Article 72-44Collection of Tax Deficiency of Corporate Enterprise Tax and Delinquency Charges Thereon
第七十二条の四十四（法人の事業税の不足税額及びその延滞金の徴収）
Where a reassessment or determination has been made under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), and there is a tax deficiency (meaning the amount of tax increased by the reassessment or the amount of tax determined (in the case of a determination due to a corporation required to submit a return under Article 72-28 having failed to submit it, the amount of tax less the interim payment amount for that amount of tax); the same applies hereinafter with respect to enterprise tax on a business conducted by a corporation), the prefectural tax collection official must collect it, with the day on which one month has elapsed from the day on which notice of the reassessment or determination was given under Article 72-42 as the due date for payment.
道府県の徴税吏員は、第七十二条の三十九、第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定による更正又は決定があつた場合において、不足税額（更正により増加した税額又は決定した税額（第七十二条の二十八の規定による申告書を提出すべき法人がその申告書を提出しなかつたことによる決定の場合には、当該税額に係る中間納付額を控除した税額）をいう。以下法人の行う事業に対する事業税について同じ。）があるときは、第七十二条の四十二の規定による更正又は決定の通知をした日から一月を経過した日を納期限として、これを徴収しなければならない。
In the case referred to in the preceding paragraph, an amount of delinquency charge equal to the amount calculated by multiplying the tax deficiency by the rate of 14.6 percent per annum (7.3 percent per annum for the period up to the due date for payment under the preceding paragraph or the period until the day on which one month has elapsed from the day following that due date for payment), according to the number of days in the period from the day following the due date for payment under Article 72-25, paragraph (1), Article 72-26, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) (where the due date for payment has been extended, the extended due date for payment; hereinafter referred to as the "due date for payment of corporate enterprise tax") until the date of payment, must be added to the tax deficiency and collected.
前項の場合には、その不足税額に第七十二条の二十五第一項、第七十二条の二十六第一項、第七十二条の二十八第一項又は第七十二条の二十九第一項、第三項若しくは第五項の納期限（納期限の延長があつたときは、その延長された納期限。以下「法人の事業税の納期限」という。）の翌日から納付の日までの期間の日数に応じ、年十四・六パーセント（前項の納期限までの期間又は当該納期限の翌日から一月を経過する日までの期間については、年七・三パーセント）の割合を乗じて計算した金額に相当する延滞金額を加算して徴収しなければならない。
In the case referred to in the preceding paragraph, where the day on which notice of reassessment was given under Article 72-42 is after the day on which one year elapses from the day following the date of submission of the return (or, where the return was submitted before its deadline for filing, the deadline for filing of that return), the period from the day following the day on which that one year elapses until the day on which that notice was given (for a reassessment under Article 72-39, the day on which an amended corporation tax return was submitted for the income that is the corporation tax base that formed the basis for that reassessment, or the day on which the national tax office gave notice of reassessment or determination for that income) is to be deducted from the period forming the basis for calculating the delinquency charge, except where enterprise tax was evaded by deceit or other wrongful act.
In the case referred to in paragraph (2), where a reassessment increasing the amount of tax to be paid (including a reassessment specified by Cabinet Order as similar to it; hereinafter in this paragraph referred to as a "reassessment increasing the tax") has been made (limited to where the reassessment increasing the tax is made after the return submitted under Articles 72-25, 72-28 and 72-29 and Article 72-31, paragraph (1) for the enterprise tax pertaining to that reassessment increasing the tax (hereinafter in this Subsection referred to as an "original return") has been submitted and a reassessment that reduces the amount of tax to be paid as a result of the submission of that original return (including a reassessment specified by Cabinet Order as similar to it; hereinafter in this paragraph referred to as a "reassessment reducing the tax") has been made), with respect to the amount of tax to be paid under that reassessment increasing the tax (limited to the amount of tax specified by Cabinet Order as the portion up to the amount of tax pertaining to that original return (including the amount of tax equivalent to the amount of a refund)), notwithstanding the preceding paragraph, the following periods (for enterprise tax to be paid under that reassessment increasing the tax made with respect to a corporation that evaded enterprise tax by deceit or other wrongful act and other enterprise tax specified by Cabinet Order, only the period set forth in item (i)) are deducted from the period forming the basis for calculating the delinquency charge.
