第四十五条(特別農業所得者の申請書に記載すべき事項)
Article 45Matters to Be Stated in a Written Application of a Special Farming Income Earner
The matters specified by Ministry of Finance Order as prescribed in Article 110, paragraph (2) (Application for Acknowledgment as a Special Farming Income Earner) of the Act are to be the following:
法第百十条第二項(特別農業所得者の申請)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 of the person who submits the written application prescribed in Article 110, paragraph (2) of the Act (where the person has no domicile in Japan, the residence), and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百十条第二項に規定する申請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 estimated amount of gross income for the year, the estimated amount of agricultural income prescribed in Article 2, paragraph (1), item (xxxv) (Definitions) of the Act for the year, and the estimated amount of the portion of that estimated amount of agricultural income that arises on or after September 1 of the year;
その年分の総所得金額の見積額、その年中の法第二条第一項第三十五号(定義)に規定する農業所得の金額の見積額及び当該農業所得の金額の見積額のうちその年九月一日以後に生ずる部分の金額の見積額
any other matters for reference.
その他参考となるべき事項