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Supplementary Provisions, Article 20Application Procedures, etc. for Approval of Return of Sugars

第二十条（砂糖類の戻入れの承認に係る申請の手続等）

A person who intends to obtain the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act must submit a written application stating the following matters to the Commissioner of the National Tax Agency:

法附則第二十二条第一項の承認を受けようとする者は、次に掲げる事項を記載した申請書を国税庁長官に提出しなければならない。

the name or title and the address or residence of the applicant;

申請者の氏名又は名称及び住所又は居所

the location of the place for which the approval is sought;

承認を受けようとする場所の所在地

any other matters for reference.

その他参考となるべき事項

The Commissioner of the National Tax Agency must notify the applicant in writing of the fact of approval where granting the approval under Article 22, paragraph (1) of the Supplementary Provisions of the Act, and of the fact and the reason where not granting the approval under that paragraph.

国税庁長官は、法附則第二十二条第一項の承認をする場合にはその旨、同項の承認を与えない場合にはその旨及びその理由を書面により申請者に通知しなければならない。

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Supplementary Provisions, Article 20Application Procedures, etc. for Approval of Return of Sugars