Notification about Becoming Foreign Ordinary Corporation（添付書類含む）

２通提出

外国普通法人となった旨の届出書〒納税Year
令和Day

Month年月

本店又は主たる事務所の所在地

日在Date of submission
Submit two
Notifications(includingattacheddocuments)

名

等

法人番号

Corporate number（フリガナ）

Representative’s name

責 任 者 氏 名
〒

From日
日

自至月
月

電話(目Assets
pertaining todomestic source
incomestipulated ineach item of
Article 141 of
the Corporation
Tax Act事

業

年

種

Date or expected
date ofcommencement ofthe business

的及び
種類類年

月

自至To

日

From月
月

日
日

自至月月To所在地

Location

１ 定款等の和訳文
２ その他（）

1. Japanese translation of thearticles of incorporation, etc.
2. 0ther()有 ･ 無Certified public tax accountant’s signature

税 理 士 署 名部

決算業種番

処理欄

門期番号号入力

※税務署

日
日

名

通信簿

日付印

年 月 日

確認

（規格Ａ４）

添 付 書 類

「給与支払事務所等の開設届出書」の提出の有無

度

令和

From

Type and location of assets

Yes・No03.06 改正－

Type

Attached documents(備 考))

資産を有することと なった 日

資 産 の 種 類 及 び 所 在 地

Business year

日 141日条各 号 に定める 国 内 源泉所 得に 係る資産

月月日

ToのSubmission of theNotification ofEstablishment of aSalary-PayingOffice

自至To

業Remarks

Day
月

From

事Businesspertaining todomestic
sourceincomestipulated ineach item ofArticle 141of theCorporationTax Act

条各 号 に定める国 内 源泉所 得に 係る事業

Objectives andtype of business

事 業 年 度年

法人税法第法人税法第141

Month

令和

Representative’s address

TelI hereby give notification that the corporation has
become foreign ordinary corporation.

新たに外国普通法人となったので届け出ます。

Year－Corporate name, etc.

人

責 任 者 住 所

事業を開始した日又はその開始予定日)

Country

国法

District Director of Tax Office

電話(Location of the head office or principal office（フリガナ）

税務署長殿Business year

Place of Tax payment

地Tel所

Date or
expected date ofcommencementof the business※整理番号

Postal code

Guidelines for Filling in the Notification about Becoming Foreign Ordinary Corporation
When a corporation has become foreign ordinary corporation having permanent establishment, or when foreign ordinary
corporation not having permanent establishment has commenced any business of providing personal services in Japan or come toacquire domestic source income, such as income arising from the management, ownership or transfer of assets in Japan or any
consideration arising from lease of real estate, etc., such foreign ordinary corporation is required to submit the Notification about
Becoming Foreign Ordinary Corporation to the competent district director having jurisdiction over the tax payment place within
two months from the date of acquisition of permanent establishment, date of commencement of business or date of acquisition ofincome or consideration. Please prepare this Notification referring to the following guidelines for filling in the Notification andsubmit it with attached documents.

1.

Number of Notifications to be submitted and attached documents
Submit two Notifications with the following attached documents translated in Japanese to the competent district
director having jurisdiction over the tax payment place (the place entered in accordance with the “2. How to fill ineach column” below): The articles of incorporation, articles of endowment, rules, constitutions or any equivalent
thereto.

2.

How to fill in each column(1) Fill in “Place of Tax payment” as follows:
A. A foreign corporation having permanent establishment must enter the location of its principal office, placeof business or any equivalent thereto concerning business activities conducted through the permanentestablishment.
B. Any corporation that does not fall under A. above and receive consideration for lease of real estate, etc.
(excluding lease of vessels or aircrafts) must enter the location of principal assets subject to lease, etc.
C. Any corporation that falls under neither A. nor B. above must enter the location selected for filing, making arequest or any other act related to corporation tax.
(2) In "Location of the head office or principal office," enter the location of the head office or principal officeoutside Japan.
(3) In "Country," enter the name of the country where the head office or principal office is located(4) In "Corporate number," enter the corporate number (13-digit number).
It is not necessary to enter the corporate number if it has not been assigned at the time of the submission date.
(5) In "Representative’s name," enter the name of the person responsible for management or administration ofbusiness or assets pertaining to domestic source income specified in each item of Article 141 of the Corporation
Tax Act. In "Representative’s address," enter the address of such responsible person.
(6) In “Business year,” enter the business year of the relevant foreign ordinary corporation.
If the start date of the business year is different between the first and next business years, such as when business
was started in the middle of the first business year, enter the first year and the next year respectively.
(7) In "Date or expected date of commencement of the business," enter the date or expected date of commencementof the business pertaining to domestic source income specified in each item of Article 141 of the Corporation TaxAct.
(8) In "Objectives and type of business," concretely enter the objectives and type of business pertaining to domestic
source income specified for in each item of Article 141 of the Corporation Tax Act.
(9) In "Date on which the assets are acquired," enter the date on which the assets are acquired pertaining to domestic
source income specified in each item of Article 141 of the Corporation Tax Act.
(10) In "Type and location of assets," enter the type and location of assets pertaining to domestic source income
specified in each item of Article 141 of the Corporation Tax Act.
(11) In “Submission of the Notification of Establishment of a Salary-Paying Office,” mark either “Yes” or “No” with○. (Including the cases where the Notification has already been submitted.)(Notes)If you have established any office or place of business that handles payments of salary, etc., you arerequired to submit the Notification of Establishment of a Salary-Paying Office to the competent district
director having jurisdiction over the location of such office or place of business within one month from thedate of establishment of such office or place of business.
(12) In “Attached documents,” mark the documents attached to this Notification with ○.
(13) If this Notification is prepared by a certified public tax accountant or a tax accountant corporation, such certified
tax accountant, etc. is required to place his/her signature in “Certified public tax accountant’s signature.”(14) Do not fill in the columns marked with ※.

3.

Matters to be noted
Indication of the name of a trust subject to corporation taxation
If a trustee of the trust subject to corporation taxation stipulated in Item 29-2 of Article 2 of the Corporation Tax
Act submits any application, etc. to the district director under the provisions of national tax laws, such trustee
must indicate the name of a trust subject to corporation taxation together with the corporate name or personalname of trustee in the column "Corporate name, etc." on the application form, etc. If the trustee is an individual,"Representative’s name" and "Representative’s address" are deemed to be replaced with "Name" and "Address."