Regulation for Enforcement of the Income Tax Act

The matters specified by Ministry of Finance Order as prescribed in Article 267, paragraph (2) (Statement of Details of Withheld Tax Amounts, etc. When Receiving a Refund) of the Order are the following matters:

if there is an amount of income tax collected pursuant to Article 181, paragraph (1) (Obligation to Withhold Taxes on Interest Income and Dividend Income) of the Act, with respect to public and corporate bonds, Deposits and Savings, jointly managed trusts, shares (including investment equity prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations), capital contributions, funds (meaning funds prescribed in Article 30-3, paragraph (1) (Payment of Funds) of the Insurance Business Act (Act No. 105 of 1995)), beneficial interests in Investment Trusts or Specified Trusts That Issue Beneficiary Certificates, and bond-type beneficial interests (meaning bond-type beneficial interests prescribed in Article 6-3, item (iv) (Application of This Act to Trust Corporations) of the Act; the same applies hereinafter), for each payer and type, the principal or quantity thereof, the amount of revenue from the interest and similar income or dividends and similar income prescribed in Article 181, paragraph (1) of the Act and the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;

if there is an amount of income tax collected pursuant to Article 183 (Obligation to Withhold Taxes on Salary Income), Article 190 (Obligation to Withhold Taxes Pertaining to Year-End Adjustment), Article 192 (Obligation to Withhold Taxes on Shortfall Pertaining to Year-End Adjustment) and Article 199 (Obligation to Withhold Taxes on Retirement Income) of the Act, with respect to the salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act or the severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act, for each payer and type, the revenue thereof (for a lump-sum retirement payment prescribed in Article 202 (Withholding from Lump-Sum Retirement Payments Deemed to Be Retirement Income) of the Act, the amount equivalent to the portion of that amount that is deemed under that Article to have been received as severance pay or other such compensation), the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;

if there is an amount of income tax collected pursuant to Article 203-2 (Obligation to Withhold Taxes) of the Act, with respect to the public pension or retirement package prescribed in Article 35, paragraph (3) (Miscellaneous Income) of the Act, for each payer and type, the revenue thereof (for a pension prescribed in Article 203-5, item (ii) or (iii) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act, the amount equivalent to the portion of that amount that is deemed under the provisions of the same item to have been received as a public pension or retirement package), the amount of income tax collected, and the name of the payer and the location of its principal office, or its corporate number;

if there is an amount of income tax collected pursuant to Article 204 (Obligation to Withhold Taxes on Remuneration, Fees, etc.), Article 207 (Obligation to Withhold Taxes on Annuities Based on Life Insurance Policies or Similar Contracts) or Article 210 (Obligation to Withhold Taxes on Distributions of Proceeds under Silent Partnership Contracts, etc.) of the Act, with respect to the remuneration, fees, contract money, prize money, annuities or distributions of proceeds prescribed in these provisions, for each payer and type, the amount thereof (for prize money paid in something other than money, the amount calculated pursuant to Article 321 (Value of Prize Money Paid in Something Other Than Money) of the Order, and for an annuity, the amount obtained by deducting from the annual amount of the annuity the amount calculated, with respect to that annuity, pursuant to Article 326, paragraph (3) (Calculation of Premium Amounts to Be Deducted from the Amount of Annuities Based on Life Insurance Policies or Similar Contracts) of the Order), the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;

if there is an amount of income tax collected pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes on the Income of Nonresidents) of the Act (including an amount for which the collection of income tax is deemed to have been made pursuant to Article 215 (Special Provisions on Withholding from Salary or Other Wages for Personal Services Provided by Nonresidents) of the Act, and excluding the amount prescribed in Article 264 (Amount of Income Tax to Be Deducted from the Amount of Income Tax, etc. Withheld on Each Class of Income) of the Order), with respect to the domestic source income prescribed in Article 212, paragraph (1) of the Act, for each payer and type, the amount of that domestic source income (for prize money listed in Article 213, paragraph (1), item (i), (b) (Amount of Tax Collected on the Income of Nonresidents) of the Act that is paid in something other than money, the amount calculated pursuant to Article 329, paragraph (1) (Value, etc. of Prize Money Paid in Something Other Than Money) of the Order, and for an annuity listed in Article 213, paragraph (1), item (i), (c) of the Act, the balance obtained by deducting from the annual amount of the annuity the amount calculated, with respect to that annuity, pursuant to Article 329, paragraph (2) of the Order), the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number;

if there is an amount of income tax collected pursuant to Article 3-3, paragraph (3) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) (excluding the portion pertaining to the interest and similar income on foreign general public and corporate bonds, etc. prescribed in paragraph (1) of that Article), Article 8-3, paragraph (3) (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan) (limited to the portion pertaining to paragraph (2), item (ii) of that Article), Article 9-2, paragraph (2) (Special Provisions on Withholding at the Source, etc. on Dividend Income from Shares Issued outside Japan) or Article 9-3-2, paragraph (1) (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, with respect to the interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) of that Act, the dividends and similar income on foreign Investment Trusts, etc. prescribed in Article 8-3, paragraph (3) of that Act, the dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (2) of that Act, or the dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act (excluding the dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in the following item; hereinafter referred to as "dividends and similar income" in this item), for each payer, or handler of payment prescribed in these provisions, and type, the principal or quantity thereof, the revenue from the dividends and similar income and the amount of income tax collected (if Article 37-11-6, paragraph (6) (Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account) of that Act applies, the amount after that application), and the name of the payer and the location of its head office or principal office, or its corporate number, or the name of the handler of payment and the location of its office, place of business or other similar place that handles the payment business (referred to as "office or similar place" in item (x)), or its corporate number;

