This text is not in force yetIt on 1 April 2028, in 17 months

Order for Enforcement of the Consumption Tax Act

消費税法施行令（しょうひぜいほうしこうれい）

Chapter V Miscellaneous Provisions (Article 76)

The law as Cabinet Order Partially Amending the Order for Enforcement of the Consumption Tax Act (Cabinet Order No. 96 of 2026) leaves it, with the words it changes marked.

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Article 76第七十六条

Special Provisions on Filing Deadlines for the National Government, Local Governments, etc.（国、地方公共団体等の申告期限の特例）

1 change in this article

Article 76, paragraph (1)（国、地方公共団体等の申告期限の特例）

The corporations specified by Cabinet Order as prescribed in Article 60, paragraph (8) of the Act are those among the corporations listed in Appended Table 3 of the Act for which the day on which they complete their settlement of accounts is fixed by laws and regulations as a day on which two months or more have elapsed from the day following the last day of the fiscal year, or for which there are other special circumstances, and which have obtained the approval of the district director having jurisdiction over their place for tax payment to be subject to the special provision on the deadline for filing the return prescribed in that paragraph.

法第六十条第八項に規定する政令で定める法人は、法別表第三に掲げる法人のうち法令によりその決算を完結する日が会計年度の末日の翌日以後二月以上経過した日と定められていることその他特別な事情があるもので同項に規定する申告書の提出期限の特例の適用を受けることにつきその納税地を所轄する税務署長の承認を受けたものとする。

Article 76, paragraph (2)（国、地方公共団体等の申告期限の特例）

The application of Article 45, paragraph (1) of the Act to the national government, to a local government (limited to a business conducted by establishing a special account; the same applies hereinafter in this paragraph), or to a corporation prescribed in the preceding paragraph is as set out in the following items:

国若しくは地方公共団体（特別会計を設けて行う事業に限る。以下この項において同じ。）又は前項に規定する法人に係る法第四十五条第一項の規定の適用については、次に定めるところによる。

Article 76, paragraph (2), item (i)（国、地方公共団体等の申告期限の特例）

for the national government, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within five months";

国については、法第四十五条第一項中「二月以内」とあるのは、「五月以内」とする。

Article 76, paragraph (2), item (ii)（国、地方公共団体等の申告期限の特例）

for a local government (excluding an enterprise operated by a local government to which Article 30, paragraph (1) (Settlement of Accounts) of the Local Public Enterprise Act applies), the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within six months";

地方公共団体（地方公営企業法第三十条第一項（決算）の規定の適用を受ける地方公共団体の経営する企業を除く。）については、法第四十五条第一項中「二月以内」とあるのは、「六月以内」とする。

Article 76, paragraph (2), item (iii)（国、地方公共団体等の申告期限の特例）

for an enterprise operated by a local government prescribed in the preceding item, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within three months";

前号に規定する地方公共団体の経営する企業については、法第四十五条第一項中「二月以内」とあるのは、「三月以内」とする。

Article 76, paragraph (2), item (iv)（国、地方公共団体等の申告期限の特例）

for a corporation prescribed in the preceding paragraph, the phrase "within two months" in Article 45, paragraph (1) of the Act is deemed to be replaced with "within a period of six months or less that the district director having jurisdiction over its place for tax payment approves".

前項に規定する法人については、法第四十五条第一項中「二月以内」とあるのは、「六月以内でその納税地を所轄する税務署長が承認する期間内」とする。

Article 76, paragraph (3)（国、地方公共団体等の申告期限の特例）

The application of Articles 37-2 and 42 of the Act to a business operator subject to the application of the preceding paragraph is as set out in the following items:

前項の規定の適用を受ける事業者に係る法第三十七条の二及び第四十二条の規定の適用については、次に定めるところによる。

Article 76, paragraph (3), item (i)（国、地方公共団体等の申告期限の特例）

For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which three months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.

