①Where a corporation that is to submit the return under the provisions of paragraph (1) of the preceding Article (hereinafter in this paragraph and paragraph (4) referred to as a "consumption tax return") (limited to a corporation to which the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 144-8 (Special Provisions on Extension of the Due Date for Filing a Tax Return) of that Act; the same applies hereinafter in this paragraph) apply (excluding a corporation whose deadline for filing a consumption tax return is extended by the application of Article 60, paragraph (8))) submits to the district director having jurisdiction over its place for tax payment a written notification stating that the deadline for filing the consumption tax return is to be extended, the deadline for filing the consumption tax return for the taxable period that includes the last day of each business year on or after the business year that includes the day of that submission (including, in the case of a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 (Definitions) of the Corporation Tax Act, that business year where the day of that submission is within 45 days from the day following the last day of that business year) (limited to a business year for which the deadline for filing a return under the provisions of Article 74, paragraph (1) (Final Returns) or Article 144-6, paragraph (1) or (2) (Final Returns) of that Act is extended pursuant to the provisions of Article 75-2, paragraph (1) of that Act (including a business year for which the provisions of Article 75-2, paragraph (1) of that Act are deemed not to apply pursuant to the provisions of Article 75-2, paragraph (9) of that Act (including as applied mutatis mutandis pursuant to Article 144-8 of that Act))) is, notwithstanding the provisions of paragraph (1) of the preceding Article, within three months from the day following the last day of that taxable period.

②A corporation that has submitted a written notification under the provisions of the preceding paragraph must, when it intends to cease to be subject to the application of the provisions of that paragraph, or when it has discontinued its business, submit a written notification to that effect to the district director having jurisdiction over its place for tax payment.

③Where a written notification under the provisions of the preceding paragraph has been submitted, the notification under the provisions of paragraph (1) ceases to be effective with respect to the taxable periods that include the last day of a business year, on or after the taxable period that includes the last day of the business year that includes the day on which that submission was made.

④A corporation to which the provisions of paragraph (1) apply must pay, together with the consumption tax that is the basis of its calculation, interest tax equivalent to the amount calculated by multiplying the amount of consumption tax for the taxable period relating to the consumption tax return to which the provisions of that paragraph apply by a rate of 7.3 percent per annum, in accordance with the number of days in the period from the day on which two months have elapsed from the day following the last day of that taxable period to the deadline for filing extended pursuant to the provisions of that paragraph.

⑤Where a disaster or other unavoidable reason arises, in respect of a corporation to which the provisions of paragraph (1) apply, before the day on which two months have elapsed from the day following the last day of the taxable period to which the provisions of that paragraph apply, the provisions of Article 11 (Extension of Time Limits due to Disasters and Similar Causes) of the Act on General Rules for National Taxes may be applied, for that taxable period only, by deeming the provisions of that paragraph not to apply.

⑥Where the provisions of paragraph (1) apply, the retention period for the books or invoices, etc. prescribed in Article 30, paragraph (7), and other matters necessary for the application of the provisions of paragraph (1) are specified by Cabinet Order.

①A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may, where there is an amount set forth in Article 45, paragraph (1), item (v) or (vii) for the consumption tax for its taxable period, even in a case where it has no obligation to submit a return under the proviso to that paragraph, submit to the district director a return stating the matters set forth in the items of Article 45, paragraph (1), in order to receive a refund under the provisions of Article 52, paragraph (1) or Article 53, paragraph (1).

②Where an individual business operator dies in the middle of a taxable period and the case falls under one where a return under the provisions of the preceding paragraph may be submitted for the consumption tax for that taxable period of that person, the heir may, as provided by Cabinet Order, submit that return to the district director.

③A return under the provisions of paragraph (1) must be accompanied by a document stating, as provided by Ministry of Finance Order, the details of the amount of consideration for transfers, etc. of assets and the amount of tax on taxable purchases, etc. during that taxable period, and other matters.

