Article 17-2Matters to Be Stated in the Written Application for Approval under the Special Provisions on Notification of the Special Provisions on Deduction of Consumption Tax on Purchases for Small and Medium-Sized Business Operators in the Event of a Disaster, etc.
第十七条の二(災害等があつた場合の中小事業者の仕入れに係る消費税額の控除の特例の届出に関する特例の承認申請書の記載事項)
The matters specified by Ministry of Finance Order prescribed in Article 37-2, paragraph (2) of the Act (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) are the matters specified in each of the following items according to the categories set out in those items:
法第三十七条の二第二項(同条第七項において準用する場合を含む。)に規定する財務省令で定める事項は、次の各号に掲げる区分に応じ当該各号に定める事項とする。
a business operator seeking the approval prescribed in Article 37-2, paragraph (1) of the Act, the following matters:
法第三十七条の二第一項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
申請者の氏名又は名称及び納税地(法人番号を有する者にあつては、名称、納税地及び法人番号)
the nature of the business conducted by the applicant and the type of business specified in Article 57, paragraph (5), items (i) through (vi) of the Order;
申請者の行う事業の内容及び令第五十七条第五項第一号から第六号までに掲げる事業の種類
the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (1) of the Act apply;
法第三十七条の二第一項の規定の適用を受けようとする課税期間の初日の年月日
the taxable sales in the base period for the taxable period prescribed in (c);
ハに規定する課税期間の基準期間における課税売上高
the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (1) of the Act occurred and ceased;
法第三十七条の二第一項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
any other matters for reference;
その他参考となるべき事項
a business operator seeking the approval prescribed in Article 37-2, paragraph (6) of the Act, the following matters:
法第三十七条の二第六項の承認を受けようとする事業者 次に掲げる事項
the applicant's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
申請者の氏名又は名称及び納税地(法人番号を有する者にあつては、名称、納税地及び法人番号)
the date of the first day of the taxable period for which the applicant seeks to have Article 37-2, paragraph (6) of the Act apply;
法第三十七条の二第六項の規定の適用を受けようとする課税期間の初日の年月日
the taxable sales in the base period for the taxable period prescribed in (b);
ロに規定する課税期間の基準期間における課税売上高
the dates on which the disaster or other unavoidable cause prescribed in Article 37-2, paragraph (6) of the Act occurred and ceased;
法第三十七条の二第六項に規定する災害その他やむを得ない理由の生じた日及びそのやんだ日の年月日
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
Defined inArticle 17, paragraph (1), item (iv)· applies only in this article and in Article 17-2