In the case where, as a result of an extension of the due date relating to returns under the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes, the due date for filing a return under the preceding Article of a domestic corporation and the due date for filing a return under the following Article for the business year to which the return pertains fall on the same day, the domestic corporation is not required to file a return under the preceding Article for that business year, notwithstanding the provisions of that Article.