Article 5-3Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.
第五条の三(振替社債等の利子の課税の特例)
Where a nonresident or foreign corporation receives payment of interest (excluding interest subject to the provisions of Article 8, paragraph (1) or paragraph (2)) on specified book-entry corporate bonds, etc. for which the nonresident or foreign corporation has made entries or records under the book-entry transfer system in the account that they or it has established with a specified book-entry transfer institution, a specified account management institution, or a specified secondary account management institution (hereinafter referred to in this paragraph and paragraph (3) as a "specified book-entry transfer institution, etc.") or a qualified foreign intermediary, via a business office or any other office of the specified book-entry transfer institution, etc. located in Japan or the specified overseas business office, etc. of the qualified foreign intermediary, if, when seeking the application of the provisions of this paragraph for the first time with regard to interest on specified book-entry corporate bonds, etc., the nonresident or foreign corporation has submitted a document stating such intention, their or its name and address (meaning the address prescribed in paragraph (1) of the preceding Article), and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption") to the district director with jurisdiction over the place where the head office or principal office of the specified book-entry transfer institution, etc. is located, via the specified book-entry transfer institution, etc. (where the specified book-entry corporate bonds, etc. fall under government or company bonds other than the specified government or company bonds prescribed in Article 3, paragraph (1), item (i) (referred to in paragraph (7) and paragraph (8) as "general bonds, etc."), limited to one that falls under the category of a qualified account management institution; hereinafter the same applies in this paragraph), or via the qualified foreign intermediary and the specified book-entry transfer institution, etc. through which the qualified foreign intermediary makes entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified book-entry transfer institution, etc. through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. makes entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc.), income tax is not imposed on the interest so received.
非居住者又は外国法人が、特定振替機関、特定口座管理機関若しくは特定間接口座管理機関(以下この項及び第三項において「特定振替機関等」という。)又は適格外国仲介業者から開設を受けている口座において当該特定振替機関等の国内にある営業所若しくは事務所又は当該適格外国仲介業者の特定国外営業所等を通じて振替記載等を受けている特定振替社債等につきその利子(第八条第一項又は第二項の規定の適用があるものを除く。)の支払を受ける場合において、特定振替社債等の利子につき最初にこの項の規定の適用を受けようとする際、その旨、その者の氏名又は名称及び住所(前条第一項に規定する住所をいう。)その他の財務省令で定める事項を記載した書類(以下この条において「非課税適用申告書」という。)を、当該特定振替機関等(当該特定振替社債等が第三条第一項第一号に規定する特定公社債以外の公社債(第七項及び第八項において「一般社債等」という。)に該当するものである場合には、適格口座管理機関に該当するものに限る。以下この項において同じ。)を経由し、又は当該適格外国仲介業者及び当該適格外国仲介業者が当該特定振替社債等の振替記載等を受ける特定振替機関等(当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替社債等の振替記載等に係る外国間接口座管理機関が当該特定振替社債等の振替記載等を受ける特定振替機関等)を経由して当該特定振替機関等の本店又は主たる事務所の所在地の所轄税務署長に提出しているときは、その支払を受ける利子については、所得税を課さない。
The provisions of the preceding paragraph do not apply to interest on specified book-entry corporate bonds, etc. received by a specially-related person of the issuer of the specified book-entry corporate bonds, etc. (meaning a person who has a special relationship specified by Cabinet Order with the issuer of the specified book-entry corporate bonds, etc.; the same applies hereinafter in this Article) (excluding interest received by a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust prescribed in paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to paragraph (9), for the trust property of that qualified foreign securities investment trust, and interest that the trustee of a foreign pension trust prescribed in paragraph (3) of that Article is deemed to receive pursuant to the provisions of that paragraph as applied mutatis mutandis pursuant to paragraph (9)).
The provisions of paragraph (1) do not apply to interest on specified book-entry corporate bonds, etc. received by a nonresident who has a permanent establishment, which falls under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act. In this case, where the nonresident (limited to one that is not a specially-related person of the issuer of the specified book-entry corporate bonds, etc.; hereinafter the same applies in this paragraph) has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1) (with regard to interest the nonresident receives on specified book-entry corporate bonds, etc. belonging to the partnership property or trust property referred to in paragraph (4) of the preceding Article, where the nonresident has submitted a written application for a tax exemption to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1), and the business executor, etc. prescribed in paragraph (4) of that Article has submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc. prescribed in paragraph (4) of that Article as applied mutatis mutandis pursuant to paragraph (9) to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc. referred to in that paragraph or via the qualified foreign intermediary and specified book-entry transfer institution, etc. referred to in that paragraph, in accordance with the provisions of paragraph (1)), the provisions of Article 9-3-2 of this Act and Article 212 of the Income Tax Act do not apply to the interest so received.
