Regulation for Enforcement of the Income Tax Act
Article 53, paragraph (2)
第五十三条第二項
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
In the case where there is attached to a Tax Return a copy of the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act, the written notice prescribed in paragraph (2) of that Article or the proviso to paragraph (3) of that Article, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (3) of that Article, the written notice prescribed in Article 8-4, paragraph (4) or (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (6) of that Article, the report prescribed in Article 37-11-3, paragraph (7) or the proviso to paragraph (9) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (9) of that Article, the report prescribed in Article 37-14-2, paragraph (28) or the proviso to paragraph (29) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (29) of that Article, the written notice prescribed in Article 41-12-2, paragraph (8) or (9) or the proviso to paragraph (10) of that Act, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (10) of that Article, or the Withholding receipt prescribed in Article 226, paragraphs (1) to (3) or the proviso to paragraph (4) (Withholding Receipts) of the Act, or a paper printout of the matters to be stated in that Withholding receipt provided pursuant to the main clause of paragraph (4) of that Article, the matters entered in that copy of the report or in these written notices, reports or Withholding receipts (hereinafter referred to as "notices, etc." in this paragraph), or in the paper printout of the matters to be stated in those notices, etc., among the matters listed in the items of the preceding paragraph, need not be entered in the statement prescribed in Article 267, paragraph (2) of the Order.
確定申告書に法第二百二十五条第一項（支払調書）に規定する調書の写し、同条第二項若しくは第三項ただし書に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの、租税特別措置法第八条の四第四項、第五項若しくは第六項ただし書（上場株式等に係る配当所得等の課税の特例）に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの、同法第三十七条の十一の三第七項若しくは第九項ただし書に規定する報告書若しくは同項本文の規定による提供を受けた当該報告書に記載すべき事項を書面に出力したもの、同法第三十七条の十四の二第二十八項若しくは第二十九項ただし書に規定する報告書若しくは同項本文の規定による提供を受けた当該報告書に記載すべき事項を書面に出力したもの、同法第四十一条の十二の二第八項、第九項若しくは第十項ただし書に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの又は法第二百二十六条第一項から第三項まで若しくは第四項ただし書（源泉徴収票）に規定する源泉徴収票若しくは同項本文の規定による提供を受けた当該源泉徴収票に記載すべき事項を書面に出力したものが添付されている場合においては、令第二百六十七条第二項に規定する明細書には、前項各号に掲げる事項のうち当該調書の写し又はこれらの通知書、報告書若しくは源泉徴収票（以下この項において「通知書等」という。）若しくは当該通知書等に記載すべき事項を書面に出力したものに記載されている事項は、記載することを要しない。
In the case where there is attached to a Tax Return a copy of the report prescribed in Article 225, paragraph (1) (Payment Reports) of the Act, the written notice prescribed in paragraph (2) of that Article or the proviso to paragraph (3) of that Article, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (3) of that Article, the written notice prescribed in Article 8-4, paragraph (4) or (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (6) of that Article, the report prescribed in Article 37-11-3, paragraph (7) or the proviso to paragraph (9) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph (9) of that Article, the report prescribed in Article
37-14-237-14, paragraph(28)(42) or the proviso to paragraph(29)(43) of that Act, or a paper printout of the matters to be stated in that report provided pursuant to the main clause of paragraph(29)(43) of that Article, the written notice prescribed in Article 41-12-2, paragraph (8) or (9) or the proviso to paragraph (10) of that Act, or a paper printout of the matters to be stated in that written notice provided pursuant to the main clause of paragraph (10) of that Article, or the Withholding receipt prescribed in Article 226, paragraphs (1) to (3) or the proviso to paragraph (4) (Withholding Receipts) of the Act, or a paper printout of the matters to be stated in that Withholding receipt provided pursuant to the main clause of paragraph (4) of that Article, the matters entered in that copy of the report or in these written notices, reports or Withholding receipts (hereinafter referred to as "notices, etc." in this paragraph), or in the paper printout of the matters to be stated in those notices, etc., among the matters listed in the items of the preceding paragraph, need not be entered in the statement prescribed in Article 267, paragraph (2) of the Order.確定申告書に法第二百二十五条第一項（支払調書）に規定する調書の写し、同条第二項若しくは第三項ただし書に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの、租税特別措置法第八条の四第四項、第五項若しくは第六項ただし書（上場株式等に係る配当所得等の課税の特例）に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの、同法第三十七条の十一の三第七項若しくは第九項ただし書に規定する報告書若しくは同項本文の規定による提供を受けた当該報告書に記載すべき事項を書面に出力したもの、同法
第三十七条の十四の二第二十八項若しくは第二十九項第三十七条の十四第四十二項若しくは第四十三項ただし書に規定する報告書若しくは同項本文の規定による提供を受けた当該報告書に記載すべき事項を書面に出力したもの、同法第四十一条の十二の二第八項、第九項若しくは第十項ただし書に規定する通知書若しくは同項本文の規定による提供を受けた当該通知書に記載すべき事項を書面に出力したもの又は法第二百二十六条第一項から第三項まで若しくは第四項ただし書（源泉徴収票）に規定する源泉徴収票若しくは同項本文の規定による提供を受けた当該源泉徴収票に記載すべき事項を書面に出力したものが添付されている場合においては、令第二百六十七条第二項に規定する明細書には、前項各号に掲げる事項のうち当該調書の写し又はこれらの通知書、報告書若しくは源泉徴収票（以下この項において「通知書等」という。）若しくは当該通知書等に記載すべき事項を書面に出力したものに記載されている事項は、記載することを要しない。