Article 28Matters to Be Stated in Written Application for Approval of Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments, etc.

一the applicant's title (including the name of the representative; the same applies hereinafter in this Article and Article 30), place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);

二the first day and last day of the taxable period;

三the content of the business carried on by the applicant;

四any other matters for reference.

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

二with respect to the approval under Article 74, paragraph (1) of the Order, the method of accounting provided for in the laws and regulations or the articles of incorporation, etc. prescribed in that paragraph;

三the date on which the approval was received;

四any other matters for reference.