The provisions of Part II, Chapter II, Section 3, Subsection 4 (Filing of Returns, Payment, etc.) (excluding Article 82-15 (Filing of Returns via Electronic Data Processing System) and Article 82-16 (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)) apply mutatis mutandis to the filing of returns, payment and requests for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (Request for Reassessment) with regard to corporation tax on the international minimum tax residual amount for each covered fiscal year of a foreign corporation. In this case, the phrase "tax base international minimum tax residual amount pertaining to a domestic corporation" in Article 82-14, paragraph (1), item (i) (Final Returns Pertaining to the International Minimum Tax Residual Amount) is deemed to be replaced with "tax base international minimum tax residual amount pertaining to a foreign corporation"; the phrase "tax base international minimum tax residual amount pertaining to a domestic corporation" in item (ii) of that paragraph is deemed to be replaced with "tax base international minimum tax residual amount pertaining to a foreign corporation"; and the phrase "the preceding Article" is deemed to be replaced with "Article 145-4 (Calculation of Tax Amount)".
前編第二章第三節第四款（申告及び納付等）（第八十二条の十五（電子情報処理組織による申告）及び第八十二条の十六（電子情報処理組織による申告が困難である場合の特例）を除く。）の規定は、外国法人の各対象会計年度の国際最低課税残余額に対する法人税についての申告、納付及び国税通則法第二十三条第一項（更正の請求）の規定による更正の請求について準用する。この場合において、第八十二条の十四第一項第一号（国際最低課税残余額に係る確定申告）中「内国法人に係る課税標準国際最低課税残余額」とあるのは「外国法人に係る課税標準国際最低課税残余額」と、同項第二号中「内国法人に係る課税標準国際最低課税残余額」とあるのは「外国法人に係る課税標準国際最低課税残余額」と、「前条」とあるのは「第百四十五条の四（税額の計算）」と読み替えるものとする。