第七十二条の三十九の二（租税条約に基づく申立てが行われた場合における法人の事業税の徴収猶予）
Where a corporation has filed a petition prescribed in a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act (hereinafter in this paragraph referred to as a "tax treaty") with the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to a petition in a 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 in the following Article as a "case where a petition has been filed with the Commissioner of the National Tax Agency"), or has filed a 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 a "treaty partner state, etc.") and the competent authority of the treaty partner state, etc. has made a request for the consultations prescribed in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and the following Article referred to as a "mutual agreement procedure") (referred to in the following Article as a "case where a petition has been filed with the competent authority of a treaty partner state, etc."), the prefectural governor may, upon application by the person who has filed those petitions, defer the collection, up to the limit of the total of the income levy amount or value-added levy amount to be filed and paid under Article 72-31, paragraph (3) on the basis of the income taken as the tax base for the corporation tax amount (limited to one that 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) pertaining to the reassessment or determination listed in Article 66-4, paragraph (27), item (i) of the Act on Special Measures Concerning Taxation (including as applied mutatis mutandis in 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) pertaining to those petitions, or the income levy amount or value-added levy amount to be paid under that reassessment or determination in the case where the prefectural governor has made a reassessment or determination under paragraph (1) or (2) of the preceding Article or Article 72-41-2, paragraph (1) or (2) on the basis of the income taken as the tax base for the corporation tax amount pertaining to that reassessment or determination, and the amount calculated as provided by Cabinet Order as the additional charge for understatement, additional charge for failure to file and substantial additional charge pertaining to that income levy amount or value-added levy amount, only for the period from the due date for payment under Article 72-31, paragraph (3) or Article 72-44, paragraph (1) (where the application is made after that due date for payment, the day of the application) until the day on which one month has elapsed from the day following the day on which the reassessment was made (where there is no agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) in the case where the prefectural governor has made a reassessment under paragraph (1) or (3) of the preceding Article or Article 72-41-2, paragraph (1) or (3) on the basis of the income taken as the tax base for 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 in paragraph (5) as the "period of deferral of collection"); provided, however, that this does not apply where, at the time of the application, the person making the application is in arrears in local taxes of that prefecture other than that income levy amount or value-added levy amount, the corporation tax levy amount to be filed and paid under 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, or the corporation tax levy amount to be paid under a reassessment or determination under Article 55, paragraph (1) or (2) made by the prefectural governor on the basis of the corporation tax amount pertaining to that reassessment or determination.
道府県知事は、法人が法人税法第百三十九条第一項に規定する租税条約（以下この項において「租税条約」という。）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（租税特別措置法第六十六条の四第一項、第六十六条の四の三第一項又は第六十七条の十八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（以下この項及び次条において「相互協議」という。）の申入れがあつた場合（次条において「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、これらの申立てをした者の申請に基づき、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号（同法第六十六条の四の三第十四項及び第六十七条の十八第十三項において準用する場合を含む。以下この項及び次条第一項において同じ。）に掲げる更正決定に係る法人税額（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第一項において同じ。）の課税標準とされた所得に基づいて第七十二条の三十一第三項の規定により申告納付すべき所得割額若しくは付加価値割額又は当該更正決定に係る法人税額の課税標準とされた所得に基づいて道府県知事が前条第一項若しくは第二項若しくは第七十二条の四十一の二第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき所得割額若しくは付加価値割額並びに当該所得割額又は付加価値割額に係る過少申告加算金、不申告加算金及び重加算金として政令で定めるところにより計算した金額の合算額を限度として、第七十二条の三十一第三項又は第七十二条の四十四第一項の規定による納期限（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法人税額の課税標準とされた所得に基づいて道府県知事が前条第一項若しくは第三項又は第七十二条の四十一の二第一項若しくは第三項の規定により更正をした場合における当該更正があつた日（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所得割額若しくは付加価値割額又はこれらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額に基づいて第五十三条第三十五項の規定により申告納付すべき法人税割額若しくは当該更正決定に係る法人税額に基づいて道府県知事が第五十五条第一項若しくは第二項の規定により更正若しくは決定をした場合における当該更正若しくは決定により納付すべき法人税割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。
In deferring collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), 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 the amount of tax pertaining to the deferral is 1,000,000 yen or less, where the period of the deferral does not exceed three months, or where there are special circumstances in 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 deferral of collection falls under any of the following items, the prefectural governor may revoke the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.
