Article 23-2Matters to Be Stated in the Written Notification to the Effect That the Deadline for Filing a Corporation's Consumption Tax Return Will Be Extended, etc.
第二十三条の二（法人の消費税申告書の提出期限を延長する旨の届出書等の記載事項）
The written notification prescribed in Article 45-2, paragraph (1) of the Act must state the following matters:
法第四十五条の二第一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 title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the days on which the business year begins and ends;
事業年度の開始及び終了の日
the dates of the first day and last day of the first taxable period for which the notifier seeks to have Article 45-2, paragraph (1) of the Act apply;
法第四十五条の二第一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
The written notification prescribed in Article 45-2, paragraph (2) of the Act to the effect that the notifier intends to cease to be subject to the application of paragraph (1) of that Article must state the following matters:
法第四十五条の二第二項に規定する同条第一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 title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、名称及び納税地）
the days on which the business year begins and ends;
事業年度の開始及び終了の日
the dates of the first day and last day of the taxable period for which Article 45-2, paragraph (1) of the Act has come to apply to the notifier;
法第四十五条の二第一項の規定の適用を受けることとなつた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 taxable period for which the notifier seeks to cease to have Article 45-2, paragraph (1) of the Act apply;
法第四十五条の二第一項の規定の適用を受けることをやめようとする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 45-2, paragraph (2) of the Act to the effect that the business has been discontinued must state the following matters:
法第四十五条の二第二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 title, place for tax payment, and corporate number (for a person who has no corporate number, the title and place for tax payment);
届出者の名称、納税地及び法人番号（法人番号を有しない者にあつては、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
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)