Article 225Payment Reports and Notice of Payment
第二百二十五条（支払調書及び支払通知書）
A person as set forth in one of the following items must submit a report on the payment prescribed in the item (or on the delivery prescribed in item (x) and item (xi) or the payment of the difference or other settlement of a contract as prescribed in item (xiii)) to the district director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day of the decision to make the payment (or the decision to deliver the subject matter or to pay the difference or otherwise settle the contract) falls (or by January 31 of the year after that in which the day of the payment falls, for a report on a payment as prescribed in item (i) or item (viii) which concerns the interest on a bearer public and corporate bond or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering; or for a report on a payment as prescribed in item (ii) or item (viii) which concerns a dividend of surplus from a bearer share or similar interest (meaning a dividend of surplus as prescribed in Article 24, paragraph (1) (Dividend Income)) or a distribution of proceeds linked to a bearer beneficiary certificate from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates; hereinafter the same applies in this paragraph) (or within one month from the day on which the decision to pay is finalized, for a report on a payment as prescribed in item (ii) or a report on a payment as prescribed in item (viii) which concerns a dividend or similar income as prescribed in item (ii) or the domestic source income set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income); and by the last day of the month after that in which the day of the decision to make the payment falls, for a report on a payment as prescribed in item (xiv)):
次の各号に掲げる者は、財務省令で定めるところにより、当該各号に規定する支払（第十号及び第十一号に規定する交付並びに第十三号に規定する差金等決済を含む。）に関する調書を、その支払（当該交付及び当該差金等決済を含む。）の確定した日（第一号又は第八号に規定する支払に関する調書のうち無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配に関するもの及び第二号又は第八号に規定する支払に関する調書のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益証券に係る収益の分配に関するものについては、その支払をした日。以下この項において同じ。）の属する年の翌年一月三十一日まで（第二号に規定する支払に関する調書並びに第八号に規定する支払に関する調書のうち第二号に規定する配当等及び第百六十一条第一項第四号（国内源泉所得）に掲げる国内源泉所得に関するものについてはその支払の確定した日から一月以内とし、第十四号に規定する支払に関する調書についてはその支払の確定した日の属する月の翌月末日までとする。）に、税務署長に提出しなければならない。
a person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such interest and similar income payable to a Resident or Domestic Corporation from a Public and Corporate Bond or a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering issued outside Japan);
a person paying, in Japan, a dividend or similar income as prescribed in Article 24, paragraph (1) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such a dividend or similar income payable to a Resident or Domestic Corporation from a beneficial interest in an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates, or from a share (or from a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets, a beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, or a company bond-type beneficial interest) issued outside Japan);
居住者又は内国法人に対し国内において第二十四条第一項に規定する配当等の支払をする者（当該配当等のうち、国外において発行された投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）若しくは特定受益証券発行信託の受益権又は株式（資産の流動化に関する法律第二条第五項（定義）に規定する優先出資、公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。）に係るもので居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）
a person paying, in Japan, remuneration, a fee, contract money, or a monetary award as set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes from Remuneration and Fees); compensation for periodic deposits, finance charges, profits, or margin profits as prescribed in Article 209-2 (Obligation to Withhold Taxes from Compensation for Periodic Deposits in Installment Savings); or a distribution of profits as prescribed in Article 210 (Obligation to Withhold Taxes from Distributions of Profits Under a Silent Partnership Agreement), to a Resident or Domestic Corporation;
a person paying, in Japan, insurance money or any other similar benefit specified by Cabinet Order under a life insurance policy (meaning an insurance policy concluded by a life insurance company as prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or by a foreign life insurance company or similar insurer as prescribed in paragraph (8) of that Article, or a similar insurance policy concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign life insurance company or similar insurer; the same applies in item (vi)) to a Resident or Domestic Corporation;
a person paying, in Japan, a benefit under a casualty insurance policy (meaning an insurance policy concluded by a casualty insurance company as prescribed in Article 2, paragraph (4) of the Insurance Business Act or by a foreign casualty insurance company or similar insurer as prescribed in paragraph (9) of that Article, or a similar insurance policy concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign casualty insurance company or similar insurer; the same applies in the following item) or any other similar benefit specified by Cabinet Order to a Resident or Domestic Corporation;
a person paying, in Japan, remuneration to a Resident or Domestic Corporation acting as agent for the conclusion of a life insurance policy, casualty insurance policy, or any other contract for mutual aid similar thereto;
No English for this paragraph yet.
