Article 78Written Application for Approval of Special Provisions on the Due Date for Payment
第七十八条（納期の特例に関する承認の申請書）
The matters specified by Ministry of Finance Order as prescribed in Article 217, paragraph (1) (Application for Approval of Special Provisions on the Due Date for Payment and Related Matters) of the Act are the following matters:
法第二百十七条第一項（納期の特例に関する承認の申請等）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 or residence, or the name, the location of the head office or principal office, and the corporate number, of the person who submits the written application prescribed in Article 217, paragraph (1) of the Act;
法第二百十七条第一項に規定する申請書を提出する者の氏名及び住所若しくは居所又は名称、本店若しくは主たる事務所の所在地及び法人番号
Changes on (Ministry of Finance Order No. 12 of 2023)
for the office, etc. prescribed in Article 216 (Special Provisions on the Due Date for Payment of Income Taxes Subject to Withholding) of the Act for which approval under that Article is sought, the number of persons receiving payment of salary or other wage in each month of the most recent six months and the amount of that salary or other wage, and, if there are persons employed temporarily, a breakdown of these for those persons;
if there is currently an arrear of national tax, or there has recently been a fact of significant delay in payment, and it is due to unavoidable grounds, those grounds;
現に国税の滞納があり、又は最近において著しい納付遅延の事実がある場合において、それがやむを得ない事由によるものであるときは、その事由
Removed on (Ministry of Finance Order No. 12 of 2023)
whether or not the person has received a notice of rescission under Article 217, paragraph (4) of the Act within one year on or before the day on which the written application set forth in item (i) was submitted;
第一号の申請書を提出した日以前一年以内において法第二百十七条第四項の規定による取消しの通知を受けたことの有無
Moves to item (iv) on (Ministry of Finance Order No. 12 of 2023)
any other matters for reference.
その他参考となるべき事項
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
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)
salary or other wagemachine translation
「給与等」
Pay, compensation, wages, annual allowances (歳費), bonuses and salary of a similar nature, as Article 28, paragraph (1) of the Income Tax Act describes them.
Short name set inArticle 73, paragraph (2), item (iii), (a)· applies only in this part