第一項の規定は、恒久的施設を有する非居住者が支払を受ける特定振替社債等の利子で、所得税法第百六十四条第一項第一号イに掲げる国内源泉所得に該当するものについては、適用しない。この場合において、当該非居住者(当該特定振替社債等の発行をする者の特殊関係者でないものに限る。以下この項において同じ。)が、非課税適用申告書を、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しているとき(当該非居住者が前条第四項の組合財産又は信託財産に属する特定振替社債等につき支払を受ける利子については、当該非居住者が、非課税適用申告書を、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しており、かつ、同条第四項に規定する業務執行者等が、第九項において準用する同条第四項に規定する組合等届出書及び組合契約書等の写しを、第一項の規定に準じて同項の特定振替機関等を経由し、又は同項の適格外国仲介業者及び特定振替機関等を経由して同項に規定する税務署長に提出しているとき)は、当該支払を受ける利子については、第九条の三の二及び同法第二百十二条の規定は、適用しない。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
specified book-entry transfer institution: A book-entry transfer institution as prescribed in Article 2, paragraph (2) of the Act on Book-Entry Transfer of Corporate Bonds and Shares, which has obtained consent for handling corporate bonds (including those specified by Cabinet Order as being similar thereto; hereinafter referred to in this item as "bonds, etc.") from the issuer of the bonds, etc. referred to in paragraph (1) of Article 13 of that Act, pursuant to the provisions of that Article;
特定振替機関 社債、株式等の振替に関する法律第二条第二項に規定する振替機関のうち、同法第十三条の規定に基づき社債(これに類するものとして政令で定めるものを含む。以下この号において「社債等」という。)を取り扱うことについて当該社債等の同条第一項の発行者から同意を得た者をいう。
specified account management institution: A specified account management institution as prescribed in paragraph (7), item (ii) of the preceding Article;
特定口座管理機関 前条第七項第二号に規定する特定口座管理機関をいう。
specified secondary account management institution: A specified secondary account management institution as prescribed in paragraph (7), item (iii) of the preceding Article;
特定間接口座管理機関 前条第七項第三号に規定する特定間接口座管理機関をいう。
qualified foreign intermediary: A secondary foreign account management institution or tertiary foreign account management institution that has obtained, pursuant to the provisions of Cabinet Order, the approval of the Commissioner of the National Tax Agency as an institution that has its head office or principal office in the foreign state (referred to in the following item as a "treaty partner state, etc.") in the case where the information may be provided to a foreign authority pursuant to provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a convention prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for the mutual provision of information on the assessment and collection of taxes), or to any other foreign authority;
適格外国仲介業者 外国間接口座管理機関又は外国再間接口座管理機関のうち、所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束(租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。)の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国(次号において「条約相手国等」という。)に本店又は主たる事務所を有する者として政令で定めるところにより国税庁長官の承認を受けた者をいう。
specified overseas business office, etc.: A business office or any other office of a qualified foreign intermediary, which is located in a treaty partner state, etc.;
entries or records under the book-entry transfer system: Entries or records under the book-entry transfer system as prescribed in paragraph (7), item (vi) of the preceding Article;
振替記載等 前条第七項第六号に規定する振替記載等をいう。
specified book-entry corporate bonds, etc.: Of the corporate bonds listed in Article 66, item (ii) of the Act on Book-Entry Transfer of Corporate Bonds and Shares that fall under the category of book-entry corporate bonds prescribed in that Article (including the following; hereinafter referred to in this item as "book-entry corporate bonds, etc."), those other than bonds whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the issuer of the book-entry corporate bonds, etc. or a specially-related person of that issuer:
特定振替社債等 社債、株式等の振替に関する法律第六十六条第二号に掲げる社債で同条に規定する振替社債に該当するもの(次に掲げるものを含む。以下この号において「振替社債等」という。)のうち、その利子の額が当該振替社債等の発行をする者又は当該発行をする者の特殊関係者に関する政令で定める指標を基礎として算定されるもの以外のものをいう。
investment corporation bonds prescribed in Article 115 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 115 of that Act;
社債、株式等の振替に関する法律第百十五条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百十五条に規定する投資法人債
