A Resident who has obtained the approval of the competent district director with jurisdiction over the place for tax payment to calculate the assessed value of Inventory that the Resident holds by a method of valuation other than the method of valuation prescribed in paragraph (1) of the preceding Article, in place of that method of valuation, may select the approved method of valuation for calculating the assessed value of those assets for the year that includes the day on which the approval was obtained and each subsequent year.
居住者は、その有する棚卸資産の評価額を前条第一項に規定する評価の方法に代え当該評価の方法以外の評価の方法により計算することについて納税地の所轄税務署長の承認を受けた場合には、当該資産のその承認を受けた日の属する年分以後の各年分の評価額の計算については、その承認を受けた評価の方法を選定することができる。
A Resident who intends to obtain the approval referred to in the preceding paragraph must submit to the competent district director with jurisdiction over the place for tax payment a written application stating the particulars of the method of valuation that the Resident intends to adopt, the reason for intending to adopt that method, the type of business and category of assets prescribed in paragraph (1) of the following Article for which the Resident intends to calculate the assessed value by that method, and other matters specified by Ministry of Finance Order.
When the written application referred to in the preceding paragraph is submitted, the district director is, without delay, to examine it and either approve the method of valuation and the type of business and category of assets prescribed in paragraph (1) of the following Article pertaining to the application or, where the district director finds that calculation of the amount of business income of that Resident for each year would be difficult to carry out properly by the method of valuation pertaining to the application, reject the application.
After granting the approval referred to in paragraph (1), where the district director finds that special circumstances have arisen that make it inappropriate to calculate the assessed value of the Inventory pertaining to the approval by the method of valuation pertaining to the approval, the district director may rescind the approval.
税務署長は、第一項の承認をした後、その承認に係る評価の方法によりその承認に係る棚卸資産の評価額の計算をすることを不適当とする特別の事情が生じたと認める場合には、その承認を取り消すことができる。
When taking the disposition referred to in the preceding two paragraphs, the district director is to notify the Resident subject to the disposition to that effect in writing.
税務署長は、前二項の処分をするときは、その処分に係る居住者に対し、書面によりその旨を通知する。
Where the disposition referred to in paragraph (4) has been made, the effect of that disposition arises with respect to the calculation of the assessed value of the Inventory pertaining to that disposition when calculating the amount of business income for the year that includes the day on which the disposition was made and each subsequent year.
第四項の処分があつた場合には、その処分のあつた日の属する年分以後の各年分の事業所得の金額を計算する場合のその処分に係る棚卸資産の評価額の計算についてその処分の効果が生ずるものとする。
A Resident who has received the disposition referred to in paragraph (4) must, by the Filing Deadline for the income tax for the year that includes the day on which the Resident received the disposition, notify the competent district director with jurisdiction over the place for tax payment in writing, for the Inventory pertaining to that disposition, for each type of business and category of assets prescribed in paragraph (1) of the following Article, of the method of valuation to be used among the methods of valuation prescribed in paragraph (1) of the preceding Article.
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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.