Income Tax Act
Article 224-3, paragraph (3)
第二百二十四条の三第三項
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
Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets referred to in Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) which are prescribed by Cabinet Order (other than any part thereof that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to the provisions of that paragraph) or the money prescribed by Cabinet Order (hereinafter referred to as "monies or other assets" in this paragraph) and to the person delivering the monies or other assets. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, monies or other assets as prescribed in paragraph (3)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act; the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the monies or other assets"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the monies or other assets"; and the term "payer" is deemed to be replaced with "deliverer".
第一項の規定は、国内において第二十五条第一項（配当等とみなす金額）の金銭その他の資産のうち政令で定めるもの（同項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる部分を除く。）及び政令で定める金銭（以下この項において「金銭等」という。）の交付を受ける者並びに当該金銭等の交付をする者について準用する。この場合において、第一項中「株式等の譲渡をした者」とあるのは「国内において第三項に規定する金銭等の交付を受ける者」と、「を除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価（その株式等が特定信託受益権（資金決済に関する法律第二条第九項（定義）に規定する特定信託受益権をいう。第四号及び次条において同じ。）に該当する場合にあつては金銭に限るものとし、その額の全部又は一部が第四十一条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）の規定により同条に規定する給与等の収入金額又は退職手当等の収入金額とみなされるものを除く。第二百二十五条第一項第十号（支払調書及び支払通知書）及び第二百二十八条第二項（名義人受領の配当所得等の調書）において同じ。）の支払を受けるもの」とあるのは「を除く。）」と、「その支払」とあるのは「その交付」と、「当該各号に掲げる者」とあるのは「当該金銭等の交付をする者」と、「支払者」とあるのは「交付者」と読み替えるものとする。
Paragraph (1) applies mutatis mutandis to a person that is delivered, in Japan, the money or other assets referred to in Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) which are prescribed by Cabinet Order (other than any part thereof that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to the provisions of that paragraph) or the money prescribed by Cabinet Order (hereinafter referred to as "monies or other assets" in this paragraph) and to the person delivering the monies or other assets. In such a case, in paragraph (1), the phrase "that transfers a share or similar interest" is deemed to be replaced with "that is delivered, in Japan, monies or other assets as prescribed in paragraph (3)"; the phrase "and that is paid, in Japan, a consideration for transferring it (if the share or similar interest falls under a specified trust beneficial interest (meaning a specified trust beneficial interest as prescribed in Article 2, paragraph (9) (Definitions) of the Payment Services Act (Act No. 59 of 2009); the same applies in item (iv) and the following Article), this is limited to money, and excludes a consideration the whole or part of the amount of which is deemed, pursuant to the provisions of Article 41-2 (Amount of Revenue from the Transfer of Rights to Acquire Shares Granted by the Issuing Corporation), to be the amount of revenue from a salary or other wage or the amount of revenue from severance pay or other such compensation prescribed in that Article; the same applies in Article 225, paragraph (1), item (x) (Payment Reports and Notice of Payment) and Article 228, paragraph (2) (Report on Dividend Income Received by the Person of Record)) by one of the persons set forth in the following items, must notify" is deemed to be replaced with "must notify"; the phrase "is paid" is deemed to be replaced with "is delivered" and the phrase "is so paid" is deemed to be replaced with "is delivered the monies or other assets"; the phrase "the person set forth in that item" is deemed to be replaced with "the person delivering the monies or other assets"; and the term "payer" is deemed to be replaced with "deliverer".
第一項の規定は、国内において第二十五条第一項（配当等とみなす金額）の金銭その他の資産のうち政令で定めるもの（同項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされる部分を除く。）及び政令で定める金銭（以下この項において「金銭等」という。）の交付を受ける者並びに当該金銭等の交付をする者について準用する。この場合において、第一項中「株式等の譲渡をした者」とあるのは「国内において第三項に規定する金銭等の交付を受ける者」と、「を除く。）で国内において次の各号に掲げる者からその株式等の譲渡の対価（その株式等が特定信託受益権（資金決済に関する法律（平成二十一年法律第五十九号）第二条第九項（定義）に規定する特定信託受益権をいう。第四号及び次条において同じ。）に該当する場合にあつては金銭に限るものとし、その額の全部又は一部が第四十一条の二（発行法人から与えられた株式を取得する権利の譲渡による収入金額）の規定により同条に規定する給与等の収入金額又は退職手当等の収入金額とみなされるものを除く。第二百二十五条第一項第十号（支払調書及び支払通知書）及び第二百二十八条第二項（名義人受領の配当所得等の調書）において同じ。）の支払を受けるもの」とあるのは「を除く。）」と、「その支払」とあるのは「その交付」と、「当該各号に掲げる者」とあるのは「当該金銭等の交付をする者」と、「支払者」とあるのは「交付者」と読み替えるものとする。