Article 72-89Late Filing and Filing and Payment of Amended Returns for the Transfer Levy
第七十二条の八十九（譲渡割の期限後申告及び修正申告納付）
A business operator that is to file a return under paragraph (1) of the preceding Article and paragraph (3) of this Article may, even after the deadline for filing that return, until notice of reassessment or determination under Article 72-93, paragraph (5) is given, file the return under paragraph (1) of the preceding Article and paragraph (3) of this Article and pay the amount of the transfer levy relating to that filing.
前条第一項及びこの条第三項の規定により申告書を提出すべき事業者は、当該申告書の提出期限後においても、第七十二条の九十三第五項の規定による更正又は決定の通知があるまでは、前条第一項及びこの条第三項の規定により申告書を提出し、並びにその申告に係る譲渡割額を納付することができる。
A business operator that has filed a return under each paragraph of Article 72-87, paragraph (1) or (2) of the preceding Article, the preceding paragraph or this paragraph (including a succeeding heir; the same applies hereinafter in this paragraph), or that has been subject to reassessment or determination under Article 72-93, must, if it falls under any of the following items, except where it falls under the following paragraph, without delay, in the form specified by Order of the Ministry of Internal Affairs and Communications, submit to the prefectural governor who received that return or who made that reassessment or determination an amended return correcting the amount of the transfer levy, or the amount of the refund relating to the transfer levy, stated in that return or stated in the written notice relating to that reassessment or determination, and pay the amount of the transfer levy increased by that filing (in the case of item (ii), the amount of the transfer levy equivalent to the amount of the refund reduced by that filing):
第七十二条の八十七各項、前条第一項若しくは第二項若しくは前項若しくは本項の規定により申告書を提出した事業者（承継相続人を含む。以下本項において同じ。）又は第七十二条の九十三の規定による更正若しくは決定を受けた事業者は、次の各号のいずれかに該当する場合には、次項に該当する場合を除くほか、遅滞なく、総務省令で定める様式により、当該申告書を提出し又は当該更正若しくは決定をした道府県知事に、当該申告書に記載し又は当該更正若しくは決定に係る通知書に記載された譲渡割額又は譲渡割に係る還付金の額を修正する申告書を提出し、及びその申告により増加した譲渡割額（第二号の場合にあつては、その申告により減少した還付金の額に相当する譲渡割額）を納付しなければならない。
if there is a shortfall in the amount of the transfer levy stated in the earlier return as the amount to be paid by the filing of that return, or stated in the written notice relating to the reassessment or determination as the amount to be paid by that reassessment or determination;
先の申告書の提出により納付すべきものとしてこれに記載し、又は当該更正若しくは決定により納付すべきものとして当該更正若しくは決定に係る通知書に記載された譲渡割額に不足額があるとき。
if the amount of tax equivalent to the amount of the refund relating to the amount of the transfer levy stated in the earlier return or in the written notice relating to that reassessment or determination is excessive;
先の申告書に記載し、又は当該更正若しくは決定に係る通知書に記載された譲渡割額に係る還付金の額に相当する税額が過大であるとき。
if, where the earlier return did not state any amount of the transfer levy to be paid, or where a reassessment was received to the effect that there is no amount of the transfer levy to be paid, there is an amount of the transfer levy to be paid.
先の申告書に納付すべき譲渡割額を記載しなかつた場合又は納付すべき譲渡割額がない旨の更正を受けた場合において、その納付すべき譲渡割額があるとき。
If a business operator referred to in paragraph (1) or (2) of the preceding Article comes to fall under any of the items of the preceding paragraph by the filing of an amended return concerning consumption tax or by notice of reassessment or determination concerning consumption tax, that business operator must make the filing and payment under that paragraph by the date on which the amount of tax payable on the basis of that amended return or that reassessment or determination is to be paid.
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filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
succeeding heirmachine translation
「承継相続人」
In Articles 72-87 to 72-89, an heir who has succeeded under Article 59 of the Consumption Tax Act to a business operator's duty to file a consumption tax return under Article 42, paragraph 1 of that Act.
Short name set inArticle 72-87, paragraph (1)· applies only in this provision and in Articles 72-87 to 72-89