Article 72-57-2Deferral of Collection of Individual Enterprise Tax When a Petition Based on a Tax Treaty Has Been Filed
第七十二条の五十七の二（租税条約に基づく申立てが行われた場合における個人の事業税の徴収猶予）
Where an individual conducting a business has filed with the Commissioner of the National Tax Agency a petition provided for in a tax treaty (meaning a tax treaty prescribed in Article 162, paragraph (1) of the Income Tax Act; the same applies hereinafter in this paragraph) based on the provisions of the tax treaty (limited to a petition in a case where Article 40-3-3, paragraph (1) or Article 41-19-5, paragraph (1) of the Act on Special Measures Concerning Taxation applies; the same applies hereinafter in this paragraph) (referred to as a "case where a petition has been filed with the Commissioner of the National Tax Agency" in the following Article), or has filed a petition provided for in the tax treaty with the competent authority of a contracting state or contracting party of the tax treaty other than Japan (hereinafter in this paragraph referred to as the "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and that Article referred to as the "mutual agreement procedure") (referred to as a "case where a petition has been filed with the competent authority of a treaty partner state, etc." in that Article), the prefectural governor may, on the application of the person who filed the petitions, defer the collection, within the limit of the amount of enterprise tax imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of that Act (including as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act; the same applies in paragraph (1) of the following Article) pertaining to those petitions (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and the following Article), only for the period from the due date for payment (meaning the due date for payment prescribed in Article 72-66, paragraph (1); where the application is made after that due date for payment, the date of the application) until the day on which one month has elapsed from the day following the day on which enterprise tax was imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on the agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (where there is no such agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) (referred to as the "period of deferral of collection" in paragraph (5)); provided, however, that this does not apply where the person making the application has, at the time of the application, arrears of local tax of that prefecture other than that amount of enterprise tax.
事業を行う個人が租税条約（所得税法第百六十二条第一項に規定する租税条約をいう。以下この項において同じ。）の規定に基づき国税庁長官に対し当該租税条約に規定する申立て（租税特別措置法第四十条の三の三第一項又は第四十一条の十九の五第一項の規定の適用がある場合の申立てに限る。以下この項において同じ。）をした場合（次条において「国税庁長官に対する申立てが行われた場合」という。）又は租税条約の我が国以外の締約国若しくは締約者（以下この項において「条約相手国等」という。）の権限ある当局に対し当該租税条約に規定する申立てをし、かつ、条約相手国等の権限ある当局から当該条約相手国等との間の租税条約に規定する協議（以下この項及び同条において「相互協議」という。）の申入れがあつた場合（同条において「条約相手国等の権限ある当局に対する申立てが行われた場合」という。）には、道府県知事は、これらの申立てに係る同法第四十条の三の三第二十二項第一号（同法第四十一条の十九の五第十三項において準用する場合を含む。次条第一項において同じ。）に掲げる更正決定に係る所得税の額（これらの申立てに係る相互協議の対象となるものに限る。以下この項及び次条において同じ。）の計算の基礎となつた所得に基づいて課された事業税額を限度として、これらの申立てをした者の申請に基づき、その納期限（第七十二条の六十六第一項に規定する納期限をいい、当該申請が当該納期限後であるときは、当該申請の日とする。）から国税庁長官と当該条約相手国等の権限ある当局との間の合意に基づく国税通則法第二十六条の規定による更正に係る所得税の額の計算の基礎となつた所得に基づいて事業税を課した日（当該合意がない場合その他の政令で定める場合には、政令で定める日）の翌日から一月を経過する日までの期間（第五項において「徴収の猶予期間」という。）に限り、その徴収を猶予することができる。ただし、当該申請を行う者につき当該申請の時において当該事業税額以外の当該道府県の地方税の滞納がある場合は、この限りでない。
Where the prefectural governor grants a deferral of collection under the provisions of the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the governor must take, as provided by Cabinet Order, security of a kind listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount subject to the deferral; provided, however, that this does not apply where the amount of tax subject to the deferral is 1,000,000 yen or less, where the period of the deferral is three months or less, or where there are special circumstances under which security cannot be taken.
The provisions of Article 15-2-2, Article 15-2-3, Article 16-2, paragraphs (1) through (3) and Article 18-2, paragraph (4) apply mutatis mutandis to deferral of collection, and the provisions of Article 11, Article 16, paragraphs (2) and (3), Article 16-2, paragraph (4) and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph, respectively.
