Refund by Return Article 191 With regard to matters for the application of the provisions of Part II, Chapter I, Section 3, Subsection 4 (Refund of a Domestic Corporation's Corporation Tax on Income in Each Business Year) of the Act which are applied mutatis mutandis pursuant to Article 145 (Mutatis Mutandis Application to Foreign Corporations) of the Act, the provisions of Chapter I, Section 3 of the preceding Part (Refund of a Domestic Corporation's Corporation Tax on Income in Each Business Year) apply mutatis mutandis.
