Article 66-5Matters to Be Stated in a Written Notification on Application of Special Provisions on the Calculation Date of the Risk-Weighted Asset Amount
第六十六条の五（危険勘案資産額の計算日の特例の適用に関する届出書の記載事項）
The matters specified by Ministry of Finance Order as prescribed in Article 292-3, paragraph (5) (Non-Inclusion in Necessary Expenses of Interest on Liabilities Corresponding to Net Assets to Be Attributed to a Permanent Establishment) of the Order are the following:
令第二百九十二条の三第五項（恒久的施設に帰せられるべき純資産に対応する負債の利子の必要経費不算入）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 residence of the Nonresident who wishes to receive application of Article 292-3, paragraph (4) of the Order;
令第二百九十二条の三第四項の規定の適用を受けようとする非居住者の氏名及び居所
the name of the responsible person for the management of the business conducted through a permanent establishment;
恒久的施設を通じて行う事業の経営の責任者の氏名
the first year in which the person wishes to receive application of Article 292-3, paragraph (4) of the Order;
令第二百九十二条の三第四項の規定の適用を受けようとする最初の年
the fixed date prescribed in Article 292-3, paragraph (4) of the Order;
令第二百九十二条の三第四項に規定する一定の日
the reason it is difficult to calculate the amount of risk-weighted assets prescribed in Article 292-3, paragraph (4) of the Order by the deadline for the Tax Return prescribed in Article 292-3, paragraph (4) of the Order;
令第二百九十二条の三第四項に規定する確定申告期限までに同項に規定する危険勘案資産額を計算することが困難である理由
any other matters for reference.
その他参考となるべき事項
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