Article 37-2, paragraph (2) of the Act	the day following the last day of the elected disaster-affected taxable period relating to the application	the day on which one month has elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act	two months	three months
Article 37-2, paragraph (5) of the Act	on or after the day following the last day of the elected disaster-affected taxable period relating to the application	on or after the day on which one month has elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act	the one-month period beginning on the first day of the taxable period	a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which two months have elapsed from that day
Article 42, paragraph (1) of the Act	two months	three months
Article 42, paragraph (4) of the Act	two months	three months
Article 42, paragraph (4) of the Act	by the last day of that three-month interim filing period	by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return)
Article 42, paragraph (5) of the Act	the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period	finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, and Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return; the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act	two months	three months

法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から三月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

法第三十七条の二第二項	翌日	翌日から一月を経過した日
法第三十七条の二第五項	二月	三月
法第三十七条の二第五項	以後	から一月を経過した日以後
法第四十二条第一項	以後一月の期間	から同日以後二月を経過した日の前日までの間に終了した一月中間申告対象期間
法第四十二条第一項	二月	三月
法第四十二条第四項	二月	三月
法第四十二条第四項	末日まで	末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間であり、かつ、当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）まで
法第四十二条第五項	確定日」とあるのは「三月中間申告対象期間の末日	確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間であり、かつ、当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項	二月	三月

Article 76, paragraph (3), item (ii)（国、地方公共団体等の申告期限の特例）

For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which four months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.

Article 37-2, paragraph (2) of the Act	the day following the last day of the elected disaster-affected taxable period relating to the application	the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act	two months	four months
Article 37-2, paragraph (5) of the Act	on or after the day following the last day of the elected disaster-affected taxable period relating to the application	on or after the day on which two months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act	within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period)	within four months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which three months have elapsed from that day, within three months from the day on which four months have elapsed from the first day of the taxable period)
Article 42, paragraph (1), item (i) of the Act	two months	four months
Article 42, paragraph (4) of the Act	within two months	within four months (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of the taxable period (hereinafter in this paragraph referred to as the "initial three-month interim filing period"), within three months from the day on which four months have elapsed from the first day of the taxable period)
Article 42, paragraph (4) of the Act	by the last day of that three-month interim filing period	by the last day of that three-month interim filing period (where that three-month interim filing period is the initial three-month interim filing period, the last day is to be the day before the day on which four months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return))
Article 42, paragraph (5) of the Act	the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period	finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, the last day is to be the day before the day on which four months have elapsed from the first day of that taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return); the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act	two months	four months

法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から四月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

法第三十七条の二第二項	翌日	翌日から二月を経過した日
法第三十七条の二第五項	二月	四月
法第三十七条の二第五項	以後	から二月を経過した日以後
法第四十二条第一項	（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内	から四月以内（当該一月中間申告対象期間が当該課税期間開始の日から同日以後三月を経過した日の前日までの間に終了した一月中間申告対象期間である場合には、当該課税期間開始の日以後四月を経過した日から三月以内）
法第四十二条第一項第一号	二月	四月
法第四十二条第四項	二月以内	四月以内（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間（以下この項において「当初三月中間申告対象期間」という。）である場合には、当該課税期間開始の日以後四月を経過した日から三月以内）
法第四十二条第四項	末日まで	末日（当該三月中間申告対象期間が当初三月中間申告対象期間である場合には、当該課税期間開始の日から四月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。）まで
法第四十二条第五項	確定日」とあるのは「三月中間申告対象期間の末日	確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間である場合には、当該課税期間開始の日から四月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項	二月	四月

Article 76, paragraph (3), item (iii)（国、地方公共団体等の申告期限の特例）

For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which five months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.

Article 37-2, paragraph (2) of the Act	the day following the last day of the elected disaster-affected taxable period relating to the application	the day on which three months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act	two months	five months
Article 37-2, paragraph (5) of the Act	on or after the day following the last day of the elected disaster-affected taxable period relating to the application	on or after the day on which three months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act	within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period)	within five months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which three months have elapsed from that day, within three months from the day on which five months have elapsed from the first day of the taxable period, and where that one-month interim filing period is the one-month period beginning on the day on which three months have elapsed from the first day of the taxable period, within four months from the day on which five months have elapsed from the first day of the taxable period)
Article 42, paragraph (1), item (i) of the Act	two months	five months
Article 42, paragraph (4) of the Act	within two months	within five months (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of the taxable period (hereinafter in this paragraph referred to as the "initial three-month interim filing period"), within three months from the day on which five months have elapsed from the first day of the taxable period)
Article 42, paragraph (4) of the Act	by the last day of that three-month interim filing period	by the last day of that three-month interim filing period (where that three-month interim filing period is the initial three-month interim filing period, the last day is to be the day before the day on which five months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return))
Article 42, paragraph (5) of the Act	the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period	finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of that taxable period, the last day is to be the day before the day on which five months have elapsed from the first day of that taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return); the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act	two months	five months

法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から五月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

