Article 72-28Final Return and Payment by Corporations Required to File an Interim Return

①A corporation that conducts business must, where Article 72-26 applies, within two months from the last day of the business year, file and pay to the prefecture in which its office or place of business is located, on the basis of the finalized settlement of accounts, the income levy, etc. or revenue levy, etc. for that business year. In this case, the enterprise tax amount to be paid by that corporation is the enterprise tax amount equivalent to the amount obtained by deducting, from the enterprise tax amount that corporation stated on that return, the enterprise tax amount stated on the return under that Article, or the enterprise tax amount to be paid where a return is deemed to have been submitted pursuant to paragraph (5) of that Article. However, where a corporation has submitted the return prescribed in that Article and, by the due date for filing and payment under this paragraph, an amended return under Article 72-31, paragraph (2) or (3) has been submitted, or a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) has been made, the enterprise tax amount to be deducted from the enterprise tax amount stated by that corporation on the return under this paragraph is the total of the enterprise tax amount stated on that return prescribed in Article 72-26, the enterprise tax amount increased by that amended return, and the tax shortfall under Article 72-44, paragraph (1) relating to that reassessment.

②The provisions of Article 72-25, paragraphs (2) through (13) and paragraphs (16) through (18) apply mutatis mutandis to the filing and payment to be made by a corporation pursuant to the preceding paragraph and to the return to be submitted by that corporation to the prefectural governor of the location of its office or place of business in the case of that paragraph.

③A corporation that conducts business must submit a return in accordance with the preceding two paragraphs even where there is no enterprise tax amount to be paid for the business year referred to in paragraph (1).

④In the case of paragraph (1) or the preceding paragraph, where the enterprise tax amount stated on the return of a corporation that conducts business is less than the enterprise tax amount stated, or that should have been stated, on the return under Article 72-26 relating to that enterprise tax amount (hereinafter in this Article, Article 72-41-4, Article 72-44, Article 72-46 and Article 72-48 referred to as the "interim payment"), or where no enterprise tax amount is stated on that return, the prefecture is, as provided by Cabinet Order, to refund the interim payment equivalent to the shortfall or the entire interim payment, or to appropriate it to local government levies in arrears. In this case, the corporation that conducts that business must submit, together with the return under paragraph (1) or the preceding paragraph, a written request stating that it requests that refund.