Article 138-2 · Reporting of Matters Related to Written Reports, etc.第百三十八条の二(報告書等に関する事項の報告)
- AddedArticle 138-2, paragraph (1)
In addition to what is provided for in paragraph (1) of the preceding Article, when a person listed in the upper column of the following table (or, if there is a person deemed to be that person under the provisions of other laws and regulations, that deemed person; referred to as a "person obligated to submit" in the following paragraph) submits to the district director the documents listed in the lower column of the table (hereinafter referred to as "written report, etc." in this Article) pursuant to the provisions listed in the middle column of the table, the person must report the matters to be stated in the written report, etc. (limited to the matters specified by Order of the Ministry of Health, Labour and Welfare pertaining to the insured and other persons specified by Order of the Ministry of Health, Labour and Welfare; hereinafter referred to as "matters to be reported" in this Article and paragraph (1) of the following Article), by the date prescribed in the provisions listed in the middle column of the table, to the Association of Medical Care Systems for the Elderly Aged 75 and older specified by Order of the Ministry of Health, Labour and Welfare, by a method using an electronic data processing system specified by Order of the Ministry of Health, Labour and Welfare or any other method specified by Order of the Ministry of Health, Labour and Welfare.
Financial instruments business operator, etc. (meaning a financial instruments business operator, etc. prescribed in Article 37-11-3, paragraph (3), item (i) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)) Article 37-11-3, paragraph (7) of the Act on Special Measures Concerning Taxation The report prescribed in Article 37-11-3, paragraph (7) of the Act on Special Measures Concerning Taxation A person prescribed in Article 225, paragraph (1), items (i) and (ii) of the Income Tax Act (Act No. 33 of 1965) Article 225, paragraph (1) of the Income Tax Act The statement prescribed in Article 225, paragraph (1) of the Income Tax Act (limited to a statement pertaining to the payments prescribed in items (i) and (ii) of that paragraph that relates to dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on listed shares, etc." in this table)) Trustee of a trust (meaning a trustee of a trust prescribed in Article 227 of the Income Tax Act) Article 227 of the Income Tax Act The statement of calculation prescribed in Article 227 of the Income Tax Act (limited to a statement that relates to dividends and similar income on listed shares, etc.) A person who, in connection with business, receives payment of interest, etc. prescribed in Article 23, paragraph (1) of the Income Tax Act or dividends, etc. prescribed in Article 24, paragraph (1) of that Act as a nominee for another person Article 228, paragraph (1) of the Income Tax Act The statement prescribed in Article 228, paragraph (1) of the Income Tax Act (limited to a statement that relates to dividends and similar income on listed shares, etc.) 前条第一項の規定によるもののほか、次の表の上欄に掲げる者(他の法令の規定により当該者とみなされた者がある場合にあつては、当該みなされた者。次項において「提出義務者」という。)は、同表の中欄に掲げる規定に基づき同表の下欄に掲げる書類(以下この条において「報告書等」という。)を税務署長に提出するときは、当該報告書等に記載すべきものとされる事項(被保険者その他の厚生労働省令で定める者に係る厚生労働省令で定める事項に限る。以下この条及び次条第一項において「報告事項」という。)を、同表の中欄に掲げる規定に規定する期日までに、厚生労働省令で定める電子情報処理組織を使用する方法その他厚生労働省令で定める方法により、厚生労働省令で定める後期高齢者医療広域連合に報告しなければならない。
金融商品取引業者等(租税特別措置法(昭和三十二年法律第二十六号)第三十七条の十一の三第三項第一号に規定する金融商品取引業者等をいう。) 租税特別措置法第三十七条の十一の三第七項 租税特別措置法第三十七条の十一の三第七項に規定する報告書 所得税法(昭和四十年法律第三十三号)第二百二十五条第一項第一号及び第二号に規定する者 所得税法第二百二十五条第一項 所得税法第二百二十五条第一項に規定する調書(同項第一号及び第二号に規定する支払に関するものであつて租税特別措置法第八条の四第一項に規定する上場株式等の配当等(以下この表において「上場株式等の配当等」という。)に係るものに限る。) 信託の受託者(所得税法第二百二十七条に規定する信託の受託者をいう。) 所得税法第二百二十七条 所得税法第二百二十七条に規定する計算書(上場株式等の配当等に係るものに限る。) 業務に関連して他人のために名義人として所得税法第二十三条第一項に規定する利子等又は同法第二十四条第一項に規定する配当等の支払を受ける者 所得税法第二百二十八条第一項 所得税法第二百二十八条第一項に規定する調書(上場株式等の配当等に係るものに限る。) - AddedArticle 138-2, paragraph (2)
When a person obligated to submit (limited to a person specified by Order of the Ministry of Health, Labour and Welfare as a person expected to have only a small number of written reports, etc. to submit) submits written reports, etc. to the district director pursuant to the provisions listed in the middle column of the table in the preceding paragraph (limited to a submission made by a method set forth in Article 42-2-2, paragraph (1), item (i) of the Act on Special Measures Concerning Taxation that is specified by Order of the Ministry of Health, Labour and Welfare), the district director who received the submission is to provide, without delay, as specified by Order of the Ministry of Health, Labour and Welfare, the matters to be reported pertaining to those written reports, etc. to the Association of Medical Care Systems for the Elderly Aged 75 and older referred to in the preceding paragraph. In this case, the report under the provisions of that paragraph is deemed to have been made on the date of the submission.
提出義務者(提出すべき報告書等の枚数が少ないと見込まれる者として厚生労働省令で定める者に限る。)が、前項の表の中欄に掲げる規定に基づき税務署長に対し報告書等の提出(租税特別措置法第四十二条の二の二第一項第一号に掲げる方法であつて厚生労働省令で定めるものをもつて行われたものに限る。)をしたときは、当該提出を受けた税務署長は、遅滞なく、厚生労働省令で定めるところにより、当該報告書等に係る報告事項を前項の後期高齢者医療広域連合に提供するものとする。この場合においては、その提出の日において、同項の規定による報告がされたものとみなす。
- AddedArticle 138-2, paragraph (3)
In addition to what is provided for in the preceding two paragraphs, particulars necessary for the reporting of the matters to be reported to the Association of Medical Care Systems for the Elderly Aged 75 and older are specified by Order of the Ministry of Health, Labour and Welfare.
前二項に定めるもののほか、後期高齢者医療広域連合に対する報告事項の報告に関し必要な事項は、厚生労働省令で定める。