Article 45-2Special Provisions on the Deadline for Filing a Final Return by a Corporation
第四十五条の二（法人の確定申告書の提出期限の特例）
Where a corporation that is to submit the return under the provisions of paragraph (1) of the preceding Article (hereinafter in this paragraph and paragraph (4) referred to as a "consumption tax return") (limited to a corporation to which the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return) of that Act; the same applies hereinafter in this paragraph) apply (excluding a corporation whose deadline for filing a consumption tax return is extended by the application of Article 60, paragraph (8))) submits to the district director having jurisdiction over its place for tax payment a written notification stating that the deadline for filing the consumption tax return is to be extended, the deadline for filing the consumption tax return for the taxable period that includes the last day of each business year on or after the business year that includes the day of that submission (including, in the case of a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 (Definitions) of the Corporation Tax Act, that business year where the day of that submission is within 45 days from the day following the last day of that business year) (limited to a business year for which the deadline for filing a return under the provisions of Article 74, paragraph (1) (Final Returns) or Article 144-6, paragraph (1) or (2) (Final Returns) of that Act is extended pursuant to the provisions of Article 75-2, paragraph (1) of that Act (including a business year for which the provisions of Article 75-2, paragraph (1) of that Act are deemed not to apply pursuant to the provisions of Article 75-2, paragraph (9) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act))) is, notwithstanding the provisions of paragraph (1) of the preceding Article, within three months from the day following the last day of that taxable period.
前条第一項の規定による申告書（以下この項及び第四項において「消費税申告書」という。）を提出すべき法人（法人税法第七十五条の二第一項（確定申告書の提出期限の延長の特例）（同法第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する場合を含む。以下この項において同じ。）の規定の適用を受ける法人（第六十条第八項の規定の適用により消費税申告書の提出期限が延長される法人を除く。）に限る。）が、消費税申告書の提出期限を延長する旨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た場合には、その提出をした日の属する事業年度（同法第二条第十二号の七の二（定義）に規定する通算法人の場合にあつては、その提出をした日が事業年度終了の日の翌日から四十五日以内である場合のその事業年度を含む。）以後の各事業年度（同法第七十五条の二第一項の規定により同法第七十四条第一項（確定申告）又は第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書の提出期限が延長されている事業年度（同法第七十五条の二第九項（同法第百四十四条の八において準用する場合を含む。）の規定により同法第七十五条の二第一項の規定の適用がないものとみなされる事業年度を含む。）に限る。）終了の日の属する課税期間に係る消費税申告書の提出期限については、前条第一項の規定にかかわらず、当該課税期間の末日の翌日から三月以内とする。
A corporation that has submitted a written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph, or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.
Where a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (1) ceases to be effective with respect to the taxable periods that include the last day of a business year, on or after the taxable period that includes the last day of the business year that includes the day on which that submission was made.
A corporation to which the provisions of paragraph (1) apply must pay, together with the consumption tax that is the basis of its calculation, interest tax equivalent to the amount calculated by multiplying the amount of consumption tax for the taxable period relating to the consumption tax return to which the provisions of that paragraph apply by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of that taxable period to the deadline for filing extended pursuant to the provisions of that paragraph.
Where a disaster or other unavoidable reason arises, in respect of a corporation to which the provisions of paragraph (1) apply, before the day on which two months have elapsed from the day following the last day of the taxable period to which the provisions of that paragraph apply, the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes may be applied, for that taxable period only, by deeming the provisions of that paragraph not to apply.
Where the provisions of paragraph (1) apply, the retention period for the books or invoices, etc. prescribed in Article 30, paragraph (7), and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.