Article 72-32Filing by Electronic Data Processing System for Local Tax Procedures
第七十二条の三十二（地方税関係手続用電子情報処理組織による申告）
With regard to the filing of corporate enterprise tax that a domestic corporation that is a specified corporation is required, under Article 72-25, 72-26, 72-28, 72-29 or paragraph (2) or (3) of the preceding Article, to make by means of a return under Article 72-25, 72-26, 72-28 or 72-29 (hereinafter in this Subsection referred to as a "return") or an amended return under paragraph (2) or (3) of the preceding Article (hereinafter in this Subsection referred to as an "amended return") (hereinafter in this Article and the following Article referred to as a "tax return"), or is required to make by attaching to the tax return the documents that are to be attached to the tax return under the provisions of this Act or orders under it (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), the corporation must, notwithstanding Articles 72-25, 72-26, 72-28 and 72-29 and paragraphs (2) and (3) of the preceding Article, as provided by Order of the Ministry of Internal Affairs and Communications, make the filing by providing the matters that are to be stated in the tax return (referred to in paragraphs (3) and (4) as "matters stated in a return") or the matters that are to be stated, or are stated, in the attached documents (hereinafter in this paragraph and paragraph (3) referred to as "matters stated in attached documents") to the prefectural governor for the location of its office or place of business by a method using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and passing through the Local Tax Joint Organization (referred to in paragraph (4) and paragraph (12) of the following Article as the "Organization"); provided, however, that the part of that filing that pertains to attached documents may be made by a method of submitting to the prefectural governor for the location of its office or place of business an optical disc or other recording medium specified by Order of the Ministry of Internal Affairs and Communications on which the matters stated in attached documents are recorded.
特定法人である内国法人は、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九又は前条第二項若しくは第三項の規定により、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八若しくは第七十二条の二十九の規定による申告書（以下この款において「申告書」という。）又は前条第二項若しくは第三項の規定による修正申告書（以下この款において「修正申告書」という。）（以下この条及び次条において「納税申告書」という。）により行うこととされ、又は納税申告書にこの法律若しくはこれに基づく命令の規定により納税申告書に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている法人の事業税の申告については、第七十二条の二十五、第七十二条の二十六、第七十二条の二十八、第七十二条の二十九並びに前条第二項及び第三項の規定にかかわらず、総務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第三項及び第四項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第三項において「添付書類記載事項」という。）を、地方税関係手続用電子情報処理組織（第七百六十二条第一号に規定する地方税関係手続用電子情報処理組織をいう。次条において同じ。）を使用し、かつ、地方税共同機構（第四項及び次条第十二項において「機構」という。）を経由して行う方法により事務所又は事業所所在地の道府県知事に提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の総務省令で定める記録用の媒体を事務所又は事業所所在地の道府県知事に提出する方法により、行うことができる。
The specified corporation prescribed in the preceding paragraph means any of the following corporations:
前項に規定する特定法人とは、次に掲げる法人をいう。
a corporation whose amount of stated capital or amount of capital contributions as of the start date of the business year pertaining to the tax return exceeds 100,000,000 yen;
納税申告書に係る事業年度開始の日現在における資本金の額又は出資金の額が一億円を超える法人
a mutual company prescribed in the Insurance Business Act;
保険業法に規定する相互会社
an investment corporation (excluding a corporation listed in item (i)); and
a specific purpose company (excluding a corporation listed in item (i)).
With regard to the filing under paragraph (1) made in accordance with the provisions of that paragraph, the provisions of this Act or orders under it and the provisions of other laws and regulations specified by Cabinet Order apply as if it had been made by means of a tax return stating the matters stated in a return, or by attaching to that tax return attached documents stating the matters stated in attached documents.
A filing under paragraph (1) made in accordance with the main clause of that paragraph is deemed to have reached the prefectural governor prescribed in paragraph (1) at the time when the matters stated in a return are recorded in a file kept on a computer (including input-output devices) used by the Organization referred to in Article 762, item (i).
Read this with the articles around it
investment corporationmachine translation
「投資法人」
An investment corporation (投資法人) as defined in Article 2, paragraph 12 of the Act on Investment Trusts and Investment Corporations.
