Article 72-45-2Delinquency Charge in the Case of Extension of the Due Date for Payment of Corporate Enterprise Tax
第七十二条の四十五の二（法人の事業税に係る納期限の延長の場合の延滞金）
A corporation to which Article 72-25, paragraph (3) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraph (2); the same applies hereinafter in this paragraph) or paragraph (5) (including where applied mutatis mutandis pursuant to Article 72-28, paragraph (2) and Article 72-29, paragraphs (2) and (6); the same applies hereinafter in this paragraph) applies must, when paying the income levy, etc. or revenue levy, etc. for each business year to which it applies, pay it with an amount of delinquency charge added to that tax amount, equivalent to the amount calculated by multiplying the tax amount, according to the number of days in the period from the day on which two months have elapsed after the last day of that business year to the deadline for filing the return for that enterprise tax extended pursuant to Article 72-25, paragraph (3) or (5), by a rate of 7.3 percent per annum.
第七十二条の二十五第三項（第七十二条の二十八第二項及び第七十二条の二十九第二項において準用する場合を含む。以下この項において同じ。）又は第五項（第七十二条の二十八第二項並びに第七十二条の二十九第二項及び第六項において準用する場合を含む。以下この項において同じ。）の規定の適用を受けている法人は、その適用に係る各事業年度に係る所得割等又は収入割等を納付する場合には、当該税額に、当該各事業年度終了の日後二月を経過した日から第七十二条の二十五第三項又は第五項の規定により延長された当該事業税の申告書の提出期限までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する延滞金額を加算して納付しなければならない。
The provisions of Article 72-44, paragraph (4) apply mutatis mutandis to the amount of delinquency charge in the preceding paragraph. In this case, the phrase "notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i))" in paragraph (4) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under paragraph (1) of that Article".
第七十二条の四十四第四項の規定は、前項の延滞金額について準用する。この場合において、同条第四項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人についてされた当該増額更正により納付すべき事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が第七十二条の四十五の二第一項の各事業年度終了の日後二月を経過した日より前である場合には、同日）から同条第一項の申告書の提出期限までの期間」と読み替えるものとする。
The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to the amount of delinquency charge in paragraph (1). In this case, the phrase "notwithstanding the preceding paragraph, the following periods (limited to the period listed in item (i) for enterprise tax relating to an amended return submitted by a corporation that has evaded enterprise tax by deception or other wrongful acts having foreseen that a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3) or Article 72-41-2, paragraph (1) or (3) would be made, and other enterprise tax specified by Cabinet Order)" in paragraph (3) of that Article is deemed to be replaced with "the period from the date on which the tax amount payable by the submission of that original return was paid (where that date is before the day on which two months have elapsed after the last day of each business year referred to in Article 72-45-2, paragraph (1), that day) to the deadline for filing the return under Article 72-45-2, paragraph (1)".
前条第三項の規定は、第一項の延滞金額について準用する。この場合において、同条第三項中「前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人が第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正があるべきことを予知して提出した修正申告書に係る事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）」とあるのは、「当該当初申告書の提出により納付すべき税額の納付があつた日（その日が次条第一項の各事業年度終了の日後二月を経過した日より前である場合には、同日）から次条第一項の申告書の提出期限までの期間」と読み替えるものとする。
Read this with the articles around it
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
revenue levy, etc.machine translation
「収入割等」
The levies of corporate enterprise tax (事業税) charged under Article 72-2, paragraph 1, items 2 to 4 on a corporation carrying on electricity supply, gas supply, insurance or trade insurance business: the revenue levy (収入割) alone, or the revenue levy together with the value added levy (付加価値割) and capital levy (資本割) or with the income levy (所得割), as those items set.
Defined inArticle 72-25, paragraph (1)· applies only in this section
income levy, etc.machine translation
「所得割等」
In the Section on enterprise tax (事業税), the value-added levy (付加価値割), capital levy (資本割) and income levy (所得割) of a corporation listed in Article 72-2, paragraph 1, item 1(a), or the income levy of a corporation listed in item 1(b).
Defined inArticle 72-25, 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
original returnmachine translation
「当初申告書」
In Subsection 2 (款) of the Section on enterprise tax (事業税), on corporate enterprise tax, which contains Article 72-44, the return filed under Articles 72-25, 72-28 and 72-29 and Article 72-31, paragraph 1 for the enterprise tax (事業税) that a later reassessment increasing the tax (増額更正) concerns.
Short name set inArticle 72-44, paragraph (4)· applies only in this subsection