①In the case where a business year of an ordinary corporation which is a domestic corporation (in the case of an ordinary corporation in liquidation, limited to a group tax sharing subsidiary corporation; the same applies in the following Article and Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) (such business year excludes the first business year after the establishment of a newly established ordinary corporation, which is a domestic corporation, other than that which was established as a result of a qualified merger (excluding a merger in which acquired corporations are all public interest corporations, etc. that are not engaged in any profit-making business; the same applies in the following paragraph and paragraph (3)), the business year that contains the day on which a public service corporation or a public interest corporation, etc. that is not engaged in any profit-making business came to fall under the category of an ordinary corporation, and, in the case where the ordinary corporation is a group tax sharing subsidiary corporation, when the day on which the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) became effective is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation pertaining to the ordinary corporation that contains that day (hereinafter referred to as the "business year of the group tax sharing parent corporation" in this paragraph), the business year that contains the day on which the approval became effective; the same applies in Article 72, paragraph (1)) exceeds six months (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, in the case where the business year of the group tax sharing parent corporation that contains the first day of the business year exceeds six months and the ordinary corporation has a group tax sharing full controlling interest with the group tax sharing parent corporation on the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation), the ordinary corporation must file a return containing the following matters to the district director, within two months after the day on which six months have elapsed from the first day of the business year (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the business year of the group tax sharing parent corporation that contains the first day of the business year) (hereinafter referred to as the "day on which six months have elapsed" in this Article); provided, however, that the filing of the return is not required when the amount listed in item (i) is 100,000 yen or less or there is no such amount, or when the ordinary corporation has a group tax sharing full controlling interest with a cooperative, etc. that is a group tax sharing parent corporation:

②In the case referred to in the preceding paragraph, when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (excluding a merger aiming to establish a corporation; hereinafter the same applies in this paragraph) effected within the period listed in the following items, the amount listed in item (i) of the preceding paragraph that is to be entered in an interim return for the business year, which the ordinary corporation is to file, is to be the amount obtained by adding the amount specified in the following items to the amount calculated pursuant to the provisions of item (i) of the preceding paragraph, notwithstanding the provisions of the item:

③In the case referred to in paragraph (1), when an ordinary corporation set forth in the paragraph is an acquiring corporation involved in a qualified merger (limited to a merger aiming to establish a corporation), the amount listed in item (i) of the paragraph that is to be entered in an interim return for the first business year after the establishment, which the ordinary corporation is to file, is the sum of the amounts obtained by dividing the amount of determined corporation tax of the acquired corporation for each acquired corporation in the qualified merger by the number of months of the acquired corporation's business year that was used as the basis of the calculation, and then multiplying the results by the number of months of the interim period, notwithstanding the provisions of the item.

④The number of months set forth in the preceding three paragraphs is calculated in accordance with the calendar and a division of less than one month is counted as one month.

⑤In the case where the due date for filing a return under Article 74, paragraph (1) for the previous business year prescribed in paragraph (1), item (i) has been extended by four months pursuant to the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return), and the provisions of Article 10, paragraph (2) (Computation of Periods and Special Provisions on Time Limits) of the Act on General Rules for National Taxes apply to the due date for filing the return, when the amount of corporation tax has become determined during the period from the day following the due date for filing the return that would apply if the provisions of that paragraph did not apply to the day deemed to be the due date for filing the return pursuant to the provisions of that paragraph, the provisions of the preceding paragraphs apply by deeming that the amount of corporation tax became determined by the day preceding the day on which six months have elapsed.

In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing an interim return of an ordinary corporation which is a domestic corporation and the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year to which the interim return pertains fall on the same day, the ordinary corporation is not required to file the interim return, notwithstanding the provisions of the main clause of paragraph (1) of the preceding Article.

①In the case where an ordinary corporation which is a domestic corporation deems the period of six months from the first day of the business year as one business year and has calculated the amount of income or net operating loss that is to be used as the tax base for the period, the ordinary corporation may file an interim return containing the following matters, in lieu of the matters listed in the items of Article 71, paragraph (1) (Interim Return); provided, however, that this does not apply in the case where it is not required to file an interim return pursuant to the proviso to that paragraph or the preceding Article (excluding the case where there is an amount of loss caused by a disaster prescribed in paragraph (4) that arose during the period), in the case where the amount listed in item (ii) exceeds the amount listed in Article 71, paragraph (1), item (i) calculated pursuant to the provisions of that Article, or in the case where the ordinary corporation is a trust corporation as prescribed in Article 4-3 (Application of This Act to Trust Corporations).

