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Article 82-9Payment by Final Return for the International Minimum Tax Amount
第八十二条の九（国際最低課税額に係る確定申告による納付）
When a domestic corporation that has filed a return under the provisions of Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount) has any amount listed in item (ii) of that paragraph that it stated in the return, it must pay corporation tax equivalent to that amount to the State by the due date for filing the return.
第八十二条の六第一項（国際最低課税額に係る確定申告）の規定による申告書を提出した内国法人は、当該申告書に記載した同項第二号に掲げる金額があるときは、当該申告書の提出期限までに、当該金額に相当する法人税を国に納付しなければならない。
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