①In the case where it is recognized that it is difficult for the domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of a telecommunications line, a disaster or other reasons, and it is recognized that the domestic corporation is able to submit a tax return without applying the provisions of that paragraph, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for submitting a tax return without applying the provisions of that paragraph, the provisions of that Article do not apply to a return under that paragraph that is filed within the period designated by the district director.

②A domestic corporation that seeks the approval referred to in the preceding paragraph must submit an application form stating the circumstances that have made it necessary to receive the application of the provisions of that paragraph, the period for which it seeks the designation under the provisions of that paragraph and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached thereto, to the competent district director with jurisdiction over the place for tax payment by 15 days prior to the first day of the period (in the case where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days prior to the due date for filing a return under Article 74, paragraph (1) (Final Returns), when the due date falls within the period, by that first day).

③In the case where an application form referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.

④In the case where an application form referred to in paragraph (2) has been submitted, when the district director makes a disposition of approval or denial with regard to the application, they notify the domestic corporation that has filed the application to that effect, in writing.

⑤In the case where an application form referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the application form, for which the designation under the provisions of paragraph (1) is sought, it is deemed that the approval was given on that day and that the designation under the provisions of that paragraph was made with that period as the period referred to in that paragraph.

⑥In the case where the district director recognizes that it is no longer difficult for a domestic corporation subject to the provisions of paragraph (1) to use the electronic data processing system prescribed in paragraph (1) of the preceding Article, they may revoke the approval referred to in paragraph (1). In this case, when the disposition of revocation has been made, the disposition is to become effective for the period on or after the day following the date of the disposition.

⑦When 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.

⑧When a domestic corporation subject to the provisions of paragraph (1) wishes to stop receiving the application of the provisions of paragraph (1) with regard to a return under paragraph (1) of the preceding Article, it must submit a report stating to that effect and other matters specified by Ministry of Finance Order to the competent district director with jurisdiction over the place for tax payment. In this case, when the report has been submitted, the disposition of approval referred to in that paragraph ceases to be effective for the period on or after the day following the day on which it was submitted.