①The 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.

②A 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.

③The 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.

④The 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.

①When the head of an administrative organ, local government agency, or incorporated administrative agency, etc. (hereinafter collectively referred to as the "head of an administrative organ, etc." in this Chapter) requests that other heads of administrative organs, etc. provide Specific Corporate Information (information related to the Corporation Number Holder and that can be searched through the corporate number; the same applies in Article 42 of this Act), the head is to do it by notifying said other heads of administrative organs, etc. of said corporate number.

②The head of an administrative organ, etc. may request the Commissioner of the National Tax Agency for the provision of information, with regard to the trade name or name, the location of the head office or principal office, and the Corporation Number of the Corporation Number Holder.

①If the Commissioner of the National Tax Agency finds it necessary to designate a corporate number pursuant to the provisions of Article 39, paragraph (1) of this Act, the Commissioner may request that the Minister of Justice provide the Company, etc. Number (limited to numbers recorded in the registry created at the registry office with jurisdiction over the location of the head office or principal office of a corporation that has registered its incorporation pursuant to the provisions of the Companies Act and other laws and regulations) under Article 7 of the Commercial Registration Act (Act No. 125 of 1963) (including cases applied mutatis mutandis in other laws and regulations) and other information recorded in said registry.

②In addition to what is provided for in the preceding paragraph, if the Commissioner of the National Tax Agency finds it necessary to designate or notify the corporate number pursuant to the provisions of Article 39, paragraph (1) or (2) of this Act or to make the publication under the provisions of Article 39, paragraph (4), the Commissioner may request that a public agency provide the trade name or name, the location of the head office or principal office and other necessary materials of the Corporation Number Holder.

With regard the specific corporation information held, the head of an administrative organ, etc. must, to the extent necessary to accomplish the purpose of use, endeavor to make it correspond to facts, of the past or present.