第二項の場合において、納付すべき税額を増加させる更正（これに類するものとして政令で定める更正を含む。以下この項において「増額更正」という。）があつたとき（当該増額更正に係る事業税について第七十二条の二十五、第七十二条の二十八及び第七十二条の二十九並びに第七十二条の三十一第一項の規定により提出する申告書（以下この款において「当初申告書」という。）が提出されており、かつ、当該当初申告書の提出により納付すべき税額を減少させる更正（これに類するものとして政令で定める更正を含む。以下この項において「減額更正」という。）があつた後に、当該増額更正があつたときに限る。）は、当該増額更正により納付すべき税額（当該当初申告書に係る税額（還付金の額に相当する税額を含む。）に達するまでの部分として政令で定める税額に限る。）については、前項の規定にかかわらず、次に掲げる期間（詐偽その他不正の行為により事業税を免れた法人についてされた当該増額更正により納付すべき事業税その他政令で定める事業税にあつては、第一号に掲げる期間に限る。）を延滞金の計算の基礎となる期間から控除する。
the period from the day following the date on which the tax amount payable by the submission of that original return was paid (where that date is before the due date for payment of corporate enterprise tax of the corporation relating to that return, that due date for payment) to the date on which notice of that reassessment reducing the tax was given;
当該当初申告書の提出により納付すべき税額の納付があつた日（その日が当該申告に係る法人の事業税の納期限より前である場合には、当該法人の事業税の納期限）の翌日から当該減額更正の通知をした日までの期間
the period from the day following the day on which notice of that reassessment reducing the tax was given (where that reassessment reducing the tax is based on a request for reassessment (excluding one resulting from a reassessment relating to corporation tax), or results from a reassessment relating to corporation tax (limited to one based on a request for reassessment relating to corporation tax), the day on which one year elapses counting from the day following the day on which notice of that reassessment reducing the tax was given) until the day on which notice of that reassessment increasing the tax was given (for a reassessment under Article 72-39, the day on which an amended corporation tax return was submitted for the income that is the corporation tax base that formed the basis for that reassessment, or the day on which the national tax office gave notice of reassessment or determination for that income).
If the prefectural governor finds that there are unavoidable grounds for the taxpayer having received a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), the governor may reduce or exempt the amount of delinquency charge in paragraph (2).
道府県知事は、納税者が第七十二条の三十九、第七十二条の四十一第一項から第三項まで又は第七十二条の四十一の二第一項から第三項までの規定による更正又は決定を受けたことについてやむを得ない事由があると認める場合には、第二項の延滞金額を減免することができる。
Read this with the articles around it
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
interim paymentmachine translation
「中間納付額」
The enterprise tax (事業税) entered, or that should have been entered, on a corporation's interim return under Article 72-26.
Short name set inArticle 72-28, paragraph (4)· applies only in this article and in Articles 72-41-4, 72-44, 72-46 and 72-48
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
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)
tax deficiencymachine translation
「不足税額」
For a corporation's enterprise tax (事業税), the tax increased by a reassessment (更正) or the tax fixed by a determination (決定) — where the determination was made because the corporation did not file the return Article 72-28 requires, less the interim payment (中間納付額) on that tax.
Defined inArticle 72-44, paragraph (1)· applies only in this provision
due date for payment of corporate enterprise taxmachine translation
「法人の事業税の納期限」
The deadline for paying the enterprise tax (事業税) on a corporation's business under Article 72-25, paragraph 1, Article 72-26, paragraph 1, Article 72-28, paragraph 1 or Article 72-29, paragraph 1, 3 or 5, or that deadline as extended where it was extended; the delinquency charge (延滞金) on a tax deficiency found on reassessment runs from the day after it.
Short name set inArticle 72-44, paragraph (2)
reassessment increasing the taxmachine translation
「増額更正」
A reassessment (更正) of the enterprise tax (事業税) that increases the tax payable, including similar reassessments a Cabinet Order (政令) specifies; where it follows a reassessment that reduced the tax shown on the original return, part of the time in between is left out when delinquency charges (延滞金) are counted.
Short name set inArticle 72-44, paragraph (4)· applies only in this paragraph
original returnmachine translation
「当初申告書」
In Subsection 2 (款) of the Section on enterprise tax (事業税), on corporate enterprise tax, which contains Article 72-44, the return filed under Articles 72-25, 72-28 and 72-29 and Article 72-31, paragraph 1 for the enterprise tax (事業税) that a later reassessment increasing the tax (増額更正) concerns.
Short name set inArticle 72-44, paragraph (4)· applies only in this subsection
reassessment reducing the taxmachine translation
「減額更正」
A reassessment (更正) that reduces the tax payable — the corporate inhabitant tax or enterprise tax (事業税) payable on the original return or, in Article 321-2, paragraph 4, the income tax (所得税) a national tax office reassesses — including similar reassessments a Cabinet Order (政令) sets; where the tax is later raised again by a reassessment or an amended return, part of the time in between is left out of the period on which delinquency charges (延滞金) are counted.
Short name set inArticle 72-44, paragraph (4)· applies only in this paragraph