Section 1 Interest Income and Dividend Income
第一節 利子所得及び配当所得
Article 3Separate Taxation on Interest Income
第三条（利子所得の分離課税等）
With regard to the interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act, other than that listed in the following items, that a resident or a nonresident with a permanent establishment is to receive in Japan on or after January 1, 2016 (excluding interest and similar income specified by Cabinet Order as that on which withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Act is not to be performed (referred to in the following Article as "non-applicable interest"); hereinafter referred to in this Article as "general interest and similar income"), income tax is imposed separately from other income by applying the tax rate of 15 percent on the receivable amount, notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Act.
居住者又は恒久的施設を有する非居住者が平成二十八年一月一日以後に国内において支払を受けるべき所得税法第二十三条第一項に規定する利子等で次に掲げるもの以外のもの（同法第二条第一項第四十五号に規定する源泉徴収を行わないものとして政令で定めるもの（次条において「不適用利子」という。）を除く。以下この条において「一般利子等」という。）については、同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、その支払を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。
interest on specified public and corporate bonds (meaning public and corporate bonds listed in Article 37-10, paragraph (2), item (vii) that are listed in Article 37-11, paragraph (2), item (i) or items (v) through (xiv); the same applies in items (iv) and (v));
特定公社債（第三十七条の十第二項第七号に掲げる公社債のうち第三十七条の十一第二項第一号又は第五号から第十四号までに掲げるものをいう。第四号及び第五号において同じ。）の利子
a distribution of proceeds from a bond investment trust whose public offering of beneficial rights pertaining to its establishment was conducted by way of public offering (meaning a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act (Act No. 25 of 1948) that is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph), or whose beneficial rights fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i);
公社債投資信託で、その設定に係る受益権の募集が公募（金融商品取引法（昭和二十三年法律第二十五号）第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの又はその受益権が第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配
a distribution of proceeds from a bond-based investment trust under public offering;
公募公社債等運用投資信託の収益の分配
interest on public and corporate bonds other than specified public and corporate bonds, which is received by the covered person or any other person specified by Cabinet Order in the case where, on the day on which the payment is determined (for interest on bearer public and corporate bonds, the day on which the payment is made), the corporation that paid the interest on the public and corporate bonds would fall under the category of a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if that person (hereinafter referred to in this item as the "covered person") or a corporation having a special relationship specified by Cabinet Order with the covered person were selected as a shareholder that forms the basis for the determination;
特定公社債以外の公社債の利子で、その支払の確定した日（無記名の公社債の利子については、その支払をした日）においてその者（以下この号において「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に当該公社債の利子の支払をした法人が法人税法第二条第十号に規定する同族会社に該当することとなるときにおける当該対象者その他の政令で定める者が支払を受けるもの
interest on public and corporate bonds other than specified public and corporate bonds, received from a corporation (hereinafter referred to in this item as a "specified corporation") other than a corporation (hereinafter referred to in this item as a "family corporation") that would fall under the category of a family corporation prescribed in Article 2, item (x) of the Corporation Tax Act if, on the day on which the payment is determined (for interest on bearer public and corporate bonds, the day on which the payment is made), that person (hereinafter referred to in this item as the "covered person") or a corporation having a special relationship specified by Cabinet Order with the covered person were selected as a shareholder that forms the basis for the determination, which, in the case specified by Cabinet Order as a case where the interest is found to be substantively received from the family corporation, the covered person or any other person specified by Cabinet Order receives from the specified corporation.
特定公社債以外の公社債の利子で、その支払の確定した日（無記名の公社債の利子については、その支払をした日）においてその者（以下この号において「対象者」という。）又は当該対象者と政令で定める特殊の関係のある法人を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人（以下この号において「同族会社」という。）以外の法人（以下この号において「特定法人」という。）から支払を受けるもののうち、実質的に当該同族会社から支払を受けるものと認められる場合として政令で定める場合における当該対象者その他の政令で定める者が当該特定法人から支払を受けるもの
The provisions of the preceding paragraph do not apply to general interest and similar income to be received by a nonresident with a permanent establishment that does not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
前項の規定は、恒久的施設を有する非居住者が支払を受ける一般利子等で、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しないものについては、適用しない。
With regard to the application of the provisions of Article 93 and Article 165-5-3 of the Income Tax Act to a resident or a nonresident with a permanent establishment who receives payment of general interest and similar income, in Article 93, paragraph (1) of that Act, the phrase "distribution of proceeds" is deemed to be replaced with "distribution of proceeds (excluding general interest and similar income (meaning general interest and similar income prescribed in paragraph (1) of that Article to which the provisions of Article 3, paragraph (1) (Separate Taxation on Interest Income) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957) have been applied; the same applies hereinafter); the same applies hereinafter in this paragraph)", and the phrase "in that paragraph" is deemed to be replaced with "in Article 176, paragraph (3)"; and in Article 165-5-3, paragraph (1) of that Act, the phrase "distribution of proceeds" is deemed to be replaced with "distribution of proceeds (excluding general interest and similar income; the same applies hereinafter in this paragraph)", and the phrase "in that paragraph" is deemed to be replaced with "in paragraph (3) of that Article".
一般利子等の支払を受ける居住者又は恒久的施設を有する非居住者に対する所得税法第九十三条及び第百六十五条の五の三の規定の適用については、同法第九十三条第一項中「の収益の分配」とあるのは「の収益の分配（一般利子等（租税特別措置法（昭和三十二年法律第二十六号）第三条第一項（利子所得の分離課税等）の規定の適用を受けた同項に規定する一般利子等をいう。以下同じ。）を除く。以下この項において同じ。）」と、「同項に」とあるのは「第百七十六条第三項に」と、同法第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配（一般利子等を除く。以下この項において同じ。）」と、「同項に」とあるのは「同条第三項に」とする。
The part of the provisions of Article 224, Article 225, paragraph (1) and Article 228, paragraph (1) of the Income Tax Act and of the following Article that pertains to general interest and similar income to be received on or after January 1, 2016 does not apply to a resident or a nonresident who receives the payment of the general interest and similar income, a person who makes the payment, a resident or a nonresident who receives the general interest and similar income from a person who receives general interest and similar income as a registered person on behalf of another person in connection with a business, or a person who receives the general interest and similar income as the registered person.
平成二十八年一月一日以後に支払を受けるべき一般利子等の支払を受ける居住者又は非居住者及びその支払をする者並びに業務に関連して他人のために名義人として一般利子等の支払を受ける者から当該一般利子等の支払を受ける居住者又は非居住者及び当該名義人として当該一般利子等の支払を受ける者については、所得税法第二百二十四条、第二百二十五条第一項及び第二百二十八条第一項並びに次条のうち当該一般利子等に係る部分の規定は、適用しない。
Article 3-2Special Provisions on Payment Reports for Interest Income
第三条の二（利子所得等に係る支払調書の特例）
Where a person, who pays the interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding non-applicable interest) payable on or after January 1, 2016 or the dividends, etc. prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends of surplus prescribed in the paragraph (hereinafter referred to in this Section as "dividends of surplus")) pertaining to a distribution of proceeds from an investment trust (excluding a bond investment trust, a specified stock investment trust (meaning a securities investment trust which has as its purpose the management of its trust property through investment exclusively in stocks, whose beneficial rights are listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act, and which meets other requirements specified by Cabinet Order; hereinafter the same applies in this Section), and a bond-based investment trust under public offering) or a distribution of proceeds from a specified trust that issues beneficiary certificates, to a resident or a nonresident with a permanent establishment, or a domestic corporation or a foreign corporation with a permanent establishment, in Japan, prepares the record set forth in Article 225, paragraph (1) of the Act concerning the payment of the interest and similar income or dividends, etc. for each payment to the same resident or nonresident with a permanent establishment, or the same domestic corporation or foreign corporation with a permanent establishment, as specified by Order of the Ministry of Finance, such person must submit the record 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 determined (for a record concerning interest on bearer public and corporate bonds or a distribution of proceeds based on bearer beneficiary certificates of a loan trust, investment trust (excluding a specified stock investment trust), or specified trust that issues beneficiary certificates, no later than the last day of the month following the month that includes the day on which the payment was made), notwithstanding the provisions of the paragraph.
居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人に対し国内において平成二十八年一月一日以後に支払うべき所得税法第二十三条第一項に規定する利子等（不適用利子を除く。）又は投資信託（公社債投資信託、特定株式投資信託（信託財産を株式のみに対する投資として運用することを目的とする証券投資信託のうち、その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所に上場されていることその他の政令で定める要件に該当するものをいう。以下この節において同じ。）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収益の分配に係る所得税法第二十四条第一項に規定する配当等（同項に規定する剰余金の配当（以下この節において「剰余金の配当」という。）を除く。）の支払をする者は、財務省令で定めるところにより、当該利子等又は配当等の支払に関する同法第二百二十五条第一項の調書を同一の居住者若しくは恒久的施設を有する非居住者又は内国法人若しく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（無記名の公社債の利子又は無記名の貸付信託、投資信託（特定株式投資信託を除く。）若しくは特定受益証券発行信託の受益証券の収益の分配に関するものについては、その支払をした日）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。
第三条の三（国外で発行された公社債等の利子所得の分離課税等）
Where a resident receives, through a person in charge of handling payment in Japan who is specified by Cabinet Order (hereinafter referred to in this Article as a "person in charge of handling payment"), the delivery of interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act pertaining to interest on public and corporate bonds issued outside Japan (excluding public and corporate bonds denominated in a foreign currency which are issued by the State or any other person and specified by Cabinet Order (referred to in the following paragraph as "foreign-currency bonds")) or to a distribution of proceeds from beneficial interests in a bond investment trust, which is to be received on or after January 1, 2016, other than that listed in Article 3, paragraph (1), item (i) and item (ii) (limited to that paid outside Japan; hereinafter referred to in this Article as "interest and similar income on general foreign public and corporate bonds, etc."), income tax is imposed on the interest and similar income on general foreign public and corporate bonds, etc. to be received, separately from other income, by applying the tax rate of 15 percent on the receivable amount, notwithstanding the provisions of Article 22 and Article 89 of that Act.
居住者が、平成二十八年一月一日以後に支払を受けるべき国外において発行された公社債（国その他の者が発行した外国通貨で表示された公社債で政令で定めるもの（次項において「外貨建公社債」という。）を除く。）又は公社債投資信託の受益権の利子又は収益の分配に係る所得税法第二十三条第一項に規定する利子等で第三条第一項第一号及び第二号に掲げるもの以外のもの（国外において支払われるものに限る。以下この条において「国外一般公社債等の利子等」という。）につき、国内における支払の取扱者で政令で定めるもの（以下この条において「支払の取扱者」という。）を通じてその交付を受ける場合には、その支払を受けるべき国外一般公社債等の利子等については、同法第二十二条及び第八十九条の規定にかかわらず、他の所得と区分し、その支払を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。
Where a domestic corporation receives, through a person in charge of handling payment in Japan, the delivery of interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act pertaining to interest on public and corporate bonds issued outside Japan (excluding foreign-currency bonds) or to a distribution of proceeds from beneficial interests in a bond investment trust or a bond-based investment trust under public offering, which is to be received on or after January 1, 2016 (limited to that paid outside Japan; hereinafter referred to in this Article as "interest and similar income on foreign public and corporate bonds, etc."), the domestic corporation is to be liable to pay income tax on the interest and similar income on foreign public and corporate bonds, etc. to be received, and income tax is imposed by applying the tax rate of 15 percent on the receivable amount.
内国法人は、平成二十八年一月一日以後に支払を受けるべき国外において発行された公社債（外貨建公社債を除く。）又は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権の利子又は収益の分配に係る所得税法第二十三条第一項に規定する利子等（国外において支払われるものに限る。以下この条において「国外公社債等の利子等」という。）につき、国内における支払の取扱者を通じてその交付を受ける場合には、その支払を受けるべき国外公社債等の利子等について所得税を納める義務があるものとし、その支払を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 person in charge of handling payment in Japan of interest and similar income on foreign public and corporate bonds, etc. paid to a resident or a domestic corporation on or after January 1, 2016 must, when delivering the interest and similar income on foreign public and corporate bonds, etc. to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount delivered (where the interest and similar income on foreign public and corporate bonds, etc. is interest and similar income on general foreign public and corporate bonds, etc. and there is an amount of foreign income tax prescribed in the following paragraph, the amount delivered plus that amount) by the tax rate of 15 percent, and pay it to the State by the tenth day of the month following the month that includes the day of collection.
平成二十八年一月一日以後に居住者又は内国法人に対して支払われる国外公社債等の利子等の国内における支払の取扱者は、当該居住者又は内国法人に当該国外公社債等の利子等の交付をする際、その交付をする金額（当該国外公社債等の利子等が国外一般公社債等の利子等である場合において、次項に規定する外国所得税の額があるときは、その額を加算した金額）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。
In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including taxes specified by Cabinet Order) imposed at the time of payment on interest and similar income on foreign public and corporate bonds, etc. that a resident or a domestic corporation is to receive on or after January 1, 2016, the following provisions apply:
前二項の場合において、平成二十八年一月一日以後に居住者又は内国法人が支払を受けるべき国外公社債等の利子等につきその支払の際に課される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、次に定めるところによる。
where the interest and similar income on foreign public and corporate bonds, etc. is interest and similar income on general foreign public and corporate bonds, etc., the amount of the foreign income tax is to be deducted from the amount of income tax on the interest and similar income on general foreign public and corporate bonds, etc. that is to be collected and paid pursuant to the provisions of the preceding paragraph, up to that amount of income tax, and is deemed not to exist with regard to the application of the provisions of Article 95 of the Income Tax Act to the resident;
当該国外公社債等の利子等が国外一般公社債等の利子等である場合には、当該外国所得税の額は、前項の規定により徴収して納付すべき当該国外一般公社債等の利子等に係る所得税の額を限度として当該所得税の額から控除するものとし、当該居住者に対する所得税法第九十五条の規定の適用については、ないものとする。
where the interest and similar income on foreign public and corporate bonds, etc. is interest and similar income on foreign public and corporate bonds, etc. other than interest and similar income on general foreign public and corporate bonds, etc., the receivable amount prescribed in paragraph (2) is the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the interest and similar income on foreign public and corporate bonds, etc.
当該国外公社債等の利子等が国外一般公社債等の利子等以外の国外公社債等の利子等である場合には、第二項に規定する支払を受けるべき金額は、当該国外公社債等の利子等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
Income tax to be collected and paid pursuant to the provisions of paragraph (3) 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 is to receive payment of the interest and similar income on foreign public and corporate bonds, etc. is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, in Article 68, paragraph (1) of that Act, the phrase "or prize money" is deemed to be replaced with "or prize money, or interest and similar income on foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (2) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
第三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、国外公社債等の利子等の支払を受けるべき者が内国法人であるときは、当該内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（昭和三十二年法律第二十六号）第三条の三第二項（国外で発行された公社債等の利子所得の分離課税等）に規定する国外公社債等の利子等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
Where a domestic corporation listed in Appended Table 1 of the Income Tax Act, or a financial institution prescribed in Article 8, paragraph (1) (limited to a domestic corporation) or a financial instruments business operator, etc. prescribed in paragraph (2) of that Article (limited to a domestic corporation), receives payment of interest and similar income on foreign public and corporate bonds, etc., if, pursuant to the provisions of Cabinet Order, it has submitted a return stating that it seeks the application of the provisions of this paragraph to the interest and similar income on foreign public and corporate bonds, etc. to be received, and other matters specified by Order of the Ministry of Finance, to the district director via the person in charge of handling payment in Japan of the interest and similar income on foreign public and corporate bonds, etc., the provisions of paragraph (2) and paragraph (3) do not apply to the interest and similar income on foreign public and corporate bonds, etc.
Where income tax is to be collected pursuant to the provisions of paragraph (3) on interest and similar income on foreign public and corporate bonds, etc. other than interest and similar income on general foreign public and corporate bonds, etc., the provisions of Article 8-5 apply to a resident who holds the interest and similar income on foreign public and corporate bonds, etc. as prescribed in item (i) where the interest and similar income on foreign public and corporate bonds, etc. is received from a domestic corporation, and as prescribed in item (i) and item (ii) where the interest and similar income on foreign public and corporate bonds, etc. is received from a person other than a domestic corporation:
国外一般公社債等の利子等以外の国外公社債等の利子等につき第三項の規定により所得税が徴収されるべき場合には、当該国外公社債等の利子等を有する居住者については、当該国外公社債等の利子等が内国法人から支払を受けるものであるときは第一号に定めるところにより、当該国外公社債等の利子等が内国法人以外の者から支払を受けるものであるときは同号及び第二号に定めるところにより、第八条の五の規定を適用する。
the amount to be delivered by the person in charge of handling payment in Japan of the interest and similar income on foreign public and corporate bonds, etc. is deemed to be the amount of interest and similar income to be received as prescribed in Article 8-5, paragraph (4);
当該国外公社債等の利子等の国内における支払の取扱者から交付を受けるべき金額については、当該金額を第八条の五第四項に規定する支払を受けるべき利子等の額とみなす。
the interest and similar income on foreign public and corporate bonds, etc. is deemed to be received from a domestic corporation.
当該国外公社債等の利子等については、これを内国法人から支払を受けるものとみなす。
A domestic corporation, financial institution, or financial instruments business operator, etc. prescribed in paragraph (6) may, in lieu of submitting a return under that paragraph, provide the person in charge of handling payment referred to in that paragraph with the matters to be stated in the return by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology). In this case, the domestic corporation, financial institution, or financial instruments business operator, etc. is deemed to have submitted the return to the person in charge of handling payment.
Beyond what is prescribed in paragraph (5) and the preceding two paragraphs, special provisions on the provisions of Article 224 and Article 225 of the Income Tax Act concerning interest and similar income on foreign public and corporate bonds, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) and paragraph (6) are specified by Cabinet Order.
第五項及び前二項に定めるもののほか、国外公社債等の利子等に係る所得税法第二百二十四条及び第二百二十五条の規定の特例その他第一項から第四項まで及び第六項の規定の適用に関し必要な事項は、政令で定める。
第三条の四（障害者等の少額預金の利子所得等の非課税に係る限度額の特例）
With regard to the application of the provisions of Article 10 of the Income Tax Act to the deposits and savings, jointly managed trusts, specified bond-based investment trusts under public offering, or securities prescribed in paragraph (1) of that Article for which an individual who has a domicile in Japan and who is a person with a disability or other eligible person prescribed in Article 10, paragraph (1) of that Act (referred to in the following Article as a "person with a disability or other eligible person") makes a placement prescribed in that paragraph on or after January 1, 1994, the phrase "3,000,000 yen" in paragraph (7), item (i) of that Article is deemed to be replaced with "3,500,000 yen".
第四条（障害者等の少額公債の利子の非課税）
Where an individual who has a domicile in Japan and who is a person with a disability or other eligible person purchases, at a business office or other office of a financial instruments business operator or financial institution specified by Cabinet Order (hereinafter referred to in this paragraph as a "business office, etc. of a selling institution"), government bonds and local government bonds specified by Cabinet Order (hereinafter referred to in this paragraph and paragraph (3) as "public bonds"), if, pursuant to the provisions of Cabinet Order, the individual has submitted, at the time of the purchase, a document stating that the individual seeks the application of the provisions of this paragraph with regard to the public bonds, the individual's name, date of birth, and address, the fact that the individual falls under the category of a person with a disability or other eligible person, and other necessary matters (hereinafter referred to in this paragraph as an "application for special tax-exempt savings"), income tax is not imposed on the interest corresponding to each calculation period of interest on the public bonds, only if the following requirements are met throughout that calculation period (where the public bonds were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period):
国内に住所を有する個人で障害者等であるものが、金融商品取引業者又は金融機関で政令で定めるものの営業所又は事務所（以下この項において「販売機関の営業所等」という。）において、国債及び地方債で政令で定めるもの（以下この項及び第三項において「公債」という。）を購入する場合において、政令で定めるところにより、その購入の際その公債につきこの項の規定の適用を受けようとする旨、その者の氏名、生年月日及び住所並びに障害者等に該当する旨その他必要な事項を記載した書類（以下この項において「特別非課税貯蓄申込書」という。）を提出したときは、その公債の利子の各計算期間ごとにその計算期間を通じて（その公債が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて）次に掲げる要件を満たす場合に限り、当該計算期間に対応する利子については、所得税を課さない。
the public bonds are managed by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (Act No. 75 of 2001) or any other method specified by Cabinet Order;
その公債につき社債、株式等の振替に関する法律（平成十三年法律第七十五号）に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されていること。
the total of the face value of the public bonds and the face value of other public bonds purchased at the business office, etc. of the selling institution by submitting an application for special tax-exempt savings does not exceed the maximum limitation listed in item (iii) of Article 10, paragraph (3) of the Income Tax Act as applied mutatis mutandis pursuant to the following paragraph that is stated in the statement of special tax-exempt savings prescribed in Article 10, paragraph (3) of that Act which the individual has submitted via the business office, etc. of the selling institution (where a statement of change to the maximum limitation for special tax-exempt savings prescribed in paragraph (4) of that Article as applied mutatis mutandis pursuant to the following paragraph has been submitted, on and after the day of submission, the maximum limitation after the change).
