Article 103Matters to Be Stated in a Report of Gross Revenues Constituting Business Income, etc.
第百三条（事業所得等に係る総収入金額報告書の記載事項）
A Resident or Nonresident prescribed in Article 233 (Submission of Reports on Gross Revenues Constituting Business Income) of the Act who is subject to the provisions of that Article must, pursuant to that Article, submit a report of gross revenues stating the matters set forth in the following items to the competent district director with jurisdiction over the place for tax payment by March 15 of the following year.
the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the report of gross revenues (for a person who has no individual number, the name and domicile (residence, in the case where the person has no domicile in Japan)), and, where the place of domicile (place of residence, in the case where the person has no domicile in Japan) differs from the place for tax payment, the place for tax payment;
当該総収入金額報告書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所））並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the total amount of the gross revenues pertaining to real property income, business income, or timber income for that year (for a Nonresident, limited to the gross revenues pertaining to domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income) of the Act) and the breakdown of that total amount by income;
その年中の不動産所得、事業所得又は山林所得に係る総収入金額（非居住者にあつては、法第百六十一条第一項（国内源泉所得）に規定する国内源泉所得に係る総収入金額に限る。）の合計額及び当該合計額の所得ごとの内訳
the location of the assets or business that give rise to real property income, business income, or timber income, or the place where such income arises;
不動産所得、事業所得又は山林所得の基因となる資産若しくは事業の所在地又はこれらの所得の生ずる場所
any other matters for reference.
その他参考となるべき事項
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, 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.