(Filing of Returns, Payment and Refunds) Article 145 The provisions of Part II, Chapter I, Section 3 (Filing of Returns, Payment and Refunds of Corporation Tax on Income for Each Business Year of Domestic Corporation) apply mutatis mutandis to the filing of a return, payment, and refund as well as a request for reassessment pursuant to the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes (Requests for Reassessment) with regard to corporation tax on income for each business year of a foreign corporation.
In the case referred to in the preceding paragraph, each term or phrase listed in the middle column of the table below that appears in the provisions listed in the left-hand column of the same table is deemed to be replaced with the corresponding term or phrase listed in the right-hand column of the same table.