②An interim return containing the matters prescribed in the preceding paragraph must be attached with a balance sheet as of the last day of the prescribed period in the paragraph, a profit and loss statement for the period, and other documents as specified by Ordinance of the Ministry of Finance.

③With regard to the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) and of the amount of corporation tax listed in item (ii) of that paragraph, the term "final settlement of the accounts" in Article 2, item (xxv) (Definitions) is deemed to be replaced with "settlement of the accounts"; the term "final settlement of the accounts" in Subsections 3, 4, 7 and 10 of Section 1 (Tax Base and Calculation Thereof) (excluding Article 57, paragraph (2) and paragraph (10) (Carryover of Losses) and Article 58, paragraph (3) (Special Provisions on Losses for a Business Year When a Blue Return Has Not Been Filed)) is deemed to be replaced with "settlement of the accounts", and the term "Final Return" therein with "interim return"; the term "Article 74, paragraph (1), item (i) (Final Returns)" in Article 55, paragraph (3) (Expenses Related to Wrongful Acts, etc.) is deemed to be replaced with "Article 72, paragraph (1), item (i) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)"; the term "return under Article 74, paragraph (1) (Final Returns)" in Article 64-5, paragraph (5) (Aggregation of Profits and Losses) is deemed to be replaced with "interim return"; the term "(a return under Article 74, paragraph (1)" in paragraph (6) of that Article is deemed to be replaced with "(an interim return"; the terms "return under Article 74, paragraph (1)" and "return under that paragraph" in items (i) and (ii) of that paragraph, the term "return under Article 74, paragraph (1)" in paragraph (7) of that Article, the term "return under Article 74, paragraph (1) (Final Returns)" in Article 64-7, paragraph (4) (Aggregation of Losses), the term "return under Article 74, paragraph (1)" in paragraphs (5), (9) and (10) of that Article, the term "return under Article 74, paragraph (1) (Final Returns)" in Article 66, paragraph (8) (Tax Rate for Corporation Tax on Income for Each Business Year), the term "Final Return" in Article 68, paragraph (4), the term "return under Article 74, paragraph (1) (Final Returns)" in Article 69, paragraph (15) (Foreign Tax Credit), the term "return under Article 74, paragraph (1)" in paragraph (20) and paragraph (21), item (iii) of that Article, and the term "Final Return" in paragraph (25) of that Article are deemed to be replaced with "interim return"; the term "returns, etc. for each business year" in paragraph (26) of that Article is deemed to be replaced with "Final Return, amended return or written request for Reassessment for each business year"; and the term "Final Return" in Article 69-2, paragraph (3) (Credit for Amount Equivalent to the Foreign Tax Adjusted at Distribution) is deemed to be replaced with "interim return".

④In the case where there is an amount of loss caused by a disaster (meaning the amount of loss incurred with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to the disaster, which is specified by Cabinet Order; the same applies in item (i)) that arose, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), during the period prescribed in paragraph (1) of a domestic corporation that ends during the period from the day on which the disaster occurred to the day on which six months will have elapsed from that day, the following matters may be entered in the interim return prescribed in that paragraph, in addition to the matters listed in the items of that paragraph:

⑤With regard to the application of the provisions of paragraph (1) in the case where the ordinary corporation referred to in that paragraph is a group tax sharing corporation, the following provisions apply:

⑥Beyond what is provided for in paragraph (3), necessary matters concerning the calculation of the amount of income or net operating loss that is to be used as the tax base for the period prescribed in paragraph (1) and of the amount of corporation tax listed in item (ii) of that paragraph are specified by Cabinet Order.

In the case where the due date for filing a return under Article 71, paragraph (1) (Interim Return) of a group tax sharing corporation 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, the due date for filing a return under that paragraph is deemed to have been extended pursuant to the provisions of Article 11 of that Act for the other group tax sharing corporations as well, as specified by Cabinet Order.

In the case where an ordinary corporation, which is a domestic corporation and is to file an interim return, has failed to file an interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters listed in the items of Article 71, paragraph (1) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) to the district director of the tax office within the due date, and the provisions of this Act apply.

