第四十条の二（小規模事業者の収入及び費用の帰属時期の特例の適用に関する届出書の記載事項）
Article 40-2Matters to Be Stated in a Written Notification on Application of Special Provisions on Timing of Attribution of Revenue and Expenses of Small Enterprises
The matters specified by Ministry of Finance Order as prescribed in Article 197, paragraph (1) (Procedures, etc. for Receiving Special Provisions on Timing of Attribution of Revenue and Expenses) of the Order are the following matters:
令第百九十七条第一項（収入及び費用の帰属時期の特例を受けるための手続等）に規定する財務省令で定める事項は、次に掲げる事項とする。
The name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 197, paragraph (1) of the Order and, if the place of domicile (or place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
令第百九十七条第一項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
The facts by which the person satisfies the requirements listed in the items of Article 195 (Requirements for Small Enterprises) of the Order;
その者が令第百九十五条各号（小規模事業者の要件）に掲げる要件に該当する事実
As of December 31 of the preceding year prescribed in the items of paragraph (1) of the preceding Article, the amount of accounts receivable, etc. referred to in item (i) of that paragraph and the amounts of allowances and reserves referred to in item (ii) of that paragraph;
Any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order as prescribed in Article 197, paragraph (2) of the Order are the following matters:
令第百九十七条第二項に規定する財務省令で定める事項は、次に掲げる事項とする。
The name and domicile (or residence, if the person has no domicile in Japan) of the person who submits the written notification prescribed in Article 197, paragraph (2) of the Order and, if the place of domicile (or place of residence, if the person has no domicile in Japan) differs from the place for tax payment, that place for tax payment;
令第百九十七条第二項に規定する届出書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
The matters stated in the written notification set forth in the preceding paragraph that are listed in item (iii) of that paragraph;
Any other matters for reference.
その他参考となるべき事項