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Article 78Designation of Corporations Having a Head Office or Principal Office in a Foreign Country Listed in Appended Table 3 of the Act

第七十八条(法別表第三に掲げる外国に本店又は主たる事務所を有する法人の指定)

A corporation that has its head office or principal office in a foreign country and that resembles any of the corporations listed in the table in item (i) of Appended Table 3 of the Act must, when it intends to conduct business in Japan, submit to the Minister of Finance a written notification stating an outline of the business to be conducted in Japan and other matters specified by Ministry of Finance Order, attaching its articles of incorporation, articles of endowment, or other documents equivalent thereto.

外国に本店又は主たる事務所を有する法人で法別表第三第一号の表に掲げる法人のうちいずれかのものに類似するものは、国内において事業を行おうとするときは、国内において行う事業の概要その他財務省令で定める事項を記載した届出書に、定款、寄附行為その他これらに準ずるものを添付し、これを財務大臣に提出しなければならない。

Where a written notification under the preceding paragraph is submitted, if the Minister of Finance finds that the corporation that submitted that written notification is equivalent to any of the corporations listed in the table in item (i) of Appended Table 3 of the Act, the Minister is to make the designation under item (ii) of Appended Table 3 of the Act.

財務大臣は、前項の規定による届出書の提出があつた場合において、当該届出書を提出した法人が法別表第三第一号の表に掲げる法人のいずれかに準ずると認めるときは、法別表第三第二号の指定をするものとする。

When the Minister of Finance has made the designation under the preceding paragraph, the Minister gives public notice of it.

財務大臣は、前項の指定をしたときは、これを告示する。

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