Article 72-32-2Special Provisions Where Filing by Electronic Data Processing System for Local Tax Procedures Is Difficult
第七十二条の三十二の二（地方税関係手続用電子情報処理組織による申告が困難である場合の特例）
Where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or other reason, and that it is possible for it to submit a tax return without applying that paragraph, and the corporation has received the approval of the prefectural governor for the location of its office or place of business to submit a tax return without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by that prefectural governor. The same applies to a filing under paragraph (1) of the preceding Article made within the period that the district director designates under Article 75-5, paragraph (1) of the Corporation Tax Act (including a period deemed to have been so designated under paragraph (5) of that Article), in the case where a domestic corporation referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 75-5, paragraph (2) of that Act to the district director with jurisdiction over the place for tax payment prescribed in that paragraph has submitted to the prefectural governor for the location of its office or place of business, by the day before the deadline for filing the tax return, or by attaching them to the tax return by that deadline, documents specified by Order of the Ministry of Internal Affairs and Communications stating that it has received the approval under Article 75-5, paragraph (1) of that Act or has not received the disposition of dismissal under paragraph (3) of that Article.
前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により地方税関係手続用電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて事務所又は事業所所在地の道府県知事の承認を受けたときは、当該道府県知事が指定する期間内に行う同項の申告については、同条の規定は、適用しない。法人税法第七十五条の五第二項の規定により同項の申請書を同項に規定する納税地の所轄税務署長に提出した前条第一項の内国法人が、同法第七十五条の五第一項の承認を受け、又は同条第三項の却下の処分を受けていない旨を記載した総務省令で定める書類を、納税申告書の提出期限の前日までに、又は納税申告書に添付して当該提出期限までに、事務所又は事業所所在地の道府県知事に提出した場合における当該税務署長が同条第一項の規定により指定する期間（同条第五項の規定により当該期間として当該指定があつたものとみなされた期間を含む。）内に行う前条第一項の申告についても、同様とする。
A domestic corporation that intends to receive the approval referred to in the first sentence of the preceding paragraph must submit to the prefectural governor for the location of its office or place of business a written application stating the circumstances that have made it necessary to be subject to the provisions of the first sentence of that paragraph, the period for which it intends to receive designation under the first sentence of that paragraph and other particulars specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, by 15 days before the start date of that period (where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the deadline for filing a return under Article 72-25, 72-28 or 72-29 or an amended return under Article 72-31, paragraph (3), and that deadline for filing falls within that period, by that start date).
When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.
When the written application referred to in paragraph (2) has been submitted, the prefectural governor must, in disposing of the application by giving the approval referred to in the first sentence of paragraph (1) or the dismissal under the preceding paragraph, notify the domestic corporation that made the application to that effect in writing.
Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).
The prefectural governor may revoke the approval referred to in the first sentence of paragraph (1) where the governor finds that it has ceased to be difficult for a domestic corporation to which the first sentence of paragraph (1) applies to use the electronic data processing system for local tax procedures.
道府県知事は、第一項前段の規定の適用を受けている内国法人につき、地方税関係手続用電子情報処理組織を使用することが困難でなくなつたと認める場合には、同項前段の承認を取り消すことができる。
When the prefectural governor makes the disposition under the preceding paragraph, the governor must notify the domestic corporation subject to the disposition to that effect in writing.
A domestic corporation to which paragraph (1) applies that intends to cease to be subject to paragraph (1) with respect to the filing under paragraph (1) of the preceding Article must submit to the prefectural governor for the location of its office or place of business a written notification stating that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
Where, with respect to a domestic corporation to which the first sentence of paragraph (1) applies, the disposition referred to in paragraph (6) has been made or the written notification referred to in the preceding paragraph has been submitted, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that domestic corporation has newly received the approval referred to in the first sentence of that paragraph on or after that day.
Where, with respect to a domestic corporation to which the second sentence of paragraph (1) applies, the written notification referred to in paragraph (8) has been submitted or a disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act has been made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that domestic corporation has newly submitted, on or after that day, the documents referred to in the second sentence of paragraph (1).
Where a report has been made under Article 790-2 and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures or other reason, the number of domestic corporations referred to in paragraph (1) of the preceding Article for which it is found difficult to make the filing under that paragraph in accordance with that paragraph is large, the Minister may designate a period during which a tax return may be submitted without applying that paragraph.
When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.
When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.
Read this with the articles around it
domestic corporationmachine translation
「内国法人」
A corporation with its principal office or place of business in the area where this Act applies (この法律の施行地), as the Section on enterprise tax (事業税) uses the term.
Short name set inArticle 72-19, paragraph (1)· applies only in this section
amended returnmachine translation
「修正申告書」
In the subsection on electronic filing by specified corporations (特定法人) that Article 72-32 opens, an amended return of the corporate enterprise tax (事業税) under Article 72-31, paragraph 2 or 3: one filed where the tax base or tax shown was too low, or within one month after the national tax office corrects or determines the corporation tax base.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 72-32, paragraph (1)· applies only in this provision and in Article 72-32-2
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 72-32, paragraph (1)· applies only in this provision and in Article 72-32, paragraph (4); and Article 72-32-2, paragraph (12)
returnmachine translation
「申告書」
From Article 72-32 to the end of its subsection on corporations' enterprise tax (事業税), the returns under Articles 72-25, 72-26, 72-28 and 72-29.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
tax returnmachine translation
「納税申告書」
A return for the enterprise tax (事業税) on corporations filed under Article 72-25, 72-26, 72-28 or 72-29, or an amended return (修正申告書) filed under Article 72-31, paragraph 2 or 3.
Short name set inArticle 72-32, paragraph (1)· applies only in this article and in Article 72-32-2
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.