その公債の額面金額と当該販売機関の営業所等において特別非課税貯蓄申込書を提出して購入した他の公債の額面金額との合計額が、その個人が当該販売機関の営業所等を経由して提出した次項において準用する所得税法第十条第三項に規定する特別非課税貯蓄申告書に記載された同項第三号に掲げる最高限度額（次項において準用する同条第四項に規定する特別非課税貯蓄限度額変更申告書の提出があつた場合には、その提出の日以後においては、変更後の最高限度額）を超えないこと。
The provisions of Article 10, paragraphs (2) through (10) of the Income Tax Act apply mutatis mutandis in the case where the provisions of the preceding paragraph apply. In this case, the phrase "statement of tax-exempt savings" in paragraphs (2) through (7) and paragraph (10) of that Article is deemed to be replaced with "statement of special tax-exempt savings", the phrase "application for tax-exempt savings" in paragraph (2) and paragraph (10) of that Article is deemed to be replaced with "application for special tax-exempt savings", the phrase "paragraph (1)" in paragraph (3), paragraph (7), and paragraph (10) of that Article is deemed to be replaced with "Article 4, paragraph (1) of the Act on Special Measures Concerning Taxation", the phrase "statement of change to the maximum limitation for tax-exempt savings" in paragraphs (4) through (7) and paragraph (9) of that Article is deemed to be replaced with "statement of change to the maximum limitation for special tax-exempt savings", and the phrase "paragraph (1), paragraph (3), or" in paragraph (8) of that Article is deemed to be replaced with "Article 4, paragraph (1) or paragraph (3) of the Act on Special Measures Concerning Taxation, or".
所得税法第十条第二項から第十項までの規定は、前項の規定を適用する場合について準用する。この場合において、同条第二項から第七項まで及び第十項中「非課税貯蓄申告書」とあるのは「特別非課税貯蓄申告書」と、同条第二項及び第十項中「非課税貯蓄申込書」とあるのは「特別非課税貯蓄申込書」と、同条第三項、第七項及び第十項中「第一項」とあるのは「租税特別措置法第四条第一項」と、同条第四項から第七項まで及び第九項中「非課税貯蓄限度額変更申告書」とあるのは「特別非課税貯蓄限度額変更申告書」と、同条第八項中「第一項、第三項又は」とあるのは「租税特別措置法第四条第一項又は第三項若しくは」と読み替えるものとする。
With regard to the application of the provisions of the preceding two paragraphs to public bonds purchased on or after January 1, 1994 by an individual who has a domicile in Japan and who is a person with a disability or other eligible person, the phrase "3,000,000 yen" in Article 10, paragraph (7), item (i) of the Income Tax Act as applied mutatis mutandis pursuant to the preceding paragraph is deemed to be replaced with "3,500,000 yen".
国内に住所を有する個人で障害者等であるものが、平成六年一月一日以後に購入する公債に係る前二項の規定の適用については、前項において準用する所得税法第十条第七項第一号中「三百万円」とあるのは、「三百五十万円」とする。
Article 4-2Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings
第四条の二（勤労者財産形成住宅貯蓄の利子所得等の非課税）
Where a wage earner prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (Act No. 92 of 1971) makes, at a business office or other office of a financial institution or financial instruments business operator specified by Cabinet Order (hereinafter referred to in this Article and the following Article as "the business office of a financial institution or other such place"), a deposit, entrustment, or purchase of deposits and savings, jointly managed trusts, or securities, or a payment of premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, under a workers' property accumulation housing savings contract prescribed in Article 6, paragraph (4) of that Act (hereinafter referred to in this Article as a "workers' property accumulation housing savings contract"), which are specified by Cabinet Order (hereinafter referred to in this Article as "asset-building housing savings") (such deposit, entrustment, purchase, or payment is hereinafter referred to in this Article and the following Article as a "placement"), if, pursuant to the provisions of Cabinet Order, the wage earner has submitted, at the time of the placement, a document stating that the wage earner seeks the application of the provisions of this paragraph with regard to the asset-building housing savings and other necessary matters (hereinafter referred to in this Article as an "application to exempt asset-building housing savings from taxation") via the office, place of business, or any other equivalent place of the wage payer prescribed in Article 2, item (ii) of that Act (limited to the payer via which the wage earner submitted the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act) that handles the administrative affairs of paying the wages (hereinafter referred to in this Article as the "place of employment") (where the wage payer (limited to an employer of a small and medium sized enterprise prescribed in Article 14, paragraph (2) of the Workers' Property Accumulation Promotion Act; referred to in paragraph (4) as a "specified wage payer") has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts to an administrative agent organization prescribed in Article 14, paragraph (2) of that Act (hereinafter referred to in this Article as an "administrative agent organization"), the place of employment and the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; hereinafter referred to in this Article as the "place of employment, etc."), income tax is not imposed on what is specified in each of the following items, only in the case listed in that item:
勤労者財産形成促進法（昭和四十六年法律第九十二号）第二条第一号に規定する勤労者が、金融機関又は金融商品取引業者で政令で定めるものの営業所又は事務所（以下この条及び次条において「金融機関の営業所等」という。）において同法第六条第四項に規定する勤労者財産形成住宅貯蓄契約（以下この条において「勤労者財産形成住宅貯蓄契約」という。）に基づく預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金で政令で定めるもの（以下この条において「財産形成住宅貯蓄」という。）の預入、信託若しくは購入又は払込み（以下この条及び次条において「預入等」という。）をする場合において、政令で定めるところにより、その預入等の際当該財産形成住宅貯蓄につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した書類（以下この条において「財産形成非課税住宅貯蓄申込書」という。）を、同法第二条第二号に規定する賃金の支払者（所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書の提出の際に経由した支払者に限る。）の事務所、事業所その他これらに準ずるもので当該賃金の支払事務を取り扱うもの（以下この条において「勤務先」という。）（当該賃金の支払者（勤労者財産形成促進法第十四条第二項に規定する中小企業の事業主に限る。第四項において「特定賃金支払者」という。）が勤労者財産形成住宅貯蓄契約に係る事務を同法第十四条第二項に規定する事務代行団体（以下この条において「事務代行団体」という。）に委託をしている場合には、勤務先及び当該委託に係る事務代行団体の事務所その他これに準ずるもので当該事務を行うもの。以下この条において「勤務先等」という。）を経由して提出したときは、次の各号に掲げる場合に限り、当該各号に定めるものについては、所得税を課さない。
where the total of the principal of the deposits and savings and the principal of other deposits and savings deposited at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the calculation period of interest on the deposits and savings, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place (where a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in paragraph (5) has been submitted, on and after the day of submission, the maximum limitation after the change; the same applies hereinafter in this paragraph): the interest on the deposits and savings corresponding to the calculation period;
where the total of the principal of the jointly managed trust and the principal of other jointly managed trusts entrusted at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the calculation period of the distribution of proceeds from the jointly managed trust, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place (where the jointly managed trust is a loan trust, limited to the case where it is managed, throughout the calculation period of the distribution of proceeds, by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or any other method specified by Cabinet Order): the distribution of proceeds from the jointly managed trust corresponding to the calculation period;
その合同運用信託の元本とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して信託した他の合同運用信託の元本との合計額が、その合同運用信託の収益の分配の計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合（その合同運用信託が貸付信託である場合には、その収益の分配の計算期間を通じて社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されている場合に限る。） その合同運用信託の当該計算期間に対応する収益の分配
where the securities are managed, throughout the calculation period of the interest or distribution of proceeds (where the securities were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period; the same applies hereinafter in this item), by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or any other method specified by Cabinet Order, and the total of the face value of the securities or the amount specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this Article as the "face value or equivalent amount") and the face value or equivalent amount of other securities purchased at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the calculation period, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the interest or distribution of proceeds on the securities corresponding to the calculation period;
その有価証券につき、その利子又は収益の分配の計算期間を通じて（その有価証券が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて。以下この号において同じ。）、社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されており、かつ、その有価証券の額面金額又はこれに準ずる金額として政令で定めるもの（以下この条において「額面金額等」という。）とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して購入した他の有価証券の額面金額等との合計額が、当該計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その有価証券の当該計算期間に対応する利子又は収益の分配
where the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid and the amount of premiums for other life insurance or casualty insurance or the amount of mutual aid premiums for other life mutual aid paid at the business office of the financial institution or other such place by submitting an application to exempt asset-building housing savings from taxation does not exceed, throughout the insurance period of the life insurance or casualty insurance or the mutual aid period of the life mutual aid, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building housing savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the gain equivalent to the amount obtained by deducting the total of the amount of premiums or the amount of mutual aid premiums for the life insurance or casualty insurance or life mutual aid from the amount of the lump-sum payments specified by Cabinet Order as maturity refunds, etc., out of the lump-sum payments paid under a contract for the life insurance or casualty insurance or life mutual aid.
その生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額とその金融機関の営業所等において財産形成非課税住宅貯蓄申込書を提出して払込みをした他の生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額との合計額が、その生命保険若しくは損害保険の保険期間又は生命共済の共済期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税住宅貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その生命保険若しくは損害保険又は生命共済に係る契約に基づき支払われる一時金のうち満期返戻金等として政令で定めるものの額から当該生命保険若しくは損害保険又は生命共済に係る保険料の金額又は共済掛金の額の合計額を控除した金額に相当する差益
The provisions of the preceding paragraph do not apply, where an individual who has submitted a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) comes, after the submission, to fall under the case where the individual ceases to be a wage earner prescribed in the preceding paragraph in relation to the wage payer stated in the statement due to retirement, transfer, or any other reason, or any other case specified by Cabinet Order, to the interest, distribution of proceeds, or gain listed in the items of that paragraph pertaining to the asset-building housing savings for which the individual has made a placement at the business office of the financial institution or other such place via which the statement was submitted, which is to be received on or after the day on which the individual comes to fall under the case specified by that Cabinet Order and which is specified by Cabinet Order.
An application to exempt asset-building housing savings from taxation may be submitted only to the business office of the financial institution or other such place via which the statement of tax-exempt asset-building housing savings prescribed in the following paragraph was submitted.
財産形成非課税住宅貯蓄申込書は、次項に規定する財産形成非課税住宅貯蓄申告書の提出の際に経由した金融機関の営業所等に対してのみ、提出することができる。
The provisions of paragraph (1) apply only where the person has submitted a return stating the following matters (hereinafter referred to in this Article as a "statement of tax-exempt asset-building housing savings"), with a document by the head of the place of employment (where a specified wage payer has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts to an administrative agent organization, the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; the same applies in paragraph (7)) certifying the matters listed in item (iv) attached thereto, to the district director with jurisdiction over the place of the person's domicile, via the place of employment, etc. and the business office of the financial institution or other such place at which the person intends to make a placement of the asset-building housing savings for which the person seeks the application of the provisions of paragraph (1), by the day on which the person first makes the placement:
the names and locations of the business office of the financial institution or other such place, the wage payer prescribed in paragraph (1), and the place of employment, etc.;
which of deposits and savings, jointly managed trusts, or securities, or premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid the person seeks the application of the provisions of paragraph (1) for;
第一項の規定の適用を受けようとする預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の別
the maximum limitation on the current balance of the asset-building housing savings for which a placement is made at the business office of the financial institution or other such place and for which the person seeks the application of the provisions of paragraph (1) (for securities, the current balance calculated on the basis of the face value or equivalent amount, and for premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, the total of the amount of premiums paid or the amount of mutual aid premiums paid);
where the person has already submitted a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the following Article, the name of the business office of the financial institution or other such place stated in that statement and the maximum limitation referred to in item (iii) of that paragraph (where a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) of that Article has been submitted, the maximum limitation after the change).
Where a person who has submitted a statement of tax-exempt asset-building housing savings intends to change the maximum limitation listed in item (iii) of the preceding paragraph stated in the statement (where the person has already submitted a return under this paragraph, the maximum limitation after the change stated in that return), the person is to submit, pursuant to the provisions of Cabinet Order, a return stating to that effect, the maximum limitation after the change, and other necessary matters (referred to in the following paragraph as a "statement of change to the maximum limitation for tax-exempt asset-building housing savings") to the district director with jurisdiction over the place for tax payment, via the place of employment, etc. and the business office of the financial institution or other such place via which the statement of tax-exempt asset-building housing savings was submitted.
財産形成非課税住宅貯蓄申告書を提出した者が、当該申告書に記載した前項第三号に掲げる最高限度額（既にこの項の規定による申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）を変更しようとする場合には、その者は、政令で定めるところにより、その旨及び変更後の最高限度額その他必要な事項を記載した申告書（次項において「財産形成非課税住宅貯蓄限度額変更申告書」という。）を、当該財産形成非課税住宅貯蓄申告書の提出の際に経由した勤務先等及び金融機関の営業所等を経由して納税地の所轄税務署長に提出するものとする。
In the cases referred to in the preceding two paragraphs, when a statement of tax-exempt asset-building housing savings or a statement of change to the maximum limitation for tax-exempt asset-building housing savings has been accepted by the business office of the financial institution or other such place prescribed in those provisions, the statement is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was accepted.
前二項の場合において、財産形成非課税住宅貯蓄申告書又は財産形成非課税住宅貯蓄限度額変更申告書がこれらの規定に規定する金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
A statement of tax-exempt asset-building housing savings may not be submitted where the wage earner prescribed in paragraph (1) has already submitted such a statement (excluding the cases specified by Cabinet Order), and the place of employment may not accept a statement of tax-exempt asset-building housing savings where it falls under any of the following cases:
財産形成非課税住宅貯蓄申告書は、第一項に規定する勤労者が既に当該申告書を提出している場合（政令で定める場合を除く。）には提出することができないものとし、財産形成非課税住宅貯蓄申告書が次に掲げる場合のいずれかに該当する場合には、勤務先は、これを受理することができない。
where the maximum limitation listed in paragraph (4), item (iii) stated in the statement of tax-exempt asset-building housing savings exceeds 5,500,000 yen;
財産形成非課税住宅貯蓄申告書に記載された第四項第三号に掲げる最高限度額が五百五十万円を超えるものである場合
where the total of the maximum limitations listed in paragraph (4), items (iii) and (iv) stated in the statement of tax-exempt asset-building housing savings exceeds 5,500,000 yen.
財産形成非課税住宅貯蓄申告書に記載された第四項第三号及び第四号に掲げる最高限度額の合計額が五百五十万円を超えるものである場合
Beyond what is prescribed in paragraph (3) through the preceding paragraph, the method of calculating the principal and the face value or equivalent amount referred to in paragraph (1), the submission of an application to exempt asset-building housing savings from taxation and a statement of tax-exempt asset-building housing savings, matters concerning the filing of a return in the case where a person who has submitted the statement has changed the matters stated in the statement after its submission or intends to cease to receive the application of the provisions of that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
第三項から前項までに定めるもののほか、第一項の元本及び額面金額等の計算の方法、財産形成非課税住宅貯蓄申込書及び財産形成非課税住宅貯蓄申告書の提出並びに当該申告書を提出した者がその提出後当該申告書に記載した事項を変更した場合又は同項の規定の適用を受けることをやめようとする場合における申告に関する事項その他同項の規定の適用に関し必要な事項は、政令で定める。
Where, with regard to a workers' property accumulation housing savings contract or its performance, a fact has arisen by which the requirements prescribed in Article 6, paragraph (4), item (i), (b) or (c), item (ii), (c) or (d), or item (iii), (c) or (d) of the Workers' Property Accumulation Promotion Act are no longer met, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of paragraph (1) have not applied to the interest, distribution of proceeds, or gain listed in the items of that paragraph that is specified by Cabinet Order and was paid within five years before the day on which the fact arose, and that the interest, distribution of proceeds, or gain was paid on the day on which the fact arose. In this case, matters concerning withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act by the person who pays the interest, distribution of proceeds, or gain, and other necessary matters concerning the application of the provisions of this paragraph and that Act are specified by Cabinet Order.
勤労者財産形成住宅貯蓄契約又はその履行につき、勤労者財産形成促進法第六条第四項第一号ロ若しくはハ、同項第二号ハ若しくはニ又は同項第三号ハ若しくはニに定める要件に該当しないこととなる事実が生じた場合には、当該事実が生じた日前五年内に支払われた第一項各号に掲げる利子、収益の分配又は差益として政令で定めるものについては、同項の規定の適用がなかつたものとし、かつ、当該事実が生じた日において、当該利子、収益の分配又は差益の支払があつたものとみなして、この法律及び所得税法の規定を適用する。この場合において、当該利子、収益の分配又は差益の支払をする者の同法第二条第一項第四十五号に規定する源泉徴収に関する事項その他この項及び同法の規定の適用に関し必要な事項は、政令で定める。
Article 4-3Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings
第四条の三（勤労者財産形成年金貯蓄の利子所得等の非課税）
Where a wage earner prescribed in paragraph (1) of the preceding Article makes, at the business office of a financial institution or other such place, a placement of deposits and savings, jointly managed trusts, or securities, or of premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, under a workers' property accumulation pension savings contract prescribed in Article 6, paragraph (2) of the Workers' Property Accumulation Promotion Act (hereinafter referred to in this Article as a "workers' property accumulation pension savings contract"), which are specified by Cabinet Order (hereinafter referred to in this Article as "asset-building pension savings"), if, pursuant to the provisions of Cabinet Order, the wage earner has submitted, at the time of the placement, a document stating that the wage earner seeks the application of the provisions of this paragraph with regard to the asset-building pension savings and other necessary matters (hereinafter referred to in this Article as an "application to exempt asset-building pension savings from taxation") via the office, place of business, or any other equivalent place of the wage payer prescribed in paragraph (1) of the preceding Article (limited to the payer via which the wage earner submitted the salary income earner's return for deduction for Dependents, etc. prescribed in Article 194, paragraph (8) of the Income Tax Act) that handles the administrative affairs of paying the wages (hereinafter referred to in this Article as the "place of employment") (where the wage payer (limited to an employer of a small and medium sized enterprise prescribed in Article 14, paragraph (2) of the Workers' Property Accumulation Promotion Act; referred to in paragraph (4) as a "specified wage payer") has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts to an administrative agent organization prescribed in Article 14, paragraph (2) of that Act (hereinafter referred to in this Article as an "administrative agent organization"), the place of employment and the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; hereinafter referred to in this Article as the "place of employment, etc."), income tax is not imposed on what is specified in each of the following items, only in the case listed in that item:
前条第一項に規定する勤労者が、金融機関の営業所等において勤労者財産形成促進法第六条第二項に規定する勤労者財産形成年金貯蓄契約（以下この条において「勤労者財産形成年金貯蓄契約」という。）に基づく預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金で政令で定めるもの（以下この条において「財産形成年金貯蓄」という。）の預入等をする場合において、政令で定めるところにより、その預入等の際当該財産形成年金貯蓄につきこの項の規定の適用を受けようとする旨その他必要な事項を記載した書類（以下この条において「財産形成非課税年金貯蓄申込書」という。）を、前条第一項に規定する賃金の支払者（所得税法第百九十四条第八項に規定する給与所得者の扶養控除等申告書の提出の際に経由した支払者に限る。）の事務所、事業所その他これらに準ずるもので当該賃金の支払事務を取り扱うもの（以下この条において「勤務先」という。）（当該賃金の支払者（勤労者財産形成促進法第十四条第二項に規定する中小企業の事業主に限る。第四項において「特定賃金支払者」という。）が勤労者財産形成年金貯蓄契約に係る事務を同法第十四条第二項に規定する事務代行団体（以下この条において「事務代行団体」という。）に委託をしている場合には、勤務先及び当該委託に係る事務代行団体の事務所その他これに準ずるもので当該事務を行うもの。以下この条において「勤務先等」という。）を経由して提出したときは、次の各号に掲げる場合に限り、当該各号に定めるものについては、所得税を課さない。
where the total of the principal of the deposits and savings and the principal of other deposits and savings deposited at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the calculation period of interest on the deposits and savings, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place (where a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) has been submitted, on and after the day of submission, the maximum limitation after the change; the same applies hereinafter in this paragraph): the interest on the deposits and savings corresponding to the calculation period;
where the total of the principal of the jointly managed trust and the principal of other jointly managed trusts entrusted at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the calculation period of the distribution of proceeds from the jointly managed trust, the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the distribution of proceeds from the jointly managed trust corresponding to the calculation period;
その合同運用信託の元本とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して信託した他の合同運用信託の元本との合計額が、その合同運用信託の収益の分配の計算期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その合同運用信託の当該計算期間に対応する収益の分配
where the total of the face value of the securities or the amount specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this Article as the "face value or equivalent amount") and the face value or equivalent amount of other securities purchased at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the calculation period of the interest or distribution of proceeds on the securities (where the securities were purchased in the middle of the calculation period, for the calculation period that includes the day of purchase, throughout the period from that day to the last day of the calculation period), the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the interest or distribution of proceeds on the securities corresponding to the calculation period;
その有価証券の額面金額又はこれに準ずる金額として政令で定めるもの（以下この条において「額面金額等」という。）とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して購入した他の有価証券の額面金額等との合計額が、その有価証券の利子又は収益の分配の計算期間を通じて（その有価証券が当該計算期間の中途において購入したものである場合には、その購入の日の属する計算期間については、同日から当該計算期間の終了の日までの期間を通じて）、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その有価証券の当該計算期間に対応する利子又は収益の分配
where the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid and the amount of premiums for other life insurance or casualty insurance or the amount of mutual aid premiums for other life mutual aid paid at the business office of the financial institution or other such place by submitting an application to exempt asset-building pension savings from taxation does not exceed, throughout the period from the day of conclusion of the workers' property accumulation pension savings contract to the pension payment commencement date specified in the contract (meaning the pension payment commencement date prescribed in Article 6, paragraph (2), item (ii), (b) or item (iii), (b) of the Workers' Property Accumulation Promotion Act), the maximum limitation listed in item (iii) of paragraph (4) that is stated in the statement of tax-exempt asset-building pension savings prescribed in that paragraph which the person has submitted via the place of employment, etc. and the business office of the financial institution or other such place: the gain equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the part of the amount of pensions paid under a contract for the life insurance or casualty insurance or life mutual aid (including cancellation refunds paid where the contract has been cancelled due to a disaster, illness, or any other unavoidable circumstances, and any other money specified by Cabinet Order) that exceeds the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid.
