In the case where a domestic corporation, which is to file a return under paragraph (1) of the preceding Article, is recognized to be unable to file the return by the due date prescribed in the paragraph because the account cannot be settled due to any disaster or on other unavoidable grounds (excluding the grounds on which the provisions of paragraph (1) of the following Article may be applied), the competent district director with jurisdiction over the place for tax payment may extend the due date by designating a particular date based on an application by the domestic corporation, except in the case where the due date has been extended pursuant to the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes.
An application set forth in the preceding paragraph must be filed, within 45 days from the day following the last day of the business year pertaining to a return as prescribed in the paragraph, with an application form stating the grounds why the account would not be settled by the due date for filing the return, the date that the domestic corporation seeks the designation, and any other matters as specified by Ordinance of the Ministry of Finance.
In the case where an application form set forth in the preceding paragraph has been filed, the district director of the tax office may deny the application when they find the grounds for the application to be inappropriate.
税務署長は、前項の申請書の提出があつた場合において、その申請に係る理由が相当でないと認めるときは、その申請を却下することができる。
In the case where an application form set forth in paragraph (2) has been filed, when the district director of the tax office makes a disposition to extend the due date set forth in paragraph (1) or to deny the application set forth in the preceding paragraph, they notify the domestic corporation that has filed the application to that effect, in writing.
In the case where an application form set forth in paragraph (2) has been filed, when no disposition has been made to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months from the day following the last day of the business year pertaining to a return as prescribed in paragraph (1), the due date set forth in the paragraph is deemed to have been extended, by deeming the date that the domestic corporation seeks the designation pertaining to the application as the date set forth in the paragraph.
In the case where a domestic corporation subject to the provisions of paragraph (1) has filed a return as prescribed in the paragraph to the district director of the tax office prior to the date designated under the paragraph, it is deemed that the day on which the return was filed was deemed to be the date set forth in the paragraph.
A domestic corporation subject to the provisions of paragraph (1) must pay interest tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for the business year pertaining to a return as prescribed in the paragraph by the rate of 7.3 percent per annum, in accordance with the number of days from the day on which two months have elapsed from the day following the last day of the business year to the date designated under the paragraph, beyond the corporation tax that is to be used as the basis of the calculation of the interest tax.
With regard to the application of the provisions of the preceding paragraphs to a group tax sharing corporation, the following provisions apply:
in paragraph (1), the term "domestic corporation" is deemed to be replaced with "group tax sharing corporation", and the term "because the account cannot be settled" is deemed to be replaced with "because the account of the group tax sharing corporation or another group tax sharing corporation cannot be settled, or because the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 (Aggregation of Profits and Losses and Aggregation of Losses) or other provisions applicable to group tax sharing corporations cannot be completed"; in paragraph (2), the term "the grounds why the account would not be settled by the due date for filing the return" is deemed to be replaced with "the grounds why the account would not be settled by the due date for filing the return or the grounds why the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 or other provisions applicable to group tax sharing corporations cannot be completed"; and in paragraph (6), the term "a domestic corporation" is deemed to be replaced with "the group tax sharing corporation and all of the other group tax sharing corporations", and the term "the day on which the return was filed" is deemed to be replaced with "the latest of the days on which the returns were filed";
第一項中「内国法人」とあるのは「通算法人」と、「決算」とあるのは「、当該通算法人若しくは他の通算法人の決算」と、「ため」とあるのは「ため、又は第一節第十一款第一目（損益通算及び欠損金の通算）の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため」と、第二項中「理由」とあるのは「理由又は第一節第十一款第一目の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができない理由」と、第六項中「内国法人」とあるのは「通算法人及び他の通算法人の全て」と、「あつた日」とあるのは「あつた日のうち最も遅い日」とする。
in the case where a disposition to extend the due date for filing set forth in paragraph (1) has been made for a group tax sharing parent corporation, the due date for filing set forth in that paragraph is deemed to have been extended for all of the other group tax sharing corporations, with the date designated by the disposition (in the case where the due date for filing is deemed to have been extended pursuant to the provisions of paragraph (5), the date pertaining to the application) as the date referred to in paragraph (1); and
a group tax sharing subsidiary corporation may not file the application form set forth in paragraph (2).
