Article 72-47Substantial Additional Charge for Corporate Enterprise Tax
第七十二条の四十七（法人の事業税の重加算金）
Where paragraph (1) of the preceding Article applies, and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has submitted a return, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted the written request for reassessment prescribed in Article 20-9-3, paragraph (3) (referred to in the following paragraph as a "written request for reassessment"), the prefectural governor must, as provided by Cabinet Order, collect, in lieu of the amount of additional charge for understatement on the tax deficiency resulting from the reassessment of enterprise tax that should form the basis for calculating the amount of additional charge for understatement prescribed in paragraph (1) of the preceding Article, or on the amount of tax increased by the amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 35 percent.
前条第一項の規定に該当する場合において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書を提出し、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、又は第二十条の九の三第三項に規定する更正請求書（次項において「更正請求書」という。）を提出したときは、道府県知事は、政令で定めるところにより、前条第一項に規定する過少申告加算金額の計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る過少申告加算金額に代えて、当該税額に百分の三十五の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
Where paragraph (2) of the preceding Article applies (excluding where the proviso to that paragraph applies), and the taxpayer has concealed or disguised all or part of the facts that should form the basis for calculating the amount of enterprise tax and, on the basis of the facts so concealed or disguised, has failed to submit a return by its deadline for filing, or has submitted it after the deadline for filing, submitted an amended return under Article 72-31, paragraph (2) or (3), or submitted a written request for reassessment, the prefectural governor must collect, in lieu of the amount of additional charge for failure to file on the amount of tax that should form the basis for calculating the amount of additional charge for failure to file prescribed in paragraph (2) of the preceding Article (where it is clear that part of that amount of tax is based on facts that should form the basis for its calculation and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), an amount of substantial additional charge equal to the amount calculated by multiplying that amount of tax by a rate of 40 percent.
前条第二項の規定に該当する場合（同項ただし書の規定の適用がある場合を除く。）において、納税者が事業税額の計算の基礎となるべき事実の全部又は一部を隠蔽し、又は仮装し、かつ、その隠蔽し、又は仮装した事実に基づいて申告書の提出期限までにこれを提出せず、又は申告書の提出期限後にその提出をし、第七十二条の三十一第二項若しくは第三項の規定により修正申告書を提出し、若しくは更正請求書を提出したときは、道府県知事は、前条第二項に規定する不申告加算金額の計算の基礎となるべき税額（その税額の一部が、その計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に係る不申告加算金額に代えて、当該税額に百分の四十の割合を乗じて計算した金額に相当する重加算金額を徴収しなければならない。
Where paragraphs (1) and (2) apply and the taxpayer falls under any of the following items (item (i) only where paragraph (1) applies), notwithstanding those provisions, the amount of substantial additional charge prescribed in paragraphs (1) and (2) is the amount calculated under those provisions plus the amount calculated by multiplying, at a rate of 10 percent in each case, where paragraph (1) applies, the tax deficiency resulting from the reassessment of enterprise tax, or the amount of tax increased by the amended return, that should form the basis for calculation prescribed in paragraph (1) (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised), and, where paragraph (2) applies, the amount of tax that should form the basis for calculation prescribed in paragraph (2) (where it is clear that part of that amount of tax is based on facts that should form the basis for its calculation and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised).
前二項の規定に該当する場合において、次の各号のいずれか（第一項の規定に該当する場合にあつては、第一号）に該当するときは、前二項に規定する重加算金額は、これらの規定にかかわらず、これらの規定により計算した金額に、第一項の規定に該当するときは同項に規定する計算の基礎となるべき事業税の更正による不足税額又は修正申告により増加した税額（これらの税額の一部が、事業税額の計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に、前項の規定に該当するときは同項に規定する計算の基礎となるべき税額（その税額の一部が、その計算の基礎となるべき事実で隠蔽され、又は仮装されていないものに基づくことが明らかであるときは、当該隠蔽され、又は仮装されていない事実に基づく税額として政令で定めるところにより計算した金額を控除した税額）に、それぞれ百分の十の割合を乗じて計算した金額を加算した金額とする。
where, during the period back to the day five years before, counting from the day preceding the day on which, on the basis of facts that were concealed or disguised and that should form the basis for calculating the amount of enterprise tax prescribed in paragraphs (1) and (2), a return was submitted after its deadline for filing, an amended return was submitted under Article 72-31, paragraph (2) or (3), or a reassessment or determination was made under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3), an additional charge for failure to file, etc. has been collected with respect to enterprise tax;
前二項に規定する事業税額の計算の基礎となるべき事実で隠蔽し、又は仮装されたものに基づき申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定があつた日の前日から起算して五年前の日までの間に、事業税について、不申告加算金等を徴収されたことがある場合
where a specified additional charge for failure to file, etc. has been collected, or it is found that a determination should be made concerning a specified additional charge for failure to file, etc., with respect to enterprise tax for the business years that began in the year preceding, and the year before the year preceding, the year containing the start date of the business year pertaining to the submission of a return after its deadline for filing, the submission of an amended return under Article 72-31, paragraph (2) or (3), or a reassessment or determination under Article 72-39, Article 72-41, paragraphs (1) through (3) or Article 72-41-2, paragraphs (1) through (3).
申告書の提出期限後のその提出、第七十二条の三十一第二項若しくは第三項の規定による修正申告書の提出又は第七十二条の三十九、第七十二条の四十一第一項から第三項まで若しくは第七十二条の四十一の二第一項から第三項までの規定による更正若しくは決定に係る事業年度の開始の日の属する年の前年及び前々年に開始した事業年度に係る事業税について、特定不申告加算金等を徴収されたことがあり、又は特定不申告加算金等に係る決定をすべきと認める場合
Where the preceding three paragraphs apply, and the submission of a return or of an amended return under Article 72-31, paragraph (2) falls under the proviso to paragraph (1) of the preceding Article or a case listed in the items of paragraph (6) of that Article, the prefectural governor is not to collect the amount of substantial additional charge calculated on the basis of the amount of tax to be paid by that filing or the amount of tax increased by that amended return (where it is clear that part of that amount of tax is based on facts that should form the basis for calculating the amount of enterprise tax and that were not concealed or disguised, the amount of tax less the amount calculated as provided by Cabinet Order as the amount of tax based on facts not concealed or disguised).
Where the prefectural governor has determined the amount of substantial additional charge to be collected under paragraph (1) or (2), the governor must without delay notify the taxpayer of it.
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
additional charge for failure to file, etc.machine translation
「不申告加算金等」
An additional charge for failure to file (不申告加算金) or a substantial additional charge (重加算金) collected on the tax the provision concerns, leaving out an additional charge for failure to file covered by the next paragraph (in Article 72-46, one collected in the cases that paragraph lists).
Short name set inArticle 72-46, paragraph (5), item (i)· applies only in this provision and in Article 72-47, paragraph (3), item (i)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 72-46, paragraph (5), item (ii)· applies only in this item and in Article 72-47, paragraph (3), item (ii)
written request for reassessmentmachine translation
「更正請求書」
The written request for reassessment that Article 20-9-3, paragraph 3 requires a person making a request for reassessment (更正の請求) to submit to the head of the local government (地方団体の長), stating the corrected tax base or tax amount, the reasons for the request, the circumstances that led to it in detail, the tax and refund amounts before the correction and other relevant matters.
Short name set inArticle 72-47, paragraph (1)· applies only in this provision and in Article 72-47, paragraph (2)