Article 11-5Matters to Be Stated in the Written Notification to the Effect That a Person Is One That Should Be Designated as a Specified Platform Operator, etc.

一the notifier's name or title (limited, for a foreign business operator, to that written in Japanese and English; the same applies hereinafter in this Article), place for tax payment (if the place for tax payment differs from the address, etc., the place for tax payment and the address, etc. (limited, for a foreign business operator, to that written in Japanese and English); the same applies hereinafter in this item), and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the name of the digital platform that it provides (meaning the digital platform prescribed in Article 15-2, paragraph (1) of the Act; the same applies hereinafter in this Article);

三the following matters in accordance with the categories of persons set out below:

イa platform operator prescribed in Article 15-2, paragraph (1) of the Act for which the total amount prescribed in paragraph (2) of that Article has come to exceed 5 billion yen: the first day and last day of its taxable period and that total amount;

ロa merging corporation, etc. prescribed in Article 29, paragraph (1) of the Order that has come to be subject to the application of that paragraph: the date of the merger, company split or taking over by transfer, and the name or title of the specified platform operator prescribed in Article 15-2, paragraph (1) of the Act that had it succeed to the business or transferred the business to it;

四any other matters for reference.

一the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the details of the change;

三any other matters for reference.

一the applicant's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the name of the digital platform that it provides;

三the first day and last day of each taxable period that falls under the case where the total amount prescribed in Article 15-2, paragraph (7) of the Act is 5 billion yen or less;

四any other matters for reference.

一the notifier's name or title, place for tax payment, and corporate number (for a person who does not have a corporate number, the name or title and place for tax payment);

二the date on which the business relating to that digital platform was discontinued;

三the name of the digital platform referred to in the preceding item;

四any other matters for reference.

一the total of the amounts of consideration prescribed in Article 15-2, paragraph (2) of the Act for the supply of telecommunications services to which paragraph (1) of that Article applies in its taxable period, and the details thereof;

二any other matters for reference.