Article 68-4Special Provisions on Filing Returns by Means of Electronic Data Processing System
第六十八条の四（電子情報処理組織による申告の特例）
With regard to the application of the provisions of Part II, Chapter I, Section 3, Subsection 2-2 of the Corporation Tax Act or Chapter II, Section 3, Subsection 3 of the Local Corporation Tax Act in the case where a domestic corporation that is a specified corporation prescribed in Article 75-4, paragraph (2) of the Corporation Tax Act or a specified corporation prescribed in Article 19-3, paragraph (2) of the Local Corporation Tax Act receives the application of the provisions of this Chapter (including orders based on them) or other provisions specified by Cabinet Order as provisions that provide for special provisions concerning corporation tax or local corporation tax, the phrase "(including orders based on it)" in Article 75-4, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "(including orders based on it), the provisions of Chapter III (Special Provisions on the Corporation Tax Act) of the Act on Special Measures Concerning Taxation (including orders based on them; the same applies in paragraph (3)), the provisions specified by Cabinet Order prescribed in Article 68-4 (Special Provisions on Filing Returns by Means of Electronic Data Processing System) of that Act", the phrase "(including orders based on it) and" in paragraph (3) of that Article with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation, the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act,", the phrase "(including orders based on it)" in Article 19-3, paragraph (1) of the Local Corporation Tax Act with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation (including orders based on them; the same applies in that paragraph), the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act", and the phrase "(including orders based on it) and" in paragraph (3) of that Article with "(including orders based on it), the provisions of Chapter III of the Act on Special Measures Concerning Taxation, the provisions specified by Cabinet Order prescribed in Article 68-4 of that Act,".
法人税法第七十五条の四第二項に規定する特定法人又は地方法人税法第十九条の三第二項に規定する特定法人である内国法人がこの章の規定（これに基づく命令を含む。）その他法人税又は地方法人税に関する特例を定めている規定として政令で定める規定の適用を受ける場合における法人税法第二編第一章第三節第二款の二又は地方法人税法第二章第三節第三款の規定の適用については、法人税法第七十五条の四第一項中「含む。）」とあるのは「含む。）の規定、租税特別措置法第三章（法人税法の特例）の規定（これに基づく命令を含む。第三項において同じ。）、同法第六十八条の四（電子情報処理組織による申告の特例）に規定する政令で定める規定」と、同条第三項中「含む。）及び」とあるのは「含む。）の規定、租税特別措置法第三章の規定、同法第六十八条の四に規定する政令で定める規定、」と、地方法人税法第十九条の三第一項中「含む。）」とあるのは「含む。）の規定、租税特別措置法第三章の規定（これに基づく命令を含む。同項において同じ。）、同法第六十八条の四に規定する政令で定める規定」と、同条第三項中「含む。）及び」とあるのは「含む。）の規定、租税特別措置法第三章の規定、同法第六十八条の四に規定する政令で定める規定、」とする。