Article 19Matters to Be Stated in a Written Application for Approval of a Specified Retirement Allowance Mutual Aid Organization, and Other Matters
第十九条(特定退職金共済団体の承認申請書の記載事項等)
The matters specified by Ministry of Finance Order as prescribed in Article 74, paragraph (1) (Approval of a Specified Retirement Allowance Mutual Aid Organization) of the Order are the following matters:
令第七十四条第一項(特定退職金共済団体の承認)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 name, the location of the principal office and the corporate number of the corporation that submits the written application prescribed in Article 74, paragraph (1) of the Order;
令第七十四条第一項に規定する申請書を提出する法人の名称、主たる事務所の所在地及び法人番号
the names of the representative of the corporation referred to in the preceding item and of the person responsible for the retirement allowance mutual aid business conducted by that corporation;
前号の法人の代表者及びその法人の行う退職金共済事業の責任者の氏名
the date on which the corporation intends to commence the retirement allowance mutual aid business referred to in the preceding item;
前号の退職金共済事業を開始しようとする年月日
the number of employers expected, at the time of submitting the written application set forth in item (i), to participate in the retirement allowance mutual aid business set forth in item (ii), and the number of the employees employed by them who are expected to become insured persons as prescribed in Article 73, paragraph (1), item (ii) (Requirements for Specified Retirement Allowance Mutual Aid Organizations) of the Order;
if the corporation set forth in item (i) is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), item (v) of the Order;
第一号の法人が一般社団法人又は一般財団法人である場合には、令第七十三条第二項第五号に掲げる要件に該当することを明らかにする事項
if the written application set forth in item (i) is submitted again after the approval of a specified retirement allowance mutual aid organization was revoked pursuant to Article 75, paragraph (1) (Revocation, etc. of Approval of Specified Retirement Allowance Mutual Aid Organizations) of the Order, the date on which notice of the revocation was received;
if the written application set forth in item (i) is submitted again after the written notification prescribed in Article 75, paragraph (3) of the Order was submitted, the date prescribed in that paragraph;
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 as prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article are as follows:
令第七十四条第六項において準用する同条第一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 particulars set forth in items (i) and (ii) of the preceding paragraph;
a statement to the effect that the corporation wishes to change the retirement allowance mutual aid rules prescribed in Article 74, paragraph (1) of the Order, and the content of the change (where that content relates to the requirements set forth in Article 73, paragraph (1), item (vii) of the Order, the content concerning the particulars set forth in (a) through (c) of that item);
令第七十四条第一項に規定する退職金共済規程を変更したい旨及びその内容(当該内容が令第七十三条第一項第七号に掲げる要件に関するものである場合にあつては、同号イからハまでに掲げる事項についての内容)
the circumstances under which the change in the preceding item is to be made and the date on which it is to be made;
前号の変更をしようとする事情及びその変更をしようとする年月日
if the corporation submitting the written application prescribed in Article 74, paragraph (1) of the Order as applied mutatis mutandis pursuant to paragraph (6) of that Article is a general incorporated association or a general incorporated foundation, particulars clarifying that it falls under the requirements set forth in Article 73, paragraph (2), items (iv) and (v) of the Order;
令第七十四条第六項において準用する同条第一項に規定する申請書を提出する法人が一般社団法人又は一般財団法人である場合には、令第七十三条第二項第四号及び第五号に掲げる要件に該当することを明らかにする事項
any other matters for reference.
その他参考となるべき事項
A specified retirement allowance mutual aid organization must, when changing the particulars set forth in paragraph (1), items (i) and (ii), notify the district director with jurisdiction over the location of its principal office to that effect without delay.
Read this with the articles around it
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 1-5, paragraph (1)
specified retirement allowance mutual aid organizationmachine translation
「特定退職金共済団体」
In Articles 18-4 and 19, a specified retirement allowance mutual aid organization referred to in Article 74, paragraph (5) of the Order for Enforcement of the Income Tax Act: a municipality, chamber of commerce and industry, society of commerce and industry or other body listed in Article 73, paragraph (1) of that Order that runs a retirement allowance mutual aid business and has the district director's (税務署長) approval as meeting the requirements listed there.
Short name set inArticle 18-4, paragraph (1), item (i)· applies only in this article and in Article 19
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.