With regard to the filing of a return for corporation tax on the domestic minimum tax amount for each covered fiscal year that, pursuant to the provisions of paragraph (1) of the preceding Article or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of a Final Return for the domestic minimum tax amount or an amended return pertaining to that return (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to a tax return pursuant to the provisions of this Act (including orders based on it) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and the following paragraph), a domestic corporation that is a specified corporation prescribed in Article 82-7, paragraph (2) (Filing of Returns via Electronic Data Processing System) must, notwithstanding those provisions, file the return, as specified by Ministry of Finance Order, by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in the following paragraph) or the matters that are to be stated, or are stated, in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and the following paragraph) by the method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system connecting, via a telecommunications line, a computer used by the National Tax Agency (including input-output devices; the same applies hereinafter in this paragraph and paragraph (3)) and a computer used by the domestic corporation filing the return) that is used upon notifying the district director in advance as specified by Ministry of Finance Order; provided, however, that the part of the return pertaining to attached documents may be filed by the method of submitting an optical disk or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
第八十二条の七第二項（電子情報処理組織による申告）に規定する特定法人である内国法人は、前条第一項又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、国内最低課税額確定申告書若しくは当該申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び次項において「添付書類」という。）を添付して行うこととされている各対象会計年度の国内最低課税額に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（次項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び次項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第三項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
With regard to a return referred to in the preceding paragraph that has been filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based on it) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.
A return referred to in paragraph (1) that has been filed pursuant to the provisions of the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear, as specified by Ministry of Finance Order, in lieu of that statement.
第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。