①A 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 day of each business year:

②In the case where the residual assets of a domestic corporation in liquidation have been determined, with regard to the application of the provisions of the preceding paragraph to the business year of the domestic corporation containing the date of the determination of residual assets (in the case where the domestic corporation is a group tax sharing corporation, excluding a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to the domestic corporation), the term "within two months" in that paragraph is deemed to be replaced with "within one month (in the case where the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".

③A return under paragraph (1) must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.

①In 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.

②An 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.

③In 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.

④In 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.

⑤In 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.

⑥In 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.

⑦A 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.

⑧With regard to the application of the provisions of the preceding paragraphs to a group tax sharing corporation, the following provisions apply:

①In 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, due to the provisions of its articles of incorporation, act of endowment, rules, bylaws or anything equivalent thereto (hereinafter referred to as the "articles of incorporation, etc." in this Article) or due to special circumstances of the domestic corporation, an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within two months from the day following the last day of each of those business years, the competent district director with jurisdiction over the place for tax payment may, based on an application by the domestic corporation, extend the due date for filing the return for each business year on or after the business year (excluding a business year containing the date of the determination of residual assets; hereinafter the same applies in this paragraph and the following paragraph) by one month (in the case falling under any of the cases listed in the following items, by the period specified in the relevant item).

②In the case where it is recognized that a domestic corporation subject to the provisions of the preceding paragraph has come to fall under any of the cases listed in the items of that paragraph, that it has ceased to fall under any of the cases listed in the items of that paragraph, or that a change has occurred to the provisions of the articles of incorporation, etc., the special circumstances referred to in that paragraph or the unavoidable circumstances referred to in item (ii) of that paragraph, the competent district director with jurisdiction over the place for tax payment may, based on an application by the domestic corporation, with regard to the due date for filing the return prescribed in that paragraph for each business year on or after the business year, make the designation under any of the items of that paragraph, revoke the designation under any of the items of that paragraph, or change the number of months pertaining to the designation under any of the items of that paragraph.

③An application set forth in the preceding two paragraphs must be filed, by the last day of the business year pertaining to a return as prescribed in paragraph (1), with an application form stating the content of the provisions of the articles of incorporation, etc. or the special circumstances referred to in that paragraph, and, if the domestic corporation seeks the designation set forth in any of the items of that paragraph, the number of months that it seeks the designation (in the case where it seeks the designation under item (ii) of that paragraph due to the unavoidable circumstances referred to in that item, including the content of those circumstances), and, if it seeks to change the number of months pertaining to the designation under any of the items of that paragraph, the number of months after the change, as well as any other matters as specified by Ministry of Finance Order.

④In the case where a domestic corporation filing the application referred to in paragraph (1) or paragraph (2) gives, as the grounds for the application, the fact that it is in a state where, due to the provisions of the articles of incorporation, etc., an ordinary general meeting for the settlement of accounts of each business year is usually not convened within two months from the day following the last day of each of those business years, the application form referred to in the preceding paragraph must be attached with a copy of the articles of incorporation, etc.

⑤With regard to a domestic corporation subject to the provisions of paragraph (1), in the case where the district director recognizes that a change has occurred to the provisions of the articles of incorporation, etc. or the special circumstances referred to in the paragraph have ceased to exist, that it has ceased to fall under any of the cases listed in the items of the paragraph, or that any change has occurred to the special circumstances referred to in the paragraph or the unavoidable circumstances referred to in item (ii) of the paragraph, they may revoke the disposition to extend the due date set forth in the paragraph, revoke the designation under any of the items of the paragraph or change the number of months for the designation under any of the items of the paragraph. In this case, when such revocation or change has been made, the disposition is to become effective for each business year on or after the business year containing the date of the disposition.

⑥When the district director makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.

⑦When a domestic corporation subject to the provisions of paragraph (1) wishes to stop receiving the application of the paragraph, with regard to the due date for filing a return prescribed in the paragraph for each business year after the business year, it must submit a report stating the first day of the business year and other matters as specified by Ordinance of the Ministry of Finance, to the competent district director with jurisdiction over the place for tax payment, by the last day of the business year. In this case, when the report has been submitted, the disposition to extend the due date set forth in the paragraph ceases to be effective for each business year after the business year.

