The matters specified by Ministry of Finance Order prescribed in Article 42, paragraph (1), item (ii), paragraph (4), item (ii), and paragraph (6), item (ii) of the Act are the following:
法第四十二条第一項第二号、第四項第二号及び第六項第二号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。
Changes on (Ministry of Finance Order No. 19 of 2026)
the filer's name or title (including the name of the representative; the same applies hereinafter through Article 22, in Article 23-2 and in Article 23-5), place for tax payment, and individual number or corporate number (for a person who has neither an individual number nor a corporate number, the name or title and place for tax payment);
the dates of the first day and last day of the taxable period concerned;
当該課税期間の初日及び末日の年月日
the dates of the first day and last day of the interim filing period prescribed in Article 43, paragraph (1) of the Act;
法第四十三条第一項に規定する中間申告対象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
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)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 11, paragraph (1), item (i)