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Article 20-2Matters to Be Stated in the Written Notification to the Effect That a Six-Month Interim Return Will Be Filed, etc.

第二十条の二(六月中間申告書を提出する旨の届出書の記載事項等)

The written notification prescribed in Article 42, paragraph (8) of the Act must state the following matters:

法第四十二条第八項に規定する届出書には、次に掲げる事項を記載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 dates of the first day and last day of the six-month interim filing period (meaning the six-month interim filing period prescribed in Article 42, paragraph (6) of the Act; the same applies hereinafter in this paragraph and the following paragraph) the last day of which first arrives on or after the day on which the written notification is submitted;

当該届出書を提出した日以後にその末日が最初に到来する六月中間申告対象期間(法第四十二条第六項に規定する六月中間申告対象期間をいう。以下この項及び次項において同じ。)の初日及び末日の年月日

the dates of the first day and last day of the taxable period immediately preceding the taxable period that includes the six-month interim filing period prescribed in the preceding item;

前号に規定する六月中間申告対象期間の属する課税期間の直前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

The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (8) of that Article must state the following matters:

法第四十二条第九項に規定する同条第八項の規定の適用を受けることをやめようとする旨の届出書には、次に掲げる事項を記載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 dates of the first day and last day of the six-month interim filing period the last day of which first arrives on or after the day on which the written notification is submitted;

当該届出書を提出した日以後にその末日が最初に到来する六月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

The written notification prescribed in Article 42, paragraph (9) of the Act to the effect that the business has been discontinued must state the following matters:

法第四十二条第九項に規定する事業を廃止した旨の届出書には、次に掲げる事項を記載しなければならない。

the notifier's name or title, 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);

届出者の氏名又は名称、納税地及び個人番号又は法人番号(個人番号及び法人番号を有しない者にあつては、氏名又は名称及び納税地)

the date on which the business was discontinued;

事業を廃止した年月日

any other matters for reference.

その他参考となるべき事項

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