⑧The provisions of paragraphs (3) through (5) of the preceding Article apply mutatis mutandis to the case where an application form set forth in paragraph (3) has been filed, and the provisions of paragraph (7) of the Article apply mutatis mutandis to corporation tax on the income of a domestic corporation subject to the provisions of paragraph (1) for the business year pertaining to a return as prescribed in the paragraph. In this case, in paragraph (4) of the preceding Article, the term "paragraph (1)" is deemed to be replaced with "paragraph (1) of the following Article"; in paragraph (5) of the Article, the term "to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article nor to deny the application set forth in paragraph (3), within 15 days", and the term "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" is deemed to be replaced with "the due date set forth in paragraph (1) of that Article is deemed to have been extended by one month (in the case where an application has been filed to the effect that the domestic corporation seeks the designation under any of the items of paragraph (1) of that Article, by the period of the number of months for which it seeks the designation pertaining to the application, and in the case where an application has been filed to the effect that it seeks to change the number of months pertaining to the designation under any of the items of that paragraph, by the period of the number of months after the change pertaining to the application)"; and in paragraph (7) of the Article, the term "the date designated under the paragraph" is deemed to be replaced with "the due date extended pursuant to the provisions of paragraph (1) of the following Article".

⑨In the case where, with regard to a domestic corporation subject to the provisions of paragraph (1), any disaster has occurred or there are any other unavoidable grounds prior to the day on which two months have elapsed from the day following the last day of the business year, the provisions of the preceding Article and Article 11 (Extension of the Due Date due to Disaster) of the Act on General Rules for National Taxes may be applied only for the business year, by deeming that the provisions of paragraph (1) do not apply.

⑩The provisions of the preceding Article apply mutatis mutandis to the case where a domestic corporation subject to the provisions of paragraph (1) is recognized to be unable to file a return as prescribed in the paragraph by the due date extended under the paragraph because the account cannot be settled due to any disaster or on other unavoidable grounds for the business year (excluding a business year pertaining to the application of the provisions of the preceding paragraph). In this case, the term "within 45 days from the day following the last day of the business year pertaining to a return" in paragraph (2) of the Article is deemed to be replaced with "by 15 days prior to the due date for a return;" the term "within two months from the day following the last day of the business year pertaining to a return" in paragraph (5) of the Article is deemed to be replaced with "by the due date for filing a return;" and in paragraph (7) of the Article, the term "must pay interest tax" is deemed to be replaced with "must pay, along with the interest tax under this paragraph which is applied mutatis mutandis pursuant to paragraph (8) of the following Article, interest tax;" the term "in the paragraph" is deemed to be replaced with "in paragraph (1);" and the term "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" is deemed to be replaced with "from the day following the due date for filing the return extended under Article 75-2, paragraph (1) to the date designated under paragraph (1)."

⑪With regard to the application of the provisions of the preceding paragraphs to a group tax sharing corporation, the following provisions apply:

In the case where the due date for filing a return under Article 74, paragraph (1) (Final Returns) of a group tax sharing corporation 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, the due date for filing a return under that paragraph is deemed to have been extended pursuant to the provisions of Article 11 of that Act for the other group tax sharing corporations as well, as specified by Cabinet Order.

①With regard to the filing of a return of corporation tax on income for each business year which, pursuant to the provisions of Article 71 (Interim Return), Article 72 (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) or Article 74 (Final Returns), 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 an interim return, a Final Return or an amended return pertaining to either of these returns (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 the tax return pursuant to the provisions of this Act (including orders based thereon) 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 paragraph (3)), a domestic corporation that is a specified corporation must, notwithstanding those provisions and as specified by Ministry of Finance Order, file the return by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraph (3)) 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 paragraph (3)) by a method specified by Ministry of Finance Order as a method of using, upon notifying the district director in advance as specified by Ministry of Finance Order, an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency (including an input-output device; hereinafter the same applies in this paragraph and paragraph (4)) and a computer used by the domestic corporation filing the return via a telecommunications line). However, the part of the return pertaining to attached documents may be filed by submitting an optical disc or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.

②The specified corporation prescribed in the preceding paragraph means any of the following corporations:

③With regard to a return under paragraph (1) filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based thereon) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address and 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 have been stated, or by attaching thereto attached documents in which the matters stated in attached documents have been stated.