corporate bonds of a mutual company prescribed in Article 117 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 117 of that Act;
社債、株式等の振替に関する法律第百十七条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百十七条に規定する相互会社の社債
specified corporate bonds prescribed in Article 118 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 118 of that Act;
社債、株式等の振替に関する法律第百十八条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百十八条に規定する特定社債
special corporation bonds prescribed in Article 120 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 120 of that Act;
社債、株式等の振替に関する法律第百二十条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百二十条に規定する特別法人債
foreign bonds prescribed in Article 127 of the Act on Book-Entry Transfer of Corporate Bonds and Shares which are subject to the provisions of that Act pursuant to the provisions of Article 66 of that Act as applied mutatis mutandis pursuant to Article 127 of that Act;
社債、株式等の振替に関する法律第百二十七条において準用する同法第六十六条の規定により同法の規定の適用を受けるものとされる同法第百二十七条に規定する外債
book-entry bonds with share options prescribed in Article 192, paragraph (1) of the Act on Book-Entry Transfer of Corporate Bonds and Shares;
社債、株式等の振替に関する法律第百九十二条第一項に規定する振替新株予約権付社債
book-entry convertible specified corporate bonds prescribed in Article 250 of the Act on Book-Entry Transfer of Corporate Bonds and Shares;
社債、株式等の振替に関する法律第二百五十条に規定する振替転換特定社債
book-entry specified corporate bonds with preemptive rights for new preferred equity investments prescribed in Article 253 of the Act on Book-Entry Transfer of Corporate Bonds and Shares.
社債、株式等の振替に関する法律第二百五十三条に規定する振替新優先出資引受権付特定社債
qualified account management institution: A specified account management institution or specified secondary account management institution that has obtained the approval of the Commissioner of the National Tax Agency pursuant to the provisions of Cabinet Order;
適格口座管理機関 特定口座管理機関又は特定間接口座管理機関のうち、政令で定めるところにより国税庁長官の承認を受けたものをいう。
tertiary foreign account management institution: A tertiary foreign account management institution as prescribed in paragraph (7), item (vii) of the preceding Article.
外国再間接口座管理機関 前条第七項第七号に規定する外国再間接口座管理機関をいう。
secondary foreign account management institution: A secondary foreign account management institution as prescribed in paragraph (7), item (viii) of the preceding Article.
外国間接口座管理機関 前条第七項第八号に規定する外国間接口座管理機関をいう。
Where an application for approval set forth in item (viii) of the preceding paragraph has been filed, the Commissioner of the National Tax Agency may dismiss the application when they find a fact that falls under any of the following with regard to the applicant:
国税庁長官は、前項第八号の承認の申請があつた場合において、その申請を行つた者につき次のいずれかに該当する事実があるときは、その申請を却下することができる。
it is found that any document necessary for filing the application contains a defective or false entry, or it is otherwise found that the application has not been filed pursuant to the provisions of Cabinet Order prescribed in item (viii) of the preceding paragraph;
その申請を行う場合に必要となる書類に不備又は不実の記載があると認められることその他当該申請が前項第八号に規定する政令で定めるところに従つて行われていないと認められること。
there are reasonable grounds for finding that it is difficult for the applicant to give notice pursuant to the provisions of paragraph (8) or to submit the record prescribed in Article 225, paragraph (1) of the Income Tax Act as applied with the terms and phrases replaced pursuant to the provisions of paragraph (6) of the preceding Article as applied mutatis mutandis pursuant to paragraph (9).
その者が第八項に規定する通知を行うこと又は第九項において準用する前条第六項の規定により読み替えて適用される所得税法第二百二十五条第一項に規定する調書の提出を行うことが困難であると認められる相当の理由があること。
When the Commissioner of the National Tax Agency finds that a fact that falls under any one of the items of the preceding paragraph has occurred with regard to an institution that has obtained the approval set forth in paragraph (4), item (viii), they may rescind the approval pursuant to the provisions of Cabinet Order.
