Article 63-2Special Provisions on Interim Returns, etc. of Corporations with Extended Filing Deadlines
第六十三条の二（申告期限延長法人に係る中間申告等の特例）
Where Article 45-2, paragraph (1) of the Act applies, for the purpose of the application of Article 37-2, paragraphs (2) and (5) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) and Article 42, paragraphs (1) and (4) of the Act, in Article 37-2, paragraph (2) of the Act, the phrase "the day following" is deemed to be replaced with "the day on which one month has elapsed from the day following"; in paragraph (5) of that Article, the phrase "two months" is deemed to be replaced with "three months", and the phrase "on or after the day following" with "on or after the day on which one month has elapsed from the day following"; in Article 42, paragraph (1) of the Act, the phrase "the one-month period beginning on the first day of the taxable period" is deemed to be replaced with "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", and the phrase "two months have elapsed" with "three months have elapsed"; and in paragraph (4), item (i) of that Article, the phrase "last day" is deemed to be replaced with "last day (where that three-month interim filing period is the first of the three-month interim filing periods divided into periods of 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 deadline for filing the final return for the immediately preceding taxable period, the day that is deemed by that paragraph to be the deadline for filing that final return)".
法第四十五条の二第一項の規定の適用がある場合における法第三十七条の二第二項及び第五項（これらの規定を同条第七項において準用する場合を含む。）並びに第四十二条第一項及び第四項の規定の適用については、法第三十七条の二第二項中「翌日」とあるのは「翌日から一月を経過した日」と、同条第五項中「二月」とあるのは「三月」と、「以後」とあるのは「から一月を経過した日以後」と、法第四十二条第一項中「以後一月の期間」とあるのは「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」と、「二月を」とあるのは「三月を」と、同条第四項第一号中「末日」とあるのは「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）」とする。
Changes on (Cabinet Order No. 96 of 2026)
Where Article 45-2, paragraph (1) of the Act applies, for the purpose of 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), in Article 18, paragraph (10), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period)"; in Article 50, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph and paragraph (3))"; in Article 54, paragraph (3), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))"; in Article 58-2, paragraph (2), Article 58-3, paragraph (2) and Article 70-13, paragraph (1), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in the following paragraph)"; and in Article 71, paragraph (2), the phrase "have elapsed" is deemed to be replaced with "have elapsed (where Article 45-2, paragraph (1) of the Act applies, the day following the deadline for filing the consumption tax return prescribed in that paragraph for that taxable period; the same applies in paragraph (5))".
法第四十五条の二第一項の規定の適用がある場合における第十八条第十項、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（法第四十五条の二第一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に規定する消費税申告書の提出期限の翌日）」と、第五十条第一項中「経過した日」とあるのは「経過した日（法第四十五条の二第一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に規定する消費税申告書の提出期限の翌日。次項及び第三項において同じ。）」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（法第四十五条の二第一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に規定する消費税申告書の提出期限の翌日。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（法第四十五条の二第一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に規定する消費税申告書の提出期限の翌日。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（法第四十五条の二第一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に規定する消費税申告書の提出期限の翌日。第五項において同じ。）」とする。
The period for retaining the documents relating to the proof under Article 7, paragraph (2) of the Act (including books; the same applies hereinafter in this paragraph) and other documents in the case where Article 45-2, paragraph (1) of the Act applies is specified by Ministry of Finance Order.
法第四十五条の二第一項の規定の適用がある場合における法第七条第二項に規定する証明に係る書類（帳簿を含む。以下この項において同じ。）その他の書類の保存期間については、財務省令で定める。
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