Article 58Correction or Determination of the Number of Workers Serving as the Basis for Dividing the Corporation Tax Amount of Corporations Having Offices or Places of Business in Two or More Prefectures

①When a corporation referred to in paragraph (1) of the preceding Article has filed a return under Article 53, and the number of workers serving as the basis for dividing the corporation tax amount among the relevant prefectures, as stated in that return, differs from the facts (including where the corporation tax amount that should be the tax base has not been divided), the prefectural governor of the prefecture in which the principal office or place of business of that corporation is located is to correct it.

②If a corporation referred to in the preceding paragraph has not filed a return under Article 53 (excluding where the latter part of paragraph (1) of that Article applies), the prefectural governor referred to in that paragraph is to determine the number of workers serving as the basis for dividing the corporation tax amount to be divided among the relevant prefectures.

③When the prefectural governor referred to in paragraph (1) has made a correction of the number of workers under that paragraph or this paragraph, or a determination of the number of workers under the preceding paragraph, and discovers that the number of workers relating to that correction or determination differs from the facts, the governor is to correct it.

④In the case referred to in the preceding Article or the preceding three paragraphs, the governor of a relevant prefecture who finds that the number of workers serving as the basis for dividing the corporation tax amount among the relevant prefectures differs from the facts, or who finds that the corporation tax amount that should be the tax base has not been divided, must request the prefectural governor referred to in paragraph (1) to correct it.

⑤Upon receiving a request under the preceding paragraph, the prefectural governor referred to in paragraph (1) must, within 30 days from the day of receiving the request, correct the number of workers serving as the basis for dividing the corporation tax amount that was divided among the relevant prefectures, or the corporation tax amount that was not divided, under the preceding Article or paragraph (1), (2) or (3), or make a determination to the effect that there is no need to correct it.

⑥When the prefectural governor referred to in paragraph (1) has corrected or determined the number of workers serving as the basis for dividing the corporation tax amount under paragraph (1), (2), (3) or the preceding paragraph, or has made a determination under the preceding paragraph to the effect that there is no need to correct that number of workers, the governor must notify the governors of the relevant prefectures and the taxpayer concerned to that effect without delay.