Chapter II Other Miscellaneous Provisions
第二章 その他の雑則
No English for this paragraph yet.
削除
第百二条（事業所得等に係る取引に関する帳簿の記録の方法及び帳簿書類の保存）
A Resident or Nonresident prescribed in Article 232, paragraph (1) (Keeping of Books and Documents by Persons with Business Income) of the Act (referred to as "Resident or Nonresident" in paragraph (4)) must keep books and, so that the amount of real property income, the amount of business income, and the amount of timber income for the year for which the provisions apply can be calculated accurately, record in an orderly and clear manner, in accordance with the method of recording prescribed in the following paragraph, the matters concerning the gross revenues and necessary expenses pertaining to those incomes in the transactions of that year pertaining to the business that produces those incomes.
法第二百三十二条第一項（事業所得等を有する者の帳簿書類の備付け等）に規定する居住者又は非居住者（第四項において「居住者等」という。）は、帳簿を備え、その適用を受ける年分の不動産所得の金額、事業所得の金額及び山林所得の金額が正確に計算できるように、これらの所得を生ずべき業務に係るその年の取引でこれらの所得に係る総収入金額及び必要経費に関する事項を、次項に規定する記録の方法に従い、整然と、かつ、明瞭に記録しなければならない。
The simplified method specified by Ministry of Finance Order as prescribed in Article 232, paragraph (1) of the Act is the method of recording specified by the Minister of Finance.
法第二百三十二条第一項に規定する財務省令で定める簡易な方法は、財務大臣の定める記録の方法とする。
The documents specified by Ministry of Finance Order as prescribed in Article 232, paragraph (1) of the Act are the following documents.
法第二百三十二条第一項に規定する財務省令で定める書類は、次に掲げる書類とする。
inventory lists and other documents prepared in relation to the closing of accounts for that year;
その年の決算に関して作成した棚卸表その他の書類
written claims, delivery notes, waybills, receipts, and other similar documents prepared or received in that year in relation to the business prescribed in Article 232, paragraph (1) of the Act (including, for such documents prepared by oneself, the copies thereof, if any).
その年において法第二百三十二条第一項に規定する業務に関して作成し、又は受領した請求書、納品書、送り状、領収書その他これらに類する書類（自己の作成したこれらの書類でその写しのあるものは、当該写しを含む。）
A Resident or Nonresident must retain the books set forth in paragraph (1) (including other books prepared in that year in relation to the business prescribed in Article 232, paragraph (1) of the Act and the documents set forth in the items of the preceding paragraph; referred to as "books, etc." in the following paragraph) for seven years (five years for the other books and the documents set forth in the items of the preceding paragraph) from the first day for the calculation prescribed in Article 63, paragraph (4) (Organization and Retention of Books and Documents by Blue Return Filers), at the person's place of domicile or place of residence, or the location of the office, place of business, or other similar place pertaining to the business the person carries on. In this case, the documents set forth in the items of the preceding paragraph are to be organized and retained.
The provisions of Article 63, paragraph (5) apply mutatis mutandis to the retention of books, etc. under the provisions of the preceding paragraph. In this case, the phrase "the books and documents set forth in the items of paragraph (1)," in Article 63, paragraph (5) is deemed to be replaced with "the books, etc. prescribed in Article 102, paragraph (4) (Method of Recording Books Concerning Transactions Related to Business Income, etc. and Retention of Books and Documents),", the phrase "paragraph (1), item (iii)" in item (i) of the table in Article 63, paragraph (5) with "Article 102, paragraph (3), item (ii)", and the phrase "The books and documents set forth in the items of paragraph (1)" in item (ii) of that table with "The books prescribed in Article 102, paragraph (1)".
When the Minister of Finance has specified a method of recording pursuant to the provisions of paragraph (2), the Minister is to give public notice thereof.
財務大臣は、第二項の規定により記録の方法を定めたときは、これを告示する。
The documents specified by Ministry of Finance Order as prescribed in Article 232, paragraph (2) of the Act are, among the written claims, receipts, and other similar documents (including, for such documents prepared by oneself, the copies thereof, if any) prepared or received by the Resident or Nonresident prescribed in that paragraph (referred to as "Resident or Nonresident" in the following paragraph) in relation to the business prescribed in paragraph (2) of that Article, those prepared upon the receipt or payment of cash or the deposit into or withdrawal from Deposits and Savings.
法第二百三十二条第二項に規定する財務省令で定める書類は、同項に規定する居住者又は非居住者（次項において「居住者等」という。）が同条第二項に規定する業務に関して作成し、又は受領した請求書、領収書その他これらに類する書類（自己の作成したこれらの書類でその写しのあるものは、当該写しを含む。）のうち、現金の収受若しくは払出し又は預貯金の預入若しくは引出しに際して作成されたものとする。
A Resident or Nonresident must organize the documents prescribed in the preceding paragraph and retain them for five years from the day following March 15 of the year following the year that includes the date of their preparation or receipt, at the person's place of domicile or place of residence, or the location of the place where the business prescribed in the preceding paragraph is carried on or other similar place.
With respect to the application of the provisions of the preceding paragraphs to a Nonresident, the phrase "transactions" in paragraph (1) is deemed to be replaced with "transactions (in the case of a Nonresident, meaning transactions that affect the income from domestic source income determined in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (referred to as 'income from domestic source income' in paragraph (3), item (i)) (including, for a Nonresident who has a permanent establishment, those falling under the internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act))", the phrase "other documents" in paragraph (3), item (i) with "other documents that affect income from domestic source income", and the phrase "the copies thereof, if any)" in item (ii) of that paragraph and paragraph (7) with "the copies thereof, if any) and the documents set forth in Article 68-3, item (i) (Documents on Internal Transactions) or copies thereof".
