Supplementary Provisions, Article 15Transitional Measures Regarding Submission of Payment Reports on Interest and Similar Income and Payment Reports on Dividends and Similar Income
第十五条（利子等の支払調書及び配当等の支払調書の提出に関する経過措置）
The provisions of Article 82, paragraph (1) (Payment Report on Interest and Similar Income) and Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the New Regulation 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 is fixed, as prescribed in Article 225, paragraph (1) (Payment Reports) of the New Act, is on or after January 1, 2020, and the provisions then in force continue to govern the interest and similar income prescribed in Article 82, paragraph (1) (Payment Report on Interest and Similar Income) of the Former Regulation or the dividends and similar income prescribed in Article 83, paragraph (1) (Payment Report on Dividends and Similar Income) of the Former Regulation for which the date on which payment is fixed, as prescribed in Article 225, paragraph (1) (Payment Reports) of the Former Act, is before January 1, 2020.
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令和二年一月一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同年一月一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。
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 Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Ministry of Finance Order No. 12 of 2018, the Income Tax Act as it stood before Article 1 of the 2018 Act partially amending the Income Tax Act and other Acts (Act No. 7 of 2018) amended it.
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. 12 of 2018 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)