Article 355Special Provisions on the Submission of Payment Reports and Related Documents
第三百五十五条（支払調書等の提出の特例）
A person who is to submit the statements and similar reports prescribed in Article 228-4, paragraph (3) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act and who wishes to obtain approval under that paragraph must submit a written application stating the person's name and domicile or name, location and corporate number, the district director to whom the person intends to provide the required particulars prescribed in paragraph (1) of that Article for those statements and similar reports, and other matters specified by Ministry of Finance Order, to the competent district director prescribed in paragraph (3) of that Article with jurisdiction over the person.
法第二百二十八条の四第三項（支払調書等の提出の特例）の承認を受けようとする同項に規定する調書等を提出すべき者は、その者の氏名及び住所又は名称、所在地及び法人番号、当該調書等の同条第一項に規定する記載事項を提供しようとする税務署長その他の財務省令で定める事項を記載した申請書を、その者の同条第三項に規定する所轄の税務署長に提出しなければならない。
The competent district director set forth in the preceding paragraph is to, where the written application set forth in that paragraph has been submitted and the district director has decided to approve or not to approve the application, notify the person who made the application to that effect in writing.
Where the written application set forth in paragraph (1) has been submitted, if there has been no notice that the application has been approved or has not been approved by the day on which two months elapse from the day of submission of the written application, the approval is deemed to have been granted on that day.
第一項の申請書の提出があつた場合において、その申請書の提出の日から二月を経過する日までにその申請につき承認をし、又は承認をしないこととした旨の通知がなかつたときは、同日においてその承認があつたものとみなす。
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corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.