Notification of Commencement of Profit-making Business

収益事業開始等届出書※整理番号
Postal code

〒Location of the head office or principal office

本店又は主たる事務所の所在地
Date of submission

MonthYear

令和年

電話(〒Day月日納税)－

Place of Tax payment

地
電話(Tel)－（フリガナ）
名

Name

称

名

称

Corporate number

法

人番号（フリガナ）
名

税務署長殿

Representative’s name称

代 表 者 氏 名I hereby give notification that the corporation has commenced a
new profit-making business, or has come to fall under thecategory of a public interest corporation, etc. that conducts
代 表 者 住 所
profit-making business〒

Representative’s address

電話(TelProfit-making
businesscommencement
date

令和Year年月

Month日Business year

From

事 業 年 度自至Day

業の目的Name

氏

関与税理士

名添付
書類

Location of office

事務所所在地電話(自至月月日日

To

1. Balance sheet for profit-making business
2. A copy of the articles of incorporation, etc.
3. Other()Attached documents

Tel日日Type of profit-making business

収益事
業の種類

事

Certified public tax
accountant
concerned

From月
月

To

Objectivesof business

Revised in June,2023－

新たに収益事業を開始した又は収益事業を行う公益法人等に該当することとなったので届け出ます。
収 益 事 業開 始 日 等

Submission ofthe Notificationof Establishmentof a SalaryPaying Office))

１ 収益事業についての貸借対照表
２ 定款等の写し
３ その他（）－Remarks(備 考)

Yes・No「給与支払事務所等の開設届出書」の提出の有無
税理士

※税務署
処理欄部

05.06 改正

門署

名
決算
期

有 ･ 無

Certified public tax accountant’s signature

業種番号番号

入力名
簿

通信
日付印

年 月 日

確認

（規格Ａ４）

Guidelines for Filling in the Notification of Commencement of Profit-making Business
When a corporation in the public interest, etc. or association or foundation without judicial personality, etc. has commenced new profit-making
business, or a public corporation has come to fall under the category of a corporation in the public interest, etc. that conducts profit-making business,such corporation, etc. is required to submit the Notification of Commencement of Profit-making Business to the competent district director having
jurisdiction over the tax payment place within two months from the date of commencement of the business, or from the date on which it became
applicable under the category. Please prepare this Notification referring to the following guidelines for filling in the Notification and submit it withattached documents.
1.

2.

3.