削除
a person paying, in Japan, domestic source income as set forth in Article 161, paragraph (1), item (iv) or item (vi) through (xvi) or a pension as set forth in Article 209, item (ii) (Pensions Exempt from Withholding) to a Nonresident or Foreign Corporation;
非居住者又は外国法人に対し国内において第百六十一条第一項第四号若しくは第六号から第十六号までに掲げる国内源泉所得又は第二百九条第二号（源泉徴収を要しない年金）に掲げる年金の支払をする者
a corporation, or an individual who constitutes a real estate agency (limited to one as prescribed by Cabinet Order), paying, in Japan, a consideration for the renting out of real estate, a right on real estate, a vessel or aircraft (hereinafter referred to as "real estate and other such property" in this item) (including the establishment of a superficies or emphyteusis right or otherwise doing something that gives another person the use of real estate and other such property; hereinafter the same applies in this item) or for the transfer of real estate and other such property or the payment of fees for the intermediation of the purchase and sale or the renting out of real estate and other such property, other than a corporation or individual falling under the preceding item;
a person as set forth in the items of Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for a Share Transfer) and paying, in Japan, a consideration for the transfer of a share or similar interest as prescribed in paragraph (2) of that Article, a person delivering, in Japan, monies or other assets as prescribed in paragraph (3) of that Article who is a person delivering them as prescribed in that paragraph, or a person delivering, in Japan, redemption money or a similar asset as prescribed in paragraph (4) of that Article who is a person delivering it as prescribed in that paragraph, to a Resident or to a Nonresident with a permanent establishment;
a person delivering, in Japan, redemption money or a similar asset as prescribed in Article 224-3, paragraph (4) which is specified by Cabinet Order, who is a person delivering it as prescribed in that paragraph, to a Nonresident without a permanent establishment, a Domestic Corporation (limited to a general incorporated association or general incorporated foundation (other than a public interest incorporated association or public interest incorporated foundation), a workers' cooperative, an Association or Foundation without Legal Personality, or a corporation deemed to be a public interest corporation or similar entity as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act under an Act other than the Corporation Tax Act, which is specified by Cabinet Order), or a Foreign Corporation;
恒久的施設を有しない非居住者、内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号（定義）に規定する公益法人等とみなされているもので政令で定めるものに限る。）又は外国法人に対し国内において第二百二十四条の三第四項に規定する償還金等のうち政令で定めるものの交付をする同項に規定する交付をする者
a person as set forth in the items of Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) and paying, in Japan, a consideration for the transfer of a beneficial interest in a trust prescribed in that Article to a Resident or to a Nonresident with a permanent establishment;
the person that each of the items of Article 224-5, paragraph (1) prescribes for the category of case set forth in the item, as regards a futures contract prescribed in paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of that Article that is linked to the payment of the difference or other settlement of the contract as prescribed in that paragraph, which is effected in Japan by a Resident or by a Nonresident with a permanent establishment;
a payer prescribed in the preceding Article paying, in Japan, a consideration for the transfer of gold bullion and similar items prescribed in that Article to a Resident or to a Nonresident with a permanent establishment.
Pursuant to Ministry of Finance Order, a person as set forth in either of the following items must issue a paper-based notification of the payment that the item prescribes to the person being paid within one month from the day on which the decision to pay is finalized (or within one month from the day of payment, for a paper-based notification of the payment prescribed in item (i) which concerns a distribution of proceeds linked to a bearer beneficiary certificate in a Securities Investment Trust, or for a paper-based notification of the payment prescribed in item (ii) which concerns a dividend from a bearer share or similar interest) (or within 45 days, if the notification is issued by a person prescribed by Cabinet Order as referred to in the relevant item):
a person paying, in Japan, a distribution of proceeds from an Open-Ended Securities Investment Trust (other than a Bond Investment Trust) (including a person prescribed by Cabinet Order as being equivalent thereto);
国内においてオープン型の証券投資信託（公社債投資信託を除く。）の収益の分配につき支払をする者（これに準ずる者として政令で定めるものを含む。）
a person paying, in Japan, an amount that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) (including a person prescribed by Cabinet Order as being equivalent thereto).
In lieu of issuing a paper-based notification under the preceding paragraph, a person making a payment as prescribed in that paragraph may provide the person being paid with the information that is required to be given in the paper-based notification by electronic or magnetic means (meaning using an electronic data processing system or employing another means of information and communications technology in the manner prescribed by Ministry of Finance Order; the same applies in paragraph (4) of the following Article, Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages), and Article 242 (Penal Provisions)), with the consent of the person being paid and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person making the payment must issue a paper-based notification thereto.
