Article 72-39Reassessment and Determination of Income Levy Based on Tax Base Pertaining to Reassessment, Determination, etc. of Corporation Tax
第七十二条の三十九（法人税の更正、決定等に係る課税標準を基準とする所得割の更正及び決定）
Where a corporation that conducts a business and is liable for enterprise tax (excluding a corporation listed in Article 72-41, paragraph (1), item (i)) has submitted a return or an amended return, and the prefectural governor discovers that the income that is the tax base for the income levy pertaining to that filing or amended return differs from the income that is the tax base for the income levy calculated on the basis of the income taken as the tax base in the filing or amended return, or the reassessment or determination, of corporation tax for the business year that formed the basis for calculating that income levy of that corporation (hereinafter in this Article referred to as the "corporation tax base") (hereinafter in this paragraph referred to as the "standard tax base for the income levy"), the governor is to reassess, on the basis of that standard tax base for the income levy, the income and the income levy amount that formed the basis for calculating the income levy pertaining to that filing or amended return, and where the governor discovers an error in the calculation of the income levy amount stated in the return or amended return, the governor is to reassess the income levy amount.
道府県知事は、事業を行う法人で事業税の納税義務があるもの（第七十二条の四十一第一項第一号に掲げる法人を除く。）が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る所得割の課税標準である所得が、当該法人の当該所得割の計算の基礎となつた事業年度に係る法人税の申告若しくは修正申告又は更正若しくは決定において課税標準とされた所得（以下この条において「法人税の課税標準」という。）を基準として算定した所得割の課税標準である所得（以下この項において「所得割の基準課税標準」という。）と異なることを発見したときは、当該所得割の基準課税標準により、当該申告又は修正申告に係る所得割の計算の基礎となつた所得及び所得割額を更正するものとし、申告書又は修正申告書に記載された所得割額の算定について誤りがあることを発見したときは、所得割額を更正するものとする。
Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and there is a corporation tax base for the business year of that corporation, the prefectural governor is to determine the income and the income levy amount for the income levy of that corporation on the basis of that corporation tax base.
道府県知事は、前項の法人が申告書を提出しなかつた場合（第七十二条の二十六第五項の規定により申告書の提出があつたものとみなされる場合を除く。）において、当該法人の当該事業年度に係る法人税の課税標準があるときは、当該法人税の課税標準を基準として、当該法人の所得割に係る所得及び所得割額を決定するものとする。
Where the prefectural governor has reassessed or determined the income and the income levy amount for that income levy of the corporation under the preceding two paragraphs or this paragraph, and the corporation tax base of that corporation that formed the basis for that reassessment or determination has increased or decreased owing to a reassessment or amended return for corporation tax, the governor is to reassess the income and the income levy amount for that income levy on the basis of the corporation tax base as so increased or decreased, and where the governor discovers an error in the calculation of the income levy amount so reassessed or determined, the governor is to reassess that income levy amount.
Read this with the articles around it
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
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
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
standard tax base for the income levymachine translation
「所得割の基準課税標準」
In Article 72-39, paragraph 1, the income that is the tax base of a corporation's income levy (所得割) of enterprise tax (事業税) as worked out from the income that was the tax base for corporation tax (法人税) for the same business year, in its return, amended return, reassessment or determination; where the income the corporation reported differs from it, the prefectural governor (道府県知事) reassesses by it.
Short name set inArticle 72-39, paragraph (1)· applies only in this paragraph
corporation tax basemachine translation
「法人税の課税標準」
In Article 72-39, the income taken as the tax base in the corporation tax (法人税) return, amended return, reassessment or determination for the business year on which a corporation's income levy (所得割) of enterprise tax (事業税) is computed; the prefectural governor reassesses the income levy where the income the corporation declares differs from the income worked out from it.
Short name set inArticle 72-39, paragraph (1)· applies only in this article