A Resident or Nonresident who, in Japan, has newly commenced a business that produces real property income, business income, or timber income (hereinafter in this Article referred to as a "business that produces business income, etc."), or has established, relocated, or abolished an office, place of business, or other similar facility pertaining to that business that produces business income, etc. (hereinafter in this Article referred to as an "office or similar place"), must, pursuant to Article 229 (Business Commencement Report) of the Act, submit a written notification stating the following matters to the competent district director with jurisdiction over the place for tax payment.
居住者又は非居住者は、国内において新たに不動産所得、事業所得又は山林所得を生ずべき事業（以下この条において「事業所得等を生ずべき事業」という。）を開始し、又はその事業所得等を生ずべき事業に係る事務所、事業所その他これらに準ずるもの（以下この条において「事務所等」という。）を設け、若しくはその事務所等を移転し、若しくは廃止した場合には、法第二百二十九条（開業等の届出）の規定により、次に掲げる事項を記載した届出書を、納税地の所轄税務署長に提出しなければならない。
the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the written notification (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;
その届出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
a statement to the effect that the person has newly commenced a business that produces business income, etc. in Japan, or has established, relocated, or abolished an office or similar place pertaining to that business, and the date of that commencement, or of that establishment, relocation, or abolition of the office or similar place;
国内において新たに事業所得等を生ずべき事業を開始し、又はその事業所得等を生ずべき事業に係る事務所等を設け、若しくはその事務所等を移転し、若しくは廃止した旨及びその開始し、又はその事務所等を設け、若しくはその事務所等を移転し、若しくは廃止した年月日
where the person has newly commenced a business that produces business income, etc. in Japan, an outline of that business;
国内において新たに事業所得等を生ずべき事業を開始した場合にはその事業所得等を生ずべき事業の概要
the location of the office or similar place (where the office or similar place has been relocated, the location of the office or similar place after the relocation);
その事務所等の所在地（事務所等を移転した場合には、その移転後の事務所等の所在地）
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
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)
office or similar placemachine translation
「事務所等」
In Article 98, an office, place of business or similar place of a business that produces real property income (不動産所得), business income (事業所得) or timber income (山林所得), whose opening, moving or closing must be notified to the district tax office director.
Short name set inArticle 98, paragraph (1)· applies only in this article
business that produces business income, etc.machine translation
「事業所得等を生ずべき事業」
In Article 98, a business that produces real property income (不動産所得), business income (事業所得) or timber income (山林所得).
Short name set inArticle 98, paragraph (1)· applies only in this article
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.