Defined inArticle 72-2, paragraph (1), item (i), (b)· applies only in this provision and in Article 72-32, paragraph (2), item (iii)
specific purpose companymachine translation
「特定目的会社」
A specific purpose company as defined in Article 2, paragraph 3 of the Act on the Securitization of Assets, which for the enterprise tax (事業税) on businesses other than those Article 72-2, paragraph 1, items 2 to 4 list is taxed on its income alone.
Defined inArticle 72-2, paragraph (1), item (i), (b)· applies only in this provision and in Article 72-32, paragraph (2), item (iv)
domestic corporationmachine translation
「内国法人」
A corporation with its principal office or place of business in the area where this Act applies (この法律の施行地), as the Section on enterprise tax (事業税) uses the term.
Short name set inArticle 72-19, paragraph (1)· applies only in this section
amended returnmachine translation
「修正申告書」
In the subsection on electronic filing by specified corporations (特定法人) that Article 72-32 opens, an amended return of the corporate enterprise tax (事業税) under Article 72-31, paragraph 2 or 3: one filed where the tax base or tax shown was too low, or within one month after the national tax office corrects or determines the corporation tax base.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
electronic data processing system for local tax proceduresmachine translation
「地方税関係手続用電子情報処理組織」
The electronic data processing system, defined in Article 762, item 1, that links by telecommunications lines the computers of the heads of administrative organs (行政機関の長) — heads of local governments, the Minister for Internal Affairs and Communications (総務大臣), the Commissioner of the National Tax Agency (国税庁長官), regional taxation bureau commissioners, district directors of tax offices and others a Cabinet Order (政令) sets —, of the Local Tax Joint Organization (地方税共同機構), and of the persons who file returns and other notices under local tax laws or receive notices from those heads.
Defined inArticle 72-32, paragraph (1)· applies only in this provision and in Article 72-32-2
the Organizationmachine translation
「機構」
The Local Tax Joint Organization (地方税共同機構), the body local governments (地方団体) run together to carry out the tax work the Local Tax Act assigns to it — among it running the electronic system through which local tax returns and notices are filed (地方税関係手続用電子情報処理組織) — and to support local governments in their local tax work (Article 761).
Short name set inArticle 72-32, paragraph (1)· applies only in this provision and in Article 72-32, paragraph (4); and Article 72-32-2, paragraph (12)
attached documentsmachine translation
「添付書類」
Documents that the Local Tax Act or an order made under it requires to be attached to a return of corporate enterprise tax (事業税); a domestic corporation that is a specified corporation (特定法人) must provide what they state to the governor of the prefecture where its office or place of business is electronically, through the Local Tax Joint Organization (地方税共同機構), but may instead submit it on an optical disc or another medium an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inArticle 72-32, paragraph (1)· applies only in this paragraph and in Article 72-32, paragraph (3)
matters stated in attached documentsmachine translation
「添付書類記載事項」
The matters to be stated, or stated, in the documents to be attached to a return of corporate enterprise tax (事業税) (添付書類), which a domestic corporation that is a specified corporation (特定法人) must provide to the governor of the prefecture where its office or place of business is electronically, through the Local Tax Joint Organization (地方税共同機構), or may instead submit on an optical disc or another medium an Order of the Ministry of Internal Affairs and Communications (総務省令) sets.
Short name set inArticle 72-32, paragraph (1)· applies only in this paragraph and in Article 72-32, paragraph (3)
returnmachine translation
「申告書」
From Article 72-32 to the end of its subsection on corporations' enterprise tax (事業税), the returns under Articles 72-25, 72-26, 72-28 and 72-29.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
matters stated in a returnmachine translation
「申告書記載事項」
The matters a tax return (納税申告書) must state, which a corporation or business that is a specified corporation (特定法人) must provide to the prefectural governor or municipal mayor through the electronic data processing system for local tax procedures (地方税関係手続用電子情報処理組織) by way of the Local Tax Joint Organization (地方税共同機構), in place of filing the return.
Short name set inArticle 72-32, paragraph (1)· applies only in this provision and in Article 72-32, paragraphs (3) and (4)
tax returnmachine translation
「納税申告書」
A return for the enterprise tax (事業税) on corporations filed under Article 72-25, 72-26, 72-28 or 72-29, or an amended return (修正申告書) filed under Article 72-31, paragraph 2 or 3.
Short name set inArticle 72-32, paragraph (1)· applies only in this article and in Article 72-32-2