Article 72-25Filing and Payment of Corporate Enterprise Tax by Corporations Not Required to File Interim Returns

①A corporation conducting a business (excluding a corporation in liquidation; the same applies hereinafter in this Article, the following Article and Article 72-28) must, except where it falls under the following Article, file and pay, to the prefecture in which its office or place of business is located, on the basis of its finalized accounts, the income levy, etc. for each business year (meaning the value-added levy, capital levy and income levy of a corporation listed in Article 72-2, paragraph (1), item (i), (a), or the income levy of a corporation listed in (b) of that item; the same applies hereinafter in this Section) or the revenue levy, etc. (meaning the revenue levy of a corporation conducting a business listed in item (ii) of that paragraph, the revenue levy, value-added levy and capital levy of a corporation listed in item (iii), (a) of that paragraph or a corporation conducting a business listed in item (iv) of that paragraph, or the revenue levy and income levy of a corporation listed in item (iii), (b) of that paragraph; the same applies hereinafter in this Section), within two months from the last day of each business year (where a foreign corporation, without appointing a tax agent prescribed in Article 72-9, paragraph (1), comes to have no office or place of business in the area where this Act is enforced (excluding where it has received the certification under paragraph (2) of that Article), by the earlier of the day preceding the day on which two months have elapsed from the last day of that business year and the day on which it comes to have no such office or place of business; the same applies in Article 72-28, paragraph (1)).

②In the case referred to in the preceding paragraph, when a corporation referred to in that paragraph (excluding a foreign corporation that, without appointing a tax agent prescribed in Article 72-9, paragraph (1), comes to have no office or place of business in the area where this Act is enforced (excluding one that has received the certification under paragraph (2) of that Article); the same applies in the following paragraph) is unable to file and pay the income levy, etc. or the revenue levy, etc. for each business year by the deadline referred to in the preceding paragraph because its accounts are not finalized due to a disaster or other unavoidable reason (excluding a reason to which the provisions of the following paragraph and paragraph (5) may apply), it may, except where that deadline has been extended under Article 20-5-2, paragraph (1) or (2), receive the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business) and file and pay by the day designated by that governor.

③In the case referred to in paragraph (1), when a corporation referred to in that paragraph is found to be habitually in a state where an ordinary general meeting on the settlement of accounts for each business year is not convened within two months from the last day of each business year on or after that business year, owing to a provision of its articles of incorporation, endowment act, rules, regulations or the like (referred to in item (i) and paragraph (5) as "articles of incorporation, etc.") or because of special circumstances of that corporation, that corporation may, upon receiving the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business), file and pay the income levy, etc. or the revenue levy, etc. for each business year on or after that business year within three months from the last day of each business year (excluding a business year to which the provisions of paragraph (5) apply; the same applies hereinafter in this paragraph) (within the period specified in each of the following items where it falls under a case set forth in those items).

④In the case referred to in paragraph (1), when a corporation referred to in that paragraph is unable to file and pay the value-added levy or income levy for each business year of that corporation (excluding a business year to which paragraph (2) applies) by the deadline referred to in paragraph (1) because, owing to a disaster or other unavoidable reason (excluding a reason to which the provisions of the preceding paragraph and the following paragraph may apply), the accounts of a group tax sharing corporation (meaning a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of the Corporation Tax Act; the same applies hereinafter in this Section) that has a group tax sharing full controlling interest with that corporation are not finalized, or because the corporation cannot complete the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of that Act and other provisions applicable to group tax sharing corporations, that corporation may, except where that deadline has been extended under Article 20-5-2, paragraph (1) or (2), receive the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business) and file and pay the income levy, etc. or the revenue levy, etc. for those business years by the day designated by that governor.

⑤In the case referred to in paragraph (1), when a corporation referred to in that paragraph (limited to a group tax sharing corporation) is found to be habitually unable to file and pay the value-added levy or income levy for each business year of that corporation on or after that business year by the deadline referred to in that paragraph, because an ordinary general meeting on the settlement of accounts for each business year is not convened within two months from the last day of each business year on or after that business year, owing to a provision of the articles of incorporation, etc. of that corporation or of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation, or owing to special circumstances of that corporation or of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation, or because the corporation cannot complete the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of the Corporation Tax Act and other provisions applicable to group tax sharing corporations, owing to the large number of group tax sharing corporations that have a group tax sharing full controlling interest with that corporation or other similar reason, that corporation may, upon receiving the approval of the prefectural governor for the location of its office or place of business (for a corporation that conducts business with offices or places of business in two or more prefectures, the prefectural governor for the location of its principal office or place of business), file and pay the income levy, etc. or the revenue levy, etc. for each business year on or after that business year within four months from the last day of each business year (within the period specified in each of the following items where it falls under a case set forth in those items).

