# 消費税法 / Consumption Tax Act — 第四十五条の二 (Article 45-2) - Law: 消費税法 (Consumption Tax Act), 昭和六十三年法律第百八号 - English title "Consumption Tax Act": Ministry of Justice translation database, which lists the title - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第四十五条の二 (Article 45-2)（法人の確定申告書の提出期限の特例） — address `art-45-2` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/consumption-tax-act/art-45-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/363AC0000000108/art-45-2 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第四十五条の二（法人の確定申告書の提出期限の特例） — Special Provisions on the Deadline for Filing a Final Return by a Corporation caption: machine translation, not official art-45-2 · https://japanlaw.org/en/consumption-tax-act/art-45-2 · https://japanlaw.org/l/363AC0000000108/art-45-2 **第一項** 前条第一項の規定による申告書（以下この項及び第四項において「消費税申告書」という。）を提出すべき法人（法人税法第七十五条の二第一項（確定申告書の提出期限の延長の特例）（同法第百四十四条の八（確定申告書の提出期限の延長の特例）において準用する場合を含む。以下この項において同じ。）の規定の適用を受ける法人（第六十条第八項の規定の適用により消費税申告書の提出期限が延長される法人を除く。）に限る。）が、消費税申告書の提出期限を延長する旨を記載した届出書をその納税地を所轄する税務署長に提出した場合には、その提出をした日の属する事業年度（同法第二条第十二号の七の二（定義）に規定する通算法人の場合にあつては、その提出をした日が事業年度終了の日の翌日から四十五日以内である場合のその事業年度を含む。）以後の各事業年度（同法第七十五条の二第一項の規定により同法第七十四条第一項（確定申告）又は第百四十四条の六第一項若しくは第二項（確定申告）の規定による申告書の提出期限が延長されている事業年度（同法第七十五条の二第九項（同法第百四十四条の八において準用する場合を含む。）の規定により同法第七十五条の二第一項の規定の適用がないものとみなされる事業年度を含む。）に限る。）終了の日の属する課税期間に係る消費税申告書の提出期限については、前条第一項の規定にかかわらず、当該課税期間の末日の翌日から三月以内とする。 art-45-2/par-1 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 Where 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. machine translation, not official **第二項** 前項の規定による届出書を提出した法人は、同項の規定の適用を受けることをやめようとするとき、又は事業を廃止したときは、その旨を記載した届出書をその納税地を所轄する税務署長に提出しなければならない。 art-45-2/par-2 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2 A 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. machine translation, not official **第三項** 前項の規定による届出書の提出があつたときは、その提出があつた日の属する事業年度終了の日の属する課税期間以後の事業年度終了の日の属する課税期間については、第一項の規定による届出は、その効力を失う。 art-45-2/par-3 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-3 Where 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. machine translation, not official **第四項** 第一項の規定の適用を受ける法人は、同項の規定の適用を受ける消費税申告書に係る課税期間の消費税の額に、当該課税期間終了の日の翌日以後二月を経過した日から同項の規定により延長された提出期限までの期間の日数に応じ、年七・三パーセントの割合を乗じて計算した金額に相当する利子税をその計算の基礎となる消費税に併せて納付しなければならない。 art-45-2/par-4 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-4 A 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. machine translation, not official **第五項** 第一項の規定の適用を受けている法人について同項の規定の適用を受ける課税期間の末日の翌日から二月を経過した日前に災害その他やむを得ない理由が生じた場合には、当該課税期間に限り、同項の規定の適用がないものとみなして、国税通則法第十一条（災害等による期限の延長）の規定を適用することができる。 art-45-2/par-5 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-5 Where 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. machine translation, not official **第六項** 第一項の規定の適用がある場合における第三十条第七項に規定する帳簿又は請求書等の保存期間その他第一項の規定の適用に関し必要な事項は、政令で定める。 art-45-2/par-6 · https://japanlaw.org/en/consumption-tax-act/art-45-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-6 Where 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. machine translation, not official --- ## Cites - art-45-2/par-1: 前条第一項 → 消費税法 第四十五条第一項 (Article 45, paragraph (1)), art-45/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/art-45/par-1 - art-45-2/par-1: この項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - art-45-2/par-1: 第四項 → 消費税法 第四十五条の二第四項 (Article 45-2, paragraph (4)), art-45-2/par-4 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-4 - art-45-2/par-1: 法人税法第七十五条の二第一項 → 法人税法 第七十五条の二第一項 (Article 75-2, paragraph (1)), art-75-2/par-1 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1 - art-45-2/par-1: 同法第百四十四条の八 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8 - art-45-2/par-1: 第六十条第八項 → 消費税法 第六十条第八項 (Article 60, paragraph (8)), art-60/par-8 — https://japanlaw.org/en/consumption-tax-act/art-60/par-8 · https://japanlaw.org/l/363AC0000000108/art-60/par-8 - art-45-2/par-1: 同法第二条第十二号の七の二 → 法人税法 第二条第一項第十二号の七の二 (Article 2, paragraph (1), item (xii-7-2)), art-2/par-1/item-12-7-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-7-2 · https://japanlaw.org/l/340AC0000000034/art-2/par-1/item-12-7-2 - art-45-2/par-1: 同法第七十四条第一項 → 法人税法 第七十四条第一項 (Article 74, paragraph (1)), art-74/par-1 — https://japanlaw.org/en/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1 - art-45-2/par-1: 第百四十四条の六第一項 → 法人税法 第百四十四条の六第一項 (Article 144-6, paragraph (1)), art-144-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1 - art-45-2/par-1: 第二項 → 法人税法 第百四十四条の六第二項 (Article 144-6, paragraph (2)), art-144-6/par-2 — https://japanlaw.org/en/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2 - art-45-2/par-1: 同法第七十五条の二第九項 → 法人税法 第七十五条の二第九項 (Article 75-2, paragraph (9)), art-75-2/par-9 — https://japanlaw.org/en/corporation-tax-act/art-75-2/par-9 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-9 - art-45-2/par-2: 前項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - art-45-2/par-3: 前項 → 消費税法 第四十五条の二第二項 (Article 45-2, paragraph (2)), art-45-2/par-2 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2 - art-45-2/par-3: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - art-45-2/par-4: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - art-45-2/par-5: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - art-45-2/par-5: 国税通則法第十一条 → 国税通則法 第十一条 (Article 11), art-11 — https://japanlaw.org/en/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11 - art-45-2/par-6: 第一項 → 消費税法 第四十五条の二第一項 (Article 45-2, paragraph (1)), art-45-2/par-1 — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - art-45-2/par-6: 第三十条第七項 → 消費税法 第三十条第七項 (Article 30, paragraph (7)), art-30/par-7 — https://japanlaw.org/en/consumption-tax-act/art-30/par-7 · https://japanlaw.org/l/363AC0000000108/art-30/par-7 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 消費税法 第四十五条の二第一項（法人の確定申告書の提出期限の特例） — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-1 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-1 - 消費税法 第四十五条の二第二項（法人の確定申告書の提出期限の特例） — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-2 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-2 - 消費税法 第四十五条の二第三項（法人の確定申告書の提出期限の特例） — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-3 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-3 - 消費税法 第四十五条の二第四項（法人の確定申告書の提出期限の特例） — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-4 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-4 - 消費税法 第四十五条の二第五項（法人の確定申告書の提出期限の特例） — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-5 - 消費税法 第四十五条の二第六項（法人の確定申告書の提出期限の特例） — https://japanlaw.org/en/consumption-tax-act/art-45-2/par-6 · https://japanlaw.org/l/363AC0000000108/art-45-2/par-6 - 消費税法 第五十七条第一項第三号（小規模事業者の納税義務の免除が適用されなくなつた場合等の届出） — https://japanlaw.org/en/consumption-tax-act/art-57/par-1/item-3 · https://japanlaw.org/l/363AC0000000108/art-57/par-1/item-3 - 消費税法 附則第四十五条第一項（法人の確定申告書の提出期限の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-45/par-1 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-45/par-1 - 消費税法 附則第四十七条第二項（連結法人の確定申告書の提出期限の特例に関する経過措置） — https://japanlaw.org/en/consumption-tax-act/suppl-5021-8/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/suppl-5021-8/art-47/par-2 - 租税特別措置法 第九十三条第一項第四号（利子税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-4 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 消費税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/363AC0000000108/20261001_507AC0000000070), retrieved 2026-10-13 - Japanese Law Translation Database System, Ministry of Justice (法務省) — 消費税法 — its English title as the Ministry of Justice's translation database lists it (https://www.japaneselawtranslation.go.jp/en/laws/view/1176), retrieved 2026-09-18 - claude-sonnet-5-5 — Machine translation, batch consumption-tax-act-20261013T073630-016, translated 2026-10-13 - This site's parser, version 190 — 消費税法 — structure, counts, cross-references and defined terms, computed 2026-10-13