①If a group tax sharing parent corporation, in processing the matters concerning the filing of a corporation tax return prescribed in Article 75-4, paragraph (1) (Filing of Returns via Electronic Data Processing System) for another group tax sharing corporation, has provided the return entry matters or attached document entry matters prescribed in that paragraph by the method prescribed in that paragraph, as specified by Ministry of Finance Order, that other group tax sharing corporation is deemed to have provided those return entry matters or attached document entry matters as prescribed in that paragraph.

②In the case referred to in the preceding paragraph, if the group tax sharing parent corporation referred to in that paragraph has, in processing the matters prescribed in that paragraph, taken measures to make the name of that group tax sharing parent corporation clear as specified by Ministry of Finance Order, the other group tax sharing corporation referred to in that paragraph is deemed to have taken the measures prescribed in Article 75-4, paragraph (5) with regard to the filing of the corporation tax return referred to in that paragraph.