Article 11Matters to Be Stated in the Written Notification to the Effect That a Business Operator Will Not Be Subject to the Provisions on Exemption from Tax Liability for Small-Scale Business Operators, etc.

一the notifier's name or title (including the name of the representative; the same applies hereinafter in this Chapter), place for tax payment (if the place for tax payment differs from the address, etc. (meaning the address or residence, or the location of the head office or principal office; the same applies hereinafter in this Chapter), the place for tax payment and the address, etc.; the same applies hereinafter in this item), and individual number (meaning the individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);

二the content of the business carried on by the notifier;

三the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;

四taxable sales in the base period for the following taxable period prescribed in the preceding item (meaning taxable sales in the base period prescribed in Article 9, paragraph (1) of the Act; the same applies hereinafter in this Article);

五any other matters for reference.

一the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);

二the date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;

三the date following the last day of the taxable period prescribed in Article 9, paragraph (8) of the Act;

四taxable sales in the base period for the taxable period to which the day prescribed in the preceding item belongs;

五any other matters for reference.

一the notifier's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);

二the date on which the business was discontinued;

三any other matters for reference.

一a business operator seeking approval under Article 20-2, paragraph (1) of the Order: the following matters:

イthe applicant's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);

ロthe content of the business carried on by the applicant;

ハtaxable sales in the base period for the taxable period to which the applicant seeks to have the provisions of Article 9, paragraph (4) of the Act apply;

ニany other matters for reference;

二a business operator seeking approval under Article 20-2, paragraph (2) of the Order: the following matters:

イthe applicant's name or title, place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);

ロthe date of the first day of the following taxable period prescribed in Article 9, paragraph (4) of the Act;

ハtaxable sales in the base period for the taxable period to which the applicant seeks to cease to have the provisions of Article 9, paragraph (4) of the Act apply;

ニany other matters for reference.