Supplementary Provisions, Article 60Transitional Measures, etc. Concerning Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income
第六十条（利子等の支払調書及び配当等の支払調書に関する経過措置等）
The provisions of Article 82, paragraph (1) of the New Regulation (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) of the New Regulation (Payment Report on Dividends and Similar Income) apply to the interest and similar income prescribed in Article 82, paragraph (1) of the New Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) of the New Regulation for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the New Act (Payment Reports), is on or after the Effective Date, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) of the Former Regulation (Payment Report on Interest and Similar Income) or the dividends and similar income prescribed in Article 83, paragraph (1) of the Former Regulation (Payment Report on Dividends and Similar Income) for which the date on which payment was finalized, as prescribed in Article 225, paragraph (1) of the Former Act (Payment Reports), is before the Effective Date.
新規則第八十二条第一項（利子等の支払調書）及び第八十三条第一項（配当等の支払調書）の規定は、新法第二百二十五条第一項（支払調書）に規定する支払の確定した日が施行日以後である新規則第八十二条第一項に規定する利子等又は新規則第八十三条第一項に規定する配当等について適用し、旧法第二百二十五条第一項（支払調書）に規定する支払の確定した日が施行日前である旧規則第八十二条第一項（利子等の支払調書）に規定する利子等又は旧規則第八十三条第一項（配当等の支払調書）に規定する配当等については、なお従前の例による。
With respect to a report submitted under Article 82, paragraph (1) (Payment Report on Interest and Similar Income) or Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Regulation for Enforcement of the Income Tax Act by a person making the payment (meaning a person who makes the payment prescribed in Article 82, paragraph (1) or Article 83, paragraph (1) of that Regulation; the same applies in the following paragraph) who, on or after the Effective Date, pays the interest and similar income or dividends and similar income specified in the items of Article 336, paragraph (2) of the Former Order (Notice by a Recipient of Interest, Dividends, etc. on Deposits and Savings, Shares, etc.) to a person who gave the notice under those items before the Effective Date, in respect of that interest and similar income or those dividends and similar income of which payment is finalized by the date on which the person receiving the payment gives the notice under Article 16, paragraph (5) of the Number Use Arrangement Order (Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act) (or, where that person does not give that notice by the payment date prescribed in Article 16, paragraph (5) of the Number Use Arrangement Order, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply.
施行日前に旧令第三百三十六条第二項各号（預貯金、株式等に係る利子、配当等の受領者の告知）の告知をした者に対して施行日以後に当該各号に定める利子等又は配当等の支払をする者（所得税法施行規則第八十二条第一項（利子等の支払調書）又は第八十三条第一項（配当等の支払調書）に規定する支払をする者をいう。次項において同じ。）が、当該利子等又は配当等のうちその支払を受ける者が番号利用法整備令第十六条第五項（所得税法施行令の一部改正に伴う経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払の確定するものにつき所得税法施行規則第八十二条第一項又は第八十三条第一項の規定により提出する調書については、同令第八十二条第一項第一号又は第八十三条第一項第一号イ、第二号イ若しくは第三号イのうちその支払を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。
With respect to a report submitted under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act by a person making the payment who, on or after the Effective Date, pays the interest and similar income prescribed in Article 339, paragraph (1) of the Former Order from the bearer public and corporate bonds, etc. prescribed in that paragraph to a person who submitted the paper-based notice under Article 339, paragraph (3) of the Former Order (Submission, etc. of Paper-Based Notices, etc. Concerning Interest and Similar Income from Bearer Public and Corporate Bonds) before the Effective Date, in respect of that interest and similar income of which payment is made by the date on which the person receiving the payment gives the notice under Article 51, paragraph (3) (Transitional Measures Concerning Matters to Be Stated, etc. in a Paper-Based Notice by a Recipient of Interest and Similar Income from Bearer Public and Corporate Bonds) of the Supplementary Provisions (or, where that person does not give that notice by the payment date prescribed in Article 51, paragraph (3) of the Supplementary Provisions, that payment date), the provisions of Article 82, paragraph (1), item (i) or Article 83, paragraph (1), item (i), (a), item (ii), (a) or item (iii), (a) of the Regulation for Enforcement of the Income Tax Act (limited to the part pertaining to the individual number or corporate number of the person receiving the payment) do not apply.
