Article 42-2-2 · Special Provisions on the Submission of Payment Reports and Related Documents第四十二条の二の二（支払調書等の提出の特例）
- ChangedArticle 42-2-2, paragraph (1)
With regard to the reports and statements prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2) that are to be submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article), where the number calculated as provided by Order of the Ministry of Finance as the number of sheets of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year before the year preceding the year that includes the due date for submitting those statements and similar reports is
10030 or more, the person required to submit those statements and similar reports must, notwithstanding those provisions, provide the matters prescribed in those provisions that are to be stated in those statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods:第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により提出するこれらの規定に規定する報告書及び調書（以下この条において「調書等」という。）のうち、当該調書等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等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、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等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税務署長に提供しなければならない。