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健康保険法等の一部を改正する法律（令和八年法律第三十一号）による改正後の条文です。変わる言葉に印をつけています。
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前条第一項の法人の行う事業に係る課税標準額の総額について第七十二条の三十九、第七十二条の四十一又は第七十二条の四十一の二の規定によつてすべき更正又は決定は、当該法人の主たる事務所又は事業所所在地の道府県知事が行う。
The reassessment or determination to be made under Article 72-39, Article 72-41 or Article 72-41-2 with respect to the total tax base amount relating to the business conducted by a corporation set forth in paragraph (1) of the preceding Article is to be made by the prefectural governor of the prefecture where the principal office or place of business of that corporation is located.
関係道府県知事は、前条第一項の法人の行う事業に係る課税標準額の総額について第七十二条の四十一又は第七十二条の四十一の二の規定による更正又は決定をする必要があると認める場合においては、更正又は決定をすべき事由を記載した書類を添えて、当該法人の主たる事務所又は事業所所在地の道府県知事に対し、更正又は決定をすべき旨を請求することができる。この場合において、当該更正又は決定の請求が次の各号のいずれかに該当するときは、当該更正又は決定の請求は、それぞれ当該各号に掲げる日から二月以内にしなければならない。
The prefectural governor of a relevant prefecture may, where finding it necessary to make a reassessment or determination under Article 72-41 or Article 72-41-2 with respect to the total tax base amount relating to the business conducted by a corporation set forth in paragraph (1) of the preceding Article, request the prefectural governor of the prefecture where the principal office or place of business of that corporation is located, attaching documents stating the grounds for the reassessment or determination, to make the reassessment or determination. In this case, where the request for that reassessment or determination falls under any of the following items, the request for that reassessment or determination must be made within two months from the day set out in the relevant item.
第七十二条の四十一第一項又は第七十二条の四十一の二第一項の規定によつてすべき更正の請求にあつては、申告書又は修正申告書の提出があつた日
In the case of a request for reassessment to be made under Article 72-41, paragraph (1) or Article 72-41-2, paragraph (1): the day on which the return or amended return was filed;
第七十二条の四十一第二項又は第七十二条の四十一の二第二項の規定によつてすべき決定の請求にあつては、申告書の提出期限
In the case of a request for determination to be made under Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2): the deadline for filing the return;
第七十二条の四十一第三項又は第七十二条の四十一の二第三項の規定によつてすべき更正の請求にあつては、第七十二条の四十一第一項若しくは第七十二条の四十一の二第一項の規定による更正又は第七十二条の四十一第二項若しくは第七十二条の四十一の二第二項の規定による決定があつた日
In the case of a request for reassessment to be made under Article 72-41, paragraph (3) or Article 72-41-2, paragraph (3): the day on which the reassessment under Article 72-41, paragraph (1) or Article 72-41-2, paragraph (1), or the determination under Article 72-41, paragraph (2) or Article 72-41-2, paragraph (2), was made.
前条第一項の法人の主たる事務所又は事業所所在地の道府県知事は、同項の法人が提出した申告書若しくは修正申告書に係る分割課税標準額（関係道府県ごとに分割された又は分割されるべき課税標準額をいう。以下本条において同じ。）の分割基準又は本項の規定による修正若しくは決定をした分割基準に誤りがあると認める場合（課税標準額の総額についてすべき分割をしなかつた場合を含む。）には、これを修正し、同条第一項の法人が申告書を提出しなかつた場合（第七十二条の二十六第五項の規定により申告書の提出があつたものとみなされる場合を除く。）には、その分割基準を決定するものとする。
The prefectural governor of the prefecture where the principal office or place of business of the corporation set forth in paragraph (1) of the preceding Article is located is to, where finding an error in the apportionment basis for the apportioned tax base (meaning the tax base amount apportioned, or to be apportioned, for each relevant prefecture; the same applies hereinafter in this Article) relating to a return or amended return filed by the corporation set forth in that paragraph, or in an apportionment basis corrected or determined under this paragraph (including the case where the apportionment that should have been made of the total tax base amount was not made), correct it, and, where the corporation set forth in paragraph (1) of the preceding Article did not file a return (excluding the case where a return is deemed to have been filed under Article 72-26, paragraph (5)), determine the apportionment basis.
