Article 321-11-2Deferral of Collection of Corporate Municipal Inhabitant Tax Where an Application Is Made Under a Tax Treaty
第三百二十一条の十一の二（租税条約に基づく申立てが行われた場合における法人の市町村民税の徴収猶予）
If a corporation has made an application provided for in a tax treaty (meaning a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "tax treaty") to the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to an application in a case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph), or has made an application provided for in that tax treaty to the competent authority of a contracting state or contracting party to a tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph referred to as the "mutual agreement procedure"), the mayor of the municipality may, upon the application of the person who made those applications, defer the collection of the following amount, but only for the period from the payment date or due date for payment under Article 321-8, paragraph (35) or Article 321-12, paragraph (1) (or, if that application was made after that payment date or due date for payment, the date of that application) until the day on which one month elapses from the day following the day on which the mayor of the municipality made a reassessment under paragraph (1) or (3) of the preceding Article based on the amount of corporation tax pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (or, in the case where there is no such agreement or in any other case specified by Cabinet Order, the date specified by Cabinet Order) (that period is referred to in paragraph (5) as the "period of deferral of collection"): the corporation tax levy amount to be filed and paid under Article 321-8, paragraph (35) based on the amount of corporation tax pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis in Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act) pertaining to those applications (limited to the amount subject to the mutual agreement procedure pertaining to those applications; the same applies hereinafter in this paragraph), or the corporation tax levy amount to be paid by reason of a reassessment or determination made by the mayor of the municipality under paragraph (1) or (2) of the preceding Article based on the amount of corporation tax pertaining to that reassessment or determination, in either case up to the limit of that amount; provided, however, that this does not apply if, at the time of the application, the person making it is delinquent in paying local tax of that municipality other than that corporation tax levy amount.
市町村長は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項において「相互協議」という。）の申入れがあつた場合には、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。）に掲げる更正決定に係る法人税額（これらの申立てに係る相互協議の対象となるものに限る。以下この項において同じ。）に基づいて第三百二十一条の八第三十五項の規定により申告納付すべき法人税割額又は当該更正決定に係る法人税額に基づいて市町村長が前条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割額を限度として、第三百二十一条の八第三十五項又は第三百二十一条の十二第一項の規定による納付すべき日又は納期限（当該申請が当該納付すべき日又は納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る法人税額に基づいて市町村長が前条第一項又は第三項の規定により更正をした場合における当該更正があつた日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税割額以外の当該市町村の地方税の滞納がある場合は、この限りでない。
If the mayor of the municipality grants a deferral of collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the mayor must take, as provided by Cabinet Order, security of a kind listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount subject to the deferral; provided, however, that this does not apply if the amount of tax subject to the deferral is 1,000,000 yen or less, if the period of the deferral is three months or less, or if there are special circumstances under which security cannot be taken.
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
If a person who has received a deferral of collection falls under any of the following items, the mayor of the municipality may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
if the person has withdrawn the application under paragraph (1);
第一項の申立てを取り下げたとき。
if there is a fact falling under any of the items of Article 13-2, paragraph (1), and it is found that the person will be unable to pay in full, within the period of deferral, the corporation tax levy amount subject to the deferral;
第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税割額を猶予期間内に完納することができないと認められるとき。
if the person fails to comply with a request by the mayor of the municipality concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis in the preceding paragraph, or other acts necessary to secure the security;
if the person becomes newly delinquent in paying local government levies of that municipality other than the corporation tax levy amount subject to the deferral (excluding the case where the mayor of the municipality finds that there are unavoidable reasons);
新たにその猶予に係る法人税割額以外の当該市町村に係る地方団体の徴収金を滞納したとき（市町村長がやむを得ない理由があると認めるときを除く。）。
if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
If a deferral of collection has been granted, the part of the amount of delinquency charge on the corporation tax levy subject to the deferral that corresponds to the period of deferral of collection (if the application under paragraph (1) was made on or before the payment date or due date for payment referred to in that paragraph, including the period from the date of that application, as the first day for the calculation, to that payment date or due date for payment) is to be waived; provided, however, that if a fact that is to be the ground for rescission under the preceding paragraph arises, the mayor of the municipality may decline to waive the amount corresponding to the period after the day on which it arose.
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
Read this with the articles around it
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
period of deferral of collectionmachine translation
「徴収の猶予期間」
In Article 321-11-2, the period for which the mayor of the municipality (市町村長) may defer collecting the corporation levy (法人税割) concerned: from its payment date or due date (or the date of application, if later) to one month after the day following the mayor's reassessment on the corporation tax as corrected under Article 26 of the Act on General Rules for National Taxes after an agreement between the Commissioner of the National Tax Agency (国税庁長官) and the treaty partner's competent authority (or a date a Cabinet Order (政令) sets where there is no agreement).
Short name set inArticle 321-11-2, paragraph (1)· applies only in this provision and in Article 321-11-2, paragraph (5)
treaty partner state, etc.machine translation
「条約相手国等」
In the paragraph, a contracting state or contracting party (締約国若しくは締約者) to the tax treaty (租税条約) other than Japan.
Short name set inArticle 321-11-2, paragraph (1)· applies only in this paragraph
mutual agreement proceduremachine translation
「相互協議」
The consultation (協議) provided for in a tax treaty (租税条約) between the authorities of Japan and of the treaty partner, here one that the treaty partner's competent authority asks for after a taxpayer applied to it under the treaty about a national tax reassessment of the kinds the Act on Special Measures Concerning Taxation provisions cited there cover; on the taxpayer's application, collection of the local tax based on the amount under consultation can be deferred until a month after the reassessment that follows an agreement.
Short name set inArticle 321-11-2, paragraph (1)· applies only in this paragraph
tax treatymachine translation
「租税条約」
A tax treaty as referred to in Article 139, paragraph 1 of the Corporation Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.
Short name set inArticle 321-11-2, paragraph (1)· applies only in this paragraph
deferral of collectionmachine translation
「徴収の猶予」
In Article 321-11-2, a deferral of collection (徴収の猶予) that the mayor of the municipality (市町村長) grants under paragraph 1 of that Article, at the request of a taxpayer who has asked for mutual agreement procedure (相互協議) under a tax treaty (租税条約), of the corporation levy (法人税割) of municipal inhabitant tax (市町村民税) on the income that the procedure concerns.
Short name set inArticle 321-11-2, paragraph (2)· applies only in this article
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.