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With regard to the matters for the application of the provisions of Part II, Chapters V and VI of the Act (Filing of Returns, Payment and Refunds for Residents) as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, the provisions of Part II, Chapters V and VI (Filing of Returns, Payment and Refunds for Residents) apply mutatis mutandis.
法第百六十六条（申告、納付及び還付）において準用する法第二編第五章及び第六章（居住者に係る申告、納付及び還付）の規定の適用に係る事項については、前編第五章及び第六章（居住者に係る申告、納付及び還付）の規定を準用する。
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