Article 72-24-11Deduction of Enterprise Tax Amount Accompanying Reassessment Relating to Implementation of Tax Treaty
第七十二条の二十四の十一（租税条約の実施に係る更正に伴う事業税額の控除）
Where, with respect to a corporation conducting a business, a reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes has been made on the basis of an agreement prescribed in Article 7, paragraph (1) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., and, as a consequence of the prefectural governor having made a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3), or Article 72-41-2, paragraph (1) or (3) on the basis of the income for corporation tax pertaining to that reassessment, an amount arises that is to be refunded under Article 17 or Article 72-41-4 (hereinafter in this paragraph and the following paragraph referred to as the "refund due on implementing a tax treaty"), then, except where the day on which that reassessment was made is on or after the day on which three months have elapsed counting from the day following the day on which a request for reassessment pertaining to that reassessment was made, and notwithstanding Articles 17, 17-2, 17-4 and 72-41-4, the refund due on implementing a tax treaty is to be deducted in sequence from the amount of enterprise tax to be paid under Article 72-25, the amount of enterprise tax to be paid under Article 72-28, or the amount of enterprise tax to be paid under Article 72-29, in respect of the value added, amount of stated capital, etc., income or revenue of each business year beginning within one year from the start date of the business year to which the day of that reassessment belongs (including, where that corporation is dissolved by a qualified merger after the day of that reassessment, each business year of the merging corporation in that qualified merger that ends on or after the day of that merger).
事業を行う法人について、租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第七条第一項に規定する合意に基づき国税通則法第二十四条又は第二十六条の規定による更正が行われた場合において、当該更正に係る法人税の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三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正をしたことに伴い、第十七条又は第七十二条の四十一の四の規定により還付することとなる金額（以下この項及び次項において「租税条約の実施に係る還付すべき金額」という。）が生ずるときは、当該更正があつた日が当該更正に係る更正の請求があつた日の翌日から起算して三月を経過した日以後である場合を除き、第十七条、第十七条の二、第十七条の四及び第七十二条の四十一の四の規定にかかわらず、租税条約の実施に係る還付すべき金額は、当該更正の日の属する事業年度開始の日から一年以内に開始する各事業年度（当該更正の日後に当該法人が適格合併により解散をした場合の当該適格合併に係る合併法人の当該合併の日以後に終了する各事業年度を含む。）の付加価値額、資本金等の額、所得又は収入金額について第七十二条の二十五の規定により納付すべき事業税額、第七十二条の二十八の規定により納付すべき事業税額又は第七十二条の二十九の規定により納付すべき事業税額から順次控除するものとする。
Where, in consequence of a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3), or Article 72-41-2, paragraph (1) or (3) as prescribed in the preceding paragraph, a reassessment has been made that reduces the value added or income of each business year after the business year pertaining to that reassessment, and by that reassessment an amount arises that is to be refunded under Article 17 or Article 72-41-4, that amount is deemed to be a refund due on implementing a tax treaty, and the preceding paragraph applies.
前項に規定する第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定による更正に伴い当該更正に係る事業年度後の各事業年度の付加価値額又は所得を減少させる更正があつた場合において、当該更正により第十七条又は第七十二条の四十一の四の規定により還付することとなる金額が生ずるときは、当該金額は、租税条約の実施に係る還付すべき金額とみなして、前項の規定を適用する。
The provisions of the preceding two paragraphs apply mutatis mutandis where, after a corporation conducting the business referred to in paragraph (1) has been dissolved by a qualified merger, a reassessment under Article 72-39, paragraph (1) or (3), Article 72-41, paragraph (1) or (3), or Article 72-41-2, paragraph (1) or (3) prescribed in paragraph (1), pertaining to that corporation, or a reassessment reducing the value added or income of each business year prescribed in the preceding paragraph has been made. In this case, in paragraph (1), "to which the day of that reassessment" is deemed to be replaced with "to which the day of that reassessment of the merging corporation in the qualified merger in which that corporation is the merged corporation", and "that corporation is dissolved by a qualified merger" with "that merging corporation is dissolved by a qualified merger in which that merging corporation is the merged corporation".
前二項の規定は、第一項の事業を行う法人が適格合併により解散をした後に、当該法人に係る同項に規定する第七十二条の三十九第一項若しくは第三項、第七十二条の四十一第一項若しくは第三項若しくは第七十二条の四十一の二第一項若しくは第三項の規定による更正又は前項に規定する各事業年度の付加価値額若しくは所得を減少させる更正があつた場合について準用する。この場合において、第一項中「当該更正の日の」とあるのは「当該法人を被合併法人とする適格合併に係る合併法人の当該更正の日の」と、「当該法人が」とあるのは「当該合併法人が当該合併法人を被合併法人とする」と読み替えるものとする。
Where, as regards the amount to be deducted under paragraph (1) (including cases deemed to apply under paragraph (2) (including as applied mutatis mutandis in the preceding paragraph) and cases where it applies mutatis mutandis in the preceding paragraph; the same applies hereinafter through the following paragraph), there is an amount that could not be fully deducted under paragraph (1), the prefecture is, as provided by Cabinet Order, to refund the amount that could not be fully deducted to the corporation to which paragraph (1) applies, or appropriate it to the local government levies unpaid by that corporation.
With regard to deduction from the amount of enterprise tax under paragraph (1) of the preceding Article and paragraph (1), the deduction under paragraph (1) of that Article is to be made first, and then the deduction under paragraph (1) is to be made.
Read this with the articles around it
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
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
merging corporationmachine translation
「合併法人」
The corporation that receives the assets and liabilities of another corporation (the merged corporation, 被合併法人) in a merger.
Defined inArticle 72-24-10, paragraph (1)· applies only in this section
merged corporationmachine translation
「被合併法人」
A corporation that transferred its assets and liabilities to another corporation in a merger.
Defined inArticle 72-24-10, paragraph (1)· applies only in this section
qualified mergermachine translation
「適格合併」
A qualified merger as defined in Article 2, item 12-8 of the Corporation Tax Act: a merger of one of the kinds that item lists (between corporations under full control or control, or to run a business jointly) in which the merged corporation's shareholders receive no assets other than shares of the merging corporation or of its parent, setting aside certain payments such as dividends and buyouts of dissenting shareholders.
Defined inArticle 72-24-10, paragraph (1)· applies only in this section
refund due on implementing a tax treatymachine translation
「租税条約の実施に係る還付すべき金額」
The enterprise tax (事業税) to be refunded to a corporation under Article 17 or Article 72-41-4 because the prefectural governor corrected its enterprise tax after a national reassessment under Article 24 or 26 of the Act on General Rules for National Taxes based on an agreement under Article 7, paragraph 1 of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.; unless the reassessment came three months or more after the request for it, the amount is not paid back but deducted from the enterprise tax of the business years beginning within a year of the start of the business year containing the reassessment.
Short name set inArticle 72-24-11, paragraph (1)· applies only in this paragraph and in Article 72-24-11, paragraph (2)