Article 321-14Correction or Determination of the Number of Workers Serving as the Basis for Apportioning the Corporation Tax Amount of Corporations Having Offices or Places of Business in Two or More Municipalities

①If a corporation referred to in paragraph (1) of the preceding Article has filed a return under Article 321-8, and the number of workers serving as the basis for apportioning the corporation tax amount apportioned to each relevant municipality, as stated in that return, differs from the facts (including the case where the corporation tax amount to serve as the tax base was not apportioned), the mayor of the municipality of the location of the principal office or place of business of that corporation is to amend it.

②If the corporation referred to in the preceding paragraph has not filed a return under Article 321-8 (excluding the case to which the second sentence of paragraph (1) of that Article applies), the mayor of the municipality referred to in that paragraph is to determine the number of workers serving as the basis for apportioning the corporation tax amount to be apportioned to each relevant municipality.

③If the mayor of the municipality referred to in paragraph (1) has amended the number of workers pursuant to that paragraph or this paragraph, or determined it pursuant to the preceding paragraph, and discovers that the number of workers pertaining to that amendment or determination differs from the facts, the mayor is to amend it.

④In the case referred to in the preceding Article or the preceding three paragraphs, the mayor of a relevant municipality who finds that the number of workers serving as the basis for apportioning the corporation tax amount apportioned to each relevant municipality differs from the facts, or the mayor of a relevant municipality who finds that the corporation tax amount to serve as the tax base has not been apportioned, must request the mayor of the municipality referred to in paragraph (1) to amend it.

⑤If the mayor of the municipality referred to in paragraph (1) has received a request under the preceding paragraph, the mayor must, within 30 days from the day on which the request was received, amend the number of workers serving as the basis for apportioning the corporation tax amount apportioned to each relevant municipality, or the corporation tax amount that was not apportioned, pursuant to the preceding Article or paragraph (1), (2) or (3), or make a determination to the effect that there is no need to amend it.

⑥If the mayor of the municipality referred to in paragraph (1) has amended or determined the number of workers serving as the basis for apportioning the corporation tax amount pursuant to paragraph (1), (2), (3) or the preceding paragraph, or has made a determination pursuant to the preceding paragraph to the effect that there is no need to amend that number of workers, the mayor must, without delay, notify the mayors of the relevant municipalities and the taxpayer concerned to that effect.