Article 72-63-4Procedures Upon Completion of an Examination Concerning Individual Enterprise Tax by Officials of the Ministry of Internal Affairs and Communications
第七十二条の六十三の四（総務省の職員の個人の事業税に関する調査の終了の際の手続）
If, as a result of conducting an on-site examination concerning the enterprise tax on business conducted by an individual, the Minister for Internal Affairs and Communications finds no need for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business (meaning the number of workers prescribed in Article 72-54, paragraph (2); the same applies hereinafter in this paragraph and the following paragraph), the Minister is to notify in writing a person liable for tax who became the counterparty to questioning, inspection, etc. in that examination that, at that point, no need is found for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business.
総務大臣は、個人の行う事業に対する事業税に関する実地の調査を行つた結果、課税標準額の総額の更正若しくは決定又は事務所若しくは事業所の従業者の数（第七十二条の五十四第二項に規定する従業者の数をいう。以下この項及び次項において同じ。）の修正若しくは決定の必要があると認められない場合には、納税義務者であつて当該調査において質問検査等の相手方となつた者に対し、その時点において課税標準額の総額の更正若しくは決定又は事務所若しくは事業所の従業者の数の修正若しくは決定の必要があると認められない旨を書面により通知するものとする。
If, as a result of an examination concerning the enterprise tax on business conducted by an individual, the Minister for Internal Affairs and Communications finds a need for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business, the Minister is to explain to the person liable for tax concerned that, at that point, a need is found for reassessment or determination of the total tax base amount, or for correction or determination of the number of workers at offices or places of business, and the reasons for it.
If a person liable for tax with respect to whom questioning, inspection, etc. were conducted by an on-site examination has a tax representative, and that person liable for tax consents, then notice or explanation under these provisions to that tax representative may be given in lieu of the notice or explanation under paragraph (1) or the preceding paragraph to that person liable for tax.
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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
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 person listed in Article 72-63, paragraph 1, item 1 — one liable, or appearing to be liable, for enterprise tax (事業税) on an individual's business — whom an official designated by the Minister for Internal Affairs and Communications (総務大臣) examines on site.
Short name set inArticle 72-63-2, paragraph (1)· applies only in this article and in Articles 72-63-3 and 72-63-4
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 72-63 for the enterprise tax (事業税) on individuals, here in an on-site examination of a taxpayer.
Short name set inArticle 72-63-2, paragraph (1)· applies only in this article and in Article 72-63-4
number of workersmachine translation
「従業者の数」
In Article 72-63-4, the number of employees at an individual's office or place of business as Article 72-54, paragraph 2 defines it, by which the income of an individual doing business in two or more prefectures is divided among them for enterprise tax (事業税).
Defined inArticle 72-63-4, paragraph (1)· applies only in this paragraph and in Article 72-63-4, paragraph (2)