①A business operator that is a specified corporation (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) must, with respect to a filing of a return for consumption tax on taxable transfers, etc. of assets and specified taxable purchases that is to be made, pursuant to the provisions of Article 42, Article 43, Article 45 or the preceding Article, or Article 18 (Filing of a Return after the Due Date) or Article 19 (Amended Return) of the Act on General Rules for National Taxes, by means of an interim return or final return, etc., or an amended return relating to those returns (meaning the amended return prescribed in Article 19, paragraph (3) of that Act; the same applies in Article 56) (hereinafter in this paragraph and paragraph (3) of this Article and in paragraph (1) of the following Article referred to as the "tax return, etc."), or that is to be made by attaching thereto the documents that are to be attached to the tax return, etc. pursuant to the provisions of this Act (including orders issued thereunder) or Article 18, paragraph (3) or Article 19, paragraph (4) of the Act on General Rules for National Taxes (hereinafter in this paragraph and paragraph (3) referred to as "attached documents"), make that filing, notwithstanding those provisions, as provided by Ministry of Finance Order, by providing the matters that are to be stated in the tax return, etc. (referred to in paragraph (3) as the "matters stated in a return") or the matters that are to be stated in the attached documents (referred to in paragraph (3) as the "matters stated in attached documents") by a method specified by Ministry of Finance Order as a method of using an electronic data processing system (meaning an electronic data processing system that connects a computer used by the National Tax Agency (including input/output devices; the same applies hereinafter in this paragraph and paragraph (4)) with a computer used by the business operator making that filing by a telecommunications line; the same applies in paragraphs (1) and (6) of the following Article) after notifying the district director in advance as provided by Ministry of Finance Order.

②The term "specified corporation" prescribed in the preceding paragraph means any of the following business operators:

③With respect to a filing under paragraph (1) made pursuant to the provisions of that paragraph, the provisions of this Act (including orders issued thereunder), the provisions of the Act on General Rules for National Taxes (excluding Article 124 (Statement of the Name, Address, and Identification Number of the Person Submitting Documents)) and the provisions of other laws and regulations specified by Cabinet Order apply by deeming that it was made by means of a tax return, etc. in which the matters stated in a return are stated, or by attaching thereto attached documents in which the matters stated in attached documents are stated.

④A filing under paragraph (1) made pursuant to the provisions of that paragraph is deemed to have reached the district director at the time when it is recorded in a file kept on the computer used by the National Tax Agency referred to in that paragraph.

⑤In the case referred to in paragraph (1), with respect to the entry of the name and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013)) under the provisions of Article 124 of the Act on General Rules for National Taxes, the business operator referred to in paragraph (1) must, notwithstanding the provisions of Article 124 of that Act, take measures to make its name clear in place of that entry, as provided by Ministry of Finance Order.

①Where a business operator referred to in paragraph (1) of the preceding Article is found to have difficulty using an electronic data processing system due to a failure of a telecommunications line, a disaster or any other reason, and is found to be able to submit a tax return, etc. without applying the provisions of that paragraph, and has obtained the approval of the district director having jurisdiction over its place for tax payment to submit the tax return, etc. without applying the provisions of that paragraph, the provisions of the preceding Article do not apply to a filing under that paragraph made within the period designated by that district director.

②A business operator that intends to obtain the approval referred to in the preceding paragraph must submit to the district director having jurisdiction over its place for tax payment a written application stating the circumstances that have made it necessary to be subject to the application of the provisions of that paragraph, the period for which it seeks to be designated under the provisions of that paragraph, and other matters specified by Ministry of Finance Order, with the documents specified by Ministry of Finance Order attached, by the day 15 days before the first day of that period (or, where the day on which the reason prescribed in the preceding paragraph arose is on or after the day 15 days before the deadline for filing the return under the provisions of Article 45, paragraph (1) (for a return under the provisions of Article 46, paragraph (1), the deadline for filing that would apply if that return were a return under the provisions of Article 45, paragraph (1)), and that deadline for filing falls within that period, by that first day).

③In the case where a written application referred to in the preceding paragraph has been submitted, when the district director finds the circumstances referred to in that paragraph pertaining to the application to be inappropriate, they may deny the application.

④Where the district director, upon the submission of the written application referred to in paragraph (2), makes a disposition of approval or denial of the application, the district director notifies the business operator that made the application to that effect in writing.

⑤In the case where a written application referred to in paragraph (2) has been submitted, when no disposition of approval or denial has been made by the first day of the period, stated in the written application, 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.

⑥Where the district director finds that it is no longer difficult for a business operator to which the provisions of paragraph (1) apply to use an electronic data processing system, the district director may revoke the approval referred to in that paragraph. In this case, when the disposition of revocation has been made, the effect of that disposition is to arise for the period on or after the day following the day on which the disposition was made.

⑦When the district director makes the disposition referred to in the preceding paragraph, the district director notifies the business operator subject to that disposition to that effect in writing.

⑧A business operator to which the provisions of paragraph (1) apply must, when it intends to cease to be subject to the application of the provisions of paragraph (1) with respect to a filing under paragraph (1) of the preceding Article, submit a written notification stating that fact and other matters specified by Ministry of Finance Order to the district director having jurisdiction over its place for tax payment. In this case, when the written notification has been submitted, the disposition of approval under paragraph (1) is to cease to be effective for the period on or after the day following the day on which it was submitted.