With regard to the filing of a return of corporation tax on income for each business year which, pursuant to the provisions of Article 71 (Interim Return), Article 72 (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts) or Article 74 (Final Returns), or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, is to be made by means of an interim return, a Final Return or an amended return pertaining to either of these returns (hereinafter referred to as a "tax return" in this Article and paragraph (1) of the following Article), or is to be made by attaching thereto documents that are to be attached to the tax return pursuant to the provisions of this Act (including orders based thereon) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter referred to as "attached documents" in this paragraph and paragraph (3)), a domestic corporation that is a specified corporation must, notwithstanding those provisions and as specified by Ministry of Finance Order, file the return by providing the matters that are to be stated in the tax return (referred to as "matters stated in a return" in paragraph (3)) or the matters that are to be stated or are stated in the attached documents (hereinafter referred to as "matters stated in attached documents" in this paragraph and paragraph (3)) by a method specified by Ministry of Finance Order as a method of using, upon notifying the district director in advance as specified by Ministry of Finance Order, an electronic data processing system (meaning an electronic data processing system connecting a computer used by the National Tax Agency (including an input-output device; hereinafter the same applies in this paragraph and paragraph (4)) and a computer used by the domestic corporation filing the return via a telecommunications line). However, the part of the return pertaining to attached documents may be filed by submitting an optical disc or any other recording medium specified by Ministry of Finance Order on which the matters stated in attached documents have been recorded.
特定法人である内国法人は、第七十一条（中間申告）、第七十二条（仮決算をした場合の中間申告書の記載事項等）若しくは第七十四条（確定申告）又は国税通則法第十八条（期限後申告）若しくは第十九条（修正申告）の規定により、中間申告書若しくは確定申告書若しくはこれらの申告書に係る修正申告書（以下この条及び次条第一項において「納税申告書」という。）により行うこととされ、又はこれにこの法律（これに基づく命令を含む。）若しくは国税通則法第十八条第三項若しくは第十九条第四項の規定により納税申告書に添付すべきものとされている書類（以下この項及び第三項において「添付書類」という。）を添付して行うこととされている各事業年度の所得に対する法人税の申告については、これらの規定にかかわらず、財務省令で定めるところにより、納税申告書に記載すべきものとされている事項（第三項において「申告書記載事項」という。）又は添付書類に記載すべきものとされ、若しくは記載されている事項（以下この項及び第三項において「添付書類記載事項」という。）を、財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（国税庁の使用に係る電子計算機（入出力装置を含む。以下この項及び第四項において同じ。）とその申告をする内国法人の使用に係る電子計算機とを電気通信回線で接続した電子情報処理組織をいう。）を使用する方法として財務省令で定める方法により提供することにより、行わなければならない。ただし、当該申告のうち添付書類に係る部分については、添付書類記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体を提出する方法により、行うことができる。
The specified corporation prescribed in the preceding paragraph means any of the following corporations:
前項に規定する特定法人とは、次に掲げる法人をいう。
a corporation whose amount of stated capital or amount of capital contributions as of the beginning of the business year exceeds 100 million yen;
当該事業年度開始の時における資本金の額又は出資金の額が一億円を超える法人
a group tax sharing corporation (excluding a corporation listed in the preceding item);
a mutual company as prescribed in the Insurance Business Act (excluding a corporation listed in the preceding item);
保険業法に規定する相互会社（前号に掲げる法人を除く。）
an investment corporation (excluding a corporation listed in item (i)); and
a specific purpose company (excluding a corporation listed in item (i)).
With regard to a return under paragraph (1) filed pursuant to the provisions of that paragraph, the provisions of this Act (including orders based thereon) and the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address and Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that the return was filed by means of a tax return in which the matters stated in a return have been stated, or by attaching thereto attached documents in which the matters stated in attached documents have been stated.
A return under paragraph (1) filed pursuant to the main clause of that paragraph is deemed to have reached the district director at the time when it is recorded in a file stored on the computer used by the National Tax Agency referred to in that paragraph.
In the case referred to in paragraph (1), with regard to the statement of the name and corporate number (meaning a corporate number as prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) under the provisions of Article 124 of the Act on General Rules for National Taxes, the domestic corporation referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of the Act on General Rules for National Taxes, take measures to make its name clear in lieu of that statement, as specified by Ministry of Finance Order.
第一項の場合において、国税通則法第百二十四条の規定による名称及び法人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第十六項（定義）に規定する法人番号をいう。）の記載については、第一項の内国法人は、国税通則法第百二十四条の規定にかかわらず、当該記載に代えて、財務省令で定めるところにより、名称を明らかにする措置を講じなければならない。