where the petition referred to in paragraph (1) has been withdrawn;
第一項の申立てを取り下げたとき。
where 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 the income levy amount or value-added levy amount pertaining to the deferral within the period of 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所得割額又は付加価値割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。
where the person fails to comply with a request of the prefectural governor concerning the provision or change of security under Article 16, paragraph (3) as applied mutatis mutandis in the preceding paragraph, or other acts necessary to secure the security;
where the person newly falls into arrears in local government levies relating to that prefecture other than the income levy amount or value-added levy amount pertaining to the deferral (excluding where the prefectural governor finds that there are unavoidable reasons);
新たにその猶予に係る所得割額又は付加価値割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。
Where deferral of collection has been granted, the portion of the amount of delinquency charge on the income levy or value-added levy so deferred that corresponds to the period of deferral of collection (including, where the application referred to in paragraph (1) is made on or before the due date for payment referred to in that paragraph, the period from the day of that application, as the first day for the calculation, to that due date for payment) is to be waived; provided, however, that where a fact arises that should constitute grounds for revocation under the preceding paragraph, the prefectural governor may refrain from waiving the portion 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。
第七十二条の三十九の三（法人の事業税の徴収猶予に係る国税庁長官の通知）
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions (for a corporation that has offices or places of business in two or more prefectures, its principal office or place of business; the same applies in the following paragraph and paragraph (3)) of that fact, the income taken as the tax base for 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, and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は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には、遅滞なく、その旨、これらの申立てに係る租税特別措置法第六十六条の四第二十七項第一号に掲げる更正決定に係る法人税額の課税標準とされた所得その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所（二以上の道府県において事務所又は事業所を有する法人にあつては、その主たる事務所又は事業所。次項及び第三項において同じ。）の所在地の道府県知事に通知しなければならない。
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., where, in the mutual agreement procedure pertaining to those petitions, there has come to be no agreement prescribed in paragraph (1) of the preceding Article or another case specified by Cabinet Order, the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions of that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は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において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., where the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must without delay notify the prefectural governor for the location of the office or place of business of the corporation that filed those petitions of that fact, the income taken as the tax base for the corporation tax amount pertaining to a reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other particulars specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は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において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該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法人税額の課税標準とされた所得その他総務省令で定める事項をこれらの申立てをした法人の事務所又は事業所の所在地の道府県知事に通知しなければならない。
The prefectural governor of the location of the principal office or place of business who has received the notification under the preceding three paragraphs must, without delay, notify the governors of the relevant prefectures of the matters prescribed in those provisions.
前三項の通知を受けた主たる事務所又は事業所の所在地の道府県知事は、遅滞なく、これらの規定に規定する事項を関係道府県知事に通知しなければならない。
Article 72-40Request for Reassessment or Determination to the National Tax Office
第七十二条の四十（税務官署に対する更正又は決定の請求）
In the following cases, the prefectural governor may request a tax office of the national government (hereinafter referred to as a "national tax office") to make a reassessment or determination concerning corporation tax, by attaching a document stating the grounds on which the reassessment or determination should be made. In this case, if that national tax office does not make the reassessment or determination, without justifiable grounds, within three months from the day on which it received the request for reassessment or determination, the prefectural governor may request the national tax office that supervises that national tax office to make the reassessment or determination.
