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Article 66Notification When Intending to Discontinue Filing Blue Returns

第六十六条(青色申告をやめようとする場合の届出)

The matters specified by Ministry of Finance Order as prescribed in Article 151, paragraph (1) (Ending Blue Return Filings) of the Act are the following:

法第百五十一条第一項(青色申告の取りやめ等)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name and domicile (where the person has no domicile in Japan, the residence) of the person who submits the written notification under Article 151, paragraph (1) of the Act, and, where the place of domicile (where the person has no domicile in Japan, the place of residence) differs from the place for tax payment, that place for tax payment;

法第百五十一条第一項の規定による届出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

any other matters for reference.

その他参考となるべき事項

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