一the name and domicile of the person who submits the written application prescribed in Article 101, paragraph (2) of the Order;

二the type of business for which the method of valuation is to be changed, and the classification of Inventory such as goods or products (excluding by-products and scrap), semi-finished goods, work in process (including partially completed construction), principal raw materials, auxiliary raw materials and other Inventory;

三the method of valuation currently in use and the date on which that method of valuation was adopted;

四the new method of valuation to be adopted;

五any other matters for reference.

一the name and domicile of the person who submits the written application prescribed in Article 120-3, paragraph (2) of the Order;

二which of the depreciation methods listed in (a) or (b) of each item of Article 132, paragraph (1) (Special Provisions on Depreciation Allowance for Depreciable Assets, etc. Put into Use for Business in the Middle of the Year) of the Order the depreciation method that is intended to be adopted is similar to;

三any other matters for reference.

一among structures belonging to railway facilities or tramway facilities: rails and their accessories, sleepers, switches, bonds, signals, communication lines, signal lines, electric lighting and power lines, power transmission and distribution lines, feeder lines, trolley lines, third rails, and wire supports (excluding steel poles, steel towers, concrete poles and concrete towers);

二among structures belonging to power transmission facilities: wooden poles, insulators, power transmission lines, ground wires and attached telephone lines;

三among structures belonging to power distribution facilities: wooden poles, power distribution lines, service lines and attached telephone lines;

四among machinery and equipment belonging to power distribution facilities for the electric utility business: meters, pole transformers, protective switching devices, power capacitors and indoor wiring;

五among machinery and equipment belonging to facilities for the production of gas or coke and facilities for the supply of gas: cast iron gas conduits (limited to those with a diameter of 20.32 centimeters or less), steel gas conduits and gas meters for consumers.

一the name and domicile of the person who submits the written application prescribed in Article 121, paragraph (4) of the Order;

二the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 121, paragraph (1) of the Order applied, expected on January 1 of the year in which the person intends to adopt the replacement method prescribed in Article 121, paragraph (2) of the Order (or, if the person has started a business that generates business income in the middle of the year, on the date of the start; the same applies in Article 27 (Matters to Be Stated in a Written Application for Certification of a Special Depreciation Rate));

三any other matters for reference.

一the name and domicile of the person who submits the written notification prescribed in Article 121-2, paragraph (2) of the Order;

二the total amount of the revised acquisition price prescribed in Article 121-2, paragraph (3) of the Order, for each type of asset (meaning the type of asset prescribed in Article 121-2, paragraph (2) of the Order) for which the person intends to adopt the old lease-period straight-line method prescribed in Article 121-2, paragraph (1) of the Order;

三any other matters for reference.

一copper rolls for textile printing;

二motion picture films (limited to those shown in sequence at two or more permanent theaters);

三rolls for rolling nonferrous metals (excluding rolls for rolling electric wire);

四dies and other tools used for the production of products whose models, etc. are changed in a short period and whose production period is fixed in advance on the basis of a production plan, which are extremely difficult to use for the production of products other than those products;

五fishing nets, metals commonly used for printing type, and things similar to the assets listed in the preceding items.

一the name and domicile of the person who submits the written application prescribed in Article 122, paragraph (2) of the Order;

二the quantity, the total amount of the acquisition price and the total amount of the value after depreciation, for each type of Depreciable Asset to which the person intends to have Article 122, paragraph (1) of the Order applied, as of January 1 of the year that includes the date on which the written application referred to in the preceding item is submitted;

三the depreciation rate for which the person intends to obtain the certification referred to in Article 122, paragraph (1) of the Order;

四any other matters for reference.

一among Depreciable Assets other than machinery and equipment, those to which Appended Table I (Table of Useful Lives of Tangible Depreciable Assets Other Than Machinery and Equipment) of the Ministerial Order on the Useful Life, etc. of Depreciable Assets (Ministry of Finance Order No. 15 of 1965; hereinafter referred to as the "Useful Life Order" in this Article through Article 33 (Depreciation Allowance for Depreciable Assets of the Same Type, etc.)) applies: the types prescribed in that table;

二among machinery and equipment, those to which Appended Table II (Table of Useful Lives of Machinery and Equipment) of the Useful Life Order applies: the types of equipment prescribed in that table;

三among Depreciable Assets used for wastewater treatment or smoke and soot treatment prescribed in Article 2, item (i) (Useful Lives of Special Depreciable Assets) of the Useful Life Order, those to which Appended Table V (Table of Useful Lives of Depreciable Assets for Pollution Prevention) of the Useful Life Order applies: the types prescribed in that table;

四among Depreciable Assets used for development research prescribed in Article 2, item (ii) of the Useful Life Order, those to which Appended Table VI (Table of Useful Lives of Depreciable Assets for Development Research) of the Useful Life Order applies: the types prescribed in that table;

五mine shafts, mining rights listed in Article 6, item (viii), (a) (Scope of Depreciable Assets) of the Order (excluding those listed in the following item), and storage rights: the types of equipment prescribed in Appended Table II of the Useful Life Order that relate to those mine shafts, mining rights and storage rights;

六test-drilling rights: the type of equipment prescribed in Appended Table II of the Useful Life Order that relates to those test-drilling rights.

一the name and domicile of the person who submits the written application prescribed in Article 124, paragraph (2) of the Order;

二the classification of the type and structure or use, detail, or type of equipment of the Depreciable Asset whose method of depreciation is to be changed (in the case where a Resident who has two or more places of business or ships and has not selected a method of depreciation for each place of business or ship intends to select a method of depreciation for each place of business or ship, those classifications for each place of business or ship);

三the method of depreciation currently in use and the date on which that method of depreciation was adopted;

四the new method of depreciation to be adopted;

五any other matters for reference.