In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing an interim return of an ordinary corporation which is a domestic corporation and the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year to which the interim return pertains fall on the same day, the ordinary corporation is not required to file the interim return, notwithstanding the provisions of the main clause of paragraph (1) of the preceding Article.