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 prefecture where the office or place of business of the person liable for enterprise tax who filed those petitions (or, for a person liable for tax that has offices or places of business in two or more prefectures, the principal office or place of business; the same applies in the following paragraph and paragraph (3)) is located of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), 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, in the mutual agreement procedure pertaining to those petitions, there is no agreement prescribed in paragraph (1) of the preceding Article or the case otherwise falls under a case specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the prefecture where the office or place of business of the person liable for enterprise tax who filed those petitions is located 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, in the mutual agreement procedure pertaining to those petitions, the agreement prescribed in paragraph (1) of the preceding Article has been reached, the Commissioner of the National Tax Agency must, without delay, notify the prefectural governor of the prefecture where the office or place of business of the person liable for enterprise tax who filed those petitions is located of that fact, the income that formed the basis for calculating the amount of income tax 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.

Where the prefectural governor has determined the income of an individual pursuant to the provisions of the proviso to Article 72-50, paragraph (1) or paragraph (4) of that Article, that prefectural governor (for an individual conducting business with offices or places of business established in two or more prefectures, the prefectural governor of the prefecture where the principal office or place of business is located) is to notify a national tax office, without delay, of the income of the individual relating to that determination.

①Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the Government to allow inspection or recording of a return or amended return submitted to the Government by an individual who is a person liable for enterprise tax and has a tax liability for income tax, or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that individual, the Government is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.

②Where a prefectural governor, with regard to the assessment and collection of enterprise tax, has requested the mayor of the municipality to allow inspection or recording of a return submitted to the mayor of the municipality by an individual who is a person liable for enterprise tax and has a tax liability for prefectural inhabitant tax, or of documents relating to an assessment determination made by the mayor of the municipality with respect to the prefectural inhabitant tax on that individual, the mayor of the municipality is to have the prefectural governor or an official designated by the governor inspect or record the relevant documents.

①When all or part of the enterprise tax on the business conducted by an individual has been evaded by deception or other wrongful acts, the person who committed the violation is to be punished by imprisonment for not more than 10 years or a fine of not more than 10,000,000 yen, or both.

②If the amount of tax evaded as referred to in the preceding paragraph exceeds 10,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 10,000,000 yen and not exceeding the amount of the tax evaded.

③In addition to what is provided for in paragraph (1), when all or part of the enterprise tax on the business conducted by an individual has been evaded by failing to make a filing or report on matters to be filed or reported pursuant to the provisions of Article 72-55, the person who committed the violation is to be punished by imprisonment for not more than five years or a fine of not more than 5,000,000 yen, or both.

④If the amount of tax evaded as referred to in the preceding paragraph exceeds 5,000,000 yen, the amount of the fine referred to in that paragraph may, in light of the circumstances, notwithstanding that paragraph, be an amount exceeding 5,000,000 yen and not exceeding the amount of the tax evaded.

⑤Where an agent, employee or other worker of a person has committed a violation set forth in paragraph (1) or (3) in connection with the business or property of that person, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that person.

⑥The period of prescription in the case where a fine is imposed on a person for a violation set forth in paragraph (1) or (3) pursuant to the provisions of the preceding paragraph is governed by the period of prescription for the offenses under those paragraphs.

A prefectural governor may reduce or exempt the enterprise tax on the business conducted by an individual, in accordance with the Prefectural Ordinance of that prefecture, only for a person that the governor finds to need a reduction or exemption of the enterprise tax on the business conducted by the individual due to a natural disaster or other special circumstances, a person who receives public or private assistance for living due to poverty, or another person who has special circumstances.

①In the case of Article 72-54, paragraph (5) or (7), an official of the Ministry of Internal Affairs and Communications who is designated by the Minister for Internal Affairs and Communications (hereinafter in this Article through Article 72-64 referred to as an "official designated by the Minister for Internal Affairs and Communications") may, where necessary for an examination for the reassessment or determination of the tax base amount and its apportionment, question the following persons, or inspect books and documents or other articles relating to the business of a person set forth in item (i) or (ii), or request the presentation or submission of those articles (including copies thereof).

②In the case referred to in the preceding paragraph, the official designated by the Minister for Internal Affairs and Communications must carry a certificate proving the official's status and present it when requested by a person concerned.

③An official designated by the Minister for Internal Affairs and Communications may, as provided by Cabinet Order, retain articles submitted to the official pursuant to the provisions of paragraph (1).

④The authority of an official designated by the Minister for Internal Affairs and Communications under paragraph (1) or the preceding paragraph must not be construed as having been granted for the purpose of criminal investigation.

①When the Minister for Internal Affairs and Communications is to have an official designated by the Minister for Internal Affairs and Communications conduct, in an on-site examination of a person set forth in paragraph (1), item (i) of the preceding Article (hereinafter in this Article through Article 72-63-4 referred to as a "person liable for tax"), the questioning, inspection or request for presentation or submission under the preceding Article (hereinafter in this Article and Article 72-63-4 referred to as "questioning, inspection, etc."), the Minister is to notify in advance that person liable for tax (including, where that person liable for tax has a tax representative, that tax representative) of that fact and of the following matters.

②When a person liable for tax that has received the notification under the preceding paragraph requests, with reasonable grounds, a change to the matters set forth in item (i) or (ii) of that paragraph, the Minister for Internal Affairs and Communications is to endeavor to consult on those matters.

③The provisions of paragraph (1) do not preclude an official designated by the Minister for Internal Affairs and Communications from conducting questioning, inspection, etc. regarding matters other than those set forth in items (iii) through (vi) of that paragraph relating to that examination, where that examination has made it necessary to do so for the purpose of an examination for the reassessment or determination of the tax base amount and its apportionment. In this case, the provisions of that paragraph do not apply to the questioning, inspection, etc. regarding those matters.

④If a person liable for tax has a tax representative, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which there is the consent of that person liable for tax, it is sufficient to give the notice under paragraph (1) to that person liable for tax to that tax representative.

⑤If a person liable for tax has several tax representatives, and the case falls under a case specified by Order of the Ministry of Internal Affairs and Communications as one in which that person liable for tax has designated a representative tax representative from among those tax representatives, it is sufficient to give the notice under paragraph (1) to those tax representatives to that representative tax representative.

Notwithstanding paragraph (1) of the preceding Article, if the Minister for Internal Affairs and Communications finds, in light of the content of past examination results of the person liable for tax who is the counterparty to the examination, information on the content of the business that person conducts, and other information held by the Minister, that there is a risk of facilitating unlawful or improper acts, making it difficult to ascertain accurate facts, or otherwise hindering the proper performance of an examination concerning the enterprise tax on business conducted by an individual, the notice under that paragraph is not required.