第七十二条の三十八の二（第七十二条の二第一項第一号イに掲げる法人に係る法人の事業税の徴収猶予）
Article 72-38-2Deferral of Collection of Corporate Enterprise Tax for Corporations Listed in Article 72-2, Paragraph (1), Item (i), (a)
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-25, 72-28 or 72-29), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.
道府県知事は、第七十二条の二第一項第一号イに掲げる法人が次の各号のいずれかに該当する場合において、当該道府県の事業税（第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付する付加価値割、資本割及び所得割に限る。）を納付することが困難であると認めるときは、当該法人の申請に基づき、当該事業税の納期限の翌日から三年以内の期間を限り、当該事業税の全部又は一部の徴収を猶予することができる。この場合においては、その金額を適宜分割して納付すべき期限を定めることを妨げない。
a corporation that has no income in each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return, up to the business year pertaining to that enterprise tax return, and that is specified by Cabinet Order;
a corporation that has no income in the business year pertaining to that enterprise tax return (limited to a business year whose last day is earlier than the day on which five years have elapsed counting from the date of establishment of the corporation) and that is specified by Cabinet Order.
In deferring collection under the preceding paragraph, the prefectural governor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount of the deferral; provided, however, that this does not apply where there are special circumstances in which security cannot be taken.
The application referred to in paragraph (1) must be made together with the submission of that enterprise tax return, as provided by Prefectural Ordinance.
The provisions of paragraph (1) apply only where, for each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return (for a corporation referred to in item (i) of that paragraph), or from the business year containing the day of establishment (for a corporation referred to in item (ii) of that paragraph), up to the business year preceding the business year pertaining to that enterprise tax return, the corporation has submitted the return to be submitted under Article 72-25, 72-28 or 72-29 (referred to in paragraph (8) as a "final return"), and has submitted that enterprise tax return by its deadline for filing.
Where the prefectural governor has deferred collection under paragraph (1) and finds that there is an unavoidable reason why the corporation cannot pay the deferred amount within the period of deferral, the governor may, upon application by that corporation, extend that period for a period not exceeding three years; provided, however, that that period, together with the period for which collection has already been deferred for that corporation under paragraph (1), must not exceed six years.
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-26), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.
道府県知事は、第七十二条の二第一項第一号イに掲げる法人が次の各号のいずれかに該当する場合において、当該道府県の事業税（第七十二条の二十六の規定により申告納付する付加価値割、資本割及び所得割に限る。）を納付することが困難であると認めるときは、当該法人の申請に基づき、当該事業税の納期限の翌日から三年以内の期間を限り、当該事業税の全部又は一部の徴収を猶予することができる。この場合においては、その金額を適宜分割して納付すべき期限を定めることを妨げない。
a corporation, among corporations that have no income in each business year from the business year containing the day that is three years before, counting from the start date of the business year pertaining to that enterprise tax return, up to the business year preceding the business year pertaining to that enterprise tax return, that is expected, from its condition on the day preceding the day on which six months have elapsed, to have no income in the business year pertaining to that enterprise tax return, and that is specified by Cabinet Order;
a corporation that is expected, from its condition on the day preceding the day on which six months have elapsed, to have no income in the business year pertaining to that enterprise tax return (limited to a business year for which the day preceding the day on which six months have elapsed is earlier than the day on which five years have elapsed counting from the date of establishment of the corporation) and that is specified by Cabinet Order.
The provisions of paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection under the preceding paragraph. In this case, the phrase "the day following the last day of the business year" in paragraph (4) is deemed to be replaced with "the start date of the business year".
第二項から第五項までの規定は、前項の規定による徴収の猶予について準用する。この場合において、第四項中「事業年度終了の日の翌日」とあるのは、「事業年度開始の日」と読み替えるものとする。
Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (1) or (6) has failed to submit the final return by its deadline for filing for each business year after the business year pertaining to that enterprise tax return, the prefectural governor may revoke the deferral and collect the deferred enterprise tax in a lump sum.
Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (6) has failed to submit by its deadline for filing the return to be submitted under Article 72-28 for that business year, or where that corporation has income for that business year, the prefectural governor must revoke the deferral with respect to all of the enterprise tax to which the deferral pertains and collect it immediately.