前条第一項の法人が主たる事務所又は事業所所在地の道府県知事に申告書若しくは修正申告書を提出した場合又は第七十二条の三十九、第七十二条の四十一若しくは第七十二条の四十一の二の規定による更正若しくは決定を受けた場合において、当該申告若しくは修正申告又は当該更正若しくは決定に係る分割課税標準額の分割基準に誤りがあつたこと（課税標準額の総額についてすべき分割をしなかつた場合を含む。）により、分割課税標準額又は事業税額が過大である関係道府県があるときは、当該法人は、総務省令の定めるところにより、当該関係道府県知事に対し、当該過大となつた分割課税標準額又は事業税額につき、第七十二条の三十九、第七十二条の四十一又は第七十二条の四十一の二の規定による更正をすべき旨を請求することができる。
Where a corporation set forth in paragraph (1) of the preceding Article has filed a return or amended return with the prefectural governor of the prefecture where its principal office or place of business is located, or has been subject to a reassessment or determination under Article 72-39, Article 72-41 or Article 72-41-2, and, due to an error in the apportionment basis for the apportioned tax base relating to that filing of a return or amended return or to that reassessment or determination (including the case where the apportionment that should have been made of the total tax base amount was not made), there is a relevant prefecture for which the apportioned tax base or the amount of enterprise tax is excessive, that corporation may, as provided by Order of the Ministry of Internal Affairs and Communications, request the prefectural governor of that relevant prefecture to make a reassessment under Article 72-39, Article 72-41 or Article 72-41-2 with respect to the apportioned tax base or amount of enterprise tax that has become excessive.
前項の規定による更正の請求をしようとする法人は、その請求に係る更正後の第二十条の九の三第六項に規定する課税標準等又は税額等、当該請求に係る更正前の納付すべき税額及び申告書又は修正申告書に記載すべきこの法律の規定による還付金の額に相当する税額その他参考となるべき事項を記載した更正請求書を関係道府県知事に提出しなければならない。
A corporation intending to make a request for reassessment under the preceding paragraph must submit to the prefectural governor of the relevant prefecture a written request for reassessment stating the tax base, etc. or tax amount, etc. prescribed in Article 20-9-3, paragraph (6) after the reassessment relating to the request, the tax amount to be paid before the reassessment relating to the request, the tax amount equivalent to the amount of the refund under the provisions of this Act that is to be stated in the return or amended return, and other matters that should serve as reference.
関係道府県知事は、分割基準について第三項の規定による修正又は決定の必要があると認めるときは、その事由を記載した書類を添えて、当該法人の主たる事務所又は事業所所在地の道府県知事に対し、分割基準の修正又は決定の請求をすることができる。
The prefectural governor of a relevant prefecture may, where finding it necessary to make a correction or determination under the provisions of paragraph (3) with respect to the apportionment basis, request the prefectural governor of the prefecture where the principal office or place of business of that corporation is located, attaching documents stating the grounds therefor, to make a correction or determination of the apportionment basis.
前条第一項の法人の主たる事務所又は事業所所在地の道府県知事は、当該法人の課税標準額の総額について第二項の規定による更正若しくは決定の請求に係る書類又は当該法人の分割基準について前項の規定による修正若しくは決定の請求に係る書類を受け取つた場合において、必要があると認めたときは、当該法人の課税標準額の総額の更正若しくは決定をし、又は当該法人の分割基準の修正若しくは決定をしなければならない。但し、関係道府県知事と意見を異にする場合においては、当該書類を受け取つた日から二月以内に、自己の意見を附して、当該書類を総務大臣に送付するとともに、その指示を受けなければならない。
Where the prefectural governor of the prefecture where the principal office or place of business of the corporation set forth in paragraph (1) of the preceding Article is located has received documents relating to a request for reassessment or determination under paragraph (2) with respect to the total tax base amount of that corporation, or documents relating to a request for correction or determination under the preceding paragraph with respect to the apportionment basis of that corporation, and finds it necessary, the governor must make a reassessment or determination of the total tax base amount of that corporation, or a correction or determination of the apportionment basis of that corporation; provided, however, that where the governor's opinion differs from that of the prefectural governor of the relevant prefecture, the governor must, within two months from the day on which the governor received those documents, send those documents to the Minister for Internal Affairs and Communications with the governor's own opinion attached, and receive the Minister's instructions.
