Article 306Procedures Required When a Foreign Corporation No Longer Satisfies the Requirements under the Special Provisions on Taxation

①A corporation that has obtained a certificate set forth in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act must, in the case prescribed in Article 180, paragraph (2) of the Act, attach the certificate to a written notice stating the following matters, submit these to the competent district director with jurisdiction over the place for tax payment concerning corporation tax of the corporation, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay:

②The corporation prescribed in the preceding paragraph must, where there has been any change to the matters listed in paragraph (1), item (i) or (ii) of the preceding Article that are stated in the written application set forth in that paragraph pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director set forth in the preceding paragraph without delay.