In the case where a domestic corporation, which is to file a return under paragraph (1) of the preceding Article, is recognized to be unable to file the return by the due date prescribed in the paragraph because the account cannot be settled due to any disaster or on other unavoidable grounds (excluding the grounds on which the provisions of paragraph (1) of the following Article may be applied), the competent district director with jurisdiction over the place for tax payment may extend the due date by designating a particular date based on an application by the domestic corporation, except in the case where the due date 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.
An application set forth in the preceding paragraph must be filed, within 45 days from the day following the last day of the business year pertaining to a return as prescribed in the paragraph, with an application form stating the grounds why the account would not be settled by the due date for filing the return, the date that the domestic corporation seeks the designation, and any other matters as specified by Ordinance of the Ministry of Finance.
In the case where an application form set forth in the preceding paragraph has been filed, the district director of the tax office may deny the application when they find the grounds for the application to be inappropriate.
税務署長は、前項の申請書の提出があつた場合において、その申請に係る理由が相当でないと認めるときは、その申請を却下することができる。
In the case where an application form set forth in paragraph (2) has been filed, when the district director of the tax office makes a disposition to extend the due date set forth in paragraph (1) or to deny the application set forth in the preceding paragraph, they notify the domestic corporation that has filed the application to that effect, in writing.
In the case where an application form set forth in paragraph (2) has been filed, when no disposition has been made to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months from the day following the last day of the business year pertaining to a return as prescribed in paragraph (1), the due date set forth in the paragraph is deemed to have been extended, by deeming the date that the domestic corporation seeks the designation pertaining to the application as the date set forth in the paragraph.
In the case where a domestic corporation subject to the provisions of paragraph (1) has filed a return as prescribed in the paragraph to the district director of the tax office prior to the date designated under the paragraph, it is deemed that the day on which the return was filed was deemed to be the date set forth in the paragraph.
A domestic corporation subject to the provisions of paragraph (1) must pay interest tax equivalent to the amount obtained by multiplying the amount of corporation tax on income for the business year pertaining to a return as prescribed in the paragraph by the rate of 7.3 percent per annum, in accordance with the number of days from the day on which two months have elapsed from the day following the last day of the business year to the date designated under the paragraph, beyond the corporation tax that is to be used as the basis of the calculation of the interest tax.
With regard to the application of the provisions of the preceding paragraphs to a group tax sharing corporation, the following provisions apply:
in paragraph (1), the term "domestic corporation" is deemed to be replaced with "group tax sharing corporation", and the term "because the account cannot be settled" is deemed to be replaced with "because the account of the group tax sharing corporation or another group tax sharing corporation cannot be settled, or because the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 (Aggregation of Profits and Losses and Aggregation of Losses) or other provisions applicable to group tax sharing corporations cannot be completed"; in paragraph (2), the term "the grounds why the account would not be settled by the due date for filing the return" is deemed to be replaced with "the grounds why the account would not be settled by the due date for filing the return or the grounds why the calculation of the amount of income or net operating loss and the amount of corporation tax under the provisions of Section 1, Subsection 11, Division 1 or other provisions applicable to group tax sharing corporations cannot be completed"; and in paragraph (6), the term "a domestic corporation" is deemed to be replaced with "the group tax sharing corporation and all of the other group tax sharing corporations", and the term "the day on which the return was filed" is deemed to be replaced with "the latest of the days on which the returns were filed";
第一項中「内国法人」とあるのは「通算法人」と、「決算」とあるのは「、当該通算法人若しくは他の通算法人の決算」と、「ため」とあるのは「ため、又は第一節第十一款第一目（損益通算及び欠損金の通算）の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができないため」と、第二項中「理由」とあるのは「理由又は第一節第十一款第一目の規定その他通算法人に適用される規定による所得の金額若しくは欠損金額及び法人税の額の計算を了することができない理由」と、第六項中「内国法人」とあるのは「通算法人及び他の通算法人の全て」と、「あつた日」とあるのは「あつた日のうち最も遅い日」とする。
in the case where a disposition to extend the due date for filing set forth in paragraph (1) has been made for a group tax sharing parent corporation, the due date for filing set forth in that paragraph is deemed to have been extended for all of the other group tax sharing corporations, with the date designated by the disposition (in the case where the due date for filing is deemed to have been extended pursuant to the provisions of paragraph (5), the date pertaining to the application) as the date referred to in paragraph (1); and
a group tax sharing subsidiary corporation may not file the application form set forth in paragraph (2).