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Article 77Payment by Final Return

第七十七条(確定申告による納付)

When a domestic corporation, which has filed a return under Article 74, paragraph (1) (Final Return), holds any amount listed in item (ii) of the paragraph that it entered in the return (in the case falling under the provisions of item (iv) of the paragraph, any amount listed in the item), it must pay corporation tax equivalent to the amount to the State.

第七十四条第一項(確定申告)の規定による申告書を提出した内国法人は、当該申告書に記載した同項第二号に掲げる金額(同項第四号の規定に該当する場合には、同号に掲げる金額)があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。

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