Article 74Special Provisions on the Time of Transfers, etc. of Assets by Corporations Equivalent to the National Government or Local Governments
第七十四条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例）
The corporation specified by Cabinet Order as a corporation equivalent to the national government or a local government prescribed in Article 60, paragraph (3) of the Act is, among the corporations listed in Appended Table 3 of the Act, a corporation whose method of accounting treatment specified in laws and regulations or in its articles of incorporation, deed of endowment, rules or regulations (hereinafter in this Article referred to as "articles of incorporation, etc.") is equivalent to the method of accounting treatment of the national government or a local government and that has obtained the approval of the district director having jurisdiction over its place for tax payment for being subject to the application of that paragraph.
With regard to transfers, etc. of assets, taxable purchases and the taking out of taxable goods from a bonded area conducted by a corporation that has received the approval under the preceding paragraph, they may be treated as having been conducted on the last day of the taxable period in which the consideration for the transfer, etc. of assets is to be received and of the taxable period in which the costs of the taxable purchase and of the taking out of taxable goods from a bonded area are to be paid, as provided in the laws and regulations concerning that corporation's method of accounting treatment or in its articles of incorporation, etc.
A corporation that intends to obtain the approval under paragraph (1) must submit to the district director having jurisdiction over its place for tax payment a written application stating the method of accounting treatment specified in its laws and regulations or articles of incorporation, etc. and other matters specified by Ministry of Finance Order, with a copy of those articles of incorporation, etc. attached.
Where a written application under the preceding paragraph is submitted, the district director is to examine it without delay and approve the application of paragraph (2), or reject the application if the district director finds that the method of accounting treatment specified in the laws and regulations or articles of incorporation, etc. relating to the application is not equivalent to the method of accounting treatment of the national government or a local government.
After having given the approval under paragraph (1), the district director may rescind that approval where the district director finds that special circumstances have arisen that make it inappropriate to follow the method of accounting treatment specified in the laws and regulations or articles of incorporation, etc. relating to the approval.
When taking a disposition under the preceding two paragraphs, the district director is to notify the corporation concerned of that fact in writing.
税務署長は、前二項の処分をするときは、その処分に係る法人に対し、書面によりその旨を通知する。
Where the approval under paragraph (1) or the rescission of the approval under paragraph (5) is made, the effect of that disposition is to arise for each taxable period on or after the taxable period that includes the day on which those dispositions were made.
Where a corporation that has received the approval under paragraph (1) intends to cease to be subject to the application of paragraph (2), it must submit to the district director having jurisdiction over its place for tax payment a written notification stating that fact and other matters specified by Ministry of Finance Order.
Where a written notification under the preceding paragraph is submitted, the approval under paragraph (1) ceases to be effective for each taxable period on or after the taxable period that includes the day on which it was submitted.
Read this with the articles around it
articles of incorporation, etc.machine translation
「定款等」
The articles of incorporation, act of endowment (寄附行為), rules or bylaws of the corporation or other body concerned: in Article 3, a public corporation, etc. (公共法人等); in Article 74, a corporation listed in Appended Table 3 of the Consumption Tax Act.
Short name set inArticle 74, paragraph (1)· applies only in this article
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
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.