Article 75-2Special Provisions on Extension of the Due Date for Filing a Tax Return
第七十五条の二（確定申告書の提出期限の延長の特例）
In the case where it is recognized that a domestic corporation, which is to file a return under Article 74, paragraph (1) (Final Returns), is in a state where, due to the provisions of its articles of incorporation, act of endowment, rules, bylaws or anything equivalent thereto (hereinafter referred to as the "articles of incorporation, etc." in this Article) or due to special circumstances of the domestic corporation, an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within two months from the day following the last day of each of those business years, the competent district director with jurisdiction over the place for tax payment may, based on an application by the domestic corporation, extend the due date for filing the return for each business year on or after the business year (excluding a business year containing the date of the determination of residual assets; hereinafter the same applies in this paragraph and the following paragraph) by one month (in the case falling under any of the cases listed in the following items, by the period specified in the relevant item).
第七十四条第一項（確定申告）の規定による申告書を提出すべき内国法人が、定款、寄附行為、規則、規約その他これらに準ずるもの（以下この条において「定款等」という。）の定めにより、又は当該内国法人に特別の事情があることにより、当該事業年度以後の各事業年度終了の日の翌日から二月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合には、納税地の所轄税務署長は、当該内国法人の申請に基づき、当該事業年度以後の各事業年度（残余財産の確定の日の属する事業年度を除く。以下この項及び次項において同じ。）の当該申告書の提出期限を一月間（次の各号に掲げる場合に該当する場合には、当該各号に定める期間）延長することができる。
in the case where the domestic corporation has an accounting auditor, and it is recognized that there is a state where, due to the provisions of the articles of incorporation, etc., an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within three months from the day following the last day of each of those business years (excluding the case listed in the following item): the period of the number of months designated by the district director within a range not exceeding four months, taking into consideration the content of those provisions; or
in the case where it is recognized that, due to the special circumstances, there is a state where an ordinary general meeting for the settlement of accounts of each business year on or after the business year is usually not convened within three months from the day following the last day of each of those business years, or that there are other unavoidable circumstances: the period of the number of months designated by the district director.
当該特別の事情があることにより当該事業年度以後の各事業年度終了の日の翌日から三月以内に当該各事業年度の決算についての定時総会が招集されない常況にあることその他やむを得ない事情があると認められる場合 税務署長が指定する月数の期間
In the case where it is recognized that a domestic corporation subject to the provisions of the preceding paragraph has come to fall under any of the cases listed in the items of that paragraph, that it has ceased to fall under any of the cases listed in the items of that paragraph, or that a change has occurred to the provisions of the articles of incorporation, etc., the special circumstances referred to in that paragraph or the unavoidable circumstances referred to in item (ii) of that paragraph, the competent district director with jurisdiction over the place for tax payment may, based on an application by the domestic corporation, with regard to the due date for filing the return prescribed in that paragraph for each business year on or after the business year, make the designation under any of the items of that paragraph, revoke the designation under any of the items of that paragraph, or change the number of months pertaining to the designation under any of the items of that paragraph.
An application set forth in the preceding two paragraphs must be filed, by the last day of the business year pertaining to a return as prescribed in paragraph (1), with an application form stating the content of the provisions of the articles of incorporation, etc. or the special circumstances referred to in that paragraph, and, if the domestic corporation seeks the designation set forth in any of the items of that paragraph, the number of months that it seeks the designation (in the case where it seeks the designation under item (ii) of that paragraph due to the unavoidable circumstances referred to in that item, including the content of those circumstances), and, if it seeks to change the number of months pertaining to the designation under any of the items of that paragraph, the number of months after the change, as well as any other matters as specified by Ministry of Finance Order.
In the case where a domestic corporation filing the application referred to in paragraph (1) or paragraph (2) gives, as the grounds for the application, the fact that it is in a state where, due to the provisions of the articles of incorporation, etc., an ordinary general meeting for the settlement of accounts of each business year is usually not convened within two months from the day following the last day of each of those business years, the application form referred to in the preceding paragraph must be attached with a copy of the articles of incorporation, etc.
With regard to a domestic corporation subject to the provisions of paragraph (1), in the case where the district director recognizes that a change has occurred to the provisions of the articles of incorporation, etc. or the special circumstances referred to in the paragraph have ceased to exist, that it has ceased to fall under any of the cases listed in the items of the paragraph, or that any change has occurred to the special circumstances referred to in the paragraph or the unavoidable circumstances referred to in item (ii) of the paragraph, they may revoke the disposition to extend the due date set forth in the paragraph, revoke the designation under any of the items of the paragraph or change the number of months for the designation under any of the items of the paragraph. In this case, when such revocation or change has been made, the disposition is to become effective for each business year on or after the business year containing the date of the disposition.