道府県知事は、次に掲げる場合においては、国の税務官署（以下「税務官署」という。）に対し、法人税に係る更正又は決定をすべき事由を記載した書類を添えて、その更正又は決定をすべき旨を請求することができる。この場合において、正当な事由がなくて当該税務官署が当該更正又は決定の請求を受けた日から三月以内に更正又は決定をしないときは、道府県知事は、当該税務官署を監督する税務官署に更正又は決定をすべき旨を請求することができる。
where a corporation referred to in Article 72-39, paragraph (1) has submitted a return or an amended return and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that filing or amended return is found to be understated, no reassessment or determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing that return (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
第七十二条の三十九第一項の法人が申告書又は修正申告書を提出した場合において、当該申告又は修正申告に係る所得が過少であると認められる法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る更正又は決定が行われないとき。
where a corporation referred to in Article 72-39, paragraph (1) has not submitted a return by the deadline for filing the return (excluding the case where a return is deemed to have been submitted under Article 72-26, paragraph (5)), and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of that corporation, that corporation has not submitted a return under Article 74, paragraph (1) or Article 144-6, paragraph (1) of the Corporation Tax Act (including a return filed after the due date for payment pertaining to it), and no determination of corporation tax has been made by the day on which one year has elapsed from the deadline for filing the return pertaining to the income levy of that corporation (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred);
第七十二条の三十九第一項の法人が申告書の提出期限までに申告書を提出しなかつた場合（第七十二条の二十六第五項の規定によつて申告書の提出があつたものとみなされる場合を除く。）において、当該法人の当該所得割の計算の基礎となつた事業年度に係る法人税の課税標準について当該法人が法人税法第七十四条第一項又は第百四十四条の六第一項の規定による申告書（これに係る期限後申告書を含む。）を提出せず、かつ、当該法人の所得割に係る申告書の提出期限から一年を経過した日（第十三条の二第一項各号のいずれかに掲げる事由が発生した場合においては、その事由が発生した日）までに法人税に係る決定が行われないとき。
where the prefectural governor has reassessed or determined, under Article 72-39, the income or the income levy amount for the income levy of a corporation referred to in paragraph (1) of that Article and, with respect to the corporation tax base for the business year that formed the basis for calculating the income levy of a corporation whose income pertaining to that reassessment or determination is found to be understated, no reassessment of corporation tax has been made by the day on which one year has elapsed from the day on which the income or the income levy amount for the income levy of that corporation was reassessed or determined (or, where any of the grounds listed in the items of Article 13-2, paragraph (1) has occurred, the day on which that ground occurred).
With regard to the corporation tax base of a corporation that conducts business with offices or places of business established in two or more prefectures, a request for reassessment or determination to be made to a national tax office under the preceding paragraph is to be made by the prefectural governor for the location of the principal office or place of business of that corporation (for a foreign corporation, the prefectural governor for the location of the office or place of business where the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties), or by the relevant prefectural governor through the prefectural governor for the location of the principal office or place of business of that corporation.
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
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
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
foreign corporationmachine translation
「外国法人」
A corporation that has neither its head office nor its principal office in Japan, the area where the Local Tax Act applies.
Short name set inArticle 72, paragraph (1), item (v)· applies only in this section
business yearmachine translation
「事業年度」
In the section on enterprise tax (事業税), a business year set by laws and regulations, articles of incorporation, acts of endowment, rules or by-laws, or a similar period, or, for a corporation with none, a period set as paragraphs 2 and 3 of Article 72-13 provide.
Defined inArticle 72-13, paragraph (1)· applies only in this section
amended returnmachine translation
「修正申告書」
In the subsection on electronic filing by specified corporations (特定法人) that Article 72-32 opens, an amended return of the corporate enterprise tax (事業税) under Article 72-31, paragraph 2 or 3: one filed where the tax base or tax shown was too low, or within one month after the national tax office corrects or determines the corporation tax base.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
returnmachine translation
「申告書」
From Article 72-32 to the end of its subsection on corporations' enterprise tax (事業税), the returns under Articles 72-25, 72-26, 72-28 and 72-29.
Short name set inArticle 72-32, paragraph (1)· applies only in this subsection
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 72-39-2, paragraph (1)· applies only in this provision and in Article 72-39-3
period of deferral of collectionmachine translation
「徴収の猶予期間」
In Article 72-39-2, the period for which the prefectural governor (道府県知事) may defer collecting the corporate enterprise tax (事業税) concerned: from its due date (or the date of application, if later) to one month after the day following the governor's reassessment on the income underlying the corporation 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 72-39-2, paragraph (1)· applies only in this provision and in Article 72-39-2, 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 72-39-2, 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 72-39-2, paragraph (1)· applies only in this provision and in Article 72-39-3
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 72-39-2, paragraph (1)· applies only in this paragraph and in Article 72-39-3
tax treatymachine translation
「租税条約」
A tax treaty as referred to in Article 139, paragraph 1 of the Corporation Tax Act: a treaty Japan has concluded on taxes on income to avoid double taxation or prevent tax evasion.
Short name set inArticle 72-39-2, paragraph (1)· applies only in this paragraph
deferral of collectionmachine translation
「徴収の猶予」
In Article 72-39-2, 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 corporate enterprise tax (事業税) on the income that the procedure concerns.
Short name set inArticle 72-39-2, paragraph (2)· applies only in this article
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)
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.