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Article 30Matters to Be Stated in Written Application for Approval of Special Provisions on the Deadline for Filing Returns by Corporations Equivalent to the National Government or Local Governments, etc.

第三十条(国又は地方公共団体に準ずる法人の申告期限の特例の承認申請書の記載事項等)

The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (5) of the Order are the following:

令第七十六条第五項に規定する財務省令で定める事項は、次に掲げる事項とする。

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

申請者の名称、納税地及び法人番号(法人番号を有しない者にあつては、名称及び納税地)

the first day and last day of the taxable period;

課税期間の初日及び末日

the content of the business carried on by the applicant;

申請者の行う事業の内容

the taxable sales in the base period for the taxable period that includes the date of application, or the taxable sales in the specified period for that taxable period;

申請日の属する課税期間の基準期間における課税売上高又は当該課税期間の特定期間における課税売上高

any other matters for reference.

その他参考となるべき事項

The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (10) of the Order are the following:

令第七十六条第十項に規定する財務省令で定める事項は、次に掲げる事項とする。

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);

届出者の名称、納税地及び法人番号(法人番号を有しない者にあつては、名称及び納税地)

the period for which the approval under Article 76, paragraph (2), item (iv) of the Order was received;

令第七十六条第二項第四号の承認を受けた期間

the date on which the approval under Article 76, paragraph (1) and paragraph (2), item (iv) of the Order was received;

令第七十六条第一項及び第二項第四号の承認を受けた年月日

any other matters for reference.

その他参考となるべき事項

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