# 地方税法 / Local Tax Act — 第七十二条の八十九 (Article 72-89)

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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: 第七十二条の八十九 (Article 72-89)（譲渡割の期限後申告及び修正申告納付） — address `art-72-89`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-72-89
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-72-89
- 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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### 第七十二条の八十九（譲渡割の期限後申告及び修正申告納付） — Late Filing and Filing and Payment of Amended Returns for the Transfer Levy
<sup>caption: machine translation, not official</sup>
<sup>art-72-89 · https://japanlaw.org/ja/local-tax-act/art-72-89 · https://japanlaw.org/l/325AC0000000226/art-72-89</sup>

    **第一項**  前条第一項及びこの条第三項の規定により申告書を提出すべき事業者は、当該申告書の提出期限後においても、第七十二条の九十三第五項の規定による更正又は決定の通知があるまでは、前条第一項及びこの条第三項の規定により申告書を提出し、並びにその申告に係る譲渡割額を納付することができる。
    <sup>art-72-89/par-1 · https://japanlaw.org/ja/local-tax-act/art-72-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-1</sup>
    A business operator that is to file a return under paragraph (1) of the preceding Article and paragraph (3) of this Article may, even after the deadline for filing that return, until notice of reassessment or determination under Article 72-93, paragraph (5) is given, file the return under paragraph (1) of the preceding Article and paragraph (3) of this Article and pay the amount of the transfer levy relating to that filing.
    <sup>machine translation, not official</sup>

    **第二項**  第七十二条の八十七各項、前条第一項若しくは第二項若しくは前項若しくは本項の規定により申告書を提出した事業者（承継相続人を含む。以下本項において同じ。）又は第七十二条の九十三の規定による更正若しくは決定を受けた事業者は、次の各号のいずれかに該当する場合には、次項に該当する場合を除くほか、遅滞なく、総務省令で定める様式により、当該申告書を提出し又は当該更正若しくは決定をした道府県知事に、当該申告書に記載し又は当該更正若しくは決定に係る通知書に記載された譲渡割額又は譲渡割に係る還付金の額を修正する申告書を提出し、及びその申告により増加した譲渡割額（第二号の場合にあつては、その申告により減少した還付金の額に相当する譲渡割額）を納付しなければならない。
    <sup>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</sup>
    A business operator that has filed a return under each paragraph of Article 72-87, paragraph (1) or (2) of the preceding Article, the preceding paragraph or this paragraph (including a succeeding heir; the same applies hereinafter in this paragraph), or that has been subject to reassessment or determination under Article 72-93, must, if it falls under any of the following items, except where it falls under the following paragraph, without delay, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor who received that return or who made that reassessment or determination an amended return correcting the amount of the transfer levy, or the amount of the refund relating to the transfer levy, stated in that return or stated in the written notice relating to that reassessment or determination, and pay the amount of the transfer levy increased by that filing (in the case of item (ii), the amount of the transfer levy equivalent to the amount of the refund reduced by that filing):
    <sup>machine translation, not official</sup>

      **一**  先の申告書の提出により納付すべきものとしてこれに記載し、又は当該更正若しくは決定により納付すべきものとして当該更正若しくは決定に係る通知書に記載された譲渡割額に不足額があるとき。
      <sup>art-72-89/par-2/item-1 · https://japanlaw.org/ja/local-tax-act/art-72-89/par-2/item-1 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2/item-1</sup>
      if there is a shortfall in the amount of the transfer levy stated in the earlier return as the amount to be paid by the filing of that return, or stated in the written notice relating to the reassessment or determination as the amount to be paid by that reassessment or determination;
      <sup>machine translation, not official</sup>

      **二**  先の申告書に記載し、又は当該更正若しくは決定に係る通知書に記載された譲渡割額に係る還付金の額に相当する税額が過大であるとき。
      <sup>art-72-89/par-2/item-2 · https://japanlaw.org/ja/local-tax-act/art-72-89/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2/item-2</sup>
      if the amount of tax equivalent to the amount of the refund relating to the amount of the transfer levy stated in the earlier return or in the written notice relating to that reassessment or determination is excessive;
      <sup>machine translation, not official</sup>

