Article 68-6Submission of Profit and Loss Statements, etc. by Public Interest Corporations, etc.
第六十八条の六（公益法人等の損益計算書等の提出）
A public interest corporation, etc. (excluding a corporation specified by Cabinet Order that is deemed to be a public interest corporation, etc. under an Act other than the Corporation Tax Act and a corporation specified by Cabinet Order as a small-scale corporation) must, except where it is required to file a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act for the business year, submit, as provided by Order of the Ministry of Finance, its profit and loss statement or statement of receipts and disbursements for the business year to the district director having jurisdiction over the location of its principal office as of the end of the business year, within four months from the day following the end of the business year (or, for a corporation specified by Cabinet Order, within the period specified by Cabinet Order from that day).
公益法人等（法人税法以外の法律によつて公益法人等とみなされているもので政令で定める法人及び小規模な法人として政令で定める法人を除く。）は、当該事業年度につき法人税法第七十四条第一項の規定による申告書を提出すべき場合を除き、財務省令で定めるところにより、当該事業年度の損益計算書又は収支計算書を、当該事業年度終了の日の翌日から四月以内（政令で定める法人にあつては、同日から政令で定める期間内）に、当該事業年度終了の日におけるその主たる事務所の所在地の所轄税務署長に提出しなければならない。