その生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額とその金融機関の営業所等において財産形成非課税年金貯蓄申込書を提出して払込みをした他の生命保険若しくは損害保険の保険料の金額又は生命共済の共済掛金の額との合計額が、勤労者財産形成年金貯蓄契約の締結の日から当該契約に定める年金支払開始日（勤労者財産形成促進法第六条第二項第二号ロ又は第三号ロに規定する年金支払開始日をいう。）までの期間を通じて、その者がその勤務先等及び金融機関の営業所等を経由して提出した第四項に規定する財産形成非課税年金貯蓄申告書に記載された同項第三号に掲げる最高限度額を超えない場合 その生命保険若しくは損害保険又は生命共済に係る契約に基づき支払われる年金（当該契約が災害、疾病その他やむを得ない事情により解約された場合に支払われる解約返戻金その他の政令で定める金銭を含む。）の額のうち当該生命保険若しくは損害保険に係る保険料の金額又は生命共済に係る共済掛金の額の合計額を超える部分の金額として政令で定めるところにより計算した金額に相当する差益
The provisions of the preceding paragraph do not apply, where an individual who has submitted a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) has received payment of money under a workers' property accumulation pension savings contract by a method other than the methods prescribed in Article 6, paragraph (2), item (i), (b), item (ii), (b), or item (iii), (b) of the Workers' Property Accumulation Promotion Act, or in any other case specified by Cabinet Order, to the interest, distribution of proceeds, or gain listed in the items of that paragraph pertaining to the asset-building pension savings for which a placement has been made under the workers' property accumulation pension savings contract, which is specified by Cabinet Order.
An application to exempt asset-building pension savings from taxation may be submitted only to the business office of the financial institution or other such place via which the statement of tax-exempt asset-building pension savings prescribed in the following paragraph was submitted.
財産形成非課税年金貯蓄申込書は、次項に規定する財産形成非課税年金貯蓄申告書の提出の際に経由した金融機関の営業所等に対してのみ、提出することができる。
The provisions of paragraph (1) apply only where the person has submitted a return stating the following matters (hereinafter referred to in this Article as a "statement of tax-exempt asset-building pension savings"), with a document by the head of the place of employment (where a specified wage payer has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts to an administrative agent organization, the office or any other equivalent place of the administrative agent organization pertaining to the entrustment that performs those administrative affairs; the same applies in paragraph (7)) certifying the matters listed in item (iv) attached thereto, to the district director with jurisdiction over the place of the person's domicile, via the place of employment, etc. and the business office of the financial institution or other such place at which the person intends to make a placement of the asset-building pension savings for which the person seeks the application of the provisions of paragraph (1), by the day on which the person first makes the placement:
the names and locations of the business office of the financial institution or other such place, the wage payer prescribed in paragraph (1), and the place of employment, etc.;
which of deposits and savings, jointly managed trusts, or securities, or premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid the person seeks the application of the provisions of paragraph (1) for;
第一項の規定の適用を受けようとする預貯金、合同運用信託若しくは有価証券又は生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の別
the maximum limitation on the current balance of the asset-building pension savings for which a placement is made at the business office of the financial institution or other such place and for which the person seeks the application of the provisions of paragraph (1) (for securities, the current balance calculated on the basis of the face value or equivalent amount, and for premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, the total of the amount of premiums paid or the amount of mutual aid premiums paid);
where the person has already submitted a statement of tax-exempt asset-building housing savings prescribed in paragraph (4) of the preceding Article via the business office of a financial institution or other such place, the name of each such business office of the financial institution or other such place and the maximum limitation referred to in item (iii) of that paragraph stated in that statement (where a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in paragraph (5) of that Article has been submitted, the maximum limitation after the change).
Where a person who has submitted a statement of tax-exempt asset-building pension savings intends to change the maximum limitation listed in item (iii) of the preceding paragraph stated in the statement (where the person has already submitted a return under this paragraph, the maximum limitation after the change stated in that return), the person is to submit, pursuant to the provisions of Cabinet Order, a return stating to that effect, the maximum limitation after the change, and other necessary matters (referred to in the following paragraph as a "statement of change to the maximum limitation for tax-exempt asset-building pension savings") to the district director with jurisdiction over the place for tax payment, via the place of employment, etc. and the business office of the financial institution or other such place via which the statement of tax-exempt asset-building pension savings was submitted.
財産形成非課税年金貯蓄申告書を提出した者が、当該申告書に記載した前項第三号に掲げる最高限度額（既にこの項の規定による申告書を提出している場合には、当該申告書に記載した変更後の最高限度額）を変更しようとする場合には、その者は、政令で定めるところにより、その旨及び変更後の最高限度額その他必要な事項を記載した申告書（次項において「財産形成非課税年金貯蓄限度額変更申告書」という。）を、当該財産形成非課税年金貯蓄申告書の提出の際に経由した勤務先等及び金融機関の営業所等を経由して納税地の所轄税務署長に提出するものとする。
In the cases referred to in the preceding two paragraphs, when a statement of tax-exempt asset-building pension savings or a statement of change to the maximum limitation for tax-exempt asset-building pension savings has been accepted by the business office of the financial institution or other such place prescribed in those provisions, the statement is deemed to have been submitted to the district director prescribed in those provisions on the day on which it was accepted.
前二項の場合において、財産形成非課税年金貯蓄申告書又は財産形成非課税年金貯蓄限度額変更申告書がこれらの規定に規定する金融機関の営業所等に受理されたときは、これらの申告書は、その受理された日にこれらの規定に規定する税務署長に提出されたものとみなす。
A statement of tax-exempt asset-building pension savings may not be submitted where the wage earner prescribed in paragraph (1) has already submitted such a statement (excluding the cases specified by Cabinet Order), and the place of employment may not accept a statement of tax-exempt asset-building pension savings where it falls under any of the following cases:
財産形成非課税年金貯蓄申告書は、第一項に規定する勤労者が既に当該申告書を提出している場合（政令で定める場合を除く。）には提出することができないものとし、財産形成非課税年金貯蓄申告書が次に掲げる場合のいずれかに該当する場合には、勤務先は、これを受理することができない。
where the maximum limitation listed in paragraph (4), item (iii) stated in the statement of tax-exempt asset-building pension savings exceeds 5,500,000 yen (or 3,850,000 yen for the maximum limitation pertaining to premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid, or any other maximum limitation specified by Cabinet Order);
財産形成非課税年金貯蓄申告書に記載された第四項第三号に掲げる最高限度額が五百五十万円（生命保険若しくは損害保険の保険料又は生命共済の共済掛金に係るものその他政令で定めるものにあつては、三百八十五万円）を超えるものである場合
where the total of the maximum limitations listed in paragraph (4), items (iii) and (iv) stated in the statement of tax-exempt asset-building pension savings exceeds 5,500,000 yen.
財産形成非課税年金貯蓄申告書に記載された第四項第三号及び第四号に掲げる最高限度額の合計額が五百五十万円を超えるものである場合
Where a wage earner prescribed in paragraph (1) has made a placement, at the business office of a financial institution or other such place, of asset-building pension savings for which the wage earner seeks the application of the provisions of that paragraph, the wage earner must have the securities or certificates of deposit or other certificates pertaining to the asset-building pension savings managed by custody, entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares, or any other method specified by Cabinet Order, and the head of the business office of the financial institution or other such place must, when accepting the placement of the asset-building pension savings, establish an account for each individual and manage the matters concerning the asset-building pension savings through that account, pursuant to the provisions of Cabinet Order.
Beyond what is prescribed in paragraph (3) through the preceding paragraph, the method of calculating the principal and the face value or equivalent amount referred to in paragraph (1), the submission of an application to exempt asset-building pension savings from taxation and a statement of tax-exempt asset-building pension savings, matters concerning the filing of a return in the case where a person who has submitted the statement has changed the matters stated in the statement after its submission, intends to cease to receive the application of the provisions of that paragraph, or has ceased to be a wage earner in relation to the wage payer referred to in that paragraph, and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
第三項から前項までに定めるもののほか、第一項の元本及び額面金額等の計算の方法、財産形成非課税年金貯蓄申込書及び財産形成非課税年金貯蓄申告書の提出並びに当該申告書を提出した者がその提出後当該申告書に記載した事項を変更した場合、同項の規定の適用を受けることをやめようとする場合又は同項の賃金の支払者に係る勤労者でないこととなつた場合における申告に関する事項その他同項の規定の適用に関し必要な事項は、政令で定める。
Where, with regard to a workers' property accumulation pension savings contract or its performance, a fact has arisen by which the requirements prescribed in Article 6, paragraph (2), item (i), (b) or (c), item (ii), (b) or (c), or item (iii), (b) or (c) of the Workers' Property Accumulation Promotion Act are no longer met, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of paragraph (1) have not applied to the interest, distribution of proceeds, or gain listed in the items of that paragraph that is specified by Cabinet Order and was paid within five years before the day on which the fact (where the day on which the fact arose is on or after the pension payment commencement date prescribed in item (i), (b), item (ii), (b), or item (iii), (b) of that paragraph, limited to the fact that arose within five years from the pension payment commencement date) arose, and that the interest, distribution of proceeds, or gain was paid on the day on which the fact arose. In this case, matters concerning withholding at the source prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act by the person who pays the interest, distribution of proceeds, or gain, and other necessary matters concerning the application of the provisions of this paragraph and that Act are specified by Cabinet Order.
勤労者財産形成年金貯蓄契約又はその履行につき、勤労者財産形成促進法第六条第二項第一号ロ若しくはハ、同項第二号ロ若しくはハ又は同項第三号ロ若しくはハに定める要件に該当しないこととなる事実が生じた場合には、当該事実（当該事実が生じた日が同項第一号ロ又は同項第二号ロ若しくは同項第三号ロに規定する年金支払開始日以後である場合には、当該年金支払開始日以後五年以内に生じた当該事実に限る。）が生じた日前五年内に支払われた第一項各号に掲げる利子、収益の分配又は差益として政令で定めるものについては、同項の規定の適用がなかつたものとし、かつ、当該事実が生じた日において、当該利子、収益の分配又は差益の支払があつたものとみなして、この法律及び所得税法の規定を適用する。この場合において、当該利子、収益の分配又は差益の支払をする者の同法第二条第一項第四十五号に規定する源泉徴収に関する事項その他この項及び同法の規定の適用に関し必要な事項は、政令で定める。
第四条の三の二（財産形成非課税申込書等の提出の特例）
Where the place of employment prescribed in Article 4-2, paragraph (1) or paragraph (1) of the preceding Article (hereinafter referred to in this paragraph through paragraph (3) and in paragraph (5) as the "place of employment") via which a wage earner prescribed in Article 4-2, paragraph (1) (hereinafter referred to in this paragraph and paragraph (5) as a "wage earner") is to make the submission of the documents listed in the following items (hereinafter referred to in this paragraph through paragraph (3) as the "submission of an application to exempt asset-building savings from taxation, etc.") meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance; the same applies hereinafter in this Article), of the matters to be stated (hereinafter referred to in this Article as the "required particulars") in the documents prescribed in those items (hereinafter referred to in this paragraph through paragraph (3) as an "application to exempt asset-building savings from taxation, etc."), the wage earner may, in lieu of the submission of an application to exempt asset-building savings from taxation, etc., provide the place of employment with the required particulars by electronic or magnetic means. In this case, the wage earner must take measures specified by Order of the Ministry of Finance that make the wage earner's name clear, and when the wage earner has taken those measures, the wage earner is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the place of employment.
第四条の二第一項に規定する勤労者（以下この項及び第五項において「勤労者」という。）は、次の各号に掲げる書類の提出（以下第三項までにおいて「財産形成非課税申込書等の提出」という。）の際に経由すべき同条第一項又は前条第一項に規定する勤務先（以下第三項まで及び第五項において「勤務先」という。）が電磁的方法（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。以下この条において同じ。）による当該各号に規定する書類（以下第三項までにおいて「財産形成非課税申込書等」という。）に記載すべき事項（以下この条において「記載事項」という。）の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出に代えて、当該勤務先に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該勤労者は、その者の氏名を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該勤務先に提出したものとみなす。
the submission of an application to exempt asset-building housing savings from taxation prescribed in Article 4-2, paragraph (1) pursuant to the provisions of that paragraph;
the submission of a statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (4) pursuant to the provisions of that paragraph;
the submission of a statement of change to the maximum limitation for tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (5) pursuant to the provisions of that paragraph;
the submission of an application to exempt asset-building pension savings from taxation prescribed in paragraph (1) of the preceding Article pursuant to the provisions of that paragraph;
the submission of a statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the preceding Article pursuant to the provisions of that paragraph;
the submission of a statement of change to the maximum limitation for tax-exempt asset-building pension savings prescribed in paragraph (5) of the preceding Article pursuant to the provisions of that paragraph.
The head of a place of employment listed in each of the following items (hereinafter referred to in this paragraph, the following paragraph, and paragraph (6) as an "entrusting workplace") may, where the office or any other equivalent place of the administrative agent organization (meaning an administrative agent organization prescribed in Article 4-2, paragraph (1) or paragraph (1) of the preceding Article; the same applies hereinafter in this paragraph) pertaining to the entrustment referred to in that item that performs the administrative affairs referred to in that item (hereinafter referred to in this paragraph, the following paragraph, and paragraph (6) as an "administrative agent's office") meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision of required particulars by electronic or magnetic means, provide the administrative agent's office pertaining to the entrustment referred to in that item with the required particulars by electronic or magnetic means, in lieu of the submission of an application to exempt asset-building savings from taxation, etc. (limited to the submission of the documents specified in each of the following items according to the category of place of employment listed in that item). In this case, the head of the entrusting workplace must take measures specified by Order of the Ministry of Finance that make the name of the entrusting workplace clear, and when the head has taken those measures, the head is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the administrative agent's office.
次の各号に掲げる勤務先（以下この項、次項及び第六項において「委託勤務先」という。）の長は、当該各号の委託に係る事務代行団体（第四条の二第一項又は前条第一項に規定する事務代行団体をいう。以下この項において同じ。）の事務所その他これに準ずるもので当該各号の事務を行うもの（以下この項、次項及び第六項において「事務代行先」という。）が電磁的方法による記載事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出（当該各号に掲げる勤務先の区分に応じ当該各号に定める書類の提出に限る。）に代えて、当該各号の委託に係る事務代行先に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該委託勤務先の長は、当該委託勤務先の名称を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該事務代行先に提出したものとみなす。
a place of employment that has accepted the documents prescribed in items (i) through (iii) of the preceding paragraph, where the specified wage payer prescribed in Article 4-2, paragraph (1) pertaining to that place of employment has entrusted the administrative affairs pertaining to workers' property accumulation housing savings contracts prescribed in that paragraph to an administrative agent organization: the documents prescribed in items (i) through (iii) of the preceding paragraph;
前項第一号から第三号までに規定する書類を受理した勤務先であつて、当該勤務先に係る第四条の二第一項に規定する特定賃金支払者が同項に規定する勤労者財産形成住宅貯蓄契約に係る事務を事務代行団体に委託をしている場合における当該勤務先 前項第一号から第三号までに規定する書類
a place of employment that has accepted the documents prescribed in items (iv) through (vi) of the preceding paragraph, where the specified wage payer prescribed in paragraph (1) of the preceding Article pertaining to that place of employment has entrusted the administrative affairs pertaining to workers' property accumulation pension savings contracts prescribed in that paragraph to an administrative agent organization: the documents prescribed in items (iv) through (vi) of the preceding paragraph.
前項第四号から第六号までに規定する書類を受理した勤務先であつて、当該勤務先に係る前条第一項に規定する特定賃金支払者が同項に規定する勤労者財産形成年金貯蓄契約に係る事務を事務代行団体に委託をしている場合における当該勤務先 前項第四号から第六号までに規定する書類
The head of a place of employment that has accepted an application to exempt asset-building savings from taxation, etc. (excluding an entrusting workplace; hereinafter referred to in this paragraph and paragraph (6) as a "workplace doing the administrative work") or the head of an administrative agent's office that has accepted an application to exempt asset-building savings from taxation, etc. may, where the business office of the financial institution or other such place prescribed in Article 4-2, paragraph (1) to which the application to exempt asset-building savings from taxation, etc. is to be submitted or via which it is to be submitted meets the requirements specified by Cabinet Order, such as having taken measures that enable it to properly receive the provision of required particulars by electronic or magnetic means, provide the business office of the financial institution or other such place with the required particulars by electronic or magnetic means, in lieu of the submission of an application to exempt asset-building savings from taxation, etc. In this case, the head of the workplace doing the administrative work or the head of the administrative agent's office must take measures specified by Order of the Ministry of Finance that make the name of the workplace doing the administrative work or the administrative agent's office clear, and when the head has taken those measures, the head is deemed to have submitted the application to exempt asset-building savings from taxation, etc. to the business office of the financial institution or other such place.
財産形成非課税申込書等を受理した勤務先（委託勤務先を除く。以下この項及び第六項において「事務実施勤務先」という。）の長又は財産形成非課税申込書等を受理した事務代行先の長は、当該財産形成非課税申込書等を提出すべき又は当該財産形成非課税申込書等を提出する際に経由すべき第四条の二第一項に規定する金融機関の営業所等が電磁的方法による記載事項の提供を適正に受けることができる措置を講じていることその他の政令で定める要件を満たす場合には、財産形成非課税申込書等の提出に代えて、当該金融機関の営業所等に対し、当該記載事項を電磁的方法により提供することができる。この場合において、当該事務実施勤務先の長又は事務代行先の長は、当該事務実施勤務先又は事務代行先の名称を明らかにする措置であつて財務省令で定めるものを講じなければならないものとし、当該措置を講じているときは、その財産形成非課税申込書等を当該金融機関の営業所等に提出したものとみなす。
With regard to the application of the provisions of Article 4-2, paragraph (6) and paragraph (6) of the preceding Article in the case where the provisions of the preceding paragraph apply, the phrase "when a statement" in those provisions is deemed to be replaced with "when the matters to be stated in a statement", the phrase "or a statement of change" with "or the matters to be stated in a statement of change", the phrase "has been accepted by" with "have been provided to", and the phrase "the day on which it was accepted" with "the day on which they were provided".
Where a wage earner provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (1) (limited to the part pertaining to item (ii) or item (v)), the wage earner may, pursuant to the provisions of Cabinet Order, in lieu of submitting, pursuant to the provisions of Article 4-2, paragraph (4) or paragraph (4) of the preceding Article, the document certifying the matters listed in item (iv) of Article 4-2, paragraph (4) prescribed in that paragraph or the document certifying the matters listed in item (iv) of paragraph (4) of the preceding Article prescribed in that paragraph, provide the place of employment with the matters to be stated in those documents by electronic or magnetic means. In this case, the wage earner is deemed to have submitted the statement of tax-exempt asset-building housing savings prescribed in Article 4-2, paragraph (4) or the statement of tax-exempt asset-building pension savings prescribed in paragraph (4) of the preceding Article with those documents attached thereto pursuant to those provisions.
勤労者は、第一項（第二号又は第五号に係る部分に限る。）の規定により記載事項を電磁的方法により提供する場合には、第四条の二第四項に規定する同項第四号に掲げる事項を証する書類又は前条第四項に規定する同項第四号に掲げる事項を証する書類の第四条の二第四項又は前条第四項の規定による提出に代えて、政令で定めるところにより、その勤務先に対し、これらの書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該勤労者は、これらの規定により第四条の二第四項に規定する財産形成非課税住宅貯蓄申告書又は前条第四項に規定する財産形成非課税年金貯蓄申告書にこれらの書類を添付して、提出したものとみなす。
The provisions of the preceding paragraph apply mutatis mutandis in the case where the head of an entrusting workplace provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (2) (limited to the part pertaining to the submission of the documents listed in paragraph (1), item (ii) or item (v)), or where the head of a workplace doing the administrative work or the head of an administrative agent's office provides required particulars by electronic or magnetic means pursuant to the provisions of paragraph (3) (limited to the part pertaining to the submission of the documents listed in paragraph (1), item (ii) or item (v)).
Beyond what is prescribed in the preceding three paragraphs, necessary matters concerning the application of the provisions of the preceding two Articles and paragraphs (1) through (3) in the case where required particulars are provided by electronic or magnetic means are specified by Cabinet Order.
前三項に定めるもののほか、記載事項を電磁的方法により提供する場合における前二条の規定及び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。
第四条の四（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）
With regard to the gain received by a wage earner prescribed in Article 2, item (i) of the Workers' Property Accumulation Promotion Act (referred to in paragraph (3) as a "wage earner") under a contract for life insurance or casualty insurance or life mutual aid (referred to in the following paragraph as a "workers' property accumulation savings insurance contract, etc.") pertaining to a workers' property accumulation savings contract, workers' property accumulation pension savings contract, or workers' property accumulation housing savings contract prescribed in Article 6, paragraph (1), (2), or (4) of that Act (referred to in paragraph (3) as a "workers' property accumulation savings contract, etc.") (meaning the balance remaining after deducting the total of the amount of premiums for the life insurance or casualty insurance or the amount of mutual aid premiums for the life mutual aid from the amount of the lump-sum payments specified by Cabinet Order as maturity refunds, etc., out of the lump-sum payments paid under the workers' property accumulation savings contract, or the gain prescribed in Article 4-2, paragraph (1), item (iv) or Article 4-3, paragraph (1), item (iv)), the provisions of the Income Tax Act and this Chapter apply by deeming the gain to be interest and similar income prescribed in Article 23, paragraph (1) of that Act.
