The Local Tax Law (Law No.266 of 1950) shall be partially amended as follows:
In Chapter II Section 1 Part 3 of the Contents, "(Articles 35-57)" shall be amended as "(Articles 35-57-(2))" ;and in Part 7 of the same Section, "(Articles 70-74)" shall be amended as "(Articles 70-74-(2))" .
Next to Article 3, the following one Article shall be added:
(Delegation of Power of Chief of Local Body)
Article 3-(2). The chief of a local body may, in accordance with the provisions of by-law of the local body concerned, delegate a part of his power as provided for by this Law to the chief of the local branch office or local affairs office established in accordance with the provision of Article 155 paragraph 1 of the Local Autonomy Law (Law No.67 of 1947), or the chief of the ward office of the city established in accordance with the provision of paragraph 2 of the same Article or the chief of the office administrating the business relating to taxation affairs established by by-law in accordance with the provision of Article 156 paragraph 1 of the same Law.
The following one item shall be added to Article 5 paragraph 4:
(3) National health insurance tax.
To Article 9, the following one paragraph shall be added:
4 The obligation to be succeeded in accordance with the provisions of the preceding three paragraphs shall include the obligation of returning or reporting relating to the obligation concerned.
Next to Article 11, the following two Articles shall be added:
(Liability for Payment or Delivery of Family Corporation)
Article 11-(2). In the case where a taxpayer or special collector has failed to make full payment of the impositions of local body by the final date for payment, if the taxpayer or special collector has any share of stock or investment of a family corporation, a local body may cause the family corporation concerned to pay or deliver the impositions of local body to the extent of the value of the share of stock or investment of the family corporation concerned owned by the taxpayer or special collector (excluding the ones acquired before two years or more from the final date for payment of the impositions of local body of which the final date for payment is the oldest among all of the impositions of the local body concerned), only in the case where there is a reason falling under any one of the following items relating to the share of stock or investment concerned and where it is considered that the impositions of local body to be collected, paid or delivered will still remain even though the action on delinquency may be made on the property of taxpayer or special collector (excluding the share of stock or investment of the family corporation concerned):
(1) That no one purchases or the price does not reach the estimated value even put twice in public sales;
(2) That the family corporation can not transfer such share of stock or investment because of the restriction by laws or articles of the corporation.
2 Tax officials shall, in the case where the family corporation which is liable to pay or deliver the impositions of local body in accordance with the provision of the preceding paragraph has failed to pay them in full, take action on delinquency to the said family corporation; provided that, the public sale of the property of the said family corporation (including the purchase by the local body and the sale by way of private contract;hereinafter the same in this Article) shall be made after the taxpayer's or special collector's property was put in public sale.
3 In the case where the action under the provisions of the preceding two paragraphs is taken, the family corporation mentioned in paragraph 1 shall be deemed to be the taxpayer or special collector of local tax relating to the impositions of the local body concerned.
4 In the case under paragraph 2, if such family corporation has filed the objection or proposed suit on the disposition under the provision of paragraph 1 or 2, the property of the said family corporation shall not be put in public sale for the term in which such filing of objection is pending or such suit is in the court.
5 The value of the share of stock or investment under paragraph 1 shall be computed on the basis of the amount obtained by deducting the gross sum of debts from the gross sum of assets of the family corporation at the time of the disposition as mentioned in the same paragraph and then by dividing the difference obtained by the said deduction by the number of share of stock or investment.
6 In the case under paragraph 1, if the said family corporation has made the full payment of the impositions of local body, such family corporation may exercise the right of demanding compensation in regard to the amount equivalent to such impositions of local body to the taxpayer or special collector.
7 The family corporation under paragraph 1 shall mean a corporation which becomes the family corporation as mentioned in Article 7-(2) paragraph 1 of the Corporation Tax Law (Law No.28 of 1947) if the taxpayer or special collector under paragraph 1 has been selected as the shareholder or partner who is the basis for judging whether family corporation or nonfamily corporation, and such judgment shall be made in accordance with the actual condition as of the time of the disposition under paragraph 1.
(Liability for Payment or Delivery of Relatives of the Taxpayer or Special Collector, or Other Individuals who have the Special Relation with the Taxpayer or Special Collector, or of the Family Corporation)
Article 11-(3). In the case where the taxpayer or special collector has failed to make full payment of the impositions of local body by the final date for payment, if he has donated or transferred his properties (excluding the ones donated or transferred before two years or more from the final date for payment of the impositions of local body of which the final date for payment is the oldest among all of the impositions of the local body concerned) at remarkably low price to his relatives or other individuals who have the special relation with the taxpayer or special collector concerned and who is prescribed by Cabinet Order or to a family corporation of which shares of stock or investment are owned by him, with the intention of evading the attachment on the properties, the local body may cause the person who has received the donation or transfer to pay or deliver the impositions of local body to the extent of the value (if some compensation has been made to the taxpayer or special collector in connection with the transfer or donation concerned, the value of the properties minus the amount of the compensation) of the properties concerned (including the properties acquired together with and as the result of the transfer of the properties concerned) owned actually by such person, only in cases where it is considered that the impositions of local body to be collected, paid or delivered will still remain even though the action on delinquency may be made to the taxpayer or special collector.
2 The provisions of paragraphs 2 to 4 inclusive, paragraph 6 and paragraph 7 of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph;in this case, "the family corporation" in paragraphs 2 to 4 inclusive and paragraph 6 of the same Article shall read "the person to whom the disposition has been made under the provision of Article 11-(3) paragraph 1" .
In Article 15 paragraph 1, "and the reminder fee" shall be deleted.
In paragraph 2 of the same Article, "the impositions of local body concerned" shall be amended as "the impositions of the local body which has so attached" ; ", and impositions of local body relating to other local bodies" shall be amended as "and other impositions of the local body and the impositions of local body relating to other local bodies" .
In paragraph 3 of the same Article, "the impositions of the national government, impositions of local bodies relating to that action on delinquency in the case of item (1), reminder fees, arrearage charge and charge for action on delinquency relating to public levies other than the national and local taxes" shall be amended as "reminder fees, arrearage charge and charge for action on delinquency relating to public levies in the case of item (1)" ;and in item (1) of the same paragraph, "national taxes, local taxes and other public levies" shall be amended as "public levies other than the national and local taxes" .
Paragraph 4 of the same Article shall be made paragraph 6;paragraph 5 shall be made paragraph 7;and next to paragraph 3, the following two paragraphs shall be added as paragraph 4 and paragraph 5:
4 The impositions of local body which have been requested to be handed over by tax official in cases where taxpayer or special collector falls under any one of the items of the preceding paragraph shall be collected with equal order with the impositions of the national government which have been requested to be handed over by tax collector. In this case, the impositions of local body relating to the local tax and the impositions of the national government relating to the national tax whose period for payment have come before the day of disposal as provided for in any one of items of the preceding paragraph shall be collected in preference to the impositions of the local body relating to the local tax and the impositions of the national government relating to the national tax whose period for payment have come on and after the said day.
5 In the case of the latter part of the preceding paragraph, as for the treatment of those impositions of local bodies which are the reminder fees, negligence additional money, non-filing additional money, heavy additional money, arrearage charge, additional arrearage charge and charge for action on delinquency and those impositions of the national government which are the interest on delinquent tax, negligence declaration additional tax, negligence payment additional tax, non-filing additional tax, withholding additional tax, light additional tax, heavy additional tax, delinquent additional tax and charge for action on delinquency, the periods for payment of the local taxes and national taxes which are collected together with, or by adding these impositions shall be considered respectively as the periods for payment thereof.
In Article 16 paragraph 1, item (7) shall be made item (8);and next to item (6), the following one item shall be added as item (7):
(7) When a taxpayer or special collector has come to have no permanent residence, living place, office, place of work or place of business within the area of the local body concerned without designating any tax manager;
Next to the same Article, the following four Articles shall be added:
(Postponement of Collection)
Article 16-(2). The local body may, in the case where the collection, payment or delivery to be made at one time of the whole or a part of the impositions of local body to be collected, paid or delivered seems to be impossible due to the cause that the taxpayer or special collector falls under any one of the following items, if the taxpayer or special collector concerned has made application for postponement of collection of the impositions of local body, postpone the collection within the limit of the period of one year to the extent of the amount which it is deemed to be difficult to collect, pay or deliver;in this case, the postponement of collection may be made by way of the collection by instalments:
(1) When the property of a taxpayer or special collector has suffered damages such as earthquake, storm and flood, the falling of thunderbolt, fire or the like, or the property has been stolen;
(2) When a taxpayer or his co-living relative has become ill;
(3) When a taxpayer or special collector has discontinued or suspended his enterprise or business;
(4) When the enterprise or business of a taxpayer or special collector has suffered a serious loss;
(5) When there occurs an event similar to those enumerated above.
2 In the case where it becomes impossible for a taxpayer or special collector on whom the local tax has been imposed after the lapse of one year from the time when it became possible for a local body to impose local tax, to be collected paid or delivered at one time the whole or a part of impositions of local body relating to the local tax to be collected, paid or delivered, the local body may postpone the collection within the limit of period of one year from the final date for payment of the local tax concerned in compliance with the provision of the preceding paragraph. In this case, the application for postponement of collection shall be made before the final date for payment of the local tax concerned.
Article 16-(3). A local body may, in the case where it postpones the tax collection under the provision of paragraph 1 of the preceding Article, if the amount of which collection is postponed is more than twenty thousand yen and if it is deemed necessary for securing the collection of the tax amount concerned, take adequate security within the limit of the amount of which collection is postponed.
2 A local body shall, in the case where it postpones the tax collection under the provision of paragraph 2 of the preceding Article, take security corresponding to the amount of which collection is postponed; provided that, the same shall not apply to the case where the amount of which collection is postponed is not exceeding twenty thousand yen or where there are special circumstances which make the offering of security difficult.
3 In the case of taking security under the provisions of the preceding two paragraphs, if there is any property already attached in regard to the impositions of local body relating to the local tax of which collection is postponed, the amount of the security concerned shall not exceed the amount of which collection is postponed minus the value of the property attached.
4 In the case where a local body has taken a step for postponement of collection under the provisions of the preceding Article, if there is any property already attached in regard to the impositions of local body, the local body may discharge the attachment by the application of taxpayer or special collector for discharge of the attachment.
5 In the case where the value of security has decreased, where a local body recognizes that the fund of guarantor has become insufficient to secure collection, payment or delivery of the amount of which collection was postponed or where the attachment has been discharged in accordance with the provision of the preceding paragraph, the local body may require to offer the increased security or other security or to change guarantor or security.
6 The necessary matters concerning the kind of security mentioned in paragraphs 1 and 2 and procedure for offering the security shall be prescribed by Cabinet Order.
Article 16-(4). In the case where a person who has been granted to postpone the payment under the provisions of Article 16-(2) falls under any one of the following items, a local body may cancel the postponement of the whole or a part of the impositions of local body of which collection was postponed and collect it at one time. In this case, the local body shall in advance hear the explanation of a person to whom the postponement of collection has been granted, except in the case of emergent necessity:
(1) When the impositions of local body to which the payment by instalments is admitted, are not paid or delivered by the final date for payment;
(2) When the requirement under paragraph 5 of the preceding Article, is not satisfied;
(3) When it is recognized that postponement of collection under the former conditions is unsuitable on account of recovery of this fund;
(4) When it seems to be impossible to collect in full the impositions of local body of which collection was postponed, even though the final date for postponement of collection has passed, in the case where a cause mentioned in any one of the items of Article 16 paragraph 1 has arisen.
2 In the case where a person to whom the postponement of collection has been granted in accordance with the provisions of Article 16-(2) has failed to pay or deliver the impositions of local body of which collection was postponed by the final date for payment or in the case where a local body collects the impositions in accordance with the provision of the prceeding paragraph, if there is any security offered in regard to the impositions of local body to be collected, the local body shall dispose such security in accordance with the instance of the disposition of property in the case of action on delinquency and then appropriate it for the impositions of local body to be collected and the charges for disposition of security or cause the guarantor to pay or deliver the impositions of local body to be collected and the charges for disposition of security. In this case, if the value of security is insufficient for the impositions of local body to be collected and the charges for disposition of security, the action on delinquency shall be made on the other property of taxpayer or special collector, and if his guarantor fails to pay the amount to be paid or delivered in full, the action on delinquency shall be made on taxpayer or special collector, and if there still remains some deficits or if it is recognized that the action on delinquency on taxpayer or special collector does not cover the deficit, the action on delinquency shall be made on his guarantor.
3 In the case of disposition under the preceding paragraph, the guarantor under the same paragraph shall be deemed to be the taxpayer or special collector of the local tax relating to the impositions of the local body concerned.
4 In the case where the collection was postponed in accordance with the provisions of Article 16-(2), if the property attachde in regard to the impositions of local body of which collection was postponed involves the credit or such property as yields natural fruit or legal fruit, the local body may appropriate the property received from third obligor or the natural or legal fruit already acquired for the impositions of local body of which collection was postponed, even after the collection was postponed. In this case, if the property received from third obligor or the natural or legal fruit already acquired is other than currency, the local body shall dispose such property or fruit in accordance with the instance of action on delinquency by means of sale which is conducted by public sale or free contract to appropriate its price for the impositions of the local body concerned.
5 In the case where the security which was offered for the impositions of local body of which collection was postponed under the provisions of Article 16-(2) is subject to the action on delinquency or to the coercive execution or is put in public sale for the payment of the delinquent impositions of local body other than impositions of the local body concerned, impositions of local body relating to other local bodies, impositions of the national government and public charges other than those national and local taxes, if the tax official requires the delivery of the impositions of the local body concerned of the administrative organ, local body, court of execution, bailiff or compulsory administrator, the impositions of the local body concerned shall, to the extent of the amount not exceeding the value of the security concerned, take precedence of the impositions of the national government, impositions of other local bodies and impositions of local body relating to other local bodies with respect to the security of which the action on delinquency was made or the delivery of which was requested (excluding the charges for action on delinquency relating to national taxes and the reminder fees and charges for action on delinquency relating to local taxes in respect to the security of which the action on delinquency was made).
Article 16-(5). The local body may, in the case where the tax collection was postponed under the provision of Article 16-(2) paragraph 1 or in the case where the action on delinquency was suspended under Article 12 paragraph 1 of the National Tax Collection Law (Law No.21 of 1897) at the time of the execution of action on delinquency in accordance with the instance of action on delinquency as provided for by the same Law, exempt the whole or a part of amount of arrearage charge and additional arrearage charge occurred during the term of postponement or suspension on delinquent tax of which the collection was postponed or in respect to which the action on delinquency was suspended.
In Article 18 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 With respect to the application of the provision of the preceding paragraph in the case of the payment in excess or by mistake relating to impositions of a local body paid or delivered in two or more periods for payment or by two or more instalments, the amount relating to the payment in excess or by mistake concerned shall be deemed to be the payment or delivery made on the final date for payment or delivery;and in cases where the said amount exceeds the amount of payment or delivery on the day concerned, the amount shall be deemed to be the payment or delivery made on the day of each payment or delivery, going back in sequence to the day of payment or delivery before the said day until it reaches to the amount concerned.
In Article 19 paragraphs 1 and 2, "or places of work" shall be amended as ", places of work or places of business" .
In Article 20, "or place of work" shall be amended as ", place of work or place of business" .
In Article 21 paragraph 1 item (1), next to "place of work" , ", place of business" shall be added.
In Article 22 paragraph 1, "or place of work" shall be amended as ", place of work or place of business" .
In Article 29 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and the following one paragraph shall be added as paragraph 3 next to paragraph 2:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 31, "shall be included in the amount of specific outlays in the computation of the amount of value added under the provision of the same Article" shall be amended as "shall be deducted from the amount of value added for each calendar year or each business year" ;and the proviso to the same Article shall be amended as follows:
However, the amount to be so deducted shall be restricted to the amount which had not been deducted till the calendar year immediately preceding the calendar year in which the deduction is made or the business year immediately preceding the business year in which the deduction is made.
Next to the same Article, the following two Articles shall be added:
(Exception to Computation of the Amount of Value Added relating to the Business of Juridical Person Who is Approved to File Blue Return)
Article 31-(2). A juridical person who is approved to file a blue return in accordance with the provision of Article 52 paragraph 1 may compute the amount of value added for the period during which the filing of blue return is approved by the method of computation to be made on the basis of the total sum of the income for each business year and the amount of salaries, interests, land rents and house rents to be paid during the business year concerned (referred to as "addition method" ;hereinafter the same in this Article, Article 31-(3), Article 35 and Article 36) instead of using the method of computation to be made in accordance with the provisions of Article 30 paragraph 4, paragraphs 6 to 9 inclusive of the same Article, the preceding Article and Article 74-(2)(referred to as "deduction method" ;hereinafter the same in this Article and Article 31-(3)).
2 The income mentioned in the preceding paragraph shall be the amount obtained by deducting the gross loss from the gross earning of each business year and the computation thereof shall be made in accordance with the instance of the computation of income for each business year under the provisions of the Corporation Tax Law unless otherwise specially provided for by this Law or by the Cabinet Order issued under the provision of Article 30 paragraph 10. In this case, the loss which occurred in the business year immediately preceding each business year or the business year prior to such business year shall not be counted in the loss in computing the income for each business year of the juridical person.
3 The amount of salaries, interests, land rents and house rents mentioned in paragraph 1 shall be restricted to what has been counted in the loss in computing the income under the provision of the preceding paragraph.
4 In cases where, in the business year which commenced within five years before the day of commencement of each business year of the juridical person mentioned in paragraph 1, the gross loss of the business year concerned has exceeded the total sum of the gross earning of the said business year and the amount of salaries, interests, land rents and house rents to be paid during the relevant business year, the amount of the portion in excess shall be deducted from the amount of value added of each business year. However, the amount to be so deducted shall be restricted to the amount which had not been deducted till the business year immediately preceding the business year in which the deduction is made.
