Where enterprise tax is imposed on the business conducted by an individual, except in the case prescribed in paragraph (4), the prefectural governor is to impose enterprise tax on the basis of the tax base that the individual has filed a return or amended return with a national tax office for, or that a national tax office has reassessed or determined, with respect to the real property income and business income prescribed in Articles 26 and 27 of the Income Tax Act, the rules for the calculation of which are followed under Article 72-49-12, paragraph (1), among the income that is the tax base of income tax in the year preceding the year in which the first day of the relevant fiscal year of that individual falls; provided, however, that where enterprise tax is imposed on the business conducted by an individual who conducts a business set forth in Article 72-2, paragraph (10), items (i) through (v) and is subject to the proviso to Article 72-49-12, paragraph (1), an individual who concurrently conducts a business on which enterprise tax is not imposed and another business, or an individual for whom, because the real property income or business income prescribed in Article 26 or 27 of the Income Tax Act was treated as another type of income prescribed in Articles 23 through 35 of the Income Tax Act in that filing or amended return, the tax base relating to that filing or amended return differs from the tax base calculated under Article 72-49-12, paragraph (1), the prefectural governor is to determine, based on the governor's examination, the income in the year preceding the year in which the first day of the relevant fiscal year falls and impose enterprise tax.
個人の行う事業に対し事業税を課する場合には、第四項に規定する場合を除き、道府県知事は、当該個人の当該年度の初日の属する年の前年中の所得税の課税標準である所得のうち第七十二条の四十九の十二第一項においてその計算の例によるものとされる所得税法第二十六条及び第二十七条に規定する不動産所得及び事業所得について当該個人が税務官署に申告し、若しくは修正申告し、又は税務官署が更正し、若しくは決定した課税標準を基準として、事業税を課するものとする。ただし、第七十二条の四十九の十二第一項ただし書の規定の適用を受ける第七十二条の二第十項第一号から第五号までに掲げる事業を行う個人若しくは事業税を課されない事業とその他の事業とを併せて行う個人又は当該申告若しくは修正申告において同法第二十六条若しくは第二十七条に規定する不動産所得若しくは事業所得を同法第二十三条から第三十五条までに規定する他の種類の所得としたため、当該申告若しくは修正申告に係る課税標準が第七十二条の四十九の十二第一項の規定により算定される課税標準と異なることとなる個人の行う事業に対し事業税を課する場合には、道府県知事は、その調査によつて、当該年度の初日の属する年の前年中の所得を決定して事業税を課するものとする。
Where the individual referred to in the preceding paragraph has not filed with a national tax office regarding the tax base for real property income and business income, if the national tax office does not determine the tax base by May 31 of the year in which the first day of the relevant fiscal year falls (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) arises, the day on which that ground arises), the prefectural governor is, notwithstanding the provisions of the preceding paragraph, to determine, based on the governor's examination, the income of the business conducted by the individual and impose enterprise tax. The same applies also where the individual has made a filing with a national tax office pursuant to the provisions of Article 120 of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), but there is no income tax amount to be paid as a result of deducting from the income so filed the amounts of deduction prescribed in Articles 72 through 84-2 and Article 86 of that Act (including the cases that conform to the provisions of Articles 72, 78 and 86 of that Act pursuant to Article 165, paragraph (1) of that Act).
道府県知事は、前項の個人が不動産所得及び事業所得に係る課税標準について税務官署に申告しなかつた場合において、税務官署が当該年度の初日の属する年の五月三十一日（第十三条の二第一項各号の一に掲げる事由が発生した場合には、その事由が発生した日）までに課税標準を決定しないときは、前項の規定にかかわらず、その調査によつて、個人の行う事業の所得を決定して事業税を課するものとする。所得税法第百二十条（同法第百六十六条において準用する場合を含む。）の規定により税務官署に申告したが、当該申告した所得から同法第七十二条から第八十四条の二まで及び第八十六条（同法第百六十五条第一項の規定により同法第七十二条、第七十八条及び第八十六条の規定に準ずる場合を含む。）に規定する控除額を控除することにより納付すべき所得税額がなくなる場合においても、また同様とする。
Where the prefectural governor finds that the tax base relating to real property income and business income that an individual has filed a return or amended return with a national tax office for, or that a national tax office has reassessed or determined, is too small, the governor may, during the period from October 1 to October 31 of that year, request the national tax office, attaching documents stating the grounds for the reassessment, to make a reassessment. In this case, where that national tax office does not make the reassessment without justifiable grounds within three months from the day on which it received the request for that reassessment, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment.
道府県知事は、個人が税務官署に申告し、若しくは修正申告し、又は税務官署が更正し、若しくは決定した不動産所得及び事業所得に係る課税標準が過少であると認めるときは、当該年の十月一日から十月三十一日までに、税務官署に対し、更正をすべき事由を記載した書類を添えて、更正をすべき旨を請求することができる。この場合において、正当な事由がなくて当該税務官署が当該更正の請求を受けた日から三月以内に更正をしないときは、道府県知事は、当該税務官署を監督する税務官署に更正をすべき旨を請求することができる。
Where enterprise tax is imposed on the business conducted by an individual who has abolished the business in the middle of a year, in addition to the provisions of paragraph (1), the prefectural governor is to determine, based on the governor's examination, the income for the period from January 1 of the year in which the first day of the relevant fiscal year falls to the day of abolition of the business and impose enterprise tax.
年の中途において事業を廃止した個人の行う事業に対し事業税を課する場合には、第一項の規定によるほか、道府県知事は、その調査によつて、当該年度の初日の属する年の一月一日から事業の廃止の日までの期間に係る所得を決定して事業税を課するものとする。
Read this with the articles around it
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)