The matters specified by Ministry of Finance Order as prescribed in Article 131, paragraph (2) (Deferring Payment of Taxes That Are to Be Paid Upon Filing) of the Act are the following:
法第百三十一条第二項(確定申告税額の延納)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, if the person has no domicile in Japan, residence) of the person who submits the tax payment deferment notice prescribed in Article 131, paragraph (1) of the Act and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
法第百三十一条第一項に規定する延納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 amount of income tax for which payment is to be deferred pursuant to Article 131, paragraph (1) of the Act;
法第百三十一条第一項の規定による延納をしようとする所得税の額
any other matters for reference.
その他参考となるべき事項