A domestic corporation must file a return containing the following matters, based on the final settlement of the accounts, to the district director, within two months after the day following the last day of each business year:
内国法人は、各事業年度終了の日の翌日から二月以内に、税務署長に対し、確定した決算に基づき次に掲げる事項を記載した申告書を提出しなければならない。
the amount of income or loss that is to be used as the tax base for the business year;
the amount of corporation tax calculated by applying the provisions of the preceding Section (Calculation of Tax Amount) to the amount of income listed in the preceding item;
前号に掲げる所得の金額につき前節（税額の計算）の規定を適用して計算した法人税の額
in the case where there is any amount to be credited under Article 68 (Income Tax Credit) and Article 69 (Foreign Tax Credit) that remains even after a credit in the calculation of the amount of corporation tax listed in the preceding item, the remaining amount;
in the case where a domestic corporation is a corporation that has filed an interim return for the business year, the amount that remains after crediting the amount of interim payment related to the return against the amount of corporation tax listed in item (ii);
in the case where there is any amount of interim payment as prescribed in the preceding item that remains even after a credit in the calculation of the amount listed in the item, the remaining amount; and
the basis of the calculation of the amount listed in the preceding items and other matters as specified by Ordinance of the Ministry of Finance.
前各号に掲げる金額の計算の基礎その他財務省令で定める事項
In the case where the residual assets of a domestic corporation in liquidation have been determined, with regard to the application of the provisions of the preceding paragraph to the business year of the domestic corporation containing the date of the determination of residual assets (in the case where the domestic corporation is a group tax sharing corporation, excluding a business year ending on the last day of the business year of the group tax sharing parent corporation pertaining to the domestic corporation), the term "within two months" in that paragraph is deemed to be replaced with "within one month (in the case where the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".
A return under paragraph (1) must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.