①A corporation required to submit a return under Articles 72-25, 72-28 and 72-29 may, even after the deadline for filing that return, file and pay under Articles 72-25, 72-28 and 72-29 until notice of a determination under Article 72-42 is given.

②A corporation that has submitted a return or an amended return under Article 72-25, 72-26, 72-28, 72-29, the preceding paragraph or this paragraph, or a corporation that has received a reassessment or determination under Article 72-39, 72-41 or 72-41-2, must, where there is a shortfall in the value added, amount of stated capital, etc., income or revenue (hereinafter in this Section collectively referred to as the "tax base amount") stated in that return or amended return or pertaining to that reassessment or determination, or in the amount of enterprise tax (in the case of a corporation that has submitted a return stating that there is no amount of enterprise tax to be paid, where there is an amount of enterprise tax to be paid), without delay submit an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications and pay the amount of enterprise tax increased by that amendment.

③A corporation that has submitted a return under Article 72-25, 72-26, 72-28, 72-29 or paragraph (1) (excluding one that is to file and pay only the revenue levy) must, in addition to what is provided for in the preceding paragraph, where it has received a reassessment or determination by a national tax office of the tax base for corporation tax for the business year that formed the basis for calculating the enterprise tax pertaining to that return, submit, within one month from the day on which the national tax office gave notice of that reassessment or determination, an amended return in the form specified by Order of the Ministry of Internal Affairs and Communications on the basis of the tax base pertaining to that reassessment or determination, and pay the amount of enterprise tax increased by that amendment.

①With regard to the filing of corporate enterprise tax that a domestic corporation that is a specified corporation is required, under Article 72-25, 72-26, 72-28, 72-29 or paragraph (2) or (3) of the preceding Article, to make by means of a return under Article 72-25, 72-26, 72-28 or 72-29 (hereinafter in this Subsection referred to as a "return") or an amended return under paragraph (2) or (3) of the preceding Article (hereinafter in this Subsection referred to as an "amended return") (hereinafter in this Article and the following Article referred to as a "tax return"), or is required to make by attaching to the tax return the documents that are to be attached to the tax return under the provisions of this Act or orders under it (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), the corporation must, notwithstanding Articles 72-25, 72-26, 72-28 and 72-29 and paragraphs (2) and (3) of the preceding Article, as provided by Order of the Ministry of Internal Affairs and Communications, make the filing by providing the matters that are to be stated in the tax return (referred to in paragraphs (3) and (4) as "matters stated in a return") or the matters that are to be stated, or are stated, in the attached documents (hereinafter in this paragraph and paragraph (3) referred to as "matters stated in attached documents") to the prefectural governor for the location of its office or place of business by a method using the electronic data processing system for local tax procedures (meaning the electronic data processing system for local tax procedures prescribed in Article 762, item (i); the same applies in the following Article) and passing through the Local Tax Joint Organization (referred to in paragraph (4) and paragraph (12) of the following Article as the "Organization"); provided, however, that the part of that filing that pertains to attached documents may be made by a method of submitting to the prefectural governor for the location of its office or place of business an optical disc or other recording medium specified by Order of the Ministry of Internal Affairs and Communications on which the matters stated in attached documents are recorded.

②The specified corporation prescribed in the preceding paragraph means any of the following corporations:

③With regard to the filing under paragraph (1) made in accordance with the provisions of that paragraph, the provisions of this Act or orders under it and the provisions of other laws and regulations specified by Cabinet Order apply as if it had been made by means of a tax return stating the matters stated in a return, or by attaching to that tax return attached documents stating the matters stated in attached documents.

④A filing under paragraph (1) made in accordance with the main clause of that paragraph is deemed to have reached the prefectural governor prescribed in paragraph (1) at the time when the matters stated in a return are recorded in a file kept on a computer (including input-output devices) used by the Organization referred to in Article 762, item (i).

①Where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system for local tax procedures due to a failure of a telecommunications line, a disaster or other reason, and that it is possible for it to submit a tax return without applying that paragraph, and the corporation has received the approval of the prefectural governor for the location of its office or place of business to submit a tax return without applying that paragraph, the provisions of that Article do not apply to the filing under that paragraph made within the period designated by that prefectural governor. The same applies to a filing under paragraph (1) of the preceding Article made within the period that the district director designates under Article 75-5, paragraph (1) of the Corporation Tax Act (including a period deemed to have been so designated under paragraph (5) of that Article), in the case where a domestic corporation referred to in paragraph (1) of the preceding Article that has submitted the written application referred to in Article 75-5, paragraph (2) of that Act to the district director with jurisdiction over the place for tax payment prescribed in that paragraph has submitted to the prefectural governor for the location of its office or place of business, by the day before the deadline for filing the tax return, or by attaching them to the tax return by that deadline, documents specified by Order of the Ministry of Internal Affairs and Communications stating that it has received the approval under Article 75-5, paragraph (1) of that Act or has not received the disposition of dismissal under paragraph (3) of that Article.

②A domestic corporation that intends to receive the approval referred to in the first sentence of the preceding paragraph must submit to the prefectural governor for the location of its office or place of business a written application stating the circumstances that have made it necessary to be subject to the provisions of the first sentence of that paragraph, the period for which it intends to receive designation under the first sentence of that paragraph and other particulars specified by Order of the Ministry of Internal Affairs and Communications, with documents specified by Order of the Ministry of Internal Affairs and Communications attached, by 15 days before the start date of that period (where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the deadline for filing a return under Article 72-25, 72-28 or 72-29 or an amended return under Article 72-31, paragraph (3), and that deadline for filing falls within that period, by that start date).