5 A juridical person who intends to compute the amount of value added by the addition method in the case of paragraph 1 shall report in advance to that effect to the governor of Do, Fu or prefecture where the office or place of work is located in accordance with the provisions of the by-law of Do, Fu or prefecture concerned by December 31, 1951 (with respect to a juridical person who has been established newly on and after December 1, 1951 (meaning commencement of business in the enforcement area of this Law with respect to an alien corporation mentioned in paragraph 7;hereinafter the same in Article 52 and Article 72), the day preceding the day after the lapse of thirty days from the day of commencement of the business year concerned).
6 A juridical person who is approved to file a blue return and is computing the amount of value added by the deduction method may, in cases where it is extremely difficult to compute the amount of value added by the deduction method on account of the fact that the content of his business has been altered, compute the amount of value added by the addition method with the approval of the governor of Do, Fu or prefecture where the office or place of work is located (with respect to the juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the governor of Do, Fu or prefecture where the main office or place of work is located).
7 In the case of the preceding paragraph, the juridical person who has not the head office or main office or place of work in the enforcement area of this Law and who conducts business in the enforcement area of this Law (referred to as "alien corporation" ;hereinafter the same in Article 40 paragraph 3, Article 57-(2), Article 754-(2) paragraph 5 and Article 754-(4) paragraph 3) shall receive the approval of governor of Do, Fu or prefecture where the office or place of work in which the person responsible for the management of business operated within the enforcement area of this Law mainly works is located.
8 A juridical person who intends to obtain the approval of the governor of Do, Fu or prefecture mentioned in paragraph 6 shall submit a written application with the reasons for computing the amount of value added by the addition method to the governor of Do, Fu or prefecture mentioned in the same paragraph, in accordance with the provisions of the by-law of Do, Fu or prefecture concerned by the date preceding the first day of the first business year in which he intends to compute the amount of value added by the addition method.
9 The governor of Do, Fu or prefecture who has received the written application mentioned in the preceding paragraph shall, in the case where he recognizes after reviewing the contents thereof that there are causes as provided for in paragraph 6, give an approval to it. However, in cases where considerable period has not elapsed after the first day of the first business year in which the juridical person concerned has computed the amount of value added by the deduction method, or where it is deemed that the computation of the amount of value added by the addition method is difficult to be made accurately, the application concerned may be rejected.
10 The governor of Do, Fu or prefecture shall, in cases where he has received the report under paragraph 5 or has given an approval under the preceding paragraph, give public notice without delay, of the title, kind of business of the juridical person concerned, the location of office or place of work owned thereby and the day of commencement of the first business year in which the computation of the amount of value added is made by the addition method.
11 The governor of Do, Fu or prefecture shall, in cases where he has given public notice in accordance with the provision of the preceding paragraph or has rejected the application in accordance with the provision of paragraph 9, notify to that effect without delay the juridical person who has made the report or the application concerned (in cases where the approval is relating to the juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the juridical person who has made the application concerned and the governors of other Do, Fu and prefectures involved).
(Measures to be Taken in the Case Where the Method for Computation of Amount of Value Added is Altered)
Article 31-(3). In the case where a juridical person who has been computing the amount of value added by the deduction method has come to compute the amount of value added by the addition method, the computation of the amount of value added for the first business year in which the amount of value added is computed by the addition method and each business year after such business year shall be made in accordance with the provision of each of the following items in addition to the provisions of paragraph 1 to paragraph 4 inclusive of the preceding Article:
(1) In case there are such houses and depreciable property other than houses recorded on the balance sheet as of the last day of the last business year during which the computation of the amount of value added has been made by the deduction method (excluding those acquired on and prior to the last day of the business year immediately preceding the business year to which January 1, 1952 belongs;hereinafter the same in this Article) as those of which purchase prices were counted in the amount of specific outlay under Article 30 paragraph 7, the amount of value added of the first business year in which the computation is made by the addition method shall, regardless of the provision of paragraph 1 of the preceding Article, be the amount obtained by adding the amount which is obtained by adjusting the book value of the property concerned by the standard as provided for by the Cabinet Order to the amount computed in accordance with the provision of the same paragraph;
(2) In case there is an amount which shall be deducted from the amount of value added in accordance with the provision of Article 31 in a business year commenced within five years before the day of commencement of each business year, the said amount shall be deducted from the amount of value added of each business year. The amount to be so deducted, however, shall be restricted to the amount which has not been deducted till the business year immediately preceding the business year in which the deduction is made.
2 In cases where a juridical person who has been computing the amount of value added by the addition method has come to compute the amount of value added by the deduction method, the computation of the amount of value added for the first business year in which the computation of the amount of value added is made by the deduction method and each business year after such business year shall be made in accordance with the provision of each one of the following items in addition to the provisions of Article 30 paragraph 4, paragraph 6 to paragraph 9 inclusive of the same Article, Article 31 and Article 74-(2):
(1) In case there are such houses and depreciable property other than the houses recorded on the balance sheet as of the last day of the last business year during which the amount of value added has been computed by the addition method as those whose purchase prices fall under those which shall be counted in the amount of specific outlay under Article 30 paragraph 7, the amount obtained by multiplying the amount, computed by dividing by twelve the amount obtained by dividing the amount which is obtained by adjusting the book value as of the said day of the property concerned by the standard as provided for by Cabinet Order by the number of remaining duration years, by the number of months of the business year of the juridical person concerned shall be made the amount of the specific outlay under the same paragraph in computing the amount of value added for each business year. However, with respect to such amount as is to be counted in the amount of specific outlay under Article 30 paragraph 7 in each business year, an approval of the governor of Do, Fu of prefecture where the office or place of work is located shall be obtained in conformity with the procedure as provided for by the Local Finance Commission Regulation by the last day of the first business year in which the computation of the amount of value added is made by the deduction method.
(2) In case there is an amount which shall be deducted from the amount of value added in accordance with the provision of paragraph 4 of the preceding Article in the business year which commenced within five years before the day of commencement of each business year, the said amount shall be deducted from the amount of value added for each business year. The amount to be so deducted, however, shall be restricted to the amount which has not been deducted till the business year immediately preceding the business year in which the deduction is made.
3 In the case of the proviso to item (1) of the preceding paragraph, when the juridical person concerned conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the approval mentioned in the proviso to the same paragraph shall be given by the governor of Do, Fu or prefecture where the main office or place of work is located. In this case, when the governor of Do, Fu or prefecture where the main office or place of work is located has given the approval, he shall notify, without delay, the governors of other Do, Fu and prefectures involved to that effect.
4 In the case where the property mentioned in paragraph 2 item (1) has been sold, when the amount of sale thereof is counted in the total amount of sales under Article 30 paragraph 6, the amount obtained by deducting from the amount which is obtained by adjusting the book value in accordance with the provisions of paragraph 2 item (1) the total sum of the amounts which were counted in the amount of specific outlay in accordance with the provision of the same item shall be made amount of specific outlay under Article 30 paragraph 7 in computing the amount of value added for the business year to which the day of the selling belongs.
To Article 33, the following proviso shall be added:
However, in the case where the approximate payment or the payment by approximate selfassessment is made in accordance with the provision of Article 36 paragraph 1 or paragraph 5, there shall apply the rate of tax of the fiscal year to which the last day of the approximate computation period mentioned in paragraph 1 of the same Article belongs.
Next to the same Article, the following one Article shall be added:
(Computation of the Amount of Value Added Tax in the Case of Conducting Two or More Kinds of Businesses Together)
Article 33-(2). In the case where a juridical person or an individual conducts two or more kinds of businesses together, the amount of value added to be taken as the taxable basis of the value added tax to be paid by him shall be computed by totalizing those businesses, and the amount of value added tax in this case shall be the total sum of the amount obtained by applying each rate of tax for the business concerned to the amount obtained by dividing the value added amount proportionately to each total amount of sales of those businesses.
The following clause shall be added to Article 35 paragraph 1 as the latter part:
In this case, a juridical person who computes the amount of the value added by the addition method shall make the payment by self-assessment on the basis of the final settlement, but in cases where it is impossible to make the payment by self-assessment by the final date for the said payment on account of the fact that the settlement has not been concluded by reasons of natural disasters or other unavoidable circumstances, the payment by self-assessment may be made, in conformity with the procedures as provided for by the Local Finance Commission Regulations, within twenty days from the day of conclusion of the settlement upon approval of the governor of Do, Fu or prefecture where the office or Place of work is located (the governor of Do, Fu or prefecture where the main office or place of work is located in the case of a juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures).
In paragraph 3 of the same Article, ", in conformity with the form as provided for by the Local Finance Commission Regulations," shall be added next to "the return to be filed with the governor of Do, Fu or prefecture where the office or the place of work is located, shall" ; "made the payment by an approximate self-assessment" and "paid by the approximate self-assessment" shall be amended as "was required to make the approximate payment or the payment by an approximate self-assessment" and "required to be paid by an approximate computation or paid by an approximate self-assessment" ; "house rents paid" shall be amended as "house rents to be paid" ;and the following proviso shall be added to the same paragraph:
However, the juridical person who computes the amount of value added by the addition method shall append the papers provided for by Cabinet Order instead of the papers containing the income to be taken as the taxable basis of the corporation tax relating to the business year concerned, the amount of depreciation of the property during the business year concerned, and the amount of salaries, interests, land rents and house rents to be paid during the business year concerned.
In paragraph 4 of the same Article, "paid by approximate self-assessment" shall be amended as "required to be paid by an approximate computation or by an approximate self-assessment" .
In the heading of Article 36, "Payment by Approximate Self-Assessment" shall be amended as "Approximate Payment or Payment by Approximate Self-Assessment" ;in the proviso to paragraph 1 of the same Article, "under one half" shall be amended as "down to or below seven-tenths" ;next to "by number of months of the same business year" , "or will become such an amount as that on which it will be impossible to impose the value added tax as provided for in Article 34" shall be added;next to "obtained their approval" , ", with respect to those whose estimated amount will come down to or below seven-tenths," shall be added; "to the day when six months have elapsed therefrom" shall be amended as "to the previous day of the day after the lapse of six months" ; "shall pay by approximate self-assessment" shall be amended as "may pay by an approximate self-assessment" ;and next to "hereinafter the same with respect to the value added tax the taxable basis" , ";and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of the same Article, shall not be required to pay by approximate computation" shall be added.
In paragraph 5 of the same Article, "A juridical person who was not required to pay value added tax related to the value added amount for the preceding business year" shall be amended as "A juridical person who did not pay by self-assessment or was not required to pay by self-assessment the value added tax relating to the amount of value added for the preceding business year by the last day of the approximate computation period" ;and "make payment by approximate self-assessment" shall be amended as "pay by an approximate self-assessment" .
In paragraph 6 of the same Article, "A juridical person who makes payment by approximate self-assessment in accordance with the provision of paragraph 1 or the preceding paragraph, shall" , shall be amended as "A juridical person who makes an approximate payment or payment by an approximate self-assessment in accordance with the provision of paragraph 1 or a juridical person who pays by an approximate self-assessment in accordance with the provision of the preceding paragraph shall, in conformity with the form as provided for the Local Finance Commission Regulation," and "a statement of payment by approximate self-assessment" shall be amended as "a written approximate payment or an approximate return" .
To the same Article, the following three paragraphs shall be added:
7 The amount of value added for the approximate computation period of such juridical persons who make payment by approximate self-assessment in accordance with the provision of the proviso to paragraph 1 or paragraph 5 as those who compute the amount of value added by the addition method shall be the total sum of the income for an approximate computation period and the amounts of salaries, interests, land rents and house rents to be paid during the approximate computation period.
8 The income for an approximate computation period and the amounts of salaries, interests, land rents and house rents to be paid during the approximate computation period mentioned in the preceding paragraph shall be the amount computed in conformity with the provisions of Article 31-(2) paragraphs 2 and 3.
9 The number of months mentioned in paragraph 1 shall be computed in accordance with the calendar, disregarding a fraction of one month.
In the heading of Article 37, "Payment by Approximate Self-Assessment" shall be amended as "Approximate Payment or Payment by Approximate Self-Assessment" ;in the proviso to paragraph 1 of the same Article, "shall come down below one half" shall be amended as "will come down to or below seven-tenths" ;next to "for which the business was conducted in the same year" , "or will become such an amount as that on which it will be impossible to impose the value added tax as provided for in Article 34" shall be added;next to "obtained the approval of the governor of Do, Fu or prefecture" , ", with respect to those whose estimated amount will come down to or below seven-tenths," shall be added; "may make payment by approximate self-assessment" shall be amended as "may pay by an approximate self-assessment" , and next to "in the year concerned" , ", and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of the same Article, shall not be required to pay by approximate computation" shall be added.
In the main clause of paragraph 2 of the same Article, "an individual who was not required to pay the value added tax relating to the value added in the previous year," shall be amended as "an individual who did not pay by self-assessment or was not required to pay by self-assessment the value added tax relating to the amount of value added for the preceding calendar year by May 31 or September 30 or each year" ; "make payment by approximate self-assessment" shall be amended as "pay by an approximate self-assessment" ; "an amount obtained by reducing the amount, paid" shall be amended as "an amount obtained by reducing the amount, required to be paid" ;and the proviso to the same paragraph shall be amended as follows: However, an individual, who, with regard to that part of the tax to be paid by an approximate self-assessment by May 31, has submitted, prior to May 31, an evidence enough to prove that the estimated amount of the value added in the year concerned will down to or below seven-tenths of the amount of taxable basis relating to the amount to be paid by an approximate self-assessment or will become such an amount as that on which it will be impossible to impose the value added tax under the provision of Article 34 and has obtained the approval of the governor of Do, Fu or prefecture, with respect to those whose estimated amount will come down to or below seven-tenths, may pay by an approximate self-assessment an amount equivalent to one-third of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned, and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of the same Article, shall not be required to pay by approximate self-assessment;and an individual, who, with regard to that part of the tax to be paid by approximate selfassessment by September 30, has submitted, prior to September 30, an evidence enough to prove that the estimated amount of the value added in the year concerned will become down to or below seven-tenths of the amount of taxable basis relating to the amount to be paid by approximate self-assessment or will become such an amount as that on which it will be impossible to impose the value added tax under the provision of Article 34 and has obtained the approval of the governor of Do, Fu or prefecture, with respect to those whose estimated amount will come down to or below seventenths, may pay by an approximate self-assessment an amount obtained by reducing the amount, which was required to be paid by approximate self-assessment as pertaining to the period up to May 31, from the amount equivalent to two-thirds of the value added tax amount computed on the taxable basis of the estimated amount of the value added in the year concerned, and in the case of those whose estimated amount will become such an amount as that on which it will be impossible to impose the value added tax under the provision of Article 34, shall not be required to pay by approximate self-assessment.
In paragraph 6 of the same Article, "An in-dividual who makes payment by approximate selfassessment in accordance with the provision of paragraph 1 or paragraph 2, shall" shall be amended as "An individual who makes an approximate payment or payment by an approximate self-assessment in accordance with the provision of paragraph 1 or an individual who makes payment by an approximate self-assessment in accordance with the provision of paragraph 2 shall, in conformity with the form as provided for by the Local Finance Commission Regulation," ; "the tax to be paid by approximate self-assessment" shall be amended as "the tax to be paid by approximate computation or by approximate self-assessment" ;and "a return of approximate payment by self-assessment" shall be amended as "a written approximate payment or an approximate return" .
The following one paragraph shall be added to the same Article:
7 The number of months mentioned in paragraph 1 shall be computed in accordance with the calendar, disregarding a fraction of one month.
In Article 38 paragraph 2, next to "the returns which shall be filed to the governor of Do, Fu or prefecture where the office or place of work is located shall" , ", in conformity with the form as provided for by the Local Finance Commission Regulation," shall be added; "who makes payment by approximate self-assessment under the preceding Article, amount of the value added tax and tax paid by approximate self-assessment" shall be amended as "who was required to make approximate payment or payment by an approximate self-assessment under the preceding Article, the amount of value added, amount of the value added tax and the amount of tax required to be paid by approximate computation or by approximate self-assessment" ;and "house rents paid" shall be amendded as "house rents to be paid" .
In paragraph 3 of the same Article, "paid by approximate self-assessment" shall be amended as "required to be paid by approximate computation or by approximate self-assessment" .
In the heading of Article 39, next to "Payment by Amended Self-Assessment" ; "or Payment by Amended Approximate Self-Assessment" shall be added;in the same Article, "the provision of Article 35 or the preceding paragraph" shall be amended as "the provision of Article 35 to the preceding Article inclusive" ;next to "who has filed returns" , "or approximate returns" shall be added; "without delay," shall be amended as "without delay, in conformity with the form as provided for by the Local Finance Commission Regulation," ;and next to "the amended returns" , "or the amended approximate returns" shall be added.
In Article 40 paragraph 1, "or amended return or approximate return which the juridical person shall file in accordance with the provision of the preceding Article" shall be amended as ", written approximate payment or approximate return under the provisions of Article 36, or amended return or amended approximate return which the juridical person shall file in accordance with the provision of the preceding Article" .
In paragraph 4 of the same Article, "returning" shall be amended as "returning or approximate returning, or amended returning or amended approximate returning" .
In the heading of Article 43, "Payment by Approximate Self-Assessment" shall be amended as "Approximate Payment, Payment by Approximate Self-Assessment or Amended Payment by Approximate Self-Assessment" ;and in paragraph 1 items (3) and (4) of the same Article, "the approximate payment return" shall be amended as "the written approximate payment or approximate return" .
The following two items shall be added to the same paragraph of the same Article:
(5) In cases where a false entry is made in the amended approximate return to be filed by the juridical person in accordance with the provision of Article 39 and where it has been filed, a representative, agent, employee or other worker of the juridical person who has committed the act of violation;
(6) Any person who has filed an amended approximate return to be filed by an individual in accordance with the provision of Article 39, by making false entry therein.