When the district director makes a disposition set forth in the preceding paragraph, they notify the domestic corporation related to the disposition to that effect, in writing.
When a domestic corporation subject to the provisions of paragraph (1) wishes to stop receiving the application of the paragraph, with regard to the due date for filing a return prescribed in the paragraph for each business year after the business year, it must submit a report stating the first day of the business year and other matters as specified by Ordinance of the Ministry of Finance, to the competent district director with jurisdiction over the place for tax payment, by the last day of the business year. In this case, when the report has been submitted, the disposition to extend the due date set forth in the paragraph ceases to be effective for each business year after the business year.
The provisions of paragraphs (3) through (5) of the preceding Article apply mutatis mutandis to the case where an application form set forth in paragraph (3) has been filed, and the provisions of paragraph (7) of the Article apply mutatis mutandis to corporation tax on the income of a domestic corporation subject to the provisions of paragraph (1) for the business year pertaining to a return as prescribed in the paragraph. In this case, in paragraph (4) of the preceding Article, the term "paragraph (1)" is deemed to be replaced with "paragraph (1) of the following Article"; in paragraph (5) of the Article, the term "to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article nor to deny the application set forth in paragraph (3), within 15 days", and the term "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" is deemed to be replaced with "the due date set forth in paragraph (1) of that Article is deemed to have been extended by one month (in the case where an application has been filed to the effect that the domestic corporation seeks the designation under any of the items of paragraph (1) of that Article, by the period of the number of months for which it seeks the designation pertaining to the application, and in the case where an application has been filed to the effect that it seeks to change the number of months pertaining to the designation under any of the items of that paragraph, by the period of the number of months after the change pertaining to the application)"; and in paragraph (7) of the Article, the term "the date designated under the paragraph" is deemed to be replaced with "the due date extended pursuant to the provisions of paragraph (1) of the following Article".
前条第三項から第五項までの規定は第三項の申請書の提出があつた場合について、同条第七項の規定は第一項の規定の適用を受ける内国法人の同項に規定する申告書に係る事業年度の所得に対する法人税について、それぞれ準用する。この場合において、同条第四項中「第一項」とあるのは「次条第一項」と、同条第五項中「二月以内に同項」とあるのは「十五日以内に次条第一項」と、「その申請に係る指定を受けようとする期日を第一項の期日として同項」とあるのは「一月間（同条第一項各号の指定を受けようとする旨の申請があつた場合にはその申請に係る指定を受けようとする月数の期間とし、同項各号の指定に係る月数の変更をしようとする旨の申請があつた場合にはその申請に係る変更後の月数の期間とする。）、同条第一項」と、同条第七項中「同項の規定により指定された期日」とあるのは「次条第一項の規定により延長された提出期限」と読み替えるものとする。
In the case where, with regard to a domestic corporation subject to the provisions of paragraph (1), any disaster has occurred or there are any other unavoidable grounds prior to the day on which two months have elapsed from the day following the last day of the business year, the provisions of the preceding Article and Article 11 (Extension of the Due Date due to Disaster) of the Act on General Rules for National Taxes may be applied only for the business year, by deeming that the provisions of paragraph (1) do not apply.
The provisions of the preceding Article apply mutatis mutandis to the case where a domestic corporation subject to the provisions of paragraph (1) is recognized to be unable to file a return as prescribed in the paragraph by the due date extended under the paragraph because the account cannot be settled due to any disaster or on other unavoidable grounds for the business year (excluding a business year pertaining to the application of the provisions of the preceding paragraph). In this case, the term "within 45 days from the day following the last day of the business year pertaining to a return" in paragraph (2) of the Article is deemed to be replaced with "by 15 days prior to the due date for a return;" the term "within two months from the day following the last day of the business year pertaining to a return" in paragraph (5) of the Article is deemed to be replaced with "by the due date for filing a return;" and in paragraph (7) of the Article, the term "must pay interest tax" is deemed to be replaced with "must pay, along with the interest tax under this paragraph which is applied mutatis mutandis pursuant to paragraph (8) of the following Article, interest tax;" the term "in the paragraph" is deemed to be replaced with "in paragraph (1);" and the term "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" is deemed to be replaced with "from the day following the due date for filing the return extended under Article 75-2, paragraph (1) to the date designated under paragraph (1)."