Where a person who has submitted a written application for a tax exemption receives payment of interest on specified book-entry corporate bonds, etc. (excluding those falling under general bonds, etc.; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified foreign intermediary, the qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the interest, give notice of the brand of the specified book-entry corporate bonds, etc., the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the specified account management institution or specified secondary account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the specified account management institution or specified secondary account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc.), by way of a document or any other means specified by Cabinet Order.
適格外国仲介業者は、非課税適用申告書を提出した者が当該適格外国仲介業者から振替記載等を受けている特定振替社債等(一般社債等に該当するものを除く。以下この項において同じ。)につきその利子の支払を受ける場合には、その利子の支払を受けるべき日の前日までに、当該特定振替社債等の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、当該適格外国仲介業者が当該特定振替社債等の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関(当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替社債等の振替記載等に係る外国間接口座管理機関が当該特定振替社債等の振替記載等を受けた特定口座管理機関又は特定間接口座管理機関)に対し、書面による方法その他政令で定める方法により、通知しなければならない。
Where a person who has submitted a written application for a tax exemption receives payment of interest on specified book-entry corporate bonds, etc. (limited to those falling under general bonds, etc.; hereinafter the same applies in this paragraph) for which the person has made entries or records under the book-entry transfer system through a qualified account management institution or qualified foreign intermediary, the qualified account management institution or qualified foreign intermediary must, no later than the day preceding the day on which the person is to receive the payment of the interest, give notice of the brand of the specified book-entry corporate bonds, etc., the amount of redemption money for each brand, and any other matters specified by Order of the Ministry of Finance, to the person who pays the interest, via a specified book-entry transfer institution, or via the qualified account management institution through which the qualified foreign intermediary made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, the qualified account management institution through which the secondary foreign account management institution pertaining to the entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc. made entries or records under the book-entry transfer system regarding the specified book-entry corporate bonds, etc.) and a specified book-entry transfer institution, by way of a document or any other means specified by Cabinet Order.
適格口座管理機関又は適格外国仲介業者は、非課税適用申告書を提出した者が当該適格口座管理機関又は当該適格外国仲介業者から振替記載等を受けている特定振替社債等(一般社債等に該当するものに限る。以下この項において同じ。)につきその利子の支払を受ける場合には、その利子の支払を受けるべき日の前日までに、当該特定振替社債等の銘柄、その銘柄ごとの償還金の額その他の財務省令で定める事項を、特定振替機関を経由し、又は当該適格外国仲介業者が当該特定振替社債等の振替記載等を受けた適格口座管理機関(当該適格外国仲介業者が外国再間接口座管理機関である場合には、当該特定振替社債等の振替記載等に係る外国間接口座管理機関が当該特定振替社債等の振替記載等を受けた適格口座管理機関)及び特定振替機関を経由して当該利子の支払をする者に対し、書面による方法その他政令で定める方法により、通知しなければならない。
The provisions of paragraphs (2) through (4), paragraph (6), paragraphs (8) through (14), and paragraphs (16) through (19) of the preceding Article apply mutatis mutandis to interest on specified book-entry corporate bonds, etc. In this case, the terms and phrases listed in the middle column of the following table that appear in the provisions listed in the left-hand column of that table are deemed to be replaced with the terms and phrases listed in the right-hand column of that table.
