Supplementary Provisions, Article 8Matters to Be Stated in the Written Notification to the Effect That the Provisions of Article 40 of the Supplementary Provisions of the Amending Act Apply
第八条（改正法附則第四十条の規定の適用を受ける旨の届出書の記載事項）
A written notification under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act must state the following matters, notwithstanding the provisions of Article 17, paragraph (1) of the New Regulation:
改正法附則第四十条第一項の規定による届出書には、新規則第十七条第一項の規定にかかわらず、次に掲げる事項を記載しなければならない。
the matters listed in Article 17, paragraph (1), items (i) and (ii) of the New Regulation;
新規則第十七条第一項第一号及び第二号に掲げる事項
the date of the first day of the taxable period (meaning the taxable period prescribed in Article 19, paragraph (1) of the Consumption Tax Act, and including a period deemed to be one taxable period under the provisions of paragraph (2) or (4) of that Article; hereinafter the same applies in the following item and Article 10 of the Supplementary Provisions) for which the person intends to be subject to the application of the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act;
改正法附則第四十条第一項の規定の適用を受けようとする課税期間（消費税法第十九条第一項に規定する課税期間をいい、同条第二項又は第四項の規定により一の課税期間とみなされる期間を含む。次号及び附則第十条において同じ。）の初日の年月日
the taxable sales in the base period prescribed in Article 9, paragraph (1) of the Consumption Tax Act for the taxable period prescribed in the preceding item;
前号に規定する課税期間の消費税法第九条第一項に規定する基準期間における課税売上高
a statement that the written notification is submitted under the provisions of Article 40, paragraph (1) of the Supplementary Provisions of the Amending Act;
改正法附則第四十条第一項の規定により当該届出書を提出する旨
where the provisions of Article 40, paragraph (2) of the Supplementary Provisions of the Amending Act apply, the circumstances that make it extremely difficult, as prescribed in that paragraph.
改正法附則第四十条第二項の規定の適用を受ける場合にあっては、同項に規定する著しく困難な事情
Amending Actmachine translation
「改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 20 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
taxable periodmachine translation
「課税期間」
A taxable period under Article 19, paragraph (1) of the Consumption Tax Act (the calendar year for an individual business operator, the business year for a corporation, or the three-month or one-month periods into which a business shortens it by notification), including a period treated as one taxable period under paragraph (2) or (4) of that Article.
Defined inSupplementary Provisions, Article 8, paragraph (1), item (ii)· applies only in this provision and in Supplementary Provisions, Article 8, paragraph (1), item (iii); and Supplementary Provisions, Article 10