③When the written application referred to in the preceding paragraph has been submitted, the prefectural governor may dismiss the application if the governor finds that the circumstances referred to in that paragraph relating to the application are not appropriate.

④When the written application referred to in paragraph (2) has been submitted, the prefectural governor must, in disposing of the application by giving the approval referred to in the first sentence of paragraph (1) or the dismissal under the preceding paragraph, notify the domestic corporation that made the application to that effect in writing.

⑤Where the written application referred to in paragraph (2) has been submitted and neither the approval referred to in the first sentence of paragraph (1) nor the disposition of dismissal under paragraph (3) has been made by the start date of the period, stated in that written application, for which the applicant intends to receive designation under the first sentence of paragraph (1), the approval is deemed to have been given on that day, and designation under the first sentence of paragraph (1) is deemed to have been made with that period as the period referred to in the first sentence of paragraph (1).

⑥The prefectural governor may revoke the approval referred to in the first sentence of paragraph (1) where the governor finds that it has ceased to be difficult for a domestic corporation to which the first sentence of paragraph (1) applies to use the electronic data processing system for local tax procedures.

⑦When the prefectural governor makes the disposition under the preceding paragraph, the governor must notify the domestic corporation subject to the disposition to that effect in writing.

⑧A domestic corporation to which paragraph (1) applies that intends to cease to be subject to paragraph (1) with respect to the filing under paragraph (1) of the preceding Article must submit to the prefectural governor for the location of its office or place of business a written notification stating that fact and other particulars specified by Order of the Ministry of Internal Affairs and Communications.

⑨Where, with respect to a domestic corporation to which the first sentence of paragraph (1) applies, the disposition referred to in paragraph (6) has been made or the written notification referred to in the preceding paragraph has been submitted, the first sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the first sentence of paragraph (1) on or after the day following the day on which that disposition was made or that written notification was submitted; provided, however, that this does not apply where that domestic corporation has newly received the approval referred to in the first sentence of that paragraph on or after that day.

⑩Where, with respect to a domestic corporation to which the second sentence of paragraph (1) applies, the written notification referred to in paragraph (8) has been submitted or a disposition under Article 75-5, paragraph (3) or (6) of the Corporation Tax Act has been made, the second sentence of paragraph (1) does not apply to a filing under paragraph (1) of the preceding Article made within the period referred to in the second sentence of paragraph (1) on or after the day following the day on which that written notification was submitted or that disposition was made; provided, however, that this does not apply where that domestic corporation has newly submitted, on or after that day, the documents referred to in the second sentence of paragraph (1).

⑪Where a report has been made under Article 790-2 and the Minister for Internal Affairs and Communications finds that, owing to a failure of the electronic data processing system for local tax procedures or other reason, the number of domestic corporations referred to in paragraph (1) of the preceding Article for which it is found difficult to make the filing under that paragraph in accordance with that paragraph is large, the Minister may designate a period during which a tax return may be submitted without applying that paragraph.

⑫When the Minister for Internal Affairs and Communications has made the designation under the preceding paragraph, the Minister must immediately give public notice to that effect and notify the prefectural governors and the Organization.

⑬When public notice has been given under the preceding paragraph, notwithstanding paragraph (1), with respect to a filing under paragraph (1) of the preceding Article made within the period designated by the Minister for Internal Affairs and Communications under paragraph (11), the provisions of that Article do not apply.

①A corporation that has submitted an amended return, or has received a reassessment or determination under Article 72-39, 72-41 or 72-41-2, with respect to the value added, amount of stated capital, etc., income or revenue, or the amount of enterprise tax, to be stated in a return under Article 72-25, 72-28 or 72-29 may, where, in consequence of the submission of that amended return or of that reassessment or determination, the value added, amount of stated capital, etc., income or revenue, or the amount of enterprise tax, to be stated in a return under Article 72-25, 72-28 or 72-29 for a business year after the business year pertaining to that amended return or that reassessment or determination becomes excessive, make a request for reassessment to the prefectural governor with respect to that value added, amount of stated capital, etc., income or revenue, or amount of enterprise tax, only within two months from the day on which it submitted that amended return or the day on which it received notice of that reassessment or determination, as provided by Order of the Ministry of Internal Affairs and Communications. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the particulars prescribed in that paragraph, the day on which that amended return was submitted or the day on which notice of that reassessment or determination was received.

②Where a corporation that has submitted a return or an amended return (excluding one that is to file and pay only the revenue levy) finds that, in consequence of having received a reassessment or determination by a national tax office of the tax base for corporation tax for the business year that formed the basis for calculating the enterprise tax pertaining to that filing or amended return, the value added, amount of stated capital, etc. or income, or the amount of enterprise tax, pertaining to that filing or amended return has become excessive, it may make a request for reassessment to the prefectural governor with respect to that value added, amount of stated capital, etc. or income, or amount of enterprise tax, only within two months from the day on which the national tax office gave notice of that reassessment or determination, as provided by Order of the Ministry of Internal Affairs and Communications. In this case, the written request for reassessment prescribed in Article 20-9-3, paragraph (3) must state, in addition to the particulars prescribed in that paragraph, the day on which the national tax office gave notice of that reassessment or determination.