第三百五十二条の四（支払通知書に記載すべき事項の電磁的方法による提供の承諾等）
A person who makes the payment prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act must, when intending to provide the person receiving the payment prescribed in that paragraph with the matters to be stated in the written notice prescribed in that paragraph pursuant to the main clause of that paragraph, in advance, in accordance with Ministry of Finance Order, indicate to the person receiving the payment the type and content of the electronic or magnetic means to be used (meaning the electronic or magnetic means prescribed in that paragraph; the same applies hereinafter in this Article, the following Article and Article 356 (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary or Other Wage, Severance Pay or Other Such Compensation, or Public Pension or Retirement Package, etc.)), and obtain consent in writing or by electronic or magnetic means.
Where a person who makes the payment referred to in the preceding paragraph and has obtained consent under that paragraph has been notified, in writing or by electronic or magnetic means, by the person receiving the payment referred to in that paragraph that the person will not receive provision by electronic or magnetic means under the main clause of Article 225, paragraph (3) of the Act, the person making the payment must not provide the person receiving the payment with the matters to be stated in the written notice prescribed in that paragraph by electronic or magnetic means; provided, however, that this does not apply where the person receiving the payment gives consent again under the preceding paragraph.
第三百五十三条（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等）
A person who pays to a Resident in Japan the salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter referred to as "salary or other wage" in this Article and Article 356 (Consent to the Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, or Public Pensions and Retirement Packages, etc.)), the severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 356) or the public pension or retirement package prescribed in Article 226, paragraph (3) of the Act (hereinafter referred to as "public pension or retirement package" in this Article and Article 356) must, when seeking to provide the matters to be stated in the withholding receipt prescribed in paragraph (4) of that Article pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
居住者に対し国内において法第二百二十六条第一項（源泉徴収票）に規定する給与等（以下この条及び第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）において「給与等」という。）、法第二百二十六条第二項に規定する退職手当等（以下この条及び第三百五十六条において「退職手当等」という。）又は法第二百二十六条第三項に規定する公的年金等（以下この条及び第三百五十六条において「公的年金等」という。）の支払をする者は、法第二百二十六条第四項本文の規定により同項に規定する源泉徴収票に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 226, paragraph (4) of the Act, provide the matters to be stated in the withholding receipt prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph.
Article 353-2Statement of Partner Income from a Limited Liability Business Partnership
第三百五十三条の二（有限責任事業組合等に係る組合員所得に関する計算書）
The date specified by Cabinet Order prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act is to be the date on which two months elapse from the day following the last day of the calculation period prescribed in that Article that is provided for in the investment limited partnership contract prescribed in that Article.
法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）に規定する政令で定める日は、同条に規定する投資事業有限責任組合契約において定める同条の計算期間の終了の日の翌日から二月を経過する日とする。
Article 354Report on the Exercise of Share Options
第三百五十四条（新株予約権の行使に関する調書）
The share options specified by Cabinet Order prescribed in Article 228-2 (Report on the Exercise of Share Options) of the Act are to be the following share options:
法第二百二十八条の二（新株予約権の行使に関する調書）に規定する政令で定める新株予約権は、次に掲げる新株予約権とする。
share options that are provided to be on terms or in an amount particularly favorable to the person who subscribes for those share options;
新株予約権を引き受ける者に特に有利な条件又は金額であることとされる当該新株予約権
share options (excluding those falling under the preceding item) that are provided to be issued or allotted as the whole or part of consideration for the provision of services or other acts.
役務の提供その他の行為に係る対価の全部又は一部として発行又は割当てをすることとされる新株予約権（前号に該当するものを除く。）
The issuance or allotment specified by Cabinet Order prescribed in Article 228-2 of the Act is to be the issuance or allotment of a share option in the case where the amount calculated by dividing the sum of the amount to be paid in money in relation to the issuance or allotment of the share option prescribed in that Article and the amount to be paid upon the exercise of that share option by the number of shares to be delivered through the exercise of that share option is less than the amount equivalent to the value per share of the shares of the stock company that issued or allotted that share option at the time of the resolution prescribed in that Article relating to the issuance or allotment of that share option.
