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Article 72-51Payment Period for Individual Enterprise Tax

第七十二条の五十一(個人の事業税の納期)

The payment period for enterprise tax on the business conducted by an individual is specified by the Prefectural Ordinance of the prefecture concerned, within the months of August and November; provided, however, that a payment period different from this may be specified where there are special circumstances.

個人の行う事業に対する事業税の納期は、八月及び十一月中において当該道府県の条例で定める。但し、特別の事情がある場合においては、これと異なる納期を定めることができる。

Where the amount of an individual's enterprise tax is the amount specified by a Prefectural Ordinance or less, the prefecture concerned may collect the entire amount in any one of the payment periods specified pursuant to the provisions of the preceding paragraph.

個人の事業税額が道府県の条例で定める金額以下であるものについては、当該道府県は、前項の規定によつて定められた納期のうちいずれか一の納期において、その全額を徴収することができる。

Enterprise tax on the business conducted by an individual in the case where the business was abolished in the middle of a year is, notwithstanding the provisions of the preceding two paragraphs, to be imposed immediately after the abolition of that business (or, where that individual abolished the business during the period from January 1 to March 31 of that year, after March 31 of that year).

年の中途において事業を廃止した場合における個人の行う事業に対する事業税は、前二項の規定にかかわらず、当該事業の廃止後(当該個人が当該年の一月一日から三月三十一日までの間において事業を廃止した場合においては、当該年の三月三十一日後)直ちに課するものとする。

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