Article 15-4Deferral of Collection of Prefectural Inhabitant Tax, Municipal Inhabitant Tax or Enterprise Tax Relating to Amended Returns, etc.

①In the cases set forth in the following items, if the total amount of prefectural inhabitant tax and enterprise tax relating to the return, amended return, or reassessment under each of those items, or the amount of municipal inhabitant tax relating to the return or reassessment under item (i) or (ii), is less than the amount specified by Cabinet Order, the head of a local government is to defer the collection of those tax amounts, except where prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax has been evaded by deception or other wrongful acts and in other cases specified by Cabinet Order, until the first time limit for payment of prefectural inhabitant tax, municipal inhabitant tax, or enterprise tax (excluding tax whose collection is deferred under this Article) that arrives after the day on which the return or amended return was filed or after the due date for payment relating to the reassessment.

②A corporation that intends to be subject to the provisions of the preceding paragraph must submit a written notification specified by Order of the Ministry of Internal Affairs and Communications to the head of the local government where its office or place of business is located, by the due date for payment of the tax amount relating to the return, amended return, or reassessment referred to in that paragraph.