A business operator that is under an obligation to file a return concerning consumption tax under Article 45, paragraph (1) of the Consumption Tax Act (including a succeeding heir, and limited to a person who has the amount of consumption tax set forth in item (iv) of that paragraph that is to be stated in that return) must, by the deadline for filing that return, submit to the governor of the prefecture taxing the transfer levy a return stating that amount of consumption tax, the amount of the transfer levy calculated with it as the tax base, and other necessary matters, and pay to the prefecture taxing the transfer levy the amount of the transfer levy relating to that filing. In this case, the amount of the transfer levy that a business operator who is to pay the transfer levy under the paragraphs of the preceding Article among those business operators is to pay is the amount obtained by deducting from the amount of the transfer levy stated by that business operator in that return the amount of the transfer levy to be paid under the paragraphs of that Article for the taxable period relating to that return (where a return has been filed under paragraph (2) or (3) of the following Article, or a reassessment has been made under Article 72-93, paragraph (2) or (4), in respect of that amount, the amount of the transfer levy after that filing or reassessment (hereinafter in this Subsection referred to as the "interim payment of the transfer levy")).
消費税法第四十五条第一項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（承継相続人を含み、当該申告書に記載すべき同項第四号に掲げる消費税額がある者に限る。）は、当該申告書の提出期限までに、当該消費税額、これを課税標準として算定した譲渡割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、及びその申告に係る譲渡割額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、当該事業者のうち前条各項の規定により譲渡割を納付すべき者が納付すべき譲渡割額は、当該事業者が当該申告書に記載した譲渡割額から当該申告書に係る課税期間につき同条各項の規定により納付すべき譲渡割の額（その額につき次条第二項若しくは第三項の規定による申告書の提出又は第七十二条の九十三第二項若しくは第四項の規定による更正があつた場合には、その申告又は更正後の譲渡割の額（以下この款において「譲渡割の中間納付額」という。））を控除した額とする。
A business operator that receives a refund of consumption tax under Article 52, paragraph (1) of the Consumption Tax Act (including a succeeding heir) may submit to the governor of the prefecture taxing the transfer levy a return stating the shortfall referred to in that paragraph, the amount obtained by multiplying that shortfall by 22/78, and other necessary matters. In this case, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the amount of the transfer levy equivalent to that amount to the person who filed the return, or to appropriate it to the unpaid local government levies of that person.
消費税法第五十二条第一項の規定により消費税の還付を受ける事業者（承継相続人を含む。）は、同項の不足額、当該不足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することができる。この場合において、当該譲渡割課税道府県は、政令で定めるところにより、当該申告書を提出した者に対し、当該金額に相当する譲渡割額を還付し、又はその者の未納に係る地方団体の徴収金に充当するものとする。
In the case referred to in paragraph (1), if the amount of the transfer levy calculated on the basis of the amount of consumption tax relating to the return that a business operator files under that paragraph is less than the interim payment of the transfer levy relating to that amount of the transfer levy, or is nil, or in the case referred to in the preceding paragraph, if there is an interim payment of the transfer levy in the taxable period relating to the return under that paragraph, or in any other case specified by Cabinet Order, the prefecture taxing the transfer levy is, as provided by Cabinet Order, to refund the interim payment of the transfer levy equivalent to the amount by which it falls short, or the whole amount of the interim payment of the transfer levy, or to appropriate it to the unpaid local government levies.
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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
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inArticle 72-78, paragraph (3)· applies only in this section
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
interim payment of the transfer levymachine translation
「譲渡割の中間納付額」
The transfer levy of the local consumption tax (譲渡割) that a business must pay for a taxable period by its interim returns under Article 72-87, as changed by a later return or a reassessment (更正), which is subtracted from the amount stated on its final return.
Short name set inArticle 72-88, paragraph (1)· applies only in this subsection