①In 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.

②A domestic corporation seeking to obtain the approval referred to in the preceding paragraph must submit an application form stating the circumstances that made it necessary for it to be subject to 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 documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment no later than 15 days before the first day of that period (or, in the case where the day on which the reason prescribed in that paragraph arose is on or after the day 15 days before the due date for filing the return under the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount), if that due date falls within that period, no later than that first day).

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

④In the case where an application form under paragraph (2) has been submitted, the district director, when giving their approval or denying the application, notifies the domestic corporation that made the application to that effect, in writing.

⑤In the case where an application form under paragraph (2) has been submitted, when no disposition of giving approval or denying the application 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.

⑥When the district director finds 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, the district director may rescind the approval referred to in paragraph (1). In this case, when the disposition of rescission has been made, the disposition is to take effect for the period on or after the day following the day on which the disposition was made.

⑦When the district director of the tax office 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, with regard to returns referred to in paragraph (1) of the preceding Article, being subject to the provisions of paragraph (1), 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.