The provisions of Article 75-2 (Special Provisions on Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis to the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns) (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) for each business year on or after the business year, in the case where it is found that, due to the provisions of the articles of incorporation, articles of endowment, rules, bylaws or any other equivalent documents of a foreign corporation, or due to special circumstances of the foreign corporation, an ordinary general meeting concerning the settlement of accounts for each business year is habitually not convened within two months from the day following the last day of each business year on or after the business year.