1 article
Where the prefectural governor has reassessed or determined the tax base amount or the amount of enterprise tax under Article 72-39, 72-41 or 72-41-2, the governor must without delay notify the taxpayer of it.
道府県知事は、第七十二条の三十九、第七十二条の四十一又は第七十二条の四十一の二の規定によつて課税標準額又は事業税額を更正し、又は決定した場合においては、遅滞なく、これを納税者に通知しなければならない。
Read this with the articles around it
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
tax base amountmachine translation
「課税標準額」
For the enterprise tax (事業税) on corporations, the added value (付加価値額), capital, etc. (資本金等の額), income (所得) or revenue (収入金額) stated in a return or amended return, or fixed by a reassessment or determination, taken together.
Short name set inArticle 72-31, paragraph (2)· applies only in this section