総務大臣は、前項ただし書の規定による指示の請求があつた場合において、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要があると認めたときは、当該法人の主たる事務所又は事業所所在地の道府県知事に対し、その課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の指示をしなければならない。この場合においては、当該法人の主たる事務所又は事業所所在地の道府県知事は、その指示に基いて当該法人の課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定をし、その旨を関係道府県知事に通知するとともに、総務大臣に報告しなければならない。
Where a request for instructions under the proviso to the preceding paragraph has been made, the Minister for Internal Affairs and Communications must, when finding it necessary to make a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, instruct the prefectural governor of the prefecture where the principal office or place of business of that corporation is located to make that reassessment or determination of the total tax base amount or that correction or determination of the apportionment basis. In this case, the prefectural governor of the prefecture where the principal office or place of business of that corporation is located must, based on those instructions, make a reassessment or determination of the total tax base amount of that corporation or a correction or determination of the apportionment basis, notify the prefectural governor of the relevant prefecture to that effect, and report to the Minister for Internal Affairs and Communications.
総務大臣は、第七項ただし書の規定による指示の請求があつた場合において、課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定の必要がないと認めたときは、その旨を当該法人の主たる事務所又は事業所所在地の道府県知事及び関係道府県知事に通知しなければならない。
Where a request for instructions under the proviso to paragraph (7) has been made, the Minister for Internal Affairs and Communications must, when finding it unnecessary to make a reassessment or determination of the total tax base amount or a correction or determination of the apportionment basis, notify the prefectural governor of the prefecture where the principal office or place of business of that corporation is located and the prefectural governor of the relevant prefecture to that effect.
総務大臣は、第八項前段の指示又は前項の規定による通知をしようとするときは、地方財政審議会の意見を聴かなければならない。
When the Minister for Internal Affairs and Communications intends to give the instructions under the first sentence of paragraph (8) or the notification under the preceding paragraph, the Minister must hear the opinion of the Local Finance Council.
第一項又は第三項の規定によつて当該法人の主たる事務所又は事業所所在地の道府県知事がした課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定は、それぞれ関係道府県知事がした課税標準額の総額の更正若しくは決定又は分割基準の修正若しくは決定とみなす。
A reassessment or determination of the total tax base amount, or a correction or determination of the apportionment basis, made by the prefectural governor of the prefecture where the principal office or place of business of the relevant corporation is located pursuant to the provisions of paragraph (1) or (3) is deemed to be a reassessment or determination of the total tax base amount, or a correction or determination of the apportionment basis, respectively, made by the prefectural governor of the relevant prefecture.
法人の主たる事務所又は事業所所在地の道府県知事は、第一項又は第三項の規定によつて当該法人の課税標準の総額の更正若しくは決定又は分割基準の修正若しくは決定を行つた場合においては、その旨を関係道府県知事に通知しなければならない。
The prefectural governor of the prefecture where the principal office or place of business of a corporation is located must, where the governor has made a reassessment or determination of the total tax base of that corporation, or a correction or determination of the apportionment basis, pursuant to the provisions of paragraph (1) or (3), notify the prefectural governor of the relevant prefecture to that effect.
外国法人に対する前各項の規定の適用については、これらの規定中「主たる事務所又は事業所所在地の道府県知事」とあるのは、「この法律の施行地において行う事業の経営の責任者が主として執務する事務所又は事業所所在地の道府県知事」とする。
In the application of the provisions of the preceding paragraphs to a foreign corporation, the phrase "the prefectural governor of the prefecture where the principal office or place of business is located" in those provisions is deemed to be replaced with "the prefectural governor of the prefecture where the office or place of business at which the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties is located".
前条第五項に規定する更正請求書に偽りの記載をして関係道府県知事に提出したときは、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
When a person has made false statements in the written request for reassessment prescribed in paragraph (5) of the preceding Article and submitted it to the prefectural governor of a relevant prefecture, 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.