with respect to the dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in Article 9-8, paragraph (1) of the Act on Special Measures Concerning Taxation for which the provisions of that paragraph are treated as not having applied because a cause such as non-performance of the contract prescribed in Article 9-8, paragraph (2) (Exemption from Taxation of Dividend Income from Small-Amount Listed Shares, etc. in a Tax-Exempt Account) of that Act has arisen, for each business office of a financial instruments business operator, etc. prescribed in Article 9-8, paragraph (1) of that Act (meaning a business office prescribed in that paragraph) at which the tax-exempt account prescribed in that paragraph pertaining to those dividends and similar income on listed shares, etc. in a tax-exempt account had been opened, the amount of those dividends and similar income on listed shares, etc. in a tax-exempt account, the amount of income tax collected on those dividends and similar income on listed shares, etc. in a tax-exempt account pursuant to Article 8-3, paragraph (3) or Article 9-3-2, paragraph (1) of that Act, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

if there is an amount of income tax collected pursuant to Article 37-11-4 (Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account) of the Act on Special Measures Concerning Taxation, with respect to the transfer of listed shares, etc. held in a specified account prescribed in Article 37-11-3, paragraph (1) of that Act pertaining to the specified account prescribed in Article 37-11-3, paragraph (3), item (i) (Special Provisions on Calculation of Income, etc. Pertaining to Transfer, etc. of Listed Shares, etc. Held in a Specified Account) of that Act, and the cash settlement prescribed in Article 37-11-4, paragraph (1) of that Act of the margin transactions, etc. prescribed in Article 37-11-3, paragraph (2) of that Act that were processed in that specified account, for each business office of a financial instruments business operator, etc. (meaning a business office prescribed in Article 37-11-3, paragraph (3), item (i) of that Act) at which that specified account is opened, the total amount of the revenue from the transfer of those listed shares, etc. held in a specified account and the revenue from the transfer of listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act through those margin transactions, etc., the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

if there is an amount of income tax collected pursuant to Article 37-14, paragraph (8) (Exemption from Taxation of Capital Gains, etc. on Small Amounts of Listed Shares, etc. in a Tax-Exempt Account) of the Act on Special Measures Concerning Taxation, for each business office of a financial instruments business operator, etc. prescribed in paragraph (5), item (i) of that Article (meaning a business office prescribed in that item) at which the tax-exempt account prescribed in that item had been opened, the amount obtained by deducting the amount listed in paragraph (8), item (ii) of that Article from the amount listed in item (i) of that paragraph, the amount of income tax collected, and the name and location, or the corporate number, of that business office of a financial instruments business operator, etc.;

if there is an amount of income tax collected pursuant to Article 41-12-2, paragraphs (2) to (4) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of the Act on Special Measures Concerning Taxation, with respect to the redemption money of a discount bond prescribed in paragraph (2) of that Article, the redemption money under paragraph (3) of that Article of a specified discount bond prescribed in that paragraph, or the redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article (hereinafter referred to as "redemption money" in this item), for each payer, or handler of specified discount bonds prescribed in paragraph (3) of that Article or handler of foreign discount bonds prescribed in paragraph (1), item (ii) of that Article, and type, the amount of the redemption money, the amount of income tax collected, and the name of the payer and the location of its head office or principal office, or its corporate number, or the name of the handler of specified discount bonds or handler of foreign discount bonds and the location of its office or similar place, or its corporate number;

if there is an amount of income tax listed in the preceding items for which the due date for payment has not arrived, that amount of tax;

any other matters for reference.

In the case where there is attached to a Tax Return a copy of the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act, the written notice prescribed in paragraph (2) of that Article or the proviso to paragraph (3) of that Article, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (3) of that Article, the written notice prescribed in Article 8-4, paragraph (4) or (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (6) of that Article, the report prescribed in Article 37-11-3, paragraph (7) or the proviso to paragraph (9) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (9) of that Article, the report prescribed in Article 37-14, paragraph (42) or the proviso to paragraph (43) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (43) of that Article, the written notice prescribed in Article 41-12-2, paragraph (8) or (9) or the proviso to paragraph (10) of that Act, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (10) of that Article, or the Withholding receipt prescribed in Article 226, paragraphs (1) to (3) or the proviso to paragraph (4) (Withholding Receipts) of the Act, or a paper printout of the matters to be stated in that Withholding receipt provided pursuant to the main clause of paragraph (4) of that Article, the matters entered in that copy of the report or in these written notices, reports or Withholding receipts (hereinafter referred to as "notices, etc." in this paragraph), or in the paper printout of the matters to be stated in those notices, etc., among the matters listed in the items of the preceding paragraph, need not be entered in the statement prescribed in Article 267, paragraph (2) of the Order.