法第二百二十八条の二に規定する政令で定める発行又は割当ては、同条に規定する新株予約権の発行又は割当てに係る金銭により払い込まれるべき額と当該新株予約権の行使に際して払い込まれるべき額との合計額を当該新株予約権の行使によつて交付することとなる株式の数で除して計算した金額が当該新株予約権の発行又は割当てに係る同条に規定する決議の時における当該新株予約権を発行又は割当てをした株式会社の株式の一株当たりの価額に相当する金額に満たない場合における当該新株予約権の発行又は割当てとする。
Article 354-2Allotment of Shares for Consideration of a Significantly Low Value
第三百五十四条の二（著しく低い価額の対価による株式割当て）
The allotment specified by Cabinet Order prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the Act is to be the allotment of shares in the case where, with regard to shares allotted in response to a solicitation of persons to subscribe for shares by a resolution under Article 322, paragraph (1) (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) of the Companies Act (including the provisions of the articles of incorporation under paragraph (2) of that Article), the amount to be paid in prescribed in Article 199, paragraph (1), item (ii) (Determination of Subscription Requirements) of that Act for those shares is an amount less than one-half of the value normally required for acquiring those shares.
法第二百二十八条の三（株式無償割当てに関する調書）に規定する政令で定める割当ては、会社法第三百二十二条第一項（ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会）の決議（同条第二項の規定による定款の定めを含む。）により株式を引き受ける者の募集に応じて割り当てられる株式につき、当該株式の同法第百九十九条第一項第二号（募集事項の決定）に規定する払込金額が当該株式の取得のために通常要する価額の二分の一に満たない金額である場合における当該株式の割当てとする。
第三百五十四条の三（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）
The relationship specified by Cabinet Order prescribed in Article 228-3-2 (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) of the Act is to be the relationship in which a Foreign Corporation directly or indirectly holds shares (limited to those with voting rights, and including capital contributions; the same applies hereinafter in this paragraph) of a number or amount that is 50 percent or more of the total number or total amount of the issued shares (limited to those with voting rights) or capital contributions (hereinafter referred to as "issued shares, etc." in this Article) of a Domestic Corporation. In this case, whether that Foreign Corporation directly or indirectly holds shares of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of that Domestic Corporation is to be determined on the basis of the sum of the direct shareholding ratio of that Foreign Corporation in that Domestic Corporation (meaning the ratio of the number or amount of shares of that Domestic Corporation held by that Foreign Corporation to the total number or total amount of the issued shares, etc. of that Domestic Corporation) and the indirect shareholding ratio of that Foreign Corporation in that Domestic Corporation (meaning the ratio specified in the relevant item in accordance with the categories of cases listed in the following items (where the case falls under all of the cases listed in the items, the total of the ratios specified in those items)).
法第二百二十八条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に規定する政令で定める関係は、外国法人が内国法人の発行済株式（議決権のあるものに限る。）又は出資（以下この条において「発行済株式等」という。）の総数又は総額の百分の五十以上の数又は金額の株式（議決権のあるものに限るものとし、出資を含む。以下この項において同じ。）を直接又は間接に保有する関係とする。この場合において、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式を直接又は間接に保有するかどうかの判定は、当該外国法人の当該内国法人に係る直接保有の株式の保有割合（当該外国法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該外国法人の当該内国法人に係る間接保有の株式の保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）とを合計した割合により行うものとする。
where shares of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of a corporation that is a Shareholder, Member, or Other Investor of that Domestic Corporation are owned by that Foreign Corporation: the ratio of the number or amount of shares of that Domestic Corporation held by that corporation that is a Shareholder, Member, or Other Investor to the total number or total amount of the issued shares, etc. of that Domestic Corporation (where there are two or more corporations that are such Shareholders, Members, or Other Investors, the total of the ratios calculated for each of those two or more corporations);
当該内国法人の株主等である法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式が当該外国法人により所有されている場合 当該株主等である法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
where one or more corporations that are linked in a chain through the ownership of issued shares, etc. with a corporation that is a Shareholder, Member, or Other Investor of that Domestic Corporation (excluding a corporation that is a Shareholder, Member, or Other Investor referred to in the preceding item and that falls under the case listed in that item) and with that Foreign Corporation (hereinafter in this item referred to as "capital-linked corporations") are interposed between that corporation and that Foreign Corporation (limited to the case where each of the capital-linked corporations and that corporation that is a Shareholder, Member, or Other Investor has shares of a number or amount that is 50 percent or more of the total number or total amount of its issued shares, etc. owned by that Foreign Corporation or a capital-linked corporation (limited to one that has shares of a number or amount that is 50 percent or more of the total number or total amount of its issued shares, etc. owned by that Foreign Corporation or another capital-linked corporation)): the ratio of the number or amount of shares of that Domestic Corporation held by that corporation that is a Shareholder, Member, or Other Investor to the total number or total amount of the issued shares, etc. of that Domestic Corporation (where there are two or more corporations that are such Shareholders, Members, or Other Investors, the total of the ratios calculated for each of those two or more corporations).
