第七十七条（国、地方公共団体等の帳簿の記載事項の特例）
With respect to the application of Article 58 of the Act to the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality, the books referred to in Article 58 of the Act must also record, in addition to the matters prescribed in that Article, the matters specified by Ministry of Finance Order concerning the specified income prescribed in Article 60, paragraph (4) of the Act and the income set out in the items of Article 75, paragraph (1).
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.
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。
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.