In the case where an ordinary corporation, which is a foreign corporation and is to file an interim return, has failed to file the interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters specified in the following items for the categories of ordinary corporations listed in the respective items with the district director by the due date, and the provisions of this Act apply:

①A foreign corporation having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts, within two months from the day following the last day of each business year (in the case where the foreign corporation ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day on which it ceases to have a permanent establishment, whichever comes earlier); provided, however, that it is not required to file the return in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) and item (ii) pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); the same applies in the following paragraph) or any other provisions specified by Cabinet Order.

②A foreign corporation not having a permanent establishment must file a return containing the following matters with the district director, based on the final settlement of the accounts, within two months from the day following the last day of each business year (in the case where the foreign corporation discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan, by the day preceding the day on which two months have elapsed from the day following the last day of the business year or the day of the discontinuance, whichever comes earlier); provided, however, that it is not required to file the return in the case where it does not have domestic source income specified in Article 141, item (ii), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to the domestic source income prescribed in item (i) pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.

③A return under the preceding two paragraphs must be attached with a balance sheet, a profit and loss statement for the business year, and other documents as specified by Ministry of Finance Order.

The provisions of Article 75 (Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis in the case where it is found that a foreign corporation is unable to file a return under paragraph (1) or paragraph (2) of the preceding Article (excluding a return that is to be filed in the case where a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes or in the case where a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan) by the due date prescribed in paragraph (1) or paragraph (2) of the preceding Article because its accounts are not settled due to a disaster or any other unavoidable reason (excluding a reason for which it may receive the application of the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to the following Article).

The provisions of Article 75-2 (Special Provisions on Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis to the due date for filing a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns) (excluding a return that is to be filed in the case where a foreign corporation having a permanent establishment ceases to have a permanent establishment without giving notification of its tax agent under the provisions of Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes or in the case where a foreign corporation not having a permanent establishment discontinues the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) that it conducts in Japan) for each business year on or after the business year, in the case where it is found that, due to the provisions of the articles of incorporation, articles of endowment, rules, bylaws or any other equivalent documents of a foreign corporation, or due to special circumstances of the foreign corporation, an ordinary general meeting concerning the settlement of accounts for each business year is habitually not convened within two months from the day following the last day of each business year on or after the business year.

When an ordinary corporation, which is a foreign corporation and which has filed an interim return, holds any amount listed in Article 144-3, paragraph (1), item (i) (Interim Return) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 144-4, paragraph (1) (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts), the amount listed in item (vii) of that paragraph) or any amount listed in Article 144-3, paragraph (2), item (i) that it entered in the return (in the case where it has filed an interim return containing the matters listed in the items of Article 144-4, paragraph (2), the amount listed in item (ii) of that paragraph), it must pay corporation tax equivalent to these amounts to the State by the due date for filing the return.

When a foreign corporation, which has filed a return under Article 144-6, paragraph (1) or paragraph (2) (Final Returns), holds any amount listed in item (vii) of paragraph (1) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (x) of that paragraph, the amount listed in that item) or any amount listed in item (ii) of paragraph (2) of that Article that it entered in the return under that paragraph (in the case falling under the provisions of item (iv) of that paragraph, the amount listed in that item), it must pay corporation tax equivalent to these amounts to the State by the due date for filing these returns.

①In the case where an interim return (limited to one containing the matters listed in the items of Article 144-4, paragraph (1) or the items of paragraph (2) of that Article (Matters to be Entered in Interim Return in the Case of Provisional Settlement of Accounts)) has been filed or a Final Return has been filed, when the return states any amount listed in paragraph (5), item (i) or item (ii) or paragraph (6), item (i) of that Article, or any amount listed in Article 144-6, paragraph (1), item (v) (Final Returns) (in the case falling under the provisions of item (viii) of that paragraph, the amount listed in that item), any amount listed in item (vi) of that paragraph (in the case falling under the provisions of item (ix) of that paragraph, the amount listed in that item) or any amount listed in paragraph (2), item (iii) of that Article, the district director refunds the amount of tax equivalent to these amounts to the foreign corporation that has filed the return.

②The provisions of Article 78, paragraph (2) (Refund of Income Tax) apply mutatis mutandis in the case of calculating interest on a refund with regard to a refund under the provisions of the preceding paragraph, and the provisions of paragraph (3) of that Article apply mutatis mutandis in the case of the appropriation of a refund under the provisions of the preceding paragraph for the unpaid portion of corporation tax on income pertaining to domestic source income specified in Article 141, item (i) or item (ii) (Tax Base) for the business year pertaining to the interim return set forth in that paragraph or the business year pertaining to the Final Return set forth in that paragraph, which was filed by the foreign corporation set forth in that paragraph.

③Procedures for a refund set forth in paragraph (1), methods for the appropriation of a refund (including interest on a refund related thereto) pursuant to the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.