Read this with the articles around it
Extension of Time Limits due to Disasters and Similar Causes
If the Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or the director-general of a customs house finds that an act…
国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、災害その他やむを得ない理由により、国税に関する法律に基づく申告、申請、請求、届出その他書類の提出、納付又は徴収に関する期限までにこれらの行為をすることができないと認めるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り…
Open this provision(Final Returns)
A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last…
内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
Open this provision(Special Provisions on Extension of the Due Date for Filing a Tax Return)
In the case where it is recognized that a domestic corporation, which is to file a return under Article 74, paragraph (1) (Final Returns), is in a state where…
第七十四条第一項（確定申告）の規定による申告書を提出すべき内国法人が、定款、寄附行為、規則、規約その他これらに準ずるもの（以下この条において「定款等」という。）の定めにより、又は当該内国法人に特別の事情があることにより…
Open this provision(Extension of the Due Date for Filing a Tax Return)
In the case where a domestic corporation, which is to file a return under paragraph (1) of the preceding Article, is recognized to be unable to file the return by the due date prescribed in the…
前条第一項の規定による申告書を提出すべき内国法人が、災害その他やむを得ない理由（次条第一項の規定の適用を受けることができる理由を除く。）により決算が確定しないため、当該申告書を前条第一項に規定する提出期限までに提出することができないと認められる場合には…
Open this provision(Extension of the Due Date for Filing a Tax Return)
An application set forth in the preceding paragraph must be filed, within 45 days from the day following the last day of the business year pertaining to a return as prescribed in the paragraph…
前項の申請は、同項に規定する申告書に係る事業年度終了の日の翌日から四十五日以内に、当該申告書の提出期限までに決算が確定しない理由、その指定を受けようとする期日その他財務省令で定める事項を記載した申請書をもつてしなければならない。
Open this provision(Extension of the Due Date for Filing a Tax Return)
In the case where an application form set forth in the preceding paragraph has been filed, the district director of the tax office may deny the application when they find the grounds for the…
税務署長は、前項の申請書の提出があつた場合において、その申請に係る理由が相当でないと認めるときは、その申請を却下することができる。
Open this provision(Extension of the Due Date for Filing a Tax Return)
In the case where an application form set forth in paragraph (2) has been filed, when the district director of the tax office makes a disposition to extend the due date set forth in paragraph (1) or…
税務署長は、第二項の申請書の提出があつた場合において、第一項の提出期限の延長又は前項の却下の処分をするときは、その申請をした内国法人に対し、書面によりその旨を通知する。
Open this provision(Extension of the Due Date for Filing a Tax Return)
In the case where an application form set forth in paragraph (2) has been filed, when no disposition has been made to extend the due date set forth in paragraph (1) nor to deny the application set…
第二項の申請書の提出があつた場合において、第一項に規定する申告書に係る事業年度終了の日の翌日から二月以内に同項の提出期限の延長又は第三項の却下の処分がなかつたときは、その申請に係る指定を受けようとする期日を第一項の期日として同項の提出期限の延長がされたものとみなす。
Open this provision(Extension of the Due Date for Filing a Tax Return)
In the case where a domestic corporation subject to the provisions of paragraph (1) has filed a return as prescribed in the paragraph to the district director of the tax office prior to the date…
第一項の規定の適用を受ける内国法人が同項に規定する申告書を同項の規定により指定された期日前に税務署長に提出した場合には、その提出があつた日をもつて同項の期日とされたものとみなす。
Open this provision(Extension of the Due Date for Filing a Tax Return)
A domestic corporation subject to the provisions of paragraph (1) must pay interest tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for the business year…
第一項の規定の適用を受ける内国法人は、同項に規定する申告書に係る事業年度の所得に対する法人税の額に、当該事業年度終了の日の翌日以後二月を経過した日から同項の規定により指定された期日までの期間の日数に応じ…
Open this provisiondomestic corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
group tax sharing parent corporationmachine translation
「通算親法人」
A parent corporation (親法人) as described in Article 64-9(1) that has received the approval under that paragraph to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-6-7)· applies throughout the law
group tax sharing subsidiary corporationmachine translation
「通算子法人」
A domestic corporation under the full controlling interest (完全支配関係) of a parent corporation (親法人), as described in Article 64-9(2), that has received the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7)· applies throughout the law
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7-2)· applies throughout the law
net operating loss
「欠損金額」
The amount by which a corporation's deductible expenses (損金) for a business year exceed its gross profits (益金) for that year, in calculating its income for the year.
Defined inArticle 2, paragraph (1), item (xix)· applies throughout the law
business yearmachine translation
「事業年度」
In this Act, the period that is the unit for calculating a corporation's assets and profits and losses — its accounting period (会計期間) set by law or by its articles of incorporation or similar rules (定款等), or, where none is set, the period it notified to the district tax office, the one the office designated or the one Article 13, paragraph (4) provides — divided into one-year periods from its first day where it is longer than a year.
Defined inArticle 13, paragraph (1)· applies throughout the law
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.