法令翻訳 http://www.japaneselawtranslat...ky=&page=3

(中間申告書の提出がない場合の特例)
第七十三条  中間申告書を提出すべき内国法人である普通法人がその中間申告書をその提出期限までに提出しなかつた場合には、その普通法人については、その提出期限において、税務署長に対し第七十一条第一項各号（前期の実績による中間申告書の記載事項）に掲げる事項を記載した中間申告書の提出があつたものとみなして、この法律の規定を適用する。

Special Provisions on Cases Where an Interim Return is Not Filed
Article 73  In the case where an ordinary corporation, which is a domestic corporation and is to file an interim return, has failed to file an interim return by the due date, it is deemed that the ordinary corporation has filed an interim return containing the matters listed in the items of Article 71, paragraph (1) (Matters to be Entered in Interim Return Based on Performance in the Previous Period) to the district director of the tax office within the due date, and the provisions of this Act apply.