Article 72-48-2Reassessment, Determination, etc. of the Total Tax Base Amount of a Corporation Conducting Business with Offices or Places of Business in Two or More Prefectures

①The reassessment or determination to be made under Article 72-39, Article 72-41 or Article 72-41-2 with respect to the total tax base amount relating to the business conducted by a corporation set forth in paragraph (1) of the preceding Article is to be made by the prefectural governor of the prefecture where the principal office or place of business of that corporation is located.

②The prefectural governor of a relevant prefecture may, where finding it necessary to make a reassessment or determination under Article 72-41 or Article 72-41-2 with respect to the total tax base amount relating to the business conducted by a corporation set forth in paragraph (1) of the preceding Article, request the prefectural governor of the prefecture where the principal office or place of business of that corporation is located, attaching documents stating the grounds for the reassessment or determination, to make the reassessment or determination. In this case, where the request for that reassessment or determination falls under any of the following items, the request for that reassessment or determination must be made within two months from the day set out in the relevant item.

③The prefectural governor of the prefecture where the principal office or place of business of the corporation set forth in paragraph (1) of the preceding Article is located is to, where finding an error in the apportionment basis for the apportioned tax base (meaning the tax base amount apportioned, or to be apportioned, for each relevant prefecture; the same applies hereinafter in this Article) relating to a return or amended return filed by the corporation set forth in that paragraph, or in an apportionment basis corrected or determined under this paragraph (including the case where the apportionment that should have been made of the total tax base amount was not made), correct it, and, where the corporation set forth in paragraph (1) of the preceding Article did not file a return (excluding the case where a return is deemed to have been filed under Article 72-26, paragraph (5)), determine the apportionment basis.

④Where a corporation set forth in paragraph (1) of the preceding Article has filed a return or amended return with the prefectural governor of the prefecture where its principal office or place of business is located, or has been subject to a reassessment or determination under Article 72-39, Article 72-41 or Article 72-41-2, and, due to an error in the apportionment basis for the apportioned tax base relating to that filing of a return or amended return or to that reassessment or determination (including the case where the apportionment that should have been made of the total tax base amount was not made), there is a relevant prefecture for which the apportioned tax base or the amount of enterprise tax is excessive, that corporation may, as provided by Order of the Ministry of Internal Affairs and Communications, request the prefectural governor of that relevant prefecture to make a reassessment under Article 72-39, Article 72-41 or Article 72-41-2 with respect to the apportioned tax base or amount of enterprise tax that has become excessive.

⑤A corporation intending to make a request for reassessment under the preceding paragraph must submit to the prefectural governor of the relevant prefecture a written request for reassessment stating the tax base, etc. or tax amount, etc. prescribed in Article 20-9-3, paragraph (6) after the reassessment relating to the request, the tax amount to be paid before the reassessment relating to the request, the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return or amended return, and other matters that should serve as reference.

⑥The prefectural governor of a relevant prefecture may, where finding it necessary to make a correction or determination under the provisions of paragraph (3) with respect to the apportionment basis, request the prefectural governor of the prefecture where the principal office or place of business of that corporation is located, attaching documents stating the grounds therefor, to make a correction or determination of the apportionment basis.

⑦Where the prefectural governor of the prefecture where the principal office or place of business of the corporation set forth in paragraph (1) of the preceding Article is located has received documents relating to a request for reassessment or determination under paragraph (2) with respect to the total tax base amount of that corporation, or documents relating to a request for correction or determination under the preceding paragraph with respect to the apportionment basis of that corporation, and finds it necessary, the governor must make a reassessment or determination of the total tax base amount of that corporation, or a correction or determination of the apportionment basis of that corporation; provided, however, that where the governor's opinion differs from that of the prefectural governor of the relevant prefecture, the governor must, within two months from the day on which the governor received those documents, send those documents to the Minister for Internal Affairs and Communications with the governor's own opinion attached, and receive the Minister's instructions.

⑧Where a request for instructions under the proviso to the preceding paragraph has been made, the Minister for Internal Affairs and Communications must, when finding it necessary to make a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, instruct the prefectural governor of the prefecture where the principal office or place of business of that corporation is located to make that reassessment or determination of the total tax base amount or that correction or determination of the apportionment basis. In this case, the prefectural governor of the prefecture where the principal office or place of business of that corporation is located must, based on those instructions, make a reassessment or determination of the total tax base amount of that corporation or a correction or determination of the apportionment basis, notify the prefectural governor of the relevant prefecture to that effect, and report to the Minister for Internal Affairs and Communications.

⑨Where a request for instructions under the proviso to paragraph (7) has been made, the Minister for Internal Affairs and Communications must, when finding it unnecessary to make a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, notify the prefectural governor of the prefecture where the principal office or place of business of that corporation is located and the prefectural governor of the relevant prefecture to that effect.

⑩When the Minister for Internal Affairs and Communications intends to give the instructions under the first sentence of paragraph (8) or the notification under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.

⑪A reassessment or determination of the total tax base amount, or a correction or determination of the apportionment basis, made by the prefectural governor of the prefecture where the principal office or place of business of the relevant corporation is located pursuant to the provisions of paragraph (1) or (3) is deemed to be a reassessment or determination of the total tax base amount, or a correction or determination of the apportionment basis, respectively, made by the prefectural governor of the relevant prefecture.

⑫The prefectural governor of the prefecture where the principal office or place of business of a corporation is located must, where the governor has made a reassessment or determination of the total tax base of that corporation, or a correction or determination of the apportionment basis, pursuant to the provisions of paragraph (1) or (3), notify the prefectural governor of the relevant prefecture to that effect.

⑬In the application of the provisions of the preceding paragraphs to a foreign corporation, the phrase "the prefectural governor of the prefecture where the principal office or place of business is located" in those provisions is deemed to be replaced with "the prefectural governor of the prefecture where the office or place of business at which the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties is located".