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.