Article 71Interim Return

①In the case where a business year of an ordinary corporation which is a domestic corporation (in the case of an ordinary corporation in liquidation, limited to a group tax sharing subsidiary corporation; the same applies in the following Article and Article 72, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) (such business year excludes the first business year after the establishment of a newly established ordinary corporation, which is a domestic corporation, other than that which was established as a result of a qualified merger (excluding a merger in which acquired corporations are all public interest corporations, etc. that are not engaged in any profit-making business; the same applies in the following paragraph and paragraph (3)), the business year that contains the day on which a public service corporation or a public interest corporation, etc. that is not engaged in any profit-making business came to fall under the category of an ordinary corporation, and, in the case where the ordinary corporation is a group tax sharing subsidiary corporation, when the day on which the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) became effective is on or after the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation pertaining to the ordinary corporation that contains that day (hereinafter referred to as the "business year of the group tax sharing parent corporation" in this paragraph), the business year that contains the day on which the approval became effective; the same applies in Article 72, paragraph (1)) exceeds six months (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, in the case where the business year of the group tax sharing parent corporation that contains the first day of the business year exceeds six months and the ordinary corporation has a group tax sharing full controlling interest with the group tax sharing parent corporation on the day on which six months have elapsed from the first day of the business year of the group tax sharing parent corporation), the ordinary corporation must file a return containing the following matters to the district director, within two months after the day on which six months have elapsed from the first day of the business year (in the case where the ordinary corporation is a group tax sharing subsidiary corporation, the business year of the group tax sharing parent corporation that contains the first day of the business year) (hereinafter referred to as the "day on which six months have elapsed" in this Article); provided, however, that the filing of the return is not required when the amount listed in item (i) is 100,000 yen or less or there is no such amount, or when the ordinary corporation has a group tax sharing full controlling interest with a cooperative, etc. that is a group tax sharing parent corporation: