Thank you for the inquiry and kindly find replies to it as follows:

 

(1) The application for the separate business unit taxation can be applied from the taxable period under which the start date of the additional business unit falls (Article 8, Paragraph 5 of the law).
    (*) If the application for registration change is submitted within 20 days from the start date of the new business unit, it can be applied from the taxable period in which the business begins.
    (*) Please note that the application should be made concurrently with the business registration application.
        (The form to be used is not the business registration application form specified in Schedule 4 of the Enforcement Rules but a different form, as indicated below.)

(2) The required forms for the application are as follows:
    (*) Application for Registration as a Business Unit Taxpayer (Schedule 5 of the Enforcement Rules)
    (*) Detailed List of Closed Business Locations for a Business Unit Taxpayer (Individual: Schedule 4, Form 2, Corporation: Schedule 4, Form 3)