Article 72-49-8Procedures upon Completion of Examinations Relating to Corporate Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
第七十二条の四十九の八（総務省の職員の法人の事業税に関する調査の終了の際の手続）
When, as a result of an on-site examination relating to the enterprise tax on the business conducted by a corporation, the Minister for Internal Affairs and Communications finds no need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, the Minister is to notify, in writing, a person liable for tax who was the other party to the questioning, inspection, etc. in that examination that no need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis is found at that time.
When, as a result of an examination relating to the enterprise tax on the business conducted by a corporation, the Minister for Internal Affairs and Communications finds a need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, the Minister is to explain to the person liable for tax concerned that a need for a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis is found at that time, and the reasons therefor.
Where a person liable for tax with respect to whom questioning, inspection, etc. were conducted through an on-site examination has a tax representative, and there is the consent of that person liable for tax, the notification or explanation under those provisions may be given to that tax representative in lieu of the notification or explanation to that person liable for tax under paragraph (1) or the preceding paragraph.
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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
apportionment basismachine translation
「分割基準」
The basis, set by kind of business in Article 72-48, paragraph 3, for dividing the total tax base of enterprise tax (事業税) of a corporation with offices in two or more prefectures among those prefectures: employee numbers for manufacturing; numbers of offices and employees, line capacity or fixed assets for electricity supply; fixed assets for gas supply and warehousing; track length for railway and tramway businesses; and numbers of offices and employees, half each, for other businesses.
Short name set inArticle 72-48, paragraph (4)· applies only in this subsection
tax representativemachine translation
「税務代理人」
In the subsection on investigations of the corporate enterprise tax (事業税) by officials the Minister for Internal Affairs and Communications designates, and in the subsection after it, a certified public tax accountant or tax accountant corporation that has submitted the document under Article 30 of the Certified Public Tax Accountant Act (including as applied by its Article 48-16), or an attorney, legal professional corporation or joint corporation of attorneys and registered foreign lawyers that has given notice under Article 51, paragraph 1 or 3 of that Act; it is notified of an on-site investigation in advance together with the taxpayer.
Defined inArticle 72-49-6, paragraph (1)· applies only in this subsection and in Chapter 2, Section 2, Subsection 3
person liable for taxmachine translation
「納税義務者」
A corporation listed in Article 72-49-5, paragraph 1, item 1 — one liable, or appearing to be liable, for enterprise tax (事業税) on its business — which an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 72-49-6, paragraph (1)· applies only in this article and in Articles 72-49-7 and 72-49-8
questioning, inspection, etc.machine translation
「質問検査等」
Questioning, inspection, or a request that records or other items be shown or handed over, which officials designated by the Minister of Internal Affairs and Communications (総務省指定職員) may carry out under Article 72-49-5 for the enterprise tax (事業税) on corporations, here in an on-site examination of a taxpayer.
Short name set inArticle 72-49-6, paragraph (1)· applies only in this article and in Article 72-49-8