Notification of Corporation Establishment

法 人 設 立 届 出 書※ 整 理 番 号

Postal code〒
本店又は主たる事務所の所在地

Year

Date of submission

MonthLocation of the head office or principal office
TelDay

電話()―)

― To

〒
令和

年月日

納

税

法

税務署長殿
新たに内国法人を設立したので届け出ます。

I hereby give notification on theestablishment of a new domesticcorporation.

設 立 年 月 日番（フリガナ）

Representative’s name
代 表 者 氏 名
〒 Representative’s address

令和年月日

事Yen

円

業

立の形

年

度

名Businesses which the corporation is
actually engaged in or will be engagedin電話((自)月称所

NameLocation

1. Corporation established as a result of an incorporation of a sole proprietorship2. Corporation established as a result of a merger
3. Corporation established as a result of an incorporation-type company split( Split-off-type・ Spin-off-type・Other)
4. Corporation established as a result of a capital contribution in kind
5. Other ()格 ・ そ の 他事業開始（見込み）年月日

年

月

有・
無Yes・No添

適

Attached documents, etc.

Location of office
事務所所在地士署名Tel電話（）－Certified public tax accountant’s signature部

決算

業種番入門

期番号号

力通信
日付印

年 月 日

確認

（ 規 格 Ａ ４ ）03.06 改正

名名 簿

※税務署処理欄

1. A copy of the articles ofincorporation, etc.
１ 定款等の写し
2. Other
２ その他
(（）

類

理

Reference number書

税Name日)付「給与支払事務所等の開設届出書」提出の有無

関与税 理 士在Branch・ local office・ factory, etc.

設立の形態が２～４である場合の適格区分

氏

年

個人企業を法人組織とした法人である場合(税務署)(整理番号：
合併により設立した法人である場合
Tax Office
新設分割により設立した法人である場合（□分割型・□分社型・□その他）
現物出資により設立した法人である場合 Qualified・Other
その他()

令和

Date ofcommencementof the bch the月日
corporation isqualified for anewly月日
establishedcorporation for
consumption
地tax

日 (至)

消費税の新設法人に該当するこ
令和ととなった事業年度開始の日
支店
・出張所
・工場
等

(現に営んでいる又は営む予定のもの)

１２
態 ３
４５

Tel
From

Business year

Businesses shown in the articles ofincorporation, etc.

的設

Corporate number号(定款等に記載しているもの)

事 業 の 目

Certified public
tax accountant
concerned

人

Month

設立時の資本金又は出資金の額

Qualification
category for thetype ofestablishment listed
in 2 through 4

Submission of
the Notificationof Establishmentof a SalaryPaying Office

法

Corporate name名代 表 者 住 所

Date ofestablishment(Expected)
Date ofcommencementof business

人DayYearType of establishment

Place of Tax payment（ フ リ ガ ナ ）District Director of Tax Office

Amount ofstated capitalor capital
contribution
Objectives ofbusiness地)

Guidelines for Filling in the Notification of Corporation Establishment
When establishing an ordinary corporation or cooperative, etc. (corporations listed in Appended Table 3 of the Corporation Tax Act) which is adomestic corporation, you are required to submit the Notification of Corporation Establishment to the competent district director having
jurisdiction over the tax payment place within two months from the date of establishment of such corporation. Please prepare this Notificationreferring to the following guidelines for filling in the Notification and submit it with attached documents.
1.

2.

