Article 72-41-4Refund of Interim Payment Amount upon Reassessment or Determination
第七十二条の四十一の四（更正又は決定による中間納付額の還付）
The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-39 or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (excluding one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation.
第七十二条の二十八第四項の規定は、同条第一項の規定によつて申告納付すべき法人（第七十二条の四十一第一項の規定に該当するものを除く。）について第七十二条の三十九又は第七十二条の四十一の二第一項から第三項までの規定により更正し、又は決定した事業税額が当該法人の当該事業税額に係る中間納付額に満たない場合について準用する。
The provisions of Article 72-28, paragraph (4) apply mutatis mutandis where the amount of enterprise tax reassessed or determined under Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3) for a corporation required to file and pay under Article 72-28, paragraph (1) (limited to one falling under Article 72-41, paragraph (1)) is less than the interim payment amount for that amount of enterprise tax of that corporation.
第七十二条の二十八第四項の規定は、同条第一項の規定によつて申告納付すべき法人（第七十二条の四十一第一項の規定に該当するものに限る。）について第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定により更正し、又は決定した事業税額が当該法人の当該事業税額に係る中間納付額に満たない場合について準用する。
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
interim paymentmachine translation
「中間納付額」
The enterprise tax (事業税) entered, or that should have been entered, on a corporation's interim return under Article 72-26.
Short name set inArticle 72-28, paragraph (4)· applies only in this article and in Articles 72-41-4, 72-44, 72-46 and 72-48