勤労者財産形成促進法第二条第一号に規定する勤労者（第三項において「勤労者」という。）が、同法第六条第一項、第二項又は第四項に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約又は勤労者財産形成住宅貯蓄契約（第三項において「勤労者財産形成貯蓄契約等」という。）に係る生命保険若しくは損害保険又は生命共済に係る契約（次項において「勤労者財産形成貯蓄保険契約等」という。）に基づき支払を受ける差益（当該勤労者財産形成貯蓄契約に基づき支払われる一時金のうち満期返戻金等として政令で定めるものの額から当該生命保険若しくは損害保険に係る保険料の金額又は生命共済に係る共済掛金の額の合計額を控除した残額又は第四条の二第一項第四号若しくは第四条の三第一項第四号に規定する差益をいう。）については、所得税法第二十三条第一項に規定する利子等とみなして、同法及びこの章の規定を適用する。
The provisions of Article 76, paragraphs (1) through (4) and Article 77, paragraph (1) of the Income Tax Act do not apply to premiums for life insurance or casualty insurance or mutual aid premiums for life mutual aid pertaining to a workers' property accumulation savings insurance contract, etc.
勤労者財産形成貯蓄保険契約等に係る生命保険若しくは損害保険の保険料又は生命共済の共済掛金については、所得税法第七十六条第一項から第四項まで及び第七十七条第一項の規定は、適用しない。
Where, with regard to beneficial interests in a securities investment trust (limited to one whose public offering of beneficial rights pertaining to its establishment was conducted by way of public offering prescribed in Article 3, paragraph (1), item (ii)) purchased by a wage earner under a workers' property accumulation savings contract, etc., there has been a termination of the securities investment trust (where it pertains to a merger of trusts of the securities investment trust, limited to a termination pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts (excluding money or other assets delivered as consideration based on a demand for purchase made by a beneficiary of the securities investment trust who objects to the merger of trusts) have been delivered to the beneficiaries of the securities investment trust) or a partial cancellation thereof, the provisions of the Income Tax Act and this Chapter apply by deeming the amount, out of the total of the amount of money and the value of assets other than money delivered as a result of the termination or partial cancellation, up to the amount entrusted for the securities investment trust (limited to the amount of the part pertaining to the beneficial interests in the securities investment trust), to be the revenue pertaining to income from the transfer, etc. of listed shares, etc. prescribed in Article 37-11, paragraph (1), notwithstanding the provisions of paragraph (4) of that Article.
勤労者が、勤労者財産形成貯蓄契約等に基づき購入した証券投資信託（その設定に係る受益権の募集が第三条第一項第二号に規定する公募により行われたものに限る。）の受益権につき、当該証券投資信託の終了（当該証券投資信託の信託の併合に係るものである場合にあつては、当該証券投資信託の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約があつた場合において、当該終了又は一部の解約により交付を受ける金銭の額及び金銭以外の資産の価額の合計額のうち当該証券投資信託について信託されている金額（当該証券投資信託の受益権に係る部分の金額に限る。）に達するまでの金額は、第三十七条の十一第四項の規定にかかわらず、当該金額を同条第一項に規定する上場株式等に係る譲渡所得等に係る収入金額とみなして、所得税法及びこの章の規定を適用する。
Article 4-5Tax Exemption on Interest Income of Specified Donation Trusts
第四条の五（特定寄附信託の利子所得の非課税）
Income tax is not imposed on interest on public and corporate bonds or deposits and savings or distributions of proceeds from jointly managed trusts accruing from the trust property of a trust established under a specified donation trust contract (hereinafter referred to in this Article as a "specified donation trust") (for interest on public and corporate bonds or distributions of proceeds from loan trusts, limited to the part equivalent to the amount calculated pursuant to the provisions of Cabinet Order as the amount of the part corresponding to the period during which the public and corporate bonds or the beneficial interests in the loan trust continued to belong to the trust property, where the public and corporate bonds or the beneficial interests in the loan trust are managed by means of entries or records in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or any other method specified by Cabinet Order; referred to in paragraph (3) and paragraph (8) as "interest and similar income").
The specified donation trust contract prescribed in the preceding paragraph means a trust contract concluded by a resident with a trust company (limited to one that has obtained a license under Article 3 or Article 53, paragraph (1) of the Trust Business Act (Act No. 154 of 2004), and including a financial institution prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions (Act No. 43 of 1943) that engages in the trust business prescribed in that paragraph pursuant to that Act), under which the resident is the beneficiary and which prescribes the requirements specified by Cabinet Order as requirements for the proper implementation of planned donations, such as that its main purpose is to expend the trust property as specified donations prescribed in Article 78, paragraph (2) of the Income Tax Act (including those deemed to be specified donations pursuant to the provisions of Article 41-18-2, paragraph (1)) that are specified by Cabinet Order as contributing to a business for the purpose of public interest conducted by a private organization (referred to in paragraph (8) as "covered specified donations").
前項に規定する特定寄附信託契約とは、居住者が、信託会社（信託業法（平成十六年法律第百五十四号）第三条又は第五十三条第一項の免許を受けたものに限るものとし、金融機関の信託業務の兼営等に関する法律（昭和十八年法律第四十三号）により同法第一条第一項に規定する信託業務を営む同項に規定する金融機関を含む。）との間で締結した当該居住者を受益者とする信託契約で、当該信託財産を所得税法第七十八条第二項に規定する特定寄附金（第四十一条の十八の二第一項の規定により特定寄附金とみなされたものを含む。）のうち民間の団体が行う公益を目的とする事業に資するものとして政令で定めるもの（第八項において「対象特定寄附金」という。）として支出することを主たる目的とすることその他計画的な寄附が適正に実施されるための要件として政令で定める要件が定められているものをいう。
The provisions of paragraph (1) apply only where the resident referred to in the preceding paragraph has, after the conclusion of the specified donation trust contract prescribed in that paragraph and by the day preceding the day on which the resident first receives payment of interest and similar income for which the resident seeks the application of the provisions of paragraph (1), submitted a return stating the resident's name, address, and individual number (meaning the individual number prescribed in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013); the same applies hereinafter in this Chapter) and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "return for a specified donation trust"), with a copy of the contract document of the specified donation trust contract attached thereto, to the district director with jurisdiction over the location of the business office or similar place of the trustee of the specified donation trust, via the business office, other office, or any other equivalent place (hereinafter referred to in this Article as the "business office or similar place") of the trustee of the specified donation trust pertaining to the specified donation trust contract.
第一項の規定は、前項の居住者が、同項に規定する特定寄附信託契約の締結の後、最初に第一項の規定の適用を受けようとする利子等の支払を受ける日の前日までに、その者の氏名、住所及び個人番号（行政手続における特定の個人を識別するための番号の利用等に関する法律（平成二十五年法律第二十七号）第二条第五項に規定する個人番号をいう。以下この章において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「特定寄附信託申告書」という。）に、当該特定寄附信託契約の契約書の写しを添付して、これを当該特定寄附信託契約に係る特定寄附信託の受託者の営業所、事務所その他これらに準ずるもの（以下この条において「営業所等」という。）を経由し、当該特定寄附信託の受託者の営業所等の所在地の所轄税務署長に提出した場合に限り、適用する。
In the case referred to in the preceding paragraph, when a return for a specified donation trust has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted on the day on which it was accepted at the business office or similar place of the trustee of the specified donation trust referred to in that paragraph.
The resident referred to in paragraph (3) may, in lieu of submitting a return for a specified donation trust under that paragraph, provide the business office or similar place of the trustee of the specified donation trust referred to in that paragraph with the matters to be stated in the return for a specified donation trust by electronic or magnetic means (meaning the electronic or magnetic means prescribed in Article 3-3, paragraph (8); the same applies in paragraph (7)). In this case, the resident is deemed to have submitted the return for a specified donation trust to the business office or similar place of the trustee of the specified donation trust.
With regard to the application of the provisions of paragraph (4) in the case where the provisions of the preceding paragraph apply, in that paragraph, the phrase "a return for a specified donation trust has been submitted to" is deemed to be replaced with "the matters to be stated in a return for a specified donation trust have been submitted to", and the phrase "the day on which it was accepted" is deemed to be replaced with "the day on which the provision was received".
Where the resident referred to in paragraph (3) provides the matters to be stated in a return for a specified donation trust by electronic or magnetic means pursuant to the provisions of paragraph (5), the resident may, in lieu of submitting a copy of the contract document of the specified donation trust contract prescribed in paragraph (3) under that paragraph, provide the business office or similar place of the trustee of the specified donation trust referred to in that paragraph with the matters to be stated in the copy by electronic or magnetic means. In this case, the resident is deemed to have submitted the return for a specified donation trust with the copy attached thereto pursuant to the provisions of that paragraph.
Where, with regard to a specified donation trust contract prescribed in paragraph (2) or its performance, a fact specified by Cabinet Order as a fact by which planned donations are found not to be properly implemented has arisen, such as that the main purpose of the contract has ceased to be the expenditure of the trust property as covered specified donations, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of paragraph (1) have not applied to the interest and similar income paid during the period from the time of conclusion of the specified donation trust contract to the day on which the fact arose, and by deeming, respectively, that the interest and similar income was paid on the day on which the fact arose and that the trustee of the specified donation trust pertaining to the specified donation trust contract paid the interest and similar income.
With regard to the application of the provisions of Article 78 of the Income Tax Act and the provisions of Article 41-18-2 and Article 41-18-3 in the case where the provisions of paragraph (1) apply, in Article 78, paragraph (2) of that Act, the phrase "excluding those made in connection with admission to a school" is deemed to be replaced with "excluding the part equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation to which the provisions of that paragraph have been applied, and those made in connection with admission to a school", and in Article 41-18-2, paragraph (1), the phrase "the person who made the donation" is deemed to be replaced with "the part equivalent to the amount of interest and similar income prescribed in Article 4-5, paragraph (1) to which the provisions of that paragraph have been applied, and the person who made the donation".
第一項の規定の適用がある場合における所得税法第七十八条の規定並びに第四十一条の十八の二及び第四十一条の十八の三の規定の適用については、同法第七十八条第二項中「学校の入学に関してするものを除く」とあるのは「租税特別措置法第四条の五第一項（特定寄附信託の利子所得の非課税）の規定の適用を受けた同項に規定する利子等の金額に相当する部分及び学校の入学に関してするものを除く」と、第四十一条の十八の二第一項中「その寄附をした者」とあるのは「第四条の五第一項の規定の適用を受けた同項に規定する利子等の金額に相当する部分並びにその寄附をした者」とする。
Beyond what is prescribed in paragraph (3) through the preceding paragraph, matters concerning the books to be kept with regard to the trust property of a specified donation trust, matters concerning notification in the case where a person who has submitted a return for a specified donation trust has changed or is to change the matters stated in the return for a specified donation trust after its submission, and other necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
Article 5Tax Exemption on Interest on Tax Payment Reserve Deposits
第五条（納税準備預金の利子の非課税）
Income tax is not imposed on interest on tax payment reserve deposits; provided, however, that if any amount has been withdrawn from the deposits for a purpose other than the payment of taxes, income tax is imposed on the interest corresponding to the calculation period of interest that includes the day of the withdrawal.
納税準備預金の利子については、所得税を課さない。ただし、当該預金から租税の納付の目的以外の目的のために引き出された金額がある場合には、その引出しの日の属する利子の計算期間に対応する利子については、所得税を課する。
The tax payment reserve deposits prescribed in the preceding paragraph means deposits made with a bank or any other financial institution specified by Cabinet Order for the purpose of appropriating them for the payment of taxes, which the financial institution accounts for separately from other deposits.
前項に規定する納税準備預金とは、租税の納付に充てることを目的として銀行その他の政令で定める金融機関に対してした預金で当該金融機関が他の預金と区分して経理しているものをいう。
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 book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (excluding coupon-only book-entry government bonds prescribed in Article 90, paragraph (3) of that Act; hereinafter referred to in this Article as "book-entry government bonds") or municipal bonds which are subject to the provisions of that Act pursuant to Article 66 of that Act as applied mutatis mutandis pursuant to Article 113 of that Act (hereinafter referred to in this Article as "book-entry municipal bonds"), 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 Article 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 (hereinafter referred to in this Article as a "business office or similar place") 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 book-entry government bonds or book-entry municipal bonds, the nonresident or foreign corporation has submitted a document stating such intention, their or its name or title and address (for a nonresident who has a residence in Japan or any other person specified by Order of the Ministry of Finance, the place specified by Order of the Ministry of Finance; the same applies hereinafter in this 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., 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 book-entry government bonds or book-entry municipal bonds (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 book-entry government bonds or book-entry municipal bonds makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), 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（以下この条において「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（以下この条において「営業所等」という。）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社債、株式等の振替に関する法律第八十八条に規定する振替国債（同法第九十条第三項に規定する分離利息振替国債を除く。以下この条において「振替国債」という。）又は同法第百十三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地方債（以下この条において「振替地方債」という。）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、振替国債又は振替地方債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（国内に居所を有する非居住者その他の財務省令で定める者にあつては、財務省令で定める場所。以下この条において同じ。）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振替国債若しくは振替地方債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、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債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。
With respect to interest on book-entry government bonds and interest on book-entry municipal bonds to be received by a nonresident or foreign corporation who is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951); hereinafter the same applies in this paragraph), for the trust property under the foreign investment trust, the provisions of the preceding paragraph apply only where the foreign investment trust is one that falls under the category of a securities investment trust or a bond-based investment trust and satisfies any of the following requirements (referred to as a "qualified foreign securities investment trust" in item (ii) and paragraph (11)):
the following requirements:
次に掲げる要件
the public offering of beneficial rights based on the establishment of the foreign investment trust has been conducted, outside Japan, by way of a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is equivalent to the one listed in item (i) of Article 2, paragraph (3), and it is stated in the prospectus (meaning the prospectus prescribed in paragraph (10) of that Article; the same applies hereinafter in this paragraph) of the foreign investment trust or any other document similar thereto that the relevant solicitation of offers to acquire is equivalent to the one listed in the item;
where the public offering of beneficial rights based on the establishment of the foreign investment trust is also conducted in Japan, the following requirements are satisfied:
当該外国投資信託の設定に係る受益権の募集が国内においても行われる場合には、次に掲げる要件を満たすこと。
the public offering of the beneficial rights has been conducted, in Japan, by way of a solicitation of offers to acquire prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which falls under the case listed in item (i) of that paragraph;
当該受益権の募集が、国内において、金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものにより行われたものであること。
the distribution of proceeds pertaining to the beneficial rights for which the public offering referred to in (1) has been conducted is delivered through a person in charge of handling payment in Japan prescribed in Article 3-3, paragraph (1) or a person in charge of handling payment prescribed in Article 8-3, paragraph (1);
it is stated in the prospectus of the foreign investment trust or any other document similar thereto that the public offering and the distribution of proceeds are to be conducted in accordance with the provisions of (1) and (2).
all of the beneficial interests in the foreign investment trust have been acquired as the trust property of another qualified foreign securities investment trust, and it is stated in the prospectus of the foreign investment trust or any other document similar thereto that all of its beneficial interests are to be acquired as the trust property of another qualified foreign securities investment trust.
当該外国投資信託の受益権の全てが他の適格外国証券投資信託の信託財産として取得されたものであり、かつ、当該外国投資信託の目論見書その他これに類する書類にその受益権の全てが他の適格外国証券投資信託の信託財産として取得されるものである旨の記載がなされていること。
With regard to interest on book-entry government bonds or book-entry municipal bonds accruing from the trust property of a trust that is established under the laws and regulations of a foreign state and is similar to a retirement pension trust, etc. prescribed in Article 13, paragraph (3), item (ii) of the Income Tax Act (limited to one that falls under the category of a trust in which the beneficiary prescribed in paragraph (1) of that Article (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article) is deemed to hold the assets and liabilities belonging to its trust property (referred to in the following paragraph as a "trust taxed on its beneficiaries")) and which is operated in that foreign state mainly for the purpose of managing or paying retirement pensions, retirement allowances, or any other similar remuneration (hereinafter referred to in this paragraph and the following paragraph as a "foreign pension trust"), the provisions of paragraph (1) apply by deeming the trustee of the foreign pension trust to receive payment of the interest. In this case, the phrase "revenue and expenses" in paragraph (1) of that Article is deemed to be replaced with "revenue (excluding interest on book-entry government bonds or book-entry municipal bonds prescribed in that paragraph to which the provisions of Article 5-2, paragraph (3) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of the Act on Special Measures Concerning Taxation apply) and expenses".
外国の法令に基づいて設定された信託で所得税法第十三条第三項第二号に規定する退職年金等信託に類するもの（同条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。）がその信託財産に属する資産及び負債を有するものとみなされる信託（次項において「受益者等課税信託」という。）に該当するものに限る。）のうち、当該外国において主として退職年金、退職手当その他これらに類する報酬を管理し、又は給付することを目的として運営されるもの（以下この項及び次項において「外国年金信託」という。）の信託財産につき生ずる振替国債又は振替地方債の利子については、当該外国年金信託の受託者が当該利子の支払を受けるものとして、第一項の規定を適用する。この場合において、同条第一項中「収益及び費用は」とあるのは、「収益（租税特別措置法第五条の二第三項（振替国債等の利子の課税の特例）の規定の適用を受ける同項に規定する振替国債又は振替地方債の利子を除く。）及び費用は」とする。
The provisions of paragraph (1) apply to interest received by a nonresident or foreign corporation on book-entry government bonds or book-entry municipal bonds belonging to the partnership property prescribed in Article 668 of the Civil Code (Act No. 89 of 1896) (including property specified by Cabinet Order as being similar thereto; hereinafter referred to in this paragraph as "partnership property") pertaining to a partnership contract prescribed in Article 667, paragraph (1) of that Code (including a contract specified by Cabinet Order as being similar thereto; hereinafter referred to in this paragraph as a "partnership contract") or to the trust property of a trust (limited to a trust taxed on its beneficiaries, and excluding a foreign pension trust; hereinafter the same applies in this Article), only where the nonresident or foreign corporation has submitted a written application for a tax exemption under paragraph (1), and the person who executes the business of the partnership pertaining to the partnership contract or the trustee of the trust (hereinafter referred to in this Article as a "business executor, etc.") has, when the nonresident or foreign corporation seeks the application of the provisions of that paragraph with regard to interest on book-entry government bonds or book-entry municipal bonds belonging to the partnership property or trust property, submitted a document stating the name of the partnership or the trust, the name or title and address of the business executor, etc., and other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written notification of a partnership, etc.") and a copy of the partnership contract document pertaining to the partnership contract or of the trust contract document pertaining to the trust (hereinafter referred to in this Article as a "copy of the partnership contract, etc.") 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. 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 that paragraph.
第一項の規定は、非居住者又は外国法人が民法（明治二十九年法律第八十九号）第六百六十七条第一項に規定する組合契約（これに類するものとして政令で定める契約を含む。以下この項において「組合契約」という。）に係る同法第六百六十八条に規定する組合財産（これに類するものとして政令で定めるものを含む。以下この項において「組合財産」という。）又は信託（受益者等課税信託に限り、外国年金信託を除く。以下この条において同じ。）の信託財産に属する振替国債又は振替地方債につき支払を受ける利子については、当該非居住者又は外国法人が第一項の規定による非課税適用申告書を提出しており、かつ、当該組合契約に係る組合の業務を執行する者又は当該信託の受託者（以下この条において「業務執行者等」という。）が、当該非居住者又は外国法人が当該組合財産又は信託財産に属する振替国債又は振替地方債の利子につき同項の規定の適用を受けようとする際、当該組合又は当該信託の名称、当該業務執行者等の氏名又は名称及び住所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「組合等届出書」という。）並びに当該組合契約に係る組合契約書又は当該信託に係る信託契約書の写し（以下この条において「組合契約書等の写し」という。）を、同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場合に限り、適用する。
The provisions of paragraph (1) do not apply to interest on book-entry government bonds and book-entry municipal bonds 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 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 book-entry government bonds or book-entry municipal bonds belonging to the partnership property or trust property referred to in the preceding paragraph, 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. referred to in the preceding paragraph has submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc. 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振替国債及び振替地方債の利子で、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（当該非居住者が前項の組合財産又は信託財産に属する振替国債又は振替地方債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、前項の業務執行者等が、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。
With regard to the application of the provisions of Article 225 of the Income Tax Act and the provisions of Article 3-2 and Article 8-5 in the case where the provisions of paragraph (1) and the preceding paragraph apply, in Article 225, paragraph (1), item (viii) of that Act, the phrase "foreign corporation" is deemed to be replaced with "foreign corporation (excluding a foreign government or any other corporation specified by Cabinet Order)", and the phrase "person who makes the payment" is deemed to be replaced with "person who makes the payment (where the nonresident or foreign corporation has received the application of the provisions of Article 5-2, paragraph (1) (Special Provisions on Taxation on Interest from Book-Entry Government Bonds) of the Act on Special Measures Concerning Taxation or of the second sentence of paragraph (5) of that Article with regard to interest on book-entry government bonds or book-entry municipal bonds prescribed in paragraph (1) of that Article, the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)"; in Article 3-2, the phrase "a resident or a nonresident with a permanent establishment, or a domestic corporation or a foreign corporation with a permanent establishment" is deemed to be replaced with "a nonresident or a foreign corporation", the phrase "interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding non-applicable interest)" is deemed to be replaced with "interest to which the provisions of Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article apply", the phrase "a person, who pays" is deemed to be replaced with "a person (for interest to which the provisions of Article 5-2, paragraph (1) or the second sentence of paragraph (5) of that Article apply, the specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article), who pays", and the phrase "the interest and similar income" is deemed to be replaced with "the interest"; and in Article 8-5, paragraph (1), the phrase "the following" is deemed to be replaced with "the following (excluding those to which the provisions of the second sentence of Article 5-2, paragraph (5) apply)".
