Article 37-11-4Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account
第三十七条の十一の四（特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例）
Where a financial instruments business operator, etc. that pays, in Japan, to a resident or a nonresident who has a permanent establishment, the consideration for a transfer of listed shares, etc. held in a specified account pertaining to a specified account (meaning a specified account prescribed in paragraph (3), item (i) of the preceding Article; hereinafter the same applies in this Article) opened at its business office, or an amount equivalent to the gain pertaining to the settlement of margin transactions, etc. in listed shares, etc. processed in that specified account (excluding a settlement in which delivery of the shares, etc. (meaning shares, etc. prescribed in Article 37-10, paragraph (2)) pertaining to the margin transactions, etc. is to be made; hereinafter referred to as a "cash settlement" up to Article 37-11-6), has received from the resident or nonresident who has a permanent establishment, pursuant to the provisions of Cabinet Order, by the earlier of the time when the person first transfers listed shares, etc. held in a specified account pertaining to the specified account in that year or the time when the person first makes a cash settlement in that year for margin transactions, etc. in listed shares, etc. processed in the specified account, the submission to the head of the business office of the financial instruments business operator, etc. at which the specified account is opened of a written notification choosing withholding for a specified account (meaning a document stating that the person is to receive the application of the provisions of this paragraph and other matters specified by Order of the Ministry of Finance; hereinafter the same applies in this paragraph) (including the provision, by electronic or magnetic means, of the matters to be stated in the written notification choosing withholding for a specified account in lieu of submitting the written notification choosing withholding for a specified account), if an adjusted income amount in a withholding-selected account arises from a transfer of listed shares, etc. held in a specified account pertaining to that specified account (hereinafter referred to as a "withholding-selected account" up to that Article) or from a cash settlement for margin transactions, etc. in listed shares, etc. processed in the withholding-selected account during that year, the financial instruments business operator, etc. must, when paying the consideration for the transfer or the amount equivalent to the gain pertaining to the cash settlement, collect income tax in the amount calculated by multiplying the adjusted income amount in a withholding-selected account by a tax rate of 15 percent, and pay it to the State by January 10 of the year following the year that includes the date of collection (or, in the case specified by Cabinet Order, by the date specified by Cabinet Order).
居住者又は恒久的施設を有する非居住者に対し国内においてその営業所に開設されている特定口座（前条第三項第一号に規定する特定口座をいう。以下この条において同じ。）に係る特定口座内保管上場株式等の譲渡の対価又は当該特定口座において処理された上場株式等の信用取引等の決済（当該信用取引等に係る株式等（第三十七条の十第二項に規定する株式等をいう。）の受渡しが行われることとなるものを除く。以下第三十七条の十一の六までにおいて「差金決済」という。）に係る差益に相当する金額の支払をする金融商品取引業者等は、当該居住者又は恒久的施設を有する非居住者から、政令で定めるところにより、その年最初に当該特定口座に係る特定口座内保管上場株式等の譲渡をする時又は当該特定口座において処理された上場株式等の信用取引等につきその年最初に差金決済を行う時のうちいずれか早い時までに、当該金融商品取引業者等の当該特定口座を開設する営業所の長に特定口座源泉徴収選択届出書（この項の規定の適用を受ける旨その他財務省令で定める事項を記載した書類をいう。以下この項において同じ。）の提出（当該特定口座源泉徴収選択届出書の提出に代えて行う電磁的方法による当該特定口座源泉徴収選択届出書に記載すべき事項の提供を含む。）があつた場合において、その年中に行われた当該特定口座（以下同条までにおいて「源泉徴収選択口座」という。）に係る特定口座内保管上場株式等の譲渡又は当該源泉徴収選択口座において処理された上場株式等の信用取引等に係る差金決済により源泉徴収選択口座内調整所得金額が生じたときは、当該譲渡の対価又は当該差金決済に係る差益に相当する金額の支払をする際、当該源泉徴収選択口座内調整所得金額に百分の十五の税率を乗じて計算した金額の所得税を徴収し、その徴収の日の属する年の翌年一月十日（政令で定める場合にあつては、政令で定める日）までに、これを国に納付しなければならない。
The adjusted income amount in a withholding-selected account prescribed in the preceding paragraph means, in the case where a transfer of listed shares, etc. held in a specified account pertaining to the withholding-selected account of a resident or a nonresident who has a permanent establishment opened at a business office of a financial instruments business operator, etc., or a cash settlement for margin transactions, etc. in listed shares, etc. processed in that withholding-selected account (excluding those deemed to be transfers pursuant to the provisions of Article 60-2, paragraph (1) or Article 60-3, paragraph (1) of the Income Tax Act; hereinafter referred to as a "covered transfer, etc." in this paragraph and the following paragraph), takes place, if the amount listed in item (i) pertaining to that withholding-selected account of the resident or nonresident who has a permanent establishment (referred to as the "cumulative income amount in a withholding account" in the following paragraph) exceeds the amount listed in item (ii) (referred to as the "preceding cumulative income amount in a withholding account" in the following paragraph), the amount of the excess.
