Article 23-5Matters to Be Stated in the Written Application to the Effect That the Special Provisions for Cases Where Filing Returns by Means of an Electronic Data Processing System Is Difficult Will Apply, etc.

二the day on which circumstances arose that make it difficult to use an electronic data processing system due to a failure of a telecommunications line, a disaster, or another reason;

三any other matters for reference.

一the applicant's title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);

二the day on which the approval under Article 46-3, paragraph (1) of the Act was obtained or the day on which that approval is deemed to have been given;

三the reason for seeking to cease the application of Article 46-3, paragraph (1) of the Act;

四any other matters for reference.