当該内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と当該外国法人との間にこれらの法人と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式を当該外国法人又は出資関連法人（その発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式が当該外国法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。） 当該株主等である法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
The rights specified by Cabinet Order prescribed in Article 228-3-2 of the Act are to be the following rights:
法第二百二十八条の三の二に規定する政令で定める権利は、次に掲げる権利とする。
the right to acquire, without consideration or at an advantageous price, shares of the foreign parent company or similar corporation prescribed in Article 228-3-2 of the Act (limited to one that has concluded the contract prescribed in that Article with the officers or similar persons prescribed in that Article; hereinafter referred to as the "foreign parent company or similar corporation" in this paragraph) or shares of a corporation that has a capital relationship with that foreign parent company or similar corporation (meaning a relationship in which one of that foreign parent company or similar corporation and a corporation other than it directly or indirectly holds shares (limited to those with voting rights, and including capital contributions) of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of the other corporation; the same applies in the following paragraph) (hereinafter collectively referred to as "shares of the foreign parent company, etc." in this paragraph);
the right to receive payment or provision of money or other economic benefits in an amount equivalent to the value of the shares of the foreign parent company, etc. or in an amount equivalent to dividends on those shares of the foreign parent company, etc.;
外国親会社株式等の価額に相当する額又は当該外国親会社株式等に係る配当に相当する額の金銭その他の経済的利益の支払又は供与を受けることができる権利
the right to receive delivery, payment or provision of the shares of the foreign parent company, etc., money or other economic benefits where the value of the shares of the foreign parent company, etc., the performance of the foreign parent company or similar corporation or the numerical value of any other index reaches a standard determined in advance within a certain period.
The provisions of the second sentence of paragraph (1) apply mutatis mutandis to the determination of whether there is a capital relationship.
A person who is to submit the statements and similar reports prescribed in Article 228-4, paragraph (3) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act and who wishes to obtain approval under that paragraph must submit a written application stating the person's name and domicile or name, location and corporate number, the district director to whom the person intends to provide the required particulars prescribed in paragraph (1) of that Article for those statements and similar reports, and other matters specified by Ministry of Finance Order, to the competent district director prescribed in paragraph (3) of that Article with jurisdiction over the person.
法第二百二十八条の四第三項（支払調書等の提出の特例）の承認を受けようとする同項に規定する調書等を提出すべき者は、その者の氏名及び住所又は名称、所在地及び法人番号、当該調書等の同条第一項に規定する記載事項を提供しようとする税務署長その他の財務省令で定める事項を記載した申請書を、その者の同条第三項に規定する所轄の税務署長に提出しなければならない。
The competent district director set forth in the preceding paragraph is to, where the written application set forth in that paragraph has been submitted and the district director has decided to approve or not to approve the application, notify the person who made the application to that effect in writing.
Where the written application set forth in paragraph (1) has been submitted, if there has been no notice that the application has been approved or has not been approved by the day on which two months elapse from the day of submission of the written application, the approval is deemed to have been granted on that day.
