The valuation method for Securities must be selected for each type of Securities.
有価証券の評価の方法は、その種類ごとに選定しなければならない。
In the case where a Resident has acquired Securities that give rise to business income (excluding the case where a notification under this paragraph is to be made, in a year preceding the year in which the date of acquisition falls or in an earlier year, regarding Securities of the same type as those Securities that give rise to business income), the Resident must notify the competent district director with jurisdiction over the place for tax payment in writing, by the Filing Deadline for the income tax for the year in which that date falls, of the valuation method to be used, from among the valuation methods prescribed in paragraph (1) of the preceding Article, regarding Securities of the same type as those Securities.
居住者は、事業所得の基因となる有価証券を取得した場合（その取得した日の属する年の前年以前においてその有価証券と種類を同じくする有価証券で事業所得の基因となるものにつきこの項の規定による届出をすべき場合を除く。）には、同日の属する年分の所得税に係る確定申告期限までに、その有価証券と種類を同じくする有価証券につき、前条第一項に規定する評価の方法のうちそのよるべき方法を書面により納税地の所轄税務署長に届け出なければならない。
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district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.