Where collection has been deferred under paragraph (1) or (6) (excluding where the deferral has been revoked under the preceding paragraph), an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under paragraph (8) or Article 15-3, paragraph (1) as applied mutatis mutandis in paragraph (12), the prefectural governor may refrain from waiving the portion corresponding to the period on or after the day on which it arose.
Where the prefectural governor has revoked the deferral under paragraph (9), the governor may waive an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral.
道府県知事は、第九項の規定により徴収の猶予を取り消した場合には、その猶予をした事業税に係る延滞金額のうち、当該徴収の猶予をした期間に対応する部分の金額の二分の一に相当する金額を免除することができる。
The provisions of Articles 15-2-2, 15-2-3, paragraph (1), Articles 15-3 and 15-9, paragraph (2), and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to deferral of collection under paragraph (1) or (6), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to security under paragraph (2) (including as applied mutatis mutandis in paragraph (7)), respectively.
定義第七十二条の十三第一項・この節の中だけ
法令、定款、寄附行為、規則若しくは規約に定める事業年度その他これに準ずる期間又は次項若しくは第三項に規定する期間
わかりやすく言うと
事業税でいう事業年度で、法令や定款などで定める事業年度などの期間のことです。定めがない法人は法人税法により政府に届け出たか政府が指定した期間、届出をしなかった人格のない社団等は原則としてその年の一月一日から十二月三十一日までです。
略称規定第七十二条の二十六第一項・この節の中だけ
…当該事業年度（当該法人が通算子法人である場合には、当該事業年度開始の日の属する通算親法人事業年度）開始の日以後六月を経過した日（以下この節において「六月経過日」という。）の前日までに当該事業年度の前事業年度の事業税として納付した税額及び…
わかりやすく言うと
事業年度の開始の日から六か月を経過した日のことです。法人が通算子法人のときは、その事業年度が始まる日を含む通算親法人の事業年度の開始の日から数えます。
略称規定第七十二条の三十二第一項・この款の中だけ
…第七十二条の二十六、第七十二条の二十八、第七十二条の二十九又は前条第二項若しくは第三項の規定により、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八若しくは第七十二条の二十九の規定による申告書（以下この款において「申告書」とい…
わかりやすく言うと
法人の事業税について、中間申告を要しない法人の申告（第七十二条の二十五）、中間申告（第七十二条の二十六）、中間申告を要する法人の確定申告（第七十二条の二十八）、清算中の法人の申告（第七十二条の二十九）で提出する申告書のことです。
略称規定第七十二条の三十八の二第四項・この規定及び第七十二条の三十八の二第八項の中だけ
…それぞれ当該事業税の申告書に係る事業年度の前事業年度までの各事業年度について第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により提出すべき申告書（第八項において「確定申告書」という。）を提出している場合であつて…
わかりやすく言うと
法人の事業税について、中間申告を要しない法人の申告、中間申告を要する法人の確定申告、清算中の法人の各事業年度の申告として提出すべき申告書のことです（第七十二条の二十五、第七十二条の二十八、第七十二条の二十九）。
条例
地方公共団体が自ら定めるきまりです。都道府県、市町村、東京都の特別区がそれぞれ定めます（地方自治法第一条の三・第二百八十一条・第二百八十三条）。住民が選挙した議員でつくる議会（同法第八十九条）の議決で制定され（同法第九十六条第一項第一号）、知事や市町村長などその団体の長（同法第百三十九条）が公布します（同法第十六条）。憲法は、地方公共団体が法律の範囲内で条例を制定できるとしており（日本国憲法第九十四条）、法律・政令・省令などの法令に違反することはできません（地方自治法第十四条第一項）。法令に特別の定めがある場合を除き、地方公共団体が人に義務を課したり権利を制限したりするには、条例によらなければなりません（同条第二項）。条例に違反した人に対する罰則も、同法が定める範囲で設けることができます（同条第三項）。条例はその地方公共団体の事務について定めるもの（同法第二条第二項・第十四条第一項）なので、同じ事柄でも地域によって扱いが違うことがあります。国の法令である省令（「施行規則」など）とは別のものです。
日本国憲法第94条、地方自治法第1条の3・第2条・第14条・第16条・第89条・第96条・第139条・第281条・第283条を参考にAIが作成。