①An 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:

②With 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)".

①In the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment, or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment has commenced in Japan the business prescribed in Article 138, paragraph (1), item (iv) (Domestic Source Income) or has come to have domestic source income specified in Article 141, item (ii) (Tax Base) other than the consideration listed in item (iv) of that paragraph, the ordinary corporation which is a foreign corporation must, within two months on or after the day on which it came to have the permanent establishment, or the day on which it commenced the business or the day on which it came to have the income other than the consideration, submit a report stating the following matters, attached with a document equivalent to 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; provided, however, that it is not required to submit the report in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income listed in item (i), (a) and (b) of that Article of an ordinary corporation which is a foreign corporation that has come to have a permanent establishment pursuant to the provisions of a tax treaty (meaning a treaty prescribed in the proviso to Article 2, item (xii)-19 (Definitions); hereinafter the same applies in this paragraph and the following paragraph) or any other provisions specified by Cabinet Order (referred to as the "provisions of a tax treaty, etc." in the following paragraph), or in the case where corporation tax is not to be imposed on the whole of the amount of income pertaining to domestic source income specified in Article 141, item (ii) of an ordinary corporation which is a foreign corporation not having a permanent establishment pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order.

②In the case where an ordinary corporation which is a foreign corporation having a permanent establishment that is not required to submit the report prescribed in the preceding paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income listed in Article 141, item (i), (a) or (b)) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty, etc., or in the case where an ordinary corporation which is a foreign corporation not having a permanent establishment that is not required to submit the report prescribed in that paragraph pursuant to the proviso to that paragraph has come to have domestic source income (limited to that which falls under the category of domestic source income specified in item (ii) of that Article) other than domestic source income on which corporation tax is not to be imposed pursuant to the provisions of a tax treaty or any other provisions specified by Cabinet Order, the ordinary corporation must, within two months on or after the day on which it came to have the domestic source income, submit a report stating the matters listed in the items of that paragraph, attached with a document equivalent to 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.

③With regard to the application of the provisions of paragraph (1) to a trust corporation prescribed in Article 4-3 (Application of This Act to Trust Corporations), the phrase "ordinary corporation which is a foreign corporation not having a permanent establishment has come to have a permanent establishment" in that paragraph is deemed to be replaced with "ordinary corporation which is a foreign corporation not having a permanent establishment (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); hereinafter the same applies in this paragraph and the following paragraph) has come to have a permanent establishment", 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)".

①In the case where a new trustee has assumed office for a trust subject to corporate taxation, the trustee who has assumed office (in the case where there are two or more trustees of the trust subject to corporate taxation, the trustee presiding over the trust affairs of the trust subject to corporate taxation (referred to as the "presiding trustee" in the following paragraph and paragraph (3))) must, within two months on or after the date of the assumption of office, submit a report stating the following matters, attached with a document certifying the fact of the assumption of office, to the competent district director with jurisdiction over the place for tax payment:

②If the duties of a trustee of a trust subject to corporate taxation have terminated, the trustee that has handed over the trust affairs upon the termination of those duties (or, if there were two or more trustees of the trust subject to corporate taxation immediately before the handover, its presiding trustee) must, within two months on or after the day on which it handed them over, submit a report stating the following matters, with documents certifying the fact of the termination attached, to the competent district director with jurisdiction over the place for tax payment.

③If there are two or more trustees of a single trust subject to corporate taxation and there has been a change of its presiding trustee, the presiding trustee before the change and the presiding trustee after the change must each, within two months on or after the day of the change, submit a report stating the following matters, with documents certifying the fact of the change attached, to the competent district director with jurisdiction over the place for tax payment.