Article 41-11Special Provisions on Payment Reports on Compensation for Periodic Deposits, etc. Paid to Domestic Corporations, etc.
第四十一条の十一（内国法人等に対して支払う定期積金の給付補塡金等に係る支払調書の特例）
Where a person who makes payment of compensation for periodic deposits, etc. to be paid in Japan on or after April 1, 1988 to a domestic corporation or to a foreign corporation that has a permanent establishment prepares, pursuant to the provisions of Order of the Ministry of Finance, the report referred to in Article 225, paragraph (1) of the Income Tax Act concerning the payment of that compensation for periodic deposits, etc. for each single payment to the same domestic corporation or foreign corporation that has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was finalized.
内国法人又は恒久的施設を有する外国法人に対し国内において昭和六十三年四月一日以後に支払うべき給付補塡金等の支払をする者は、財務省令で定めるところにより、当該給付補塡金等の支払に関する所得税法第二百二十五条第一項の調書を同一の内国法人又は恒久的施設を有する外国法人に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。