In the heading of Article 44, "Return of Approximate Payment" shall be amended as "Written Approximate Payment, Approximate Return, etc." ;and in paragraph 1 of the same Article, "the payers of the value added tax have failed, without justifiable reason, to file the approximate payment returns to be filed in accordance with the provision of Article 36 paragraph 6 or Article 37 paragraph 6" shall be amended as "a person who conducts business has failed, without justifiable reason, to file the return to be filed in accordance with the provision of Article 35 paragraph 5 or Article 38 paragraph 4, or has failed, without justifiable reason, to file the written approximate payment, approximate return or the amended approximate return to be filed in accordance with the provision of Article 36 paragraph 6, Article 37 paragraph 6 or Article 39," .
In paragraph 3 of the same Article, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and the following one paragraph shall be added next to paragraph 2 as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 47 paragraph 1, "returns as provided for in Article 35 or Article 38" shall be amended as "returns or approximate returns as provided for in Article 35 to Article 38 inclusive" ; "the amended returns" shall be amended as "the amended returns or amended approximate returns (hereinafter referred to collectively as" amended returns "with respect to the value added tax)" ; "so returned or amended" shall be amended as "relating to the returning or the approximate returning concerned (hereinafter referred to collectively as" returning "with respect to the value added tax) or the amended returning or amended approximate returning concerned (hereinafter referred to collectively as" amended returning "with respect to the value added tax)" .
Note:The amendment to the part of paragraph 2 of the same Article is not necessary to be made owing to the fact that the English translation of the former provision of the same paragraph stated just the same provision which shall be amended so in the Japanese text.
In Article 48 paragraph 2, "Article 35 or Article 38" shall be amended as "Article 35 to Article 38 inclusive" .
In the heading of Article 49, "Paid by Self-Assessment" shall be amended as "Paid" ;and in paragraph 1 of the same Article, "in case where they make payment of the tax after the final date of payment provided for in Article 35 or Article 38, or where they pay by self-assessment the amount increased by revision as provided for in Article 39" shall be amended as "in cases where they pay their tax (including the amount of tax increased owing to the amendment as provided for in Article 39;hereinafter the same in this Article) after the final date for payment as mentioned in Article 35 to Article 38 inclusive" .
In paragraph 2 of the same Article, "with respect to the fact that the taxpayers failed to make payment of the tax by the final date for payment as provided for in Article 35 or Article 38, or that it has become necessary to make amended return as provided for in Article 39 or that he has failed to make approximate payment by the final date for payment as provided for in Article 36 or Article 37" shall be amended as "with respect to the fact that the taxpayers failed to pay their tax by the final date for payment as mentioned in Article 35 to Article 38 inclusive" .
Note:The amendment to the provision of Article 51 paragraph 1 in the English translation is not necessary.(The amendment in the Japanese text is only to remove a misprinted comma.)
In Article 52 paragraph 2, next to "the first day" , "(the day after the lapse of twenty days from the day of establishment with respect to a juridical person newly established or from the day of commencement of business with respect to an individual who commenced business in the middle of the year concerned)" shall be added.
In paragraph 5 of the same Article, "when the fact that the person who has obtained the approval of the governor of Do, Fu or prefecture for the filing of the blue return is" shall be amended as "when the person who has obtained the approval of the governor of Do, Fu or prefecture for the filing of the blue return is considered not conforming to the designation as provided for in the preceding paragraph or when he has not filed the return as provided for in Article 35 to Article 38 inclusive by the final date for filing or when the fact that the books and documents to the maintained by him are" ; "or the fact" shall be amended as ", or the fact" ;and "when the fact occurred" shall be amended as "when the causes concerned occurred" .
In Article 53, next to "Article 30" , "or Article 31-(2)" shall be added.
In Article 54 paragraph 1, "makes the payment by self-assessment of the value added tax in accordance with the provision of Article 35, Article 38 or Article 39, or makes payment by approximate self-assessment of the value added tax in accordance with the provision of Article 36 or Article 37," shall be amended as "makes the payment by self-assessment, approximate payment, payment by approximate self-assessment, payment by amended self-assessment or payment by amended approximate self-assessment of the value added tax in accordance with the provisions of Article 35 to Article 39 inclusive," ;and "or make the approximate payment by approximate self-assessment of it," shall be amended as ", approximate payment, payment by approximate self-assessment, payment by amended self-assessment or payment by amended approximate self-assessment" .
In paragraph 3 of the same Article, "or approximate payment return as provided for in Article 35" shall be amended as ", written approximate payment or approximate return as provided for in Article 35" ; "the return or approximate payment return as provided for in Article 37" shall be amended as "the written approximate payment, approximate return or return as provided for in Article 37" ; "the business of manufacturing, electricity supply, gas supply, motor highways, canals, wharves, mooring and cargo unloading," shall be amended as "the business of electricity supply, gas supply, local railways and street-car-lines among the transportation business, and of ware-housing," ;and "the amount of salaries of the employees" shall be amended as "the number of employees" .
In paragraph 4 of the same Article, "the amount of salaries of employees shall be the total amount of salaries of employees paid during the period for the computation of the taxable basis" shall be amended as "the number of employees shall be the nmuber obtained by summing up the number of employees as of the end of each month which belongs to the period for the computation of the taxable basis" ;and in paragraph 5 of the same Article, "every month during the period for computation of taxable basis" shall be amended as "each month which belongs to the period for the computation of taxable basis" .
The following two paragraphs shall be added to the same Article:
6 With respect to the application of the provision of paragraph 3 in the cases where a juridical person or an individual conducts the business of electricity supply, gas supply, local railways and street-car-lines among the transportation business, and of warehousing with other business together by establishing offices or places of work in two or more Do, Fu and prefectures, the amount of value added of the business of the juridical person or individual concerned shall be divided by the method of division provided for concerning the main business among those businesses.
7 Necessary matters concerning the division of the amount of value added shall be provided for by the Local Finance Commission Regulations, excepting those as provided for by this Law.
Next to Article 57, in Part 3, the following one Article shall be added:
(Definition of Governor of Do, Fu or Prefecture where the Main Office or Place of Work is Located in the Case of an Alien Corporation)
Article 57-(2). With respect to the application of the provisions of Article 31-(3) paragraph 3, the latter part of Article 35 paragraph 1, Article 52 paragraph 1, Article 54 paragraph 2, Article 55 paragraphs 1 to 4 inclusive and paragraph 6, Article 58 paragraph 2 and Article 74-(2) paragraph 2 to an alien corporation, the governor of Do, Fu or prefecture where the main office or place of work is located in these provisions, shall mean the governor of Do, Fu or prefecture where the office or place of work in which the person responsible for the management of the business conducted within the enforcement area of this Law mainly works is located.
In Article 58 paragraph 4, "the preceding paragraph" shall be amended as "paragraph 3" ;the same paragraph shall be made paragraph 5;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 3, the following one paragraph shall be added as paragraph 4:
4 The filing of the objection under the provisions of paragraphs 1 to 3 inclusive shall be made in writing.
In Article 61 paragraph 1, "the National Tax Collection Law (Law No.31 of 1897)" shall be amended as "the National Tax Collection Law" ;in paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;in paragraph 9, "the value added tax which the taxpayers shall pay by approximate self-assessment" shall be amended as "the value added tax which the taxpayers shall pay by approximate computation or by approximate self-assessment" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The following proviso shall be added to Article 70:
However, with respect to the juridical person who was dissolved prior to December 31, 1951 and whose liquidation is not completed, the provision of this Section shall not apply.
The following one paragraph shall be added to Article 71:
4 The tax rate which shall apply in the case of computation of the amount of tax corresponding to the enterprise tax under paragraph 1 shall be the tax rate of the enterprise tax for the fiscal year 1951-52.
In the proviso to Article 72 paragraph 3, "a payment by approximate self-assessment" shall be amended as "a payment by approximate self-assessment" ;and the following one paragraph shall be added to the same Article:
4 Only with respect to the value added tax relating to the amount of value added for the business year to which January 1, 1952 belongs of a juridical person who conducts business, "the day preceding the first day (the day after the lapse of twenty days from the day of establishment with respect to a juridical person newly established or from the day of commencement of business with respect to an individual who commenced business in the middle of the year concerned) of the business year, the term for approximate counting or the term corresponding to either one, related to the return concerned" in Article 52 paragraph 2 shall read "December 31, 1951 (the day preceding the day after the lapse of twenty days from the day of establishment with respect to a juridical person newly established after December 10, 1951)" .
Note:The amendment to Article 73 paragraphs 1 and 2 is not necessary in the English translation.(The amendment is concerned only with the technical revision in the Japanese text.)
Next to Article 74, in Part 7, the following one Article shall be added:
(Handling of Fixed Assets Acquired Prior to the Day from Which the Provisions concerning the Value Added Tax Apply)
Article 74-(2). With respect to a juridical person or an individual who has obtained the approval for filing of blue returns in accordance with the provision of Article 52 paragraph 1 relating to the value added tax for the business year to which January 1, 1952 belongs or for the fiscal year 1952-53 (excluding the juridical person who is subject to the application of the provision of Article 31-(2) paragraph 1;hereinafter the same in this Article), in case there is such property acquired on or prior to the last day of the business year immediately preceding the business year to which January 1, 1952 belongs in the case of the juridical person or on or prior to December 31, 1951 in the case of the individual as that of which purchase price shall be counted in the amount of specific outlay under Article 30 paragraph 7, and when the depreciation provided for by the Corporation Tax Law or the Income Tax Law (Law No.27 of 1947) relating to the property concerned is admitted after either day, the amount obtained by dividing the amount which is obtained by adjusting the book value as of either day of the property concerned by the standard as provided for by Cabinet Order by the number of remaining duration year (in the case of the juridical person, the amount obtained by multiplying the amount, obtained by dividing by twelve the said amount, by the number of months of the business year of the juridical person concerned) shall be made the amount of specific outlay of the same paragraph, in computing the amount of value added for each business year or each calendar year. However, with respect to such amount as shall be counted in the amount of specific outlay under Article 30 paragraph 7 in each business year or each calendar year, an approval of the governor of Do, Fu or prefecture where the office or place of work is located shall be obtained in conformity with the procedures as provided for by the Local Finance Commission Regulation by the last day of the business year to which January 1, 1952 belongs in the case of the juridical person or by March 31, 1952 in the case of the individual.
2 In the case of the proviso to the preceding paragraph, when the juridical person or the individual concerned conducts business by establishing offices or places of work in two or more Do, Fu and prefectures, the approval mentioned in the proviso to the same paragraph shall be given by the governor of Do, Fu or prefecture where the main office or place of work is located. In this case, when the governor of Do, Fu or prefecture where the main office or place of work is located has given the approval, he shall notify it, without delay, to the governors of other Do, Fu and prefectures involved.
3 In the case where the property mentioned in paragraph 1 has been sold and when the amount of sale thereof is counted in the total amount of the sales under Article 30 paragraph 6, the amount obtained by deducting from the amount which is obtained by adjusting the book value in accordance with the provision of paragraph 1 the total sum of the amounts which were counted in the amount of specific outlay in accordance with the provision of the same paragraph shall be made the amount of specific outlay under paragraph 7 of the same Article in computing the amount of value added for the business year of the calendar year to which the day of the selling belongs.
In Article 83 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 99 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 102 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The following one Article shall be added next to Article 114:
(Scope of Non-imposition of the Amusement, Drinking and Eating Tax)
Article 114-(2). Do, Fu or prefecture shall not impose the amusement, drinking and eating tax on the drinking, eating and hotel charges incurred by infants, children or pupils in a hotel or similar facilities on the occasion of their educational trip made as a regular event of a school (meaning a school provided for in Article 1 of the School Education Law (excluding university)).
In Article 131 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 134 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The following one paragraph shall be added to Article 147:
2 The tax rate of each item of the preceding paragraph may be subdivided in conformity with the kinds of motor-cars enumerated in each item concerned by making the tax rate concerned the standard.
In Article 154 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 159 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 164 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 167 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 173 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 187 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 197 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 200 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 217 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraphs shall be made in writing.
In Article 222 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 227 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 230 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 242 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
In Article 243 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 245 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
In Article 246 paragraph 1, "shall be liable to penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both." shall be amended as "shall be liable to a fine or a minor fine not exceeding ten thousand yen." ;and the proviso to paragraph 2 of the same Article shall be deleted.
In Article 250 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 253 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 268 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 273 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 282 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 285 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
Article 292 item (2) to item (4) inclusive shall be amended as follows:
(2) Earned income: The earned income as provided for in Article 9 paragraph 1 item (5) of the Income Tax Law;
(4) Amount of total taxable income: The amount obtained by making deductions as provided for in each Article of Article 11-(3) to Article 12 inclusive of the Income Tax Law from the gross income;however, city, town or village may, in case there exists a special financial necessity, adopt the amount obtained by making only the deduction as provided for in Article 12 of the Income Tax Law from the gross income, in accordance with the provisions of by-law of the city, town or village concerned.
In item (5) of the same Article, "excluding the amount of the interest tax additionally payable in accordance with the provision of Article 55 paragraph 1 of the same law," shall be amended as "excluding the amount of the income tax collected in accordance with the provision of Article 2-(2) paragraph 2 of the Special Taxation Measures Law (Law No.15 of 1946), the amount of the interest tax additionally payable in accordance with the provision of Article 55 paragraph 1 of the Income Tax Law," ;next to "the amount of the interest tax additionally payable in accordance with the provision of paragraph 6 of the same Article," , "the amount of the interest tax to be paid additionally in accordance with the provision of Article 56 of the same Law" shall be added;and next to "the amount of the non-filing additional tax collected in accordance with the provision of paragraph 3 of the same Article," , "the amount of the withholding additional tax to be collected in accordance with the provision of paragraph 4 of the same Article," shall be added.
In item (6) of the same Article, "(Law No.28 of 1947)" shall be deleted.
Item (7) of the same Article shall be amended as follows:
(7) Dependent relative: The spouse or other relative who is co-living with a taxpayer of the inhabitant's tax and whose gross income is not more than fifteen thousand yen;in this case, when there are two or more taxpayers, the person shall be the dependent relative of any one of the taxpayers, as provided for by Local Finance Commission Regulations.
Next to item (9) of the same Article, following four items shall be added:
(10) Widow: A woman who has not married after her being divorced or the death of her spouse, or a wife whose husband is missing, and who has a dependent relative;
(11) Amount of the Corporation Tax: Such an amount of the corporation tax (excluding those imposed on reserve fund) to be paid in accordance with the provisions of the Corporation Tax Law as that obtained by adding the amount of the income tax which shall be deducted in accordance with the provision of Article 10 of the same Law, excluding the amount of interest tax to be paid additionally in accordance with the provision of Article 42 paragraph 1 of the same Law, the amount of interest tax to be collected additionally in accordance with the provision of paragraph 6 of the same Article, the amount of the negligence additional tax to be collected in accordance with the provision of Article 43 paragraph 1 of the same Law, the amount of non-filing additional tax to be collected in accordance with the provision of paragraph 2 of the same Article, the amount of the heavy additional tax to be collected in accordance with the provision of Article 43-(2) paragraph 1 or paragraph 2 of the same Article, and the amount of the delinquent additional tax to be collected in accordance with the provision of Article 9 paragraph 3 of the National Tax Collection Law;
(12) Per income rate: The inhabitant's tax imposed with the amount of income tax, the amount of total taxable income or the amount obtained by deducting the amount of income tax from the amount of total taxable income (hereinafter referred to collectively as "the amount of income tax, etc." ) as its taxable basis, or the inhabitant's tax imposed with the amount of corporation tax as its taxable basis;
(13) Per capita rate: The inhabitant's tax imposed on the basis of an amount of an even rate.
Article 293 shall be amended as follows:
Article 294 and Article 295 shall be amended as follows:
(Taxpayers, etc. of the Inhabitant's Tax)
Article 294. The inhabitant's tax shall be imposed on persons falling under items (1) and (3) in terms of the total of amounts of per capita rate and per income rate, and on persons falling under items (2) and (4) in terms of an amount of per capita rate:
(1) Individual persons who have permanent residences in a city, town or village;
(2) Individual persons who have offices, places of work or residential houses in a city, town or village, but who have not permanent residences in that city, town or village;
(3) Juridical persons who have offices or places of work in a city, town or village;
(4) Incorporations or foundations which are not juridical person, having offices or places of work in a city, town or village and having nominated their representatives or administrators.
(Scope of Exemption of the Inhabitant's Tax for Individual Person)
Article 295. City, town or village may not impose the inhabitant's tax on the person who falls under any one of the following items:
(1) A person who had no income in the preceding year;
(2) A person who is receiving the livelihood aid under the provisions of the Livelihood Protection Law;
(3) A disable person, minor, a person of sixty-five or more years of age or a widow (excluding those who had a gross income over one hundred thousand yen in the preceding year).
2 City, town or village may not impose the per capita rate on co-living wives (excluding the case where the husbands are not obligated to pay the per capita rate).
In Article 296, next to "street block adjustment associations," shall be added "health insurance associations, federations of health insurance associations, national health insurance associations, juridical persons conducting the business of national health insurance, federations of national health insurance organizations, agricultural mutual aid associations, federations of agricultural mutual aid associations, fishing boats insurance associations, wooden vessels insurance associations, and associations (excepting joint enterprise cooperatives) or federations thereof, as provided for by Cabinet Order, under the Forest Law (Law No.43 of 1907), the Agricultural Cooperative Association Law (Law No.132 of 1947), the Consumer's Livelihood Cooperative Association Law (Law No.200 of 1948), the Fisheries Cooperative Association Law (Law No.242 of 1948) or the Smaller Enterprise, etc. Cooperative Law (Law No.181 of 1949)," ;and "and the unions and other organizations of the national personnel under the provisions of Article 98 of the National Public Service Law (Law No.120 of 1947)" shall be amended as ", the organizations of the national public service personnel under the provisions of Article 98 of the National Public Service Law (Law No.120 of 1947) and the organizations of the local public service personnel under the provisions of Article 54 of the Local Public Service Law (Law No.261 of 1950)" .
