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

(連結子法人の個別帰属額等の届出)
第八十一条の二十五  連結子法人は、各連結事業年度に係る第八十一条の二十二第一項（連結確定申告）の規定による申告書の提出期限までに、当該連結事業年度に係る第八十一条の十八第一項（連結法人税の個別帰属額の計算）の規定により計算される法人税の負担額として支出すべき金額又は法人税の減少額として収入すべき金額、その計算の基礎その他財務省令で定める事項（次項において「個別帰属額等」という。）を記載した書類に当該連結事業年度の貸借対照表、損益計算書その他の財務省令で定める書類を添付し、これを当該連結子法人の本店又は主たる事務所の所在地の所轄税務署長に提出しなければならない。

Notification of Individually Attributed Amounts of a Consolidated Subsidiary Corporation
Article 81-25  A consolidated subsidiary corporation must, by the due date for filing a return under Article 81-22, paragraph (1) (Consolidated Final Returns) for each consolidated business year, submit a document that states the payable amount of corporation tax or the receivable amount of the decrease in the corporation tax for the consolidated business year, which is calculated pursuant to the provisions of Article 81-18, paragraph (1) (Calculation of Individually Attributed Amount of Consolidated Corporation Tax), the basis of the calculation thereof, and any other matters as specified by Ordinance of the Ministry of Finance (referred to as the "individually attributed amount, etc." in the following paragraph), together with a balance sheet, a profit and loss statement, and other documents as specified by Ordinance of the Ministry of Finance for the consolidated business year, to the competent district director with jurisdiction over the location of the consolidated subsidiary corporation's head office or principal office.