①In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that filed those petitions (for a corporation that has offices or places of business in two or more prefectures, its principal office or place of business; the same applies in the following paragraph and paragraph (3)) of that fact, the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other matters specified by Order of the Ministry of Internal Affairs and Communications.

②In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., when it has come to fall under a case where there is no agreement prescribed in paragraph (1) of the preceding Article in the mutual agreement procedure pertaining to those petitions or other cases specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that filed those petitions of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.

③In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., when the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the location of the office or place of business of the corporation that filed those petitions of that fact, the corporation tax amount pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other matters specified by Order of the Ministry of Internal Affairs and Communications.

④The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions.

⑤The prefectural governor who has received the notification under the preceding paragraphs must, without delay, notify the mayors of the relevant municipalities within the area of that prefecture of the matters prescribed in paragraphs (1) through (3).

①When a reassessment pursuant to Article 55, paragraph (1) or (3) or a determination pursuant to paragraph (2) of that Article has been made, if there is a tax deficiency (meaning the tax deficiency resulting from the reassessment or the tax amount resulting from the determination; the same applies in the following paragraph), a prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which the notice under paragraph (4) of that Article was given as the due date for payment.

②In the case referred to in the preceding paragraph, an amount of delinquency charge calculated by multiplying the tax deficiency by a rate of 14.6 percent per annum (7.3 percent per annum for the period until the due date for payment referred to in the preceding paragraph or for the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 53, paragraph (1), (2) or (31) (where there is a tax deficiency pertaining to the corporation tax levy subject to filing and payment under paragraph (35) of that Article, the due date for payment under paragraph (1) or (2) of that Article, and where there has been an extension of the due date for payment, the extended due date for payment; the same applies in paragraph (4), item (i)) until the day of payment, must be added to it and collected.

③In the case referred to in the preceding paragraph, where the day on which notice of a reassessment under Article 55, paragraph (1) or (3) was given is after the day on which one year has elapsed from the day following the day on which the return prescribed in Article 53, paragraph (1), (2) or (31) was submitted (or, if that return was submitted before its deadline for filing, the deadline for filing that return), except where prefectural inhabitant tax was evaded by deceit or other wrongful conduct, the period from the day following the day on which that one year has elapsed until the day on which that notice was given (for a reassessment resulting from the submission of an amended return for corporation tax or from a reassessment or determination for corporation tax, the day on which that amended return was submitted or the day on which the national tax office gave notice of the reassessment or determination) is to be deducted from the period forming the basis for calculating the delinquency charge.

④In the case referred to in paragraph (2), when there has been a reassessment increasing the tax payable (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment increasing the tax") (limited to when that reassessment increasing the tax has been made after the return prescribed in Article 53, paragraph (1), (2) or (31) (hereinafter in this paragraph referred to as the "original return") has been filed with respect to the prefectural inhabitant tax relating to that reassessment increasing the tax, and there has been a reassessment reducing the tax payable by the filing of that original return (including a reassessment specified by Cabinet Order as similar thereto; hereinafter in this paragraph referred to as a "reassessment reducing the tax")), for the amount of tax payable by that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax relating to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (limited to the period set out in item (i) in the case of the prefectural inhabitant tax payable by that reassessment increasing the tax made with respect to a corporation that evaded prefectural inhabitant tax by deceit or other wrongful act, and other prefectural inhabitant tax specified by Cabinet Order) are to be deducted from the period forming the basis for calculating the delinquency charge.

⑤A prefectural governor may reduce or exempt the amount of delinquency charge under paragraph (2) if the governor finds that there is an unavoidable reason why the taxpayer was subject to a reassessment under Article 55, paragraph (1) or (3) or a determination under paragraph (2) of that Article.

①When a corporation that has offices or places of business in two or more prefectures (excluding a corporation filing an interim return without provisional accounts and a corporation that is to file a return under Article 53, paragraph (2)) files and pays corporate prefectural inhabitant tax under that Article (excluding the latter part of paragraph (1) of that Article), it must divide the corporation tax amount of that corporation among the relevant prefectures, treat the divided amounts as the tax base, calculate the corporation tax levy amount for each relevant prefecture, and file and pay the amount obtained by adding the per capita levy amount to it. In this case, a detailed statement on the division of the tax base specified by Order of the Ministry of Internal Affairs and Communications must be attached to the return to be submitted to the governor of each relevant prefecture.

