Article 75-3Extension of the Due Date for Filing a Final Return Due to a Disaster, etc. of a Group Tax Sharing Corporation
第七十五条の三（通算法人の災害等による確定申告書の提出期限の延長）
In the case where the due date for filing a return under Article 74, paragraph (1) (Final Returns) 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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Extension of Time Limits due to Disasters and Similar Causes
If the Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or the director-general of a customs house finds that an act…
国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、災害その他やむを得ない理由により、国税に関する法律に基づく申告、申請、請求、届出その他書類の提出、納付又は徴収に関する期限までにこれらの行為をすることができないと認めるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り…
Open this provision(Final Returns)
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…
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。
Open this provisiongroup tax sharing corporationmachine translation
「通算法人」
A group tax sharing parent corporation (通算親法人) or group tax sharing subsidiary corporation (通算子法人): a corporation that has, with the others in its group, the approval under Article 64-9(1) to use the group tax sharing system.
Defined inArticle 2, paragraph (1), item (xii-7-2)· applies throughout the law