A corporation that has submitted a return under paragraph (1), (2) or (34) of the preceding Article may, where the corporation tax amount that is the tax base of the corporation tax levy amount relating to that return, or the corporation tax levy amount, becomes excessive as a result of a reassessment by a national tax office with regard to the amount of corporation tax that formed the basis for calculating the corporation tax levy amount relating to that return, make a request for reassessment to the prefectural governor concerning that corporation tax amount or corporation tax levy amount, as provided by Order of the Ministry of Internal Affairs and Communications, only within two months from the day on which the national tax office gave notice of that reassessment. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the matters prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment.

①Where, without justifiable grounds, a return under the provisions of Article 53, paragraph (1), (2) or (31) is not submitted within the deadline for filing the return prescribed in those paragraphs, a representative of the corporation (including an administrator of an association or foundation without juridical personality and an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee, or any other worker who committed the violation is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen; provided, however, that the punishment may be waived taking into account the circumstances.

②Where a representative of a corporation (including an administrator of an association or foundation without juridical personality) or an agent, employee, or other worker has committed the violation referred to in the preceding paragraph in connection with the business or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.

③Where the provisions of the preceding paragraph apply to an association or foundation without juridical personality, in addition to the representative or administrator of the association or foundation without juridical personality representing it in its procedural acts, the provisions of laws and regulations concerning criminal proceedings in the case where a corporation is the defendant or suspect apply mutatis mutandis.

①Where a corporation that is under the obligation to submit a return for corporation tax under Article 71, paragraph (1) of the Corporation Tax Act (limited to one stating the matters listed in the items of Article 72, paragraph (1) of that Act) or a return for corporation tax under Article 144-3, paragraph (1) of that Act (limited to one stating the matters listed in the items of Article 144-4, paragraph (1) of that Act), as prescribed in Article 53, paragraph (1), has submitted the return referred to in Article 53, paragraph (1) or the return referred to in paragraph (34) of that Article pertaining to it with a false statement, the representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), agent, employee or other worker who committed the violation is to be punished by imprisonment for not more than one year or a fine of not more than 500,000 yen.

②Where a representative of a corporation, or an agent, employee or other worker has committed the violation referred to in the preceding paragraph in connection with the business of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation.

①When a return has been submitted pursuant to Article 53, the prefectural governor is to reassess it if the governor discovers through examination that the corporation tax amount pertaining to that return or the corporation tax levy amount calculated using it as the tax base differs from the corporation tax amount for which a return or amended return has been filed, or which has been reassessed or determined, pursuant to the provisions of laws and regulations on corporation tax (referred to as the "amount of determined corporation tax"; the same applies hereinafter in this paragraph through paragraph (3)) or the corporation tax levy amount to be calculated using it as the tax base, if the governor discovers that the corporation tax levy amount on an interim return or the corporation tax levy amount on an interim return of a corporation with no interim corporation tax filing duty pertaining to that return differs from the amount calculated pursuant to paragraph (1) or (2) of that Article, if the number of workers that forms the basis for dividing the amount of determined corporation tax has been modified pursuant to Article 58, if the governor discovers that the per capita levy amount pertaining to that return differs from what the governor has examined, or if the governor discovers that the amount to be deducted from the corporation tax levy amount pertaining to that return differs from what the governor has examined.

②If a taxpayer has not submitted a return pursuant to Article 53, paragraph (1) or (31) (excluding the case to which the latter part of paragraph (1) of that Article applies), the prefectural governor is to determine, through investigation, the amount of determined corporation tax to be declared and the corporation tax levy amount and per capita levy amount.

③When the prefectural governor has made a reassessment pursuant to paragraph (1) or this paragraph or a determination pursuant to the preceding paragraph, the governor is to reassess it if the governor discovers through investigation that the corporation tax amount or corporation tax levy amount so reassessed or determined differs from the amount of determined corporation tax or the corporation tax levy amount to be calculated using it as the tax base, if the governor discovers that the per capita levy amount so reassessed or determined differs from what the governor has investigated, or if the governor discovers that the amount to be deducted from the corporation tax levy amount so reassessed or determined differs from what the governor has investigated.

④When the prefectural governor has made a reassessment or determination pursuant to the preceding three paragraphs, the governor must notify the taxpayer without delay.

⑤The provisions of Article 53, paragraph (32) apply mutatis mutandis where the amount of prefectural inhabitant tax reassessed or determined pursuant to paragraphs (1) through (3) is less than the interim payment of prefectural inhabitant tax for that business year.

①Where a corporation has filed with the Commissioner of the National Tax Agency, under the provisions of a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act (referred to as a "tax treaty" in this paragraph), the petition prescribed in that tax treaty (limited to a petition in the case where Article 66-4, paragraph (1), Article 66-4-3, paragraph (1) or Article 67-18, 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 where a corporation has filed the petition prescribed in that 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 there has been a request from the competent authority of the treaty partner state, etc. for the consultation prescribed in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and the following 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 the following Article), the prefectural governor may, upon application by the person who filed those petitions, defer the collection, up to the limit of the corporation tax levy amount to be filed and paid pursuant to Article 53, paragraph (35) on the basis of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions (including as applied mutatis mutandis pursuant to Article 66-4-3, paragraph (14) and Article 67-18, paragraph (13) of that Act; the same applies hereinafter in this paragraph and paragraph (1) of the following Article) (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and paragraph (1) of the following Article), or the corporation tax levy amount payable pursuant to a reassessment or determination made by the prefectural governor under paragraph (1) or (2) of the preceding Article on the basis of the corporation tax amount pertaining to that reassessment or determination, only for the period from the day on which payment is due or the due date for payment under Article 53, paragraph (35) or Article 56, paragraph (1) (or, if the application is made after that day or due date for payment, the date of the application) until the day on which one month has elapsed from the day following the date of the reassessment (or, if there is no agreement or in other cases specified by Cabinet Order, the date specified by Cabinet Order) made by the prefectural governor pursuant to paragraph (1) or (3) of the preceding Article on the basis of the corporation tax amount pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on an agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (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 in the local taxes of that prefecture other than that corporation tax levy amount, the income levy amount or value-added levy amount to be filed and paid pursuant to Article 72-31, paragraph (3) on the basis of the income that was made the tax base of the corporation tax amount pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, or the income levy amount or value-added levy amount payable pursuant to a reassessment or determination made by the prefectural governor under Article 72-39, paragraph (1) or (2) or Article 72-41-2, paragraph (1) or (2) on the basis of the income that was made the tax base of the corporation tax amount pertaining to that reassessment or determination.

②When the prefectural governor defers collection pursuant to the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the governor must obtain, as provided by Cabinet Order, security 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 tax amount 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 obtained.

③The 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.

④Where a person who has received deferral of collection falls under any of the following items, the prefectural governor may revoke that deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.

⑤Where deferral of collection has been granted, of the amount of delinquency charge pertaining to the corporation tax levy for which the deferral was granted, the amount corresponding to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the day on which payment is due or the due date for payment referred to in that paragraph, the period from the date of that application, as the first day for the calculation, to that day on which payment is due or due date for payment) is to be waived; provided, however, that where a fact that would be grounds for revocation under the preceding paragraph arises, the prefectural governor may refrain from waiving the amount corresponding to the period after the day on which it arose.

⑥Necessary matters concerning the procedures for an application for deferral of collection are specified by Cabinet Order.