⑥The provisions of paragraph (2) apply mutatis mutandis where a corporation to which the provisions of paragraph (3) or the preceding paragraph apply is found to be unable to file and pay the income levy, etc. or the revenue levy, etc. for the business year (excluding a business year to which paragraph (16) applies) by the deadline under paragraph (3) or the preceding paragraph because its accounts for that business year are not finalized owing to a disaster or other unavoidable reason.

⑦The provisions of paragraph (4) apply mutatis mutandis where a corporation to which the provisions of paragraph (5) apply is found to be unable to file and pay the value-added levy or income levy of that corporation for the business year (excluding a business year to which paragraph (16) applies) by the deadline under paragraph (5) because, owing to a disaster or other unavoidable reason with respect to that business year, the accounts of a group tax sharing corporation that has a group tax sharing full controlling interest with that corporation are not finalized, or because the corporation cannot complete the calculation of the amount of income or deficit for corporation tax and the amount of corporation tax under the provisions of Part II, Chapter I, Section 1, Subsection 11, Division 1 of the Corporation Tax Act and other provisions applicable to group tax sharing corporations.

⑧A corporation listed in Article 72-2, paragraph (1), item (i), (a), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the value added, amount of stated capital, etc., income, value-added levy amount, capital levy amount and income levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the value added, amount of stated capital, etc. and income of that business year, a balance sheet and a profit and loss statement (for a corporation not required to prepare a balance sheet or profit and loss statement, documents equivalent to them; the same applies in paragraphs (10) through (12)), and other documents specified by Order of the Ministry of Internal Affairs and Communications.

⑨A corporation listed in Article 72-2, paragraph (1), item (i), (b), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the income and income levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the income of that business year.

⑩A corporation conducting a business listed in Article 72-2, paragraph (1), item (ii), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the revenue and revenue levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the revenue of that business year, a balance sheet and a profit and loss statement, and other documents specified by Order of the Ministry of Internal Affairs and Communications.

⑪A corporation listed in Article 72-2, paragraph (1), item (iii), (a) or a corporation conducting a business listed in item (iv) of that paragraph, when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the revenue, value added, amount of stated capital, etc., revenue levy amount, value-added levy amount and capital levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the revenue, value added and amount of stated capital, etc. of that business year, a balance sheet and a profit and loss statement, and other documents specified by Order of the Ministry of Internal Affairs and Communications.

⑫A corporation listed in Article 72-2, paragraph (1), item (iii), (b), when filing and paying under paragraph (1), must state in the return to be submitted to the prefectural governor for the location of its office or place of business the type of business, the name and location of each office or place of business it had during that business year, the revenue, income, revenue levy amount and income levy amount of that business year, and other necessary particulars, and must attach to it a statement concerning the revenue and income of that business year, a balance sheet and a profit and loss statement, and other documents specified by Order of the Ministry of Internal Affairs and Communications.

⑬The forms of the returns and statements prescribed in paragraphs (8) through the preceding paragraph are specified by Order of the Ministry of Internal Affairs and Communications.

⑭A corporation conducting a business must submit a return in accordance with the preceding paragraphs even where, for each business year, there is no amount of enterprise tax to be paid.

⑮With regard to the application of the provisions of paragraphs (2) and (3) to a foreign corporation, the phrase "the prefectural governor for the location of its principal office or place of business" in those provisions is deemed to be replaced with "the prefectural governor for the location of the office or place of business where the person responsible for managing the business conducted in the area where this Act is enforced mainly performs duties".

⑯Where a disaster or other unavoidable reason arises before the day on which two months have elapsed from the last day of the business year with respect to a corporation to which paragraph (3) or (5) applies, paragraph (2) or (4) and Article 20-5-2, paragraph (1) or (2) may be applied, for that business year only, as if those provisions did not apply.

⑰Where a corporation referred to in paragraph (1) (limited to one to which paragraph (8) or paragraphs (10) through (12) apply) has filed the return under Article 75-4, paragraph (1) of the Corporation Tax Act pursuant to Article 75-4, paragraph (1) of the Corporation Tax Act or Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002), and, together with that filing, has provided the matters that are to be stated in the documents specified by Order of the Ministry of Internal Affairs and Communications prescribed in paragraph (8) or paragraphs (10) through (12) by the method using the electronic data processing system prescribed in Article 75-4, paragraph (1) of the Corporation Tax Act or Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, or by another method specified by Order of the Ministry of Internal Affairs and Communications, that corporation is deemed to have submitted to the prefectural governor of the location of its office or place of business the documents specified by Order of the Ministry of Internal Affairs and Communications prescribed in paragraph (8) or paragraphs (10) through (12) that state those matters and are to be attached to the return under paragraph (1) pursuant to paragraph (8) or paragraphs (10) through (12).

⑱In addition to what is provided for in paragraph (2) through the preceding paragraph, the procedures for the approval referred to in paragraphs (2) through (5) and other matters necessary for the application of paragraph (2) through the preceding paragraph are specified by Cabinet Order.