# 地方税法 / Local Tax Act — 第七百五十九条 (Article 759) This is the Markdown twin of https://japanlaw.org/ja/local-tax-act/art-759. 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: 第七百五十九条 (Article 759)（適用実態調査情報の利用等） — address `art-759` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/local-tax-act/art-759 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/325AC0000000226/art-759 - 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. --- ### 第七百五十九条（適用実態調査情報の利用等） — Use of Survey Information on Actual Application, etc. caption: machine translation, not official art-759 · https://japanlaw.org/ja/local-tax-act/art-759 · https://japanlaw.org/l/325AC0000000226/art-759 **第一項** 総務大臣は、前条第一項の報告書を作成するに当たり、税負担軽減措置等の適用の実態及び租税特別措置の道府県民税、事業税又は市町村民税への影響の実態を把握するため必要があるときは、財務大臣に対し、適用実態調査情報その他参考となるべき資料又は情報（以下この条において「適用実態調査情報等」という。）の提供を求めることができる。 art-759/par-1 · https://japanlaw.org/ja/local-tax-act/art-759/par-1 · https://japanlaw.org/l/325AC0000000226/art-759/par-1 In preparing the report under paragraph (1) of the preceding Article, when it is necessary for grasping the actual status of application of tax burden reduction measures, etc. and the actual status of the effect of special tax measures on prefectural inhabitant tax, enterprise tax or municipal inhabitant tax, the Minister for Internal Affairs and Communications may request the Minister of Finance to provide survey information on actual application and other materials or information that should serve as a reference (hereinafter in this Article referred to as "survey information on actual application, etc."). machine translation, not official **第二項** 財務大臣は、総務大臣から前項の規定による求めがあつたときは、正当な理由がない限り、適用実態調査情報等を提供するものとする。 art-759/par-2 · https://japanlaw.org/ja/local-tax-act/art-759/par-2 · https://japanlaw.org/l/325AC0000000226/art-759/par-2 When the Minister of Finance receives a request from the Minister for Internal Affairs and Communications under the preceding paragraph, the Minister of Finance is to provide survey information on actual application, etc., unless there is a justifiable reason. machine translation, not official **第三項** 前二項の規定により適用実態調査情報等の提供を受けた総務大臣は、適用実態調査情報等を適正に管理するために必要な措置を講じなければならない。 art-759/par-3 · https://japanlaw.org/ja/local-tax-act/art-759/par-3 · https://japanlaw.org/l/325AC0000000226/art-759/par-3 The Minister for Internal Affairs and Communications who has been provided with survey information on actual application, etc. under the preceding two paragraphs must take the measures necessary for properly managing the survey information on actual application, etc. machine translation, not official **第四項** 第一項及び第二項の規定により適用実態調査情報等の提供を受けた総務大臣は、前条第一項の報告書を作成する目的以外の目的のために、当該適用実態調査情報等を自ら利用し、又は提供してはならない。 art-759/par-4 · https://japanlaw.org/ja/local-tax-act/art-759/par-4 · https://japanlaw.org/l/325AC0000000226/art-759/par-4 The Minister for Internal Affairs and Communications who has been provided with survey information on actual application, etc. under paragraphs (1) and (2) must not use that survey information on actual application, etc. by the Minister's own self, or provide it, for a purpose other than the purpose of preparing the report under paragraph (1) of the preceding Article. machine translation, not official --- ## Cites - art-759/par-1: 前条第一項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/ja/local-tax-act/art-758/par-1 · https://japanlaw.org/l/325AC0000000226/art-758/par-1 - art-759/par-1: この条 → 地方税法 第七百五十九条 (Article 759), art-759 — https://japanlaw.org/ja/local-tax-act/art-759 · https://japanlaw.org/l/325AC0000000226/art-759 - art-759/par-2: 前項 → 地方税法 第七百五十九条第一項 (Article 759, paragraph (1)), art-759/par-1 — https://japanlaw.org/ja/local-tax-act/art-759/par-1 · https://japanlaw.org/l/325AC0000000226/art-759/par-1 - art-759/par-3: 前二項 → 地方税法 第七百五十九条第一項 (Article 759, paragraph (1)), art-759/par-1 — https://japanlaw.org/ja/local-tax-act/art-759/par-1 · https://japanlaw.org/l/325AC0000000226/art-759/par-1 - art-759/par-3: 前二項 → 地方税法 第七百五十九条第二項 (Article 759, paragraph (2)), art-759/par-2 — https://japanlaw.org/ja/local-tax-act/art-759/par-2 · https://japanlaw.org/l/325AC0000000226/art-759/par-2 - art-759/par-4: 第一項 → 地方税法 第七百五十九条第一項 (Article 759, paragraph (1)), art-759/par-1 — https://japanlaw.org/ja/local-tax-act/art-759/par-1 · https://japanlaw.org/l/325AC0000000226/art-759/par-1 - art-759/par-4: 第二項 → 地方税法 第七百五十九条第二項 (Article 759, paragraph (2)), art-759/par-2 — https://japanlaw.org/ja/local-tax-act/art-759/par-2 · https://japanlaw.org/l/325AC0000000226/art-759/par-2 - art-759/par-4: 前条第一項 → 地方税法 第七百五十八条第一項 (Article 758, paragraph (1)), art-758/par-1 — https://japanlaw.org/ja/local-tax-act/art-758/par-1 · https://japanlaw.org/l/325AC0000000226/art-758/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 地方税法 第七百五十八条第一項第二号（地方税における税負担軽減措置等の適用状況等に関する報告書の作成及び提出） — https://japanlaw.org/ja/local-tax-act/art-758/par-1/item-2 · https://japanlaw.org/l/325AC0000000226/art-758/par-1/item-2 - 地方税法 第七百五十九条第一項（適用実態調査情報の利用等） — https://japanlaw.org/ja/local-tax-act/art-759/par-1 · https://japanlaw.org/l/325AC0000000226/art-759/par-1 - 地方税法 第七百五十九条第二項（適用実態調査情報の利用等） — https://japanlaw.org/ja/local-tax-act/art-759/par-2 · https://japanlaw.org/l/325AC0000000226/art-759/par-2 - 地方税法 第七百五十九条第三項（適用実態調査情報の利用等） — https://japanlaw.org/ja/local-tax-act/art-759/par-3 · https://japanlaw.org/l/325AC0000000226/art-759/par-3 - 地方税法 第七百五十九条第四項（適用実態調査情報の利用等） — https://japanlaw.org/ja/local-tax-act/art-759/par-4 · https://japanlaw.org/l/325AC0000000226/art-759/par-4 - 地方税法 第七百六十条第一項（総務省令への委任） — https://japanlaw.org/ja/local-tax-act/art-760/par-1 · https://japanlaw.org/l/325AC0000000226/art-760/par-1 --- ## 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-20261027T214204-182, 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