1 article
Article 55Payment of Special Corporation Tax for Reconstruction upon Filing of Return by Due Date
第五十五条（復興特別法人税の期限内申告による納付）
A corporation that has filed a return under the provisions of Article 53, paragraph (1) must, if there is an amount set forth in item (ii) of that paragraph stated in that return, pay to the national government special corporation tax for reconstruction in an amount equivalent to that amount by the deadline for filing that return.
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