Article 297 shall be amended as follows:
(Definition of the Amount of Income Tax, etc.)
Article 297. The amount of income tax, etc. which are the taxable basis of the inhabitant's tax imposed on the persons mentioned in Article 294 item (1) shall be those computed in regard to the income of the preceding year in accordance with the provisions of the Income Tax Law which applied in the same year.
In the main clause of Article 298 paragraph 1, "item (1) or item (2)" shall be amended as "item (1) to item (3) inclusive" ; "the preceding two items" in item (3) of the same paragraph shall be amended as "the preceding three items" ;the same item shall be made item (4);and next to item (2), the following one item shall be added as item (3):
(3) Persons who are obligated to file the report on payment of salaries, and the special collectors;
In Article 302 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
Article 303 shall be amended as follows:
(Obligation of Returning of the Inhabitant's Tax)
Article 303. The person under Article 294 item (1) shall, as provided for by by-law of the city, town or village concerned, file a return not later than April 30 each year with the mayor of the city, town or village where his permanent residence as of January 1 is located stating the gross income and the amount of income tax, etc. of the preceding year, the existence of the fact falling under the provisions of Article 295 and other necessary matters.
2 Persons under Article 294 item (2) to item (4) inclusive shall return the locality of their office, place of work or residential house owned as of January 1 to the mayor of the city, town or village concerned where it is located not later than April 30 each year.
3 Persons who fall under Article 294 item (1) and received the salaries, pay, wages, yearly allowances, annuities, pensions, bonuses and other compensations of similar nature (hereinafter collectively referred to as "salaries" ) during the preceding year shall, in accordance with the provisions of the by-law of the city, town or village concerned, file a return not later than February 10 each year with the mayor of the city town or village where his permanent residence as of January 1 is located, stating the amount of earned income, the amount of income tax which was collected at the time of receiving of the salaries during the same year, the existence of the facts falling under the provisions of Article 295 and other necessary matters.
4 Persons who have filed the return mentioned in the preceding paragraph and did not receive any income other than the carned income during the preceding year shall not be required to file a return mentioned in paragraph 1.
In Article 304, "Article 294 paragraph 1 item (1)" shall be amended as "Article 294 item (1)" ;next to "under Article 294 paragraph 1 item (1) has" , "filed the return which he may file in accordance with the provision of Article 27 paragraph 1 of the Income Tax Law or has" shall be added; ", or notification of determination as provided for in Article 48 paragraph 5" shall be amended as "or notification of determination as provided for in Article 48 paragraph 5" ;and the day of the receipt of such notification "shall be amended as" the day of the filing of such return or receipt of such notification".
In Article 306 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
Article 307 and Article 308 shall be amended as follows:
(Obligation to File the Report on Payment of Salaries)
Article 307. Persons who pay salaries as of January 1 and are obligated to collect the income tax in accordance with the provision of Article 38 paragraph 1 of the Income Tax Law at the time of the payment of the salaries concerned shall describe the amount of salary income and the amount of income tax in the preceding year and other necessary matters concerning the persons who are receiving the payment of salaries in the report on the payment of salaries prepared by each city, town or village where the permanent residence as of January 1 of the persons who are receiving the payment of salaries concerned is located, and file it with the mayor of the city, town or village concerned in accordance with the provisions of the Local Finance Commission Regulation not later than February 10.
(Exception to the Final Date for Filing of the Report on Payment of Salaries relating to the Earned Income for the Year 1950)
Article 308. With respect to the filing of the report on payment of salaries relating to the earned income for the year 1950, in the preceding Article, "January 1" shall read "April 1, 1951" and "February 10" shall read "April 20, 1951" .
In the heading of Article 309, "a Copy of the Withholding Certificate, etc." shall be amended as "Report on Payment of Salaries" ;in the same Article, "a copy of the withholding certificate, etc." shall be amended as "the report on payment of salaries" ;and "containing entries different from those in the withholding certificate, etc. submitted to the national government" shall be amended as "containing false entries" .
Article 310 shall be amended as follows:
(Obligation to Attach the Withholding Certificate or its Copy)
Article 310. The person who is obligated to file the return relating to the earned income in accordance with the provision of Article 303 paragraph 3 shall attach the withholding certificate to be delivered in accordance with the provision of Article 62 paragraph 1 of the Income Tax Law or its copy to the return concerned.
In the heading of Article 311, "the Inhabitant's Tax Imposed on a Per Capita Basis" shall be amended as "the Per Capita Rate" ;in paragraph 1 of the same Article, "the inhabitant's tax imposed on a per capita basis" shall be amended as "tax of the per capita rate" ; "Article 294 paragraph 1 item (1)" shall be amended as "Article 294 item (1)" ; "item (3) of the same paragraph of the same Article" shall be amended as "item (3) or item (4) of the same Article" ; "Article 294 paragraph 1 item (3)" shall be amended as "Article 294 item (3) or item (4)" ; "800 yen" shall be amended as "700 yen" ; "600 yen" shall be amended as "500 yen" ;and "400 yen" shall be amended as "300 yen" ;in paragraph 2 of the same Article, "Article 294 paragraph 1 item (1)" shall be amended as "Article 294 item (1)" ; "1,000 yen" shall be amended as "900 yen" ; "750 yen" shall be amended as "650 yen" ; "500 yen" shall be amended as "400 yen" ;and "item (3) of the same paragraph of the same Article" shall be amended as "item (3) or item (4) of the same Article" .
In the heading of Article 312, "the Inhabitant's Tax Imposed on a Per Capita Basis" shall be amended as "the Per Capita Rate" ;in the main clause of the same Article, "the inhabitant's tax imposed on a per capita basis to the person concerned" shall be amended as "the per capita rate imposed on the person concerned" ;and item (1) of the same Article shall be amended as follows:
(1) A person who has two or more dependent relatives who are obligated to pay the per capita rate, and the dependent relatives concerned;
Items (2) and (4) of the same Article shall be deleted;and item (3) shall be made item (2).
In the heading of Article 313, "the Inhabitant's Tax with the Amount of Income Tax or other Factors as its Taxable Basis" shall be amended as "Per Income Rate" ;and the following three paragraphs shall be added to the same Article:
4 The tax rate in the case of the preceding two paragraphs may be fixed so that the amount of per income rate may increase gradually in proportion to the amount of taxable basis under the provision of each paragraph concerned.
5 The standard rate of the inhabitant's tax imposed with the amount of the corporation tax as its taxable basis (hereinafter referred to as "per corporation tax rate" ) shall be fifteen-hundredths. In cases where the tax is imposed in excess of the standard rate, however, the rate shall not exceed sixteen-hundredths.
6 The rate of the per corporation tax rate shall be the rate as of the last day of the period for computation of the taxable basis of the amount of corporation tax as provided for in Article 321-(8).
Article 314 shall be amended as follows:
(Application of the Provisions of this Law relating to the Inhabitant's Tax for the Fiscal Year 1951-52)
Article 314. Only with respect to the inhabitant's tax for the fiscal year 1951-52, the provisions listed in the middle column of clauses of the respective paragraphs of the following table shall respectively read the provisions listed in the right column:
Article |
Provision to be Read |
Provision to Read |
Article 303 paragraph 1 |
January 1 |
April 1, 1951 |
Article 303 paragraph 2 |
January 1 |
April 1, 1951 |
Article 303 paragraph 3 |
{February 10 each year |
April 20, 1951 |
April 1, |
{January 1 1951 |
Article 315 item (1) |
The final return mentioned in Article 26 paragraph 1 of the Income Tax Law |
The final return mentioned in Article 26 paragraph 1 of the Income Tax Law before amendment by the Law for Partial Amendment to the Income Tax Law, (Law No.63 of 1951)(referred to as "the pre-amendment Income Tax Law" ;hereinafter the same in this Article) or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law |
Article 315 item (2) |
The revised final return mentioned in Article 27 paragraph 1 of the Income Tax Law |
The revised final return or the agricultural revised final return mentioned in Article 27 paragraph 1 of the pre-amendment Income Tax Law |
Article 318 |
January 1 of the year to which the first day of the fiscal year concerned belongs |
April 1, 1951 |
Article 321-(4) paragraph 1 |
April 15 of the same year |
June 15, 1951 |
Article 321-(5) paragraph 1 |
{April 15 |
June 15, 1951 |
{One-twelfth |
One-tenth |
Article 321-(5) paragraph 2 |
{April 15 |
June 15 |
{April |
June |
In Article 315 item (1), "or the agricultural final return mentioned in Article 26-(2) paragraph 1 of the same Law" shall be deleted;in item (2) of the same Article, "or the agricultural revised final return" shall be deleted;item (3) of the same Article shall be made item (4);and the following one item shall be added next to item (2) as item (3):
(3) In cases where the person who shall collect the income tax, to be imposed on the person who is not required to file, in accordance with the provision of the main clause of Article 26 paragraph 2 of the Income Tax Law, the final return as provided for in paragraph 1 of the same Article, in accordance with the provision of Article 38 paragraph 1 or Article 40 of the same Law has failed to collect it or where the amount of income tax collected is considered too low.
Article 318 and Article 319 shall be amended as follows:
(Date for Imposition of the Inhabitant's Tax)
Article 318. The date for imposition of the inhabitant's tax (excluding the per corporation tax rate) shall be January 1 of the year to which the first day of the fiscal year concerned belongs.
(Method of Collection of the Inhabitant's Tax)
Article 319. The collection of the inhabitant's tax shall be made by means of ordinary collection except for the case where the collection is made by means of the special collection in accordance with the provision of Article 321-(3) or the case where it is made by means of the payment by self-assessment in accordance with the provisions of Article 321-(8)(including the case where the provisions of Article 321-(10) apply).
Next to the same Article, the following one Article shall be added:
(Procedure for Ordinary Collection of the Inhabitant's Tax)
Article 319-(2). The tax bills to be delivered to taxpayers shall, in the case where the inhabitant's tax is to be collected by means of the ordinary collection, contain the amount obtained by deducting the amount of tax collected by the special collection under Article 321-(4) paragraph 1 (in the case where two or more special collectors are caused to collect, the total sum thereof;hereinafter the same in paragraph 2) from the total amount of per income rate and per capita rate and the basis of the computation of those amounts with respect to those relating to individual persons, and the amount of per capita rate with respect to those relating to juridical persons.
2 Among tax bills mentioned in the preceding paragraph, those which are related to the taxpayers who are obligated to pay the inhabitant's tax to be collected by means of special collection shall, in cases where the taxpayers concerned have become not subject to the collection of the inhabitant's tax by means of special collection owing to the fact that they receive no more salaries in the middle of the fiscal year concerned and other facts, contain additionally the fact that such an amount of tax collected by special collection under Article 321-(4) paragraph 1 as has become not subject to the collection by means of the special collection shall be collected by means of the ordinary collection.
3 The tax bills mentioned in paragraph 1 shall be delivered to the taxpayers by the day ten days before the final date for payment at the latest.
Article 320 shall be amended as follows:
(Period for Payment of the Inhabitant's Tax relating to Ordinary Collection)
Article 320. The period for payment of the inhabitant's tax to be collected by means of the ordinary collection shall be fixed by the by-law of the city, town or village concerned at a certain period in the months of June, August, October and January (in the case where only per capita rate is imposed, June) in regard to individual persons and at a certain period in the month of June in regard to juridical persons. However, the period may be fixed differently in case there exist special circumstances.
In Article 321 paragraph 3, "0.5 per cent" shall be amended as "multiplying one-hundredth" .
Next to the same Article, the following fourteen Articles shall be added:
(Alteration or Determination of Amounts of Imposition of the Inhabitant's Tax concerning Ordinary Collection and the Collection of Arrearage Charge on those Amounts)
Article 321-(2). The mayor of city, town or village shall, in cases where the return as provided for in Article 304 has been made with respect to the inhabitant's tax to be collected by means of the ordinary collection or where he has inspected the papers relating to the revision or determination of the income tax in accordance with the provision of Article 325 and where he considers that it is necessary to alter the tax amount imposed or to impose the inhabitant's tax which should have been imposed, collect immediately the shortage of tax amount (meaning the shortage of tax amount after the alteration or the tax amount which should have been imposed;hereinafter the same in this Article) additionally, except the cases where the inhabitant's tax has been already imposed by applying the provision of Article 315 or Article 316.
2 In the case of the preceding paragraph, tax official of a city, town or village shall collect an amount obtained by dividing the shortage of tax amount by the number of periods for payment up to the day of determination additionally with the amount of the arrearage charge corresponding to the amount, if the shortage of tax amount concerned is one hundred yen or more, computed by multiplying it by a rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any) according to the period from the day following each final date for payment mentioned in Article 320 (in cases where the postponement of the final date for payment has been made in accordance with the provision of Article 322, the final date for payment so postponed) to the day of payment. However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.
3 The mayor of city, town or village may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, in cases where he considers that there exists an inevitable cause for the taxpayers having been subjected to the additional collection of the shortage of tax amount in accordance with the provision of paragraph 1.
(Special Collection of the Inhabitant's Tax)
Article 321-(3). City, town or village may, in cases where the taxpayers are those who received the payment of salaries during the year preceding the year to which the first day of the fiscal year concerned belongs and who are receiving the payment of salaries on the same day, collect the whole or a part of the inhabitant's tax to be imposed on the taxpayers concerned by means of the special collection.
(Designation, etc. of the Special Collector)
Article 321-(4). City, town or village shall, in cases where it intends to collect the inhabitant's tax by means of the special collection in accordance with the provision of the preceding Article, designate, in accordance with the provisions of by-law of the city, town or village concerned, the persons who are obligated to collect and pay the income tax at the time of paying salaries in accordance with the provision of Article 38 paragraph 1 of the Income Tax Law as the special collector from among those who are paying salaries to the taxpayers under the same Article as of the first day of the fiscal year concerned (including those who are paying salaries in other city, town or village), and cause them to collect it. In this case, the mayor of the city, town or village concerned shall notify the special collector concerned and the taxpayer concerned through him by April 15 of the same year to the effect that he intends to collect the total sum of the amount of per income rate relating to the earned income paid to the taxpayer concerned during the year preceding the year to which the first day of the fiscal year concerned belongs and the amount of per capita rate (referred to as "the amount of tax of special collection" ;hereinafter the same with respect to the inhabitant's tax) by means of the special collection.
2 In the case of the preceding paragraph, when there are two or more persons who are paying salaries to one taxpayer, city, town or village shall designate the whole or a part of those persons as the special collector by the by-law of the city, town or village concerned. In this case, when it has designated two or more persons as the special collector, it may cause them to collect the amount of tax of special collection, dividing the above amount in proportion to the amount of salaries which those persons shall pay respectively during the fiscal year concerned.
(Obligation, etc. of Delivery of the Amount of Tax of Special Collection)
Article 321-(5). The special collector under the preceding Article shall, in cases where he has received the notification by April 15 in accordance with the provisions of the preceding Article, be obligated to collect every month the amount of one-twelfth of the amount of tax of special collection relating to the notification concerned (hereinafter referred to as "amount per month" ) at the time of the payment of salaries, and to deliver it to the city, town or village concerned by 10th of the month following the month of collection.
2 The special collector under the preceding paragraph shall not, in cases where the taxpayer of the inhabitant's tax relating to the amount of tax of special collection to be collected by the special collector in accordance with the provision of the preceding Article comes not to receive the payment of salaries from the special collector concerned, be obligated to collect and deliver the amount per month of and after the month following the month to which the day on which the cause occurred belongs (in cases where the day on which the cause occurred is prior to April 15 of the fiscal year concerned, April).
3 In the case of the preceding paragraph, the special collector shall file the report containing the name of the taxpayer who has come not to receive the payment of salaries, the total sum of the amounts per month which have been already collected out of the amount of tax of special collection relating to the person concerned and other necessary matters in conformity with the form as fixed by the Local Finance Commission Regulation to the mayor of city, town or village to which the payable collections relating to the special collection concerned shall be delivered by 10th of the month following the month to which the day on which the cause mentioned in the preceding paragraph occurred belongs.
4 In cases where a person who is paying salaries in other city, town or village has been designated as the special collector in accordance with the provisions of the preceding Article, the special collector concerned shall deposit the payable collections to be delivered by him to such bank or other financial institutions (including post offices) located in other city, town or village concerned as has been designated by the city, town or village concerned and has been notified to the special collector concerned. In this case, the time when the special collector concerned has deposited to the financial institution relating to the notification concerned shall be considered the time of the delivery of the payable collections to the city, town or village concerned.
(Alteration of the Amount of Tax of Special Collection)
Article 321-(6). The mayor of city, town or village shall, after he has notified the amount of tax of special collection in accordance with the provision of Article 321-(4) paragraph 1, in cases where he has found that there are errors about the amount of tax of special collection concerned and in other cases where it is necessary to alter that amount, alter immediately the amount of tax of special collection concerned and notify the special collector concerned and the taxpayer concerned through him to that effect.
2 In cases where the special collector has received the notification mentioned in the preceding paragraph, the amount per month to be collected on and after the month to which the day of the receipt of the notification belongs shall be decided by the mayor of city, town or village concerned on the basis of the amount altered in accordance with the provision of the preceding paragraph.
(Transfer into the Amount of Tax of Ordinary Collection)
Article 321-(7). In cases where a taxpayer of the inhabitant's tax has become not subject to the collection of the inhabitant's tax by means of the special collection in consequence of the fact that he receives no more the payment of salary and of other facts, the amount of tax corresponding to the amount which has come not to be subject to the collection by means of the special collection shall be collected by means of the ordinary collection in each period for payment in case there exists the period for payment as mentioned in Article 320 which comes on and after the day on which the said amount of tax has come not to be collected by means of the special collection, or shall be collected immediately in case there exists no period for payment as mentioned in the same Article which comes on and after the said day.
