A person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) (hereinafter referred to as "interest and similar income" in this Chapter) or dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (hereinafter referred to as "dividends and similar income" in this Chapter) to a Resident must withhold income taxes from that interest and similar income or dividends and similar income at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
居住者に対し国内において第二十三条第一項（利子所得）に規定する利子等（以下この章において「利子等」という。）又は第二十四条第一項（配当所得）に規定する配当等（以下この章において「配当等」という。）の支払をする者は、その支払の際、その利子等又は配当等について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。