The Commissioner of the National Tax Agency, pursuant to the provisions of Cabinet Orders, is to designate a Corporation Number to a corporation, etc. (meaning national government organs, local governments, and corporations that have registered their incorporation pursuant to the provisions of the Companies Act (Act No. 86 of 2005) and other laws and regulations and corporations other than said corporations or unincorporated association or foundation for which a representative or an administrator has been designated (hereinafter referred to as "Unincorporated Association, etc." in this Article) and that are required to submit notification pursuant to the provisions of Article 230 of the Income Tax Act, Articles 148, 149, or 150 of the Corporation Tax Act (Act No. 34 of 1965), or Article 57 of the Consumption Tax Act (Act No. 108 of 1988)) and to notify said corporation, etc. of the Corporation Number.
国税庁長官は、政令で定めるところにより、法人等（国の機関、地方公共団体及び会社法（平成十七年法律第八十六号）その他の法令の規定により設立の登記をした法人並びにこれらの法人以外の法人又は法人でない社団若しくは財団で代表者若しくは管理人の定めがあるもの（以下この条において「人格のない社団等」という。）であって、所得税法第二百三十条、法人税法（昭和四十年法律第三十四号）第百四十八条、第百四十九条若しくは第百五十条又は消費税法（昭和六十三年法律第百八号）第五十七条の規定により届出書を提出することとされているものをいう。以下この項及び次項において同じ。）に対して、法人番号を指定し、これを当該法人等に通知するものとする。
A corporation other than corporations, etc. or an unincorporated association, etc. that are specified by Cabinet Orders may, pursuant to the provisions of Cabinet Orders, notify the Commissioner of the National Tax Agency of the trade name or name and the location of the head office or principal office and other information of said person specified by Ordinance of the Ministry of Finance and have a Corporation Number designated.
The person that made the notification under the preceding paragraph, if there are any changes to the information pertaining to the notification (including cases where there are changes to the information pertaining to the notification under the provisions of this paragraph) must, pursuant to the provisions of Cabinet Orders, notify the Commissioner of the National Tax Agency of the information that has changed.
前項の規定による届出をした者は、その届出に係る事項に変更があったとき（この項の規定による届出に係る事項に変更があった場合を含む。）は、政令で定めるところにより、当該変更があった事項を国税庁長官に届け出なければならない。
The Commissioner of the National Tax Agency must, pursuant to the provisions of Cabinet Orders, make public the trade name or name, the location of the head office or principal office, and the Corporation Number of a person that has been designated a Corporation Number (hereinafter referred to as a "Corporation Number Holder") pursuant to the provisions of paragraphs (1) and (2); provided, however, that with regard to Unincorporated Associations, etc., the Commissioner of the National Tax Agency must in advance obtain the consent of its representative or administrator.