前項に規定する支払をする者は、同項の規定による通知書の交付に代えて、政令で定めるところにより、当該支払を受ける者の承諾を得て、当該通知書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。次条第四項、第二百三十一条第二項（給与等、退職手当等又は公的年金等の支払明細書）及び第二百四十二条（罰則）において同じ。）により提供することができる。ただし、当該支払を受ける者の請求があるときは、当該通知書を当該支払を受ける者に交付しなければならない。
In a case as referred to in the main clause of the preceding paragraph, the person making the payment referred to in that paragraph is deemed to have issued a paper-based notification as referred to in paragraph (2).
Article 226Withholding Receipts
第二百二十六条（源泉徴収票）
A person paying, in Japan, a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (other than a salary or other wage from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 184 (Person Paying a Salary or Other Wages Exempt from Withholding at the Source); hereinafter referred to as a "salary or other wage" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant Ministry of Finance Order, for the salary or other wage that it has been decided will be paid in that year, for each person being paid a salary or other wage; and must submit one copy to the district tax office director and issue the other to the person being paid the salary or other wage by January 31 of the following year (or within one month of separation from employment, if a Resident becomes separated from employment partway through the year); provided, however, that this does not apply if the person receives the approval of the district tax office director pursuant to Ministry of Finance Order.
居住者に対し国内において第二十八条第一項（給与所得）に規定する給与等（第百八十四条（源泉徴収を要しない給与等の支払者）の規定によりその所得税を徴収して納付することを要しないものとされる給与等を除く。以下この章において「給与等」という。）の支払をする者は、財務省令で定めるところにより、その年において支払の確定した給与等について、その給与等の支払を受ける者の各人別に源泉徴収票二通を作成し、その年の翌年一月三十一日まで（年の中途において退職した居住者については、その退職の日以後一月以内）に、一通を税務署長に提出し、他の一通を給与等の支払を受ける者に交付しなければならない。ただし、財務省令で定めるところにより当該税務署長の承認を受けた場合は、この限りでない。
A person paying, in Japan, severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income) (other than severance pay or other such compensation from which income taxes are not required to be withheld and paid over pursuant to the provisions of Article 200 (Person Paying Severance Pay or Other Such Compensation Exempt from Withholding at the Source); hereinafter referred to as "severance pay or other such compensation" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the severance pay or other such compensation that it has been decided will be paid that year, for each person being paid the severance pay or other such compensation, and must submit one copy to the district tax office director and issue the other to the person being paid the severance pay or other such compensation, within one month of the day of the Resident's separation from employment. The proviso to the preceding paragraph applies mutatis mutandis in such a case.
A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages) (hereinafter referred to as a "public pension or retirement package" in this Chapter) to a Resident, must prepare two copies of the withholding receipt, pursuant to Ministry of Finance Order, for the public pension or retirement package that it has been decided will be paid in that year, for each person being paid a public pension or retirement package, and must submit one copy to the district tax office director and issue the other to the person being paid the public pension or retirement package by January 31 of the following year. The proviso to paragraph (1) applies mutatis mutandis in such a case.
In lieu of issuing a withholding receipt under the preceding three paragraphs, a person paying a salary or other wage as referred to in paragraph (1), severance pay or other such compensation as referred to in paragraph (2), or a public pension or retirement package as referred to in the preceding paragraph may provide a person with the information that is required to be given in the withholding receipt by electronic or magnetic means, with the consent of the person being paid the salary or other wage, severance pay or other such compensation, or public pension or retirement package and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person must issue a withholding receipt thereto.
In a case as referred to in the main clause of the preceding paragraph, the person paying the salary or other wage, severance pay or other such compensation, or public pension or retirement package referred to in that paragraph is deemed to have issued a withholding receipt as referred to in paragraphs (1) through (3).
Article 227Trust Accounting Statements
第二百二十七条（信託の計算書）
The trustee of a trust (other than a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation prescribed in the proviso to Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property)) must submit an accounting statement for the trust to the district tax office director, pursuant to Ministry of Finance Order, within one month after the end of each business year if the trustee is a trust company (or a financial institution as prescribed in Article 1, paragraph (1) (Approval for Additional Business) of the Act on Engagement in Trust Business Activities by Financial Institutions that engages in trust business as prescribed in that paragraph pursuant to that Act; hereinafter the same applies in this Article), or by January 31 of each year if the trustee is not a trust company.