①A business operator that is a specified corporation (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, with respect to a filing of a return for consumption tax on taxable transfers, etc. of assets and specified taxable purchases that is to be made, pursuant to the provisions of Article 42, Article 43, Article 45 or the preceding Article, or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, by means of an interim return or final return, etc., or an amended return relating to those returns (meaning the amended return prescribed in Article 19, paragraph (3) of that Act; the same applies in Article 56) (hereinafter in this paragraph and paragraph (3) of this Article and in paragraph (1) of the following Article referred to as the "tax return, etc."), or that is to be made by attaching thereto the documents that are to be attached to the tax return, etc. pursuant to the provisions of this Act (including orders issued thereunder) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), make that filing, notwithstanding those provisions, as provided by Ministry of Finance Order, by providing the matters that are to be stated in the tax return, etc. (referred to in paragraph (3) as the "matters stated in a return") or the matters that are to be stated in the attached documents (referred to in paragraph (3) as the "matters stated in attached documents") by a method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the National Tax Agency (including input/output devices; the same applies hereinafter in this paragraph and paragraph (4)) with a computer used by the business operator making that filing by a telecommunications line; the same applies in paragraphs (1) and (6) of the following Article) after notifying the district director in advance as provided by Ministry of Finance Order.

②The term "specified corporation" prescribed in the preceding paragraph means any of the following business operators:

③With respect to a filing under paragraph (1) made pursuant to the provisions of that paragraph, the provisions of this Act (including orders issued thereunder), the provisions of the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that it was made by means of a tax return, etc. in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.

④A filing under paragraph (1) made pursuant to the provisions of that paragraph is deemed to have reached the district director at the time when it is recorded in a file kept on the computer used by the National Tax Agency referred to in that paragraph.

⑤In the case referred to in paragraph (1), with respect to the entry of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) under the provisions of Article 124 of the Act on General Rules for National Taxes, the business operator referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of that Act, take measures to make its name clear in place of that entry, as provided by Ministry of Finance Order.