Article 41-9Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.
第四十一条の九（懸賞金付預貯金等の懸賞金等の分離課税等）
With regard to money, goods or other economic benefits (hereinafter referred to in this Article as "prize money, etc. on prize-linked deposits, etc.") that an individual receives or is to receive by payment or delivery in Japan by means of a drawing of lots or any other method conducted, pursuant to the provisions of Cabinet Order, with respect to deposits and similar savings in which a deposit, trust or any other act specified by Cabinet Order (hereinafter referred to in this paragraph as a "placement") has been made under a contract pertaining to deposits and savings, jointly managed trusts or any other things specified by Cabinet Order (hereinafter referred to in this paragraph as "deposits and similar savings") (limited to deposits and similar savings in which the placement has been made and for which the contract satisfies the requirements specified by Cabinet Order, such as the contract continuing for a certain period), notwithstanding the provisions of Article 22, Article 89 and Article 165 of the Income Tax Act, income tax is imposed separately from other income, by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery.
個人が、国内において、預貯金、合同運用信託その他の政令で定めるもの（以下この項において「預貯金等」という。）に係る契約に基づき預入、信託その他の政令で定める行為（以下この項において「預入等」という。）がされた預貯金等（当該預入等がされた預貯金等に係る契約が一定の期間継続されることその他の政令で定める要件を満たすものに限る。）について、政令で定めるところにより、当該預貯金等を対象として行われるくじ引その他の方法により、支払若しくは交付を受け、又は受けるべき金品その他の経済上の利益（以下この条において「懸賞金付預貯金等の懸賞金等」という。）については、所得税法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その支払若しくは交付を受け、又は受けるべき金額に対し百分の十五の税率を適用して所得税を課する。
A domestic corporation or foreign corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act, a financial institution prescribed in Article 8, paragraph (1) and a financial instruments business operator, etc. prescribed in paragraph (2) of that Article; the same applies in the following paragraph and paragraph (4)) is liable to pay income tax with respect to prize money, etc. on prize-linked deposits, etc. that it receives or is to receive by payment or delivery in Japan, and income tax is imposed by applying a tax rate of 15 percent to the amount received or to be received by payment or delivery.
A person who pays, delivers or gives prize money, etc. on prize-linked deposits, etc. in Japan to an individual, or to a domestic corporation or foreign corporation, must, at the time of the payment, delivery or giving, collect income tax in the amount calculated by multiplying the amount paid, delivered or given by a tax rate of 15 percent, and pay it to the State no later than the tenth day of the month following the month that includes the day of the collection.
個人又は内国法人若しくは外国法人に対し国内において懸賞金付預貯金等の懸賞金等を支払い、若しくは交付し、又は与える者は、その支払若しくは交付をし、又は与える際、その支払若しくは交付をし、又は与える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。
Income tax to be collected and paid pursuant to the provisions of the preceding paragraph is deemed to be income tax pertaining to withholding at the source as 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. In this case, where the person who receives or is to receive by payment or delivery the prize money, etc. on prize-linked deposits, etc. is a domestic corporation or foreign corporation, with regard to the application of the provisions of the Corporation Tax Act to that domestic corporation or foreign corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.)", the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation", and the phrase "of the Income Tax Act" in Article 144 of that Act is deemed to be replaced with "of the Income Tax Act or the Act on Special Measures Concerning Taxation".
前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。この場合において、懸賞金付預貯金等の懸賞金等の支払若しくは交付を受け、又は受けるべき者が内国法人又は外国法人であるときは、当該内国法人又は外国法人に対する法人税法の規定の適用については、同法第六十八条第一項中「又は賞金」とあるのは「若しくは賞金又は租税特別措置法第四十一条の九第二項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等」と、「同法」とあるのは「所得税法又は租税特別措置法」と、同法第百四十四条中「所得税法の」とあるのは「所得税法又は租税特別措置法の」とする。
Beyond what is specified in the preceding paragraph, special provisions on Article 225 of the Income Tax Act pertaining to prize money, etc. on prize-linked deposits, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
前項に定めるもののほか、懸賞金付預貯金等の懸賞金等に係る所得税法第二百二十五条の規定の特例その他第一項から第三項までの規定の適用に関し必要な事項は、政令で定める。