| Paragraph (2) of the preceding Article | the preceding paragraph | paragraph (1) of the following Article |
| Paragraph (3) of the preceding Article | paragraph (1) | paragraph (1) of the following Article |
| in paragraph (1) of that Article | in Article 13, paragraph (1) of that Act | |
| Article 5-2, paragraph (3) | Article 5-2, paragraph (3) of that Act as applied mutatis mutandis pursuant to Article 5-3, paragraph (9) (Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.) | |
| book-entry government bonds or book-entry municipal bonds prescribed in that paragraph | specified book-entry corporate bonds, etc. prescribed in Article 5-3, paragraph (1) of that Act | |
| Paragraph (4) of the preceding Article | paragraph (1) | paragraph (1) of the following Article |
| Paragraph (6) of the preceding Article | paragraph (1) and the preceding paragraph | paragraph (1) and paragraph (3) of the following Article |
| Article 5-2, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) | Article 5-3, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Corporate Bonds, etc.) | |
| book-entry government bonds or book-entry municipal bonds | specified book-entry corporate bonds, etc. | |
| the second sentence of paragraph (5) of that Article | the second sentence of paragraph (3) of that Article | |
| Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article | Article 5-3, paragraph (1) or the second sentence of paragraph (3) of that Article | |
| the second sentence of Article 5-2, paragraph (5) | the second sentence of Article 5-3, paragraph (3) | |
| Paragraph (8) of the preceding Article | item (iv) of the preceding paragraph | paragraph (4), item (iv) of the following Article |
| paragraph (15) | paragraph (7) or paragraph (8) of the following Article | |
| Paragraph (9) of the preceding Article | paragraph (7), item (iv) | paragraph (4), item (iv) of the following Article |
| Paragraph (10) of the preceding Article | paragraph (1) or | paragraph (1) of the following Article or |
| prescribed in paragraph (1) | prescribed in paragraph (1) of that Article | |
| Paragraph (12) of the preceding Article | paragraph (1) | paragraph (1) of the following Article |
| the second sentence of paragraph (5) | the second sentence of paragraph (3) of that Article | |
| Paragraph (13) of the preceding Article | paragraph (1) or | paragraph (1) of the following Article or |
| paragraph (1)' is deemed to be replaced with | paragraph (1) of that Article' is deemed to be replaced with | |
| paragraph (1)', and | paragraph (1) of the following Article', and | |
| Paragraph (17) of the preceding Article | paragraph (1) | paragraph (1) of the following Article |
| , the second sentence of paragraph (5) | , the second sentence of paragraph (3) of that Article | |
| paragraph (1) or the second sentence of paragraph (5) | paragraph (1) or the second sentence of paragraph (3) of that Article | |
| written notification of a partnership, etc. under the second sentence of paragraph (5) | written notification of a partnership, etc. under the second sentence of paragraph (3) of that Article | |
| Paragraph (19) of the preceding Article | paragraph (1) | paragraph (1) of the following Article |
| that paragraph, | that paragraph, paragraph (3) and paragraph (8) of that Article, and | |
| with regard to | with regard to, in addition to the phrase 'specified book-entry transfer institution, etc. referred to in that paragraph' in paragraph (3) of that Article being deemed to be replaced with 'specified trustee referred to in that paragraph', the phrase 'qualified account management institution or qualified foreign intermediary' in paragraph (8) of that Article being deemed to be replaced with 'specified trustee prescribed in paragraph (1) or qualified foreign intermediary', and the phrase 'the qualified account management institution' being deemed to be replaced with 'specified book-entry transfer institution' | |
| The row for paragraph (1) in the table in paragraph (19) of the preceding Article | Paragraph (1) | Paragraph (1) of the following Article |
| the relevant specified book-entry transfer institution, etc. | the relevant specified book-entry transfer institution, etc. ( | |