④A return under paragraph (1) filed pursuant to 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.

⑤In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning a corporate number as prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) 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 in lieu of that statement, as specified by Ministry of Finance Order.

①In the case where it is recognized that it is difficult for the domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of a telecommunications line, a disaster or other reasons, and it is recognized that the domestic corporation is able to submit a tax return without applying the provisions of that paragraph, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for submitting a tax return without applying the provisions of that paragraph, the provisions of that Article do not apply to a return under that paragraph that is filed within the period designated by the district director.

②A domestic corporation that seeks the approval referred to in the preceding paragraph must submit an application form stating the circumstances that have made it necessary to receive the application of the provisions of that paragraph, the period for which it seeks the designation under the provisions of that paragraph and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached thereto, to the competent district director with jurisdiction over the place for tax payment by 15 days prior to the first day of the period (in the case where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days prior to the due date for filing a return under Article 74, paragraph (1) (Final Returns), when the due date falls within the period, by that first day).

③In the case where an application form referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.

④In the case where an application form referred to in paragraph (2) has been submitted, when the district director makes a disposition of approval or denial with regard to the application, they notify the domestic corporation that has filed the application to that effect, in writing.

⑤In the case where an application form referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the application form, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.

⑥In the case where the district director recognizes that it is no longer difficult for a domestic corporation subject to the provisions of paragraph (1) to use the electronic data processing system prescribed in paragraph (1) of the preceding Article, they may revoke the approval referred to in paragraph (1). In this case, when the disposition of revocation has been made, the disposition is to become effective for the period on or after the day following the date of the disposition.

⑦When the district director makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.

⑧When a domestic corporation subject to the provisions of paragraph (1) wishes to stop receiving the application of the provisions of paragraph (1) with regard to a return under paragraph (1) of the preceding Article, it must submit a report stating to that effect and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment. In this case, when the report has been submitted, the disposition of approval referred to in that paragraph ceases to be effective for the period on or after the day following the day on which it was submitted.

When an ordinary corporation, which is a domestic corporation and which has filed an interim return, holds any amount listed in Article 71, paragraph (1), item (i) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), any amount listed in item (ii) of the paragraph), it must pay corporation tax equivalent to the amount to the State.

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.

①In the case where an interim return (limited to one stating the matters listed in the items of Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) has been filed or in the case where a Final Return has been filed, when the return states any amount listed in paragraph (4), item (i) of that Article or Article 74, paragraph (1), item (iii) (Final Returns), the district director refunds tax equivalent to the amount to the domestic corporation that has filed the return.

②In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day following the due date for filing the interim return or Final Return set forth in the preceding paragraph (in the case where the Final Return is a return filed after the due date, from the day following the date of the filing of the Final Return) up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible).

③In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to an interim return set forth in the paragraph or the business year pertaining to a Final Return set forth in the paragraph, interest on a refund is not added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax is to be exempted with regard to the portion of the corporation tax that is to be appropriated.

④Beyond what is provided for in the preceding two paragraphs, procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of the paragraph, and other necessary matters concerning the application of the provisions of the paragraph are specified by Cabinet Order.

①In the case where an ordinary corporation, which is a domestic corporation and has filed an interim return, has filed a tax return for the business year pertaining to the interim return, when the tax return states any amount listed in Article 74, paragraph (1), item (v) (Insufficient Credit for Interim Payment), the district director of the tax office refunds the amount of interim payment equivalent to the amount to the ordinary corporation.

②In the case where the district director of the tax office makes a refund pursuant to the provisions of the preceding paragraph, when any delinquent tax has been paid with regard to the amount of interim payment pertaining to the interim return set forth in the paragraph, they also refund the amount calculated, as specified by Cabinet Order, as the portion of the delinquent tax that corresponds to the amount of interim payment to be refunded pursuant to the provisions of the paragraph.

③In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of paragraph (1), the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is the basis of the calculation, is to be the period from the day following the day on which the amount of interim payment to be refunded, pursuant to the provisions of paragraph (1), was paid (in the case where the amount of interim payment was paid prior to the due date for payment, from the day following the due date for payment) up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible); provided, however, that in the case where a tax return set forth in the paragraph is a return filed after the due date, the number of days from the day following the due date for filing the return up to the date of the filing thereof is not included in the period.

