Article 72-43Disallowance of Acts or Calculations of Family Corporations, etc.
第七十二条の四十三（同族会社の行為又は計算の否認等）
Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a family corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that family corporation as the governor finds appropriate, notwithstanding that act or calculation.
道府県知事は、第七十二条の四十一又は第七十二条の四十一の二の規定により課税標準額又は事業税額の更正又は決定をする場合において、同族会社の行為又は計算でこれを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、道府県知事の認めるところにより、当該同族会社の課税標準額又は事業税額を計算することができる。
The provisions of the preceding paragraph apply mutatis mutandis where, with respect to a corporation that has three or more branches, factories or other offices or places of business (hereinafter in this paragraph referred to as "offices or places of business") and in which, for one half or more of those offices or places of business, the head, chief or other person who presides over the business of that office or place of business, or a relative of that person or other individual having a special relationship specified by Cabinet Order with that person (hereinafter in this paragraph referred to as a "head of an establishment, etc."), has previously carried on a business as an individual at that office or place of business, and the total number of shares or total amount of capital contributions in the corporation held by those heads of establishments, etc. is equivalent to two-thirds or more of the total number of the corporation's issued shares or the amount of its capital contributions (excluding its own shares or capital contributions held by the corporation), there is an act or calculation of that corporation that is found to result in an unjust reduction of the burden of enterprise tax if accepted.
前項の規定は、三以上の支店、工場その他の事務所又は事業所（以下この項において「事業所等」という。）を有する法人で、その事業所等の二分の一以上に当たる事業所等につき、当該事業所等の所長、主任その他の当該事業所等に係る事業の主宰者又は当該主宰者の親族その他の当該主宰者と政令で定める特殊の関係のある個人（以下この項において「所長等」という。）が前に当該事業所等において個人として事業を営んでいた事実があり、かつ、当該所長等の有するその法人の株式の数又は出資の金額の合計額がその法人の発行済株式の総数又は出資の金額（その法人が有する自己の株式又は出資を除く。）の三分の二以上に相当するものの行為又は計算で、これを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがある場合について準用する。
The "family corporation" in paragraph (1) means a family corporation set forth in Article 2, item (x) of the Corporation Tax Act, and whether a corporation is a family corporation or a corporation referred to in the preceding paragraph is determined according to the circumstances at the time of the act or calculation referred to in the preceding two paragraphs.
第一項の「同族会社」とは、法人税法第二条第十号の同族会社をいい、同族会社又は前項の法人であるかどうかの判定は、前二項の行為又は計算の事実のあつたときの現況によるものとする。
Where the prefectural governor reassesses or determines the tax base amount or the amount of enterprise tax under Article 72-41 or 72-41-2, and there is an act or calculation of a corporation listed in the following items relating to a merger, split, capital contribution in kind, distribution in kind (meaning a distribution in kind prescribed in Article 2, item (xii)-5-2 of the Corporation Tax Act), share exchange, etc. (meaning share exchange, etc. prescribed in Article 2, item (xii)-16 of that Act) or share transfer (hereinafter in this paragraph referred to as a "merger, etc.") that is found to result in an unjust reduction of the burden of enterprise tax if accepted, the governor may calculate the tax base amount or the amount of enterprise tax of that corporation as the governor finds appropriate, notwithstanding that act or calculation.
道府県知事は、第七十二条の四十一又は第七十二条の四十一の二の規定により課税標準額又は事業税額の更正又は決定をする場合において、合併、分割、現物出資若しくは現物分配（法人税法第二条第十二号の五の二に規定する現物分配をいう。）又は株式交換等（同法第二条第十二号の十六に規定する株式交換等をいう。）若しくは株式移転（以下この項において「合併等」という。）に係る次に掲げる法人の行為又は計算でこれを容認した場合には事業税の負担を不当に減少させる結果となると認められるものがあるときは、その行為又は計算にかかわらず、道府県知事の認めるところにより、その法人の課税標準額又は事業税額を計算することができる。
a corporation that effected a merger, etc. or a corporation to which assets and liabilities were transferred as a result of a merger, etc.;
合併等をした法人又は合併等により資産及び負債の移転を受けた法人
a corporation that has issued shares delivered as a result of a merger, etc. (excluding a corporation listed in the preceding item); and
a corporation (excluding a corporation listed in the preceding two items) that is a shareholder, etc. (meaning a shareholder, or a member of a general partnership company, limited partnership company or limited liability company or other investor in a corporation) of a corporation listed in the preceding two items.
Read this with the articles around it
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
office or place of businessmachine translation
「事業所等」
A branch, factory or other office or place of business of a corporation.
Short name set inArticle 72-43, paragraph (2)· applies only in this paragraph
head of an establishment, etc.machine translation
「所長等」
In Article 72-43, paragraph 2, the head, chief or other person presiding over the business of one of a corporation's branches, factories or other offices (事業所等), or a relative or other individual specially related to that person as a Cabinet Order (政令) sets.
Short name set inArticle 72-43, paragraph (2)· applies only in this paragraph
family corporationmachine translation
「同族会社」
A family corporation as defined in Article 2, item 10 of the Corporation Tax Act; whether a corporation is one is judged as things stood when the act or calculation in question took place.
Defined inArticle 72-43, paragraph (3)
merger, etc.machine translation
「合併等」
A merger, company split (分割), contribution in kind (現物出資), distribution in kind (現物分配), share exchange, etc. (株式交換等) or share transfer (株式移転), in connection with which the prefectural governor (道府県知事) may set aside acts or calculations of the corporations the paragraph lists that would unjustly reduce their enterprise tax (事業税).
Short name set inArticle 72-43, paragraph (4)· applies only in this paragraph