When an ordinary corporation, which is a foreign corporation and which has filed an interim return, holds any amount listed in Article 144-3, paragraph (1), item (i) (Interim Return) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), the amount listed in item (vii) of that paragraph) or any amount listed in Article 144-3, paragraph (2), item (i) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 144-4, paragraph (2), the amount listed in item (ii) of that paragraph), it must pay corporation tax equivalent to these amounts to the State by the due date for filing the return.
中間申告書を提出した外国法人である普通法人は、当該申告書に記載した第百四十四条の三第一項第一号（中間申告）に掲げる金額（第百四十四条の四第一項各号（仮決算をした場合の中間申告書の記載事項等）に掲げる事項を記載した中間申告書を提出した場合には、同項第七号に掲げる金額）又は第百四十四条の三第二項第一号に掲げる金額（第百四十四条の四第二項各号に掲げる事項を記載した中間申告書を提出した場合には、同項第二号に掲げる金額）があるときは、当該申告書の提出期限までに、これらの金額に相当する法人税を国に納付しなければならない。