Article 59 · Submission of Statements第五十九条（調書の提出）
- ChangedArticle 59, paragraph (5)
With regard to the reports prescribed in the items of paragraph (1), paragraph (2) or paragraph (3) (referred to simply as "reports" in this Article), for those reports for which the number calculated as provided by Ministry of Finance Order as the number of those reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year in which the deadline for filing those reports falls is
10030 or more, the person required to submit those reports must, notwithstanding paragraphs (1) through (3), provide the particulars prescribed in those provisions that are to be stated in those reports (referred to as "required particulars" in this Article) to the competent district director prescribed in those provisions by any of the following methods:第一項各号、第二項又は第三項に定める調書（以下この条において単に「調書」という。）のうち、当該調書の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書の枚数として財務省令で定めるところにより算出した数が
百三十以上であるものについては、当該調書を提出すべき者は、第一項から第三項までの規定にかかわらず、当該調書に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する所轄税務署長に提供しなければならない。