Where a person who has received a deferral of collection falls under any of the following items, the prefectural governor may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
if the person has withdrawn the petition under paragraph (1);
第一項の申立てを取り下げたとき。
if there is a fact falling under any of the items of Article 13-2, paragraph (1), and it is found that the person will be unable to pay in full, within the period of deferral, the amount of enterprise tax subject to the deferral;
第十三条の二第一項各号のいずれかに該当する事実がある場合において、その者がその猶予に係る事業税額を猶予期間内に完納することができないと認められるとき。
if the person fails to comply with a request by the prefectural governor concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis pursuant to the preceding paragraph, or other acts necessary to secure the security;
if the person becomes newly delinquent in paying local government levies of that prefecture other than the amount of enterprise tax subject to the deferral (excluding the case where the prefectural governor finds that there are unavoidable reasons);
新たにその猶予に係る事業税額以外の当該道府県に係る地方団体の徴収金を滞納したとき（道府県知事がやむを得ない理由があると認めるときを除く。）。
if, owing to a change in the financial condition of the person who has received the deferral of collection or in other circumstances, it is found inappropriate to continue the deferral.
徴収の猶予を受けた者の財産の状況その他の事情の変化によりその猶予を継続することが適当でないと認められるとき。
If a deferral of collection has been granted, the part of the amount of delinquency charge on the enterprise tax subject to the deferral that corresponds to the period of deferral of collection (if the application under paragraph (1) was made on or before the due date for payment referred to in that paragraph, including the period from the date of that application, as the first day for the calculation, to that due date for payment) is to be waived; provided, however, that if a fact that is to be the ground for rescission under the preceding paragraph arises, the prefectural governor may decline to waive the amount corresponding to the period after the day on which it arose.
Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.
徴収の猶予に関する申請の手続に関し必要な事項は、政令で定める。
Read this with the articles around it
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
case where a petition has been filed with the Commissioner of the National Tax Agencymachine translation
「国税庁長官に対する申立てが行われた場合」
The case where the taxpayer — a corporation, an individual carrying on a business, or an individual liable for municipal inhabitant tax (市町村民税) — has filed with the Commissioner of the National Tax Agency (国税庁長官) a petition (申立て) provided for in a tax treaty (租税条約), limited to one in a case to which the provisions of the Act on Special Measures Concerning Taxation that the paragraph names apply.
Short name set inArticle 72-57-2, paragraph (1)· applies only in this provision and in Article 72-57-3
period of deferral of collectionmachine translation
「徴収の猶予期間」
In Article 72-57-2, the period for which the prefectural governor (道府県知事) may defer collecting an individual's enterprise tax (事業税) concerned: from its due date under Article 72-66, paragraph 1 (or the date of application, if later) to one month after the day following the day enterprise tax is levied on the income underlying the income tax as corrected under Article 26 of the Act on General Rules for National Taxes after an agreement between the Commissioner of the National Tax Agency (国税庁長官) and the treaty partner's competent authority (or a date a Cabinet Order (政令) sets where there is no agreement).
Short name set inArticle 72-57-2, paragraph (1)· applies only in this provision and in Article 72-57-2, paragraph (5)
treaty partner state, etc.machine translation
「条約相手国等」
In the paragraph, a contracting state or contracting party (締約国若しくは締約者) to the tax treaty (租税条約) other than Japan.
Short name set inArticle 72-57-2, paragraph (1)· applies only in this paragraph
a petition has been filed with the competent authority of a treaty partner state, etc.machine translation
「条約相手国等の権限ある当局に対する申立てが行われた場合」
The case where a person has filed a petition of the kind the paragraph covers under a tax treaty (租税条約) with the competent authority of a treaty partner state, etc. (条約相手国等), and that authority has asked for the mutual agreement consultation (相互協議) the treaty provides for.
Short name set inArticle 72-57-2, paragraph (1)· applies only in this provision and in Article 72-57-3
mutual agreement proceduremachine translation
「相互協議」
The consultation (協議) provided for in a tax treaty (租税条約) between the authorities of Japan and of the treaty partner, here one that the treaty partner's competent authority asks for after a taxpayer applied to it under the treaty about a national tax reassessment of the kinds the Act on Special Measures Concerning Taxation provisions cited there cover; on the taxpayer's application, collection of the local tax based on the amount under consultation can be deferred until a month after the reassessment that follows an agreement.
Short name set inArticle 72-57-2, paragraph (1)· applies only in this paragraph and in Article 72-57-3
tax treatymachine translation
「租税条約」
A tax treaty as referred to in Article 162, paragraph 1 of the Income Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.
Defined inArticle 72-57-2, paragraph (1)· applies only in this paragraph
deferral of collectionmachine translation
「徴収の猶予」
In Article 72-57-2, a deferral of collection (徴収の猶予) that the prefectural governor (道府県知事) grants under paragraph 1 of that Article, at the request of a taxpayer who has asked for mutual agreement procedure (相互協議) under a tax treaty (租税条約), of the enterprise tax (事業税) on an individual's business on the income that the procedure concerns.
Short name set inArticle 72-57-2, paragraph (2)· applies only in this article
due datemachine translation
「納期限」
For the enterprise tax (事業税), the due date for paying it, which, where a reassessment (更正) or determination (決定) of the enterprise tax on a corporation's business has been made, means the due date for the tax shortfall.
Defined inArticle 72-66, paragraph (1)· applies only in this provision
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.