2 With respect to a taxpayer of the inhabitant's tax relating to the amount of tax of special collection altered by the provision of paragraph 1 of the preceding Article, in cases where the amount of tax of special collection which has already been delivered to the city, town or village concerned by the special collector exceeds the amount of tax of special collection to be collected from the taxpayer concerned (including the case where there exists no amount of tax of special collection to be collected), the amount of tax paid in excess or by mistake concerned shall be refunded to the taxpayer concerned in accordance with the instance of the provision of Article 17. However, when there is an outstanding imposition of the local body relating to the taxpayer concerned, the amount may be appropriated to such outstanding imposition. In this case, the provision of Article 17 shall not apply to the special collector concerned.
(Payment by Self-Assessment of Per Corporation Tax Rate)
Article 321-(8). A juridical person who is obligated to file a return relating to the corporation tax in accordance with the provision of Article 18 paragraph 1, Article 19 paragraph 1 or Article 20 paragraph 1 of the Corporation Tax Law shall, in conformity with the form as provided for by the Local Finance Commission Regulation, file a return containing the amount of the corporation tax relating to the return concerned, the amount of the per corporation tax rate computed by making the said amount its taxable basis and other necessary matters, with the mayor of a city, town or village where the office or place of work owned during the computation period of the taxable basis of the amount of the corporation tax (in the case of the amount of the corporation tax relating to the return mentioned in the main clause of Article 19 paragraph 1 of the Corporation Tax Law, during the period of six months from the day of commencement of the business year concerned;hereinafter the same with respect to the per corporation tax rate) is located by the final date for filing of the return concerned, and shall pay the said amount of per corporation tax rate so returned.
2 A juridical person who is obligated to file a return on the corporation tax in accordance with the provision of Article 21 paragraph 1 of the Corporation Tax Law shall, in conformity with the form as provided for by Local Finance Commission Regulation, file a return containing the amount of the corporation tax relating to the return concerned, the amount of per corporation tax rate computed by making the said amount its taxable basis and other necessary matters, with the mayor of a city, town or village where the office or place of work owned during the computation period of the taxable basis of the amount of the corporation tax is located by the final date for filing of the return concerned, and shall pay the said amount of per corporation tax rate so returned (in cases where there is such an amount of per corporation tax rate relating to the computation period of the taxable basis concerned as its payment has already been determined, the amount obtained by making a deduction of the said amount).
3 A juridical person who is not obligated to pay the corporation tax and is obligated to file a return relating to the corporation tax as provided for by the Corporation Tax Law mentioned in the preceding two paragraphs shall file a return relating to per corporation tax rate in conformity with the provisions of the respective paragraphs concerned.
4 A juridical person mentioned in the preceding three paragraphs shall, in cases where he has filed an amended return on the corporation tax as provided for in Article 24 paragraph 1 or paragraph 2 of the Corporation Tax Law or where he has received the notification of the revision or determination under the provision of Article 32 of the same Law, file, in conformity with the form as provided for by the Local Finance Commission Regulation, the return containing the amount of the corporation tax after the amended returning, revision or determination concerned, the amount of per corporation tax rate computed by making the said amount its taxable basis and other necessary matters with the mayor of a city, town or village where the office or place of work owned during the computation period of the taxable basis of the amount of the corporation tax is located by the day on which the payment of the amount of the corporation tax which has increased in consequence of the amended returning concerned or the amount of the corporation tax to be collected in accordance with the provision of Article 33 of the same Law shall be made, and shall pay the said amount of per corporation tax rate so returned (in cases where there is such an amount of per corporation tax rate relating to the computation period of the taxable basis concerned as its payment has already been determined, the amount obtained by making a deduction of the said amount).
(Offense relating to False Return concerning the Per Corporation Tax Rate)
Article 321-(9). In cases where the juridical person who is obligated to file a return on the corporation tax under the provision of the proviso to Article 19 paragraph 1 of the Corporation Tax Law or Article 20 paragraph 1 of the same. Law as provided for in paragraph 1 of the preceding Article has filed a return mentioned in paragraph 1 of the preceding Article or a return mentioned in paragraph 4 of the same Article relating to the said return by making false entries, a representative, agent, employee or other worker of the juridical person who has committed the violation shall be liable to a penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen.
2 In cases where a representative, agent, employee or other worker of the juridical person has committed the violation under the preceding paragraph relating to the business of the said juridical person, the juridical person shall be liable to the penalty of fine under the same paragraph, in addition to the punishment of the offender.
(Exception to the Taxable Basis, etc. of Per Corporation Tax Rate relating to the Amount of the Corporation Tax for the Business Year to which January 1, 1951 Belongs)
Article 321-(10). The taxable basis of per corporation tax rate relating to the amount of the corporation tax for the entire business year to which January 1, 1951 belongs of a juridical person whose business year commenced on or before December 31, 1950 shall, regardless of the provisions of Article 321-(8), be the amount obtained by multiplying the amount obtained by dividing the said amount of the corporation tax by the number of days of the period for the computation of the taxable basis of the said amount of the corporation tax, by the number of days of the period from January 1, 1951 to the last day of the period for the computation of the taxable basis of the said amount of the corporation tax.
2 In cases where the last day of the period for computation of the taxable basis of the amount of the corporation tax as provided for in Article 321-(8) comes on or before March 31, 1951, the rate of tax of per corporation tax rate relating to the amount of the corporation tax concerned shall, regardless of the provision of Article 313 paragraph 6, be that as of April 1, 1951.
3 In cases where the final date for filing of a return and that for the payment as provided for in the respective paragraphs of Article 321-(8) come on or before May 31, 1951, the final dates shall, regardless of the provisions of the respective paragraphs concerned, be the same day.
(Revision and Determination of Per Corporation Tax Rate)
Article 321-(11). The mayor of a city, town or village may, when, in cases where the return under the provisions of Article 321-(8) has been filed, he has discovered by the investigation that the amount of the corporation tax relating to the returning concerned or the amount of per corporation tax rate computed by making the said amount its taxable basis is different from the amount of the corporation tax returned, returned after amendment, revised or determined in accordance with the provisions of the Corporation Tax Law (referred to as "the fixed amount of the corporation tax" ;hereinafter the same in this paragraph and paragraph 2) or from the amount of per corporation tax rate to be computed by making the said amount its taxable basis, or the number of employees to be taken as the standard of division of the fixed amount of the corporation tax as provided for in Article 321-(14) has been amended, revise them.
2 The mayor of a city, town or village may, in cases where the taxpayer has failed to file the return mentioned in the preceding paragraph, determine, by his investigation, the fixed amount of the corporation tax and the amount of per corporation tax rate to be returned.
3 The mayor of a city, town or village shall, in cases where he has revised or determined in accordance with the provisions of the preceding two paragraphs, notify it to the taxpayer without delay.
(Collection of Shortage of the Amount of Per Corporation Tax Rate and the Arrearage Charge on Such Shortage)
Article 321-(12). In cases where a revision or determination has been made in accordance with the provision of paragraph 1 or paragraph 2 of the preceding Article, if there is a shortage of the tax amount (meaning the shortage of the tax amount due to revision or the amount of the tax as determined;hereinafter the same in paragraph 2), tax officials of a city, town or village shall collect it by fixing the final date for payment on the day after the lapse of one month from the day on which the notification mentioned in paragraph 3 of the same Article has been made.
2 In the case of the preceding paragraph, the amount of the shortage shall be additionally collected with the amount of an arrearage charge equivalent to the amount computed by multiplying the shortage by a rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if such shortage is one hundred yen or more, according to the period from the day following the final date for payment as mentioned in Article 321-(8) paragraph 1 or paragraph 2 (in the case where there exists a shortage with respect to per corporation tax rate relating to the return as provided for in paragraph 4 of the same Article, the final date for payment as mentioned in paragraph 1 or paragraph 2 of the same Article, and in the case where the provisions of Article 321-(10) apply, the final date for payment as provided for in paragraph 3 of the same Article;and further in the case where the final date for payment has been postponed in accordance with the provision of Article 322, the final date for payment so postponed) to the day of payment. However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.
(Payment by Self-Assessment of Per Corporation Tax Rate of Juridical Persons Having Offices or Places of Work in Two or More Cities, Towns and Villages)
Article 321-(13). A juridical person who has offices or places of work in two or more cities, towns and villages shall, in cases where he makes the payment by self-assessment of per corporation tax rate in accordance with the provisions of Article 321-(8)(including the case where the provisions of Article 321-(10) apply divide among the cities, towns and villages involved the amount of his corporation tax and compute the amount of per corporation tax rate for each city, town or village involved by taking the amount so divided as its taxable basis and pay it by self-assessment and, at the same time, state on the return to be filed with the mayors of cities, towns and villages involved, in accordance with the provisions of the Local Finance Commission Regulation, the amount of corporation tax, the basis of the computation concerning its division and other necessary matters.
2 The division under the provision of the preceding paragraph shall be made, with respect to the office or place of work within the area of each city, town or village owned during the period for the computation of the taxable basis of the amount of corporation tax as provided for in Article 321-(8), by dividing the amount of the corporation tax proportionately to the number obtained by summing up the number of employees as of the last day of each month belonging to the period concerned.
(Amendment of Division of the Amount of the Corporation Tax of Juridical Persons Having Offices of Places of Work in Two or More Cities, Towns and Villages)
Article 321-(14). In the case of the preceding Article, when the number of employees to be taken as the basis of the division of the amount of corporation tax divided to each city, town or village involved which is stated on the return is different from the fact, the mayor of city, town or village where the main office or place of work of the juridical person concerned is located shall amend it.
2 In the case of the preceding Article, the mayor of city, town or village involved who considers that the number of employees to be taken as the basis of the division of the amount of the corporation tax which is stated on the return is different from the fact, shall request the mayor of city, town or village mentioned in the preceding paragraph for an amendment thereof.
3 The mayor of city, town or village mentioned in paragraph 1 shall, in cases where he has received the request mentioned in the preceding paragraph, amend the number of employees which shall be the basis of division of the amount of corporation tax divided to each city, town or village involved in accordance with the provisions of the preceding Article, or render a decision to the effect that it is not necessary to amend the said number within thirty days from the day of its receipt.
4 The mayor of city, town or village mentioned in paragraph 1 shall, in cases where he has amended the number of employees to be taken as the basis of the division of the amount of corporation tax in accordance with the provision of the same paragraph or the preceding paragraph, or has rendered the decision to the effect that it is not necessary to amend it, notify, without delay, the mayor of city, town or village involved and the taxpayers concerned to that effect.
(Measures to be Taken When the Mayor of City, Town or Village Involved has Complaints)
Article 321-(15). The mayor of city, town or village involved may, in cases where he has complaints against the steps taken by the mayor of city, town or village under paragraph 1 of the preceding Article relating to the notification under paragraph 4 of the same Article, make application to request the decision to the governor of Do, Fu or prefecture (or to the Local Finance Commission, in the case where the cities, towns and villages involved are located in two or more Do, Fu and prefectures).
2 The governor of Do, Fu or prefecture or the Local Finance Commission shall, in cases where he or it has received the application mentioned in the preceding paragraph, render a decision within thirty days from the day of its receipt.
3 The governor of Do, Fu or prefecture or the Local Finance Commission shall, in cases where he or it has rendered the decision mentioned in the preceding paragraph, notify, without delay, the mayor of city, town or village involved and the taxpayers concerned to that effect.
4 The mayor of city, town or village who has complaints against the decision of the governor of Do, Fu or prefecture under the provision of paragraph 2 may file an appeal with the Local Finance Commission within thirty days from the day of the receipt of the notification mentioned in the preceding paragraph.
5 In cases where the notification under paragraph 3 has been dispatched by mail and the day of its arrival is not definitely known, the day after the elapse of four days from the day of dispatch shall be considered the day of its arrival. In this case, if the mayor of city, town or village is able to prove the day of its arrival, the day so proved shall be considered the day of its receipt.
6 In cases where the documents relating to the filing of an appeal under paragraph 4 are mailed, the number of days for the transportation by mail shall not be included in the period as mentioned in the same paragraph.
7 The Local Finance Commission shall, in cases where it has received the appeal under paragraph 4, make the determination within sixty days from the day of its receipt.
8 The Local Finance Commission shall, in cases where it has made the determination under the preceding paragraph, notify, without delay, the mayor of city, town or village involved to that effect.
9 The mayor of city, town or village involved may, in cases where he considers that there are illegality or error relating to the decision of the Local Finance Commission rendered in accordance with the provision of paragraph 2 or the determination of the Local Finance Commission made in accordance with the provision of paragraph 7, file a suit with the court within thirty days from the day of the receipt of the notification of the decision or determination concerned.
In Article 322, next to "those taxpayers" , "or special collectors" shall be added;and the following proviso shall be added to the same Article:
However, the period of postponement of the final date for payment for special collectors shall not exceed thirty days.
The following proviso shall be added to Article 323:
However, this shall not apply to the special collector.
In Article 324 paragraph 1, next to "the inhabitant's tax" , "(in regard to the per corporation tax rate, that which is computed by taking as the taxable basis the amount of corporation tax to be stated in the return for the per corporation tax rate, excluding such as is to be paid by returning as mentioned in Article 321 (8) paragraph 1 or returning relating to the said returning as mentioned in paragraph 4 of the same Article by the juridical person who is obligated to file, in accordance with the provision of Article 321 (8) paragraph 1 (including the case where the provisions of Article 321 (10) apply), a return for the corporation tax under the provision of the proviso to Article 19 paragraph 1 of the Corporation Tax Law or Article 20 paragraph 1 of the same Law)" shall be added.
In paragraph 2 of the same Article, "the amount of tax evaded as mentioned in the preceding paragraph" shall be amended as "the amount of tax evaded as mentioned in paragraph 1 or the amount not delivered as mentioned in the preceding paragraph" ; "the same paragraph" shall be amended as "the respective paragraphs concerned" ; "the amount of tax evaded," shall be amended as "the amount of tax evaded or the amount not deliver-ed" ;in paragraphs 3 and 4 of the same Article, next to "paragraph 1" , "or paragraph 2" shall be added;paragraph 2 shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 A special collector who has failed to deliver the payable collections relating to the inhabitant's tax in whole or in part which shall be collected and delivered in accordance with the provision of Article 321-(5) paragraph 1 shall be liable to penal servitude not exceeding three years or a fine or a minor fine not exceeding five hundred thousand yen, or to both penal servitude and a fine.
In the heading and the main clause of Article 325, next to "the income tax" , "or corporation tax" shall be added.
Article 326 shall be amended as follows:
Article 327 shall be amended as follows:
(Arrearage Charge on the Inhabitant's Tax Paid or Delivered after the Final Date for Payment)
Article 327. A taxpayer or a special collector of the inhabitant's tax shall, in cases where he pays the tax after the final date for payment mentioned in Article 320, or after each final date for payment mentioned in Article 321-(8) paragraph 1 or paragraph 2 (in the case where the provisions of Article 321-(10) apply, the final date for payment mentioned in paragraph 3 of the same Article), or where he pays the tax relating to the return under the provision of Article 321-(8) paragraph 4, or where he delivers his payable collections after the final date for payment mentioned in Article 321-(5) paragraph 1, additionally pay or deliver the amount of an arrearage charge corresponding to the amount computed by multiplying respectively the said tax amount or the amount of payable collections by the rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), in case the amount concerned is one hundred yen or more, according to the period from the day following that final date for payment (in the case where he pays the tax relating to the return under the provision of Article 321-(8) paragraph 4, the final date for payment under paragraph 1 or paragraph 2 of the same Article (in the case where the provisions of Article 321-(10) apply, the final date for payment mentioned in paragraph 3 of the same Article) relating to the tax concerned;and in the case where the final date for payment has been postponed under the provision of Article 322, the said final date for payment so postponed) to the day of the payment or delivery. However, this shall not apply in cases where the amount of the arrearage charge is less than ten yen.
2 The mayor of city, town or village may reduce or exempt the amount of arrearage charge mentioned in the preceding paragraph, in cases where he considers that there has been an inevitable cause for the failure of the taxpayer to make payment of the tax by the final date for payment under Article 320 or the failure of the special collector to deliver the payable collections by the final date for payment under Article 321-(5) paragraph 1.
In the heading of Article 328, "Remedy for Illegality or Error Involved in the Imposition of" shall be amended as "Remedy for Illegality or Error Involved in the Imposition, etc. of" ;and paragraph 1 of the same Article shall be amended as follows:
A person who has been subjected to the imposition of the inhabitant's tax (including persons who have come to be required to pay the shortage of tax amount additionally in accordance with the provision of Article 321-(2) paragraph 1), or who has received the notification of the amount of tax of special collection in accordance with the provision of Article 321-(4) paragraph 1 (including persons who have received the notification on alteration in accordance with the provision of Article 321-(6) paragraph 1), or who has received the notification on revision or determination in accordance with the provision of Article 321-(11) paragraph 3, or a juridical person who has received the notification on the amendment relating to the number of employees to be taken as the standard of the division of the amount of corporations tax in accordance with the provision of Article 321-(14) paragraph 4 may, in cases where he considers that illegality or error is involved in the imposition, determination or alteration of amount of tax of special collection, revision or determination, or amendment concerned, file an objection with the mayor of city, town or village within thirty days from the day of receipt of the tax bill (the day of receipt of the delivery of the tax bill for the first period, in the case where the period for payment is divided) or the day of the receipt of the notification.
In paragraph 2 of the same Article, "as provided for in the preceding paragraph" shall be amended as "as mentioned in paragraph 1" ;next to "delivery of the tax bill" , "or of notification" shall be added;in paragraph 3 of the same Article, next to "paragraph 1" , "or paragraph 2" shall be added;paragraph 2 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by two;and next to paragraph 1, the following two paragraphs shall be added as paragraphs 2 and 3:
2 In the case under the preceding paragraph, the objection relating to the amendment of the number of employees which is taken as the standard of the division of the amount of corporation tax under the provisions of Article 321-(14) shall be filed with the mayor of city, town or village where the main office or place of work is located.
