Article 72-31Returns Filed After the Due Date and Filing and Payment of Amended Returns for Corporate Enterprise Tax
第七十二条の三十一（法人の事業税の期限後申告及び修正申告納付）
A corporation required to submit a return under Articles 72-25, 72-28 and 72-29 may, even after the deadline for filing that return, file and pay under Articles 72-25, 72-28 and 72-29 until notice of a determination under Article 72-42 is given.
A corporation that has submitted a return or an amended return under Article 72-25, 72-26, 72-28, 72-29, the preceding paragraph or this paragraph, or a corporation that has received a reassessment or determination under Article 72-39, 72-41 or 72-41-2, must, where there is a shortfall in the value added, amount of stated capital, etc., income or revenue (hereinafter in this Section collectively referred to as the "tax base amount") stated in that return or amended return or pertaining to that reassessment or determination, or in the amount of enterprise tax (in the case of a corporation that has submitted a return stating that there is no amount of enterprise tax to be paid, where there is an amount of enterprise tax to be paid), without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications and pay the amount of enterprise tax increased by that amendment.
第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九若しくは前項若しくはこの項の規定により申告書若しくは修正申告書を提出した法人又は第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正若しくは決定を受けた法人は、当該申告書若しくは修正申告書に記載した、又は当該更正若しくは決定に係る付加価値額、資本金等の額、所得若しくは収入金額（以下この節において「課税標準額」と総称する。）又は事業税額について不足額がある場合（納付すべき事業税額がない旨の申告書を提出した法人にあつては、納付すべき事業税額がある場合）には、遅滞なく、総務省令で定める様式による修正申告書を提出するとともに、その修正により増加した事業税額を納付しなければならない。
A corporation that has submitted a return under Article 72-25, 72-26, 72-28, 72-29 or paragraph (1) (excluding one that is to file and pay only the revenue levy) must, in addition to what is provided for in the preceding paragraph, where it has received a reassessment or determination by a national tax office of the tax base for corporation tax for the business year that formed the basis for calculating the enterprise tax pertaining to that return, submit, within one month from the day on which the national tax office gave notice of that reassessment or determination, an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications on the basis of the tax base pertaining to that reassessment or determination, and pay the amount of enterprise tax increased by that amendment.
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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
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
tax base amountmachine translation
「課税標準額」
For the enterprise tax (事業税) on corporations, the added value (付加価値額), capital, etc. (資本金等の額), income (所得) or revenue (収入金額) stated in a return or amended return, or fixed by a reassessment or determination, taken together.
Short name set inArticle 72-31, paragraph (2)· applies only in this section