Article 82-16Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult
第八十二条の十六（電子情報処理組織による申告が困難である場合の特例）
In the case where it is found that it is difficult for a 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 telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director.
The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-16, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-14, paragraph (1) (Final Returns for the International Minimum Tax Residual Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-16, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-15, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-16, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-15, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-16, paragraph (1)".
第八十二条の八第二項から第五項まで（電子情報処理組織による申告が困難である場合の特例）の規定は前項の承認について、同条第六項から第八項までの規定は前項の規定の適用を受けている内国法人について、それぞれ準用する。この場合において、同条第二項中「同項の規定の」とあるのは「第八十二条の十六第一項（電子情報処理組織による申告が困難である場合の特例）の規定の」と、「第八十二条の六第一項（国際最低課税額」とあるのは「第八十二条の十四第一項（国際最低課税残余額」と、同条第五項中「第一項」とあるのは「第八十二条の十六第一項」と、同条第六項中「前条第一項」とあるのは「第八十二条の十五第一項（電子情報処理組織による申告）」と、「第一項の承認」とあるのは「第八十二条の十六第一項の承認」と、同条第八項中「前条第一項」とあるのは「第八十二条の十五第一項」と、「つき第一項」とあるのは「つき第八十二条の十六第一項」と読み替えるものとする。