前項に規定する源泉徴収選択口座内調整所得金額とは、金融商品取引業者等の営業所に開設されている居住者又は恒久的施設を有する非居住者の源泉徴収選択口座に係る特定口座内保管上場株式等の譲渡又は当該源泉徴収選択口座において処理された上場株式等の信用取引等に係る差金決済（所得税法第六十条の二第一項又は第六十条の三第一項の規定により譲渡があつたものとみなされたものを除く。以下この項及び次項において「対象譲渡等」という。）が行われた場合において、当該居住者又は恒久的施設を有する非居住者の当該源泉徴収選択口座に係る第一号に掲げる金額（次項において「源泉徴収口座内通算所得金額」という。）が第二号に掲げる金額（次項において「源泉徴収口座内直前通算所得金額」という。）を超えるときにおける当該超える部分の金額をいう。
the amount obtained by adding together the amount listed in (a) and the amount listed in (b) (or zero, if that amount is below zero):
イに掲げる金額とロに掲げる金額とを合計した金額（当該金額が零を下回る場合には、零）
the amount obtained by deducting, from the total revenue from the transfer (meaning the amount specified by Cabinet Order as revenue from the transfer of listed shares, etc. held in a specified account; the same applies in (a) of the following item) pertaining to transfers of listed shares, etc. held in a specified account made in that year at or before the time of the covered transfer, etc., the total amount of acquisition costs, etc. (meaning the amount specified by Cabinet Order as the amount required for the acquisition of the listed shares, etc. held in a specified account so transferred and the amount of expenses incurred for the transfer; the same applies in (a) of that item) pertaining to the listed shares, etc. held in a specified account so transferred;
その年において当該対象譲渡等の時の以前にした特定口座内保管上場株式等の譲渡に係る譲渡収入金額（特定口座内保管上場株式等の譲渡に係る収入金額として政令で定める金額をいう。次号イにおいて同じ。）の総額からその譲渡をした特定口座内保管上場株式等に係る取得費等の金額（その譲渡をした特定口座内保管上場株式等の取得に要した金額及びその譲渡に要した費用の金額として政令で定める金額をいう。同号イにおいて同じ。）の総額を控除した金額
the amount obtained by deducting, from the total of the amounts specified by Cabinet Order as the amount of gain arising from cash settlements for margin transactions, etc. in listed shares, etc. made in that year at or before the time of the covered transfer, etc. (referred to as the "amount of gain" in (b) of the following item), the total of the amounts specified by Cabinet Order as the amount of loss arising from cash settlements for margin transactions, etc. in listed shares, etc. made at or before the time of the covered transfer, etc. (referred to as the "amount of settlement loss" in (b) of that item);
the amount obtained by adding together the amount listed in (a) and the amount listed in (b) (or zero, if that amount is below zero):
イに掲げる金額とロに掲げる金額とを合計した金額（当該金額が零を下回る場合には、零）
the amount obtained by deducting, from the total revenue from the transfer pertaining to transfers of listed shares, etc. held in a specified account made in that year before the time of the covered transfer, etc., the total amount of acquisition costs, etc. pertaining to the listed shares, etc. held in a specified account so transferred;
その年において当該対象譲渡等の時の前にした特定口座内保管上場株式等の譲渡に係る譲渡収入金額の総額からその譲渡をした特定口座内保管上場株式等に係る取得費等の金額の総額を控除した金額
the amount obtained by deducting, from the total of the amounts of gain arising from cash settlements for margin transactions, etc. in listed shares, etc. made in that year before the time of the covered transfer, etc., the total of the amounts of settlement loss arising from cash settlements for margin transactions, etc. in listed shares, etc. made before the time of the covered transfer, etc.
