Article 72-38-2Deferral of Collection of Corporate Enterprise Tax for Corporations Listed in Article 72-2, Paragraph (1), Item (i), (a)
第七十二条の三十八の二（第七十二条の二第一項第一号イに掲げる法人に係る法人の事業税の徴収猶予）
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-25, 72-28 or 72-29), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.
道府県知事は、第七十二条の二第一項第一号イに掲げる法人が次の各号のいずれかに該当する場合において、当該道府県の事業税（第七十二条の二十五、第七十二条の二十八又は第七十二条の二十九の規定により申告納付する付加価値割、資本割及び所得割に限る。）を納付することが困難であると認めるときは、当該法人の申請に基づき、当該事業税の納期限の翌日から三年以内の期間を限り、当該事業税の全部又は一部の徴収を猶予することができる。この場合においては、その金額を適宜分割して納付すべき期限を定めることを妨げない。
a corporation that has no income in each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return, up to the business year pertaining to that enterprise tax return, and that is specified by Cabinet Order;
a corporation that has no income in the business year pertaining to that enterprise tax return (limited to a business year whose last day is earlier than the day on which five years have elapsed counting from the date of establishment of the corporation) and that is specified by Cabinet Order.
In deferring collection under the preceding paragraph, the prefectural governor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount of the deferral; provided, however, that this does not apply where there are special circumstances in which security cannot be taken.
The application referred to in paragraph (1) must be made together with the submission of that enterprise tax return, as provided by Prefectural Ordinance.
The provisions of paragraph (1) apply only where, for each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return (for a corporation referred to in item (i) of that paragraph), or from the business year containing the day of establishment (for a corporation referred to in item (ii) of that paragraph), up to the business year preceding the business year pertaining to that enterprise tax return, the corporation has submitted the return to be submitted under Article 72-25, 72-28 or 72-29 (referred to in paragraph (8) as a "final return"), and has submitted that enterprise tax return by its deadline for filing.
Where the prefectural governor has deferred collection under paragraph (1) and finds that there is an unavoidable reason why the corporation cannot pay the deferred amount within the period of deferral, the governor may, upon application by that corporation, extend that period for a period not exceeding three years; provided, however, that that period, together with the period for which collection has already been deferred for that corporation under paragraph (1), must not exceed six years.
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-26), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.
道府県知事は、第七十二条の二第一項第一号イに掲げる法人が次の各号のいずれかに該当する場合において、当該道府県の事業税（第七十二条の二十六の規定により申告納付する付加価値割、資本割及び所得割に限る。）を納付することが困難であると認めるときは、当該法人の申請に基づき、当該事業税の納期限の翌日から三年以内の期間を限り、当該事業税の全部又は一部の徴収を猶予することができる。この場合においては、その金額を適宜分割して納付すべき期限を定めることを妨げない。
a corporation, among corporations that have no income in each business year from the business year containing the day that is three years before, counting from the start date of the business year pertaining to that enterprise tax return, up to the business year preceding the business year pertaining to that enterprise tax return, that is expected, from its condition on the day preceding the day on which six months have elapsed, to have no income in the business year pertaining to that enterprise tax return, and that is specified by Cabinet Order;
a corporation that is expected, from its condition on the day preceding the day on which six months have elapsed, to have no income in the business year pertaining to that enterprise tax return (limited to a business year for which the day preceding the day on which six months have elapsed is earlier than the day on which five years have elapsed counting from the date of establishment of the corporation) and that is specified by Cabinet Order.
The provisions of paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection under the preceding paragraph. In this case, the phrase "the day following the last day of the business year" in paragraph (4) is deemed to be replaced with "the start date of the business year".
第二項から第五項までの規定は、前項の規定による徴収の猶予について準用する。この場合において、第四項中「事業年度終了の日の翌日」とあるのは、「事業年度開始の日」と読み替えるものとする。
Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (1) or (6) has failed to submit the final return by its deadline for filing for each business year after the business year pertaining to that enterprise tax return, the prefectural governor may revoke the deferral and collect the deferred enterprise tax in a lump sum.
Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (6) has failed to submit by its deadline for filing the return to be submitted under Article 72-28 for that business year, or where that corporation has income for that business year, the prefectural governor must revoke the deferral with respect to all of the enterprise tax to which the deferral pertains and collect it immediately.
Where collection has been deferred under paragraph (1) or (6) (excluding where the deferral has been revoked under the preceding paragraph), an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under paragraph (8) or Article 15-3, paragraph (1) as applied mutatis mutandis in paragraph (12), the prefectural governor may refrain from waiving the portion corresponding to the period on or after the day on which it arose.
Where the prefectural governor has revoked the deferral under paragraph (9), the governor may waive an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral.
道府県知事は、第九項の規定により徴収の猶予を取り消した場合には、その猶予をした事業税に係る延滞金額のうち、当該徴収の猶予をした期間に対応する部分の金額の二分の一に相当する金額を免除することができる。
The provisions of Articles 15-2-2, 15-2-3, paragraph (1), Articles 15-3 and 15-9, paragraph (2), and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to deferral of collection under paragraph (1) or (6), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to security under paragraph (2) (including as applied mutatis mutandis in paragraph (7)), respectively.
Read this with the articles around it
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
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
day on which six months have elapsedmachine translation
「六月経過日」
In the Section on corporate enterprise tax (事業税), the day six months after the start of a business year (for a consolidated subsidiary (通算子法人), of its consolidated parent's business year) that is longer than six months; the interim return and payment of enterprise tax are due within two months of it.
Short name set inArticle 72-26, paragraph (1)· applies only in this section
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
final returnmachine translation
「確定申告書」
The enterprise tax (事業税) returns due under Articles 72-25, 72-28 and 72-29; a corporation without income can have its enterprise tax deferred under Article 72-38-2, paragraph 1 only if it filed these for each business year of the period that paragraph 4 sets and filed the return in question by its deadline.
Short name set inArticle 72-38-2, paragraph (4)· applies only in this provision and in Article 72-38-2, paragraph (8)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.