①If a public interest corporation, etc. or an association or foundation without juridical personality that is a domestic corporation has newly commenced a profit-making business, it must, within two months on or after the day on which it commenced the business, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time of the commencement and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.

②If a public service corporation has come to fall under the category of a public interest corporation, etc. conducting a profit-making business, it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet pertaining to the profit-making business as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.

③If a public service corporation, or a public interest corporation, etc. not conducting a profit-making business, has come to fall under the category of an ordinary corporation or a cooperative, etc., it must, within two months on or after the day on which it came to fall under that category, submit a report stating the following matters, with a balance sheet as of the time it came to fall under that category and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.

④If a foreign corporation (limited to an association or foundation without juridical personality; hereinafter the same applies in this paragraph and the following paragraph) has come to have, out of the domestic source income specified in the items of Article 141 (Tax Base) according to the category of foreign corporation listed in those items, income arising from a profit-making business (hereinafter referred to as "specified domestic source income" in this paragraph and the following paragraph), it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment; provided, however, that it is not required to submit the report if, pursuant to the provisions of a tax treaty, etc. (meaning the provisions of a tax treaty, etc. prescribed in the proviso to Article 149, paragraph (1) (Notification of Becoming a Foreign Ordinary Corporation); the same applies in the following paragraph), corporation tax is not to be imposed on the whole of the amount of income pertaining to the specified domestic source income of the foreign corporation.

⑤If a foreign corporation that has been relieved of the requirement to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have specified domestic source income other than the specified domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., it must, within two months on or after the day on which it came to have that income, submit a report stating matters equivalent to the matters listed in the items of paragraph (1), with a balance sheet pertaining to the profit-making business as of the time it came to have that income and other documents specified by Ministry of Finance Order attached, to the competent district director with jurisdiction over the place for tax payment.