第二十七条の二（電磁的記録に記録された事項に関する重加算税の特例の対象となる電磁的記録の範囲等）
Changes on (Ministry of Finance Order No. 19 of 2026)
The electronic or magnetic records specified by Ministry of Finance Order prescribed in Article 71-2, paragraph (1), item (ix) of the Order are the electronic or magnetic records prescribed in Article 5, paragraph (4) and the electronic or magnetic records prescribed in Article 16, paragraph (4).
令第七十一条の二第一項第九号に規定する財務省令で定める電磁的記録は、第五条第四項に規定する電磁的記録及び第十六条第四項に規定する電磁的記録とする。
Changes on (Ministry of Finance Order No. 19 of 2026)
With respect to matters recorded in electronic or magnetic records, among the electronic or magnetic records listed in Article 71-2, paragraph (1), items (i) through (viii) of the Order or the electronic or magnetic records prescribed in the preceding paragraph, that are retained in the form of a document prepared by outputting those electronic or magnetic records pursuant to the provisions of Article 5, paragraph (6), Article 6-4, paragraph (6), Article 15-5, paragraph (2), Article 16, paragraph (6), Article 26-7, paragraph (3) or Article 26-8, paragraph (2), or the provisions of Article 36-2, paragraph (4) (Certification, etc. of Being a Foreign Diplomatic Mission, etc.) of the Regulation for Enforcement of the Act on Special Measures Concerning Taxation (Ministry of Finance Order No. 15 of 1957), Article 59-2, paragraph (1) of the Act does not apply.
令第七十一条の二第一項第一号から第八号までに掲げる電磁的記録又は前項に規定する電磁的記録のうち、第五条第六項、第六条の四第六項、第十五条の五第二項、第十六条第六項、第二十六条の七第三項若しくは第二十六条の八第二項の規定又は租税特別措置法施行規則（昭和三十二年大蔵省令第十五号）第三十六条の二第四項（外国公館等であることの証明等）の規定に基づき、当該電磁的記録を出力することにより作成した書面で保存されている場合における当該電磁的記録に記録された事項については、法第五十九条の二第一項の規定は、適用しない。
第二十七条の三（電磁的記録に記録された事項に関する重加算税の特例の適用がある場合における賦課決定通知書の記載事項）
In the case where Article 59-2, paragraph (1) of the Act applies, the written notice of assessment and determination prescribed in Article 32, paragraph (3) (Assessment and Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) relating to the heavy penalty tax is to carry an additional note that Article 59-2, paragraph (1) of the Act applies to that heavy penalty tax.
法第五十九条の二第一項の規定の適用がある場合における重加算税に係る国税通則法（昭和三十七年法律第六十六号）第三十二条第三項（賦課決定）に規定する賦課決定通知書には、当該重加算税について法第五十九条の二第一項の規定の適用がある旨を付記するものとする。
第二十八条（国又は地方公共団体に準ずる法人の資産の譲渡等の時期の特例の承認申請書の記載事項等）
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (3) of the Order are the following:
令第七十四条第三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 title (including the name of the representative; the same applies hereinafter in this Article and Article 30), place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
the first day and last day of the taxable period;
課税期間の初日及び末日
the content of the business carried on by the applicant;
申請者の行う事業の内容
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 74, paragraph (8) of the Order are the following:
令第七十四条第八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 notifier's title, place for tax payment, and corporate number (for a person that 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）
with respect to the approval under Article 74, paragraph (1) of the Order, the method of accounting provided for in the laws and regulations or the articles of incorporation, etc. prescribed in that paragraph;
the date on which the approval was received;
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
第二十九条（国又は地方公共団体等に係る輸出取引等の証明書類等の保存期間の特例）
Changes on (Ministry of Finance Order No. 19 of 2026)
In the application of Article 5, paragraphs (1) and (3), Article 8, paragraph (5), Article 9, paragraph (7), Article 16, paragraphs (1) through (3), Article 19, and Article 26-7, paragraphs (1) and (4) in the case where Article 76, paragraph (2) of the Order applies, the phrase "have elapsed" in Article 5, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (3))", the phrase "have elapsed" in Article 8, paragraph (5) and Article 9, paragraph (7) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", the phrase "have elapsed" in Article 16, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in the following paragraph and paragraph (3))", the phrase "have elapsed" in Article 19 is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act))", and the phrase "have elapsed" in Article 26-7, paragraph (1) is deemed to be replaced with "have elapsed (where Article 76, paragraph (2) of the Order applies, the day following the deadline for filing the return under the items of that paragraph for that taxable period (meaning the return under Article 45, paragraph (1) of the Act); the same applies in paragraph (4))".