      **三**  先の申告書に納付すべき譲渡割額を記載しなかつた場合又は納付すべき譲渡割額がない旨の更正を受けた場合において、その納付すべき譲渡割額があるとき。
      <sup>art-72-89/par-2/item-3 · https://japanlaw.org/ja/local-tax-act/art-72-89/par-2/item-3 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2/item-3</sup>
      if, where the earlier return did not state any amount of the transfer levy to be paid, or where a reassessment was received to the effect that there is no amount of the transfer levy to be paid, there is an amount of the transfer levy to be paid.
      <sup>machine translation, not official</sup>

    **第三項**  前条第一項又は第二項の事業者が消費税に係る修正申告書の提出又は消費税に係る更正若しくは決定の通知により前項各号のいずれかに該当することとなつた場合においては、当該事業者は、当該修正申告又は当該更正若しくは決定により納付すべき税額を納付すべき日までに、同項の規定により申告納付しなければならない。
    <sup>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</sup>
    If a business operator referred to in paragraph (1) or (2) of the preceding Article comes to fall under any of the items of the preceding paragraph by the filing of an amended return concerning consumption tax or by notice of reassessment or determination concerning consumption tax, that business operator must make the filing and payment under that paragraph by the date on which the amount of tax payable on the basis of that amended return or that reassessment or determination is to be paid.
    <sup>machine translation, not official</sup>

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## Cites
- art-72-89/par-1: 前条第一項 → 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-72-89/par-1: この条第三項 → 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-72-89/par-1: 第七十二条の九十三第五項 → 地方税法 第七十二条の九十三第五項 (Article 72-93, paragraph (5)), art-72-93/par-5 — https://japanlaw.org/ja/local-tax-act/art-72-93/par-5 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-5
- art-72-89/par-2: 第七十二条の八十七 → 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-72-89/par-2: 前条第一項 → 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-72-89/par-2: 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-72-89/par-2: 前項 → 地方税法 第七十二条の八十九第一項 (Article 72-89, paragraph (1)), art-72-89/par-1 — https://japanlaw.org/ja/local-tax-act/art-72-89/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-1
- art-72-89/par-2: 本項 → 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-72-89/par-2: 第七十二条の九十三 → 地方税法 第七十二条の九十三 (Article 72-93), art-72-93 — https://japanlaw.org/ja/local-tax-act/art-72-93 · https://japanlaw.org/l/325AC0000000226/art-72-93
- art-72-89/par-2: 次項 → 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-72-89/par-2: 第二号 → 地方税法 第七十二条の八十九第二項第二号 (Article 72-89, paragraph (2), item (ii)), art-72-89/par-2/item-2 — https://japanlaw.org/ja/local-tax-act/art-72-89/par-2/item-2 · https://japanlaw.org/l/325AC0000000226/art-72-89/par-2/item-2
- art-72-89/par-3: 前条第一項 → 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-72-89/par-3: 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-72-89/par-3: 前項 → 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

## Cited by

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

- 地方税法 第十七条の四第一項第一号（還付加算金） — https://japanlaw.org/ja/local-tax-act/art-17-4/par-1/item-1 · https://japanlaw.org/l/325AC0000000226/art-17-4/par-1/item-1
- 地方税法 第七十二条の八十七第一項（譲渡割の中間申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-87/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-87/par-1
- 地方税法 第七十二条の八十八第一項（譲渡割の確定申告納付） — https://japanlaw.org/ja/local-tax-act/art-72-88/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-88/par-1
- 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二項（譲渡割の更正及び決定等） — https://japanlaw.org/ja/local-tax-act/art-72-93/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-93/par-2
- 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

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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-20261027T214204-069, 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