第一項及び前項の規定の適用がある場合における所得税法第二百二十五条の規定並びに第三条の二及び第八条の五の規定の適用については、同法第二百二十五条第一項第八号中「外国法人」とあるのは「外国法人（外国政府その他の政令で定める法人を除く。）」と、「支払をする者」とあるのは「支払をする者（当該非居住者又は外国法人が租税特別措置法第五条の二第一項（振替国債等の利子の課税の特例）に規定する振替国債又は振替地方債の利子につき同項又は同条第五項後段の規定の適用を受けた場合には、同条第一項に規定する特定振替機関等）」と、第三条の二中「居住者若しくは恒久的施設を有する非居住者又は内国法人若しくは恒久的施設を有する外国法人」とあるのは「非居住者又は外国法人」と、「所得税法第二十三条第一項に規定する利子等（不適用利子を除く。）」とあるのは「第五条の二第一項又は第五項後段の規定の適用を受ける利子」と、「支払をする者」とあるのは「支払をする者（第五条の二第一項又は第五項後段の規定の適用を受ける利子にあつては、同条第一項に規定する特定振替機関等）」と、「当該利子等」とあるのは「当該利子」と、第八条の五第一項中「次に掲げるもの」とあるのは「次に掲げるもの（第五条の二第五項後段の規定の適用を受けるものを除く。）」とする。
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 the Book-Entry Transfer of Company Bonds, Shares, etc. (including an institution that is deemed to be a book-entry transfer institution pursuant to the provisions of Article 48 of the Act), which has obtained consent from the State for handling government bonds pursuant to the provisions of Article 13 of the Act or obtained consent from the issuer of local government bonds for handling the local government bonds pursuant to the provisions of the 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（同法第四十八条の規定により振替機関とみなされる者を含む。）のうち、同法第十三条の規定に基づき国債を取り扱うことについて国から同意を得た者又は同条の規定に基づき地方債を取り扱うことについて当該地方債の発行者から同意を得た者をいう。
specified account management institution:An account management institution prescribed in Article 2, paragraph (4) of the Act on the Book-Entry Transfer of Company Bonds, Shares (referred to in the following item and item (vii) as an "account management institution"), with which a specified book-entry transfer institution has established an account pursuant to the provisions of Article 12, paragraph (1) of the Act;
specified secondary account management institution: An account management institution that falls under any one of the following (excluding an institution that falls under the category of a secondary foreign account management institution):
特定間接口座管理機関 口座管理機関のうち、次のいずれかに該当するもの（外国間接口座管理機関に該当する者を除く。）をいう。
an institution with which a specified account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
特定口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
an institution with which an institution that falls under the category of a specified secondary account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares; or
イ又はハの規定により特定間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
an institution with which an institution that falls under the category of a specified secondary account management institution pursuant to the provisions of (b) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
ロの規定により特定間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
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 in a transfer account book provided for in the Act on the Book-Entry Transfer of Company Bonds, Shares which are made pursuant to the provisions of the Act;
振替記載等 社債、株式等の振替に関する法律に定めるところにより行われる同法の振替口座簿への記載又は記録をいう。
tertiary foreign account management institution: An account management institution (limited to an institution that falls under the category of institution prescribed in Article 44, paragraph (1), item (xiii) of the Act on the Book-Entry Transfer of Company Bonds, Shares, and excluding a domestic corporation; referred to in the following item as a "foreign account management institution"), which falls under any one of the following:
an institution with which a secondary foreign account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
外国間接口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
an institution with which an institution that falls under the category of a tertiary foreign account management institution pursuant to the provisions of (a) or (c) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares; or
イ又はハの規定により外国再間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
an institution with which an institution that falls under the category of a tertiary foreign account management institution pursuant to the provisions of (b) has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares;
ロの規定により外国再間接口座管理機関に該当するものが社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者
secondary foreign account management institution:A foreign account management institution with which a specified account management institution or specified secondary account management institution has established an account pursuant to the provisions of Article 44, paragraph (1) of the Act on the Book-Entry Transfer of Company Bonds, Shares.
外国間接口座管理機関 外国口座管理機関のうち、特定口座管理機関又は特定間接口座管理機関が社債、株式等の振替に関する法律第四十四条第一項の規定により口座を開設した者をいう。
Where an application for approval set forth in item (iv) 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 one of the following items with regard to the applicant:
国税庁長官は、前項第四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各号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。
any document necessary for filing the application contains a defective or false entry or that the application has not otherwise been filed pursuant to the provisions of Cabinet Order prescribed in item (iv) 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四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。
the applicant is delinquent in paying national taxes at the time in question, and it is significantly difficult to collect the amount of taxes in arrears; or
その者につき現に国税の滞納があり、かつ、その滞納税額の徴収が著しく困難であること。
there are reasonable grounds for finding that it is difficult for the applicant to keep the books, make records therein, or preserve the books pursuant to the provisions of paragraph (14) or to give notice pursuant to the provisions of paragraph (15) or paragraph (16).
The Commissioner of the National Tax Agency may, pursuant to the provisions of Cabinet Order, rescind the approval set forth in paragraph (7), item (iv) when the Commissioner finds that any of the following facts has arisen with regard to the person who has obtained the approval:
国税庁長官は、第七項第四号の承認を受けた者について次のいずれかに該当する事実が生じたと認めるときは、政令で定めるところにより、その承認を取り消すことができる。
the fact that, where the district director has requested the person who has obtained the approval to make the submission of the documents found necessary to confirm whether the person properly implements the measures based on the provisions of this Article, the person did not submit them without delay; or
税務署長が当該承認を受けた者に対してこの条の規定に基づく措置を適正に実施しているかどうかを確認するために必要と認められる書類の提出を求めた場合において、当該者が遅滞なくこれを提出しなかつたこと。
a fact that falls under any of the items of the preceding paragraph.
前項各号のいずれかに該当する事実
In the case referred to in paragraph (1) or paragraph (4), where a written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1), they are deemed to have been submitted at the time when they were received at the business office or similar place of the specified book-entry transfer institution, etc. or the specified overseas business office, etc. of the qualified foreign intermediary via which they were to be submitted.
A person who submits a written application for a tax exemption must, upon submission, present the documents specified by Order of the Ministry of Finance as documents certifying that the person falls under the category of a nonresident or foreign corporation (where the provisions of paragraph (2) apply, a nonresident or foreign corporation that is the trustee of a qualified foreign securities investment trust) to the head of the business office or similar place of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary to which the written application for a tax exemption is submitted, and the head of the business office or similar place of the specified book-entry transfer institution, etc. or the head of the specified overseas business office, etc. of the qualified foreign intermediary must confirm, by those documents, the name or title and address (where the provisions of that paragraph apply, the name or title and address, and the name of the qualified foreign securities investment trust and the statement under that paragraph pertaining to the qualified foreign securities investment trust, stated in the written application for a tax exemption) stated in the written application for a tax exemption.
非課税適用申告書を提出する者は、その提出の際、当該非課税適用申告書を提出する特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長にその者が非居住者又は外国法人（第二項の規定の適用がある場合にあつては、適格外国証券投資信託の受託者である非居住者又は外国法人）に該当することを証する書類として財務省令で定める書類を提示しなければならないものとし、当該特定振替機関等の営業所等の長又は適格外国仲介業者の特定国外営業所等の長は、当該非課税適用申告書に記載されている氏名又は名称及び住所（同項の規定の適用がある場合にあつては、当該非課税適用申告書に記載されている氏名又は名称及び住所並びに適格外国証券投資信託の名称並びに当該適格外国証券投資信託に係る同項の記載）を当該書類により確認しなければならないものとする。
Where a person who has submitted a written application for a tax exemption or a business executor, etc. who has submitted a written notification of a partnership, etc. comes to fall under any of the cases listed in the following items, the person or business executor, etc. must submit the return or the written notification and copy of the partnership contract, etc. specified in the relevant item to the district director prescribed in paragraph (1), via the specified book-entry transfer institution, etc., 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 book-entry government bonds or book-entry municipal bonds (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 book-entry government bonds or book-entry municipal bonds makes entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), by the day preceding the day on which the person or business executor, etc. is first to receive, on or after the day on which the person or business executor, etc. comes to fall under that case, payment of interest on book-entry government bonds or book-entry municipal bonds for which entries or records under the book-entry transfer system have been made through the specified book-entry transfer institution, etc. or qualified foreign intermediary to which the written application for a tax exemption or the written notification of a partnership, etc. was submitted. In this case, if the return or the written notification and copy of the partnership contract, etc. specified in the relevant item have not been submitted, the provisions of that paragraph and the second sentence of paragraph (5) do not apply to the interest on the book-entry government bonds and book-entry municipal bonds received on or after the day on which the person or business executor, etc. comes to fall under that case.
非課税適用申告書を提出した者又は組合等届出書を提出した業務執行者等が、次の各号に掲げる場合に該当することとなつた場合には、その該当することとなつた日以後最初に当該非課税適用申告書又は当該組合等届出書を提出した特定振替機関等又は適格外国仲介業者から振替記載等を受けている振替国債又は振替地方債の利子の支払を受けるべき日の前日までに、当該各号に定める申告書又は届出書及び組合契約書等の写しを、当該特定振替機関等を経由し、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振替国債若しくは振替地方債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、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債の振替記載等を受ける特定振替機関等）を経由して第一項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書又は届出書及び組合契約書等の写しを提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該振替国債及び振替地方債の利子については、同項及び第五項後段の規定は、適用しない。
where there has been a change in the name or title or address or any other matter specified by Order of the Ministry of Finance stated in the written application for a tax exemption or the return specified in item (iii): a return stating the name or title and address of the person who submitted the written application for a tax exemption or the return after the change, and other matters specified by Order of the Ministry of Finance;
where there has been a change in the name of the partnership or trust referred to in paragraph (4), the name or title or address of the business executor, etc. pertaining to the partnership or trust, or any other matter specified by Order of the Ministry of Finance stated in the written notification of a partnership, etc. or the written notification specified in item (iv): a written notification stating the name of the partnership or trust after the change and other matters specified by Order of the Ministry of Finance, and a copy of the partnership contract, etc.;
where five years have elapsed from the day following the latest of the day on which the written application for a tax exemption was submitted, the day on which the return specified in item (i) was submitted, or the day on which the return specified in this item was submitted: a return stating the name or title and address of the person who submitted the written application for a tax exemption and other matters specified by Order of the Ministry of Finance;
where five years have elapsed from the day following the latest of the day on which the written notification of a partnership, etc. and the copy of the partnership contract, etc. were submitted, the day on which the written notification and copy of the partnership contract, etc. specified in item (ii) were submitted, or the day on which the written notification and copy of the partnership contract, etc. specified in this item were submitted: a written notification stating the name of the partnership or trust pertaining to the business executor, etc. who submitted the written notification of a partnership, etc. and the copy of the partnership contract, etc., the name or title and address of the business executor, etc., and other matters specified by Order of the Ministry of Finance, and a copy of the partnership contract, etc.
The provisions of paragraph (10) apply mutatis mutandis to the submission of the returns prescribed in items (i) and (iii) of the preceding paragraph and to the submission of the written notifications prescribed in items (ii) and (iv) of that paragraph and copies of the partnership contract, etc., and the provisions of paragraph (11) apply mutatis mutandis to the submission of the returns prescribed in items (i) and (iii) of the preceding paragraph. In this case, in paragraph (10), the phrase "paragraph (1) or paragraph (4)" is deemed to be replaced with "paragraph (12)", and the phrase "a written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1)" is deemed to be replaced with "a return or written notification prescribed in the items of that paragraph and a copy of the partnership contract, etc. have been submitted to the district director prescribed in paragraph (1)"; and in paragraph (11), the phrase "a person who submits a written application for a tax exemption" is deemed to be replaced with "a person who submits a return prescribed in item (i) or item (iii) of the following paragraph", the phrase "the written application for a tax exemption" is deemed to be replaced with "the return prescribed in those items", the phrase "氏名又は" (name or) is deemed to be replaced with "氏名若しくは" (name or, joining a smaller group of alternatives), the phrase "address (where the provisions of that paragraph apply" is deemed to be replaced with "address or the name and address after the change (where the provisions of paragraph (2) apply", the phrase "address, and" is deemed to be replaced with "address or the name and address after the change, and", and the phrase "the name of the qualified foreign securities investment trust" is deemed to be replaced with "the name or the name after the change of the qualified foreign securities investment trust".
第十項の規定は、前項第一号及び第三号に定める申告書の提出並びに同項第二号及び第四号に定める届出書及び組合契約書等の写しの提出について、第十一項の規定は、前項第一号及び第三号に定める申告書の提出について、それぞれ準用する。この場合において、第十項中「第一項又は第四項」とあるのは「第十二項」と、「非課税適用申告書又は組合等届出書及び組合契約書等の写しが第一項」とあるのは「同項各号に定める申告書又は届出書及び組合契約書等の写しが第一項」と、第十一項中「非課税適用申告書を提出する者」とあるのは「次項第一号又は第三号に定める申告書を提出する者」と、「当該非課税適用申告書」とあるのは「これらの号に定める申告書」と、「氏名又は」とあるのは「氏名若しくは」と、「住所（同項」とあるのは「住所又は変更後の氏名若しくは名称及び住所（第二項」と、「住所並びに」とあるのは「住所又は変更後の氏名若しくは名称及び住所並びに」と、「の名称」とあるのは「の名称又は変更後の名称」と読み替えるものとする。
A specified book-entry transfer institution, etc. and a qualified foreign intermediary must keep books with regard to book-entry government bonds or book-entry municipal bonds for which a person who has submitted a written application for a tax exemption made entries or records under the book-entry transfer system through the specified book-entry transfer institution, etc. or the qualified foreign intermediary, and must state or record in such books, pursuant to the provisions of Cabinet Order, the day on which entries or records under the book-entry transfer system were made with regard to the book-entry government bonds or book-entry municipal bonds, and any other matters specified by Order of the Ministry of Finance, for each person who has submitted the written application for a tax exemption.
Where a person who has submitted a written application for a tax exemption receives payment of interest on book-entry government bonds or book-entry municipal bonds 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 book-entry government bonds or book-entry municipal bonds, 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 book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, notice must be given to 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 book-entry government bonds or book-entry municipal bonds made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), 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振替国債又は振替地方債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、当該振替国債又は振替地方債の銘柄、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振替国債又は振替地方債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、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債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 book-entry government bonds or book-entry municipal bonds 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, pursuant to the provisions of Cabinet Order, give notice of the name and address of the person who has submitted the written application for a tax exemption, the amount of interest received, and any other matters specified by Order of the Ministry of Finance, no later than the tenth day of the month following the month that includes the day on which the payment was determined, 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 book-entry government bonds or book-entry municipal bonds (in the case where the qualified foreign intermediary is a tertiary foreign account management institution, notice must be given to 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 book-entry government bonds or book-entry municipal bonds made entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds), 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振替国債又は振替地方債につきその利子の支払を受ける場合には、政令で定めるところにより、当該非課税適用申告書を提出した者の氏名又は名称及び住所、その支払を受ける利子の額その他の財務省令で定める事項を、その支払の確定した日の属する月の翌月十日までに、当該適格外国仲介業者が当該振替国債又は振替地方債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、当該振替国債又は振替地方債の振替記載等に係る外国間接口座管理機関が当該振替国債又は振替地方債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。
A nonresident or foreign corporation referred to in paragraph (1), a business executor, etc. referred to in paragraph (4), a nonresident or business executor, etc. referred to in the second sentence of paragraph (5), or a person who has submitted a written application for a tax exemption or a business executor, etc. who has submitted a written notification of a partnership, etc. referred to in paragraph (12) (hereinafter referred to in this paragraph as a "nonresident, etc.") may, in lieu of submitting a written application for a tax exemption pursuant to the provisions of paragraph (1) or the second sentence of paragraph (5), submitting a written notification of a partnership, etc. and a copy of the partnership contract, etc. pursuant to the provisions of paragraph (4) or the second sentence of paragraph (5), or submitting a return prescribed in item (i) or item (iii) of paragraph (12) or a written notification prescribed in item (ii) or item (iv) of that paragraph and a copy of the partnership contract, etc. pursuant to the provisions of that paragraph, provide the specified book-entry transfer institution, etc. via which those documents are to be submitted (or, where they are to be submitted via a qualified foreign intermediary and a specified book-entry transfer institution, etc., provide the specified book-entry transfer institution, etc. via the qualified foreign intermediary) with the matters to be stated in the written application for a tax exemption, the matters to be stated in the written notification of a partnership, etc. and the matters stated in the copy of the partnership contract, etc. pertaining to that written notification of a partnership, etc., or the matters to be stated in the return or the matters to be stated in the written notification and the matters stated in the copy of the partnership contract, etc. pertaining to that written notification, by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance). In this case, the nonresident, etc. is deemed to have submitted the written application for a tax exemption, the written notification of a partnership, etc. and the copy of the partnership contract, etc., or the return or the written notification and the copy of the partnership contract, etc. to the specified book-entry transfer institution, etc.
第一項の非居住者若しくは外国法人、第四項の業務執行者等、第五項後段の非居住者若しくは業務執行者等又は第十二項の非課税適用申告書を提出した者若しくは組合等届出書を提出した業務執行者等（以下この項において「非居住者等」という。）は、第一項若しくは第五項後段の規定による非課税適用申告書の提出、第四項若しくは第五項後段の規定による組合等届出書及び組合契約書等の写しの提出又は第十二項の規定による同項第一号若しくは第三号に定める申告書若しくは同項第二号若しくは第四号に定める届出書及び組合契約書等の写しの提出に代えて、これらの提出の際に経由すべき特定振替機関等に対し（これらの提出の際に適格外国仲介業者及び特定振替機関等を経由すべき場合には、当該適格外国仲介業者を経由して当該特定振替機関等に対し）、当該非課税適用申告書に記載すべき事項、当該組合等届出書に記載すべき事項及び当該組合等届出書に係る組合契約書等の写しに記載されている事項又は当該申告書に記載すべき事項若しくは当該届出書に記載すべき事項及び当該届出書に係る組合契約書等の写しに記載されている事項を電磁的方法（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。）により提供することができる。この場合において、当該非居住者等は、当該非課税適用申告書、当該組合等届出書及び組合契約書等の写し又は当該申告書若しくは当該届出書及び組合契約書等の写しを当該特定振替機関等に提出したものとみなす。
With regard to the application of the provisions of paragraph (10) and paragraph (13) in the case where the provisions of the preceding paragraph apply, in paragraph (10), the phrase "written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a written application for a tax exemption or matters to be stated in a written notification of a partnership, etc. and matters stated in a copy of the partnership contract, etc.", and the phrase "the time when they were received" is deemed to be replaced with "the time when the matters were provided"; and in paragraph (13), the phrase "written application for a tax exemption or a written notification of a partnership, etc. and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a written application for a tax exemption or matters to be stated in a written notification of a partnership, etc. and matters stated in a copy of the partnership contract, etc.", and the phrase "a return or written notification prescribed in the items of that paragraph and a copy of the partnership contract, etc." is deemed to be replaced with "matters to be stated in a return prescribed in item (i) or item (iii) of that paragraph or matters to be stated in a written notification prescribed in item (ii) or item (iv) of that paragraph and matters stated in a copy of the partnership contract, etc. prescribed in those items".
