①The total amount of income to be the tax base for enterprise tax imposed on an individual who conducts business with offices or places of business established in two or more prefectures must be determined by the prefectural governor of the prefecture where the principal office or place of business is located.

②Where enterprise tax is imposed by relevant prefectures, with income as the tax base, on an individual who conducts business with offices or places of business established in two or more prefectures, that income (where there is income to which a different tax rate is applied under Article 72-49-17, paragraph (1), income classified by the income to which each different tax rate is applied; the same applies hereinafter in this Article) is, as provided by Order of the Ministry of Internal Affairs and Communications, to be determined by the prefectural governor referred to in the preceding paragraph by apportioning the total amount of income referred to in that paragraph in proportion to the number of workers of the offices or places of business located within the relevant prefectures. In this case, the number of workers is to be the number calculated in accordance with the rules of Article 72-48, paragraph (4), item (i), main clause and paragraphs (5) and (6).

③Where the prefectural governor referred to in paragraph (1) has determined the total amount of income, that governor must immediately determine the income to be the tax base for the enterprise tax imposed by the relevant prefectures pursuant to the provisions of the preceding paragraph. In this case, that prefectural governor must notify the prefectural governors of the relevant prefectures and the taxpayer concerned of that total amount of income and the income to be that tax base.

④Where the prefectural governor of a relevant prefecture has an objection to the income determined pursuant to the provisions of paragraph (2) by the prefectural governor referred to in paragraph (1), the governor may, attaching documents stating the grounds therefor, apply to the Minister for Internal Affairs and Communications for a determination within 30 days from the day on which the governor received the notification under the preceding paragraph.

⑤The determination by the Minister for Internal Affairs and Communications on an application under the preceding paragraph must be made within 60 days from the day on which the application was accepted.

⑥When the Minister for Internal Affairs and Communications has made the determination under the preceding paragraph, the Minister must, without delay, notify the prefectural governors of the relevant prefectures and the taxpayer concerned to that effect.

⑦The Minister for Internal Affairs and Communications may, where finding special necessity, give instructions to change the total amount of income determined by the prefectural governor referred to in paragraph (1) pursuant to the provisions of that paragraph, or the income determined by the prefectural governor referred to in paragraph (1) pursuant to the provisions of paragraph (2).

⑧When intending to make the determination under paragraph (5) or give the instructions under the preceding paragraph, the Minister for Internal Affairs and Communications must hear the opinion of the Local Finance Council.

①A person liable for enterprise tax on the business conducted by an individual, for whom the amount of the income of the individual's business calculated pursuant to the provisions of Article 72-49-12, paragraph (1) exceeds the deduction amount under Article 72-49-14, paragraph (1), must, as provided by Order of the Ministry of Internal Affairs and Communications, by March 15 of the year in which the first day of the relevant fiscal year falls (hereinafter in this paragraph and the following paragraph referred to as "the year concerned") (or, where the business was abolished in the middle of a year, within one month from the day of abolition of that business (or, where the abolition of that business is due to the death of the person liable for tax, within four months)), file with the prefectural governor of the prefecture where the office or place of business is located the income from the business in the year preceding the year concerned (or, where the business was abolished in the middle of a year, the income from the business from January 1 of the year concerned to the day of abolition of the business), the amount of loss on transfer incurred in the year preceding the year concerned (or, where the business was abolished in the middle of a year, the amount of loss on transfer incurred from January 1 of the year concerned to the day of abolition of the business), matters relating to the deduction for relatives employed only in the business under Article 72-49-12, paragraphs (2) and (3), and other matters necessary for calculating the income of the business.

②A person who has no obligation to file under the provisions of the preceding paragraph and who intends to be subject to Article 72-49-12, paragraph (6), (7) or (14) in or after the fiscal year following the relevant fiscal year may file with the prefectural governor of the prefecture where the person's office or place of business is located by March 15 of the year concerned, as provided by Order of the Ministry of Internal Affairs and Communications.

③A filing under the preceding two paragraphs by an individual who conducts business with offices or places of business established in two or more prefectures must be made to the prefectural governor of the prefecture where the principal office or place of business is located. In this case, when making a filing under the provisions of paragraph (1), the individual must also file, as provided by Order of the Ministry of Internal Affairs and Communications, the number of workers at the offices or places of business and other necessary matters, in addition to the matters to be filed under the provisions of that paragraph.

