①If a group tax sharing parent corporation, in processing the matters concerning the filing of a corporation tax return prescribed in Article 75-4, paragraph (1) (Filing of Returns via Electronic Data Processing System) for another group tax sharing corporation, has provided the matters stated in a return or attached document entry matters prescribed in that paragraph by the method prescribed in that paragraph, as specified by Ministry of Finance Order, that other group tax sharing corporation is deemed to have provided those matters stated in a return or attached document entry matters as prescribed in that paragraph.

②In the case referred to in the preceding paragraph, if the group tax sharing parent corporation referred to in that paragraph has, in processing the matters prescribed in that paragraph, taken measures to make the name of that group tax sharing parent corporation clear as specified by Ministry of Finance Order, the other group tax sharing corporation referred to in that paragraph is deemed to have taken the measures prescribed in Article 75-4, paragraph (5) with regard to the filing of the corporation tax return referred to in that paragraph.

①A group tax sharing corporation is jointly and severally liable for the payment of the corporation tax on income for each business year of another group tax sharing corporation (limited to that for which the tax liability became established during a period in which there is a group tax sharing full controlling interest between the group tax sharing corporation and the other group tax sharing corporation).

②With regard to the application of the provisions of Article 43, paragraph (1) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from the group tax sharing corporation referred to in that paragraph, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (1) (Joint and Several Liability for Payment) of the Corporation Tax Act of a group tax sharing corporation prescribed in that paragraph", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of the corporation tax of that group tax sharing corporation".

③With regard to corporation tax that the trustee presiding over the trust affairs of a trust subject to corporate taxation referred to in Article 4-4, paragraph (2) (Trusts Subject to Corporate Taxation with Two or More Trustees) (hereinafter referred to as the "presiding trustee" in this Article) is to pay pursuant to the provisions of that paragraph, the trustees other than the presiding trustee of that trust subject to corporate taxation are jointly and severally liable for the payment of that corporation tax.

④With regard to the application of the provisions of Article 43, paragraph (1) of the Act on General Rules for National Taxes in the case where the corporation tax prescribed in the preceding paragraph is collected from a trustee other than the presiding trustee, the phrase "The collection of a national tax" in that paragraph is deemed to be replaced with "The collection of the corporation tax pertaining to the joint and several liability for payment prescribed in Article 152, paragraph (3) of the Corporation Tax Act of a trustee other than the presiding trustee prescribed in paragraph (3) of that Article (Joint and Several Liability for Payment) (hereinafter referred to as the 'presiding trustee' in this paragraph) of a trust subject to corporate taxation prescribed in Article 2, item (xxix)-2 (Definitions) of that Act (such a trustee is hereinafter referred to as a 'jointly liable trustee' in this paragraph)", and the phrase "the place for tax payment of the national tax" with "the place for tax payment of that corporation tax or the place for tax payment of that corporation tax if that jointly liable trustee were the presiding trustee of that trust subject to corporate taxation".

A local government may not impose a surtax on corporation tax.