Article 72-27Special Provisions on Interim Return and Payment Where Due Dates for Payment Are Extended Due to Disaster, etc.
第七十二条の二十七（災害等による期限の延長に係る中間申告納付の特例）
Where, as a result of the due date for filing and payment being extended as provided by a Prefectural or Municipal Ordinance pursuant to Article 20-5-2, paragraph (1), or pursuant to paragraph (2) of that Article, the due date for filing and payment under paragraph (1) of the preceding Article (hereinafter in this Article referred to as "interim return and payment") and the due date for filing and payment under paragraph (1) of the following Article for the business year relating to that interim return and payment fall on the same day, notwithstanding paragraph (1) of the preceding Article, that interim return and payment is not required.
Read this with the articles around it
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
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
interim return and paymentmachine translation
「中間申告納付」
The return and payment of enterprise tax (事業税) that a corporation with a business year of more than six months must make partway through the year, within two months after six months of the year have passed, under Article 72-26, paragraph 1.
Short name set inArticle 72-27, paragraph (1)· applies only in this article
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.