①Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using an electronic data processing system due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to submit a tax return, etc. without applying the provisions of that paragraph, and has obtained the approval of the district director having jurisdiction over its place for tax payment to submit the tax return, etc. without applying the provisions of that paragraph, the provisions of the preceding Article do not apply to a filing under that paragraph made within the period designated by that district director.

②A business operator that intends to obtain the approval referred to in the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the circumstances that have made it necessary to be subject to the application of the provisions of that paragraph, the period for which it seeks to be designated under the provisions of that paragraph, and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached, by the day 15 days before the first day of that period (or, where the day on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under the provisions of Article 45, paragraph (1) (for a return under the provisions of Article 46, paragraph (1), the deadline for filing that would apply if that return were a return under the provisions of Article 45, paragraph (1)), and that deadline for filing falls within that period, by that first day).

③In the case where a written application referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.

④Where the district director, upon the submission of the written application referred to in paragraph (2), makes a disposition of approval or denial of the application, the district director notifies the business operator that made the application to that effect in writing.

⑤In the case where a written application referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the written application, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.

⑥Where the district director finds that it is no longer difficult for a business operator to which the provisions of paragraph (1) apply to use an electronic data processing system, the district director may revoke the approval referred to in that paragraph. In this case, when the disposition of revocation has been made, the effect of that disposition is to arise for the period on or after the day following the day on which the disposition was made.

⑦When the district director makes the disposition referred to in the preceding paragraph, the district director notifies the business operator subject to that disposition to that effect in writing.

⑧A business operator to which the provisions of paragraph (1) apply must, when it intends to cease to be subject to the application of the provisions of paragraph (1) with respect to a filing under paragraph (1) of the preceding Article, submit a written notification stating that fact and other matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, when the written notification has been submitted, the disposition of approval under paragraph (1) is to cease to be effective for the period on or after the day following the day on which it was submitted.