A corporation, or an individual who is a real estate broker prescribed in Article 225, paragraph (1), item (ix) (Payment Reports on Real Property Income, etc.) of the Act, that pays, in Japan, to a Resident or Domestic Corporation, consideration or fees prescribed in that item must, pursuant to that item, submit a report stating the following matters, for each person receiving the payment of that consideration (where the person receiving the payment is a Domestic Corporation, limited to consideration for the transfer of real estate and other such property prescribed in that item and consideration for the establishment of a superficies, a leasehold right in that real estate and other such property, or another right existing on land) or fees, 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 consideration or fees:
居住者又は内国法人に対し国内において法第二百二十五条第一項第九号（不動産所得等の支払調書）に規定する対価又は手数料の支払をする法人又は同号に規定する不動産業者である個人は、同号の規定により、その対価（その支払を受ける者が内国法人である場合には、同号に規定する不動産等の譲渡に係る対価及び地上権、当該不動産等の賃借権その他土地の上に存する権利の設定による対価に限る。）又は手数料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対価又は手数料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 consideration or fees for which payment was finalized during the year;
その年中に支払の確定した対価又は手数料の金額
the basis for calculating the amount of the consideration or fees referred to in the preceding item;
前号の対価又は手数料の金額の計算の基礎
any other matters for reference.
その他参考となるべき事項
A corporation, or an individual who is a real estate broker prescribed in Article 225, paragraph (1), item (ix) of the Act, that pays, in Japan, to a Nonresident or Foreign Corporation, consideration for the transfer of real estate and other such property prescribed in Article 225, paragraph (1), item (ix) of the Act (limited to that which falls under the consideration set forth in Article 161, paragraph (1), item (v) (Domestic Source Income) of the Act; the same applies hereinafter in this paragraph) must, pursuant to Article 225, paragraph (1), item (ix) of the Act, submit a report stating the following matters, for each person receiving the payment of that consideration, 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 consideration:
非居住者又は外国法人に対し国内において法第二百二十五条第一項第九号に規定する不動産等の譲渡に係る対価（法第百六十一条第一項第五号（国内源泉所得）に掲げる対価に該当するものに限る。以下この項において同じ。）の支払をする法人又は法第二百二十五条第一項第九号に規定する不動産業者である個人は、同号の規定により、その対価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対価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 and residence (for a person who has no residence in Japan, the person's domicile outside Japan; the same applies hereinafter in this item) or location of the head office or principal office (for a person having a domestic office or similar place, including the name and location of the domestic office or similar place located at the place for payment of the income tax or corporation tax of that person; the same applies hereinafter in this item) of the person receiving the payment (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
the amount of consideration for which payment was finalized during the year;
その年中に支払の確定した対価の額
the amount of income tax subject to Withholding on the consideration referred to in the preceding item;
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
In the cases referred to in the preceding two paragraphs, where any of the cases set forth in the following items applies, the report referred to in the preceding two paragraphs need not be submitted for the consideration or fees that fall under the provisions of the relevant item.
where the amount of consideration for the transfer of real estate and other such property referred to in the preceding two paragraphs paid to the same person during the year is 1,000,000 yen or less;
同一人に対するその年中の前二項の不動産等の譲渡に係る対価の支払金額が百万円以下である場合
where the amount of the consideration referred to in paragraph (1) (excluding the consideration prescribed in the preceding item) or fees paid to the same person during the year is 150,000 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)
domestic office or similar placemachine translation
「国内事務所等」
In Article 89, paragraph (1) and Article 90, paragraph (2), an office, place of business or similar place in Japan.
Defined inArticle 89, paragraph (1), item (i)· applies only in this paragraph and in Article 90, paragraph (2)
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.