Where a person liable for enterprise tax on the business conducted by an individual has submitted a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act for income tax for the previous year, or a return under Article 45-2, paragraph (1) for prefectural inhabitant tax (excluding the cases specified by Cabinet Order), for the purpose of applying the provisions of this Section, the filing under paragraphs (1) through (3) of the preceding Article is deemed to have been made on the day on which that return was submitted; provided, however, that this does not apply where that filing was made before that day.
個人の行なう事業に対する事業税の納税義務者が前年分の所得税につき所得税法第二条第一項第三十七号の確定申告書を提出し、又は道府県民税につき第四十五条の二第一項の申告書を提出した場合（政令で定める場合を除く。）には、本節の規定の適用については、当該申告書が提出された日に前条第一項から第三項までの規定による申告がされたものとみなす。ただし、同日前に当該申告がされた場合は、この限りでない。
In the case of the main clause of the preceding paragraph, among the matters stated in that return, those corresponding to the matters prescribed in paragraphs (1) through (3) of the preceding Article, and the matters appended pursuant to the provisions of the following paragraph, are deemed to have been filed under the provisions of paragraphs (1) through (3) of that Article.
前項本文の場合には、当該申告書に記載された事項のうち前条第一項から第三項までに規定する事項に相当するもの及び次項の規定により附記された事項は、同条第一項から第三項までの規定により申告されたものとみなす。
In the case of the main clause of paragraph (1), the person who submits the return prescribed in that paragraph must append to that return, as provided by Order of the Ministry of Internal Affairs and Communications, matters necessary for the assessment and collection of enterprise tax.
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