④In addition to the matters to be filed under the provisions of the preceding three paragraphs, a prefecture may, as provided by the Prefectural Ordinance of that prefecture, require reports on matters necessary for the assessment and collection of enterprise tax on the business conducted by an individual.

①Where a person liable for enterprise tax on the business conducted by an individual has submitted a final return prescribed in Article 2, paragraph (1), item (xxxvii) of the Income Tax Act for income tax for the previous year, or a return under Article 45-2, paragraph (1) for prefectural inhabitant tax (excluding the cases specified by Cabinet Order), for the purpose of applying the provisions of this Section, the filing under paragraphs (1) through (3) of the preceding Article is deemed to have been made on the day on which that return was submitted; provided, however, that this does not apply where that filing was made before that day.

②In the case of the main clause of the preceding paragraph, among the matters stated in that return, those corresponding to the matters prescribed in paragraphs (1) through (3) of the preceding Article, and the matters appended pursuant to the provisions of the following paragraph, are deemed to have been filed under the provisions of paragraphs (1) through (3) of that Article.

③In the case of the main clause of paragraph (1), the person who submits the return prescribed in that paragraph must append to that return, as provided by Order of the Ministry of Internal Affairs and Communications, matters necessary for the assessment and collection of enterprise tax.

①When a person has made a false filing or report regarding matters to be filed or reported pursuant to the provisions of Article 72-55, the person 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 an agent, employee or other worker of a person has committed a violation set forth in the preceding paragraph in connection with the business or property of that person, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that person.

Where a person liable for enterprise tax on the business conducted by an individual has failed, without justifiable grounds, to make a filing or report on matters to be filed or reported pursuant to the provisions of Article 72-55, a prefecture may establish, in the Prefectural Ordinance of that prefecture, a provision to impose a non-penal fine of not more than 100,000 yen on that person.

①Where an individual conducting a business has filed with the Commissioner of the National Tax Agency a petition provided for in a tax treaty (meaning a tax treaty prescribed in Article 162, paragraph (1) of the Income Tax Act; the same applies hereinafter in this paragraph) based on the provisions of the tax treaty (limited to a petition in a case where Article 40-3-3, paragraph (1) or Article 41-19-5, 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 has filed a petition provided for in the 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 the competent authority of the treaty partner state, etc. has made a request for the consultation provided for in the tax treaty with that treaty partner state, etc. (hereinafter in this paragraph and that 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 that Article), the prefectural governor may, on the application of the person who filed the petitions, defer the collection, within the limit of the amount of enterprise tax imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of that Act (including as applied mutatis mutandis pursuant to Article 41-19-5, paragraph (13) of that Act; the same applies in paragraph (1) of the following Article) pertaining to those petitions (limited to that which is subject to the mutual agreement procedure pertaining to those petitions; the same applies hereinafter in this paragraph and the following Article), only for the period from the due date for payment (meaning the due date for payment prescribed in Article 72-66, paragraph (1); where the application is made after that due date for payment, the date of the application) until the day on which one month has elapsed from the day following the day on which enterprise tax was imposed on the basis of the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on the agreement between the Commissioner of the National Tax Agency and the competent authority of that treaty partner state, etc. (where there is no such agreement or in other cases specified by Cabinet Order, the day specified by Cabinet Order) (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 of local tax of that prefecture other than that amount of enterprise tax.

②Where the prefectural governor grants a deferral of collection under the provisions of the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the governor must take, as provided by Cabinet Order, security of a kind 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 amount of tax 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 taken.

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 a deferral of collection falls under any of the following items, the prefectural governor may rescind the deferral of collection. In this case, the provisions of Article 15-3, paragraphs (2) and (3) apply mutatis mutandis.

⑤If a deferral of collection has been granted, the part of the amount of delinquency charge on the enterprise tax subject to the deferral that corresponds to the period of deferral of collection (if the application under paragraph (1) was made on or before the due date for payment referred to in that paragraph, including the period from the date of that application, as the first day for the calculation, to that due date for payment) is to be waived; provided, however, that if a fact that is to be the ground for rescission under the preceding paragraph arises, the prefectural governor may decline to waive 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.