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The collection of enterprise tax on a business conducted by a corporation must be by the method of filing and payment.
法人の行う事業に対する事業税の徴収については、申告納付の方法によらなければならない。
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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