A person who, in Japan, delivers money, etc. prescribed in Article 224-3, paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of the Act (hereinafter in this Article referred to as "delivered money, etc.") to a Resident or a Nonresident having a permanent establishment must, pursuant to Article 225, paragraph (1), item (x) (Payment Reports on Delivered Money, etc.) of the Act, submit a report stating the following matters, for each ground that gave rise to the delivery and for each person receiving the delivery of that delivered money, etc., to the district director having jurisdiction over the location of the office, place of business or other equivalent of the person making the delivery that handles the delivery of the delivered money, etc.
居住者又は恒久的施設を有する非居住者に対し国内において法第二百二十四条の三第三項（交付金銭等の受領者の告知）に規定する金銭等（以下この条において「交付金銭等」という。）の交付をする者は、法第二百二十五条第一項第十号（交付金銭等の支払調書）の規定により、その交付の基因となつた事由ごとに、その交付金銭等の交付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、その交付をする者の事務所、事業所その他これらに準ずるものでその交付金銭等の交付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, domicile (for a person who has no domicile in Japan, the place prescribed in Article 81 (Place of Residence, etc. to Be Notified by a Person Who Has No Domicile in Japan) as applied mutatis mutandis pursuant to Article 81-24 (Place of Residence, etc. to Be Notified Where a Person Receiving Delivered Money, etc. Has No Domicile in Japan); hereinafter the same in this item) and individual number of the person receiving the delivery (for a person who has no individual number, the name and domicile);
the amount of money delivered, the value of assets other than money, the total amount of these, the amount of delivered money, etc. out of that total amount, and the date on which the delivery was finalized (for delivered money, etc. relating to bearer shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; hereinafter the same in this paragraph), the date on which the delivery was made);
the number or amount, by type, of the shares or capital contributions that gave rise to the delivery;
その交付の基因となつた株式又は出資の種類別の数又は金額
in the case of bearer shares, where the person who received the delivery prescribed in Article 224-3, paragraph (3) of the Act differs from the owner of the principal, the name and domicile or residence of the owner of the principal;
無記名の株式について、法第二百二十四条の三第三項に規定する交付を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名及び住所又は居所
if the tax agent notified by the person receiving the delivery 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;
その交付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
Where the person making the delivery under the preceding paragraph has submitted a report under Article 83, paragraph (1), item (iii) (Payment Reports on Dividends and Similar Income) concerning the payment of the amount deemed pursuant to Article 25, paragraph (1) of the Act to be a dividend of surplus, dividend of profits, distribution of surplus or distribution of monies, out of the total amount of the amount of money and the value of assets other than money relating to the money or other assets prescribed in Article 25, paragraph (1) (Amounts Deemed to Be Dividends and Similar Income) of the Act that the person delivered, the person is deemed to have submitted the report under the preceding paragraph concerning the delivery of the delivered money, etc. relating to that money or other assets.
Read this with the articles around it
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)
delivered money, etc.machine translation
「交付金銭等」
Money or other assets of kinds a Cabinet Order (政令) specifies that a corporation hands over to its shareholders (株主等) in the events Article 25, paragraph (1) of the Income Tax Act lists — such as a merger, a return of capital or the corporation acquiring its own shares — other than the part treated as a dividend, together with other money that order specifies, as Article 224-3, paragraph (3) of that Act describes them.
Short name set inArticle 90-3, 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.