Blue Returns Article 62 With regard to matters concerning the application of the provisions of Part II, Chapter IV (Blue Returns for Domestic Corporations) of the Act as applied mutatis mutandis pursuant to Article 146, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the Act, the provisions of Chapter IV of the preceding Part (Blue Returns for Domestic Corporations) apply mutatis mutandis.In this case, each of the terms listed in the middle column of the following table in the provisions listed in the left-hand column of the same table is deemed to be replaced with the relevant terms listed in the right-hand column of the same table.