法第三十七条の二第二項	翌日	翌日から三月を経過した日
法第三十七条の二第五項	二月	五月
法第三十七条の二第五項	以後	から三月を経過した日以後
法第四十二条第一項	（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内	から五月以内（当該一月中間申告対象期間が当該課税期間開始の日から同日以後三月を経過した日の前日までの間に終了した一月中間申告対象期間である場合には当該課税期間開始の日以後五月を経過した日から三月以内とし、当該一月中間申告対象期間が当該課税期間開始の日から三月を経過した日以後一月の期間である場合には当該課税期間開始の日以後五月を経過した日から四月以内とする。）
法第四十二条第一項第一号	二月	五月
法第四十二条第四項	二月以内	五月以内（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間（以下この項において「当初三月中間申告対象期間」という。）である場合には、当該課税期間開始の日以後五月を経過した日から三月以内）
法第四十二条第四項	末日まで	末日（当該三月中間申告対象期間が当初三月中間申告対象期間である場合には、当該課税期間開始の日から五月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。）まで
法第四十二条第五項	確定日」とあるのは「三月中間申告対象期間の末日	確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間である場合には、当該課税期間開始の日から五月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項	二月	五月

Article 76, paragraph (3), item (iv)（国、地方公共団体等の申告期限の特例）

For a business operator for which the deadline for filing the return under Article 45, paragraph (1) of the Act is the day on which six months have elapsed from the day following the last day of the taxable period, with respect to the application of Articles 37-2 and 42 of the Act, the words set out in the middle column of the following table in the provisions set out in the upper column of the table are deemed to be replaced with the words set out in the lower column of the table, respectively.

Article 37-2, paragraph (2) of the Act	the day following the last day of the elected disaster-affected taxable period relating to the application	the day on which four months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 37-2, paragraph (5) of the Act	two months	six months
Article 37-2, paragraph (5) of the Act	on or after the day following the last day of the elected disaster-affected taxable period relating to the application	on or after the day on which four months have elapsed from the day following the last day of the elected disaster-affected taxable period relating to the application
Article 42, paragraph (1) of the Act	within two months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is the one-month period beginning on the first day of the taxable period, from the day on which two months have elapsed from the first day of the taxable period)	within six months from the day following the last day of that one-month interim filing period (or, where that one-month interim filing period is a one-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which three months have elapsed from that day, within three months from the day on which six months have elapsed from the first day of the taxable period, where that one-month interim filing period is the one-month period beginning on the day on which three months have elapsed from the first day of the taxable period, within four months from the day on which six months have elapsed from the first day of the taxable period, and where that one-month interim filing period is the one-month period beginning on the day on which four months have elapsed from the first day of the taxable period, within five months from the day on which six months have elapsed from the first day of the taxable period)
Article 42, paragraph (1), item (i) of the Act	two months	six months
Article 42, paragraph (4) of the Act	within two months	within six months (where that three-month interim filing period is the first three-month interim filing period divided every three months on or after the first day of the taxable period, within three months from the day on which six months have elapsed from the first day of the taxable period)
Article 42, paragraph (4) of the Act	by the last day of that three-month interim filing period	by the last day of that three-month interim filing period (where that three-month interim filing period is a three-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which six months have elapsed from that day, the last day is to be the day before the day on which six months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return))
Article 42, paragraph (5) of the Act	the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that three-month interim filing period	finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that three-month interim filing period (where that three-month interim filing period is a three-month interim filing period that ended during the period from the first day of the taxable period to the day before the day on which six months have elapsed from that day, the last day is to be the day before the day on which six months have elapsed from the first day of the taxable period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return); the same applies hereinafter in this item) of the merging corporation (", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that three-month interim filing period of the merging corporation;
Article 42, paragraph (6) of the Act	two months	six months
Article 42, paragraph (6) of the Act	by the last day of that six-month interim filing period	by the last day of that six-month interim filing period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return)
Article 42, paragraph (7) of the Act	the finalization date relating to that one-month interim filing period" is deemed to be replaced with "the last day of that six-month interim filing period	finalized by the finalization date relating to that one-month interim filing period of the merging corporation (" is deemed to be replaced with "finalized by the last day of that six-month interim filing period (where Article 10, paragraph (2) of the Act on General Rules for National Taxes applies to the due date for filing the final return for the immediately preceding taxable period, the day deemed by that paragraph to be the due date for filing that final return; the same applies hereinafter in this item) of the merging corporation (
Article 42, paragraph (7) of the Act	less than six months"	less than six months", and the phrase "finalized by the finalization date relating to that one-month interim filing period of the merging corporation;" is deemed to be replaced with "finalized by the last day of that six-month interim filing period of the merging corporation;"

