Article 97-4Special Provisions on the Submission of Payment Reports and Related Documents
第九十七条の四（支払調書等の提出の特例）
The number calculated as specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act is the number of sheets of the statements and similar reports prescribed in that paragraph (hereinafter in this paragraph and the following paragraph referred to as "statements and similar reports") that the person should have submitted during the period from January 1 to December 31 of the second year preceding the year in which the due date for submission of the statements and similar reports falls, calculated for each of the tables from Appended Table V (1) through Appended Table V (15) and from Appended Table V (17) through Appended Table IX (3).
法第二百二十八条の四第一項（支払調書等の提出の特例）に規定する財務省令で定めるところにより算出した数は、同項に規定する調書等（以下この項及び次項において「調書等」という。）の提出期限の属する年の前々年の一月一日から十二月三十一日までの間にその者が提出すべきであつた当該調書等の枚数を別表第五（一）から別表第五（十五）まで及び別表第五（十七）から別表第九（三）までの表ごとに計算した数とする。
Where a person who is to submit statements and similar reports intends to provide, by using the electronic data processing system prescribed in Article 228-4, paragraph (1), item (i) of the Act, the required particulars prescribed in that paragraph (hereinafter in the following paragraph, paragraph (4), and paragraph (6), item (iii) referred to as "required particulars") to the district director prescribed in paragraph (1) of that Article, the notification and other procedures are to follow the provisions of Article 4, paragraphs (1) to (3), (6), and (7) (Advance Notification, etc.) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc. in the case where the person intends to provide them by the method set forth in item (i) of the following paragraph, and the provisions of paragraphs (4) and (6) of that Article in the case where the person intends to provide them by the method set forth in item (ii) of the following paragraph.
The methods specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (i) of the Act are the following methods.
法第二百二十八条の四第一項第一号に規定する財務省令で定める方法は、次に掲げる方法とする。
a method of transmitting the required particulars as provided in Article 5, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.;
国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条第一項（電子情報処理組織による申請等）の定めるところにより記載事項を送信する方法
a method of, as provided in Article 5-2, paragraph (1) (Applications, etc. by Electronic Data Processing System) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc., recording the required particulars in the specified file prescribed in that paragraph and granting the district director the authority to view the required particulars recorded in that specified file and to record them in a file kept on a computer used by the National Tax Agency.
国税関係法令に係る情報通信技術を活用した行政の推進等に関する省令第五条の二第一項（電子情報処理組織による申請等）の定めるところにより、同項に規定する特定ファイルに記載事項を記録し、かつ、税務署長に対して、当該特定ファイルに記録された当該記載事項を閲覧し、及び国税庁の使用に係る電子計算機に備えられたファイルに記録する権限を付与する方法
A person who provides the required particulars by the method set forth in item (ii) of the preceding paragraph must retain the required particulars recorded in the specified file prescribed in that item as provided in Article 5-2, paragraph (3) of the Ministerial Order on the Promotion of Administration Utilizing Information and Communications Technology Pertaining to National Tax Laws and Regulations, etc.
The recording media specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (1), item (ii) of the Act are optical discs or magnetic disks.
法第二百二十八条の四第一項第二号に規定する財務省令で定める記録用の媒体は、光ディスク又は磁気ディスクとする。
The matters specified by Ministry of Finance Order as prescribed in Article 355, paragraph (1) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Order are the following matters.
令第三百五十五条第一項（支払調書等の提出の特例）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name and domicile or residence, or the name, location, and corporate number, of the person who submits the written application under Article 355, paragraph (1) of the Order;
令第三百五十五条第一項の申請書の提出をする者の氏名及び住所若しくは居所又は名称、所在地及び法人番号
a statement to the effect that the person intends to obtain the approval under Article 228-4, paragraph (3) of the Act;
法第二百二十八条の四第三項の承認を受けようとする旨
the district director to whom the person intends to provide the required particulars and the reason for providing them to that district director;
記載事項を提供しようとする税務署長及び当該税務署長に提供しようとする理由
the distinction as to which of the methods set forth in the items of Article 228-4, paragraph (1) of the Act is to be used;
法第二百二十八条の四第一項各号に掲げる方法のうちいずれの方法によるかの別
any other matters for reference.
その他参考となるべき事項
The district director specified by Ministry of Finance Order as prescribed in Article 228-4, paragraph (3) of the Act is the district director set forth in item (iii) of the preceding paragraph in connection with an approval under Article 355, paragraph (2) or (3) of the Order that is based on an application to the competent district director under Article 355, paragraph (1) of the Order.
法第二百二十八条の四第三項に規定する財務省令で定める税務署長は、令第三百五十五条第一項の所轄の税務署長への申請に基づく同条第二項又は第三項の規定による承認に係る前項第三号の税務署長とする。
Read this with the articles around it
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)
statements and similar reportsmachine translation
「調書等」
The statements of payments (調書), withholding slips (源泉徴収票) and statements of calculation (計算書) to be filed under Article 225, paragraph (1), Article 226, paragraphs (1) to (3) and Articles 227 to 228-3 of the Income Tax Act, as Article 228-4, paragraph (1) of that Act groups them.
Short name set inArticle 97-4, paragraph (1)· applies only in this paragraph and in Article 97-4, paragraph (2)
required particularsmachine translation
「記載事項」
In Article 97-4, the information to be entered in the statements of payments and similar reports (調書等) that, under Article 228-4, paragraph (1) of the Income Tax Act, a person who had to file 100 or more of them in the year before last must provide to the district tax office director (税務署長) through an electronic data processing system (電子情報処理組織) or on an optical disc or similar medium.
Short name set inArticle 97-4, paragraph (2)· applies only in this provision and in Article 97-4, paragraphs (3) and (4); and Article 97-4, paragraph (6), item (iii)
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.