When a corporation listed in Article 72-2, paragraph (1), item (i), (b) (excluding one that is to file and pay the revenue levy) submits a return or an amended return under Article 72-25, paragraph (9) (including as applied mutatis mutandis in Article 72-28, paragraph (2) and Article 72-29, paragraphs (2), (4) and (6)) or Article 72-26, paragraph (4), or after it has submitted that return or amended return, the prefectural governor for the location of its office or place of business may, where the governor finds it necessary for the assessment and collection of enterprise tax, require that corporation to submit a balance sheet, a profit and loss statement and other documents necessary for the assessment and collection of enterprise tax.

①Where, without justifiable grounds, a return under Article 72-25, paragraph (1), Article 72-28, paragraph (1), or Article 72-29, paragraph (1), (3) or (5) has not been submitted by the deadline for filing the return prescribed in the respective paragraph, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or another worker, is to be 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 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 return under the proviso to Article 72-26, paragraph (1) is submitted with false statements, the person who committed the violation, being a representative of the corporation (including an individual who is a trustee of a trust subject to corporate taxation), an agent, an employee or another worker, 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 or property of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is imposed on that corporation.

①Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-25, 72-28 or 72-29), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.

②In deferring collection under the preceding paragraph, the prefectural governor must, as provided by Cabinet Order, take security listed in the items of Article 16, paragraph (1) in an amount equivalent to the amount of the deferral; provided, however, that this does not apply where there are special circumstances in which security cannot be taken.

③The application referred to in paragraph (1) must be made together with the submission of that enterprise tax return, as provided by Prefectural Ordinance.

④The provisions of paragraph (1) apply only where, for each business year from the business year containing the day that is three years before, counting from the day following the last day of the business year pertaining to that enterprise tax return (for a corporation referred to in item (i) of that paragraph), or from the business year containing the day of establishment (for a corporation referred to in item (ii) of that paragraph), up to the business year preceding the business year pertaining to that enterprise tax return, the corporation has submitted the return to be submitted under Article 72-25, 72-28 or 72-29 (referred to in paragraph (8) as a "final return"), and has submitted that enterprise tax return by its deadline for filing.

⑤Where the prefectural governor has deferred collection under paragraph (1) and finds that there is an unavoidable reason why the corporation cannot pay the deferred amount within the period of deferral, the governor may, upon application by that corporation, extend that period for a period not exceeding three years; provided, however, that that period, together with the period for which collection has already been deferred for that corporation under paragraph (1), must not exceed six years.

⑥Where a corporation listed in Article 72-2, paragraph (1), item (i), (a) falls under any of the following items and the prefectural governor finds it difficult for the corporation to pay the enterprise tax of that prefecture (limited to the value-added levy, capital levy and income levy filed and paid under Article 72-26), the governor may, upon application by that corporation, defer the collection of all or part of that enterprise tax for a period not exceeding three years from the day following the due date for payment of that enterprise tax. In this case, this does not preclude fixing the deadlines for payment by dividing that amount into installments as appropriate.

⑦The provisions of paragraphs (2) through (5) apply mutatis mutandis to the deferral of collection under the preceding paragraph. In this case, the phrase "the day following the last day of the business year" in paragraph (4) is deemed to be replaced with "the start date of the business year".

⑧Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (1) or (6) has failed to submit the final return by its deadline for filing for each business year after the business year pertaining to that enterprise tax return, the prefectural governor may revoke the deferral and collect the deferred enterprise tax in a lump sum.

⑨Where a corporation that has been granted deferral of collection of enterprise tax under paragraph (6) has failed to submit by its deadline for filing the return to be submitted under Article 72-28 for that business year, or where that corporation has income for that business year, the prefectural governor must revoke the deferral with respect to all of the enterprise tax to which the deferral pertains and collect it immediately.

⑩Where collection has been deferred under paragraph (1) or (6) (excluding where the deferral has been revoked under the preceding paragraph), an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral (limited to the period in which the delinquency charge is calculated at the rate of 14.6 percent per annum; the same applies in the following paragraph) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under paragraph (8) or Article 15-3, paragraph (1) as applied mutatis mutandis in paragraph (12), the prefectural governor may refrain from waiving the portion corresponding to the period on or after the day on which it arose.

⑪Where the prefectural governor has revoked the deferral under paragraph (9), the governor may waive an amount equivalent to one half of the portion of the amount of delinquency charge on the enterprise tax so deferred that corresponds to the period of deferral.

⑫The provisions of Articles 15-2-2, 15-2-3, paragraph (1), Articles 15-3 and 15-9, paragraph (2), and Article 16-2, paragraphs (1) through (3) apply mutatis mutandis to deferral of collection under paragraph (1) or (6), and the provisions of Article 11, Article 16, paragraph (3), Article 16-2, paragraph (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to security under paragraph (2) (including as applied mutatis mutandis in paragraph (7)), respectively.

①Where a corporation that conducts a business and is liable for enterprise tax (excluding a corporation listed in Article 72-41, paragraph (1), item (i)) has submitted a return or an amended return, and the prefectural governor discovers that the income that is the tax base for the income levy pertaining to that filing or amended return differs from the income that is the tax base for the income levy calculated on the basis of the income taken as the tax base in the filing or amended return, or the reassessment or determination, of corporation tax for the business year that formed the basis for calculating that income levy of that corporation (hereinafter in this Article referred to as the "corporation tax base") (hereinafter in this paragraph referred to as the "standard tax base for the income levy"), the governor is to reassess, on the basis of that standard tax base for the income levy, the income and the income levy amount that formed the basis for calculating the income levy pertaining to that filing or amended return, and where the governor discovers an error in the calculation of the income levy amount stated in the return or amended return, the governor is to reassess the income levy amount.

②Where a corporation referred to in the preceding paragraph has not submitted a return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and there is a corporation tax base for the business year of that corporation, the prefectural governor is to determine the income and the income levy amount for the income levy of that corporation on the basis of that corporation tax base.

③Where the prefectural governor has reassessed or determined the income and the income levy amount for that income levy of the corporation under the preceding two paragraphs or this paragraph, and the corporation tax base of that corporation that formed the basis for that reassessment or determination has increased or decreased owing to a reassessment or amended return for corporation tax, the governor is to reassess the income and the income levy amount for that income levy on the basis of the corporation tax base as so increased or decreased, and where the governor discovers an error in the calculation of the income levy amount so reassessed or determined, the governor is to reassess that income levy amount.