Article 55-2Deferral of Collection of Corporate Prefectural Inhabitant Tax Where a Petition Is Filed Under a Tax Treaty
第五十五条の二（租税条約に基づく申立てが行われた場合における法人の道府県民税の徴収猶予）
Where a corporation has filed with the Commissioner of the National Tax Agency, under the provisions of a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act (referred to as a "tax treaty" in this paragraph), the petition prescribed in that tax treaty (limited to a petition in the case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph) (referred to as a "case where a petition has been filed with the Commissioner of the National Tax Agency" in the following Article), or where a corporation has filed the petition prescribed in that tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and there has been a request from the competent authority of the treaty partner state, etc. for the consultation prescribed in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and the following Article referred to as the "mutual agreement procedure") (referred to as a "case where a petition has been filed with the competent authority of a treaty partner state, etc." in the following Article), the prefectural governor may, upon application by the person who filed those petitions, defer the collection, up to the limit of the corporation tax levy amount to be filed and paid pursuant to Article 53, paragraph (35) on the basis of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions (including as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and paragraph (1) of the following Article), or the corporation tax levy amount payable pursuant to a reassessment or determination made by the prefectural governor under paragraph (1) or (2) of the preceding Article on the basis of the corporation tax amount pertaining to that reassessment or determination, only for the period from the day on which payment is due or the due date for payment under Article 53, paragraph (35) or Article 56, paragraph (1) (or, if the application is made after that day or due date for payment, the date of the application) until the day on which one month has elapsed from the day following the date of the reassessment (or, if there is no agreement or in other cases specified by Cabinet Order, the date specified by Cabinet Order) made by the prefectural governor pursuant to paragraph (1) or (3) of the preceding Article on the basis of the corporation tax amount pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (referred to as the "period of deferral of collection" in paragraph (5)); provided, however, that this does not apply where the person making the application has, at the time of the application, arrears in the local taxes of that prefecture other than that corporation tax levy amount, the income levy amount or value-added levy amount to be filed and paid pursuant to Article 72-31, paragraph (3) on the basis of the income that was made the tax base of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, or the income levy amount or value-added levy amount payable pursuant to a reassessment or determination made by the prefectural governor under Article 72-39, paragraph (1) or (2) or Article 72-41-2, paragraph (1) or (2) on the basis of the income that was made the tax base of the corporation tax amount pertaining to that reassessment or determination.
道府県知事は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合（次条において「国税庁長官に対する申立てが行われた場合」という。）又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項及び次条において「相互協議」という。）の申入れがあつた場合（次条において「条約相手国等の権限ある当局に対する申立てが行われた場合」という。）には、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。以下この項及び次条第一項において同じ。）に掲げる更正決定に係る法人税額（これらの申立てに係る相互協議の対象となるものに限る。以下この項及び次条第一項において同じ。）に基づいて第五十三条第三十五項の規定により申告納付すべき法人税割額又は当該更正決定に係る法人税額に基づいて道府県知事が前条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割額を限度として、第五十三条第三十五項又は第五十六条第一項の規定による納付すべき日又は納期限（当該申請が当該納付すべき日又は納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る法人税額に基づいて道府県知事が前条第一項又は第三項の規定により更正をした場合における当該更正があつた日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該法人税割額又はこれらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額の課税標準とされた所得に基づいて第七十二条の三十一第三項の規定により申告納付すべき所得割額若しくは付加価値割額若しくは当該更正決定に係る法人税額の課税標準とされた所得に基づいて道府県知事が第七十二条の三十九第一項若しくは第二項若しくは第七十二条の四十一の二第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき所得割額若しくは付加価値割額以外の当該道府県の地方税の滞納がある場合は、この限りでない。
When the prefectural governor defers collection pursuant to the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the governor must obtain, as provided by Cabinet Order, security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount subject to the deferral; provided, however, that this does not apply where the tax amount subject to the deferral is 1,000,000 yen or less, where the period of the deferral is three months or less, or where there are special circumstances under which security cannot be obtained.