非居住者に対する前各項の規定の適用については、第一項中「取引」とあるのは「取引（非居住者にあつては、法第百六十四条第一項各号（非居住者に対する課税の方法）に定める国内源泉所得に係る所得（第三項第一号において「国内源泉所得に係る所得」という。）に影響を及ぼす取引（恒久的施設を有する非居住者にあつては、法第百六十一条第一項第一号（国内源泉所得）に規定する内部取引に該当するものを含む。）とする。）」と、第三項第一号中「の書類」とあるのは「の書類で国内源泉所得に係る所得に影響を及ぼすもの」と、同項第二号及び第七項中「含む。）」とあるのは「含む。）及び第六十八条の三第一号（内部取引に関する書類）に掲げる書類又はその写し」とする。
Article 103Matters to Be Stated in a Report of Gross Revenues Constituting Business Income, etc.
第百三条（事業所得等に係る総収入金額報告書の記載事項）
A Resident or Nonresident prescribed in Article 233 (Submission of Reports on Gross Revenues Constituting Business Income) of the Act who is subject to the provisions of that Article must, pursuant to that Article, submit a report of gross revenues stating the matters set forth in the following items to the competent district director with jurisdiction over the place for tax payment by March 15 of the following year.
the name, domicile (residence, in the case where the person has no domicile in Japan), and individual number of the person submitting the report of gross revenues (for a person who has no individual number, the name and domicile (residence, in the case where the person has no domicile in Japan)), and, where the place of domicile (place of residence, in the case where the person has no domicile in Japan) differs from the place for tax payment, the place for tax payment;
当該総収入金額報告書を提出する者の氏名、住所（国内に住所がない場合には、居所）及び個人番号（個人番号を有しない者にあつては、氏名及び住所（国内に住所がない場合には、居所））並びに住所地（国内に住所がない場合には、居所地）と納税地とが異なる場合には、その納税地
the total amount of the gross revenues pertaining to real property income, business income, or timber income for that year (for a Nonresident, limited to the gross revenues pertaining to domestic source income prescribed in Article 161, paragraph (1) (Domestic Source Income) of the Act) and the breakdown of that total amount by income;
その年中の不動産所得、事業所得又は山林所得に係る総収入金額（非居住者にあつては、法第百六十一条第一項（国内源泉所得）に規定する国内源泉所得に係る総収入金額に限る。）の合計額及び当該合計額の所得ごとの内訳
the location of the assets or business that give rise to real property income, business income, or timber income, or the place where such income arises;
不動産所得、事業所得又は山林所得の基因となる資産若しくは事業の所在地又はこれらの所得の生ずる場所
any other matters for reference.
その他参考となるべき事項
Article 104Special Provisions on the Forms, etc. of Statements, etc.
第百四条（計算書等の書式等の特例）
The Commissioner of the National Tax Agency may, where necessary with respect to the form of each of the tables of Appended Table II (1), Appended Table II (3) through Appended Table II (5), Appended Table III (1) through Appended Table III (6), Appended Table V (1) through Appended Table V (15), and Appended Table V (17) through Appended Table IX (3), add necessary matters or delete some of the matters. In this case, the Commissioner of the National Tax Agency may also make the size of the paper for these forms a size other than the size specified in the respective tables (limited to a size that conforms to the Japanese Industrial Standards prescribed in Article 20, paragraph (1) (Japanese Industrial Standards) of the Industrial Standardization Act (Act No. 185 of 1949)).
国税庁長官は、別表第二（一）、別表第二（三）から別表第二（五）まで、別表第三（一）から別表第三（六）まで、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）までの各表の書式について必要があるときは、所要の事項を付記すること又は一部の事項を削ることができる。この場合において、国税庁長官は、併せてこれらの用紙の大きさを当該各表に定める大きさ以外の大きさ（産業標準化法（昭和二十四年法律第百八十五号）第二十条第一項（日本産業規格）に規定する日本産業規格に適合するものに限る。）とすることができる。
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)
resident or nonresidentmachine translation
「居住者等」
In Article 102, paragraphs (1) and (4), a resident, or a nonresident with such activities relating to domestic source income (国内源泉所得), who carries on activities producing real property income, business income or timber income (山林所得) in the year without approval to file blue returns (青色申告書), and so must keep books under Article 232, paragraph (1) of the Income Tax Act.
Short name set inArticle 102, paragraph (1)· applies only in this provision and in Article 102, paragraph (4)
books, etc.machine translation
「帳簿等」
In Article 102, paragraphs (4) and (5), the books a resident or nonresident (居住者等) must keep under paragraph (1), together with the other books made that year for the activities in Article 232, paragraph (1) of the Income Tax Act and the documents listed in paragraph (3), which must be kept for seven years (five years for the other books and the documents).
Short name set inArticle 102, paragraph (4)· applies only in this provision and in Article 102, paragraph (5)
resident or nonresidentmachine translation
「居住者等」
In Article 102, paragraphs (7) and (8), a resident, or a nonresident with such activities relating to domestic source income (国内源泉所得), who carries on activities producing miscellaneous income (雑所得) whose revenue from them two years before exceeded 3 million yen, and so must keep documents under Article 232, paragraph (2) of the Income Tax Act.
Short name set inArticle 102, paragraph (7)· applies only in this provision and in Article 102, paragraph (8)
income from domestic source incomemachine translation
「国内源泉所得に係る所得」
Income from the domestic source income (国内源泉所得) on which Article 164, paragraph (1) of the Income Tax Act sets a nonresident's tax, for each class of nonresident.
Short name set inArticle 102, paragraph (9)· applies only in this provision and in Article 102, paragraph (3), item (i)
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.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.