Article 72-55Obligation to File or Report Regarding Assessment and Collection of Individual Enterprise Tax
第七十二条の五十五（個人の事業税の賦課徴収に関する申告又は報告の義務）
A person liable for enterprise tax on the business conducted by an individual, for whom the amount of the income of the individual's business calculated pursuant to the provisions of Article 72-49-12, paragraph (1) exceeds the deduction amount under Article 72-49-14, paragraph (1), must, as provided by Order of the Ministry of Internal Affairs and Communications, by March 15 of the year in which the first day of the relevant fiscal year falls (hereinafter in this paragraph and the following paragraph referred to as "the year concerned") (or, where the business was abolished in the middle of a year, within one month from the day of abolition of that business (or, where the abolition of that business is due to the death of the person liable for tax, within four months)), file with the prefectural governor of the prefecture where the office or place of business is located the income from the business in the year preceding the year concerned (or, where the business was abolished in the middle of a year, the income from the business from January 1 of the year concerned to the day of abolition of the business), the amount of loss on transfer incurred in the year preceding the year concerned (or, where the business was abolished in the middle of a year, the amount of loss on transfer incurred from January 1 of the year concerned to the day of abolition of the business), matters relating to the deduction for relatives employed only in the business under Article 72-49-12, paragraphs (2) and (3), and other matters necessary for calculating the income of the business.
個人の行う事業に対する事業税の納税義務者で、第七十二条の四十九の十二第一項の規定により計算した個人の事業の所得の金額が第七十二条の四十九の十四第一項の規定による控除額を超えるものは、総務省令の定めるところにより、当該年度の初日の属する年（以下この項及び次項において「当該年」という。）の三月十五日までに（年の中途において事業を廃止した場合には、当該事業の廃止の日から一月以内（当該事業の廃止が納税義務者の死亡によるときは、四月以内）に）、当該年の前年中の事業の所得（年の中途において事業を廃止した場合には、当該年の一月一日から事業の廃止の日までの事業の所得）並びに当該年の前年において生じた譲渡損失の金額（年の中途において事業を廃止した場合には、当該年の一月一日から事業の廃止の日までに生じた譲渡損失の金額）及び第七十二条の四十九の十二第二項及び第三項の事業専従者控除に関する事項その他当該事業の所得の計算に必要な事項を事務所又は事業所所在地の道府県知事に申告しなければならない。
A person who has no obligation to file under the provisions of the preceding paragraph and who intends to be subject to Article 72-49-12, paragraph (6), (7) or (14) in or after the fiscal year following the relevant fiscal year may file with the prefectural governor of the prefecture where the person's office or place of business is located by March 15 of the year concerned, as provided by Order of the Ministry of Internal Affairs and Communications.
前項の規定による申告の義務を有しない者で当該年度の翌年度以後において第七十二条の四十九の十二第六項、第七項又は第十四項の規定の適用を受けようとするものは、当該年の三月十五日までに、総務省令で定めるところにより、その事務所又は事業所所在地の道府県知事に申告することができる。
A filing under the preceding two paragraphs by an individual who conducts business with offices or places of business established in two or more prefectures must be made to the prefectural governor of the prefecture where the principal office or place of business is located. In this case, when making a filing under the provisions of paragraph (1), the individual must also file, as provided by Order of the Ministry of Internal Affairs and Communications, the number of workers at the offices or places of business and other necessary matters, in addition to the matters to be filed under the provisions of that paragraph.
In addition to the matters to be filed under the provisions of the preceding three paragraphs, a prefecture may, as provided by the Prefectural Ordinance of that prefecture, require reports on matters necessary for the assessment and collection of enterprise tax on the business conducted by an individual.
道府県は、前三項の規定により申告すべき事項のほか、当該道府県の条例の定めるところにより、個人の行う事業に対する事業税の賦課徴収に関し必要な事項の報告を求めることができる。
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loss on transfermachine translation
「譲渡損失」
A loss an individual incurs by transferring an asset, of a kind a Cabinet Order (政令) specifies, used directly in their business, which is deducted in computing their business income for the enterprise tax (事業税) only where they have filed the return under Article 72-55.
Short name set inArticle 72-49-12, paragraph (13)· applies only in this provision and in Article 72-55, paragraph (1)
the year concernedmachine translation
「当該年」
In Article 72-55, paragraphs 1 and 2, the year in which the first day of the fiscal year falls, by whose 15 March an individual liable for enterprise tax (事業税) must report the previous year's business income to the prefectural governor (道府県知事).
Short name set inArticle 72-55, paragraph (1)· applies only in this paragraph and in Article 72-55, paragraph (2)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.