前項の規定の適用がある場合における第十項及び第十三項の規定の適用については、第十項中「又は組合等届出書及び組合契約書等の写し」とあるのは「に記載すべき事項又は組合等届出書に記載すべき事項及び組合契約書等の写しに記載されている事項」と、「受理がされた時」とあるのは「提供を受けた時」と、第十三項中「又は組合等届出書及び組合契約書等の写し」とあるのは「に記載すべき事項又は組合等届出書に記載すべき事項及び組合契約書等の写しに記載されている事項」と、「同項各号に定める申告書又は届出書及び組合契約書等の写し」とあるのは「同項第一号若しくは第三号に定める申告書に記載すべき事項又は同項第二号若しくは第四号に定める届出書に記載すべき事項及びこれらの号に定める組合契約書等の写しに記載されている事項」とする。
With regard to the application of the provisions of paragraph (1), paragraphs (4) through (6), paragraphs (10) through (12), paragraph (14), and paragraph (17) in the case where a nonresident or foreign corporation is subject to the provisions of paragraph (1) pursuant to the provisions of paragraph (4) with regard to interest on book-entry government bonds or book-entry municipal bonds (limited to those for which the nonresident or foreign corporation makes entries or records under the book-entry transfer system through a specified book-entry transfer institution) belonging to the trust property of a trust (limited to a trust whose trustee is a specified account management institution), 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 (1) | , the relevant specified book-entry transfer institution, etc. | , a specified trustee (meaning the trustee of a trust prescribed in paragraph (19); the same applies hereinafter in this Article) |
| head office or principal office of the specified book-entry transfer institution, etc. | head office or principal office of the specified trustee | |
| Paragraph (4) | specified book-entry transfer institution, etc. referred to in that paragraph | specified trustee referred to in that paragraph |
| head office or principal office of the specified book-entry transfer institution, etc. | head office or principal office of the specified trustee | |
| Paragraph (5) | specified book-entry transfer institution, etc. referred to in that paragraph | specified trustee referred to in that paragraph |
| Paragraph (6) | specified book-entry transfer institution, etc. prescribed in paragraph (1) 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)', Article 3-2 |
| specified book-entry transfer institution, etc. prescribed in paragraph (1) of that Article)', and 'the relevant | 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 | |
| Paragraphs (10) and (11) | specified book-entry transfer institution, etc. | specified trustee |
| Paragraph (12) | specified book-entry transfer institution, etc. to which it was submitted | specified book-entry transfer institution relating to the specified trustee to which it was submitted (limited to the specified book-entry transfer institution pertaining to the entries or records under the book-entry transfer system regarding the book-entry government bonds or book-entry municipal bonds belonging to the trust property of the trust of which that specified trustee is the trustee; the same applies in paragraph (14)) |
| via the specified book-entry transfer institution, etc. | via the specified trustee | |
| Paragraph (14) | specified book-entry transfer institution, etc. and | specified trustee and |
| the relevant specified book-entry transfer institution, etc. | the specified book-entry transfer institution relating to the specified trustee | |
| Paragraph (17) | to the specified book-entry transfer institution, etc. ( | to the specified trustee ( |
| the relevant specified book-entry transfer institution, etc. | the relevant specified trustee |
非居住者又は外国法人が信託（その信託の受託者が特定口座管理機関であるものに限る。）の信託財産に属する振替国債又は振替地方債（当該非居住者又は外国法人が特定振替機関から振替記載等を受けるものに限る。）の利子につき第四項の規定により第一項の規定の適用を受ける場合における同項、第四項から第六項まで、第十項から第十二項まで、第十四項及び第十七項の規定の適用については、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、同表の下欄に掲げる字句とする。
| 第一項 | 、当該特定振替機関等 | 、特定受託者（第十九項に規定する信託の受託者をいう。以下この条において同じ。） |
| 特定振替機関等の本店 | 特定受託者の本店 | |
| 第四項 | の特定振替機関等 | の特定受託者 |
| 特定振替機関等の | 特定受託者の | |
| 第五項 | の特定振替機関等 | の特定受託者 |
| 第六項 | 同条第一項に規定する特定振替機関等）」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、第三条の二 |
| 同条第一項に規定する特定振替機関等）」と、「当該 | 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 | |
| 第十項及び第十一項 | 特定振替機関等 | 特定受託者 |
| 第十二項 | 提出した特定振替機関等 | 提出した特定受託者に係る特定振替機関（当該特定受託者が受託者である信託の信託財産に属する振替国債又は振替地方債の振替記載等に係る特定振替機関に限る。第十四項において同じ。） |
| 特定振替機関等を | 特定受託者を | |
| 第十四項 | 特定振替機関等及び | 特定受託者及び |
| 当該特定振替機関等 | 当該特定受託者に係る特定振替機関 | |
| 第十七項 | 特定振替機関等に対し（ | 特定受託者に対し（ |
| を当該特定振替機関等 | を当該特定受託者 |
Matters concerning the preservation of documents, etc. pertaining to the notice set forth in paragraph (15) and paragraph (16) and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
第十五項及び第十六項の通知に係る書面等の保存に関する事項その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。
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.
Article 6Special Provisions on Taxation on Interest from Foreign Private Bonds
第六条（民間国外債等の利子の課税の特例）
A domestic corporation is liable to pay income tax with respect to interest (excluding interest subject to the provisions of Article 3-3, paragraph (2) or paragraph (6) or Article 41-12-2, paragraph (1)) receivable on private foreign bonds (meaning bonds issued outside Japan by a corporation (for bonds issued by a foreign corporation, limited to bonds specified by Cabinet Order as those pertaining to the business conducted by the foreign corporation through its permanent establishment), interest on which is to be paid outside Japan; the same applies hereinafter in this Article) which have been issued on or after April 1, 1998, and income tax is imposed by applying a tax rate of 15 percent to the amount of interest receivable (for interest on private foreign bonds issued by a foreign corporation, to the amount specified by Cabinet Order as that pertaining to the business conducted by the foreign corporation through its permanent establishment).
内国法人は、平成十年四月一日以後に発行された民間国外債（法人により国外において発行された債券（外国法人により発行された債券にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定めるものに限る。）で、その利子の支払が国外において行われるものをいう。以下この条において同じ。）につき支払を受けるべき利子（第三条の三第二項若しくは第六項又は第四十一条の十二の二第一項の規定の適用があるものを除く。）について所得税を納める義務があるものとし、その支払を受けるべき金額（外国法人により発行された民間国外債の利子にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額）に対し百分の十五の税率を適用して所得税を課する。
A person who pays interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6) or Article 41-12-2, paragraph (4)) on private foreign bonds that the person has issued on or after April 1, 1998, to a resident or domestic corporation, upon payment, must collect income tax equivalent to the amount calculated by multiplying the amount of interest payable (for interest on private foreign bonds issued by a foreign corporation, the amount specified by Cabinet Order as that pertaining to the business conducted by the foreign corporation through its permanent establishment) by a tax rate of 15 percent, and pay it to the State no later than the last day of the month following the month that includes the date of collection.
平成十年四月一日以後に発行した民間国外債につき、居住者又は内国法人に対しその利子（第三条の三第三項若しくは第六項又は第四十一条の十二の二第四項の規定の適用があるものを除く。）の支払をする者は、その支払の際、その支払をする金額（外国法人が発行した民間国外債の利子にあつては、当該外国法人の恒久的施設を通じて行う事業に係るものとして政令で定める金額）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末日までに、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 withholding at the source as prescribed in Article 2, paragraph (1), item (xlv) of the Income Tax Act, and the provisions of the Act, the Act on General Rules for National Taxes, and the National Tax Collection Act are applied thereto. In this case, where the person who is to receive interest receivable on private foreign bonds prescribed in paragraph (1) is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of the Act is deemed to be replaced with "or prize money, or interest receivable on private foreign bonds prescribed in Article 6, paragraph (1) (Special Provisions on Taxation on Interest from Foreign Private Bonds) of the Act on Special Measures Concerning Taxation", and the phrase "the Act" is deemed to be replaced with "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、第一項に規定する民間国外債につき支払を受けるべき利子の支払を受けるべき者が内国法人であるときは、当該内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六条第一項（民間国外債等の利子の課税の特例）に規定する民間国外債につき支払を受けるべき利子」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
Where a nonresident or foreign corporation receives a payment of interest on private foreign bonds (excluding those whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the person who issues the private foreign bonds or a specially-related person of the issuer (meaning a person who has a special relationship specified by Cabinet Order with the person who issues the private foreign bonds; the same applies hereinafter in this Article); the same applies in the following paragraph, paragraph (6), paragraph (12), and paragraph (14)) issued on or after April 1, 1998, and the nonresident or foreign corporation has submitted, upon receiving payment of interest, a written application stating that that person or it seeks the application of the provisions of this paragraph with respect to the interest receivable, as well as their or its name and their domicile or residence or the location of its head office or principal office, each of which is located outside Japan, 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"), via the person who pays the interest (in the case where the interest is paid via a person in charge of handling payment specified by Cabinet Order (hereinafter referred to in this paragraph, paragraph (8), and paragraph (10) as a "person in charge of handling payment"), submission is made via the person in charge of handling payment and the person who pays the interest), to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment), income tax is not imposed on the interest to be received.
非居住者又は外国法人が、平成十年四月一日以後に発行された民間国外債（その利子の額が当該民間国外債の発行をする者又は当該発行をする者の特殊関係者（民間国外債の発行をする者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）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を除く。次項、第六項、第十二項及び第十四項において同じ。）の利子の支払を受ける場合において、その支払を受けるべき利子につきこの項の規定の適用を受けようとする旨、その者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財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、その支払を受ける際、その利子の支払をする者（当該利子の支払が支払の取扱者で政令で定めるもの（以下この項、第八項及び第十項において「支払の取扱者」という。）を通じて行われる場合には、当該支払の取扱者及び利子の支払をする者）を経由してその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、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 private foreign bonds received by a specially-related person of the person who issues the private foreign bonds.
The provisions of paragraph (4) do not apply to interest on private foreign bonds 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 has submitted a written application for a tax exemption under paragraph (4) and is not a specially-related person of the person who issues the private foreign bonds, the provisions of Article 212 of that Act do not apply to the interest so received, and the provisions of Article 8-5, paragraph (1) apply by deeming the phrase "the following" in that paragraph to be replaced with "the following (excluding those for which income tax has not been collected under the provisions of Article 212 of that Act pursuant to the second sentence of Article 6, paragraph (6))".
In the case referred to in paragraph (4), where a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph, it is deemed that the submission to the district director of the tax office has been made when the written application has been received by the person who pays the interest prescribed in the paragraph.
A nonresident or foreign corporation referred to in paragraph (4) or a nonresident referred to in the second sentence of paragraph (6) (hereinafter referred to in this paragraph as a "nonresident, etc.") may, in lieu of submitting a written application for a tax exemption under paragraph (4), provide the person who pays the interest referred to in that paragraph (in the case where the interest is paid via a person in charge of handling payment, the person who pays the interest, via the person in charge of handling payment) with the matters to be stated in the written application for a tax exemption by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance). In this case, the nonresident, etc. is deemed to have submitted the written application for a tax exemption to the person who pays the interest.
With regard to the application of the provisions of paragraph (7) in the case where the provisions of the preceding paragraph apply, in that paragraph, the phrase "a written application for a tax exemption" is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", and the phrase "when the written application has been received by" is deemed to be replaced with "when the matters have been provided to".
Where a nonresident or foreign corporation receives payment of interest on specified private foreign bonds issued on or after April 1, 1998, for which the nonresident or foreign corporation has, pursuant to the provisions of Cabinet Order, entrusted custody with a person in charge of handling payment (excluding the case where a specially-related person of the person who issues the specified private foreign bonds receives the payment), if [1] the person in charge of handling payment thus entrusted with custody (hereinafter referred to in this paragraph as the "person in charge of handling custody and payment") who provides intermediary, brokerage or agent services (hereinafter referred to in this paragraph as the "intermediary services, etc.") for the receipt of interest on the specified private foreign bonds has, before receiving the delivery of such interest in the course of the intermediary services, etc., given notice of the matters specified in each of the following items for the category listed in the relevant item and any other matters specified by Order of the Ministry of Finance with respect to the person who is to receive the interest (excluding interest subject to the provisions of Article 3-3, paragraph (3) or paragraph (6); hereinafter the same applies in this paragraph) (these matters hereinafter referred to in this paragraph and paragraph (15) as "interest recipient information"), to the person who pays the interest (in the case where the interest is delivered via another person in charge of handling payment with whom the person in charge of handling custody and payment has further entrusted custody, notice is given to the person who pays the interest via such other person in charge of handling payment), and [2] the person who pays the interest has, upon payment of the interest, prepared a document stating the matters concerning the person who is to receive the interest and any other matters specified by Order of the Ministry of Finance (limited to a document prepared based on the interest recipient information provided by the person in charge of handling custody and payment; referred to in that paragraph as the "document identifying the interest recipient"), and submitted it to the competent district director with jurisdiction over the place for tax payment prescribed in Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment), the nonresident or foreign corporation is deemed to have submitted a written application for a tax exemption pursuant to the provisions of paragraph (4) with respect to the interest receivable thereby:
非居住者又は外国法人が、平成十年四月一日以後に発行された特定民間国外債であつて支払の取扱者に政令で定めるところにより保管の委託をしているものにつきその利子の支払を受ける場合（当該特定民間国外債の発行をする者の特殊関係者が支払を受ける場合を除く。）において、当該保管の委託を受けている支払の取扱者（以下この項において「保管支払取扱者」という。）で当該特定民間国外債の利子の受領の媒介、取次ぎ又は代理（以下この項において「媒介等」という。）をするものが、その媒介等に基づきその利子の交付を受けるときまでに、その利子（第三条の三第三項又は第六項の規定の適用があるものを除く。以下この項において同じ。）の支払を受けるべき者につき次の各号に掲げる場合の区分に応じ当該各号に定める事項その他財務省令で定める事項（以下この項及び第十五項において「利子受領者情報」という。）をその利子の支払をする者に対し（その利子の交付が、当該保管支払取扱者が保管の再委託をしている他の支払の取扱者を通じて行われる場合には、当該他の支払の取扱者を経由してその利子の支払をする者に対し）通知をし、かつ、その利子の支払をする者が、その利子の支払を行う際その利子の支払を受けるべき者に関する事項その他の財務省令で定める事項を記載した書類（当該保管支払取扱者から通知をされた利子受領者情報に基づき記載されたものに限る。同項において「利子受領者確認書」という。）を作成し、これをその支払をする者の当該利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出したときは、当該非居住者又は外国法人は、その支払を受けるべき利子につき第四項の規定による非課税適用申告書の提出をしたものとみなす。
where all persons who are to receive payment of the interest are nonresidents or foreign corporations that are not specially-related persons of the person who issues the specified private foreign bonds: This fact; or
当該利子の支払を受けるべき者が全て当該特定民間国外債の発行をする者の特殊関係者でない非居住者又は外国法人である場合 その旨
where there is a resident(s), domestic corporation(s), or nonresident(s) or foreign corporation(s) that are specially-related persons of the person who issues the specified private foreign bonds among the persons who are to receive payment of the interest: The total amount receivable by the nonresidents and foreign corporations that are not specially-related persons of the person who issues the specified private foreign bonds, among the persons who are to receive the interest.
当該利子の支払を受けるべき者に居住者、内国法人又は当該特定民間国外債の発行をする者の特殊関係者である非居住者若しくは外国法人が含まれている場合 当該利子の支払を受けるべき者のうち当該特定民間国外債の発行をする者の特殊関係者でない非居住者及び外国法人がその支払を受けるべき金額の合計額
The provisions of paragraph (4) and paragraph (7) through the preceding paragraph apply mutatis mutandis where a financial institution or financial instruments business operator specified by Cabinet Order (limited to a domestic corporation; referred to in the following paragraph as a "domestic financial institution, etc.") receives payment of interest (excluding interest subject to Article 3-3, paragraph (2) or paragraph (6)) on private foreign bonds issued on or after April 1, 1998. In this case: in paragraph (4), the phrase "private foreign bonds (excluding those whose amount of interest is calculated on the basis of an indicator specified by Cabinet Order concerning the person who issues the private foreign bonds or a specially-related person of the issuer (meaning a person who has a special relationship specified by Cabinet Order with the person who issues the private foreign bonds; the same applies hereinafter in this Article); the same applies in the following paragraph, paragraph (6), paragraph (12), and paragraph (14))" is deemed to be replaced with "private foreign bonds", and the phrase "their or its name and their domicile or residence or the location of its head office or principal office, each of which is located outside Japan" is deemed to be replaced with "its name, the location of its head office or principal office, and its corporate number prescribed in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures"; in the preceding paragraph, the phrase "custody with a person in charge of handling payment (excluding the case where a specially-related person of the person who issues the specified private foreign bonds receives the payment)" is deemed to be replaced with "custody with a person in charge of handling payment"; in item (i) of that paragraph, the phrase "nonresidents or foreign corporations" is deemed to be replaced with "nonresidents or foreign corporations or domestic financial institutions, etc. prescribed in the following paragraph"; and in item (ii) of that paragraph, the phrase "domestic corporation(s)" is deemed to be replaced with "domestic corporation(s) (excluding domestic financial institution(s), etc. prescribed in the following paragraph)", and the phrase "and foreign corporations" is deemed to be replaced with "and foreign corporations and domestic financial institutions, etc. prescribed in that paragraph".
第四項及び第七項から前項までの規定は、金融機関又は金融商品取引業者で政令で定めるもの（内国法人に限る。次項において「国内金融機関等」という。）が平成十年四月一日以後に発行された民間国外債の利子（第三条の三第二項又は第六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ついて準用する。この場合において、第四項中「民間国外債（その利子の額が当該民間国外債の発行をする者又は当該発行をする者の特殊関係者（民間国外債の発行をする者との間に政令で定める特殊の関係のある者をいう。以下この条において同じ。）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を除く。次項、第六項、第十二項及び第十四項において同じ。）」とあるのは「民間国外債」と、「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」とあるのは「名称、本店又は主たる事務所の所在地及び行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項に規定する法人番号」と、前項中「場合（当該特定民間国外債の発行をする者の特殊関係者が支払を受ける場合を除く。）」とあるのは「場合」と、同項第一号中「非居住者又は外国法人」とあるのは「非居住者若しくは外国法人又は次項に規定する国内金融機関等」と、同項第二号中「内国法人」とあるのは「内国法人（次項に規定する国内金融機関等を除く。）」と、「及び外国法人」とあるのは「及び外国法人並びに同項に規定する国内金融機関等」と読み替えるものとする。
Specified private foreign bonds prescribed in paragraph (10) mean private foreign bonds that satisfy the following requirements:
in the underwriting contract, etc. (meaning a contract for underwriting, dealings in a public offering or secondary distribution, or any other operations equivalent thereto pertaining to the issue of bonds (hereinafter referred to in this item as "underwriting, etc."); the same applies hereinafter in this item) concluded by the person who issues the private foreign bonds, it is provided that the person who performs the underwriting, etc. of the private foreign bonds must not pressure any resident, domestic corporation (excluding a domestic financial institution, etc.), or nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds (excluding a person concluding the underwriting contract, etc. that is a nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds, in the case where it acquires or buys, from another person concluding the underwriting contract, etc., the remainder of the private foreign bonds pertaining to the underwriting contract, etc. that the other person was unable to have acquired or to sell in full in a public offering or secondary distribution or any other operations equivalent thereto under the underwriting contract, etc.) into acquiring or buying the private foreign bonds by way of public offering or secondary distribution, dealings in a public offering or secondary distribution, or any other operations equivalent thereto under the underwriting contract, etc.; and
当該民間国外債の発行をする者が締結する引受契約等（債券の発行に係る引受け、募集又は売出しの取扱いその他これらに準ずるもの（以下この号において「引受け等」という。）に関する契約をいう。以下この号において同じ。）に、当該民間国外債の引受け等を行う者は、当該民間国外債を居住者、内国法人（国内金融機関等を除く。）並びに当該民間国外債の発行をする者の特殊関係者である非居住者及び外国法人（当該民間国外債の発行をする者の特殊関係者である非居住者又は外国法人であつて当該引受契約等を締結する者が、当該引受契約等を締結する他の者が当該引受契約等に基づく募集又は売出しその他これらに準ずるものに際して当該引受契約等に係る当該民間国外債の全部を取得させ、又は売り付けることができなかつた場合におけるその残部を、当該引受契約等を締結する他の者から取得し、又は買い付ける場合における当該引受契約等を締結する者を除く。）に対して当該引受契約等に基づく募集又は売出し、募集又は売出しの取扱いその他これらに準ずるものにより取得させ、又は売り付けてはならない旨の定めがあること。
it is stated on the certificates of the private foreign bonds and in the prospectus pertaining to their issue (where no certificates of the private foreign bonds have been issued, in the prospectus pertaining to the issue of the private foreign bonds) that income tax is imposed on interest on the private foreign bonds where a resident, domestic corporation, or nonresident or foreign corporation that is a specially-related person of the person who issues the private foreign bonds receives payment of interest on the private foreign bonds (excluding the case where a domestic financial institution, etc. has submitted a written application for a tax exemption pursuant to the provisions of paragraph (4) and paragraph (7) as applied mutatis mutandis pursuant to the preceding paragraph (including the case where it is deemed to have submitted a written application for a tax exemption pursuant to the provisions of paragraph (10) as applied mutatis mutandis pursuant to the preceding paragraph), and the case where a domestic corporation, financial institution, or financial instruments business operator, etc. prescribed in Article 3-3, paragraph (6) (hereinafter referred to in this item as a "public corporation, etc.") receives the payment through a person in charge of handling payment in Japan prescribed in paragraph (1) of that Article (limited to the case where the public corporation, etc. has submitted the return prescribed in paragraph (6) of that Article)).
当該民間国外債の券面及びその発行に係る目論見書（当該民間国外債の券面が発行されていない場合には、当該民間国外債の発行に係る目論見書）に、居住者、内国法人又は当該民間国外債の発行をする者の特殊関係者である非居住者若しくは外国法人が当該民間国外債の利子の支払を受ける場合（国内金融機関等が前項において準用する第四項及び第七項の規定により非課税適用申告書を提出している場合（前項において準用する第十項の規定により非課税適用申告書を提出したものとみなされる場合を含む。）及び第三条の三第六項に規定する内国法人又は金融機関若しくは金融商品取引業者等（以下この号において「公共法人等」という。）が国内における同条第一項に規定する支払の取扱者を通じて支払を受ける場合（当該公共法人等による同条第六項に規定する申告書の提出がある場合に限る。）を除く。）には、当該民間国外債の利子について所得税が課される旨の記載があること。
The provisions of the preceding paragraphs apply mutatis mutandis to interest on foreign-denominated bonds (limited to foreign-denominated bonds as prescribed in Article 2, paragraph (1) and Article 4 of the Act on Issue of Government Bonds in Foreign Currency (Act No. 63 of 1963), which are issued outside Japan and interest on which is paid outside Japan) issued on or after April 1, 1998. In this case, the phrase "Article 6, paragraph (1) (Special Provisions on Taxation on Interest from Foreign Private Bonds)" in paragraph (3) is deemed to be replaced with "Article 6, paragraph (1) as applied mutatis mutandis pursuant to Article 6, paragraph (13) (Special Provisions on Taxation on Interest from Foreign Private Bonds)", and the phrase "the second sentence of Article 6, paragraph (6)" in paragraph (6) is deemed to be replaced with "the second sentence of Article 6, paragraph (6) as applied mutatis mutandis pursuant to Article 6, paragraph (13)".