前条の規定は、第一項の規定の適用を受けている内国法人が、当該事業年度（前項の規定の適用に係る事業年度を除く。）につき災害その他やむを得ない理由により決算が確定しないため、第一項に規定する申告書を同項の規定により延長された提出期限までに提出することができないと認められる場合について準用する。この場合において、同条第二項中「申告書に係る事業年度終了の日の翌日から四十五日以内」とあるのは「申告書の提出期限の到来する日の十五日前まで」と、同条第五項中「申告書に係る事業年度終了の日の翌日から二月以内」とあるのは「申告書の提出期限まで」と、同条第七項中「同項に」とあるのは「次条第八項において準用するこの項の規定による利子税のほか、第一項に」と、「当該事業年度終了の日の翌日以後二月を経過した日から同項」とあるのは「同条第一項の規定により延長された当該申告書の提出期限の翌日から第一項」と読み替えるものとする。
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 "a domestic corporation, which" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation, which", the term "or due to special circumstances of the domestic corporation" is deemed to be replaced with "or due to special circumstances of the group tax sharing corporation or another group tax sharing corporation", the term "of each of those business years, the district director" is deemed to be replaced with "of each of those business years, or is in a state where it is unable to file the return for each business year on or after the business year by the due date prescribed in that paragraph 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 due to there being a large number of group tax sharing corporations or other similar grounds, the district director", the term "based on an application by the domestic corporation, extend the due date for filing the return for each business year on or after the business year" is deemed to be replaced with "based on an application by the group tax sharing corporation, extend the due date for filing the return under Article 74, paragraph (1) for each business year of the group tax sharing corporation on or after the business year", the term "excluding a business year containing the date of the determination of residual assets" is deemed to be replaced with "excluding a business year containing the date of the determination of residual assets (excluding one ending on the last day of the business year of the group tax sharing parent corporation pertaining to the group tax sharing corporation)", and the term "by one month" is deemed to be replaced with "by two months"; in item (i) of that paragraph, the term "the domestic corporation" is deemed to be replaced with "the group tax sharing corporation or another group tax sharing corporation", and the term "within three months" is deemed to be replaced with "within four months"; in item (ii) of that paragraph, the term "within three months" is deemed to be replaced with "within four months", and the term "or that there are other" is deemed to be replaced with ", that, due to special circumstances of the group tax sharing corporation or another group tax sharing corporation, there is a state where 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 within four months from the day following the last day of each business year on or after the business year, or that there are other"; in paragraph (2), the term "a domestic corporation subject" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation subject", and the term "an application by the domestic corporation" is deemed to be replaced with "an application by the group tax sharing corporation"; in paragraph (3), the term "by the last day of the business year" is deemed to be replaced with "within 45 days from the day following the last day of the business year", and the term "or the special circumstances referred to in that paragraph" is deemed to be replaced with "or the special circumstances referred to in that paragraph, 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"; in paragraph (4), the term "又は" (or) is deemed to be replaced with "若しくは" (or, joining a smaller group of alternatives), and the term "a domestic corporation" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation"; in paragraph (5), the term "a domestic corporation" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation"; in paragraph (8), the term 'the term "to extend the due date set forth in paragraph (1) nor to deny the application set forth in paragraph (3), within two months" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article nor to deny the application set forth in paragraph (3), within 15 days"' is deemed to be replaced with 'the term "to extend the due date set forth in paragraph (1)" is deemed to be replaced with "to extend the due date set forth in paragraph (1) of the following Article"', and the term "by one month" is deemed to be replaced with "by two months"; in paragraph (9), the term "a domestic corporation" is deemed to be replaced with "a group tax sharing corporation or another group tax sharing corporation"; and in the preceding paragraph, the term "a domestic corporation subject" is deemed to be replaced with "a group tax sharing corporation subject", 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 or other provisions applicable to group tax sharing corporations cannot be completed";