Number of Notifications to be submitted and attached documents, etc.
Submit one Notification with the following attached documents: a copy of the articles of incorporation, articles of endowment, rules,constitutions or any equivalent thereto (hereinafter referred to as the "Articles of Incorporation, etc.")
Submit two Notifications for an ordinary domestic corporation whose capital is 100 million yen or more.
How to fill in each column(1) In “Location of the head office or principal office,” enter the location of the registered head office or principal office.
(2) 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.
(3) In “Representative’s name,” enter the name of the person representing the corporation. In “Representative’s address,” enter the addressof such representative.
(4) In “Date of establishment,” enter the date of registration shown in the registry.
(Notes) If the corporation is established by merger or incorporation-type company split, enter the date of registration of the company
incorporated through consolidation-type merger or incorporation-type company split.
(5) In “Objectives of business,” enter major business types among those listed in the Articles of Incorporation, etc. as well as businesstypes that the corporation is actually engaged in or will be engaged in.
(6) In “Business year,” enter the fiscal period provided by laws, Articles of Incorporation, etc.
(7) In “Amount of stated capital or capital contribution at the time of establishment,” enter the registered amount of stated capital orcapital contribution at the time of establishment.
(8) In “Date of commencement of the business year in which the corporation is qualified for a newly established corporation for
consumption tax,” enter the date of establishment if the amount of stated capital or capital contribution as of the date of establishment
is 10 million yen or more. If this date of establishment is filled in, you are not required to submit the Notification of Being Qualified
for a Newly Established Corporation for Consumption Tax[Form No. 10-(2)].
(Notes) Newly established corporations whose amount of stated capital or capital contributions as of the date of commencement of abusiness year is 10 million yen or more are not exempted from consumption tax liabilities for a taxable period having no baseperiod (generally the first and the second term from establishment) and are required to file final tax return form for
consumption tax.
In principle, from a taxable period for which taxable sales amount during a base period can be calculated (generally the third
term from establishment), the corporation’s tax liabilities are determined based on taxable sales during a base period.
Therefore, even if the corporation is exempted from tax liabilities based on taxable sales during a base period in and after thethird term from establishment, if the corporation intends to choose taxable enterprise status, the corporation is required tosubmit the Report on the Selection of Tax Proprietor Status for Consumption Tax (Form No. 1) by the day preceding the firstdate of the taxable period for which the corporation intends to choose taxable enterprise status. Note that if such report is notsubmitted, the corporation cannot file final tax return form even in cases where the corporation can receive consumption tax
refund by filing final tax return form.
(9) In “Branch・local office・factory, etc.” enter all branches, local offices, sales offices, administrative office, plants, etc. whether
registered or not registered.
(10) In the “Type of establishment,” mark the relevant number of type with .
In the case of corporations established as a result of an incorporation-type company split, if the company split falls under Item 12-9
(split-off-type company split) of Article 2 of the Corporation Tax Act, check the box “Split-off-type,” and if the company split falls
under Item 12-10 (spin-off-type company split) of the same article of the same Act, check the box “Spin-off-type.” If only a portion ofthe shares, etc. of the succeeding corporation in the company split is issued to the Shareholders, etc. of the split corporation, check thebox “Other.”If the "Type of establishment" is 1, enter the name of the tax office to which final tax return forms were filed when the corporation
was a solo proprietorship and the reference number in the parentheses.
(Notes) If the "Type of establishment" falls under 2 through 4, attach a copy of the merger agreement associated with reorganization,
the company split agreement, the company split plan or any equivalent thereto, and "Important Matters Concerning Reorganization"
when filing a final tax return.
(11) If the “Type of establishment” falls under 2 through 4, fill in “Qualification category.” If the relevant merger, company split or capital
contribution in kind falls under Item 12-8 (qualified merger), Item 12-11 (qualified company split) or Item 12-14 (qualified capitalcontribution in kind) of Article 2 of the Corporation Tax Act, mark “Qualified” with , and if it does not fall under such Item, mark“Other” with .
(12) In “(Expected) Date of commencement of business,” enter the date on which the business has been commenced or will be commenced.
(13) In “Submission of the Notification of Establishment of a Salary-Paying Office,” mark either “Yes” or “No” with .
(Mark “Yes” with if such 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 “Submission of the Notification of Establishment of a
Salary-Paying Office” to the competent district director having jurisdiction over the place of such office or branch within one month from the date of establishment of such officeor branch.

(14) In “Certified public tax accountant concerned,” enter the name of the certified public tax accountant concerned and the location of
his/her office.
(15) In “Attached documents, etc.” mark the documents attached to this Notification with .
(16) If this Notification is prepared by a certified public tax accountant or a tax accountancy corporation, such certified tax accountant, etc.
is required to place his/her signature in “Certified public tax accountant’s signature.”(17) Do not fill in the columns marked with ※.