Article 144-5Special Provisions on Cases Where an Interim Return is Not Filed
第百四十四条の五（中間申告書の提出がない場合の特例）
In the case where an ordinary corporation, which is a foreign corporation and is to file an interim return, has failed to file the interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters specified in the following items for the categories of ordinary corporations listed in the respective items with the district director by the due date, and the provisions of this Act apply:
an ordinary corporation which is a foreign corporation having a permanent establishment: the matters listed in the items of Article 144-3, paragraph (1) (Interim Return); and
恒久的施設を有する外国法人である普通法人 第百四十四条の三第一項各号（中間申告）に掲げる事項
an ordinary corporation which is a foreign corporation not having a permanent establishment: the matters listed in the items of Article 144-3, paragraph (2).
恒久的施設を有しない外国法人である普通法人 第百四十四条の三第二項各号に掲げる事項