Where, in the withholding-selected account of a resident or a nonresident who has a permanent establishment, the cumulative income amount in a withholding account pertaining to a covered transfer, etc. made during the year becomes less than the preceding cumulative income amount in a withholding account as a result of the covered transfer, etc., or where there is an amount of specified expenses (meaning, of the amount of expenses payable to the financial instruments business operator, etc. based on a discretionary investment contract prescribed in Article 2, paragraph (8), item (xii), (b) of the Financial Instruments and Exchange Act concluded by the person, the amount that is to be included in necessary expenses in calculating the amount of business income or the amount of miscellaneous income pertaining to the covered transfer, etc., and that, as of December 31 of that year (or, in the case specified by Cabinet Order, the date specified by Cabinet Order), is not included in the amounts processed in calculating the total amount of acquisition costs, etc. prescribed in item (i), (a) of the preceding paragraph or the amount of gain and the amount of settlement loss prescribed in (b) of that item; hereinafter the same applies in this paragraph) for covered transfers, etc. made during the year, the financial instruments business operator, etc. that has opened the withholding-selected account must, each time, refund to the resident or nonresident who has a permanent establishment the income tax equivalent to the amount calculated by multiplying the amount of the shortfall or the amount of specified expenses (where the amount of specified expenses exceeds the cumulative income amount in a withholding account pertaining to the last covered transfer, etc. made in the withholding-selected account during that year, the amount after deducting the excess) by 15 percent.
居住者又は恒久的施設を有する非居住者の源泉徴収選択口座を開設している金融商品取引業者等は、当該源泉徴収選択口座において、その年中に行われた対象譲渡等により当該対象譲渡等に係る源泉徴収口座内通算所得金額が源泉徴収口座内直前通算所得金額に満たないこととなつた場合又はその年中に行われた対象譲渡等につき特定費用の金額（その者が締結した金融商品取引法第二条第八項第十二号ロに規定する投資一任契約に基づき当該金融商品取引業者等に支払うべき費用の額のうち当該対象譲渡等に係る事業所得の金額又は雑所得の金額の計算上必要経費に算入されるべき金額でその年十二月三十一日（政令で定める場合にあつては、政令で定める日）において前項第一号イに規定する取得費等の金額の総額並びに同号ロに規定する差益金額及び差損金額の計算上処理された金額に含まれないものをいう。以下この項において同じ。）がある場合には、その都度、当該居住者又は恒久的施設を有する非居住者に対し、当該満たない部分の金額又は当該特定費用の金額（当該特定費用の金額が当該源泉徴収選択口座においてその年最後に行われた対象譲渡等に係る源泉徴収口座内通算所得金額を超える場合には、その超える部分の金額を控除した金額）に百分の十五を乗じて計算した金額に相当する所得税を還付しなければならない。
Income tax to be collected and paid pursuant to the provisions of paragraph (1) is deemed to be income tax pertaining to withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of that Act, the Act on General Rules for National Taxes and the National Tax Collection Act apply thereto.
第一項の規定により徴収して納付すべき所得税は、所得税法第二条第一項第四十五号に規定する源泉徴収に係る所得税とみなして、同法、国税通則法及び国税徴収法の規定を適用する。
Beyond what is specified in the preceding paragraph, special provisions concerning the application of laws and regulations concerning income tax in the case where there is an amount of income tax collected pursuant to the provisions of paragraph (1), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.