3 The filing of the objection under the provisions of the preceding two paragraphs shall be made in writing.
In Article 329 paragraph 1, "taxpayers" shall be amended as "taxpayers (excluding taxpayers whose inhabitant's tax is collected by means of the special collection;hereinafter the same in this Part) or special collectors" and "the final date for payment" shall be amended as "the final date for payment (meaning the final date for payment of the shortage of tax amount, in cases where revision or determination under the provisions of Article 321-(11) has been made;and in cases where the postponement of the final date for payments as provided for in Article 322 is made, it means the final date for payment so postponed;hereinafter the same with respect to the inhabitant's tax)" ;and in paragraph 2 of the same Article, next to "payment" , "or delivery" shall be added.
In Article 331 paragraph 1, next to "tax" , "or payable collections" shall be added;in paragraph 3 of the same Article, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 332 paragraphs 1 and 2, "a taxpayer" shall be amended as "a taxpayer or a special collector" ;in paragraph 3 of the same Article "the taxpayer is subjected to action on delinquency" shall be amended as "the taxpayer or special collector is subjected to action on delinquency" ;and "a taxpayer or" shall be amended as "a taxpayer, a special collector or" .
In Article 334, next to "the taxpayer" , "or special collector" shall be added.
In the main clause of Article 335 paragraph 1, next to "the amount of inhabitant's tax" , "or the amount of payable collections relating to the inhabitant's tax" shall be added;next to "tax" , "or payable collections" shall be added;in item (2) of the same paragraph, next to "tax" , "or payable collections" shall be added;and in paragraph 2 of the same Article, next to "amount of th tax" , "or the amount of the payable collections" shall be added.
To Article 343 paragraph 2, the following clause shall be added as the latter part:
In this case, if an individual who is registered as the owner has died prior to the date for imposition or if a juridical person registered as the owner has ceased to exist prior to the same date, the said owner shall mean the person who owns actually the land or houses concerned as of the same date.
Article 344 to Article 347 inclusive shall be amended as follows:
Article 344 to Article 347 inclusive. Deleted.
In Article 348 paragraph 2, item (7) shall be amended as follows:
(7) Houses or their sites designated as national treasure, important cultural property, special historical place, historical place, special popular scenic spot, popular scenic spot, special natural object or natural object in accordance with the provisions of the Cultural Properties Preservation Law (Law No.214 of 1950) or those as recognized under the provision of Article 2 paragraph 1 of the old Law concerning Preservation of Important Art Objects (Law No.43 of 1933).
Article 351 shall be amended as follows:
(Exemption Point of the Municipal Property Tax)
Article 351. City, town or village shall not impose the municipal property tax in cases where each total amount of value of land, houses or depreciable assets which are registered in the property tax ledger and are owned by one person within the area of the city, town or village concerned does not respectively reach to ten thousand yen relating to the land or houses, or thirty thousand yen relating to the depreciable assets. However, in cases where there exists a financial or other special necessity, city, town or village may impose, in accordance with the provisions of the by-law of the city, town or village concerned, the municipal property tax even if each total amount of the said value does not respectively reach to ten thousand yen or thirty thousand yen.
In Article 352 paragraph 1, "and paragraph 8" , "and 1951-52" and "the land, houses or" shall be deleted; "Article 411 paragraph 2 to Article 413 inclusive" shall be amended as "Article 411 paragraph 2 or paragraph 3" ; "respectively" shall be deleted;in paragraph 2 of the same Article, "Article 413 paragraph 1" shall be amended as "Article 413" ;next to "city, town or village may impose the municipal property tax" , "in accordance with the provisions of the by-law of the city, town or village concerned" shall be added;and paragraph 3 of the same Article shall be amended as follows:
3 The provision of the preceding Article shall apply mutatis mutandis to the municipal property tax for the fiscal year 1951-52 which shall be collected in accordance with the provision of Article 364 paragraph 8. In this case, in the provision of the preceding paragraph, "value of land, houses and depreciable assets which are registered in the property tax ledger and are owned by one person" shall read "the value as determined in accordance with the instance of the provision of Article 412, the value as determined in accordance with the instance of the provisions of Article 413 or the value as provided for in Article 411 paragraph 2 or paragraph 3 relating to the land, houses or depreciable assets owned by one person" .
In Article 357 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
Article 361 shall be amended as follows:
In Article 362, "June, August and November" shall be amended as "July, December and February" .
In Article 363 paragraph 1, "June, August and November" shall be amended as "July, December and February" ;in paragraph 2 of the same Article, "November" shall be amended as "July, December and February" ;and "December" shall be amended as "June, September and December" .
In Article 364 paragraph 8, next to "the value which is to be fixed in accordance with the instances of the provision of Article 412 with respect to the municipal property tax on land other than agricultural land and house" , ", the value to be fixed in accordance with the instances of the provision of Article 413, with respect to the municipal property tax on agricultural land" shall be added; "plus the amount computed by taking the value of Article 413 paragraph 2 with respect to the municipal property tax on agricultural land as its taxable basis" shall be deleted;in paragraph 9 of the same Article, "(excluding the part of municipal property tax upon agricultural land)" shall be deleted;in paragraph 11 item (1) of the same Article, next to "the value as determined in accordance with the instances of the provision of Article 412 with respect to the municipal property tax on land other than agricultural land and house," , "the value which is to be fixed in accordance with the instances of the provision of Article 413 with respect to the municipal property tax on agricultural land" shall be added; "plus the value as provided for in Article 413 paragraph 2 with respect to the municipal property tax on agricultural land;" and ", excluding part of municipal property tax on agricultural land" shall be deleted;and in paragraph 11 item (2) of the same Article, "with respect to the agricultural land (excluding the case where the provision of Article 413 paragraph 2 shall apply)" shall be deleted.
In Article 365 paragraph 3, "0.5 percent" shall be amended as "one percent" .
In Article 368 paragraph 1, "Article 345," shall be deleted; "report or return" shall be amended as "return" ;and next to "the person who is obligated to return" , "to the governor of Do, Fu or prefecture or the Local Finance Commission" shall be added.
In Article 370 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;in paragraph 9, "paragraph 4" shall be amended as "paragraph 5" , "paragraph 6" shall be amended as "paragraph 7" ;paragraph 2 shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 373 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraph shall be moved down by one;next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The following one paragraph shall be added to the same Article:
10 A tax official of city, town or village may not, even if he conducts an action on delinquency under the provision of paragraph 1, make a public auction, with respect to the municipal property tax to be collected in accordance with the provision of Article 364 paragraph 4 or paragraph 8 of the same Article, until September 30, 1951.
Article 378 and Article 379 shall be amended as follows:
Article 378 and Article 379. Deleted.
In Article 381 paragraph 1, "concerning the land with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the address and name or title of the users" shall be amended as "in the case of the latter part of Article 343 paragraph 2, the address and name or title of a person who actually owns the land" ;in paragraph 2 of the same Article, "(concerning the land with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users thereof)" shall be deleted;in paragraph 3 of the same Article, "concerning house with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the address and name or title of its users" shall be amended as "in the case of the latter part of Article 343 paragraph 2, the address and name or title of a person who owns actually the house" ;in paragraph 4 of the same Article, "(concerning the houses with regard to which the municipal propperty tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users thereof)" shall be deleted;in paragraph 5 of the same Article, "(concerning depreciable assets with regard to which the municipal property tax shall be imposed on the users in accordance with the provision of Article 344 paragraph 1, the owners and users" and ", acquisition date, durable years" shall be deleted.
In Article 383 paragraph 1, "by Local Finance Commission" shall be amended as "by the governor of Do, Fu or prefecture or the Local Finance Commission," ; "acquisition date" shall be amended as "time of acquisition, acquisition price" ; "January 10" shall be amended as "January 31" ;and in paragraph 2 of the same Article, "January 10" shall be amended as "January 31" .
In Article 386 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The heading of Article 389 shall be amended as "(Powers of Governor of Do, Fu or Prefecture or the Local Finance Commission to Make Assessment)" ;and the main clause of paragraph 1 of the same Article shall be amended as follows:
The governor of Do, Fu or prefecture (or the Local Finance Commission if the cities, towns and villages involved are located in two or more Do, Fu and prefectures;hereinafter the same in this Article, Article 393, Article 394 paragraph 1, Article 398 to Article 400 inclusive and Article 417 paragraph 2) shall, after assessing the properties listed in each of the following items on the basis of the value as of January 1 of each year in conformity with the standard mentioned in paragraph 2 item (2) of the preceding Article and the method and procedure mentioned in item (3) of the same paragraph, determine the city, town or village in which the property concerned is deemed to exist and the value thereof, and shall allocate that value so determined to the city, town or village concerned and notify it to the mayor of city, town or village concerned by the end of February each year.
In paragraph 4 of the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture" ;and in paragraph 5 of the same Article, "The Local Finance Commission may" shall be amended as "The governor of Do, Fu or prefecture may" .
In Article 391 paragraph 1, "February 5" shall be amended as "the end of February" .
In the heading of Article 393, "the Local Finance Commission" shall be amended as "the Governor of Do, Fu or Prefecture or the Local Finance Commission" ;in the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" ;and "(or user in cases where the municipal property tax shall be imposed on a user in accordance with provision of Article 344 paragraph 1)" shall be deleted.
In the heading of Article 394, "the Local Finance Commission" shall be amended as "the Governor of Do, of Fu or prefecture or the Local Finance Commission" ;in paragraph 1 of the same Article, "by the Local Finance Commission" shall be amended as "by the governor of Do, Fu or prefecture or the Local Finance Commission" ;and "January 10" shall be amended as "January 31" .
In the heading of Article 395, "the Local Finance Commission" shall be amended as "the Governor of Do, Fu or Prefecture or the Local Finance Commission" .
In the heading of Article 396, "Officials, of the Executive Office of the Local Finance Commission" shall be amended as "Officials of Do, Fu or Prefecture and the Executive Office of the Local Finance Commission" ;and the main clause of paragraph 1 of the same Article shall be amended as follows:
An official of Do, Fu or prefecture who is designated by the governor of Do, Fu or prefecture may, if necessary for investigation relating to the determination of value of property as provided for in Article 389 paragraph 1, for advice as mentioned in Article 401 item (4), or for recommendation as mentioned in Article 419 paragraph 1, or an official of the executive office of the Local Finance Commission who is designated by the Chairman of the Commission may, if necessary for advice as mentioned in Article 388 paragraph 2 item (4) or for investigation relating to the determination of value of property in accordance with the provision of Article 389 paragraph 1 or Article 391 paragraph 1, question the person listed below or examine books, papers and other articles relating to the business of the person listed in item (1) or item (2) respectively.
In Article 397 paragraph 1 item (3), "official of the executive office of the Local Finance Commission" shall be amended as "an official of Do, Fu or prefecture or of the executive office of the Local Finance Commission" .
In the heading of Article 398, "the Local Finance Commission" shall be amended as "the Governor of Do, Fu or Prefecture or the Local Finance Commission" ;in paragraph 1 of the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" ; "(or the user in cases where the municipal property tax shall be imposed on a user in accordance with the provision of Article 344 paragraph 1)" shall be deleted;before "within thirty days" , "respectively" shall be added;in paragraph 2 of the same Article, "the preceding paragraph" shall be amended as "paragraph 1" ;in paragraph 3 and paragraph 7 of the same Article, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" ;paragraph 2 shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 399, "The Local Finance Commission" shall be amended as "The governor of Do, Fu or prefecture or the Local Finance Commission" .
In Article 400 paragraph 1, "the Local Finance Commission" shall be amended as "the governor of Do, Fu or prefecture or the Local Finance Commission" .
Article 404 paragraphs 4 and 5 shall be amended as follows:
4 City, town or village may, in cases where there are few properties which shall be subject to the imposition of the municipal property tax, cause the mayor of city, town or village to perform the responsibilities of property assessor under the provisions of the Law, without establishing the property assessor regardless of the provision of paragraph 1.
In Article 410 paragraph 1, "February 5" shall be amended as "the end of February" .
In Article 411 paragraph 1, "(when the provision of Article 413 paragraph 2 shall apply, agricultural land shall be excluded)" shall be deleted;and "February 5" shall be amended as "the end of February" .
Article 413 paragraph 2 shall be deleted.
In Article 415 paragraph 1, "February 6" shall be amended as "March 1" ; "February 15" shall be amended as "10th of the same month" , and "February 16" shall be amended as "March 11" .
In Article 417, "Article 345," shall be deleted; "report or return" shall be amended as "return" ; "or the person obligated to return with the Local Finance Commission in accordance with the provision of Article 394" shall be deleted;and the following two paragraphs shall be added to the same Article:
2 The governor of Do, Fu or prefecture or the Local Finance Commission shall, in cases where he or it has found that the value of the property has not been determined due to the fact that the person who is obligated to file a return with the governor of Do, Fu or prefecture or the Local Finance Commission in accordance with the provisions of Article 394 has failed to file a return which the person should have filed or has filed a false return, immediately determine the value of the property concerned maintaining the balance with the value of property of a similar nature and, at the same time, with respect to the property enumerated in each item of Article 389 paragraph 1, determine the city, town or village in which the property concerned is deemed to exist and to which the value relating to the determination concerned should have been distributed, and with respect to the property falling under the provision of Article 391 paragraph 1, determine the city, town or village to which the value relating to the determination concerned should have been distributed respectively, and distribute each value so determined to the city, town or village concerned, and notify the property relating to the distribution and the value so distributed to the mayor of city, town or village concerned. In this case, he or it shall notify without delay the owner of the property concerned to that effect.
3 The provisions of Article 389 paragraphs 2 to 5 inclusive and Article 391 paragraphs 2 to 4 inclusive shall apply mutatis mutandis to the case of the preceding paragraph.
In Article 418, "March" shall be amended as "April" .
In Article 419 paragraph 3, "twenty days" shall amended as "ten days" .
In Article 422, "without delay" shall be amended as "within one month" .
Article 423 shall be amended as follows:
(Establishment, Nomination, etc. of Property Assessment Review Committee)
Article 423. A property review committee shall be established in the city, town or village in order to review and determine complaints relating to matters registered in the property tax ledger (excluding the matters registered in land ledgers or house ledgers).
2 The fixed number of the committeemen of the property assessment review committee shall be three persons.
3 The committeemen of the property assessment review committee shall be nominated by the mayor of city, town or village from among those who are the inhabitant of the city, town or village concerned and have the obligation for taxpayment of the inhabitant's tax with the approval of the assembly of the city, town or village concerned.
4 The mayor of city, town or village shall, in cases where the post of the committeeman of the property assessment review committee is vacant, nominate the substitute committeeman without delay. In this case, when the assembly of the city, town or village concerned is in recess, the mayor of city, town or village may, regardless of the provision of the preceding paragraph, nominate the substitute committeeman without the approval of the assembly.
5 The mayor of city, town or village shall, in cases where he has nominated the substitute committeeman, obtain an ex post facto approval for the nomination in the first assembly after the nomination. In this case, the mayor of city, town or village shall, when he is unable to obtain the ex post facto approval, dismiss him.
6 The term of office of committeemen of the property assessment review committee shall be three years.
7 The committeemen of the property assessment review committee may be given the allowance in proportion to the number of days on which they attended the conference of the committee in accordance with the provisions of the by-law of the city, town or village concerned.
8 Such cities as are deemed to have many businesses to be managed by the property assessment review committee may, regardless of the provision of paragraph 2, increase the fixed number of committeemen within the limits of fifteen persons and may divide the property assessment review committee in the panels composed of three committeemen and cause them to perform the responsibilities of the property assessment review committee in accordance with the provisions of the by-law of cities concerned.
The following one paragraph shall be added to Article 424:
2 With respect to the city which has established the panel in accordance with the provision of paragraph 8 of the preceding Article, the provision of the preceding paragraph shall apply considering the panel concerned the property assessment review committee.
The following one item shall be added to Article 426:
(5) Those who has become non-resident of the city, town or village concerned.
In Article 428 paragraph 1, "February 6 to March 15" shall be amended as "March 1 to April 10" ;in paragraph 2 of the same Article, "two or more committeemen" shall be amended as "a majority of committeemen" ;and in paragraph 3 of the same Article, "two or more committeemen" shall be amended as "a majority of committeemen present" .
In Article 448 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
In Article 449 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 451 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
In Article 452 paragraph 1, "penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both" shall be amended as "a fine or a minor fine not exceeding ten thousand yen" ;and the proviso to paragraph 3 of the same Article shall be deleted.
In Article 456 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 459 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 470 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
In Article 471 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 473 paragraph 1, "penal servitude not exceeding six months or" shall be deleted.
In Article 474 paragraph 1, "penal servitude not exceeding one year or a fine or a minor fine not exceeding ten thousand yen or to both" shall be amended as "a fine or a minor fine not exceeding ten thousand yen" ;and the proviso to paragraph 3 of the same Article shall be deleted.
In Article 478 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be mede in writing.
In Article 481 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 503 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 506 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 509 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 529 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph be made in writing.
In Article 538 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 541 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 560 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 569 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 572 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 596 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 605 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 608 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 632 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraph shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 636 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 653 paragraph 1, "penal servitude not exceeding six months or a fine not exceeding five thousand yen" shall be amended as "a fine not exceeding three thousand yen" .
In Article 654 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 656 paragraph 1, "penal servitude not exceeding six months or a fine not exceeding five thousand yen" shall be amended as "a fine not exceeding three thousand yen" .
In Article 657 paragraph 1, "shall be liable to penal servitude not more than one year or a fine or a minor fine not more than ten thousand yen, or to both" shall be amended as "shall be liable to a fine or a minor fine not exceeding five thousand yen" ;and the proviso to paragraph 2 of the same Article shall be deleted.
