①A business operator that is a specified corporation (meaning a specified corporation prescribed in Article 46-2, paragraph (2) of the Consumption Tax Act) (limited to business operators under the paragraphs of Article 72-87, Article 72-88, paragraphs (1) and (2), and the paragraphs of the preceding Article) must, notwithstanding the preceding three Articles, with respect to the filing of the transfer levy that is to be made by a return under the paragraphs of Article 72-87, Article 72-88, paragraph (1) or (2) or the paragraphs of the preceding Article pursuant to the preceding three Articles (hereinafter in this Article and the following Article referred to as a "tax return, etc."), provide the matters that are to be stated in the tax return, etc. (referred to as "matters stated in a return" in the following paragraph), as provided by Order of the Ministry of Internal Affairs and Communications, to the governor of the prefecture taxing the transfer levy (in the case of a business operator referred to in paragraph (2) of the preceding Article, the prefectural governor prescribed in that paragraph; the same applies in paragraph (3) and the following Article) by a method of using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and going via the Local Tax Joint Organization (referred to as "the Organization" in paragraph (3) and paragraph (12) of the following Article), as provided by Order of the Ministry of Internal Affairs and Communications.

②With respect to a filing under the preceding paragraph made pursuant to that paragraph, the provisions of this Act or orders under it, and the provisions of other laws and regulations specified by Cabinet Order, apply as though it had been made by a tax return, etc. stating the matters stated in a return.

③A filing under paragraph (1) made pursuant to that paragraph is deemed to have reached the governor of the prefecture taxing the transfer levy prescribed in that paragraph at the time when it is recorded in a file kept on a computer (including its input-output device) used by the Organization referred to in Article 762, item (i).

①Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to file a tax return, etc. without applying that paragraph, if it has received the approval of the governor of the prefecture taxing the transfer levy prescribed in that paragraph for filing a tax return, etc. without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by the governor of that prefecture taxing the transfer levy. The same applies to a filing under paragraph (1) of the preceding Article made within the period designated by the district director under Article 46-3, paragraph (1) of the Consumption Tax Act (including the period deemed to have been so designated as that period under paragraph (5) of that Article) in the case where a business operator referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 46-3, paragraph (2) of that Act to the district director having jurisdiction over its place for tax payment under that paragraph has, by the day before the deadline for filing the tax return, etc., or attached to the tax return, etc. by that deadline, submitted to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article a document specified by Order of the Ministry of Internal Affairs and Communications stating that it has not received the approval under Article 46-3, paragraph (1) of that Act or the disposition of dismissal under paragraph (3) of that Article.

②A business operator seeking the approval referred to in the first sentence of the preceding paragraph must submit a written application stating the circumstances making it necessary to be subject to the application of the first sentence of that paragraph, the period for which it seeks designation under the first sentence of that paragraph, and other matters specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of the preceding Article, by 15 days before the start date of that period (or, where the date on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under Article 72-88, paragraph (1) (for a return under paragraph (2) of that Article, the deadline for filing on the assumption that the return were a return under paragraph (1) of that Article), and that deadline falls within that period, by that start date).

③When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.

④When a prefectural governor, where the written application under paragraph (2) has been submitted, grants the approval referred to in the first sentence of paragraph (1) or makes the disposition of dismissal under the preceding paragraph on that application, the governor must notify the business operator that submitted the application to that effect in writing.

⑤Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).

⑥If a prefectural governor finds that a business operator that is subject to the application of the first sentence of paragraph (1) no longer has difficulty in using the electronic data processing system for local tax procedures, the governor may rescind the approval referred to in the first sentence of that paragraph.

⑦When a prefectural governor makes the disposition referred to in the preceding paragraph, the governor must notify the business operator concerned in that disposition to that effect in writing.

⑧A business operator that is subject to the application of paragraph (1), when it wishes to cease being subject to the application of paragraph (1) with respect to the filing under paragraph (1) of the preceding Article, must submit to the governor of the prefecture taxing the transfer levy prescribed in paragraph (1) of that Article a written notification stating that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.

⑨If, with respect to a business operator subject to the application of the first sentence of paragraph (1), the disposition referred to in paragraph (6) or the submission of the written notification referred to in the preceding paragraph is made, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that business operator newly receives, on or after that day, the approval referred to in the first sentence of that paragraph.