法人の代表者又は代理人、使用人その他の従業者が、その法人の業務又は財産に関して、前項の違反行為をしたときは、その行為者を罰するほか、その法人に対し、同項の罰金刑を科する。
Where a representative of a corporation or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.
人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
Where 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.
道府県知事が事業税の賦課徴収について、政府に対し、事業税の納税義務者又は事業税の納税義務者との間に法人税法第二条第十二号の七の六に規定する完全支配関係（当該納税義務者による同号に規定する完全支配関係を除く。）があると認められる者で法人税の納税義務がある法人が政府に提出した申告書若しくは修正申告書又は政府が当該法人の課税標準若しくは税額についてした更正若しくは決定に関する書類を閲覧し、又は記録することを請求した場合には、政府は、関係書類を道府県知事又はその指定する職員に閲覧させ、又は記録させるものとする。
Where 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 a person liable for enterprise tax, or by a corporation that is liable for corporation tax and is found to have a full controlling interest prescribed in Article 2, item (xii)-7-6 of the Corporation Tax Act with a person liable for enterprise tax (excluding a full controlling interest held by that person liable for tax prescribed in that item), or of documents relating to a reassessment or determination made by the Government with respect to the tax base or tax amount of that corporation, the Government is to have the prefectural governor or an official designated by the prefectural governor inspect or record the relevant documents.
偽りその他不正の行為により法人の行う事業に対する事業税の全部又は一部を免れた場合には、法人の代表者（法人課税信託の受託者である個人を含む。第三項において同じ。）、代理人、使用人その他の従業者で、その違反行為をした者は、十年以下の拘禁刑若しくは千万円以下の罰金に処し、又はこれを併科する。
Where all or part of the enterprise tax on the business conducted by a corporation has been evaded by deception or other wrongful acts, a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation; the same applies in paragraph (3)), agent, employee or other worker 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.
前項の免れた税額が千万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、千万円を超える額でその免れた税額に相当する額以下の額とすることができる。
If 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.
第一項に規定するもののほか、第七十二条の二十五第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項、第三項若しくは第五項の規定による申告書を当該各項に規定する申告書の提出期限内に提出しないことにより、法人の行う事業に対する事業税の全部又は一部を免れた場合には、法人の代表者、代理人、使用人その他の従業者で、その違反行為をした者は、五年以下の拘禁刑若しくは五百万円以下の罰金に処し、又はこれを併科する。
In addition to what is provided for in paragraph (1), where all or part of the enterprise tax on the business conducted by a corporation has been evaded by failing to file, within the deadline for filing the return prescribed in the relevant paragraph, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1) or Article 72-29, paragraph (1), (3) or (5), a representative, agent, employee or other worker of the corporation 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.
前項の免れた税額が五百万円を超える場合には、情状により、同項の罰金の額は、同項の規定にかかわらず、五百万円を超える額でその免れた税額に相当する額以下の額とすることができる。
If 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.
法人の代表者又は代理人、使用人その他の従業者がその法人の業務又は財産に関して第一項又は第三項の違反行為をした場合には、その行為者を罰するほか、その法人に対し、当該各項の罰金刑を科する。
Where a representative of a corporation, or an agent, employee or other worker has committed a violation set forth in paragraph (1) or (3) in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in the relevant paragraph is to be imposed on that corporation.
前項の規定により第一項又は第三項の違反行為につき法人又は人に罰金刑を科する場合における時効の期間は、これらの項の罪についての時効の期間による。
The period of prescription in the case where a fine is imposed on a corporation or 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.
人格のない社団等について第五項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につき当該人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
When paragraph (5) applies to an association or foundation without juridical personality, its representative or administrator represents that association or foundation without juridical personality in its procedural acts, and in addition, the provisions of laws and regulations on criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.
道府県知事は、天災その他特別の事情がある場合において法人の行う事業に対する事業税の減免を必要とすると認める法人その他特別の事情がある法人に限り、当該道府県の条例の定めるところにより、法人の行う事業に対する事業税を減免することができる。
A prefectural governor may reduce or exempt the enterprise tax on the business conducted by a corporation, in accordance with the Prefectural Ordinance of that prefecture, only for a corporation that the governor finds to need a reduction or exemption of the enterprise tax on the business it conducts due to a natural disaster or other special circumstances, or another corporation that has special circumstances.