A person who pays, in Japan, to a Resident or Domestic Corporation, remuneration or fees, contract money or a prize set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act (excluding those set forth in the items of Article 204, paragraph (2) of the Act; hereinafter referred to as "remuneration, fees, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iii) (Payment Reports on Remuneration, Fees, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that remuneration, fees, etc., to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that remuneration, fees, etc.:
居住者又は内国法人に対し国内において法第二百四条第一項各号（報酬、料金等に係る源泉徴収義務）に掲げる報酬若しくは料金、契約金又は賞金（法第二百四条第二項各号に掲げるものを除く。以下この条において「報酬等」という。）の支払をする者は、法第二百二十五条第一項第三号（報酬、料金等の支払調書）の規定により、その報酬等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその報酬等の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
the amount of remuneration, fees, etc. for which payment was finalized during the year (for a prize for advertising purposes, where paid in something other than money, the amount calculated pursuant to Article 321 (Value of Prizes Paid in Something Other Than Money) of the Order);
その年中に支払の確定した報酬等の金額（広告宣伝のための賞金については、金銭以外のもので支払われる場合には、令第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定により計算した金額）
the amount of income tax subject to Withholding on the remuneration, fees, etc. referred to in the preceding item;
the category of the remuneration, fees, etc. prescribed in the items of Article 204, paragraph (1) of the Act;
any other matters for reference.
その他参考となるべき事項
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the remuneration, fees, etc. that fall under the provisions of the relevant item.
where the amount paid to the same person during the year as medical fees set forth in Article 204, paragraph (1), item (iii) of the Act, remuneration or fees for the work of a professional boxer, salesperson, bill collector or electricity meter reader set forth in item (iv) of that paragraph, or remuneration or fees set forth in item (vi) of that paragraph is 500,000 yen or less.
同一人に対するその年中の法第二百四条第一項第三号に掲げる診療報酬、同項第四号に掲げる職業拳闘家、外交員、集金人若しくは電力量計の検針人の業務に関する報酬若しくは料金又は同項第六号に掲げる報酬若しくは料金の支払金額が五十万円以下である場合
where the amount paid to the same person during the year as prizes for advertising purposes set forth in Article 204, paragraph (1), item (viii) of the Act is 500,000 yen or less;
同一人に対するその年中の法第二百四条第一項第八号に掲げる広告宣伝のための賞金の支払金額が五十万円以下である場合
where, for all of the prize money for horse racing received by a racehorse owner, set forth in Article 204, paragraph (1), item (viii) of the Act, paid to the same person during the year, the amount to be paid each time is the amount prescribed in Article 298, paragraph (1) (Deduction Amount for Prize Money for Horse Racing) of the Order or less;
同一人に対するその年中の法第二百四条第一項第八号に掲げる馬主が受ける競馬の賞金の全部につきそれぞれの一回に支払うべき金額が令第二百九十八条第一項（競馬の賞金に係る控除額）に規定する金額以下である場合
where the amount paid to the same person during the year as remuneration, fees, etc. other than the remuneration, fees, etc. prescribed in the preceding three items is 50,000 yen or less.
Read this with the articles around it
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
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 1-5, paragraph (1)
remuneration, fees, etc.machine translation
「報酬等」
In Article 84, the remuneration, fees, contract money and prizes listed in Article 204, paragraph (1) of the Income Tax Act, other than those in paragraph (2) of that Article, paid in Japan to a resident or domestic corporation.
Short name set inArticle 84, paragraph (1)· applies only in this article
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.