⑩If, with respect to a business operator subject to the application of the second sentence of paragraph (1), the submission of the written notification referred to in paragraph (8) or the disposition under Article 46-3, paragraph (3) or (6) of the Consumption Tax Act is made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that business operator newly submits, on or after that day, the document referred to in the second sentence of that paragraph.

⑪If, where a report has been made under Article 790-2, the Minister for Internal Affairs and Communications finds that, due to a failure of the electronic data processing system for local tax procedures or any other reason, there is a large number of business operators referred to in paragraph (1) of the preceding Article who are found to have difficulty making the filing under that paragraph pursuant to that paragraph, the Minister may designate a period during which a tax return, etc. may be filed without applying that paragraph.

⑫When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.

⑬When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.

A business operator that has filed a return under Article 72-88, paragraph (1) or (2) or Article 72-89, paragraph (1) or (2) may, if, in consequence of having received a reassessment by a national tax office with respect to the amount of consumption tax that formed the basis of calculating the amount of the transfer levy relating to that return, or the amount of the refund equivalent to the shortfall referred to in Article 72-88, paragraph (2), the amount of the transfer levy relating to that return becomes excessive or the amount of the refund relating to the transfer levy becomes insufficient, only within two months from the day on which the national tax office gave notice of that reassessment, as provided by Order of the Ministry of Internal Affairs and Communications, make a request for reassessment to the prefectural governor with respect to that amount of the transfer levy or the amount of the refund relating to the transfer levy. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment.

①If a person submits a return under any paragraph of Article 72-87 that states the amount set forth in Article 43, paragraph (1), item (iv) of the Consumption Tax Act with a false entry, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

②If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

①If a person, without justifiable grounds, fails to file a return under Article 72-88, paragraph (1) by the deadline for filing, the person who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be remitted in light of the circumstances.

②If the representative of a corporation, or an agent, employee or other worker of a corporation or individual, has committed a violation referred to in the preceding paragraph in connection with the business or property of that corporation or individual, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation or individual.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

①If a return under Article 72-88, paragraph (1) or (2), or a return under any paragraph of Article 72-89 (excluding a return relating to a return under any paragraph of Article 72-87), has been filed, and the prefectural governor discovers through an investigation that the amount of consumption tax relating to that filing, or the amount of the transfer levy calculated with it as the tax base, differs from the amount of consumption tax that has been declared in a return, declared in an amended return, reassessed or determined in accordance with the provisions of laws concerning consumption tax (hereinafter in this paragraph referred to as the "finalized amount of consumption tax"), or from the amount of the transfer levy to be calculated with it as the tax base, or discovers that the amount of the refund relating to the transfer levy in that filing differs from what the governor has investigated, the governor is to reassess the finalized amount of consumption tax relating to that filing or the amount of the transfer levy calculated with it as the tax base (referred to as the "transfer levy amount, etc." in paragraphs (3) and (4)), or the amount of the refund relating to the transfer levy.

②If a return under any paragraph of Article 72-87, or a return under any paragraph of Article 72-89 relating to that return, has been filed, and the prefectural governor discovers that the interim payment of the transfer levy relating to that filing differs from what the governor has investigated, the governor is to reassess that interim payment of the transfer levy.

③If a taxpayer has not filed a return under Article 72-88, paragraph (1), the prefectural governor is to determine, based on an investigation, the transfer levy amount, etc. that should be declared.

④If the prefectural governor has made a reassessment under paragraph (1), (2) or this paragraph or a determination under the preceding paragraph, and discovers that the transfer levy amount, etc., the amount of the refund relating to the transfer levy, or the interim payment of the transfer levy that was reassessed or determined differs from what the governor has investigated, the governor is to reassess that transfer levy amount, etc., amount of the refund relating to the transfer levy, or interim payment of the transfer levy.

⑤If the prefectural governor has made a reassessment or determination under the preceding paragraphs, the governor must notify the taxpayer of it without delay.

⑥If a reassessment under paragraph (1), (2) or (4) or a determination under paragraph (3) has been made and there is a tax deficiency (meaning the tax deficiency due to the reassessment or the tax amount due to the determination, and including the amount to be paid due to the amount of tax equivalent to the amount of the refund relating to the transfer levy having been excessive), 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 the preceding paragraph was given as the due date for payment.