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
Where a person who has received deferral of collection falls under any of the following items, the prefectural governor may revoke that deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
where the petition set forth in paragraph (1) has been withdrawn;
第一項の申立てを取り下げたとき。
if there is a fact falling under any of the items of Article 13-2, paragraph (1), and it is found that the person will be unable to pay in full, within the period of deferral, the corporation tax levy amount subject to the deferral;
第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る法人税割額を猶予期間内に完納することができないと認められるとき。
where the person fails to comply with a request by the prefectural governor concerning the provision or change of security pursuant to Article 16, paragraph (3) as applied mutatis mutandis pursuant to the preceding paragraph, or other acts necessary to secure the security;
where the person has newly fallen into arrears in local government levies of that prefecture other than the corporation tax levy amount subject to the deferral (excluding where the prefectural governor finds that there is an unavoidable reason);
新たにその猶予に係る法人税割額以外の当該道府県に係る地方団体の徴収金を滞納したとき（道府県知事がやむを得ない理由があると認めるときを除く。）。
if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
Where deferral of collection has been granted, of the amount of delinquency charge pertaining to the corporation tax levy for which the deferral was granted, the amount corresponding to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the day on which payment is due or the due date for payment referred to in that paragraph, the period from the date of that application, as the first day for the calculation, to that day on which payment is due or due date for payment) is to be waived; provided, however, that where a fact that would be grounds for revocation under the preceding paragraph arises, the prefectural governor may refrain from waiving the amount corresponding to the period after the day on which it arose.
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
Read this with the articles around it
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
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
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
case where a petition has been filed with the Commissioner of the National Tax Agencymachine translation
「国税庁長官に対する申立てが行われた場合」
The case where the taxpayer — a corporation, an individual carrying on a business, or an individual liable for municipal inhabitant tax (市町村民税) — has filed with the Commissioner of the National Tax Agency (国税庁長官) a petition (申立て) provided for in a tax treaty (租税条約), limited to one in a case to which the provisions of the Act on Special Measures Concerning Taxation that the paragraph names apply.
Short name set inArticle 55-2, paragraph (1)· applies only in this provision and in Article 55-3
period of deferral of collectionmachine translation
「徴収の猶予期間」
In Article 55-2, the period for which the prefectural governor (道府県知事) may defer collecting the corporation levy (法人税割) concerned: from its payment date or due date (or the date of application, if later) to one month after the day following the governor's reassessment on the corporation tax as corrected under Article 26 of the Act on General Rules for National Taxes after an agreement between the Commissioner of the National Tax Agency (国税庁長官) and the treaty partner's competent authority (or a date a Cabinet Order (政令) sets where there is no agreement).
Short name set inArticle 55-2, paragraph (1)· applies only in this provision and in Article 55-2, paragraph (5)
treaty partner state, etc.machine translation
「条約相手国等」
In the paragraph, a contracting state or contracting party (締約国若しくは締約者) to the tax treaty (租税条約) other than Japan.
Short name set inArticle 55-2, paragraph (1)· applies only in this paragraph
a petition has been filed with the competent authority of a treaty partner state, etc.machine translation
「条約相手国等の権限ある当局に対する申立てが行われた場合」
The case where a person has filed a petition of the kind the paragraph covers under a tax treaty (租税条約) with the competent authority of a treaty partner state, etc. (条約相手国等), and that authority has asked for the mutual agreement consultation (相互協議) the treaty provides for.
Short name set inArticle 55-2, paragraph (1)· applies only in this provision and in Article 55-3
mutual agreement proceduremachine translation
「相互協議」
The consultation (協議) provided for in a tax treaty (租税条約) between the authorities of Japan and of the treaty partner, here one that the treaty partner's competent authority asks for after a taxpayer applied to it under the treaty about a national tax reassessment of the kinds the Act on Special Measures Concerning Taxation provisions cited there cover; on the taxpayer's application, collection of the local tax based on the amount under consultation can be deferred until a month after the reassessment that follows an agreement.
Short name set inArticle 55-2, paragraph (1)· applies only in this paragraph and in Article 55-3
tax treatymachine translation
「租税条約」
A tax treaty as referred to in Article 139, paragraph 1 of the Corporation Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.
Short name set inArticle 55-2, paragraph (1)· applies only in this paragraph
deferral of collectionmachine translation
「徴収の猶予」
In Article 55-2, a deferral of collection (徴収の猶予) that the prefectural governor (道府県知事) grants under paragraph 1 of that Article, at the request of a taxpayer who has asked for mutual agreement procedure (相互協議) under a tax treaty (租税条約), of the corporation levy (法人税割) of prefectural inhabitant tax (道府県民税) on the income that the procedure concerns.
Short name set inArticle 55-2, paragraph (2)· applies only in this article
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.