Corporation, etc. that are required to submit this Notification(1) Where a corporation in the public interest, etc. (corporation listed in Appended Table 2 of the Corporation Tax Act) or association or
foundation without judicial personality that is a domestic corporation has newly commenced profit-making business.
(2) Where a public corporation has come to fall under the category of a corporation in the public interest, etc. that conducts profit-making
business.
(3) Where a foreign corporation (limited to association or foundation without juridical personality) has come to acquire domestic source
income arising from profit-making business (hereinafter referred to as the "Specific Domestic Source Income") (except when corporation
tax is not imposed on the total amount of income categorized as specific domestic source income under the provisions of tax conventions,etc.).
Number of Notifications and attached documents
Submit one Notification (or two Notifications for a foreign corporation [limited to association or foundation without juridical personality])
together with the following attached documents respectively for the following categories of corporations.
(1) For a corporation in the public interest, etc. or association or foundation without judicial personality that is a domestic corporation which
has newly commenced profit-making business.
A. Balance sheet for profit-making business as of the date of commencement of the business
B. A copy of the articles of incorporation, articles of endowment, rules, constitutions or any equivalent thereto(2) A corporation in the public interest, etc. conducting profit-making business, which had been fallen under the category of a publiccorporation.
A. Balance sheet for profit-making business as of the date when a public corporation has come to fall under the category of a corporation in
the public interest, etc. that conducts profit-making business.
B. A copy of the articles of incorporation, articles of endowment, rules, constitutions or any equivalent thereto(3) For a foreign corporation (limited to association or foundation without judicial personality)
Balance sheet for profit-making business as of the date on which the corporation came to acquire specific domestic source income.
How to fill in each column(1) Where a corporation in the public interest, etc. or association or foundation without judicial personality that is a domestic corporation hascommenced new profit-making business, or a public corporation has come to fall under the category of a corporation in the public interest,etc. that conducts profit-making business, fill in this Notification as follows:
A. Fill in “Location of the head office or principal office” as follows:(a) In the case of a corporation in the public interest, etc. which has newly commenced profit-making business, or a corporationin the public interest, etc. conducting profit-making business, which had been fallen under the category of a public corporation,enter the location of the registered principal office.
(b) In the case of an association or foundation without judicial personality, if any head office or principal office is specified, enter
the location of such office, and if no such office is specified, enter the location of principal place of business. (In cases where
the association or foundation is engaged in mobile sales or any other business in which the place of business changes frequently,
if there is any place where the representative or administrator stays as the headquarters of the business to plan operations
performed by the association or foundation and supervises accounting, enter the location of such place. If such place changes
frequently, enter the address of the representative or administrator.)
B. 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.
C. In “Representative’s name,” enter the name of the person who represents the corporation. In the case of an association or foundation
without judicial personality that has no representative but has the administrator, enter the name of administrator.
D. In “Objectives of business,” enter the original business objectives of the corporation.
E. Fill in “Profit-making business commencement date” as follows:(a) In the case of a corporation in the public interest, etc. or association or foundation without judicial personality,
which has newly commenced profit-making business, enter the date of commencement of the profit-making business.
(b) In the case of a corporation in the public interest, etc. conducting profit-making business, which had been fallen under the categoryof a public corporation, enter the date on which it became such corporation in the public interest, etc. that conducts profit-makingbusiness.
F. In “Business year,” enter the business year of the corporation.
G. In “Type of profit-making business,” describe the detailed type of profit-making business that the corporation is engaged in.
H. In “Submission of the Notification of Establishment of a Salary-Paying Office,” mark either “Yes” or “No” with  (including thecases where the Notification has already been submitted.).
(Notes)If you have established any office or branch that handles payments of salary, etc., you are required to submit the Notificationof Establishment of a Salary-Paying Office to the competent district director having jurisdiction over the location of such office orbranch within one month from the date of establishment of such office or branch.
I. In “Remarks,” enter other matters for reference.
J. In “Attached documents,” mark the documents attached to this Notification with .
(2) Where a foreign corporation (limited to association or foundation without juridical personality) has come to acquire specific domestic

source income.
(1) Fill in this Notification in accordance with "Where a corporation in the public interest, etc. or association or foundation without juridical
personality that is a domestic corporation has commenced new profit-making business" above, while paying attention to the following
matters:
A. Fill in “Place of Tax payment” as follows:(a) If the corporation is a foreign corporation having permanent establishment, enter the location of the principal office, branch or
any other office equivalent thereto associated with the business conducted through such permanent establishment as the tax
payment place.
(b) If the corporation is not a corporation set forth in (a) above and falls under a corporation receiving consideration for lease ofreal properties, etc. (excluding lease of vessels or aircrafts), enter the location of principal assets pertaining to the consideration
as the tax payment place.
(c) If the corporation is neither a corporation set forth in (a) nor (b) above, enter the location selected for filing, making a requestor any other act related to corporation tax as the tax payment place.
B. In “Profit-making business commencement date,” enter the date on which the profit-making business performed in Japan iscommenced.
(3) In “Certified public tax accountant concerned,” enter the name of the certified public tax accountant concerned and the location of his/heroffice.
(4) If this Notification is prepared by a certified public tax accountant or a tax accountant corporation, such certified tax accountant, etc. isrequired to place his/her signature in “Certified public tax accountant’s signature.”
Do not fill in the columns marked with ※