Article 55Reassessment and Determination of Corporate Prefectural Inhabitant Tax
第五十五条（法人の道府県民税の更正及び決定）
When a return has been submitted pursuant to Article 53, the prefectural governor is to reassess it if the governor discovers through examination that the corporation tax amount pertaining to that return or the corporation tax levy amount calculated using it as the tax base differs from the corporation tax amount for which a return or amended return has been filed, or which has been reassessed or determined, pursuant to the provisions of laws and regulations on corporation tax (referred to as the "amount of determined corporation tax"; the same applies hereinafter in this paragraph through paragraph (3)) or the corporation tax levy amount to be calculated using it as the tax base, if the governor discovers that the corporation tax levy amount on an interim return or the corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty pertaining to that return differs from the amount calculated pursuant to paragraph (1) or (2) of that Article, if the number of workers that forms the basis for dividing the amount of determined corporation tax has been modified pursuant to Article 58, if the governor discovers that the per capita levy amount pertaining to that return differs from what the governor has examined, or if the governor discovers that the amount to be deducted from the corporation tax levy amount pertaining to that return differs from what the governor has examined.
道府県知事は、第五十三条の規定による申告書の提出があつた場合において、当該申告に係る法人税額若しくはこれを課税標準として算定した法人税割額がその調査によつて、法人税に関する法律の規定により申告し、修正申告し、更正され、若しくは決定された法人税額（「確定法人税額」という。以下この項から第三項までにおいて同じ。）若しくはこれを課税標準として算定すべき法人税割額と異なることを発見したとき、当該申告に係る予定申告に係る法人税割額若しくは法人税において予定申告義務がない法人の予定申告に係る法人税割額が同条第一項若しくは第二項に基づいて計算した額と異なることを発見したとき、第五十八条の規定により確定法人税額の分割の基準となる従業者数が修正されたとき、当該申告に係る均等割額がその調査したところと異なることを発見したとき、又は当該申告に係る法人税割額から控除されるべき額がその調査したところと異なることを発見したときは、これを更正するものとする。
If a taxpayer has not submitted a return pursuant to Article 53, paragraph (1) or (31) (excluding the case to which the latter part of paragraph (1) of that Article applies), the prefectural governor is to determine, through investigation, the amount of determined corporation tax to be declared and the corporation tax levy amount and per capita levy amount.
When the prefectural governor has made a reassessment pursuant to paragraph (1) or this paragraph or a determination pursuant to the preceding paragraph, the governor is to reassess it if the governor discovers through investigation that the corporation tax amount or corporation tax levy amount so reassessed or determined differs from the amount of determined corporation tax or the corporation tax levy amount to be calculated using it as the tax base, if the governor discovers that the per capita levy amount so reassessed or determined differs from what the governor has investigated, or if the governor discovers that the amount to be deducted from the corporation tax levy amount so reassessed or determined differs from what the governor has investigated.
When the prefectural governor has made a reassessment or determination pursuant to the preceding three paragraphs, the governor must notify the taxpayer without delay.
道府県知事は、前三項の規定により更正し、又は決定した場合には、遅滞なく、これを納税者に通知しなければならない。
The provisions of Article 53, paragraph (32) apply mutatis mutandis where the amount of prefectural inhabitant tax reassessed or determined pursuant to paragraphs (1) through (3) is less than the interim payment of prefectural inhabitant tax for that business year.
第五十三条第三十二項の規定は、第一項から第三項までの規定により更正し、又は決定した道府県民税額が、当該事業年度分に係る道府県民税の中間納付額に満たない場合について準用する。
Read this with the articles around it
corporation tax levy amount on an interim returnmachine translation
「予定申告に係る法人税割額」
The corporation tax levy (法人税割) of the prefectural inhabitant tax (道府県民税) that a corporation filing an interim corporation tax return without provisional accounts (予定申告法人) must return, computed from the previous business year's corporation tax levy as a Cabinet Order (政令) provides.
Short name set inArticle 53, paragraph (1)· applies only in this provision and in Article 55, paragraph (1)
corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing dutymachine translation
「法人税において予定申告義務がない法人の予定申告に係る法人税割額」
The corporation tax levy (法人税割額), computed from the previous business year's levy as a Cabinet Order (政令) provides, that a group-taxation member corporation excused by the proviso to Article 71, paragraph 1 of the Corporation Tax Act from filing an interim corporation tax (法人税) return must state in the interim inhabitant tax return it files under Article 53, paragraph 2 (prefectural) or Article 321-8, paragraph 2 (municipal) within two months after the day six months into its group parent's business year.
Short name set inArticle 53, paragraph (2)· applies only in this provision and in Article 55, paragraph (1)
interim payment of prefectural inhabitant taxmachine translation
「道府県民税の中間納付額」
The prefectural inhabitant tax (道府県民税) that a corporation has filed and paid, or must pay, on the basis of its interim corporation tax return (or, for a corporation filing a forecast return (予定申告法人), on the basis of the previous business year), which the prefecture refunds to the extent the tax computed on the final corporation tax return falls short of it.
Short name set inArticle 53, paragraph (32)· applies only in this paragraph and in Article 55, paragraph (5)