Article 148Notification of Establishment of a Domestic Ordinary Corporation, etc.
第百四十八条（内国普通法人等の設立の届出）
An ordinary corporation or cooperative, etc. which is a newly established domestic corporation must, within two months on or after the date of its establishment, submit a report stating the following matters, attached with a copy of its articles of incorporation and other documents specified by Ministry of Finance Order, to the competent district director with jurisdiction over the place for tax payment:
its place for tax payment;
その納税地
the purpose of its business; and
その事業の目的
the date of its establishment.
その設立の日
With regard to the application of the provisions of the preceding paragraph to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the term "cooperative, etc." in that paragraph is deemed to be replaced with "cooperative, etc. (in the case where there are two or more trustees of a trust subject to corporate taxation, excluding trustees other than the trustee presiding over the trust affairs of the trust subject to corporate taxation (hereinafter referred to as the 'presiding trustee' in this paragraph))", and the phrase "the following matters" with "the following matters and the name of the trust subject to corporate taxation (in the case where there are two or more trustees of the trust subject to corporate taxation, including the names of the trustees other than the presiding trustee and their place for tax payment, or the location of their head office or principal office, or their domicile or residence)".