施行日前に旧令第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）の告知書を提出した者に対して施行日以後に同条第一項に規定する無記名公社債等の同項に規定する利子等の支払をする者が、当該利子等のうちその支払を受ける者が附則第五十一条第三項（無記名公社債の利子等の受領者の告知書の記載事項等に関する経過措置）の規定による告知をする日（その者が同項に規定する支払日までに当該告知をしないときは、当該支払日）までに支払をするものにつき所得税法施行規則第八十二条第一項又は第八十三条第一項の規定により提出する調書については、同令第八十二条第一項第一号又は第八十三条第一項第一号イ、第二号イ若しくは第三号イのうちその支払を受ける者の個人番号又は法人番号に係る部分の規定は、適用しない。
interest and similar incomemachine translation
「利子等」
In Article 82, interest and similar income as Article 23, paragraph (1) of the Income Tax Act defines it — interest on bonds and deposits and distributions of proceeds from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts — limited, where the recipient is a nonresident or foreign corporation, to the domestic source income in Article 161, paragraph (1), item (viii) of that Act.
Short name set inArticle 82, paragraph (1)· applies only in this article
dividends and similar incomemachine translation
「配当等」
In Article 83, dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations (投資法人), interest on foundation funds (基金利息), and distributions from investment trusts (other than bond investment trusts) and specified trusts issuing beneficiary certificates, as Article 24, paragraph (1) of the Income Tax Act lists them; where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (ix) of that Act.
Short name set inArticle 83, paragraph (1)· applies only in this article
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 53 of 2014.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Ministry of Finance Order No. 53 of 2014, the amending Ministerial Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Order for Enforcement of the Income Tax Act (所得税法施行令) as it stood before Article 15 of Cabinet Order No. 179 of 2014 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Number Use Arrangement Ordermachine translation
「番号利用法整備令」
Short name for Cabinet Order No. 179 of 2014, the Cabinet Order (政令) that arranged the Cabinet Orders under the Ministry of Finance for the enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures and of the Act on Arrangement of Relevant Acts Incidental to Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 28 of 2013).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Regulationmachine translation
「旧規則」
This Ministerial Order as it stood before Ministry of Finance Order No. 53 of 2014 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)
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 inSupplementary Provisions, Article 6, paragraph (2)
the New Actmachine translation
「新法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as amended by Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act).
Short name set inSupplementary Provisions, Article 6, paragraph (2)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the Income Tax Act as it stood before Article 14 of Act No. 28 of 2013, which those supplementary provisions call 番号利用法整備法 (the Number Use Arrangement Act) amended it.
Short name set inSupplementary Provisions, Article 9, paragraph (1)
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.
Short name set inSupplementary Provisions, Article 49, paragraph (2)
payment datemachine translation
「支払日」
In Article 51, paragraph (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, the date by which a person who receives interest or similar income on bearer bonds or similar securities (無記名公社債等) under an application or notice made before that Order came into effect must give notice of his or her individual or corporate number: the first day after the lapse date (経過日) on which he or she receives such a payment, or, for a person who has neither number on that day, the day one month after the number notification date (番号通知日).
Short name set inSupplementary Provisions, Article 51, paragraph (3)· applies only in this paragraph
person making the paymentmachine translation
「支払をする者」
In Article 60, paragraphs (2) and (3) of the supplementary provisions (附則) of Ministry of Finance Order No. 53 of 2014, a person paying interest or dividends who must file the statement (調書) under Article 82, paragraph (1) or Article 83, paragraph (1) of the Regulation for Enforcement of the Income Tax Act.
Defined inSupplementary Provisions, Article 60, paragraph (2)· applies only in this provision and in Supplementary Provisions, Article 60, paragraph (3)