第一項中「内国法人が、」とあるのは「通算法人又は他の通算法人が、」と、「又は当該内国法人」とあるのは「若しくは当該通算法人若しくは他の通算法人」と、「あると認められる場合には」とあるのは「あり、又は通算法人が多数に上ることその他これに類する理由により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に当該事業年度以後の各事業年度の当該申告書を同項に規定する提出期限までに提出することができない常況にあると認められる場合には」と、「内国法人の申請に基づき、」とあるのは「通算法人の申請に基づき、当該通算法人の」と、「事業年度を」とあるのは「事業年度（当該通算法人に係る通算親法人の事業年度終了の日に終了するものを除く。）を」と、「当該申告書」とあるのは「第七十四条第一項の規定による申告書」と、「一月」とあるのは「二月」と、同項第一号中「内国法人」とあるのは「通算法人又は他の通算法人」と、「三月」とあるのは「四月」と、同項第二号中「三月」とあるのは「四月」と、「その他」とあるのは「、当該通算法人又は他の通算法人に特別の事情があることにより当該事業年度以後の各事業年度終了の日の翌日から四月以内に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又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常況にあることその他」と、第二項中「内国法人が」とあるのは「通算法人又は他の通算法人が」と、「内国法人の」とあるのは「通算法人の」と、第三項中「終了の日まで」とあるのは「終了の日の翌日から四十五日以内」と、「又は同項の特別の事情の内容」とあるのは「若しくは同項の特別の事情の内容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、第四項中「又は」とあるのは「若しくは」と、「内国法人」とあるのは「通算法人又は他の通算法人」と、第五項中「内国法人」とあるのは「通算法人又は他の通算法人」と、第八項中「「二月以内に同項」とあるのは「十五日以内に次条第一項」」とあるのは「「に同項」とあるのは「に次条第一項」」と、「一月」とあるのは「二月」と、第九項中「内国法人」とあるのは「通算法人又は他の通算法人」と、前項中「内国法人が」とあるのは「通算法人が」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」とする。
in the case where a disposition to extend the due date for filing set forth in paragraph (1) or to make the designation under any of the items of that paragraph has been made for a group tax sharing parent corporation, the extension of the due date for filing or the designation is deemed to have been made for all of the other group tax sharing corporations; in the case where a domestic corporation has come to have a group tax sharing full controlling interest with a group tax sharing parent corporation subject to the provisions of that paragraph, the extension of the due date for filing set forth in that paragraph (in the case where the group tax sharing parent corporation is a corporation that has received the designation under any of the items of that paragraph, including that designation) is deemed to have been made for the domestic corporation; and in the case where a disposition to revoke the extension of the due date for filing set forth in paragraph (1), to revoke the designation under any of the items of that paragraph or to change the number of months pertaining to the designation under any of the items of that paragraph has been made for a group tax sharing parent corporation pursuant to the provisions of paragraph (5), the revocation or change is deemed to have been made for all of the other group tax sharing corporations;
通算親法人に対して第一項の提出期限の延長又は同項各号の指定の処分があつた場合には他の通算法人の全てにつき当該提出期限の延長又は指定がされたものとみなし、内国法人が同項の規定の適用を受けている通算親法人との間に通算完全支配関係を有することとなつた場合には当該内国法人につき同項の提出期限の延長（当該通算親法人が同項各号の指定を受けた法人である場合には、当該指定を含む。）がされたものとみなし、通算親法人に対して第五項の規定により第一項の提出期限の延長の取消し、同項各号の指定の取消し又は同項各号の指定に係る月数の変更の処分があつた場合には他の通算法人の全てにつきこれらの取消し又は変更がされたものとみなす。
a group tax sharing subsidiary corporation may not submit the application form referred to in paragraph (3) and the report referred to in paragraph (7);
in the case where a group tax sharing parent corporation has submitted the report referred to in paragraph (7), all of the other group tax sharing corporations are deemed to have submitted the report;
in the case where a domestic corporation has received the approval under Article 64-9, paragraph (1) (Group Tax Sharing Approval) (hereinafter referred to as the "group tax sharing approval" in this item and the following item), the disposition to extend the due date for filing set forth in paragraph (1) that the domestic corporation had received before the group tax sharing approval became effective ceases to be effective for the business years ending on or after the day on which the group tax sharing approval became effective; and
内国法人が第六十四条の九第一項（通算承認）の規定による承認（以下この号及び次号において「通算承認」という。）を受けた場合には、当該通算承認の効力が生じた日以後に終了する事業年度については、当該通算承認の効力が生ずる前に受けていた第一項の提出期限の延長の処分は、その効力を失うものとする。
in the case where the group tax sharing approval of a domestic corporation has ceased to be effective pursuant to the provisions of Article 64-10, paragraphs (4) through (6) (Withdrawal from the Group Tax Sharing System, etc.), the disposition to extend the due date for filing set forth in paragraph (1) that the domestic corporation had received before the group tax sharing approval ceased to be effective ceases to be effective for the business years ending on or after the day on which it ceased to be effective.
内国法人について、第六十四条の十第四項から第六項まで（通算制度の取りやめ等）の規定により通算承認が効力を失つた場合には、その効力を失つた日以後に終了する事業年度については、当該通算承認が効力を失う前に受けていた第一項の提出期限の延長の処分は、その効力を失うものとする。