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.
Read this with the articles around it
Extension of Time Limits due to Disasters and Similar Causes
If the Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or the director-general of a customs house finds that an act…
国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、災害その他やむを得ない理由により、国税に関する法律に基づく申告、申請、請求、届出その他書類の提出、納付又は徴収に関する期限までにこれらの行為をすることができないと認めるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り…
Open this provisionFinal Returns
A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有する外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその有しないこととなる日とのうちいずれか早い日まで）に…
Open this provisionFinal Returns
A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts…
恒久的施設を有しない外国法人は、各事業年度終了の日の翌日から二月以内（当該外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合には、当該事業年度終了の日の翌日から二月を経過した日の前日とその廃止の日とのうちいずれか早い日まで）に、税務署長に対し…
Open this provisionSpecial Provisions on Extension of the Due Date for Filing a Tax Return
The provisions of Article 75-2 (Special Provisions on Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis to the due date for filing a return under Article 144-6…
第七十五条の二（確定申告書の提出期限の延長の特例）の規定は、外国法人が、定款、寄附行為、規則、規約その他これらに準ずるものの定めにより、又は当該外国法人に特別の事情があることにより…
Open this provision(Definitions)
group tax sharing corporation: These mean a group tax sharing parent corporation and a group tax sharing subsidiary corporation.
通算法人 通算親法人及び通算子法人をいう。
Open this provision(Final Returns)
A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last…
内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
Open this provision(Special Provisions on Extension of the Due Date for Filing a Tax Return)
In the case where it is recognized that a domestic corporation, which is to file a return under Article 74, paragraph (1) (Final Returns), is in a state where…
第七十四条第一項（確定申告）の規定による申告書を提出すべき内国法人が、定款、寄附行為、規則、規約その他これらに準ずるもの（以下この条において「定款等」という。）の定めにより、又は当該内国法人に特別の事情があることにより…
Open this provision(Special Provisions on Extension of the Due Date for Filing a Tax Return)
In the case where, with regard to a domestic corporation subject to the provisions of paragraph (1), any disaster has occurred or there are any other unavoidable grounds prior to the day on which two…
第一項の規定の適用を受けている内国法人について当該事業年度終了の日の翌日から二月を経過した日前に災害その他やむを得ない理由が生じた場合には、当該事業年度に限り、同項の規定の適用がないものとみなして、前条及び国税通則法第十一条（災害等による期限の延長）の規定を適用することができる。
Open this provisionDeduction of Consumption Tax on Purchases
The provisions of paragraph (1) do not apply to the amount of tax on taxable purchases, etc. relating to a taxable purchase, specified taxable purchase or taxable goods for which the business…
第一項の規定は、事業者が当該課税期間の課税仕入れ等の税額の控除に係る帳簿及び請求書等（請求書等の交付を受けることが困難である場合、特定課税仕入れに係るものである場合その他の政令で定める場合における当該課税仕入れ等の税額については、帳簿）を保存しない場合には、当該保存がない課税仕入れ…
Open this provisionSpecial Provisions on the Deadline for Filing a Final Return by a Corporation
Where a corporation that is to submit the return under the provisions of paragraph (1) of the preceding Article…
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…
Open this provisionSpecial Provisions on the Deadline for Filing a Final Return by a Corporation
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…
前項の規定による届出書を提出した法人は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その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なければならない。
Open this provisionSpecial Provisions on the Deadline for Filing a Final Return by a Corporation
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…
第一項の規定の適用を受ける法人は、同項の規定の適用を受ける消費税申告書に係る課税期間の消費税の額に、当該課税期間終了の日の翌日以後二月を経過した日から同項の規定により延長された提出期限までの期間の日数に応じ…
Open this provisionFinal Returns Concerning Taxable Transfers, etc. of Assets and Specified Taxable Purchases
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, for each taxable period…
事業者（第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。）は、課税期間ごとに、当該課税期間の末日の翌日から二月以内に、次に掲げる事項を記載した申告書を税務署長に提出しなければならない。
Open this provisionSpecial Provisions for the National Government, Local Governments, etc.
In addition to what is provided for in the preceding paragraphs, special provisions on the deadline for filing a return under the provisions of Article 42, paragraph (1), (4) or (6) or Article 45…
前各項に定めるもののほか、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。）又は別表第三に掲げる法人のうち政令で定めるものの第四十二条第一項、第四項若しくは第六項又は第四十五条第一項の規定による申告書の提出期限の特例、その他国若しくは地方公共団体、別表第三に掲げる法人…
Open this provisionbusiness yearmachine translation
「事業年度」
A business year as defined in Articles 13 and 14 of the Corporation Tax Act — a corporation's accounting period set by law or by its articles (or notified to or fixed by the tax office), divided into one-year periods where it is longer — or, for the State, local governments and other corporations those Articles do not cover, a period a Cabinet Order (政令) sets, as Article 2, paragraph (1), item (xiii) of the Consumption Tax Act provides.
Defined inArticle 2, paragraph (1), item (xiii)· applies throughout the law
consumption tax returnmachine translation
「消費税申告書」
In Article 45-2, paragraphs (1) and (4), the final return under Article 45, paragraph (1), whose filing deadline a corporation whose corporation tax return deadline is extended under Article 75-2, paragraph (1) of the Corporation Tax Act may, by notice to the tax office, have extended to three months after the end of the taxable period.
Short name set inArticle 45-2, paragraph (1)· applies only in this paragraph and in Article 45-2, paragraph (4)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.