Article 39-2Procedures for Again Applying the Special Provisions on the Period to Which Revenue and Expenses of Small Enterprises Are Attributed
第三十九条の二（再び小規模事業者の収入及び費用の帰属時期の特例の適用を受ける場合の手続）
A person who seeks to obtain the approval of the district director prescribed in Article 195, item (ii) (Requirements for Small Enterprises) of the Order must submit to the competent district director with jurisdiction over the place for tax payment, by January 31 of the year in which the person seeks to again have the provisions of Article 67, paragraph (1) (Periods to Which Revenue and Expenses of Small Enterprises and Similar Businesses Are Attributed) of the Act apply, a written application stating the following particulars:
令第百九十五条第二号（小規模事業者の要件）に規定する税務署長の承認を受けようとする者は、再び法第六十七条第一項（小規模事業者等の収入及び費用の帰属時期）の規定の適用を受けようとする年の一月三十一日までに、次に掲げる事項を記載した申請書を、納税地の所轄税務署長に提出しなければならない。
the name and domicile (or, if the person has no domicile in Japan, residence) of the person submitting the written application and, if the place of domicile (or, if the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;
その申請書を提出する者の氏名及び住所（国内に住所がない場合には、居所）並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
The period during which the person was previously subject to the application of the provisions of Article 67, paragraph (1) of the Act, and the reason why the provisions ceased to apply to the person;
前に法第六十七条第一項の規定の適用を受けていた期間及びその適用を受けないこととなつた事由
Any other matters for reference.
その他参考となるべき事項
Where a written application set forth in the preceding paragraph is submitted, the district director may reject the application if the district director finds that it would be difficult to properly calculate the amount of real property income or the amount of business income of the person for each subsequent year by calculating the amount of real property income or the amount of business income under the provisions of Article 67, paragraph (1) of the Act.
Where a written application set forth in paragraph (1) is submitted and the district director grants approval of or rejects the application, the district director notifies the person who made the application of that fact in writing.
税務署長は、第一項の申請書の提出があつた場合において、その申請につき承認又は却下の処分をするときは、その申請をした者に対し、書面によりその旨を通知する。
Where a written application set forth in paragraph (1) is submitted, if no disposition of approval or rejection of the application has been made by March 15 of the year in which the person seeks to again receive application of the provisions of Article 67, paragraph (1) of the Act, the approval is deemed to have been granted on that date.
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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.