| paragraph (19) | paragraph (19) of the preceding Article | |
| trustee; the same applies hereinafter in this Article) | trustee, and | |
| The row for paragraph (4) in the table in paragraph (19) of the preceding Article | specified trustee referred to in that paragraph | specified trustee referred to in that paragraph (meaning the specified trustee prescribed in that paragraph; the same applies hereinafter in this Article) |
| The row for paragraph (6) in the table in paragraph (19) of the preceding Article | specified trustee prescribed in paragraph (1) of that Article as the terms are deemed to be replaced pursuant to paragraph (19) of that Article)', Article 3-2 | specified trustee prescribed in Article 5-3, paragraph (1) of that Act as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of that Act as applied mutatis mutandis pursuant to paragraph (9) of that Article)', Article 3-2 |
| specified trustee prescribed in paragraph (1) of that Article as the terms are deemed to be replaced pursuant to paragraph (19) of that Article)', and 'the relevant | specified trustee prescribed in Article 5-3, paragraph (1) as the terms are deemed to be replaced pursuant to Article 5-2, paragraph (19) as applied mutatis mutandis pursuant to paragraph (9) of that Article)', and 'the relevant |
前条第二項から第四項まで、第六項、第八項から第十四項まで及び第十六項から第十九項までの規定は、特定振替社債等の利子について準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、それぞれ同表の下欄に掲げる字句に読み替えるものとする。
| 前条第二項 | 前項 | 次条第一項 |
| 前条第三項 | 第一項の | 次条第一項の |
| 同条第一項中 | 同法第十三条第一項中 | |
| 第五条の二第三項 | 第五条の三第九項(振替社債等の利子の課税の特例)において準用する同法第五条の二第三項 | |
| 同項に規定する振替国債又は振替地方債 | 同法第五条の三第一項に規定する特定振替社債等 | |
| 前条第四項 | 第一項の | 次条第一項の |
| 前条第六項 | 第一項及び前項 | 次条第一項及び第三項 |
| 第五条の二第一項(振替国債等の利子の課税の特例) | 第五条の三第一項(振替社債等の利子の課税の特例) | |
| 振替国債又は振替地方債 | 特定振替社債等 | |
| 同条第五項後段 | 同条第三項後段 | |
| 第五条の二第一項又は第五項後段 | 第五条の三第一項又は第三項後段 | |
| 第五条の二第五項後段 | 第五条の三第三項後段 | |
| 前条第八項 | 前項第四号 | 次条第四項第四号 |
| 第十五項 | 次条第七項若しくは第八項 | |
| 前条第九項 | 第七項第四号 | 次条第四項第四号 |
| 前条第十項 | 第一項又は | 次条第一項又は |
| 第一項に | 同条第一項に | |
| 前条第十二項 | 第一項 | 次条第一項 |
| 第五項後段 | 同条第三項後段 | |
| 前条第十三項 | 第一項又は | 次条第一項又は |
| 第一項」とあるのは | 同条第一項」とあるのは | |
| 第一項」と、 | 次条第一項」と、 | |
| 前条第十七項 | 第一項の | 次条第一項の |
| 、第五項後段 | 、同条第三項後段 | |
| 第一項若しくは第五項後段 | 同条第一項若しくは第三項後段 | |
| 第五項後段の規定による組合等届出書 | 同条第三項後段の規定による組合等届出書 | |
| 前条第十九項 | 第一項の | 次条第一項の |
| 同項、 | 同項、同条第三項及び第八項並びに | |
| ついては | ついては、同条第三項中「の特定振替機関等」とあるのは「の特定受託者」と、同条第八項中「適格口座管理機関又は適格外国仲介業者」とあるのは「第一項に規定する特定受託者又は適格外国仲介業者」と、「当該適格口座管理機関」とあるのは「特定振替機関」とするほか | |
| 前条第十九項の表第一項の項 | 第一項 | 次条第一項 |
| 当該特定振替機関等 | 当該特定振替機関等( | |
| 第十九項 | 前条第十九項 | |
| 受託者をいう。以下この条において同じ。) | 受託者をいい、 | |
| 前条第十九項の表第四項の項 | の特定受託者 | の特定受託者(同項に規定する特定受託者をいう。以下この条において同じ。) |
| 前条第十九項の表第六項の項 | 同条第十九項の規定により読み替えられた同条第一項に規定する特定受託者)」と、第三条の二 | 同条第九項において準用する同法第五条の二第十九項(振替国債等の利子の課税の特例)の規定により読み替えられた同法第五条の三第一項に規定する特定受託者)」と、第三条の二 |
| 同条第十九項の規定により読み替えられた同条第一項に規定する特定受託者)」と、「当該 | 同条第九項において準用する第五条の二第十九項の規定により読み替えられた第五条の三第一項に規定する特定受託者)」と、「当該 |
Where income tax has not been collected pursuant to the provisions of Article 9-3-2, paragraph (1) or Article 212 of the Income Tax Act with regard to interest on specified book-entry corporate bonds, etc. on the grounds that the provisions of paragraph (1) or the second sentence of paragraph (3) apply, the person who issued the specified book-entry corporate bonds, etc. must, pursuant to the provisions of Cabinet Order, submit to the district director a document stating the name or title of any nonresident or foreign corporation that is a specially-related person of the issuer, their or its domicile or residence or the location of its head office or principal office outside Japan, and other matters specified by Order of the Ministry of Finance.
特定振替社債等の発行をした者は、第一項又は第三項後段の規定の適用があるものとして当該特定振替社債等の利子につき第九条の三の二第一項又は所得税法第二百十二条の規定による所得税の徴収がされなかつた場合には、政令で定めるところにより、当該発行をした者の特殊関係者である非居住者又は外国法人の氏名又は名称及び国外にある住所若しくは居所又は本店若しくは主たる事務所の所在地その他の財務省令で定める事項を記載した書類を税務署長に提出しなければならない。
The determination of whether a person receiving payment of interest on specified book-entry corporate bonds, etc. is a specially-related person, matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (7) and paragraph (8), and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) and paragraph (5) through the preceding paragraph are specified by Cabinet Order.