④In the case where a refund pursuant to the provisions of paragraph (1) is appropriated for the unpaid portion of corporation tax on income for the business year pertaining to the amount of interim payment that was used as the basis of the calculation, interest on the refund is to not be added to the portion of the refund to be used for appropriation and any delinquent tax and interest tax are to be exempted with regard to the portion of the corporation tax that is to be appropriated.

⑤Interest on a refund is not added to a refund pursuant to the provisions of paragraph (2).

⑥Beyond what is provided for in the preceding three paragraphs, procedures for a refund set forth in paragraph (1) or paragraph (2), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of the paragraph or paragraph (2) are specified by Cabinet Order.

①In the case where a domestic corporation has any net operating loss arising in a business year for which it is to file a Final Return that is a Blue Return (excluding the case falling under the provisions of paragraph (4)), the domestic corporation may, upon filing the Final Return, simultaneously file, with the competent district director with jurisdiction over the place for tax payment, a claim for a refund of corporation tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for any of the business years starting within one year prior to the first day of the business year pertaining to the net operating loss (hereinafter referred to as the "business year showing a loss" in this paragraph and paragraph (3)) (such corporation tax excludes the amount of penalty tax, and in the case where there is any amount credited under Article 68 (Income Tax Credit), Article 69, paragraphs (1) through (3) or paragraph (18) (Foreign Tax Credit) or Article 70 (Corporation Tax Credit Due to a Reassessment after Fictitious Accounting), the amount is added, and in the case where there is any amount added under Article 69, paragraph (19), the amount is deducted; hereinafter the same applies in this Article) by the rate accounted for, out of the amount of income for that business year (hereinafter referred to as a "business year with refunds" in this Article), by the amount equivalent to the net operating loss for the business year showing a loss (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (5) and the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article; the same applies in paragraph (4)).

②In the case referred to in the preceding paragraph, when the provisions of this Article have already been applied to the amount of corporation tax on income for the relevant business year with refunds, the amount that remains after crediting the amount already refunded pursuant to these provisions against the amount is deemed to be the amount of corporation tax, and the amount that remains after deducting the net operating loss pertaining to the application of these provisions from the amount equivalent to the income for the business year with refunds to be the amount of income for the business year with refunds, and thereby applying the provisions of the paragraph.

③The provisions of paragraph (1) apply only in the case where a domestic corporation set forth in the paragraph has filed a Final Return that is a Blue Return on a continuous basis for each business year from the business year with refunds to the previous business year of the business year showing a loss, and where it has filed a Final Return that is a Blue Return for the business year showing a loss (excluding a return filed after the due date) by the due date (where the district director has found any unavoidable circumstances, including in the case where the domestic corporation has filed the Final Return that is a Blue Return for the business year showing a loss after the due date).

④The provisions of paragraph (1) and paragraph (2) apply mutatis mutandis to the case where a domestic corporation has been dissolved (excluding dissolution as a result of a qualified merger, and, in the case where the domestic corporation is a group tax sharing subsidiary corporation, limited to dissolution due to an order commencing bankruptcy proceedings), the whole of its business has been transferred (excluding a transfer of the whole of its business in the case where the domestic corporation is a group tax sharing corporation), reorganization proceedings have commenced for it, or any other equivalent event as specified by Cabinet Order has occurred, and when there is any net operating loss arising in any of the business years that ended within one year prior to the day on which the event occurred or in the business year containing that day (excluding the net operating loss that was included in deductible expenses in the calculation of the amount of income for each business year pursuant to the provisions of Article 57, paragraph (1) (Carryover of Losses) and the net operating loss that was deemed not to exist pursuant to the provisions of paragraph (4) or paragraph (5) of that Article). In this case, in paragraph (1), the term "upon filing the Final Return, simultaneously" is deemed to be replaced with "within one year on or after the day on which the event occurred,", and the following proviso is deemed to be added at the end of that paragraph: "provided, however, that this is limited to the case where the domestic corporation has filed a Final Return that is a Blue Return on a continuous basis for each business year from the business year with refunds to the business year showing a loss."

