Article 55-3Notification by the Commissioner of the National Tax Agency Regarding Deferral of Collection of Corporate Prefectural Inhabitant Tax
第五十五条の三（法人の道府県民税の徴収猶予に係る国税庁長官の通知）
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that filed those petitions (for a corporation that has offices or places of business in two or more prefectures, its principal office or place of business; the same applies in the following paragraph and paragraph (3)) of that fact, the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合には、遅滞なく、その旨、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に掲げる更正決定に係る法人税額その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所（二以上の道府県において事務所又は事業所を有する法人にあつては、その主たる事務所又は事業所。次項及び第三項において同じ。）の所在地の道府県知事に通知しなければならない。
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., when it has come to fall under a case where there is no agreement prescribed in paragraph (1) of the preceding Article in the mutual agreement procedure pertaining to those petitions or other cases specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that filed those petitions of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., when the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that filed those petitions of that fact, the corporation tax amount pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該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その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions.
前三項の通知を受けた主たる事務所又は事業所の所在地の道府県知事は、遅滞なく、これらの規定に規定する事項を関係道府県知事に通知しなければならない。
The prefectural governor who has received the notification under the preceding paragraphs must, without delay, notify the mayors of the relevant municipalities within the area of that prefecture of the matters prescribed in paragraphs (1) through (3).
前各項の通知を受けた道府県知事は、遅滞なく、第一項から第三項までに規定する事項を当該道府県の区域内の関係市町村長に通知しなければならない。
Read this with the articles around it
case where a petition has been filed with the Commissioner of the National Tax Agencymachine translation
「国税庁長官に対する申立てが行われた場合」
The case where the taxpayer — a corporation, an individual carrying on a business, or an individual liable for municipal inhabitant tax (市町村民税) — has filed with the Commissioner of the National Tax Agency (国税庁長官) a petition (申立て) provided for in a tax treaty (租税条約), limited to one in a case to which the provisions of the Act on Special Measures Concerning Taxation that the paragraph names apply.
Short name set inArticle 55-2, paragraph (1)· applies only in this provision and in Article 55-3
a petition has been filed with the competent authority of a treaty partner state, etc.machine translation
「条約相手国等の権限ある当局に対する申立てが行われた場合」
The case where a person has filed a petition of the kind the paragraph covers under a tax treaty (租税条約) with the competent authority of a treaty partner state, etc. (条約相手国等), and that authority has asked for the mutual agreement consultation (相互協議) the treaty provides for.
Short name set inArticle 55-2, paragraph (1)· applies only in this provision and in Article 55-3
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 55-2, paragraph (1)· applies only in this paragraph and in Article 55-3
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.