# 法人税法 / Corporation Tax Act — 第八十二条の二十四 (Article 82-24) - 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: 第八十二条の二十四 (Article 82-24)（電子情報処理組織による申告が困難である場合の特例） — address `art-82-24` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/en/corporation-tax-act/art-82-24 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-82-24 - 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. --- ### 第八十二条の二十四（電子情報処理組織による申告が困難である場合の特例） — Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult caption: machine translation, not official art-82-24 · https://japanlaw.org/en/corporation-tax-act/art-82-24 · https://japanlaw.org/l/340AC0000000034/art-82-24 **第一項** 前条第一項の内国法人が、電気通信回線の故障、災害その他の理由により同項に規定する電子情報処理組織を使用することが困難であると認められる場合で、かつ、同項の規定を適用しないで納税申告書を提出することができると認められる場合において、同項の規定を適用しないで納税申告書を提出することについて納税地の所轄税務署長の承認を受けたときは、当該税務署長が指定する期間内に行う同項の申告については、同条の規定は、適用しない。 art-82-24/par-1 · https://japanlaw.org/en/corporation-tax-act/art-82-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-1 In the case where it is found that it is difficult for a domestic corporation referred to in paragraph (1) of the preceding Article to use the electronic data processing system prescribed in that paragraph due to a failure of telecommunications lines, a disaster or any other reason, and it is found that the domestic corporation is able to file a tax return without the provisions of that paragraph being applied, when the domestic corporation has obtained approval from the competent district director with jurisdiction over the place for tax payment for filing a tax return without the provisions of that paragraph being applied, the provisions of that Article do not apply to returns referred to in that paragraph that are filed within the period designated by that district director. machine translation, not official **第二項** 第八十二条の八第二項から第五項まで（電子情報処理組織による申告が困難である場合の特例）の規定は前項の承認について、同条第六項から第八項までの規定は前項の規定の適用を受けている内国法人について、それぞれ準用する。この場合において、同条第二項中「同項の規定の」とあるのは「第八十二条の二十四第一項（電子情報処理組織による申告が困難である場合の特例）の規定の」と、「第八十二条の六第一項（国際最低課税額」とあるのは「第八十二条の二十二第一項（国内最低課税額」と、同条第五項中「第一項」とあるのは「第八十二条の二十四第一項」と、同条第六項中「前条第一項」とあるのは「第八十二条の二十三第一項（電子情報処理組織による申告）」と、「第一項の承認」とあるのは「第八十二条の二十四第一項の承認」と、同条第八項中「前条第一項」とあるのは「第八十二条の二十三第一項」と、「つき第一項」とあるのは「つき第八十二条の二十四第一項」と読み替えるものとする。 art-82-24/par-2 · https://japanlaw.org/en/corporation-tax-act/art-82-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-2 The provisions of Article 82-8, paragraphs (2) through (5) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult) apply mutatis mutandis to the approval referred to in the preceding paragraph, and the provisions of paragraphs (6) through (8) of that Article apply mutatis mutandis to a domestic corporation subject to the provisions of the preceding paragraph. In this case, the phrase "subject to the provisions of that paragraph" in paragraph (2) of that Article is deemed to be replaced with "subject to the provisions of Article 82-24, paragraph (1) (Special Provisions for Cases Where Filing of Returns via Electronic Data Processing System Is Difficult)"; the phrase "Article 82-6, paragraph (1) (Final Returns for the International Minimum Tax Amount)" is deemed to be replaced with "Article 82-22, paragraph (1) (Final Returns for the Domestic Minimum Tax Amount)"; the phrase "paragraph (1)" in paragraph (5) of that Article is deemed to be replaced with "Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (6) of that Article is deemed to be replaced with "Article 82-23, paragraph (1) (Filing of Returns via Electronic Data Processing System)"; the phrase "the approval referred to in paragraph (1)" is deemed to be replaced with "the approval referred to in Article 82-24, paragraph (1)"; the phrase "paragraph (1) of the preceding Article" in paragraph (8) of that Article is deemed to be replaced with "Article 82-23, paragraph (1)"; and the phrase "being subject to the provisions of paragraph (1)" is deemed to be replaced with "being subject to the provisions of Article 82-24, paragraph (1)". machine translation, not official --- ## Cites - art-82-24/par-1: 同条 → 法人税法 第八十二条の二十三 (Article 82-23), art-82-23 — https://japanlaw.org/en/corporation-tax-act/art-82-23 · https://japanlaw.org/l/340AC0000000034/art-82-23 - art-82-24/par-1: 前条第一項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1 - art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第二項 (Article 82-8, paragraph (2)), art-82-8/par-2 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-2 - art-82-24/par-2: 第一項 → 法人税法 第八十二条の八第一項 (Article 82-8, paragraph (1)), art-82-8/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-1 - art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第三項 (Article 82-8, paragraph (3)), art-82-8/par-3 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-3 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-3 - art-82-24/par-2: 第八十二条の二十二第一項 → 法人税法 第八十二条の二十二第一項 (Article 82-22, paragraph (1)), art-82-22/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-22/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-22/par-1 - art-82-24/par-2: 前条第一項 → 法人税法 第八十二条の七第一項 (Article 82-7, paragraph (1)), art-82-7/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-1 - art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第五項 (Article 82-8, paragraph (5)), art-82-8/par-5 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-5 - art-82-24/par-2: 第八十二条の八第二項から第五項まで → 法人税法 第八十二条の八第四項 (Article 82-8, paragraph (4)), art-82-8/par-4 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-4 - art-82-24/par-2: 第八十二条の六第一項 → 法人税法 第八十二条の六第一項 (Article 82-6, paragraph (1)), art-82-6/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-6/par-1 - art-82-24/par-2: 第八十二条の二十三第一項 → 法人税法 第八十二条の二十三第一項 (Article 82-23, paragraph (1)), art-82-23/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1 - art-82-24/par-2: 前項 → 法人税法 第八十二条の二十四第一項 (Article 82-24, paragraph (1)), art-82-24/par-1 — https://japanlaw.org/en/corporation-tax-act/art-82-24/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-1 - art-82-24/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第六項 (Article 82-8, paragraph (6)), art-82-8/par-6 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-6 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-6 - art-82-24/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第七項 (Article 82-8, paragraph (7)), art-82-8/par-7 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-7 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-7 - art-82-24/par-2: 同条第六項から第八項まで → 法人税法 第八十二条の八第八項 (Article 82-8, paragraph (8)), art-82-8/par-8 — https://japanlaw.org/en/corporation-tax-act/art-82-8/par-8 · https://japanlaw.org/l/340AC0000000034/art-82-8/par-8 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 法人税法 第八十二条の二十三第一項（電子情報処理組織による申告） — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-1 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-1 - 法人税法 第八十二条の二十四第二項（電子情報処理組織による申告が困難である場合の特例） — https://japanlaw.org/en/corporation-tax-act/art-82-24/par-2 · https://japanlaw.org/l/340AC0000000034/art-82-24/par-2 - 法人税法 第百四十五条の九第一項 — https://japanlaw.org/en/corporation-tax-act/art-145-9/par-1 · https://japanlaw.org/l/340AC0000000034/art-145-9/par-1 --- ## 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-20261008T111236-049, 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