Article 321-13Filing and Payment of Corporate Municipal Inhabitant Tax by Corporations Having Offices or Places of Business in Two or More Municipalities
第三百二十一条の十三（二以上の市町村において事務所又は事業所を有する法人の市町村民税の申告納付）
If a corporation having offices or places of business in two or more municipalities (excluding a corporation filing an interim return without provisional accounts and a corporation that is to submit a return under Article 321-8, paragraph (2)) files and pays corporate municipal inhabitant tax under that Article (excluding the latter part of paragraph (1) of that Article), it must apportion the corporation tax amount of that corporation among the relevant municipalities, calculate the corporation tax levy amount for each relevant municipality using the apportioned amount as the tax base, and file and pay the amount obtained by adding the per capita levy amount to it. In this case, a detailed statement on the apportionment 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 mayor of the municipality in which the principal office or place of business is located.
二以上の市町村において事務所又は事業所を有する法人（予定申告法人及び第三百二十一条の八第二項の規定により申告書を提出すべき法人を除く。）が同条（同条第一項後段を除く。）の規定により法人の市町村民税を申告納付する場合には、当該法人の法人税額を関係市町村に分割し、その分割した額を課税標準とし、関係市町村ごとに法人税割額を算定して、これに均等割額を加算した額を申告納付しなければならない。この場合において、主たる事務所又は事業所所在地の市町村長に提出すべき申告書には、総務省令で定める課税標準の分割に関する明細書を添付しなければならない。
The apportionment under the preceding paragraph is to be made, for each relevant municipality, with respect to the offices or places of business that the corporation has during the computation period for the tax base of the corporation tax amount, by apportioning the corporation tax amount of that corporation in proportion to the number of workers as of the last day of that computation period.
前項の規定による分割は、関係市町村ごとに、法人税額の課税標準の算定期間中において有する法人の事務所又は事業所について、当該法人の法人税額を当該算定期間の末日現在における従業者の数に按分して行うものとする。
In 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.
an office or place of business newly established partway through the computation period for the tax base of the corporation tax amount: the number obtained by multiplying the number of workers as of the last day of that computation period by the ratio of the number of months from the day on which that office or place of business was newly established to the last day of that computation period to the number of months in that computation period;
法人税額の課税標準の算定期間の中途において新設された事務所又は事業所 当該算定期間の末日現在における従業者の数に当該算定期間の月数に対する当該事務所又は事業所が新設された日から当該算定期間の末日までの月数の割合を乗じて得た数
an office or place of business abolished partway through the computation period for the tax base of the corporation tax amount: the number obtained by multiplying the number of workers as of the last day of the month immediately preceding the month containing the day of that abolition by the ratio of the number of months during which the abolished office or place of business was located within that computation period to the number of months in that computation period;
法人税額の課税標準の算定期間の中途において廃止された事務所又は事業所 当該廃止の日の属する月の直前の月の末日現在における従業者の数に、当該算定期間の月数に対する当該廃止された事務所又は事業所が当該算定期間中において所在していた月数の割合を乗じて得た数
an office or place of business specified by Cabinet Order as one in which the number of workers fluctuates significantly throughout the computation period for the tax base of the corporation tax amount: the number obtained by dividing the sum of the numbers of workers as of the last day of each month belonging to that computation period by the number of months in that computation period.
法人税額の課税標準の算定期間中を通じて従業者の数に著しい変動がある事務所又は事業所として政令で定める事務所又は事業所 当該算定期間に属する各月の末日現在における従業者の数を合計した数を当該算定期間の月数で除して得た数
The 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.
前項の月数は、暦に従つて計算し、一月に満たない端数を生じたときは、これを一月とする。
In 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.
前各項に定めるもののほか、法人税割の課税標準たる法人税額の分割について必要な事項は、総務省令で定める。
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filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
corporation filing an interim return without provisional accountsmachine translation
「予定申告法人」
A corporation that must file a corporation tax return under the provisions of the Corporation Tax Act on interim returns made without provisional accounts (Article 71, paragraph 1, Article 88 and Article 144-3, paragraph 1, with the exceptions the Article lists).
Short name set inArticle 321-8, paragraph (1)· applies only in this article and in Article 321-13, paragraph (1)