Article 15Matters to Be Stated in the Written Application for Approval of a Ratio Equivalent to the Taxable Sales Ratio, etc.
第十五条（課税売上割合に準ずる割合に係る承認申請書の記載事項等）
The matters specified by Ministry of Finance Order prescribed in Article 47, paragraph (1) of the Order are the following:
令第四十七条第一項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 applicant's name or title (including the name of the representative; except in Article 15-7, the same applies hereinafter in this Chapter) and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
the reasons why the method of calculating the ratio equivalent to the taxable sales ratio prescribed in Article 30, paragraph (3) of the Act that the applicant intends to use is reasonable;
その用いようとする法第三十条第三項に規定する課税売上割合に準ずる割合の算出方法が合理的であるとする理由
the dates (date) of the first day and last day of the first taxable period for which the applicant seeks to have Article 30, paragraph (3) of the Act apply;
法第三十条第三項の規定の適用を受けようとする最初の課税期間の初日及び末日の年月日
any other matters for reference.
その他参考となるべき事項
A business operator that intends to submit the written notification prescribed in the proviso to Article 30, paragraph (3) of the Act must state the following matters in that written notification and submit it to the district director with jurisdiction over the place for tax payment:
法第三十条第三項ただし書に規定する届出書を提出しようとする事業者は、当該届出書に、次に掲げる事項を記載し、これを納税地を所轄する税務署長に提出しなければならない。
the notifier's name or title and place for tax payment (for a person who has a corporate number, the title, place for tax payment, and corporate number);
届出者の氏名又は名称及び納税地（法人番号を有する者にあつては、名称、納税地及び法人番号）
the content of the method of calculating the ratio equivalent to the taxable sales ratio for which the approval was obtained;
当該承認を受けた課税売上割合に準ずる割合の算出方法の内容
the date on which the approval was obtained;
当該承認を受けた年月日
any other matters for reference.
その他参考となるべき事項
Read this with the articles around it
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
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.