⑤The provisions of paragraphs (1) through (3) apply mutatis mutandis to the case where there is a net operating loss caused by a disaster (meaning, out of the net operating loss listed in Article 74, paragraph (1), item (i) (Final Returns) or Article 72, paragraph (1), item (i) that has arisen in a business year or interim period, the amount up to the amount of loss specified by Cabinet Order that has arisen with regard to inventory, Fixed Assets or deferred assets specified by Cabinet Order due to a disaster (in the case where there is an amount that has already been used as the basis of the calculation of the amount to be refunded as a result of the filing of an interim return based on provisional accounts, the amount that remains after deducting that amount); the same applies in paragraph (8) and paragraph (13)) that has arisen, due to a disaster (meaning an earthquake, storm, flood, fire or any other disaster specified by Cabinet Order; hereinafter the same applies in this paragraph), in each business year of a domestic corporation ending during the period from the day on which the disaster occurred to the day on which one year has elapsed on or after that day, or in an interim period ending during the period from the day on which the disaster occurred to the day on which six months have elapsed on or after that day (meaning the period prescribed in Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) (in the case where the domestic corporation is a group tax sharing subsidiary corporation, the period prescribed in paragraph (5), item (i) of that Article), in the case where the domestic corporation files an interim return stating the matters listed in the items of paragraph (1) of that Article for that period (hereinafter referred to as an "interim return based on provisional accounts" in this Article); hereinafter the same applies in this Article). In this case, in paragraph (1), the term "upon filing the Final Return" is deemed to be replaced with "upon filing the Final Return for each of the business years or the interim return based on provisional accounts (meaning the interim return based on provisional accounts prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3)) for the interim period concerned (meaning the interim period prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))", the term "the business year pertaining to the net operating loss" is deemed to be replaced with "the business year or interim period pertaining to the net operating loss caused by a disaster (meaning the net operating loss caused by a disaster prescribed in paragraph (5); hereinafter the same applies in this paragraph and paragraph (3))", the term "within one year prior to" is deemed to be replaced with "within one year (in the case where the Final Return or the interim return based on provisional accounts for the business year showing a loss is a Blue Return, two years) prior to", and the term "net operating loss for the business year showing a loss (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for the business year with refunds pursuant to the provisions of this paragraph as applied mutatis mutandis pursuant to paragraph (5) and the amount" is deemed to be replaced with "net operating loss caused by a disaster for the business year showing a loss (excluding the amount"; and in paragraph (3), the term "a Final Return that is a Blue Return on a continuous basis" is deemed to be replaced with "a Final Return on a continuous basis", and the term "a Final Return that is a Blue Return for the business year showing a loss (excluding a return filed after the due date) by the due date (where the district director has found any unavoidable circumstances, including in the case where the domestic corporation has filed the Final Return that is a Blue Return for the business year showing a loss after the due date)" is deemed to be replaced with "a Final Return for the business year showing a loss (in the case of receiving the application of the provisions of that paragraph with regard to the net operating loss caused by a disaster that has arisen in an interim period, where it has filed the interim return based on provisional accounts for the interim period concerned)".

⑥The provisions of paragraph (1) (including as applied mutatis mutandis pursuant to the preceding two paragraphs) do not apply to a net operating loss to which the provisions of Article 64-8 (Inclusion in Deductible Expenses of Losses in the Case of a Merger, etc. of a Group Tax Sharing Corporation) apply.

⑦With regard to the application of the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) pertaining to the business year showing a loss prescribed in paragraph (1) of a group tax sharing corporation (limited to one ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as the "business year showing a loss" in this paragraph), the net operating loss for the business year showing a loss prescribed in paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) of the group tax sharing corporation is to be the sum of the amount listed in item (i) and the amount calculated by multiplying the amount listed in item (ii) by the ratio of the amount listed in item (iii) to the sum of the amounts listed in that item and item (iv) (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article (excluding the part pertaining to paragraph (5))).

⑧With regard to the application of the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) pertaining to the business year showing a loss prescribed in paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of a group tax sharing corporation (limited to one ending on the last day of the business year or interim period of the group tax sharing parent corporation pertaining to the group tax sharing corporation; hereinafter referred to as the "business year showing a loss" in this paragraph), the net operating loss caused by a disaster for the business year showing a loss prescribed in paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) of the group tax sharing corporation is to be the sum of the amount listed in item (i) and the amount calculated by multiplying the amount listed in item (ii) by the ratio of the amount listed in item (iii) to the sum of the amounts listed in that item and item (iv) (excluding the amount that is to be used as the basis of the calculation of the amount to be refunded with regard to corporation tax on income for another business year with refunds pursuant to the provisions of this Article).