②The division under the preceding paragraph is to be made, for each relevant prefecture, by apportioning the corporation tax amount of the corporation according to the number of workers as of the last day of the computation period, with respect to the offices or places of business that the corporation has during the computation period of the tax base of the corporation tax amount.

③In the case referred to in the preceding paragraph, for the offices or places of business set out in the following items, the number set out in the relevant item (if a fraction of less than one person arises in that number, it is deemed to be one person) is deemed to be the number of workers prescribed in that paragraph.

④The number of months set forth in the preceding paragraph is calculated according to the calendar; a division of less than one month is counted as one month.

⑤In addition to what is provided for in the preceding paragraphs, matters necessary for the division of the corporation tax amount that forms the tax base of the corporation tax levy are specified by Order of the Ministry of Internal Affairs and Communications.

①When a corporation referred to in paragraph (1) of the preceding Article has filed a return under Article 53, and the number of workers serving as the basis for dividing the corporation tax amount among the relevant prefectures, as stated in that return, differs from the facts (including where the corporation tax amount that should be the tax base has not been divided), the prefectural governor of the prefecture in which the principal office or place of business of that corporation is located is to correct it.

②If a corporation referred to in the preceding paragraph has not filed a return under Article 53 (excluding where the latter part of paragraph (1) of that Article applies), the prefectural governor referred to in that paragraph is to determine the number of workers serving as the basis for dividing the corporation tax amount to be divided among the relevant prefectures.

③When the prefectural governor referred to in paragraph (1) has made a correction of the number of workers under that paragraph or this paragraph, or a determination of the number of workers under the preceding paragraph, and discovers that the number of workers relating to that correction or determination differs from the facts, the governor is to correct it.

④In the case referred to in the preceding Article or the preceding three paragraphs, the governor of a relevant prefecture who finds that the number of workers serving as the basis for dividing the corporation tax amount among the relevant prefectures differs from the facts, or who finds that the corporation tax amount that should be the tax base has not been divided, must request the prefectural governor referred to in paragraph (1) to correct it.

⑤Upon receiving a request under the preceding paragraph, the prefectural governor referred to in paragraph (1) must, within 30 days from the day of receiving the request, correct the number of workers serving as the basis for dividing the corporation tax amount that was divided among the relevant prefectures, or the corporation tax amount that was not divided, under the preceding Article or paragraph (1), (2) or (3), or make a determination to the effect that there is no need to correct it.

⑥When the prefectural governor referred to in paragraph (1) has corrected or determined the number of workers serving as the basis for dividing the corporation tax amount under paragraph (1), (2), (3) or the preceding paragraph, or has made a determination under the preceding paragraph to the effect that there is no need to correct that number of workers, the governor must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.

①A governor of a relevant prefecture who has an objection to the disposition of the prefectural governor referred to in paragraph (1) of the preceding Article relating to the notice under paragraph (6) of that Article may apply to the Minister for Internal Affairs and Communications for a determination.

②Upon receiving an application under the preceding paragraph, the Minister for Internal Affairs and Communications must make the determination within 30 days from the day of receiving the application.

③When the Minister for Internal Affairs and Communications intends to make the determination under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.

④When the Minister for Internal Affairs and Communications has made the determination under paragraph (2), the Minister must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.

⑤If the notice under the preceding paragraph was sent by mail or correspondence delivery and the day on which it arrived is not clear, the day on which four days have elapsed from the day it was sent is deemed to be the day on which the notice under that paragraph was received. In this case, if the prefectural governor can prove the day on which it arrived, the day so proved is deemed to be the day on which the notice was received.

⑥A prefectural governor who finds that the determination of the Minister for Internal Affairs and Communications under paragraph (2) is unlawful may bring an action in court within 30 days from the day of receiving notice of that determination.