# 法人税法 / Corporation Tax Act — 第百四十四条の八 (Article 144-8) - Law: 法人税法 (Corporation Tax Act), 昭和四十年法律第三十四号 - English title "Corporation Tax Act": Ministry of Justice translation - 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: 第百四十四条の八 (Article 144-8)（確定申告書の提出期限の延長の特例） — address `art-144-8` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-144-8 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-8 - 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. --- ### 第百四十四条の八（確定申告書の提出期限の延長の特例） — Special Provisions on Extension of the Due Date for Filing a Tax Return caption: machine translation, not official art-144-8 · https://japanlaw.org/en/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8 **第一項** 第七十五条の二（確定申告書の提出期限の延長の特例）の規定は、外国法人が、定款、寄附行為、規則、規約その他これらに準ずるものの定めにより、又は当該外国法人に特別の事情があることにより、当該事業年度以後の各事業年度終了の日の翌日から二月以内に当該各事業年度の決算についての定時総会が招集されない常況にあると認められる場合における当該事業年度以後の各事業年度の第百四十四条の六第一項又は第二項（確定申告）の規定による申告書（恒久的施設を有する外国法人が国税通則法第百十七条第二項（納税管理人）の規定による納税管理人の届出をしないで恒久的施設を有しないこととなる場合又は恒久的施設を有しない外国法人が第百三十八条第一項第四号（国内源泉所得）に規定する事業で国内において行うものを廃止する場合において提出すべきものを除く。）の提出期限について準用する。 art-144-8/par-1 · https://japanlaw.org/en/corporation-tax-act/art-144-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-8/par-1 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. machine translation, not official --- ## Cites - art-144-8/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-144-8/par-1: 第百三十八条第一項第四号 → 法人税法 第百三十八条第一項第四号 (Article 138, paragraph (1), item (iv)), art-138/par-1/item-4 — https://japanlaw.org/en/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4 - art-144-8/par-1: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2 - art-144-8/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-144-8/par-1: 第七十五条の二 → 法人税法 第七十五条の二 (Article 75-2), art-75-2 — https://japanlaw.org/en/corporation-tax-act/art-75-2 · https://japanlaw.org/l/340AC0000000034/art-75-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 法人税法 第百四十四条の三第六項（中間申告） — https://japanlaw.org/en/corporation-tax-act/art-144-3/par-6 · https://japanlaw.org/l/340AC0000000034/art-144-3/par-6 - 法人税法 第百四十四条の七第一項（確定申告書の提出期限の延長） — https://japanlaw.org/en/corporation-tax-act/art-144-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-7/par-1 - 法人税法 附則第二十八条第二項（外国法人の確定申告書の提出期限の延長の特例に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4291-4/art-28/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4291-4/art-28/par-2 - 法人税法 附則第二十一条第二項（外国法人に係る恒久的施設の定義に関する経過措置） — https://japanlaw.org/en/corporation-tax-act/suppl-4301-7/art-21/par-2 · https://japanlaw.org/l/340AC0000000034/suppl-4301-7/art-21/par-2 - 租税特別措置法 第六十六条の三第一項（確定申告書の提出期限の延長の特例に係る利子税の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-66-3/par-1 · https://japanlaw.org/l/332AC0000000026/art-66-3/par-1 - 租税特別措置法 第九十三条第一項第二号（利子税の割合の特例） — https://japanlaw.org/en/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 法人税法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340AC0000000034/20261001_508AC0000000012), retrieved 2026-10-08 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Corporation Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3115/tb), retrieved 2026-10-08 - claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T111236-059, translated 2026-10-08 - This site's parser, version 165 — 法人税法 — structure, counts, cross-references and defined terms, computed 2026-10-08