①A corporation must file with the district director a return stating the following matters within two months from the day following the last day of each taxable business year; provided, however, that if there is no tax base corporation tax amount set forth in item (i), the corporation is not required to file that return:

②If the residual assets of a domestic corporation in liquidation have been finalized, with regard to the application of the provisions of the preceding paragraph to the taxable business year of that domestic corporation that includes the day on which those residual assets were finalized, the phrase "within two months" in that paragraph is replaced with "within one month (or, if the final distribution or delivery of residual assets is made within one month from that following day, by the day preceding the day on which it is made)".

③With regard to the application of the provisions of paragraph (1) to a foreign corporation, the phrase "within two months" in that paragraph is replaced with "within two months (or, if a corporation falling under a foreign corporation set forth in Article 141, items (i) through (iii) of the Corporation Tax Act ceases to fall under any of the foreign corporations set forth in those items without filing a notification of a tax agent under the provisions of Article 117, paragraph (2) of the Act on General Rules for National Taxes, or if a corporation falling under a foreign corporation set forth in Article 141, item (iv) of the Corporation Tax Act discontinues the business prescribed in Article 138, item (ii) of that Act that it conducts in Japan, by whichever is earlier of the day preceding the day on which two months have elapsed from the day following the last day of that taxable business year and the day on which it ceases so to fall or the day of that discontinuance)".

④If, with regard to the filing of a return of corporation tax on the income or consolidated income of the corporation referred to in paragraph (1) for the taxable business year referred to in that paragraph, the deadline for filing a return under the provisions of Article 74, paragraph (1) of the Corporation Tax Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act; the same applies hereinafter in this paragraph) or Article 81-22, paragraph (1) of that Act (hereinafter referred to as a "corporation tax return" in this paragraph) has been extended pursuant to the provisions of Article 75 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act) or Article 75-2 of that Act (including as applied mutatis mutandis pursuant to Article 145, paragraph (1) of that Act), or Article 81-23 or Article 81-24 of that Act, the deadline for filing the return under the provisions of paragraph (1) is, notwithstanding the provisions of the main clause of that paragraph, that extended deadline for filing. In this case, with regard to special corporation tax for reconstruction for the taxable business year pertaining to that return, the provisions set forth in item (i) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 74, paragraph (1) of that Act, and the provisions set forth in item (ii) apply mutatis mutandis if that corporation tax return is a return under the provisions of Article 81-22, paragraph (1) of that Act:

⑤The provisions of Article 66-3 of the Act on Special Measures Concerning Taxation apply mutatis mutandis to special corporation tax for reconstruction for the taxable business year pertaining to the return under the provisions of paragraph (1) of a corporation subject to the application of the following provisions as applied mutatis mutandis pursuant to the preceding paragraph:

If there is an amount set forth in paragraph (1), item (iii) of the preceding Article with regard to special corporation tax for reconstruction for a taxable business year of a corporation, the corporation may, even if it is not obligated to file a return pursuant to the proviso to that paragraph, file with the district director a return stating the matters set forth in the items of paragraph (1) of the preceding Article in order to receive a refund under the provisions of Article 56, paragraph (1).

A corporation that has filed a return under the provisions of Article 53, paragraph (1) must, if there is an amount set forth in item (ii) of that paragraph stated in that return, pay to the national government special corporation tax for reconstruction in an amount equivalent to that amount by the deadline for filing that return.

①If a return of special corporation tax for reconstruction has been filed and the amount set forth in Article 53, paragraph (1), item (iii) is stated in that return, the district director refunds to the corporation that filed that return the tax in an amount equivalent to that amount.

②When the amount of interest on refund is calculated with respect to a refund under the preceding paragraph, the period referred to in Article 58, paragraph (1) of the Act on General Rules for National Taxes which serves as the basis for the calculation is the period from the day after the deadline or day specified in each of the following items, according to which of the returns set forth in those items the return pertaining to that refund falls under, to the day on which the decision to pay that refund is made or the day on which an appropriation of that refund is made (or, if there is a day before that day on which the refund became suitable for appropriation, the day on which it became so suitable):

③If an appropriation of a refund under paragraph (1) is made to special corporation tax for reconstruction that remains unpaid for the taxable business year to which the return of special corporation tax for reconstruction referred to in that paragraph pertains, no interest on refund is to be added to the amount so appropriated out of the amount of that refund, and delinquent tax and interest tax are to be waived for the part of the special corporation tax for reconstruction covered by that appropriation.

④Beyond what is provided for in the preceding two paragraphs, the procedures for the refund referred to in paragraph (1), the method of appropriation of a refund under the provisions of that paragraph (including the interest on refund pertaining to it), and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.

The provisions of Article 80-2 of the Corporation Tax Act apply mutatis mutandis where a corporation has filed an amended return, or has been subject to a reassessment or determination (meaning a determination under the provisions of Article 25 of the Act on General Rules for National Taxes; hereinafter the same applies in this Article), with regard to any of the following amounts, and, as a result of the filing of that amended return or that reassessment or determination, the amount set forth in Article 53, paragraph (1), item (i) or (ii) for a taxable business year for which a determination was made, among the taxable business years following the business year or consolidated business year to which that amended return or that reassessment or determination pertains (or, if an amended return has been filed or a reassessment has been made with regard to that amount, the amount after that filing or reassessment), becomes excessive:

①If a corporation has obtained the approval referred to in Article 4-2 or Article 121, paragraph (1) (including as applied mutatis mutandis pursuant to Article 146 of that Act; the same applies in the following paragraph) of the Corporation Tax Act, it may file a return of special corporation tax for reconstruction and an amended return pertaining to that return (referred to as a "return of special corporation tax for reconstruction, etc." in the following paragraph) by using a blue-colored return form.

②If the approval referred to in Article 121, paragraph (1) of the Corporation Tax Act given to a corporation has been rescinded pursuant to the provisions of Article 127, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 146 of that Act), any return of special corporation tax for reconstruction, etc. that the corporation filed by using a blue-colored return form pursuant to the provisions of the preceding paragraph on or after the first day of the business year specified in the relevant item of Article 127, paragraph (1) of that Act pertaining to that rescission (excluding one pertaining to special corporation tax for reconstruction for which the obligation to pay was established before that day) is deemed to be a return other than a blue return (meaning a return of special corporation tax for reconstruction, etc. filed by using a blue-colored return form pursuant to the provisions of that paragraph; the same applies in the following paragraph).

③The provisions of Article 130, paragraph (2) of the Corporation Tax Act apply mutatis mutandis to special corporation tax for reconstruction pertaining to a blue return filed by a corporation.