In the case where, due to an extension of the due date concerning the filing of returns pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing an interim return of an ordinary corporation which is a foreign corporation and the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns) for the business year pertaining to the interim return fall on the same day, the ordinary corporation is not required to file the interim return, notwithstanding the provisions of the main clause of paragraph (1) or the main clause of paragraph (2) of the preceding Article.