# 法人税法 / Corporation Tax Act — 第七十一条の二 (Article 71-2)

- 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: 第七十一条の二 (Article 71-2)（中間申告書の提出を要しない場合） — address `art-71-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-71-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-71-2
- 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.

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### 第七十一条の二（中間申告書の提出を要しない場合） — Cases Where an Interim Return Is Not Required to Be Filed
<sup>caption: machine translation, not official</sup>
<sup>art-71-2 · https://japanlaw.org/en/corporation-tax-act/art-71-2 · https://japanlaw.org/l/340AC0000000034/art-71-2</sup>

      **第一項**  国税通則法第十一条（災害等による期限の延長）の規定による申告に関する期限の延長により、内国法人である普通法人の中間申告書の提出期限と当該中間申告書に係る事業年度の第七十四条第一項（確定申告）の規定による申告書の提出期限とが同一の日となる場合は、前条第一項本文の規定にかかわらず、当該中間申告書を提出することを要しない。
      <sup>art-71-2/par-1 · https://japanlaw.org/en/corporation-tax-act/art-71-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-71-2/par-1</sup>
      In the case where, as a result of an extension of the due date relating to returns 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 due date for filing an interim return of an ordinary corporation which is a domestic corporation and the due date for filing a return under Article 74, paragraph (1) (Final Returns) for the business year to which the interim return pertains fall on the same day, the ordinary corporation is not required to file the interim return, notwithstanding the provisions of the main clause of paragraph (1) of the preceding Article.
      <sup>machine translation, not official</sup>

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## Cites
- art-71-2/par-1: 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-71-2/par-1: 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-71-2/par-1: 前条第一項 → 法人税法 第七十一条第一項 (Article 71, paragraph (1)), art-71/par-1 — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1

## Cited by

3 provisions cite this one. No official source publishes this direction.

- 法人税法 第七十一条第一項（中間申告） — https://japanlaw.org/en/corporation-tax-act/art-71/par-1 · https://japanlaw.org/l/340AC0000000034/art-71/par-1
- 法人税法 第七十二条第一項（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-72/par-1 · https://japanlaw.org/l/340AC0000000034/art-72/par-1
- 法人税法 第七十二条第五項第二号（仮決算をした場合の中間申告書の記載事項等） — https://japanlaw.org/en/corporation-tax-act/art-72/par-5/item-2 · https://japanlaw.org/l/340AC0000000034/art-72/par-5/item-2

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## 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-20261008T111236-033, 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