In Article 661 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 664 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" , in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 678 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" , the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 683 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 692 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 695 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The following one Article shall be added next to Article 703:
(National Health Insurance Tax)
Article 703-(2). A city, town or village which conducts the national health insurance may, in order to meet the expenses for the national health insurance, impose the national health insurance tax on the householder who is the insured of the national health insurance.
2 The standard total amount of the national health insurance tax shall be the amount corresponding to seventy-hundredths of the estimated total amount of the cost necessary for the payment of medical treatment as of the first day of the fiscal year concerned.
3 The standard total amount of tax mentioned in the preceding paragraph shall be the amount obtained by summing up the total amount of per income rate, the total amount of per assets rate, the total amount of per capita rate of the insured and the total amount of per household even rate.
4 The standard ratio of the total amount of per income rate, the total amount of per assets rate, the total amount of per capita rate of the insured and the total amount of per household even rate mentioned in the preceding paragraph to the standard total amount of tax shall be forty-hundredths, ten-hundredths, thirty-fivehundredths and fifteen-hundredths respectively.
5 The amount of tax imposed on a taxpayer of the national health insurance tax shall be the aggregate of the amount of per income rate and per assets rate computed on the basis of the householder and the insured of the national health insurance who belongs, to that household, the amount of per capita rate of the insured, and the amount of per household even rate. However, the amount of tax shall not exceed fifteen thousand yen.
6 The amount of per income rate mentioned in the preceding paragraph shall be computed by dividing the total amount of per income rate in proportion to the amount of the total taxable income mentioned in the proviso to Article 292 item (4). However, in a city, town or village where it is considered to be extremely difficult to compute it by dividing proportionately to the amount of the total taxable income mentioned in the proviso to Article 292 item (4), it may be computed by dividing proportionately to the amount of per income rate of the inhabitant's tax in accordance with the provisions of the by-law of the city, town or village concerned.
7 The amount of per assets rate mentioned in paragraph 5 shall be computed by dividing the total amount of per assets rate in proportion to the amount of the municipal property tax or to a part of the amount of the municipal property tax relating to the land and houses.
8 In cases where there is a householder who is unqualified for the insured of the national health insurance and whose household has the insured of the national health insurance, the national health insurance tax shall be imposed, considering the householder concerned the householder who is the insured as mentioned in paragraph 1. In this case, the amount of per income rate and the amount of per capita rate of the householder concerned may be reduced in accordance with the provisions of the by-law of the city, town or village concerned.
In Article 711 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 716 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 725 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 728 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
The following one paragraph shall be added to Article 740:
2 In the case of the preceding paragraph, if there is a juridical person who is dissolved on or before December 31, 1951 and whose liquidation is not concluded by the same date, the enterprise tax shall be imposed, in accordance with the instance of the provisions which apply to the enterprise tax for fiscal year 1951-52, till the business year to which the day of conclusion thereof belongs.
In Article 741 paragraph 3 item (19), next to "Publishing business" , "(excluding such newspaper business as specified by Cabinet Order)" shall be added.
In Article 743, item (6) shall be made item (8);the numbering of the following items shall be moved down by two;and next to item (5), the following two items shall be added as items (6) and (7):
(6) Business conducted by associations (excluding joint enterprise cooperatives) and federations thereof, as provided for by Cabinet Order, under the Forest Law, the Agricultural Cooperative Association Law, the Consumers'Livelihood Cooperative Association Law, the Fisheries Cooperative Association Law and the Smaller Enterprise, etc. Cooperative Law;
(7) Newspaper business (as specified by Cabinet Order mentioned in Article 741 paragraph 3 item (19));
In the heading of Article 745, "Business which is Conducted" shall be amended as "Business which is Conducted by an Individual" ;in paragraphs 1 and 2 of the same Article, "the person who conducts business" shall be amended as "an individual who conducts business" ;and in paragraph 2 of the same Article, "the amount of income shall be determined by the governor of Do, Fu or prefecture mentioned in the preceding paragraph" shall be amended as "the amount of income shall be determined, in accordance with the provisions of the Local Finance Commission Regulation, by the governor of Do, Fu or prefecture mentioned in the preceding paragraph with respect to offices or places of work located in Do, Fu and prefectures concerned, by dividing the total sum of the amount of income mentioned in the same paragraph in proportion to the number of employees of the offices or places of work concerned. In this case, the number of the employees shall be the number obtained by summing up the number of employees as of the end of each month which belongs to the computation period of taxable basis" .
In paragraph 4 of the same Article, "may file an appeal of objection" shall be amended as "may file an objection, within thirty days from the day of receipt of the notification under the preceding paragraph," ;in paragraph 5 of the same Article, "shall be made within thirty days from the day of receipt of the notification under the provision of paragraph 3." shall be amended as "shall be made in writing." ;and in paragraph 7 of the same Article, "revise" shall be amended as "alter" .
In Article 746 paragraph 2, "be as follows" shall be amended as "mean those as listed below with respect to the juridical persons mentioned in items (1), (2) and (5) to (7) inclusive, those specified by Cabinet Order mentioned in Article 743 item (6) shall be excluded)" .
Next to Article 747, the following one Article shall be added:
(Computation of Amount of the Enterprise Tax in Cases Where Two Kinds of Businesses are Conducted Together)
Article 747-(2). In cases where an individual conducts enterprise of the first category and enterprise of the second category together, the amount of income to be taken as taxable basis of the enterprise tax which shall be paid by the individual shall be computed by totalizing these businesses;the amount of the enterprise tax, in this case, shall be the total sum of the amounts obtained by multiplying the amount, obtained by dividing the amount of income in proportion to each total amount of sales of these businesses, by each rate of tax for the businesses concerned.
Article 751 shall be amended as follows:
(Method of Collection of the Enterprise Tax)
Article 751. The collection of the enterprise tax shall be made by means of ordinary collection for businesses conducted by individual persons, and by means of payment by self-assessment for businesses conducted by juridical persons.
Next to the same Article, the following one Article shall be added:
(Procedure for Collection of the Enterprise Tax Paid by Individual Person)
Article 751-(2). In cases where the enterprise tax is to be collected by means of ordinary collection, the tax bills to be delivered to the taxpayer shall be delivered to the taxpayer ten days prior to the final date for payment at the latest.
In the heading of Article 752, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;and in the same Article, "The taxpayer of the enterprise tax" shall be amended as "The taxpayer of the enterprise tax on business conducted by individual person (excluding those who conduct business by establishing offices or places of work in two or more Do, Fu and prefectures)" .
Next to the same Article, the following one Article shall be added:
(Obligation to File Returns or Reports of Individual Who Conducts Business in Two or More Do, Fu and Prefectures)
Article 752-(2). The individual who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures shall file a return or report, as provided for by the Local Finance Commission Regulations, concerning the imposition and collection of the enterprise tax, to the governor of Do, Fu or prefecture concerned.
In the heading of Article 753, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;in paragraph 1 of the same Article, "the preceding Article" shall be amended as "Article 752 or the preceding Article" ;in paragraph 2 of the same Article, "a representative of a juridical person or an agent, employee or other worker of a juridical or individual person" shall be amended as "an agent, employee or other worker of an individual" ; "its business or property" shall be amended as "business or property of the individual" ;and "the juridical or individual person" shall be amended as "the individual person" .
In the heading of Article 754, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;in paragraph 1 of the same Article, "the taxpayer of the enterprise tax" shall be amended as "the taxpayer of the enterprise tax on business conducted by individual person" , and "Article 752" shall be amended as "Article 752 or Article 752-(2)" .
In paragraph 3 of the same Article, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
Next to the same Article, the following four Articles shall be added:
(Payment by Self-Assessment of the Enterprise Tax of Juridical Person)
Article 754-(2). A juridical person who is obligated to pay the enterprise tax shall pay by self-assessment the enterprise tax relating to the income (the amount of receipt in the case of those conducting the business mentioned in Article 749 paragraph 1;hereinafter the same with respect to the enterprise tax on business conducted by a juridical person) or to the liquidation income enumerated in each of the following items within the period as prescribed in each item concerned:
(1) With respect to the income for each business year, two months from the day of the termination of each business year;
(2) With respect to the liquidation income in the case of dissolution, the period from the day of confirmation of remaining assets to the day preceding the day of its distribution;however, with respect to the case where the remaining assets are distributed by several instalments, the period from the day of confirmation of the remaining assets so distributed to the day preceding the day of its distribution, on all occasions of such distribution;
(3) With respect to the liquidation income in the case of amalgamation, two months from the day of amalgamation.
2 The payment by self-assessment which shall be made by the juridical person in the case under item (1) of the preceding paragraph shall be made on the basis of the final settlement of account. However, in cases where it is impossible to pay by self-assessment within the period mentioned in item (1) of the preceding paragraph on account of the fact that the settlement was not concluded by reason of natural disasters or other unavoidable circumstances, the payment by self-assessment may be made, in conformity with the procedures as provided for by the Local Finance Commission Regulation, within twenty days from the day of conclusion of the settlement upon the approval of the governor of Do, Fu or prefecture where the office or place of work is located (the governor of Do, Fu or prefecture where the main office or place of work is located in the case of a juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures).
3 In the case under paragraph 1, the return which shall be filed with the governor of Do, Fu or prefecture where the office or place of work is located shall contain, in conformity with the form as provided for by the Local Finance, Commission Regulation, the description of business, the name and location of the office or the place of work which the juridical person owned in the business year concerned and the amount of income (the amount of receipt, with respect to the juridical person who conducts business under Article 749 paragraph 1;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons) or the amount of liquidation income, and the amount of enterprise, tax, and shall accompany an inventory, balance sheet, profit and loss statement (as regards juridical person who is not required to prepare the balance sheet or profit and loss statement, such papers as are corresponding to them) or a statement of account relating to liquidation and a statement of account relating to the amount of income for the business year concerned or to the amount of liquidation income.
4 A juridical person who conducts business shall, even in the case where there is no enterprise tax to be paid in each business year, file the return in conformity with the provisions of the preceding three paragraphs.
5 In the case of application of the provisions of the proviso to paragraph 2, Article 763-(6) paragraph 2, Article 763-(7) paragraphs 1 to 4 inclusive and 6 and Article 764 paragraph 3 to an alien corporation, the governor of Do, Fu or prefecture where the main office or place of work is located in these provisions shall mean the governor of Do, Fu or prefecture where the office or place of work, in which the person responsible for the management of the enterprise conducted in the enforcement area of this Law mainly works, is located.
(Payment by Amended Self-Assessment of the Enterprise Tax of Juridical Person)
Article 754-(3). The juridical person who has filed returns in accordance with the provisions of the preceding Article shall, in cases where he shall amend, after the filing of returns, the amount of taxable basis or the amount of tax as returned, file the amended returns without delay in conformity with the form as provided for by the Local Finance Commission Regulation, and at the same time he shall, when there is a tax amount increased in consequence of the amendment, pay it.
(Obligation of Representative, etc. of Juridical Person to Sign or Seal)
Article 754-(4). On the return under the provisions of Article 754-(2) or amended return under the provisions of the preceding Article (to be referred to as "return, etc." ;hereinafter the same in this Article and Article 754-(5)), the representative of the juridical person (or all the representatives in cases where two or more persons represent the juridical person jointly) shall sign his name and put his seal. However, in cases where the representatives of a juridical person are two or more (excluding the case where two or more persons represent the juridical person jointly), of these persons the president, chief director, managing director, standing director or other person, who presides over the business of the juridical person at the time of preparation of return, etc., shall sign his name and put his seal.
2 In the return, etc. mentioned in the preceding paragraph, besides the representatives mentioned in the same paragraph, the senior person responsible for the affairs concerning the accounting of the juridical person concerned at the time of preparation of return, etc. out of the officials and personnel of the juridical person shall sign his name and put his seal. In this case, if the entries in the return, etc. is contrary to his opinion, he shall record to that effect in the return, etc.
3 The person who is obligated to sign his name and put his seal on the return, etc. in accordance with the provisions of the preceding two paragraphs shall, in the case of an alien juridical person, be the person responsible for management or operation of the property or the enterprise located in the enforcement area of this Law and the senior person responsible for affairs concerning the accounting relating to the property or enterprise concerned. In this case, the provision of the latter part of. the preceding paragraph shall also apply to the person responsible for management or operation of the property or enterprise concerned.
4 The existence or non-existence of the signature and seal as provided for in the preceding three paragraphs shall not affect the validity of returning by the return, etc. mentioned in paragraph 1.
(Offense relating to Violation of Obligation to Sign or Seal by Representative, etc. of Juridical Person)
Article 754-(5). Any person who has violated the provisions of paragraphs 1 to 3 inclusive of the preceding Article or person who has filed the return, etc. in violation of these provisions, when such returns have been filed, shall be liable to penal servitude not exceeding one year or a fine not exceeding two hundred thousand yen. However, the person may be exempted from the penalty according to the circumstances.
In Article 759 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be. moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
Next to Article 762, the following one Article shall be added:
(Revision and Determination of the Enterprise Tax of Juridical Person)
Article 762-(2). The governor of Do, Fu or prefecture may, in cases where the returns as provided for in Article 754-(2) or the amended returns as provided for in Article 754-(3) have been filed and where the amount of the taxable basis or of the tax so returned or returned after amendment is at variance with the amount assessed by his investigation, revise it.
2 The governor of Do, Fu or prefecture may, in cases where the taxpayer has failed to file the returns by the final date for its filing, determine by his investigation the amount of the taxable basis or of the tax to be returned.
3 The governor of Do, Fu or prefecture may, only in cases where he has found by the investigation that the amount of the taxable basis or of the tax revised or determined in accordance with the provisions of the preceding two paragraphs is too high or is too low and the fact of its being too low is due to fraud or other wrong acts on the part of the taxpayers, revise it.
4 The governor of Do, Fu or prefecture shall, in cases where he has made revision or determination in accordance with the provisions of the preceding three paragraphs, notify the fact to the taxpayer without delay.
In the heading of Article 763, "the Enterprise Tax" shall be amended as "the Enterprise Tax Paid by Individual Person" ;in paragraph 1 of the same Article, "the enterprise tax" shall be amended as "the enterprise tax on businesses conducted by individuals" ;and in paragraph 2 of the same Article, "taxpayer" shall be amended as "taxpayer mentioned in the preceding paragraph" .
Next to the same Article, the following eight Articles shall be added:
(Collection of Shortage of Amount of the Enterprise Tax of Juridical Person and Arrearage Charge on Such Shortage)
Article 763-(2). In cases where revision or determination has been made in accordance with the provisions of Article 762-(2) paragraphs 1 to 3 inclusive, if there is a shortage of the tax amount (meaning the shortage of the tax amount due to revision or the amount of tax as determined;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons), tax officials of Do, Fu or prefecture shall collect it by fixing as the final date for payment the day one month after the day of the notification mentioned in paragraph 4 of the same Article.
2 In the cases mentioned in the preceding paragraph, collection shall be made by adding to the shortage of the tax amount an amount of arrearage charge equivalent to the amount computed by multiplying the shortage of tax amount by the rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if such shortage is one hundred yen or more, in proportion to the period from the day following the final date for payment mentioned in Article 754-(2)(or the final date of payment postponed in cases where the postponement of the final date has been made in accordance with the provision of Article 761;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons) to the day of payment. However, in cases where the amount of arrearage charge is less than ten yen, this shall not be collected.
3 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph when he considers that there exists an unavoidable cause for the taxpayer having been subjected to the revision or determination as provided for in Article 762-(2) paragraph 1 or paragraph 2.
(Arrearage Charge on the Enterprise Tax of Juridical of Payment)
Article 763-(3). Taxpayers of the enterprise tax on businesses conducted by juridical persons shall, in cases where they make payment of the tax (including the amount of tax which is increased due to the amendment provided for in Article 754-(3);hereinafter the same in this Article) after the final date for payment mentioned in Article 754-(2), make payment by adding thereto the amount of arrearage charge equivalent to the amount computed by multiplying the amount of tax by the rate of four sen per diem per one hundred yen (a fraction of one hundred yen shall be omitted, if any), if the amount of tax concerned is one hundred yen or more, in proportion to the period from the day following the final date for payment concerning the amount of tax concerned to the day of payment. However, in cases where the amount of the arrearage charge is less than ten yen, this shall not be collected.
2 The governor of Do, Fu or prefecture may reduce or exempt the amount of the arrearage charge mentioned in the preceding paragraph, when he considers that there exists an unavoidable cause with respect to the fact that the taxpayer failed to make payment of the tax by the final date for payment as mentioned in Article 754-(2).
(Negligence Additional Money and Non-Filing Additional Money relating to the Enterprise Tax of Juridical Person)
Article 763-(4). In cases where the return has been filed by the final date for filing thereof, when the revision as provided for in Article 762-(2) paragraph 1 or paragraph 3 has been made or amended return has been submitted, the governor of Do, Fu or prefecture shall, when he deems that there is no justifiable reason for the existence of a mistake in the amount of taxable basis or tax amount relating to the return or amended return prior to the revision or amended return concerned, collect the amount of negligence additional money equivalent to a sum computed by multiplying by the rate of five percent the shortage of tax amount due to the revision concerned or the tax amount increased due to the amended return concerned, if such amount is two thousand yen or more.
