The provisions of Article 75 (Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis in the case where it is found that a foreign corporation is unable to file a return under paragraph (1) or paragraph (2) of the preceding Article (excluding a return that is to be filed in the case where a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes or in the case where a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan) by the due date prescribed in paragraph (1) or paragraph (2) of the preceding Article because its accounts are not settled due to a disaster or any other unavoidable reason (excluding a reason for which it may receive the application of the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to the following Article).