Regulation for Enforcement of the Income Tax Act
Article 53, paragraph (1), item (vi)
第五十三条第一項第六号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
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 Obligation to Withhold Taxes, 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 minor's 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;
租税特別措置法第三条の三第三項(国外で発行された公社債等の利子所得の分離課税等)(同条第一項に規定する国外一般公社債等の利子等に係る部分を除く。)、第八条の三第三項(国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等)(同条第二項第二号に係る部分に限る。)、第九条の二第二項(国外で発行された株式の配当所得の源泉徴収等の特例)又は第九条の三の二第一項(上場株式等の配当等に係る源泉徴収義務等の特例)の規定により徴収された所得税の額がある場合には、同法第三条の三第二項に規定する国外公社債等の利子等、同法第八条の三第三項に規定する国外投資信託等の配当等、同法第九条の二第二項に規定する国外株式の配当等又は同法第九条の三の二第一項に規定する上場株式等の配当等(次号に規定する未成年者口座内上場株式等の配当等を除く。以下この号において「配当等」という。)について、その支払者又はこれらの規定に規定する支払の取扱者及び種類ごとに、その元本又は数量、配当等の収入金額及び徴収された所得税の額(同法第三十七条の十一の六第六項(源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例)の適用がある場合には、その適用後の金額)並びにその支払者の名称及び本店若しくは主たる事務所の所在地若しくは法人番号又はその支払の取扱者の名称及びその者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの(第十号において「事務所等」という。)の所在地若しくは法人番号
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
Obligation to Withhold TaxesWithholding 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 aminor'stax-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;租税特別措置法第三条の三第三項(国外で発行された公社債等の利子所得の分離課税等)(同条第一項に規定する国外一般公社債等の利子等に係る部分を除く。)、第八条の三第三項(国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等)(同条第二項第二号に係る部分に限る。)、第九条の二第二項(国外で発行された株式の配当所得の源泉徴収等の特例)又は第九条の三の二第一項(上場株式等の配当等に係る源泉徴収義務等の特例)の規定により徴収された所得税の額がある場合には、同法第三条の三第二項に規定する国外公社債等の利子等、同法第八条の三第三項に規定する国外投資信託等の配当等、同法第九条の二第二項に規定する国外株式の配当等又は同法第九条の三の二第一項に規定する上場株式等の配当等(次号に規定する
未成年者非課税口座内上場株式等の配当等を除く。以下この号において「配当等」という。)について、その支払者又はこれらの規定に規定する支払の取扱者及び種類ごとに、その元本又は数量、配当等の収入金額及び徴収された所得税の額(同法第三十七条の十一の六第六項(源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例)の適用がある場合には、その適用後の金額)並びにその支払者の名称及び本店若しくは主たる事務所の所在地若しくは法人番号又はその支払の取扱者の名称及びその者の事務所、事業所その他これらに準ずるものでその支払事務を取り扱うもの(第十号において「事務所等」という。)の所在地若しくは法人番号