第一項の申請書の提出があつた場合において、その申請書の提出の日から二月を経過する日までにその申請につき承認をし、又は承認をしないこととした旨の通知がなかつたときは、同日においてその承認があつたものとみなす。
第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）
A person who pays to a Resident in Japan salary or other wage, severance pay or other such compensation, or a public pension or retirement package must, when seeking to provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
居住者に対し国内において給与等、退職手当等又は公的年金等の支払をする者は、法第二百三十一条第二項本文（給与等、退職手当等又は公的年金等の支払明細書）の規定により同項に規定する給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 231, paragraph (2) of the Act, provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph.
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
public pension or retirement packagemachine translation
「公的年金等」
The pensions defined in Article 35, paragraph (3) of the Income Tax Act — pensions under the public pension laws and schemes a Cabinet Order (政令) sets, government service pensions (恩給) and pensions paid by former employers for past service, and defined-benefit corporate pensions and similar — on whose payment income tax is withheld.
Short name set inArticle 353, paragraph (1)· applies only in this article and in Article 356
severance pay or other such compensationmachine translation
「退職手当等」
Severance pay or other such compensation as Article 226, paragraph (2) of the Income Tax Act refers to: the payments Article 30, paragraph (1) of that Act describes, other than those from which no tax need be withheld, for which the payer must issue a withholding slip (源泉徴収票).
Short name set inArticle 353, paragraph (1)· applies only in this article and in Article 356
issued shares, etc.machine translation
「発行済株式等」
The issued shares carrying voting rights, or the capital contributions, of a domestic corporation, by which it is judged whether a foreign corporation holds 50% or more of them directly or indirectly.
Short name set inArticle 354-3, paragraph (1)· applies only in this article
capital-linked corporationmachine translation
「出資関連法人」
Each of one or more corporations that stand, through a chain of shareholdings, between a corporation holding shares in a domestic corporation and a foreign corporation, each with 50% or more of its shares held by the foreign corporation or by another such corporation.
Short name set inArticle 354-3, paragraph (1), item (ii)· applies only in this item
shares of the foreign parent company, etc.machine translation
「外国親会社株式等」
In Article 354-3, paragraph (2), the shares of a foreign parent company or similar corporation (外国親会社等) that has made a contract with officers or employees as Article 228-3-2 of the Income Tax Act describes, or of a corporation with a capital relationship to it — one of the two holding, directly or indirectly, at least half of the other's voting shares — which a right such as a stock option lets a person acquire free or at an advantageous price.
Short name set inArticle 354-3, paragraph (2), item (i)· applies only in this paragraph
foreign parent company or similar corporationmachine translation
「外国親会社等」
In Article 354-3, paragraph (2), a foreign parent company or similar corporation as defined in Article 228-3-2 of the Income Tax Act — a foreign corporation that holds at least half of a domestic corporation's voting shares or is otherwise related to it as a Cabinet Order (政令) specifies, or that has an office in Japan — limited to one that has made a contract with the officers or employees that Article covers granting them rights such as stock options.
Short name set inArticle 354-3, paragraph (2), item (i)· applies only in this paragraph
capital relationshipmachine translation
「資本関係」
A relationship in which either the foreign parent company, etc. (外国親会社等) or another corporation holds, directly or indirectly, 50% or more of the other's issued voting shares or capital contributions.
Defined inArticle 354-3, paragraph (2), item (i)· applies only in this provision and in Article 354-3, paragraph (3)
articles of incorporation
定款
A company's own basic rules, written by its founders when it is formed: at least its purpose, its trade name, where its head office is, the value of the property contributed at incorporation and who the founders are (Companies Act, Article 27). A stock company's must be certified by a notary before it takes effect (Article 30, paragraph (1)), and can later be changed by a resolution of the shareholders meeting (Article 466). Many rules in the Act apply "unless the articles of incorporation provide otherwise", so a company's articles decide a great deal of how the Act applies to it.
Written by AI using Companies Act, Arts. 26, 27, 30, 466, 575 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.