A person who has issued private foreign bonds and has not collected income tax pursuant to the provisions of Article 212 of the Income Tax Act with regard to interest on the private foreign bonds on the grounds that the provisions of paragraph (4) or the second sentence of paragraph (6) apply 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.
民間国外債の発行をした者で第四項又は第六項後段の規定の適用があるものとして当該民間国外債の利子につき所得税法第二百十二条の規定による所得税の徴収をしなかつたものは、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。
Beyond what is specified in paragraph (3), the procedure for confirmation of the matters stated in a written application for a tax exemption and any other matters concerning the submission of a written application for a tax exemption, matters concerning a notice of the interest recipient information as well as preservation and management of such information provided in the notice, special provisions for omitting a notice in the case where there is no change in the interest recipient information provided in the previous notice, matters concerning the submission of a document identifying the interest recipient, matters concerning documents to be attached to a final return which is filed by a person who has been subject to the collection of income tax pursuant to the provisions of paragraph (2) with respect to interest on private foreign bonds, and other necessary matters concerning the application of the provisions of paragraph (1), paragraph (2), and paragraph (4) to the preceding paragraph are specified by Cabinet Order.
第七条（特別国際金融取引勘定において経理された預金等の利子の非課税）
Where a financial institution prescribed in paragraph (3) of Article 21 of the Foreign Exchange and Foreign Trade Act (Act No. 228 of 1949) has received deposits or borrowings on or after April 1, 1998, from a foreign corporation that has been certified, pursuant to the provisions of Order of the Ministry of Finance, as falling under the category of nonresident prescribed in the paragraph, and has managed such deposits or borrowings in a Special International Financial Transactions Account prescribed in the paragraph (hereinafter referred to in this Article as a "Special International Financial Transactions Account"), income tax is not imposed with respect to any interest on the deposits or borrowings paid to the foreign corporation (including gains specified by Cabinet Order as arising from transactions specified by Cabinet Order as sales and purchases of bonds with repurchase or resale agreements); provided, however, that where any event has occurred that is in violation of the provisions of Cabinet Order established pursuant to the provisions of Article 21, paragraph (4) of the Act, which pertains to the matters concerning the settlement of a Special International Financial Transactions Account, the provisions of the main clause of this Article do not apply to such interest pertaining to the accounting period that includes the day on which such event has occurred.
外国為替及び外国貿易法（昭和二十四年法律第二百二十八号）第二十一条第三項に規定する金融機関が、平成十年四月一日以後に、外国法人で同項に規定する非居住者であることにつき財務省令で定めるところにより証明がされたものから預入を受け、又は借り入れる預金又は借入金で同項に規定する特別国際金融取引勘定（以下この条において「特別国際金融取引勘定」という。）において経理したものにつき、当該外国法人に対して支払う利子（債券の買戻又は売戻条件付売買取引として政令で定めるものから生ずる差益として政令で定めるものを含む。）については、所得税を課さない。ただし、同法第二十一条第四項の規定に基づき定められた政令の規定のうち特別国際金融取引勘定の経理に関する事項に係るものに違反する事実が生じた場合の当該利子で当該事実が生じた日の属する計算期間に係るものについては、この限りでない。
第八条（金融機関等の受ける利子所得等に対する源泉徴収の不適用）
The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act do not apply to the following interest on public and corporate bonds or deposits and savings, distributions of proceeds from a jointly managed trust or bond-based investment trust under public offering (limited to an investment trust operated without instruction from the settlor as prescribed in Article 2, paragraph (2) of the Act on Investment Trusts and Investment Corporations; referred to in item (iv) as a "specific form of bond-based investment trust under public offering"), or dividends of surplus on bond-type beneficial interests (meaning bond-type beneficial interests as prescribed in Article 230, paragraph (1), item (ii) of the Act on the Securitization of Assets (Act No. 105 of 1998); the same applies hereinafter in this Chapter), which are received by a bank with business offices in Japan and any other financial institution specified by Cabinet Order (hereinafter referred to in this Article as a "financial institution"):
国内に営業所を有する銀行その他の政令で定める金融機関（以下この条において「金融機関」という。）が支払を受ける公社債若しくは預貯金の利子、合同運用信託若しくは公募公社債等運用投資信託（投資信託及び投資法人に関する法律第二条第二項に規定する委託者非指図型投資信託に限る。第四号において「特定公募公社債等運用投資信託」という。）の収益の分配又は社債的受益権（資産の流動化に関する法律（平成十年法律第百五号）第二百三十条第一項第二号に規定する社債的受益権をいう。以下この章において同じ。）の剰余金の配当で次に掲げるものについては、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定は、適用しない。
interest on public and corporate bonds which is entered or recorded in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares (referred to in item (iv) and item (v) as a "transfer account book") (such interest excludes the interest on entered or recorded public and corporate bonds of a financial institution that is engaged in a trust business as prescribed in Article 1, paragraph (1) of the Act on Engagement in Trust Business by Financial Institutions under that Act and which is specified by Cabinet Order);
interest on corporate bonds (meaning corporate bonds as prescribed in Article 2, paragraph (1), item (ix) of the Income Tax Act which fall under the rights prescribed in Article 29-2, paragraph (1), item (viii) of the Financial Instruments and Exchange Act; hereinafter the same applies in this item, item (ii) of the following paragraph, and paragraph (3), item (ii)) which are held as proprietary property of a financial institution by a specified management method (meaning a method that satisfies the requirements specified by Cabinet Order, such as imposing restrictions on the transfer of corporate bonds; hereinafter the same applies in this item, item (ii) of the following paragraph, and paragraph (3), item (ii)), or which have been placed in custody by a specified management method with a financial instruments business operator as prescribed in Article 2, paragraph (9) of that Act (limited to a person engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act; referred to in item (ii) of the following paragraph and paragraph (3), item (ii) as a "financial instruments business operator") or with a registered financial institution as prescribed in Article 2, paragraph (11) of that Act (referred to in item (ii) of the following paragraph and paragraph (3), item (ii) as a "registered financial institution") (excluding the interest on corporate bonds so placed in custody of a financial institution prescribed in the preceding item which is specified by Cabinet Order);
特定管理方法（社債（所得税法第二条第一項第九号に規定する社債であつて、金融商品取引法第二十九条の二第一項第八号に規定する権利に該当するものをいう。以下この号、次項第二号及び第三項第二号において同じ。）の譲渡についての制限を付すことその他の政令で定める要件を満たす方法をいう。以下この号、次項第二号及び第三項第二号において同じ。）により金融機関の固有財産として保管され、又は同法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。次項第二号及び第三項第二号において「金融商品取引業者」という。）若しくは同法第二条第十一項に規定する登録金融機関（次項第二号及び第三項第二号において「登録金融機関」という。）に特定管理方法による保管の委託がされた社債の利子（前号に規定する金融機関の当該保管の委託がされた社債の利子で政令で定めるものを除く。）
interest on deposits or savings at a financial institution (excluding the interest specified by Cabinet Order); and
金融機関に対する預貯金の利子（政令で定めるものを除く。）
distribution of proceeds from a jointly managed trust or specific form of bond-based investment trust under public offering, with a financial institution as both a settlor and a beneficiary, which accrued within the period of the entrustment (for distribution of proceeds from a loan trust, within the period during which its beneficiary certificate (including rights to be indicated thereon) continued to be registered or was entered or recorded in a transfer account book);
金融機関を委託者とし、かつ、当該金融機関を受益者とする合同運用信託又は特定公募公社債等運用投資信託の収益の分配でその委託した期間（貸付信託の収益の分配については、その受益証券（当該受益証券に表示されるべき権利を含む。）が引き続き記名式であつた、又は振替口座簿に記載若しくは記録がされていた期間）内に生じたもの
dividends of surplus on bond-type beneficial interests which are entered or recorded in a transfer account book (excluding the dividends of surplus on entered or recorded bond-type beneficial interests of a financial institution prescribed in item (i) which are specified by Cabinet Order).
The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act do not apply to the following interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests which are received by a financial instruments business operator, a financial instruments clearing organization, or a securities finance company specified by Cabinet Order (referred to in item (ii) and the following paragraph as a "financial instruments business operator, etc."):
金融商品取引業者、金融商品取引清算機関又は証券金融会社で政令で定めるもの（第二号及び次項において「金融商品取引業者等」という。）が支払を受ける公社債の利子又は社債的受益権の剰余金の配当で次に掲げるものについては、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定は、適用しない。
interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests listed in item (i) or item (v) of the preceding paragraph;
interest on corporate bonds which are held as proprietary property of a financial instruments business operator, etc. by a specified management method, or which have been placed in custody by a specified management method with another financial instruments business operator or with a registered financial institution.
The provisions of Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests which are received by a domestic corporation (excluding a financial institution, financial instruments business operator, etc., and any other corporation specified by Cabinet Order and limited to a domestic corporation which is specified by Cabinet Order as a principal trader of public and corporate bonds and bond-type beneficial interests) and which are listed in the following items and specified by Cabinet Order:
interest on public and corporate bonds or dividends of surplus on bond-type beneficial interests listed in paragraph (1), item (i) or item (v);
interest on corporate bonds which have been placed in custody by a specified management method with a financial instruments business operator or with a registered financial institution.
Where a financial institution receives payment of distribution of proceeds prescribed in paragraph (1), item (iv), it must submit a detailed statement that separates the portion of the distribution of proceeds which is subject to the provisions of the paragraph and the other portion, to the competent district director with jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act for the income tax on the distribution of proceeds (or, where a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the place for tax payment so designated), via the person in charge of handling payment, as specified by Order of the Ministry of Finance.
A financial institution referred to in the preceding paragraph may, in lieu of submitting the written statement pursuant to the provisions of that paragraph, provide the person in charge of handling payment referred to in that paragraph with the matters to be stated in the written statement by electronic or magnetic means prescribed in Article 3-3, paragraph (8). In this case, the financial institution is deemed to have submitted the written statement to the person in charge of handling payment.
Necessary matters concerning the period of the entrustment, the period of registration, or the period during which the relevant information was entered or recorded, as prescribed in paragraph (1), item (iv), and the calculation of the amount of the portion that has accrued within these periods are specified by Order of the Ministry of Finance.
第一項第四号に規定する委託した期間又は記名式であつた期間若しくは記載若しくは記録がされていた期間及びこれらの期間内に生じた部分の金額の計算に関し必要な事項は、財務省令で定める。
第八条の二（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等）
With regard to dividends of surplus which a resident or a nonresident who has a permanent establishment is to receive in Japan on or after January 1, 2016, and which pertain to distributions of proceeds from the following beneficial rights (hereinafter referred to in this Article as "dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc."), notwithstanding the provisions of Article 22, Article 89, and Article 165 of the Income Tax Act, income tax is imposed by applying a tax rate of 15 percent to the amount to be received, separately from other income:
beneficial rights in a bond-based investment trust (excluding one for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph)) (excluding those falling under the shares, etc. listed in Article 37-11, paragraph (2), item (i));
公社債等運用投資信託（その設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものを除く。）の受益権（第三十七条の十一第二項第一号に掲げる株式等に該当するものを除く。）
bond-type beneficial interests in a special purpose trust (excluding one for which the public offering of bond-type beneficial interests held at the time of conclusion of its trust contract by the original entrustor prescribed in Article 224 of the Act on the Securitization of Assets (referred to in Article 8-4, paragraph (1), item (v), Article 8-5, paragraph (1), item (vi), Article 9-3, item (v), Article 9-3-2, paragraph (1), item (v), and Article 37-11, paragraph (2), item (iv) as the "original entrustor") was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph)) (excluding those falling under the shares, etc. listed in Article 37-11, paragraph (2), item (i)).
特定目的信託（その信託契約の締結時において資産の流動化に関する法律第二百二十四条に規定する原委託者（第八条の四第一項第五号、第八条の五第一項第六号、第九条の三第五号、第九条の三の二第一項第五号及び第三十七条の十一第二項第四号において「原委託者」という。）が有する社債的受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものを除く。）の社債的受益権（第三十七条の十一第二項第一号に掲げる株式等に該当するものを除く。）
The provisions of the preceding paragraph do not apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. which are received by a nonresident who has a permanent establishment and which do not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act.
前項の規定は、恒久的施設を有する非居住者が支払を受ける私募公社債等運用投資信託等の収益の分配に係る配当等で、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しないものについては、適用しない。
With regard to the application of the provisions of Article 170, Article 175, or Article 179 of the Income Tax Act to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. which a nonresident, a domestic corporation, or a foreign corporation is to receive on or after January 1, 2016 (for those to be received by a nonresident who has a permanent establishment, limited to those that do not fall under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of that Act), the tax rate of 20 percent prescribed in those provisions is to be a tax rate of 15 percent.
非居住者、内国法人又は外国法人が平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等（恒久的施設を有する非居住者が支払を受けるべきものにあつては、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しないものに限る。）に対する同法第百七十条、第百七十五条又は第百七十九条の規定の適用については、これらの規定に規定する百分の二十の税率は、百分の十五の税率とする。
With regard to the application of the provisions of Article 182 or Article 213 of the Income Tax Act to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. to be received on or after January 1, 2016, the tax rate of 20 percent prescribed in those provisions is to be a tax rate of 15 percent.
平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等に対する所得税法第百八十二条又は第二百十三条の規定の適用については、これらの規定に規定する百分の二十の税率は、百分の十五の税率とする。
With regard to the application of the provisions of Article 9-6-3 and Article 9-6-4 to a resident or a nonresident who has a permanent establishment who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc., the phrase "of a dividend of surplus" in Article 9-6-3, paragraph (3) and Article 9-6-4, paragraph (3) is deemed to be replaced with "of a dividend of surplus (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) to which the provisions of that paragraph have been applied; the same applies hereinafter in this paragraph)".
私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は恒久的施設を有する非居住者に対する第九条の六の三及び第九条の六の四の規定の適用については、第九条の六の三第三項及び第九条の六の四第三項中「剰余金の配当の」とあるのは、「剰余金の配当（第八条の二第一項の規定の適用を受けた同項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等を除く。以下この項において同じ。）の」とする。
The provisions of Article 224, Article 225, paragraph (1), and Article 228, paragraph (1) of the Income Tax Act, insofar as they pertain to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc., do not apply to a resident or a nonresident who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. to be received on or after January 1, 2016 and the person who makes that payment, or to a resident or a nonresident who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. from a person who receives payment of dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. as a nominee for another person in connection with the person's business, and the person who receives payment of the dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. as the nominee.
平成二十八年一月一日以後に支払を受けるべき私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は非居住者及びその支払をする者並びに業務に関連して他人のために名義人として私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける者から当該私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける居住者又は非居住者及び当該名義人として当該私募公社債等運用投資信託等の収益の分配に係る配当等の支払を受ける者については、所得税法第二百二十四条、第二百二十五条第一項及び第二百二十八条第一項のうち当該私募公社債等運用投資信託等の収益の分配に係る配当等に係る部分の規定は、適用しない。
第八条の三（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）
Where a resident receives delivery of dividends of surplus pertaining to distributions of proceeds from the beneficial rights listed in the items of paragraph (1) of the preceding Article issued outside Japan which the resident is to receive on or after January 1, 2016 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign privately placed bond-based investment trusts, etc.") through a person in charge of handling payment in Japan that is specified by Cabinet Order (hereinafter referred to in this Article as the "person in charge of handling payment"), notwithstanding the provisions of Article 22 and Article 89 of the Income Tax Act, income tax is imposed on the dividends and similar income on foreign privately placed bond-based investment trusts, etc. to be received by applying a tax rate of 15 percent to the amount to be received, separately from other income.
Where a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; hereinafter the same applies in this Article) receives delivery, through a person in charge of handling payment in Japan, of dividends and similar income prescribed in Article 24, paragraph (1) of that Act pertaining to distributions of proceeds from, or dividends of surplus on, beneficial interests in an investment trust (excluding a bond investment trust and a bond-based investment trust under public offering) or a specified trust that issues beneficiary certificates, or bond-type beneficial interests, issued outside Japan which it is to receive on or after January 1, 2016 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign investment trusts, etc."), the domestic corporation is to be liable to pay income tax on the dividends and similar income on foreign investment trusts, etc. to be received, and income tax is imposed on the amount to be received by applying the tax rate specified in each of the following items according to the category of dividends and similar income on foreign investment trusts, etc. listed in those items:
内国法人（所得税法別表第一に掲げる内国法人を除く。以下この条において同じ。）は、平成二十八年一月一日以後に支払を受けるべき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社債的受益権の収益の分配又は剰余金の配当に係る同法第二十四条第一項に規定する配当等（国外において支払われるものに限る。以下この条において「国外投資信託等の配当等」という。）につき、国内における支払の取扱者を通じてその交付を受ける場合には、その支払を受けるべき国外投資信託等の配当等について所得税を納める義務があるものとし、その支払を受けるべき金額について次の各号に掲げる国外投資信託等の配当等の区分に応じ当該各号に定める税率を適用して所得税を課する。
dividends and similar income on foreign privately placed bond-based investment trusts, etc.: 15 percent;
国外私募公社債等運用投資信託等の配当等 百分の十五
dividends and similar income on foreign investment trusts, etc. other than dividends and similar income on foreign privately placed bond-based investment trusts, etc.: 20 percent.
国外私募公社債等運用投資信託等の配当等以外の国外投資信託等の配当等 百分の二十
A person in charge of handling payment in Japan of dividends and similar income on foreign investment trusts, etc. to be paid to a resident or a domestic corporation on or after January 1, 2016 must, when delivering the dividends and similar income on foreign investment trusts, etc. to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount to be delivered (where the dividends and similar income on foreign investment trusts, etc. are dividends and similar income on foreign privately placed bond-based investment trusts, etc. and there is an amount of foreign income tax prescribed in the following paragraph, the amount obtained by adding that amount) by the tax rate specified in each item of the preceding paragraph according to the category of dividends and similar income on foreign investment trusts, etc. listed in those items, and pay it to the State by the 10th day of the month following the month that includes the day of collection.
平成二十八年一月一日以後に居住者又は内国法人に対して支払われる国外投資信託等の配当等の国内における支払の取扱者は、当該居住者又は内国法人に当該国外投資信託等の配当等の交付をする際、その交付をする金額（当該国外投資信託等の配当等が国外私募公社債等運用投資信託等の配当等である場合において、次項に規定する外国所得税の額があるときは、その額を加算した金額）に前項各号に掲げる国外投資信託等の配当等の区分に応じ当該各号に定める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。
In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including the tax specified by Cabinet Order) imposed at the time of payment on dividends and similar income on foreign investment trusts, etc. which a resident or a domestic corporation is to receive, the following provisions apply:
前二項の場合において、居住者又は内国法人が支払を受けるべき国外投資信託等の配当等につきその支払の際に課される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、次に定めるところによる。
where the dividends and similar income on foreign investment trusts, etc. are dividends and similar income on foreign privately placed bond-based investment trusts, etc., the amount of the foreign income tax is to be deducted from the amount of income tax to be collected and paid pursuant to the provisions of the preceding paragraph with respect to the dividends and similar income on foreign privately placed bond-based investment trusts, etc., up to the amount of that income tax, and is deemed not to exist with regard to the application of the provisions of Article 95 of the Income Tax Act to the resident;
当該国外投資信託等の配当等が国外私募公社債等運用投資信託等の配当等である場合には、当該外国所得税の額は、前項の規定により徴収して納付すべき当該国外私募公社債等運用投資信託等の配当等に係る所得税の額を限度として当該所得税の額から控除するものとし、当該居住者に対する所得税法第九十五条の規定の適用については、ないものとする。
where the dividends and similar income on foreign investment trusts, etc. are the dividends and similar income on foreign investment trusts, etc. listed in paragraph (2), item (ii), the amount to be received prescribed in that paragraph is to be the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the dividends and similar income on foreign investment trusts, etc..
当該国外投資信託等の配当等が第二項第二号に掲げる国外投資信託等の配当等である場合には、同項に規定する支払を受けるべき金額は、当該国外投資信託等の配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
Income tax to be collected and paid pursuant to the provisions of paragraph (3) 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 thereto. In this case, where the person who is to receive the dividends and similar income on foreign investment trusts, etc. is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (2) of the Act on Special Measures Concerning Taxation (Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
第三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、国外投資信託等の配当等の支払を受けるべき者が内国法人であるときは、当該内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八条の三第二項（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等）に規定する国外投資信託等の配当等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
Where income tax is to be collected pursuant to the provisions of paragraph (3) on the dividends and similar income on foreign investment trusts, etc. listed in paragraph (2), item (ii), the provisions of Article 8-5 apply to a resident who has the dividends and similar income on foreign investment trusts, etc., as provided in item (i) where the dividends and similar income on foreign investment trusts, etc. are received from a domestic corporation, and as provided in that item and item (ii) where the dividends and similar income on foreign investment trusts, etc. are received from a person other than a domestic corporation:
the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on foreign investment trusts, etc. is deemed to be the amount to be received prescribed in Article 8-5, paragraph (1), item (i) or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article;
当該国外投資信託等の配当等の国内における支払の取扱者から交付を受けるべき金額については、当該金額を第八条の五第一項第一号に規定する支払を受けるべき金額又は同条第四項に規定する支払を受けるべき配当等の額とみなす。
the dividends and similar income on foreign investment trusts, etc. are deemed to be received from a domestic corporation.