令第七十六条第二項の規定の適用がある場合における第五条第一項及び第三項、第八条第五項、第九条第七項、第十六条第一項から第三項まで、第十九条並びに第二十六条の七第一項及び第四項の規定の適用については、第五条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第三項において同じ。）」と、第八条第五項及び第九条第七項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第十六条第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。次項及び第三項において同じ。）」と、第十九条中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日）」と、第二十六条の七第一項中「経過した日」とあるのは「経過した日（令第七十六条第二項の規定の適用がある場合には、当該課税期間に係る同項各号の規定による申告書（法第四十五条第一項の規定による申告書をいう。）の提出期限の翌日。第四項において同じ。）」とする。
第三十条（国又は地方公共団体に準ずる法人の申告期限の特例の承認申請書の記載事項等）
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (5) of the Order are the following:
令第七十六条第五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 title, place for tax payment, and corporate number (for a person that has no corporate number, the title and place for tax payment);
申請者の名称、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 first day and last day of the taxable period;
課税期間の初日及び末日
the content of the business carried on by the applicant;
申請者の行う事業の内容
the taxable sales in the base period for the taxable period that includes the date of application, or the taxable sales in the specified period for that taxable period;
申請日の属する課税期間の基準期間における課税売上高又は当該課税期間の特定期間における課税売上高
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 76, paragraph (10) of the Order are the following:
令第七十六条第十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 notifier's title, place for tax payment, and corporate number (for a person that 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 period for which the approval under Article 76, paragraph (2), item (iv) of the Order was received;
令第七十六条第二項第四号の承認を受けた期間
the date on which the approval under Article 76, paragraph (1) and paragraph (2), item (iv) of the Order was received;
any other matters for reference.
その他参考となるべき事項
第三十一条（国、地方公共団体等の特定収入等に関する帳簿の記載事項）
The matters specified by Ministry of Finance Order prescribed in Article 77 of the Order are the following:
令第七十七条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 name or title of the counterparty to the specified income prescribed in Article 60, paragraph (4) of the Act or to the income listed in the items of Article 75, paragraph (1) of the Order (hereinafter in this Article referred to as "specified income, etc.");
the date on which the specified income, etc. was received;
特定収入等を受けた年月日
the content of the specified income, etc.;
特定収入等の内容
the amount of the specified income, etc.;
特定収入等の金額
the use of the specified income, etc.
特定収入等の使途
Where the national government or a local government prescribed in Article 60, paragraph (4) of the Act, a corporation listed in Appended Table 3 of the Act, a public interest trust trustee, or an association or foundation without legal personality has received specified income, etc., and the counterparty to that specified income, etc. is unspecified and numerous, the recording of the matters set out in item (i) of the preceding paragraph may be omitted, notwithstanding the provisions of that paragraph.
第三十二条（法別表第三に掲げる外国に本店又は主たる事務所を有する法人の届出書の記載事項）
The matters specified by Ministry of Finance Order prescribed in Article 78, paragraph (1) of the Order are the following:
令第七十八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 notifier's title, the location of its head office or principal office, and the title and location of its offices or places of business in Japan;
届出者の名称及び本店又は主たる事務所の所在地並びに国内にある事務所又は事業所の名称及び所在地
the name of the notifier's representative, and the name and address or residence of the person responsible for the business conducted in Japan or for the operation or management of assets located in Japan;
届出者の代表者の氏名並びに国内において行う事業又は国内にある資産の経営若しくは管理の責任者の氏名及び住所又は居所
the title of any corporation, among the corporations listed in the table in item (i) of Appended Table 3 of the Act, that is similar to the notifier;
法別表第三第一号の表に掲げる法人のうち、届出者に類似するものの名称
any other matters for reference.
その他参考となるべき事項
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 5, paragraph (4)· applies only in this provision and in Article 5, paragraphs (5) and (6)
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)
taxable sales in the base periodmachine translation
「基準期間における課税売上高」
Taxable sales in the base period as Article 9, paragraph (1) of the Consumption Tax Act uses the term: a business operator's taxable sales over its base period (基準期間), worked out under paragraph (2) of that Article; where they are 10 million yen or less, the business operator is generally exempt from consumption tax for the taxable period.
Defined inArticle 26, paragraph (1), item (i), (f)· applies only in this article and in Article 30
taxable sales in the specified periodmachine translation
「特定期間における課税売上高」
Taxable sales in the specified period (特定期間) as defined in Article 9-2, paragraph (1) of the Consumption Tax Act, or, where a business operator uses paragraph (3) of that Article, the total of the salaries and similar payments it made in that period, which that paragraph lets it use instead.
Defined inArticle 26, paragraph (1), item (i), (f)· applies only in this provision and in Article 30
specified income, etc.machine translation
「特定収入等」
Specified income (特定収入) under Article 60, paragraph (4) of the Consumption Tax Act — income other than consideration for transfers, etc. of assets (資産の譲渡等) received by the State, a local government, a corporation listed in Appended Table 3 of that Act or a similar body — or income listed in Article 75, paragraph (1) of the Order for Enforcement of the Consumption Tax Act, such as borrowings, capital contributions, deposits and refunds.
Short name set inArticle 31, paragraph (1), item (i)· applies only in this article
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.