Where, owing to an extension of the time limit relating to filing 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 deadline for filing an interim return (meaning a return under the provisions of paragraph (1), (4) or (6) of the preceding Article; the same applies hereinafter in this Chapter) and the deadline for filing the return under the provisions of Article 45, paragraph (1) for the taxable period relating to that interim return fall on the same day, it is not required to submit that interim return, notwithstanding the main clause of paragraph (1), the main clause of paragraph (4) or the main clause of paragraph (6) of the preceding Article.