Article 72-41-2Reassessment and Determination of Value-Added Levy, etc. Based on Investigation by Prefectural Governor
第七十二条の四十一の二（道府県知事の調査による付加価値割等の更正及び決定）
Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) and item (iii), (a), or a corporation conducting a business listed in item (iv) of that paragraph, has submitted a return or an amended return, and the value added or amount of stated capital, etc., or the value-added levy amount or capital levy amount, pertaining to that filing or amended return differs from what the prefectural governor has found by investigation, the governor is to reassess it.
道府県知事は、第七十二条の二第一項第一号イ及び第三号イに掲げる法人並びに同項第四号に掲げる事業を行う法人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付加価値額若しくは資本金等の額又は付加価値割額若しくは資本割額がその調査したところと異なるときは、これ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)), the prefectural governor is to determine, based on the governor's investigation, the value added and amount of stated capital, etc., and the value-added levy amount and capital levy amount.
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。）においては、その調査によつて、付加価値額及び資本金等の額並びに付加価値割額及び資本割額を決定するものとする。
Where the prefectural governor learns that there is an excess or shortfall in the value added or amount of stated capital, etc., or the value-added levy amount or capital levy amount, reassessed under paragraph (1) or this paragraph or determined under the preceding paragraph, the governor is to reassess it based on the governor's investigation.
Where the value added or amount of stated capital, etc. for each business year stated in a return submitted by a corporation referred to in paragraph (1) under Article 72-25, 72-28 or 72-29 exceeds the value added or amount of stated capital, etc. that should be taken as the tax base for that business year, and part of the excess amount is based on fictitious accounting of facts, the prefectural governor may refrain from reassessing the value-added levy or capital levy for that business year until the corporation has made accounting corrections regarding those facts in its finalized accounts for a business year after that business year and has submitted a return based on those accounts.
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