法第四十五条第一項の規定による申告書の提出期限が当該課税期間の末日の翌日から六月を経過する日である事業者の法第三十七条の二及び第四十二条の規定の適用については、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

法第三十七条の二第二項	翌日	翌日から四月を経過した日
法第三十七条の二第五項	二月	六月
法第三十七条の二第五項	以後	から四月を経過した日以後
法第四十二条第一項	（当該一月中間申告対象期間が当該課税期間開始の日以後一月の期間である場合には、当該課税期間開始の日から二月を経過した日）から二月以内	から六月以内（当該一月中間申告対象期間が当該課税期間開始の日から同日以後三月を経過した日の前日までの間に終了した一月中間申告対象期間である場合には当該課税期間開始の日以後六月を経過した日から三月以内とし、当該一月中間申告対象期間が当該課税期間開始の日から三月を経過した日以後一月の期間である場合には当該課税期間開始の日以後六月を経過した日から四月以内とし、当該一月中間申告対象期間が当該課税期間開始の日から四月を経過した日以後一月の期間である場合には当該課税期間開始の日以後六月を経過した日から五月以内とする。）
法第四十二条第一項第一号	二月	六月
法第四十二条第四項	二月以内	六月以内（当該三月中間申告対象期間が当該課税期間開始の日以後三月ごとに区分された最初の三月中間申告対象期間である場合には、当該課税期間開始の日以後六月を経過した日から三月以内）
法第四十二条第四項	末日まで	末日（当該三月中間申告対象期間が当該課税期間開始の日から同日以後六月を経過した日の前日までの間に終了した三月中間申告対象期間である場合には、当該課税期間開始の日から六月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。）まで
法第四十二条第五項	確定日」とあるのは「三月中間申告対象期間の末日	確定日までに確定したもの（」とあるのは「三月中間申告対象期間の末日（当該三月中間申告対象期間が当該課税期間開始の日から同日以後六月を経過した日の前日までの間に終了した三月中間申告対象期間である場合には、当該課税期間開始の日から六月を経過した日の前日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）とする。以下この号において同じ。）までに確定したもの（」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「三月中間申告対象期間の末日までに確定したもの。
法第四十二条第六項	二月	六月
法第四十二条第六項	末日まで	末日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日）まで
法第四十二条第七項	確定日」とあるのは「六月中間申告対象期間の末日	確定日までに確定したもの（」とあるのは「六月中間申告対象期間の末日（当該課税期間の直前の課税期間の確定申告書の提出期限につき国税通則法第十条第二項の規定の適用がある場合には、同項の規定により当該確定申告書の提出期限とみなされる日。以下この号において同じ。）までに確定したもの（
法第四十二条第七項	六月」	六月」と、「一月中間申告対象期間に係る確定日までに確定したもの。」とあるのは「六月中間申告対象期間の末日までに確定したもの。」

Article 76, paragraph (4)（国、地方公共団体等の申告期限の特例）Special Provisions on Filing Deadlines for the National Government, Local Governments, etc.Changed

With respect to the application of Article 18, paragraph (10), Article 50, Article 54, paragraphs (3) and (5), Article 58-2, paragraphs (2) and (3), Article 58-3, paragraphs (2) and (3)~~, Article 70-13, and Article 71, paragraphs (2) and (5)~~ and Article 70-13 to a business operator subject to the application of paragraph (2), the phrase "have elapsed" in Article 18, paragraph (10) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period)"; the phrase "have elapsed" in Article 50, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph and paragraph (3))", and the phrase "that item" with "Article 30, paragraph (9), item (ii) of the Act"; the phrase "have elapsed" in Article 54, paragraph (3) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))"; and the phrase "have elapsed" in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in the following paragraph)"; and the phrase "have elapsed" in Article 71, paragraph (2) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) applies, the day following the deadline for filing the return under the items of that paragraph (meaning the return under Article 45, paragraph (1) of the Act) for the taxable period; the same applies in paragraph (5))".

