A Resident conducting business that is meant to generate real property income, business income, or timber income during the year, or a Nonresident conducting such business in connection with the domestic source income specified in the items of Article 164, paragraph (1) (Method of Taxation for Nonresidents), whose gross revenues constituting such income in that year (or, for a Nonresident, whose gross revenues constituting domestic source income as prescribed in Article 161, paragraph (1) (Domestic Source Income)) total in excess of 30 million yen, must submit, pursuant to Ministry of Finance Order, a report on gross revenue indicating the total income and giving any other information to which reference should be made to the district director by March 15 of the following year, unless the person files a Tax Return for that year's income taxes.