A corporation that has filed a return under paragraph (1), (2) or (34) of the preceding Article may, if the corporation tax amount or the corporation tax levy amount that serves as the tax base of the corporation tax levy pertaining to that return has become 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 pertaining to that return, within two months from the day on which the national tax office gave notice of that reassessment, in accordance with the provisions of Order of the Ministry of Internal Affairs and Communications, request the mayor of the municipality to make a reassessment of that corporation tax amount or corporation tax levy amount. 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.

①If a return under Article 321-8, paragraph (1), (2) or (31) is not filed within the deadline for filing the return prescribed in the relevant paragraph without justifiable grounds, the person who committed the violation, being 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, 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 remitted depending on 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.

①If a corporation that is obliged to file a corporation tax return under Article 71, paragraph (1) of the Corporation Tax Act prescribed in Article 321-8, paragraph (1) (limited to a return stating the matters set out in the items of Article 72, paragraph (1) of that Act) or a corporation tax return under Article 144-3, paragraph (1) of that Act (limited to a return stating the matters set out in the items of Article 144-4, paragraph (1) of that Act) files a return under Article 321-8, paragraph (1), or a return under paragraph (34) of that Article pertaining to it, containing a false statement, 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 any other 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 of that corporation, in addition to punishing the offender, the fine prescribed in that paragraph is to be imposed on that corporation.

①If a return has been filed pursuant to Article 321-8, the mayor of the municipality is to reassess it when the mayor discovers, through examination, that the corporation tax amount pertaining to that return, or the corporation tax levy amount calculated with 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 from the corporation tax levy amount to be calculated with it as the tax base; when the mayor 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 on the basis of paragraph (1) or (2) of that Article; when the number of workers serving as the basis for apportioning the amount of determined corporation tax has been modified pursuant to Article 321-14; when the mayor discovers that the per capita levy amount pertaining to that return differs from what the mayor has examined; or when the mayor discovers that the amount to be deducted from the corporation tax levy amount pertaining to that return differs from what the mayor has examined.

②If a taxpayer has not filed a return under Article 321-8, paragraph (1) or (31) (excluding the case to which the second sentence of paragraph (1) of that Article applies), the mayor of the municipality is to determine, through investigation, the amount of determined corporation tax, the corporation tax levy amount and the per capita levy amount to be declared.

③If the mayor of the municipality has made a reassessment under paragraph (1) or this paragraph or a determination under the preceding paragraph, and discovers that the corporation tax amount or the corporation tax levy amount for which that reassessment or determination was made differs, as a result of the investigation, from the amount of determined corporation tax or the corporation tax levy amount to be calculated using that amount as the tax base, discovers that the per capita levy amount for which that reassessment or determination was made differs from what was found on investigation, or discovers that the amount to be deducted from the corporation tax levy amount for which that reassessment or determination was made differs from what was found on investigation, the mayor is to reassess it.

④If the mayor of the municipality has made a reassessment or determination under the preceding three paragraphs, the mayor must notify the taxpayer of it without delay.

⑤The provisions of Article 321-8, paragraph (32) apply mutatis mutandis to the case where the amount of municipal inhabitant tax reassessed or determined under paragraphs (1) through (3) is less than the interim payment of municipal inhabitant tax pertaining to the business year concerned.

①If a corporation has made an application provided for in a tax treaty (meaning a tax treaty prescribed in Article 139, paragraph (1) of the Corporation Tax Act; hereinafter in this paragraph referred to as a "tax treaty") to the Commissioner of the National Tax Agency under the provisions of that tax treaty (limited to an application 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), or has made an application provided for in that tax treaty to the competent authority of a contracting state or contracting party to a 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 referred to as the "mutual agreement procedure"), the mayor of the municipality may, upon the application of the person who made those applications, defer the collection of the following amount, but only for the period from the payment date or due date for payment under Article 321-8, paragraph (35) or Article 321-12, paragraph (1) (or, if that application was made after that payment date or due date for payment, the date of that application) until the day on which one month elapses from the day following the day on which the mayor of the municipality made a reassessment under paragraph (1) or (3) of the preceding Article based on the amount of corporation tax 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. (or, in the case where there is no such agreement or in any other case specified by Cabinet Order, the date specified by Cabinet Order) (that period is referred to in paragraph (5) as the "period of deferral of collection"): the corporation tax levy amount to be filed and paid under Article 321-8, paragraph (35) based on the amount of corporation tax 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) pertaining to those applications (limited to the amount subject to the mutual agreement procedure pertaining to those applications; the same applies hereinafter in this paragraph), or the corporation tax levy amount to be paid by reason of a reassessment or determination made by the mayor of the municipality under paragraph (1) or (2) of the preceding Article based on the amount of corporation tax pertaining to that reassessment or determination, in either case up to the limit of that amount; provided, however, that this does not apply if, at the time of the application, the person making it is delinquent in paying local tax of that municipality other than that corporation tax levy amount.

②If the mayor of the municipality grants a deferral of collection under the preceding paragraph (hereinafter in this Article referred to as "deferral of collection"), the mayor 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 if the amount of tax subject to the deferral is 1,000,000 yen or less, if the period of the deferral is three months or less, or if 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.

④If a person who has received a deferral of collection falls under any of the following items, the mayor of the municipality 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 corporation tax levy 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 payment date or 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 payment date or 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 mayor of the municipality 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.