当等の特例） — https://japanlaw.org/ja/local-tax-act/art-17-2-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-17-2-2/par-1 - 地方税法 第七十二条の八十四第一項第一号（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-1 · https://japanlaw.org/l/325AC0000000226/art-72-84/par-1/item-1 - 地方税法 第七十二条の八十八第三項（譲渡割の確定申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-88/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-3 - 地方税法 第七十二条の八十九第一項（譲渡割の期限後申告及び修正申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-1 - 地方税法 第七十二条の八十九第二項（譲渡割の期限後申告及び修正申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-89/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2 - 地方税法 第七十二条の八十九第三項（譲渡割の期限後申告及び修正申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-89/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-3 - 地方税法 第七十二条の八十九の二第一項（地方税関係手続用電子情報処理組織による申告の特例） — https://japanlaw.org/ja/local-tax-act/art-72-89-2/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89-2/par-1 - 地方税法 第七十二条の八十九の三第二項（地方税関係手続用電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/ja/local-tax-act/art-72-89-3/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-89-3/par-2 - 地方税法 第七十二条の九十第一項（更正の請求の特例） — https://japanlaw.org/ja/local-tax-act/art-72-90/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-90/par-1 - 地方税法 第七十二条の九十二第一項（譲渡割に係る故意不申告の罪） — https://japanlaw.org/ja/local-tax-act/art-72-92/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-92/par-1 - 地方税法 第七十二条の九十三第一項（譲渡割の更正及び決定等） — https://japanlaw.org/ja/local-tax-act/art-72-93/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-1 - 地方税法 第七十二条の九十三第三項（譲渡割の更正及び決定等） — https://japanlaw.org/ja/local-tax-act/art-72-93/par-3 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-3 - 地方税法 第七十二条の九十五第一項第二号（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-1/item-2 - 地方税法 第七十二条の九十五第二項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-2 - 地方税法 第七十二条の九十五第四項（譲渡割の脱税に関する罪） — https://japanlaw.org/ja/local-tax-act/art-72-95/par-4 · https://japanlaw.org/l/325AC0000000226/art-72-95/par-4 - 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 - 地方税法 附則第九条の五第一項（譲渡割の申告の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-5/par-1 - 地方税法 附則第九条の六第一項（譲渡割の納付の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-6/par-1 - 地方税法 附則第九条の七第一項（譲渡割の還付の特例等） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-7/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-7/par-1 - 地方税法 附則第六条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-1 - 地方税法 附則第六条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-2 - 地方税法 附則第六条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-3 - 地方税法 附則第六条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-4 - 地方税法 附則第六条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4061-111/art-6/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4061-111/art-6/par-5 - 地方税法 附則第四条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-4/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-4/par-1 - 地方税法 附則第五条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-1 - 地方税法 附則第五条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-2 - 地方税法 附則第五条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-3 - 地方税法 附則第五条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-4 - 地方税法 附則第五条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-5/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-5/par-5 - 地方税法 附則第十条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-10/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-10/par-1 - 地方税法 附則第十一条第一項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-1 - 地方税法 附則第十一条第二項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-2 - 地方税法 附則第十一条第三項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-3 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-3 - 地方税法 附則第十一条第四項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-4 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-4 - 地方税法 附則第十一条第五項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-5 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-5 - 地方税法 附則第十一条第六項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-6 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-6 - 地方税法 附則第十一条第七項 — https://japanlaw.org/ja/local-tax-act/suppl-4241-69/art-11/par-7 · https://japanlaw.org/l/325AC0000000226/suppl-4241-69/art-11/par-7 --- ## 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-20261027T214204-069, 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