# 法人税法 / Corporation Tax Act — 第百四十四条の七 (Article 144-7)
- 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: 第百四十四条の七 (Article 144-7)（確定申告書の提出期限の延長） — address `art-144-7`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-144-7
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-144-7
- 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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### 第百四十四条の七（確定申告書の提出期限の延長） — Extension of the Due Date for Filing a Tax Return
caption: machine translation, not official
art-144-7 · https://japanlaw.org/ja/corporation-tax-act/art-144-7 · https://japanlaw.org/l/340AC0000000034/art-144-7
**第一項** 第七十五条（確定申告書の提出期限の延長）の規定は、外国法人が、災害その他やむを得ない理由（次条において準用する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）の規定の適用を受けることができる理由を除く。）により決算が確定しないため、前条第一項又は第二項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。）を前条第一項又は第二項に規定する提出期限までに提出することができないと認められる場合について準用する。
art-144-7/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-144-7/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-7/par-1
The provisions of Article 75 (Extension of the Due Date for Filing a Tax Return) apply mutatis mutandis in the case where it is found that a foreign corporation is unable to file a return under paragraph (1) or paragraph (2) of the preceding Article (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) by the due date prescribed in paragraph (1) or paragraph (2) of the preceding Article because its accounts are not settled due to a disaster or any other unavoidable reason (excluding a reason for which it may receive the application of the provisions of Article 75-2, paragraph (1) (Special Provisions on Extension of the Due Date for Filing a Tax Return) as applied mutatis mutandis pursuant to the following Article).
machine translation, not official
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## Cites
- art-144-7/par-1: 第七十五条 → 法人税法 第七十五条 (Article 75), art-75 — https://japanlaw.org/ja/corporation-tax-act/art-75 · https://japanlaw.org/l/340AC0000000034/art-75
- art-144-7/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/ja/corporation-tax-act/art-144-6/par-2 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-2
- art-144-7/par-1: 次条 → 法人税法 第百四十四条の八 (Article 144-8), art-144-8 — https://japanlaw.org/ja/corporation-tax-act/art-144-8 · https://japanlaw.org/l/340AC0000000034/art-144-8
- art-144-7/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/ja/corporation-tax-act/art-138/par-1/item-4 · https://japanlaw.org/l/340AC0000000034/art-138/par-1/item-4
- art-144-7/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/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-144-7/par-1: 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/ja/corporation-tax-act/art-75-2/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-1
- art-144-7/par-1: 前条第一項 → 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/ja/corporation-tax-act/art-144-6/par-1 · https://japanlaw.org/l/340AC0000000034/art-144-6/par-1
## Cited by
2 provisions cite this one. No official source publishes this direction.
- 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/ja/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 第九十三条第一項第二号（利子税の割合の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-93/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-93/par-1/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-20261008T111236-059, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch corporation-tax-act-20261008T121854-004, 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