1 article
Article 72-2Extension of the Due Date for Filing an Interim Return Due to a Disaster, etc. of a Group Tax Sharing Corporation
第七十二条の二（通算法人の災害等による中間申告書の提出期限の延長）
In the case where the due date for filing a return under Article 71, paragraph (1) (Interim Return) of a group tax sharing corporation has been extended pursuant to 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 a return under that paragraph is deemed to have been extended pursuant to the provisions of Article 11 of that Act for the other group tax sharing corporations as well, as specified by Cabinet Order.
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