# 法人税法 / Corporation Tax Act — 第七十五条の三 (Article 75-3)
- 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: 第七十五条の三 (Article 75-3)（通算法人の災害等による確定申告書の提出期限の延長） — address `art-75-3`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/corporation-tax-act/art-75-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340AC0000000034/art-75-3
- 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.
---
### 第七十五条の三（通算法人の災害等による確定申告書の提出期限の延長） — Extension of the Due Date for Filing a Final Return Due to a Disaster, etc. of a Group Tax Sharing Corporation
caption: machine translation, not official
art-75-3 · https://japanlaw.org/ja/corporation-tax-act/art-75-3 · https://japanlaw.org/l/340AC0000000034/art-75-3
**第一項** 国税通則法第十一条（災害等による期限の延長）の規定により通算法人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が延長された場合には、政令で定めるところにより、他の通算法人についても、同法第十一条の規定により同項の規定による申告書の提出期限が延長されたものとみなす。
art-75-3/par-1 · https://japanlaw.org/ja/corporation-tax-act/art-75-3/par-1 · https://japanlaw.org/l/340AC0000000034/art-75-3/par-1
In the case where the due date for filing a return under Article 74, paragraph (1) (Final Returns) of a group tax sharing corporation has been extended pursuant to 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 a return under that paragraph is deemed to have been extended pursuant to the provisions of Article 11 of that Act for the other group tax sharing corporations as well, as specified by Cabinet Order.
machine translation, not official
---
## Cites
- art-75-3/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/ja/corporation-tax-act/art-74/par-1 · https://japanlaw.org/l/340AC0000000034/art-74/par-1
- art-75-3/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/ja/national-tax-general-rules-act/art-11 · https://japanlaw.org/l/337AC0000000066/art-11
## Cited by
1 provision cites this one. No official source publishes this direction.
- 法人税法 第七十五条の二第十一項第一号（確定申告書の提出期限の延長の特例） — https://japanlaw.org/ja/corporation-tax-act/art-75-2/par-11/item-1 · https://japanlaw.org/l/340AC0000000034/art-75-2/par-11/item-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-20261008T111236-034, 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