⑨A domestic corporation that intends to file a claim for a refund of corporation tax pursuant to the provisions of paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4) and paragraph (5)) must submit a refund claim form stating the amount of corporation tax for which it wishes to receive a refund, the basis of the calculation thereof, and other matters as specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment.

⑩When a refund claim form set forth in the preceding paragraph has been submitted, the district director of the tax office examines the net operating loss which caused the claim and other necessary matters and refunds corporation tax to the domestic corporation that has filed the application, to the extent of the amount pertaining to the claim, or notify it in writing that there are no grounds for filing a claim, based on the examination.

⑪In the case of calculating the amount of interest on a refund with regard to a refund pursuant to the provisions of the preceding paragraph, the period set forth in Article 58, paragraph (1) (Interest on Refund) of the Act on General Rules for National Taxes, which is used as the basis of the calculation, is to be the period from the day on which three months have elapsed from the day following the day on which a claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (4) and paragraph (5)) was filed (in the case where the day on which the claim for a refund under paragraph (1) (including the case where it is applied mutatis mutandis pursuant to paragraph (5); hereinafter the same applies in this paragraph) was filed is prior to the due date for filing the Final Return referred to in paragraph (1) (excluding a return filed after the due date) or the interim return based on provisional accounts, from the due date), up to the day on which the payment of the relevant refund is decided or the day on which the relevant refund is appropriated (in the case where appropriation has become possible before the date of appropriation, up to the day on which it becomes possible).

⑫In the case where a claim for a refund has been made pursuant to the provisions of paragraph (1) (including as applied mutatis mutandis pursuant to paragraph (4)) by applying the provisions of paragraph (7) with regard to a net operating loss arising in each business year of a group tax sharing corporation (hereinafter referred to as the "net operating loss incurred" in this paragraph) or a net operating loss arising in the business year of another group tax sharing corporation ending on the last day of each of those business years, with regard to the application of the provisions of Article 57, paragraphs (1) and (8) and Article 64-7, paragraph (1) (Aggregation of Losses), the amount, out of the net operating loss incurred, that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (excluding the part pertaining to paragraph (5); hereinafter the same applies in this paragraph) is to be the sum of the following amounts:

⑬In the case where a claim for a refund has been made pursuant to the provisions of paragraph (1) as applied mutatis mutandis pursuant to paragraph (5) by applying the provisions of paragraph (8) with regard to a net operating loss caused by a disaster arising in each business year or interim period of a group tax sharing corporation (hereinafter referred to as the "net operating loss caused by a disaster incurred" in this paragraph) or a net operating loss caused by a disaster arising in the business year or interim period of another group tax sharing corporation ending on the last day of each of those business years or interim periods, with regard to the application of the provisions of Article 57, paragraphs (1) and (8), Article 64-7, paragraph (1) and this Article (excluding the part of paragraph (7) other than its items, the part of paragraph (8) other than its items, and this paragraph), the amount, out of the net operating loss caused by a disaster incurred, that has been used as the basis of the calculation of the amount to be refunded pursuant to the provisions of this Article (limited to the part pertaining to paragraph (5); hereinafter the same applies in this paragraph) (including the amount that is to be used as the basis of the calculation of the amount to be refunded; hereinafter the same applies in this paragraph) is to be the sum of the following amounts:

When a domestic corporation has, with regard to the amount listed in Article 74, paragraph (1), items (i) through (v) (Final Returns) that is to be entered in a Final Return or the amount listed in Article 19, paragraph (1), items (i) through (v) (Final Returns) of the Local Corporation Tax Act that is to be entered in a Final Return for local corporation tax prescribed in Article 2, item (xv) (Definitions) of that Act, filed an amended return or received a Reassessment or determination, and due to the filing of the amended return, or the Reassessment or determination, has come to fall under any of the following cases, the domestic corporation may file a request for Reassessment under Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with the district director, with regard to the amount prescribed in the relevant item, only within two months from the day following the day on which it filed the amended return or received the notification of the Reassessment or determination. In this case, the written request for Reassessment must state the date of the filing of the amended return or the receipt of the notification of the Reassessment or determination, beyond the matters prescribed in paragraph (3) of that Article: