A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (1) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including an heir who has succeeded to that obligation under Article 59 of that Act (hereinafter referred to as a "succeeding heir" through Article 72-89)) must, by the deadline for filing that return, submit to the governor of the prefecture in which the place specified in each item of Article 72-78, paragraph (2) according to the category of business operator listed in that item is located (hereinafter in this Subsection referred to as the "prefecture taxing the transfer levy") a return stating the amount set forth in Article 42, paragraph (1), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, a return stating an amount calculated as provided by Cabinet Order is deemed to have been filed with the governor of the prefecture taxing the transfer levy on the deadline for filing that return, and that business operator must pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount relating to the return deemed to have been filed, within the time limit for that filing and payment.
消費税法第四十二条第一項（同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（同法第五十九条の規定により当該義務を承継した相続人（以下第七十二条の八十九までにおいて「承継相続人」という。）を含む。）は、当該申告書の提出期限までに、同法第四十二条第一項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を第七十二条の七十八第二項各号に掲げる事業者の区分に応じ当該各号に定める場所の所在する道府県（以下この款において「譲渡割課税道府県」という。）の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、当該申告書の提出期限において当該譲渡割課税道府県の知事に対し、政令で定めるところにより計算した金額を記載した申告書の提出があつたものとみなし、当該事業者は当該申告納付すべき期限内にその提出があつたものとみなされる申告書に係る金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。
A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (4) of the Consumption Tax Act (including where Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (4), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of the preceding paragraph applies mutatis mutandis.
消費税法第四十二条第四項（同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含む。）は、当該申告書の提出期限までに、同法第四十二条第四項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、前項後段の規定を準用する。
A business operator that is under an obligation to file a return concerning consumption tax under Article 42, paragraph (6) of the Consumption Tax Act (including where paragraph (8) of that Article or Article 43, paragraph (1) of that Act is applied) (including a succeeding heir) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating the amount set forth in Article 42, paragraph (6), item (i) of that Act (or, where filing a return stating the matters set forth in the items of Article 43, paragraph (1) of that Act, the amount set forth in item (iv) of that paragraph), the amount obtained by multiplying that amount by 22/78, and other necessary matters, and pay to the prefecture taxing the transfer levy the transfer levy equivalent to the amount so declared. In this case, if that business operator has not filed that return by that deadline, the latter part of paragraph (1) applies mutatis mutandis.
消費税法第四十二条第六項（同条第八項又は同法第四十三条第一項の規定が適用される場合を含む。）の規定により消費税に係る申告書を提出する義務がある事業者（承継相続人を含む。）は、当該申告書の提出期限までに、同法第四十二条第六項第一号に掲げる金額（同法第四十三条第一項各号に掲げる事項を記載した申告書を提出する場合には、同項第四号に掲げる金額）、当該金額に七十八分の二十二を乗じて得た金額その他必要な事項を記載した申告書を譲渡割課税道府県の知事に提出し、及びその申告した金額に相当する譲渡割を当該譲渡割課税道府県に納付しなければならない。この場合において、当該事業者が当該申告書を当該提出期限までに提出しなかつたときは、第一項後段の規定を準用する。
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filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
succeeding heirmachine translation
「承継相続人」
In Articles 72-87 to 72-89, an heir who has succeeded under Article 59 of the Consumption Tax Act to a business operator's duty to file a consumption tax return under Article 42, paragraph 1 of that Act.
Short name set inArticle 72-87, paragraph (1)· applies only in this provision and in Articles 72-87 to 72-89
prefecture taxing the transfer levymachine translation
「譲渡割課税道府県」
The prefecture where a business's place listed for its category in Article 72-78, paragraph 2 lies (an individual's address, residence or office, a corporation's head office or office, or a place a Cabinet Order (政令) sets), to whose governor the business files its returns of the transfer levy of the local consumption tax (譲渡割) and to which it pays it.
Short name set inArticle 72-87, paragraph (1)· applies only in this subsection