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(外国法人が課税の特例の要件に該当しなくなつた場合の手続等)
第三百六条  法第百八十条第一項（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例）の証明書の交付を受けている法人は、同条第二項に規定する場合には、次に掲げる事項を記載した届出書に当該証明書を添付し、これをその法人税の納税地の所轄税務署長に提出するとともに、その法人が当該証明書を提示した国内源泉所得の支払者に対しその旨を遅滞なく通知しなければならない。

Procedures Required When a Foreign Corporation No Longer Satisfies the Requirements under the Special Provisions on Taxation
Article 306  A corporation that has obtained a certificate set forth in Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by a Foreign Corporation With a Permanent Establishment in Japan) of the Act must, in the case prescribed in Article 180, paragraph (2) of the Act, attach the certificate to a written notice stating the following matters, submit these to the competent district director with jurisdiction over the place for tax payment concerning corporation tax, and notify the payer of domestic source income to whom the corporation has presented the certificate to that effect without delay:一  その法人の納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名(i)  the name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for that office, etc.;二  第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は法第百八十条第一項各号に規定する外国法人に該当しないこととなつた事情の詳細(ii)  the detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) or ceased to fall under any of the categories of foreign corporations prescribed in the items of Article 180, paragraph (1) of the Act;三  その法人が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所(iii)  the name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income;四  その他参考となるべき事項(iv)  other matters useful for reference purposes.

前項に規定する法人は、同項の証明書に係る第三百五条第一項（外国法人が課税の特例の適用を受けるための手続等）の申請書に記載した同項第一号又は第二号に掲げる事項に変更があつた場合には、遅滞なく、その旨を記載した届出書を前項の所轄税務署長に提出しなければならない。

The corporation prescribed in the preceding paragraph must, where there has been any change to the matters listed in Article 305 (1), item (i) or item (ii) (Procedures Required When a Foreign Corporation Seeks the Application of the Special Provisions on Taxation) which are stated in a written application set forth in Article 305, paragraph (1) pertaining to a certificate set forth in the preceding paragraph, submit a written notice to that effect to the competent district director set forth in the preceding paragraph without delay.一  その法人の納税地にある事務所等の名称及び所在地並びにその代表者その他の責任者の氏名(i)  the name and location of the corporation's office, etc. at the place for tax payment, and the name of the person representative of or any other person responsible for that office, etc.;二  第三百四条各号（外国法人が課税の特例の適用を受けるための要件）に掲げる要件に該当しないこととなり、又は法第百八十条第一項各号に規定する外国法人に該当しないこととなつた事情の詳細(ii)  the detailed statement of the circumstances where the corporation has ceased to satisfy the requirements listed in the items of Article 304 (Requirements Allowing the Special Provisions on Taxation to Be Applied to a Foreign Corporation) or ceased to fall under any of the categories of foreign corporations prescribed in the items of Article 180, paragraph (1) of the Act;三  その法人が当該証明書を提示した国内源泉所得の支払者の氏名又は名称及びその住所、事務所、事業所その他当該国内源泉所得の支払の場所(iii)  the name of the payer of domestic source income to whom the corporation has presented the certificate, and the payer's domicile, office, place of business or any other place of payment of the relevant domestic source income;四  その他参考となるべき事項(iv)  other matters useful for reference purposes.