Article 321-11Reassessment and Determination of Corporate Municipal Inhabitant Tax
第三百二十一条の十一（法人の市町村民税の更正及び決定）
If a return has been filed pursuant to Article 321-8, the mayor of the municipality is to reassess it when the mayor discovers, through examination, that the corporation tax amount pertaining to that return, or the corporation tax levy amount calculated with it as the tax base, differs from the corporation tax amount for which a return or amended return has been filed, or which has been reassessed or determined, pursuant to the provisions of laws and regulations on corporation tax (referred to as the "amount of determined corporation tax"; the same applies hereinafter in this paragraph through paragraph (3)), or from the corporation tax levy amount to be calculated with it as the tax base; when the mayor discovers that the corporation tax levy amount on an interim return, or the corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty, pertaining to that return differs from the amount calculated on the basis of paragraph (1) or (2) of that Article; when the number of workers serving as the basis for apportioning the amount of determined corporation tax has been modified pursuant to Article 321-14; when the mayor discovers that the per capita levy amount pertaining to that return differs from what the mayor has examined; or when the mayor discovers that the amount to be deducted from the corporation tax levy amount pertaining to that return differs from what the mayor has examined.
市町村長は、第三百二十一条の八の規定による申告書の提出があつた場合において、当該申告に係る法人税額若しくはこれを課税標準として算定した法人税割額がその調査によつて、法人税に関する法律の規定により申告し、修正申告し、更正され、若しくは決定された法人税額（「確定法人税額」という。以下この項から第三項までにおいて同じ。）若しくはこれを課税標準として算定すべき法人税割額と異なることを発見したとき、当該申告に係る予定申告に係る法人税割額若しくは法人税において予定申告義務がない法人の予定申告に係る法人税割額が同条第一項若しくは第二項に基づいて計算した額と異なることを発見したとき、第三百二十一条の十四の規定により確定法人税額の分割の基準となる従業者数が修正されたとき、当該申告に係る均等割額がその調査したところと異なることを発見したとき、又は当該申告に係る法人税割額から控除されるべき額がその調査したところと異なることを発見したときは、これを更正するものとする。
If a taxpayer has not filed a return under Article 321-8, paragraph (1) or (31) (excluding the case to which the second sentence of paragraph (1) of that Article applies), the mayor of the municipality is to determine, through investigation, the amount of determined corporation tax, the corporation tax levy amount and the per capita levy amount to be declared.
市町村長は、納税者が第三百二十一条の八第一項又は第三十一項の規定による申告書を提出しなかつた場合（同条第一項後段の規定の適用を受ける場合を除く。）においては、その調査によつて、申告すべき確定法人税額並びに法人税割額及び均等割額を決定するものとする。
If the mayor of the municipality has made a reassessment under paragraph (1) or this paragraph or a determination under the preceding paragraph, and discovers that the corporation tax amount or the corporation tax levy amount for which that reassessment or determination was made differs, as a result of the investigation, from the amount of determined corporation tax or the corporation tax levy amount to be calculated using that amount as the tax base, discovers that the per capita levy amount for which that reassessment or determination was made differs from what was found on investigation, or discovers that the amount to be deducted from the corporation tax levy amount for which that reassessment or determination was made differs from what was found on investigation, the mayor is to reassess it.
If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.
市町村長は、前三項の規定により更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。
The provisions of Article 321-8, paragraph (32) apply mutatis mutandis to the case where the amount of municipal inhabitant tax reassessed or determined under paragraphs (1) through (3) is less than the interim payment of municipal inhabitant tax pertaining to the business year concerned.
第三百二十一条の八第三十二項の規定は、第一項から第三項までの規定により更正し、又は決定した市町村民税額が、当該事業年度分に係る市町村民税の中間納付額に満たない場合について準用する。
Read this with the articles around it
corporation tax levy amount on an interim returnmachine translation
「予定申告に係る法人税割額」
The corporation tax levy (法人税割) of the municipal inhabitant tax (市町村民税) that a corporation filing an interim corporation tax return without provisional accounts (予定申告法人) must return, computed from the previous business year's corporation tax levy as a Cabinet Order (政令) provides.
Short name set inArticle 321-8, paragraph (1)· applies only in this provision and in Article 321-11, paragraph (1)
corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing dutymachine translation
「法人税において予定申告義務がない法人の予定申告に係る法人税割額」
The corporation tax levy (法人税割額), computed from the previous business year's levy as a Cabinet Order (政令) provides, that a group-taxation member corporation excused by the proviso to Article 71, paragraph 1 of the Corporation Tax Act from filing an interim corporation tax (法人税) return must state in the interim inhabitant tax return it files under Article 53, paragraph 2 (prefectural) or Article 321-8, paragraph 2 (municipal) within two months after the day six months into its group parent's business year.
Short name set inArticle 321-8, paragraph (2)· applies only in this provision and in Article 321-11, paragraph (1)
interim payment of municipal inhabitant taxmachine translation
「市町村民税の中間納付額」
The municipal inhabitant tax (市町村民税) a corporation has paid or must pay for a business year on the basis of the corporation tax on its interim return under Article 71, paragraph 1 or Article 144-3, paragraph 1 of the Corporation Tax Act, or as worked out under Article 321-8, paragraph 1 (for a corporation filing a provisional return) or paragraph 2; where the tax worked out from its final return under Article 74, paragraph 1 or Article 144-6, paragraph 1 of that Act is less, the difference is refunded or applied to unpaid tax.
Short name set inArticle 321-8, paragraph (32)· applies only in this paragraph and in Article 321-11, paragraph (5)