A corporation must file with the district director a return stating the following matters within two months from the day following the last day of each taxable business year; provided, however, that if there is no tax base corporation tax amount set forth in item (i), the corporation is not required to file that return:
法人は、各課税事業年度終了の日の翌日から二月以内に、税務署長に対し、次に掲げる事項を記載した申告書を提出しなければならない。ただし、第一号に掲げる課税標準法人税額がない場合には、当該申告書を提出することを要しない。
the tax base corporation tax amount that is the tax base for that taxable business year;
当該課税事業年度の課税標準である課税標準法人税額
the amount of special corporation tax for reconstruction calculated by applying the provisions of the preceding Section to the tax base corporation tax amount set forth in the preceding item;
前号に掲げる課税標準法人税額につき前節の規定を適用して計算した復興特別法人税の額
if there is any amount to be deducted under the provisions of Article 49 that could not be fully deducted in the calculation of the amount of special corporation tax for reconstruction set forth in the preceding item, the amount that could not be fully deducted;
the bases for calculating the amounts set forth in the preceding three items, and the information that Ministry of Finance Order prescribes.
前三号に掲げる金額の計算の基礎その他財務省令で定める事項
If the residual assets of a domestic corporation in liquidation have been finalized, with regard to the application of the provisions of the preceding paragraph to the taxable business year of that domestic corporation that includes the day on which those residual assets were finalized, the phrase "within two months" in that paragraph is replaced with "within one month (or, if 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)".
With regard to the application of the provisions of paragraph (1) to a foreign corporation, the phrase "within two months" in that paragraph is replaced with "within two months (or, if a corporation falling under a foreign corporation set forth in Article 141, items (i) through (iii) of the Corporation Tax Act ceases to fall under any of the foreign corporations set forth in those items without filing a notification of a tax agent under the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, or if a corporation falling under a foreign corporation set forth in Article 141, item (iv) of the Corporation Tax Act discontinues the business prescribed in Article 138, item (ii) of that Act that it conducts in Japan, by whichever is earlier of the day preceding the day on which two months have elapsed from the day following the last day of that taxable business year and the day on which it ceases so to fall or the day of that discontinuance)".
外国法人に係る第一項の規定の適用については、同項中「二月以内」とあるのは、「二月以内（法人税法第百四十一条第一号から第三号までに掲げる外国法人に該当する法人が国税通則法第百十七条第二項の規定による納税管理人の届出をしないでこれらの号に掲げる外国法人のいずれにも該当しないこととなる場合又は法人税法第百四十一条第四号に掲げる外国法人に該当する法人が同法第百三十八条第二号に規定する事業で国内において行うものを廃止する場合には、当該課税事業年度終了の日の翌日から二月を経過した日の前日とその該当しないこととなる日又はその廃止の日とのうちいずれか早い日まで）」とする。
If, with regard to the filing of a return of corporation tax on the income or consolidated income of the corporation referred to in paragraph (1) for the taxable business year referred to in that paragraph, the deadline for filing a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act; the same applies hereinafter in this paragraph) or Article 81-22, paragraph (1) of that Act (hereinafter referred to as a "corporation tax return" in this paragraph) has been extended pursuant to the provisions of Article 75 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) or Article 75-2 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act), or Article 81-23 or Article 81-24 of that Act, the deadline for filing the return under the provisions of paragraph (1) is, notwithstanding the provisions of the main clause of that paragraph, that extended deadline for filing. In this case, with regard to special corporation tax for reconstruction for the taxable business year pertaining to that return, the provisions set forth in item (i) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 74, paragraph (1) of that Act, and the provisions set forth in item (ii) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 81-22, paragraph (1) of that Act:
第一項の法人が同項の課税事業年度の所得又は連結所得に対する法人税の申告につき法人税法第七十五条（同法第百四十五条第一項において準用する場合を含む。）若しくは第七十五条の二（同法第百四十五条第一項において準用する場合を含む。）又は第八十一条の二十三若しくは第八十一条の二十四の規定により同法第七十四条第一項（同法第百四十五条第一項において準用する場合を含む。以下この項において同じ。）又は第八十一条の二十二第一項の規定による申告書（以下この項において「法人税申告書」という。）の提出期限が延長されている場合における第一項の規定による申告書の提出期限は、同項本文の規定にかかわらず、その延長された提出期限とする。この場合において、当該申告書に係る課税事業年度の復興特別法人税については、当該法人税申告書が同法第七十四条第一項の規定による申告書である場合にあっては第一号に掲げる規定を、当該法人税申告書が同法第八十一条の二十二第一項の規定による申告書である場合にあっては第二号に掲げる規定を、それぞれ準用する。
the provisions of Article 75, paragraph (7) of the Corporation Tax Act, or the provisions of Article 75, paragraph (7) of that Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (6) or (8) of that Act;
法人税法第七十五条第七項の規定又は同法第七十五条の二第六項若しくは第八項において準用する同法第七十五条第七項の規定
the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-23, paragraph (2) of that Act, or the provisions of Article 75, paragraph (7) of that Act as applied mutatis mutandis pursuant to Article 81-24, paragraph (3) or (6) of that Act.
法人税法第八十一条の二十三第二項において準用する同法第七十五条第七項の規定又は同法第八十一条の二十四第三項若しくは第六項において準用する同法第七十五条第七項の規定
The provisions of Article 66-3 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to special corporation tax for reconstruction for the taxable business year pertaining to the return under the provisions of paragraph (1) of a corporation subject to the application of the following provisions as applied mutatis mutandis pursuant to the preceding paragraph:
租税特別措置法第六十六条の三の規定は、前項において準用する次に掲げる規定の適用を受ける法人の第一項の規定による申告書に係る課税事業年度の復興特別法人税について準用する。
the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 75-2, paragraph (6) of that Act;
法人税法第七十五条の二第六項において準用する同法第七十五条第七項の規定
the provisions of Article 75, paragraph (7) of the Corporation Tax Act as applied mutatis mutandis pursuant to Article 81-24, paragraph (3) of that Act.
法人税法第八十一条の二十四第三項において準用する同法第七十五条第七項の規定