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Article 22Matters to Be Stated in a Written Application for Approval of a Special Method of Valuation
第二十二条（特別な評価の方法の承認申請書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 99-2, paragraph (2) (Special Methods of Valuing Inventory) of the Order are the name and domicile (or residence, if there is no domicile in Japan; the same applies hereinafter in this Subsection and Subsection 2) of the person who submits the written application prescribed in that paragraph, and any other matters for reference.
令第九十九条の二第二項（棚卸資産の特別な評価の方法）に規定する財務省令で定める事項は、同項に規定する申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所。以下この款及び第二款において同じ。）その他参考となるべき事項とする。
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