Article 72-40Request for Reassessment or Determination to the National Tax Office
第七十二条の四十（税務官署に対する更正又は決定の請求）
In the following cases, the prefectural governor may request a tax office of the national government (hereinafter referred to as a "national tax office") to make a reassessment or determination concerning corporation tax, by attaching a document stating the grounds on which the reassessment or determination should be made. In this case, if that national tax office does not make the reassessment or determination, without justifiable grounds, within three months from the day on which it received the request for reassessment or determination, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment or determination.
道府県知事は、次に掲げる場合においては、国の税務官署（以下「税務官署」という。）に対し、法人税に係る更正又は決定をすべき事由を記載した書類を添えて、その更正又は決定をすべき旨を請求することができる。この場合において、正当な事由がなくて当該税務官署が当該更正又は決定の請求を受けた日から三月以内に更正又は決定をしないときは、道府県知事は、当該税務官署を監督する税務官署に更正又は決定をすべき旨を請求することができる。
where a corporation referred to in Article 72-39, paragraph (1) has submitted a return or an amended return and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that filing or amended return is found to be understated, no reassessment or determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing that return (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
第七十二条の三十九第一項の法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る所得が過少であると認められる法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る更正又は決定が行われないとき。
where a corporation referred to in Article 72-39, paragraph (1) has not submitted a return by the deadline for filing the return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of that corporation, that corporation has not submitted a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (including a return filed after the due date for payment pertaining to it), and no determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing the return pertaining to the income levy of that corporation (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
第七十二条の三十九第一項の法人が申告書の提出期限までに申告書を提出しなかつた場合（第七十二条の二十六第五項の規定によつて申告書の提出があつたものとみなされる場合を除く。）において、当該法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該法人が法人税法第七十四条第一項又は第百四十四条の六第一項の規定による申告書（これに係る期限後申告書を含む。）を提出せず、かつ、当該法人の所得割に係る申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る決定が行われないとき。
where the prefectural governor has reassessed or determined, under Article 72-39, the income or the income levy amount for the income levy of a corporation referred to in paragraph (1) of that Article and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that reassessment or determination is found to be understated, no reassessment of corporation tax has been made by the day on which one year has elapsed from the day on which the income or the income levy amount for the income levy of that corporation was reassessed or determined (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred).
With regard to the corporation tax base of a corporation that conducts business with offices or places of business established in two or more prefectures, a request for reassessment or determination to be made to a national tax office under the preceding paragraph is to be made by the prefectural governor for the location of the principal office or place of business of that corporation (for a foreign corporation, the prefectural governor for the location of the office or place of business where the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties), or by the relevant prefectural governor through the prefectural governor for the location of the principal office or place of business of that corporation.
Read this with the articles around it
foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 72, paragraph (1), item (v)· applies only in this section
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
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
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
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)