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Article 20Matters to Be Stated in Interim Returns

第二十条(中間申告書の記載事項)

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);

申告者の氏名又は名称(代表者の氏名を含む。以下第二十二条まで、第二十三条の二及び第二十三条の五において同じ。)、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 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

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