①The tax base of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year.

②The tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year is the domestic minimum tax amount for each covered fiscal year.

The amount of corporation tax on the domestic minimum tax amount for each covered fiscal year imposed on a domestic corporation is the amount calculated by multiplying the tax base domestic minimum tax amount pertaining to a domestic corporation for each covered fiscal year by a tax rate of 75.3 percent.

①A domestic corporation listed in any of the items of Article 82-19, paragraph (1) (Domestic Minimum Tax Amount) (hereinafter referred to as a "corporation subject to filing" in this Article) must file with the district director, within one year and three months from the day following the last day of each covered fiscal year, a return stating the following matters; provided, however, that it is not required to file the return if there is no amount listed in item (i):

②In the case where a corporation subject to filing files a return under the provisions of the preceding paragraph in the covered fiscal year for which it is to file that return for the first time (limited to the case where, in a past covered fiscal year, the corporation subject to filing, or another domestic corporation or a foreign corporation (limited to one that had a permanent establishment, etc. whose country of location is Japan; the same applies hereinafter in this paragraph) that was a constituent entity belonging to the specified multinational enterprise group, etc. of the corporation subject to filing, or another domestic corporation or a foreign corporation that was a jointly controlled entity, etc. pertaining to the specified multinational enterprise group, etc., was not subject to the provisions of Article 150-3, paragraph (9) (Provision of Report Items, etc. Pertaining to Specified Multinational Enterprise Groups, etc.)), with regard to the application of the provisions of the preceding paragraph for the covered fiscal year for which the corporation subject to filing is to file that return for the first time, the phrase "one year and three months" in that paragraph is deemed to be replaced with "one year and six months".

③A return under the provisions of paragraph (1) must be accompanied by financial statements stating the status of the assets and of the profits and losses of the corporation subject to filing that serve as the basis for preparing the consolidated financial statements, etc. pertaining to the ultimate parent company, etc. of the specified multinational enterprise group, etc. for the covered fiscal year, and other documents specified by Ministry of Finance Order.

①With 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.

②With 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.

③A 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.

④In 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.

①In the case where it is found that it is difficult for a 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 telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.

②The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-24, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-23, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-23, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-24, paragraph (1)".

When a domestic corporation that has filed a return under the provisions of Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount) has any amount listed in item (ii) of that paragraph that it stated in the return, it must pay corporation tax equivalent to that amount to the State by the due date for filing the return.

In the case where a domestic corporation has filed an amended return, or has received a reassessment or determination, with regard to the amount listed in Article 82-22, paragraph (1), item (i) or (ii) (Final Returns for the Domestic Minimum Tax Amount) that is to be stated in a final return for the domestic minimum tax amount, or the amount listed in item (i) or (ii) of paragraph (1) of Article 24-11 (Final Returns for the Specified Base Corporation Tax Amount Pertaining to the Domestic Minimum Tax Amount) of the Local Corporation Tax Act that is to be stated in a return under the provisions of that paragraph (including a return filed after the due date pertaining to that return), and, as a result of the filing of the amended return or of the reassessment or determination, the amount listed in Article 82-22, paragraph (1), item (ii) for a covered fiscal year for which a determination has been received, out of the covered fiscal years following the covered fiscal year to which the amended return or the reassessment or determination pertains (in the case where an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment; referred to as the "tax amount stated in a return" in this Article), becomes excessive, the domestic corporation may, only within two months from the day following the day on which it filed the amended return or the day on which it received notice of the reassessment or determination, make a request for reassessment to the district director under the provisions of Article 23, paragraph (1) (Request for Reassessment) of the Act on General Rules for National Taxes with regard to the tax amount stated in a return. In this case, the written request for reassessment must state, in addition to the matters prescribed in paragraph (3) of that Article, the day on which the amended return was filed or the day on which notice of the reassessment or determination was received.