2 In the cases falling under any one of the following items, the governor of Do, Fu or prefecture shall, when he considers that there exists no justifiable reason with respect to the fact that the return has not been filed by the final date for filing in the case of item (1), with respect to the fact that the return has not been filed by the final date for filing and that there exists a mistake in the amount of taxable basis or the tax amount relating to the return or the amended return prior to the revision or amended return in the case of item (2), with respect to the fact that the return has not been filed by the final date for filing in the case of item (3) or item (4), collect, in case the tax amount mentioned in each item concerned is one thousand yen or more, the amount of non-filing additional money equivalent to a sum which shall be computed, by multiplying the said tax amount, in proportion to the period listed in each item concerned, by the rate of ten percent if the period is not more than one month, fifteen percent if it is more than one month and not more than two months, twenty percent if it is more than two months and not more than three months, and twentyfive percent if it is more than three months. However, in cases where the amount of the nonfiling additional money is less than one hundred yen, this shall not be collected:
(1) In cases where the return has been filed after the final date for its filing, with respect to the tax amount relating to the return concerned, the period from the day following the final date to the date of filing of the return concerned;
(2) In the case falling under the provision of the preceding item, when the revision as provided for in Article 762-(2) paragraph 1 or paragraph 3 has been made or when the amended return has been filed, with respect to the shortage of tax amount due to the revision concerned or the tax amount increased due to the amended return concerned, the period mentioned in the preceding item;
(3) In the case where the determination as provided for in Article 762-(2) paragraph 2 has been made, with respect to the shortage of tax amount due to the determination concerned, the period from the day following the final date for filing of the return to the date of notification of the determination as provided for in paragraph 4 of the same Article;
(4) In the case falling under the provision of the preceding item, when the revision as provided for in Article 762-(2) paragraph 3 has been made, with respect to the shortage of tax amount due to the revision concerned, the period from the day following the final date for filing of the return to the date of notification of the revision as provided for in paragraph 4 of the same Article.
3 In cases where the return has been submitted after the final date for filing of the return or the amended return has been submitted, when the presentation has been made not foreseeing that the amount of the enterprise tax payable by the taxpayer concerned should be revised, or determined due to the investigation of the governor of Do, Fu or prefecture, the governor of Do, Fu or prefecture shall not collect the amount of negligence additional money relating to the amended return concerned or shall deduct the amount, corresponding to the amount computed by respectively multiplying by the rate of five percent the tax amount relating to the return concerned or the tax amount increased due to the amended return concerned, from the amount of non-filing additional money computed in accordance with the provision of the preceding paragraph.
4 When the governor of Do, Fu or prefecture has determined the amount of negligence additional money to be collected in accordance with the provision of paragraph 1 or the amount of non-filing additional money to be collected in accordance with the provision of paragraph 2, he shall notify it to the taxpayer without delay.
(Heavy Additional Money on the Enterprise Tax of Juridical Person)
Article 763-(5). In the cases falling under the provision of paragraph 1 of the preceding Article, when the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis and has filed the return or amended return on the basis of the fact so concealed or misrepresented, the governor of Do, Fu or prefecture shall, instead of the amount of negligence additional money mentioned in the same paragraph, collect, in case the shortage of tax amount due to the revision or the tax amount increased due to the amendment which shall be the basis of the computation of the amount of negligence additional money is two hundred yen or more, the amount of heavy additional money equivalent to the sum computed by multiplying the said shortage of tax amount or the tax amount increased due to the amendment by the rate of fifty percent.
2 In the case falling under the provision of paragraph 2 of the preceding Article, if there exists any of the causes falling under any of the following items, the governor of Do, Fu or prefecture shall, in addition to the amount of non-filing additional money under the same paragraph, collect, in the case where the tax amount which was the basis of the computation thereof is two hundred yen or more, the amount of heavy additional money equivalent to the sum computed by multiplying the tax amount by the rate of fifty percent:
(1) In the cases falling under the provision of paragraph 2 item (1) of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis and has not filed the return by the final date for filing of the return using as an excuse the fact so concealed or misrepresented;
(2) In the cases falling under the provision of paragraph 2 item (2) of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis, and he has filed the return on the basis of the fact so concealed or misrepresented;
(3) In the cases falling under the provision of paragraph 2 item (3) or item (4) of the preceding Article, that the taxpayer has concealed or misrepresented in whole or in part the fact to be taken as the basis for the computation of the amount of taxable basis, and has not filed the return by the final date for filing of the return using as an excuse the fact so concealed or misrepresented.
3 In the cases falling under the provisions of the preceding two paragraphs, the governor of Do, Fu or prefecture shall not collect the amount of heavy additional money computed on the basis of the tax amount relating to the return concerned or the tax amount increased due to the amended return concerned in case there exists any reason falling under the provision of paragraph 3 of the preceding Article for the filing of the said return or amended return.
4 The governor of Do, Fu or prefecture shall, when he has determined the amount of heavy additional money to be collected in accordance with the provision of paragraph 1 or paragraph 2, notify it to the taxpayer without delay.
(Payment by Self-Assessment of Juridical Person who Conduct Business by Establishing Offices or Places of Work in Two or More Do, Fu and Prefectures)
Article 763-(6). In cases where the juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures makes the payment by self-assessment or makes payment by amended self-assessment of the enterprise tax in accordance with the provisions of Article 754-(2) or Article 754-(3), he shall divide among Do, Fu and prefectures concerned the total amount of income or the total amount of liquidation income relating to the business concerned, take the amount so divided as the taxable basis, compute the amount of the enterprise tax for each Do, Fu or prefecture concerned and pay it by self-assessment or by amended self-assessment, and at the same time, shall submit to the governor of Do, Fu or prefecture concerned a statement of account for the total amount of income or the total amount of liquidation income and a statement of the details of the division thereof. In this case, the total amount of income or the total amount of liquidation income and the amount obtained by dividing the said total amount among Do, Fu and prefectures concerned shall be stated in the return or amended return.
2 In the, case of the preceding paragraph, the juridical person who conducts the said business shall submit copies of the documents which were submitted in accordance with the provision of the same paragraph to the governor of Do, Fu or prefecture where the main office or place of work is located, to the Local Finance Commission through the governor of Do, Fu or prefecture concerned.
3 The division under the provision of paragraph 1 shall be made, with respect to offices or places of work located in Do, Fu and prefectures involved which are stated in the return or the amended return as provided for in Article 754-(2) or Article 754-(3), by distributing one half of the total amount of income or the total amount of liquidation income proportionately to the value of the property of the office or place of work concerned, and the other half thereof proportionately to the number of employees of the office or place of work concerned in the case of the electricity supply business, gas supply business, local railways business and street-car lines business among transportation business and warehousing business, and by distributing the total amount of income or the total amount of liquidation income proportionately to the number of employees of the office or place of work concerned in the case of other businesses.
4 In the case of the preceding paragraph, the value of the property shall be the value as of the end of the business year (with respect to the amount of liquidation income, the business year to which the day of dissolution belongs) and the number of employees shall be the number obtained by summing up the number of employees as of the end of each month which belongs to the business year.
5 In the case of paragraph 3, the value of the property shall, when the whole or a part of the property was destroyed owing to earthquake, flood, fire or other causes or the location thereof was moved to another Do, Fu or prefecture in the period for the business year, be the total amount of the value as of the end of each month which belongs to the business year, regardless of the provision of the preceding paragraph.
6 With respect to the application of the provision of paragraph 3, in cases where the juridical person conducts the electricity supply business, gas supply business, local railways business and street-car lines business among transportation business, and warehousing business together with other businesses by establishing the offices or places of work in two or more Do, Fu and prefectures, the amount of income or the amount of liquidation income of the enterprise of the juridical person concerned shall be divided by the method of division provided for with respect to a main business among these businesses.
7 The necessary matters with respect to the division of the amount of income or the amount of liquidation income shall be provided for by the Local Finance Commission Regulation, other than those as provided for by this Law.
(Revision or Determination concerning the Payment by Self-Assessment of Juridical Persons Who Conduct Business by Establishing Offices or Places of Work in Two or More Do, Fu and Prefectures)
Article 763-(7). Revision or determination to be made in accordance with the provisions of Article 762-(2) paragraphs 1 to 3 inclusive with respect to the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article shall be made in accordance with the instruction of the Local Finance Commission by the governor of Do, Fu or prefecture where the main office or place of work is located.
2 The governor of Do, Fu or prefecture involved shall, when he considers that there is the necessity of revision or determination of the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu and prefectures concerned as mentioned in paragraph 1 of the preceding Article, request through the governor of Do, Fu or prefecture where the main office of place of work is located, with papers stating the reasons therefor, the Local Finance Commission for its instruction. In this Case, the request for the instruction concerning the revision of the amount of income or the amount of liquidation income shall be made within thirty days from the day of receipt of the returns or amended returns of the enterprise tax relating to the amount of income or the amount of liquidation income to be revised.
3 The governor of Do, Fu or prefecture where the main office or place of work is located shall, when he has received the documents relating to the request mentioned in the preceding paragraph, deliver them to the Local Finance Commission with his opinion attached thereto within thirty days from the day of his receipt of the said documents.
4 The Local Finance Commission shall, when, in cases where it has received the documents and the opinion mentioned in the preceding paragraph, it considers that there exists the necessity of revision or determination of the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu and prefectures concerned mentioned in paragraph 1 of the preceding Article, issue an instruction on the revision or determination to the governor of Do, Fu or prefecture where the main office or place of work is located. In this case, when the Local Finance Commission considers that there is no necessity of revision or determination, it shall notify the said governor to that effect.
5 The instruction or notification mentioned in the preceding paragraph shall be made within two months from the day of receipt of the documents and opinion mentioned in paragraph 3. However, in cases where special circumstances exist, this shall not apply.
6 The governor of Do, Fu or prefecture where the main office or place of work is located shall, when he has received the instruction mentioned in paragraph 1 or paragraph 4, revise or determine the total amount of income or the total amount of liquidation income, or the amount of income or the amount of liquidation income divided or to be divided among Do, Fu or prefecture concerned mentioned in paragraph 1 of the preceding Article, and shall notify it to the governors of Do, Fu and prefectures concerned and report it to the Local Finance Commission. In this case, the revision or determination relating to the enterprise tax to be imposed by the governors of Do, Fu and prefectures concerned shall be deemed to be the revision or determination made by the governors of Do, Fu and prefectures concerned respectively.
(Rights of Questioning and Examination of Officials of the Executive Office of the Local Finance Commission relating to the Enterprise Tax)
Article 763-(8). In the cases under Article 745 paragraph 7 or the preceding Article, the officials of the Executive Office of the Local Finance Commission who are designated by the Chairman of the Local Finance Commission may, if necessary for the investigation of the alteration, revision or determination and division of the taxable basis of the enterprise tax, put questions to the persons listed below or examine books, documents and other articles relating to the business of persons listed in item (1) or item (2):
(1) Taxpayers or those persons who are considered to be obligated to pay taxes;
(2) Presons who are considered to be obligated to furnish money or goods to those who are listed in the preceding item;
(3) Persons other than those listed in the preceding two items who are considered to be immediately concerned with the imposition and collection of the enterprise tax concerned.
2 In the cases under the preceding paragraph, officials concerned shall carry with them the certificates to prove their status and show them if requested by the persons concerned.
3 The right of questioning or examination as provided for in paragraph 1 shall not be construed as having been authorized for the research of crime.
(Offense relating to Refusal, etc. of Examination Executed by Officials of the Executive Office of the Local Finance Commission)
Article 763-(9). A person who falls under any of the following items shall be liable to a penal servitude not exceeding one year or a fine not exceeding two hundred thousands yen:
(1) A person who has refused, obstructed or evaded the examination of books, documents and other articles under the provision of paragraph 1 of the preceding Article;
(2) A person who has shown those books and documents mentioned in paragraph 1 of the preceding Article in which false entries are made;
(3) A person who has refused to answer or given false answers to the questions of officials of the Executive Office of the Local Finance Commission under the provisions of the preceding Article.
2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.
In the heading of Article 764, "Imposition of the Enterprise Tax" shall be amended as "Imposition, etc. of the Enterprise Tax" ;in paragraph 2 of the same Article, "the tax bill provided for in the preceding paragraph" shall be amended as "the tax hill as mentioned in paragraph 1 or the notification as mentioned in paragraph 2" ; "the receipt of the tax bill under the same paragraph" shall be amended as "the receipt of the tax bill as mentioned in paragraph 1 or the notification as mentioned in paragraph 2" , "of its receipt" shall be amended as "of the receipt of the tax bill or the notification" ;in paragraphs 3, 5 and 7 of the same Article, next to paragraph 1 "," and paragraph 2"shall be added;paragraph 2 shall be made paragraph 6;the numbering of the succeeding paragraphs shall be moved down by four;and next to paragraph 1, the following four paragraphs shall be added as paragraphs 2 to 5 inclusive:
2 A person who has received the notification of revision or determination, or determination of the amount of negligence additional money, nonfiling additional money or heavy additional money in accordance with the provisions of Article 762-(2) or Article 763-(4) or Article 763-(5) may, when he considers that there is illegality or error involved in such revision or determination, or determination of the amount of negligence additional money, non-filing additional money or heavy additional money, file an objection with the governor of Do, Fu or prefecture within thirty days from the day of the receipt of the notification.
3 In the case under the preceding paragraph, the objection against the revision or determination of the amount of income or the amount of liquidation income of a juridical person who conducts business by establishing offices or places of work in two or more Do, Fu and prefectures shall be filed with the governor of Do, Fu or prefecture where the main office or place of work is located.
4 The filing of the objection under the provision of paragraph 1 or 2 shall be made in writing.
5 The decision of the governor of Do, Fu or prefecture concerned on the objection under the provision of paragraph 2 to be filed with the governor of Do, Fu or prefecture where the main office or place of work is located in accordance with the provision of paragraph 3 shall be made in accordance with the instruction of the Local Finance Commission.
In Article 765 paragraph 1, next to "the final date of payment" , "(in cases where a revision or determination has been made relating to the enterprise tax on businesses conducted by juridical persons, the final date for payment of the shortage of tax amount;hereinafter the same with respect to the enterprise tax on businesses conducted by juridical persons)" shall be added.
In Article 767 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as "paragraph 7" ;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 778 paragraph 2, "by the governor mentioned in the preceding paragraph" shall be amended as "by the governor of Do, Fu or prefecture mentioned in the preceding paragraph, in accordance with the provisions of the Local Finance Commission Regulation, with respect to the offices or places of work located in Do, Fu and prefectures concerned, by distributing the total amount of income mentioned in the same paragraph in proportion to the number of employees of the office or place of work concerned. In this case, the number of employees shall be the number obtained by summing up the number of employees as of the end of each month which belongs to the computation period of taxable basis" .
In paragraph 4 of the same Article, "may file an appeal of objection" shall be amended as "may file the objection within thirty days from the date of the receipt of the notification mentioned in the preceding paragraph" ;in paragraph 5 of the same Article, "shall be made within thirty days from the date of the receipt of the notification mentioned in paragraph 3" shall be amended as "shall be made in writing" ;and in paragraph 7 of the same Article, "revise" shall be amended as "alter" .
Next to the same Article, the following two Articles shall be added:
(Rights of Questioning and Examination of Officials of the Executive Office of the Local Finance Commission relating to the Special Net Income Tax)
Article 778-(2). In the case of paragraph 7 of the preceding Article, the officials of the Exeutive Office of the Local Finance Commission who are designated by the Chairman of the Local Finance Commission may, if necessary for investigation relating to the alteration of taxable basis of the special net income tax, question the persons listed below or examine books, documents and other articles relating to the business of the persons listed in item (1) or item (2):
(1) Taxpayers or those persons who are considered to be obligated to pay taxes;
(2) Persons who are considered to be obligated to furnish money or goods to those who are prescribed in the preceding item;
(3) Persons other than those listed in the preceding two items who are considered to be immediately concerned with the imposition and collection of the special net income tax concerned.
2 In the case mentioned in the preceding paragraph, officials concerned shall carry with them the certificates to prove their status and show them when required by persons concerned.
3 The right of questioning or examination as provided for in paragraph 1 shall not be interpreted as having been authorized for the research of crime.
(Offense relating to the Refusal, etc. of Examination, Conducted by Officials of the Executive Office of the Local Finance Commission)
Article 778-(3). A person who falls under any of the following items shall be liable to a penal servitude not exceeding one year or a fine not exceeding two hundred thousands yen:
(1) A person who has refused, obstructed or evaded the examination of books, documents and other articles in accordance with the provision of paragraph 1 of the preceding Article;
(2) A person who has shown those books and documents under paragraph 1 of the preceding Article which contain false entries;
(3) A person who has refused to answer or given false answers to the questions of the officials of the Executive Office of the Local Finance Commission under the provisions of the preceding Article.
2 When a representative of a juridical person or an agent, employee or other worker of a juridical or individual person has perpetrated the violations mentioned in the preceding paragraph in connection with the business or property of that juridical or individual person, not only the perpetrator shall be punished but also the juridical or individual person shall be liable to the penalty of fine mentioned in the same paragraph.
In Article 783, next to "The taxpayer of the special net income tax" , "(excluding those who conduct business by establishing offices or places of work in two or more Do, Fu and prefectures)" shall be added.
Next to the same Article, the following one Article shall be added:
(Obligation of Return or Report of Persons Who Conduct Business in Two or more Do, Fu and Prefectures)
Article 783-(2). The taxpayer who conducts the business by establishing offices or places of work in two or more Do, Fu and prefectures shall file a return or report with the governor of Do, Fu or prefecture involved, as provided for the Local Finance Commission Regulation, concerning the imposition and collection of the special net income tax.
In Article 784 paragraph 1, "the preceding Article" shall be amended as "Article 783 or the preceding Article" .
In Article 785 paragraph 1, next to "Article 783" , "or Article 783-(2)" shall be added;in paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 790 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;the same paragraph shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 795 paragraph 2, "the preceding paragraph" shall be amended as "paragraph 1" ;the same paragraph shall be made paragraph 3;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 1, as the following one paragraph shall be added as paragraph 2:
2 The filing of the objection under the provision of the preceding paragraph shall be made in writing.
In Article 798 paragraph 3, "the preceding paragraph" shall be amended as "paragraph 2" ;in paragraph 8, "paragraph 6" shall be amended as"paragraph 7;paragraph 3 shall be made paragraph 4;the numbering of the succeeding paragraphs shall be moved down by one;and next to paragraph 2, the following one paragraph shall be added as paragraph 3:
3 The filing of the objection under the provision of the preceding paragraph shall be made in writing.