Article 40-14Matters to Be Stated in a Written Notification on Application of Special Provisions on the Calculation Date of the Risk-Weighted Asset Amount
第四十条の十四（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 221-4, paragraph (5) (Interest on Liabilities Corresponding to Net Assets Attributable to Foreign Offices or Similar Establishments) of the Order are the following matters:
令第二百二十一条の四第五項（国外事業所等に帰せられるべき純資産に対応する負債の利子）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 and domicile of the Resident who seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;
令第二百二十一条の四第四項の規定の適用を受けようとする居住者の氏名及び住所
The first year in which the Resident seeks to receive the application of the provisions of Article 221-4, paragraph (4) of the Order;
令第二百二十一条の四第四項の規定の適用を受けようとする最初の年
The certain date prescribed in Article 221-4, paragraph (4) of the Order;
令第二百二十一条の四第四項に規定する一定の日
The reason why it is difficult to calculate, by the deadline for filing a Tax Return prescribed in Article 221-4, paragraph (4) of the Order, the risk-weighted asset amount prescribed in that paragraph;
令第二百二十一条の四第四項に規定する確定申告期限までに同項に規定する危険勘案資産額を計算することが困難である理由
Any other matters for reference.
その他参考となるべき事項
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