Regulation for Enforcement of the Income Tax Act

Public notice under Article 180, paragraph (5) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment) of the Act is to be made by publishing the matters set forth in the items of the following paragraph in the Official Gazette.

The matters specified by Ministry of Finance Order as prescribed in Article 180, paragraph (5) of the Act are as follows:

the name of the person who made a notification or received a notice as prescribed in Article 180, paragraph (5) of the Act;

the name and location of the office, etc. of the person prescribed in the preceding item that is located in the place for tax payment prescribed in Article 305, paragraph (1), item (ii) (Procedures, etc. for Foreign Corporations to Seek the Application of Special Provisions on Taxation) of the Order and the names of the representative and any other responsible persons thereof;

the validity period set forth in Article 180, paragraph (6), item (i) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (1) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Act are as follows:

the name of the foreign trust company provided for in Article 180-2, paragraph (1) of the Act (referred to as a "foreign trust company" in item (i) of the following paragraph) and the location of its principal office in Japan;

the name and location of the business office with which the securities investment trust provided for in Article 180-2, paragraph (1) of the Act has been entrusted, and the name of the settlor of the trust contract related to the securities investment trust;

the date on which the statement was made pursuant to the provisions of Article 180-2, paragraph (1) of the Act.

The matters specified by Ministry of Finance Order as prescribed in Article 180-2, paragraph (2) of the Act are as follows:

the name of the foreign trust company and the location of its principal office in Japan;

the name and location of the business office with which the retirement pension trust provided for in Article 180-2, paragraph (2) of the Act has been entrusted, and the type of a trust contract related to the retirement pension trust;

the date on which the statement was made pursuant to the provisions of Article 180-2, paragraph (2) of the Act.

A Foreign Corporation that has assumed a group investment trust prescribed in Article 176, paragraph (3) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, if income tax prescribed in Article 180-2, paragraph (3) of the Act has been imposed on the trust property of that group investment trust, must retain the documents prescribed in Article 306-2, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order at the place for tax payment for seven years from the year following the year that includes the day on which that amount of income tax was deducted pursuant to Article 180-2, paragraph (3) of the Act or the day on which that amount of income tax was deducted pursuant to Article 9-3-2, paragraph (3) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation.

The provisions of Article 72-4, paragraph (3) (Special Provisions for Taxation on Interest, etc. on Trust Property of Group Investment Trusts) apply mutatis mutandis to the documents specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (3) of the Order.

The provisions of Article 72-4, paragraph (4) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraphs (4) and (6) of the Order, and the provisions of Article 72-4, paragraph (5) apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (5) of the Order, respectively.

The provisions of Article 72-4, paragraphs (4) and (5) apply mutatis mutandis to the notification by document set forth in the proviso to Article 306-2, paragraph (8) of the Order, given pursuant to the provisions of the proviso to that paragraph.

The notification by document under Article 306-2, paragraph (5) of the Order must be selected for each Foreign Corporation prescribed in that paragraph.

The method specified by Ministry of Finance Order as prescribed in Article 306-2, paragraph (8) of the Order is the method prescribed in Article 92-2, paragraph (1) (Electronic or Magnetic Means Concerning Provision of Matters to Be Stated in a Notice of Payment).

The method prescribed in the preceding paragraph must conform to the standards prescribed in Article 92-2, paragraph (2).

The provisions of Article 92-3 (Consent to Provision by Electronic or Magnetic Means of Notices of Payment) apply mutatis mutandis to the case where the Foreign Corporation prescribed in Article 306-2, paragraph (10) of the Order obtains the consent of the individual or corporation in that paragraph pursuant to that paragraph.