第七十二条の五（恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例に係る公示の方法等）
Article 72-5Method of Public Notice, etc. Pertaining to the Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment
Public notice under Article 180, paragraph (5) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act is to be made by publishing the matters set forth in the items of the following paragraph in the Official Gazette.
The matters specified by Ministry of Finance Order as prescribed in Article 180, paragraph (5) of the Act are as follows:
法第百八十条第五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 of the person who made a notification or received a notice as prescribed in Article 180, paragraph (5) of the Act;
法第百八十条第五項に規定する届出をした者又は通知を受けた者の名称
the name and location of the office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order and the names of the representative and any other responsible persons thereof;
前号に規定する者の令第三百五条第一項第二号（外国法人が課税の特例の適用を受けるための手続等）に規定する納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名
the validity period set forth in Article 180, paragraph (6), item (i) of the Act.
法第百八十条第六項第一号の有効期限