第二項の規定の適用を受ける事業者に係る第十八条第十項、第五十条、第五十四条第三項及び第五項、第五十八条の二第二項及び第三項、第五十八条の三第二項及び第三項~~、第七十条の十三並びに第七十一条第二項及び第五項~~並びに第七十条の十三の規定の適用については、第十八条第十項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、「同号」とあるのは「法第三十条第九項第二号」と、第五十四条第三項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」と、第五十八条の二第二項、第五十八条の三第二項及び第七十条の十三第一項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項において同じ。）」と、第七十一条第二項中「経過した日」とあるのは「経過した日（第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第五項において同じ。）」とする。

Article 76, paragraph (5)（国、地方公共団体等の申告期限の特例）

A corporation that intends to obtain the approval under paragraph (1) and paragraph (2), item (iv) must submit to the district director having jurisdiction over its place for tax payment a written application stating the provisions of laws and regulations on the completion of its settlement of accounts or the special circumstances referred to in paragraph (1), the period for which it intends to obtain the approval under paragraph (2), item (iv), and other matters specified by Ministry of Finance Order.

第一項及び第二項第四号の承認を受けようとする法人は、その決算の完結に関する法令の規定又は第一項の特別な事情、第二項第四号の承認を受けようとする期間その他財務省令で定める事項を記載した申請書をその納税地を所轄する税務署長に提出しなければならない。

Article 76, paragraph (6)（国、地方公共団体等の申告期限の特例）

Where a written application under the preceding paragraph is submitted, the district director examines it without delay and either approves that the corporation be subject to the special provision on the deadline for filing the return referred to in paragraph (1) or, where the district director finds that there are no special circumstances that prevent the return under Article 45, paragraph (1) of the Act from being submitted by its deadline for filing, rejects the application.

税務署長は、前項の申請書の提出があつた場合には、遅滞なく、これを審査し、第一項の申告書の提出期限の特例の適用を受けることを承認し、又は法第四十五条第一項の規定による申告書をその提出期限までに提出することができない特別の事情がないと認めるときは、その申請を却下する。

Article 76, paragraph (7)（国、地方公共団体等の申告期限の特例）

After granting the approval under paragraph (1) and paragraph (2), item (iv), the district director may rescind that approval if the district director finds that special circumstances have arisen that make it inappropriate to rely on the period relating to that approval.

税務署長は、第一項及び第二項第四号の承認をした後、その承認に係る期間によることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。

Article 76, paragraph (8)（国、地方公共団体等の申告期限の特例）

When taking a disposition under the preceding two paragraphs, the district director notifies the corporation to which the disposition relates to that effect in writing.

税務署長は、前二項の処分をするときは、その処分に係る法人に対し、書面によりその旨を通知する。

Article 76, paragraph (9)（国、地方公共団体等の申告期限の特例）

Where the approval under paragraph (1) and paragraph (2), item (iv) or the rescission of approval under paragraph (7) has been made, the effect of that disposition is to arise with respect to the submission of the returns under Article 45, paragraph (1) of the Act for each taxable period on or after the taxable period that includes the day on which those dispositions were made, and of the returns under Article 42, paragraph (1), (4) or (6) of the Act for each taxable period on or after the taxable period that includes the day following the last day of the taxable period that includes that day.

第一項及び第二項第四号の承認又は第七項の承認の取消しがあつた場合には、これらの処分のあつた日の属する課税期間以後の各課税期間に係る法第四十五条第一項の規定による申告書及び同日の属する課税期間の末日の翌日の属する課税期間以後の各課税期間に係る法第四十二条第一項、第四項又は第六項の規定による申告書の提出についてその処分の効果が生ずるものとする。

Article 76, paragraph (10)（国、地方公共団体等の申告期限の特例）

Where a corporation that has obtained the approval under paragraph (1) and paragraph (2), item (iv) intends to cease to be subject to the application of the provisions of that paragraph, it must submit to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.

第一項及び第二項第四号の承認を受けている法人が同項の規定の適用を受けることをやめようとする場合には、その旨その他財務省令で定める事項を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。

Article 76, paragraph (11)（国、地方公共団体等の申告期限の特例）

Where the written notification under the preceding paragraph is submitted, the approval under paragraph (1) and paragraph (2), item (iv) ceases to be effective with respect to the submission of the returns under Article 45, paragraph (1) of the Act for each taxable period on or after the taxable period that includes the day on which the notification was submitted, and of the returns under Article 42, paragraph (1), (4) or (6) of the Act for each taxable period on or after the taxable period that includes the day following the last day of the taxable period that includes that day.

前項の届出書の提出があつた場合には、その提出があつた日の属する課税期間以後の各課税期間に係る法第四十五条第一項の規定による申告書及び同日の属する課税期間の末日の翌日の属する課税期間以後の各課税期間に係る法第四十二条第一項、第四項又は第六項の規定による申告書の提出については、第一項及び第二項第四号の承認は、その効力を失う。

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Article 76第七十六条