当該国外投資信託等の配当等については、これを内国法人から支払を受けるものとみなす。
Beyond what is provided for in the preceding two paragraphs, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on foreign investment trusts, etc. and other necessary matters concerning the application of the provisions of paragraphs (1) through (4) are specified by Cabinet Order.
前二項に定めるもののほか、国外投資信託等の配当等に係る所得税法第二百二十四条及び第二百二十五条の規定の特例その他第一項から第四項までの規定の適用に関し必要な事項は、政令で定める。
Article 8-4Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.
第八条の四（上場株式等に係る配当所得等の課税の特例）
Where a resident or a nonresident who has a permanent establishment has interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding general interest and similar income prescribed in Article 3, paragraph (1), interest and similar income on foreign general public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1), and others specified by Cabinet Order; hereinafter referred to in this paragraph and paragraph (5) as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1), dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of the preceding Article, and others specified by Cabinet Order; hereinafter referred to in this paragraph, paragraph (4), and paragraph (5) as "dividends and similar income") which the person is to receive on or after January 1, 2016 and which are listed in the following items (hereinafter referred to in this paragraph, the following paragraph, and paragraph (4) as "dividends and similar income on listed shares, etc."), notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, income tax is imposed on the interest income and dividend income pertaining to the dividends and similar income on listed shares, etc., separately from other income, on the amount calculated, as specified by Cabinet Order, as the amount of interest income and the amount of dividend income pertaining to the dividends and similar income on listed shares, etc. for that year (hereinafter referred to in this paragraph as the "amount of dividend income, etc. on listed shares, etc."), in an amount equivalent to 15 percent of the taxable amount of dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (3), item (iii) apply, the amount after that application)). In this case, the provisions of Article 92, paragraph (1) of that Act do not apply to the dividend income pertaining to the dividends and similar income on listed shares, etc..
居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に支払を受けるべき所得税法第二十三条第一項に規定する利子等（第三条第一項に規定する一般利子等、第三条の三第一項に規定する国外一般公社債等の利子等その他政令で定めるものを除く。以下この項及び第五項において「利子等」という。）又は同法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等、前条第一項に規定する国外私募公社債等運用投資信託等の配当等その他政令で定めるものを除く。以下この項、第四項及び第五項において「配当等」という。）で次に掲げるもの（以下この項、次項及び第四項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、同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、その年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、当該上場株式等の配当等に係る配当所得については、同法第九十二条第一項の規定は、適用しない。
interest and similar income or dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than dividends and similar income received from a domestic corporation by a person who holds, as of the record date for the payment of the dividends and similar income paid by the domestic corporation (where the dividends and similar income pertain to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of the Income Tax Act, the date specified by Cabinet Order; hereinafter the same applies in this item and paragraph (9)), shares (including investment units; hereinafter the same applies in this Chapter) or capital contributions that account for 3 percent or more of the total number or the total amount of the issued shares (for an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; the same applies in item (iii), Article 9-3, item (iii), and Article 9-3-2, paragraph (3), item (iii)), the issued investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph, paragraph (1), item (iv) of the following Article, Article 9-3, item (iii), and Article 9-3-2, paragraph (1), item (iii) and paragraph (3), item (iii)); hereinafter the same applies in this item, paragraph (9), and Article 9-3, item (i)) of or capital contributions to the domestic corporation (including a person who receives the dividends and similar income and who, together with a corporation that would fall under a family company as prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder serving as the basis for the determination as of the record date for the payment of the dividends and similar income, holds shares or capital contributions that account for 3 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation);
第三十七条の十一第二項第一号に掲げる株式等の利子等又は配当等で、内国法人から支払がされる当該配当等の支払に係る基準日（当該配当等が所得税法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等である場合には、政令で定める日。以下この号及び第九項において同じ。）においてその内国法人の発行済株式（投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。第三号、第九条の三第三号及び第九条の三の二第三項第三号において同じ。）にあつては、発行済みの投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。以下この項、次条第一項第四号、第九条の三第三号並びに第九条の三の二第一項第三号及び第三項第三号において同じ。）。以下この号及び第九項並びに第九条の三第一号において同じ。）又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式（投資口を含む。以下この章において同じ。）又は出資を有する者（当該配当等の支払を受ける者で当該配当等の支払に係る基準日においてその者を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人と合算して当該内国法人の発行済株式又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有することとなるものを含む。）が当該内国法人から支払を受ける配当等以外のもの
distributions of proceeds from an investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust);
投資信託でその設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託を除く。）の収益の分配
dividends and similar income on investment units of a specified investment corporation (meaning an investment corporation whose articles of incorporation provide that it will refund investment units at the request of its unitholders as prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations, and for which the public offering of securities as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act with respect to its investment units at its incorporation was conducted through a solicitation of offers to acquire as prescribed in that paragraph which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph);
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract as prescribed in Article 3, item (i) of the Trust Act (Act No. 108 of 2006) (referred to in paragraph (1), item (v) of the following Article, Article 9-3, item (iv), Article 9-3-2, paragraph (1), item (iv), and Article 37-11, paragraph (2), item (iii)-2 as a "trust contract") was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph));
特定受益証券発行信託（その信託法（平成十八年法律第百八号）第三条第一号に規定する信託契約（次条第一項第五号、第九条の三第四号、第九条の三の二第一項第四号及び第三十七条の十一第二項第三号の二において「信託契約」という。）の締結時において委託者が取得する受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものに限る。）の収益の分配
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i).
第三条第一項第一号に規定する特定公社債の利子
Of the provisions of the preceding paragraph, the part pertaining to dividend income from dividends and similar income on listed shares, etc. listed in items (i) through (iii) of that paragraph (for distributions of proceeds listed in item (ii) of that paragraph, limited to those pertaining to a securities investment trust other than a bond investment trust; hereinafter referred to in this paragraph as "dividends and similar income on specified listed shares, etc.") applies only where a resident or a nonresident who has a permanent establishment has filed a final return stating that the person seeks the application of the provisions of the preceding paragraph to dividend income from dividends and similar income on specified listed shares, etc. which the person is to receive during that year; and where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to dividend income from dividends and similar income on specified listed shares, etc. which a resident or a nonresident who has a permanent establishment is to receive during that year, the provisions of that paragraph do not apply to dividend income from other dividends and similar income on specified listed shares, etc. which the person is to receive during the same year.
前項の規定のうち、上場株式等の配当等で同項第一号から第三号までに掲げるもの（同項第二号に掲げる収益の分配にあつては、公社債投資信託以外の証券投資信託に係るものに限る。以下この項において「特定上場株式等の配当等」という。）に係る配当所得に係る部分は、居住者又は恒久的施設を有する非居住者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得につき前項の規定の適用を受けようとする旨の記載のある確定申告書を提出した場合に限り適用するものとし、居住者又は恒久的施設を有する非居住者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、その者がその同一の年中に支払を受けるべき他の特定上場株式等の配当等に係る配当所得については、同項の規定は、適用しない。
Where the provisions of paragraph (1) apply, the provisions of the Income Tax Act and other laws and regulations concerning income tax apply as follows:
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income, and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) (hereinafter referred to as the "amount of dividend income, etc. on listed shares, etc.")";
所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）に規定する上場株式等に係る配当所得等の金額（以下「上場株式等に係る配当所得等の金額」という。）」とする。
with regard to the application of the provisions of Article 69 of the Income Tax Act, the phrase "amount of each type of income" in paragraph (1) of that Article is deemed to be replaced with "amount of each type of income (excluding the amount of dividend income, etc. on listed shares, etc.)";
with regard to the application of the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, the amount of dividend income, etc. on listed shares, etc.";
所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、上場株式等に係る配当所得等の金額」とする。
with regard to the application of the provisions of Article 92, Article 93, Article 95, Article 165-5-3, and Article 165-6 of the Income Tax Act: in Article 92, paragraph (1) of that Act, the phrase "excluding those)" is deemed to be replaced with "excluding those) and dividend income pertaining to dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) (limited to that for which the application of the provisions of that paragraph is sought)", the phrase "the preceding Section (Tax Rates)" is deemed to be replaced with "the preceding Section (Tax Rates) and that paragraph", and the phrase "taxable gross income" is deemed to be replaced with "the sum of taxable gross income and the taxable amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "amount of income tax on taxable gross income" is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 93, paragraph (1) of that Act, the phrase "receives payment of distribution of proceeds" is deemed to be replaced with "receives payment of distribution of proceeds or dividends and similar income of a specified corporation (meaning a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company prescribed in that paragraph, dividends and similar income prescribed in Article 9-6-2, paragraph (1) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) on investment units prescribed in paragraph (3) of that Article of an investment corporation prescribed in paragraph (1) of that Article, a dividend of surplus on beneficial interests in a special purpose trust, or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts); the same applies hereinafter), or receives delivery of dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (hereinafter referred to as "dividends and similar income on specified listed shares, etc.") (limited to cases where the provisions of Article 8-4, paragraph (1) of that Act (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) apply to the distribution of proceeds, the dividends and similar income of a specified corporation, or the dividends and similar income on specified listed shares, etc.)", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", the phrase "amount (" is deemed to be replaced with "amount, the amount equivalent to the foreign tax for adjustment of a specified corporation pertaining to the dividends and similar income of a specified corporation (meaning the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (3) of that Act, the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (3) of that Act, the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (3) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts), and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (3) of that Act; the same applies hereinafter), and the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of that Act which has been deducted pursuant to the provisions of that paragraph with respect to the dividends and similar income on specified listed shares, etc. (", and the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act"; in Article 95, paragraph (1) of that Act, the phrase "of the amount of income tax for that year" is deemed to be replaced with "of the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.)", and the phrase "from the amount of income tax for that year" is deemed to be replaced with "from the amount of income tax for that year and the amount of income tax under the provisions of that paragraph"; in Article 95, paragraphs (2) and (3) of the Income Tax Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 165-5-3, paragraph (1) of that Act, the phrase "receives payment (limited to cases where it receives payment of that which falls under income attributable to a permanent establishment" is deemed to be replaced with "receives payment, or receives payment of dividends and similar income of a specified corporation or delivery of dividends and similar income on specified listed shares, etc. (limited to cases where it receives payment or delivery of that which falls under income attributable to a permanent establishment and where the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) apply to the distribution of proceeds, the dividends and similar income of a specified corporation, or the dividends and similar income on specified listed shares, etc.", the phrase "in that paragraph" is deemed to be replaced with "in Article 176, paragraph (3)", the phrase "amount (" is deemed to be replaced with "amount, the amount equivalent to the foreign tax for adjustment of a specified corporation pertaining to the dividends and similar income of a specified corporation, and the specified amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on specified listed shares, etc. (", and the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act", and in Article 165-5-3, paragraph (3) of the Income Tax Act, the phrase "amount of income tax," is deemed to be replaced with "amount of income tax, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1)," and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph"; and in Article 165-6, paragraph (1) of that Act, the phrase "of the amount of income tax for that year" is deemed to be replaced with "of the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.)", and the phrase "from the amount of income tax for that year" is deemed to be replaced with "from the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act", in Article 165-6, paragraphs (2) and (3) of the Income Tax Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation", and in paragraph (8) of that Article, the phrase "amount of income tax," is deemed to be replaced with "amount of income tax, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1)," and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph";
所得税法第九十二条、第九十三条、第九十五条、第百六十五条の五の三及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「ものを除く。）」とあるのは「ものを除く。）及び租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）に規定する上場株式等の配当等に係る配当所得（同項の規定の適用を受けようとするものに限る。）」と、「前節（税率）」とあるのは「前節（税率）及び同項」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第八条の四第一項に規定する上場株式等に係る課税配当所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第八条の四第一項の規定による所得税の額」と、同法第九十三条第一項中「収益の分配の支払を受ける場合」とあるのは「収益の分配若しくは特定法人の配当等（租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社の同項に規定する利益の配当、同法第九条の六の二第一項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人の同条第三項に規定する投資口の同条第一項に規定する配当等、特定目的信託の受益権の剰余金の配当又は同法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当をいう。以下同じ。）の支払又は同法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等（以下「特定上場株式等の配当等」という。）の交付を受ける場合（当該収益の分配、当該特定法人の配当等又は当該特定上場株式等の配当等について同法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定の適用を受ける場合に限る。）」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額、当該特定法人の配当等に係る特定法人調整外国税相当額（同法第九条の六第三項に規定する特定目的会社分配時調整外国税相当額、同法第九条の六の二第三項に規定する投資法人分配時調整外国税相当額、同法第九条の六の三第三項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額及び同法第九条の六の四第三項に規定する特定投資信託分配時調整外国税相当額をいう。以下同じ。）及び当該特定上場株式等の配当等に係る同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「特定調整外国税相当額」という。）（」と、「その年分の所得税の額」とあるのは「その年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同法第九十五条第一項中「その年分の所得税の額の」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定による所得税の額の」と、「をその年分の所得税の額」とあるのは「をその年分の所得税の額及び同項の規定による所得税の額」と、同条第二項及び第三項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項の規定による所得税の額」と、同法第百六十五条の五の三第一項中「の支払を受ける場合（恒久的施設帰属所得に該当するものの支払」とあるのは「若しくは特定法人の配当等の支払又は特定上場株式等の配当等の交付を受ける場合（恒久的施設帰属所得に該当するものの支払又は交付を受ける場合であり、かつ、当該収益の分配、当該特定法人の配当等又は当該特定上場株式等の配当等について租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定の適用」と、「同項に」とあるのは「第百七十六条第三項に」と、「金額（」とあるのは「金額、当該特定法人の配当等に係る特定法人調整外国税相当額及び当該特定上場株式等の配当等に係る特定調整外国税相当額（」と、「その年分の所得税の額」とあるのは「その年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同条第三項中「所得税の額、」とあるのは「所得税の額、租税特別措置法第八条の四第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」と、同法第百六十五条の六第一項中「その年分の所得税の額の」とあるのは「その年分の所得税の額並びに租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定による所得税の額の」と、「をその年分の所得税の額」とあるのは「をその年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同条第二項及び第三項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項の規定による所得税の額」と、同条第八項中「所得税の額、」とあるのは「所得税の額、租税特別措置法第八条の四第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」とする。
beyond what is provided for in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax where the provisions of paragraph (1) apply are specified by Cabinet Order.
A person who pays in Japan, to a resident or a nonresident who has a permanent establishment, dividends and similar income on listed shares, etc. (excluding distributions of proceeds from an open-end securities investment trust as prescribed in Article 2, paragraph (1), item (xiv) of the Income Tax Act and dividends and similar income pertaining to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of that Act; hereinafter referred to in this paragraph as "listed share dividends, etc.") (including a person specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this paragraph and the following paragraph as a "quasi-payer")) must, as specified by Order of the Ministry of Finance, deliver a written notice concerning the payment of the listed share dividends, etc. to the person receiving the payment within one month (or within 45 days, where a quasi-payer delivers it) from the date on which the payment was finalized (for a written notice concerning interest on bearer public and corporate bonds, a dividend of surplus on bearer shares, etc. prescribed in Article 225, paragraph (1) of that Act, or distributions of proceeds pertaining to bearer beneficiary certificates of an investment trust or a specified trust that issues beneficiary certificates, the date on which the payment was made).
居住者又は恒久的施設を有する非居住者に対して国内において上場株式等の配当等（所得税法第二条第一項第十四号に規定するオープン型の証券投資信託の収益の分配及び同法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等を除く。以下この項において「上場株式配当等」という。）の支払をする者（これに準ずる者として政令で定めるもの（以下この項及び次項において「準支払者」という。）を含む。）は、財務省令で定めるところにより、上場株式配当等の支払に関する通知書を、その支払の確定した日（無記名の公社債の利子、同法第二百二十五条第一項に規定する無記名株式等の剰余金の配当又は無記名の投資信託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係る通知書については、その支払をした日）から一月以内（準支払者が交付する場合には、四十五日以内）に、その支払を受ける者に交付しなければならない。
Where a person who pays listed share dividends, etc. prescribed in the preceding paragraph or a person listed in Article 225, paragraph (2), item (i) of the Income Tax Act (referred to in the following paragraph and paragraph (7) as a "payer of dividends and similar income") prepares, as specified by Order of the Ministry of Finance, the written notice prescribed in those provisions based on the total amount of interest and similar income and dividends and similar income paid to the same person during the year, the payer must, notwithstanding those provisions, deliver the written notice to the person receiving the payment by January 31 (or by February 15 of that year, where a quasi-payer delivers it) of the year following the year that includes the date on which the payment was finalized as prescribed in those provisions.
A payer of dividends and similar income may, in lieu of delivering the written notice pursuant to the provisions of the preceding two paragraphs, provide the matters to be stated in the written notice by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance), with the consent of the person receiving the payment, as specified by Cabinet Order; provided, however, that where requested by the person receiving the payment, the payer must deliver the written notice to that person.
In the case referred to in the main clause of the preceding paragraph, the payer of dividends and similar income referred to in that paragraph is deemed to have delivered the written notice referred to in paragraph (4) or paragraph (5).
Beyond what is provided for in paragraph (2), paragraph (3), and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1), paragraph (4), and paragraph (5) are specified by Cabinet Order.
A domestic corporation that is to pay the dividends and similar income referred to in paragraph (1), item (i) must, within one month from the date on which the payment of the dividends and similar income was finalized, prepare a report stating the name, individual number, and other matters specified by Order of the Ministry of Finance of each resident or nonresident who has a permanent establishment who holds, as of the record date for the payment of the dividends and similar income, shares or capital contributions that account for 1 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation, and submit it to the competent district director with jurisdiction over the location of the head office or principal office of the domestic corporation.
When it is necessary for an investigation concerning the submission of the report referred to in the preceding paragraph, the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit the report, inspect that person's books and documents concerning the payment of the dividends and similar income referred to in that paragraph (including, where electromagnetic records (meaning records created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers) have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this Chapter) and other articles, or request the presentation or submission of those articles (including copies thereof).
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (9), the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation.
国税庁、国税局又は税務署の当該職員は、第九項の報告書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (10), must carry an identification card and present it to the person concerned when requested.
国税庁、国税局又は税務署の当該職員は、第十項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
The authority of the official under the provisions of paragraph (10) and paragraph (11) must not be construed as being granted for the purpose of a criminal investigation.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (11) are specified by Cabinet Order.
Article 8-5Dividend Income, etc. for Which No Final Return Is Required
第八条の五（確定申告を要しない配当所得等）
A resident or a nonresident who has a permanent establishment who has interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding general interest and similar income prescribed in Article 3, paragraph (1) and others specified by Cabinet Order; hereinafter referred to in this Article as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (excluding distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) and others specified by Cabinet Order; hereinafter referred to in this Article as "dividends and similar income") which are to be received on or after January 1, 2016 and which are listed in the following items may, with respect to income tax for each year from that year onward, apply the provisions of Article 93, paragraph (1), Articles 120 through 127 (including as applied mutatis mutandis pursuant to Article 166 of that Act), and Article 165-5-3, paragraph (1) of that Act, and the provisions of Article 123, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) as applied mutatis mutandis pursuant to Article 37-12-2, paragraph (9) (including as applied mutatis mutandis pursuant to Article 37-13-3, paragraph (10)), by excluding the amount of interest income pertaining to the interest and similar income or the amount of dividend income pertaining to the dividends and similar income in calculating the amount of gross income, the amount of dividend tax credit, or the amount of net losses prescribed in Article 120, Article 123, or Article 127 of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the amount of income other than employment income and retirement income prescribed in Article 121, paragraph (1) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the amount of income other than miscellaneous income from public pensions, etc. prescribed in Article 121, paragraph (3) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), or the amount of dividend income, etc. on listed shares, etc. prescribed in paragraph (1) of the preceding Article, and by excluding the amount equivalent to the foreign tax adjusted at distribution pertaining to the interest and similar income or dividends and similar income in calculating the amount equivalent to the foreign tax adjusted at distribution prescribed in Article 93, paragraph (1) or Article 165-5-3, paragraph (1) of that Act (hereinafter referred to in this paragraph and the following paragraph as the "amount equivalent to the foreign tax adjusted at distribution"):
平成二十八年一月一日以後に支払を受けるべき所得税法第二十三条第一項に規定する利子等（第三条第一項に規定する一般利子等その他の政令で定めるものを除く。以下この条において「利子等」という。）又は同法第二十四条第一項に規定する配当等（第八条の二第一項各号に掲げる受益権の収益の分配その他の政令で定めるものを除く。以下この条において「配当等」という。）で次に掲げるものを有する居住者又は恒久的施設を有する非居住者は、同年以後の各年分の所得税については、同法第百二十条、第百二十三条若しくは第百二十七条（これらの規定を同法第百六十六条において準用する場合を含む。）に規定する総所得金額、配当控除の額若しくは純損失の金額若しくは同法第百二十一条第一項（同法第百六十六条において準用する場合を含む。）に規定する給与所得及び退職所得以外の所得金額若しくは同法第百二十一条第三項（同法第百六十六条において準用する場合を含む。）に規定する公的年金等に係る雑所得以外の所得金額又は前条第一項に規定する上場株式等に係る配当所得等の金額の計算上当該利子等に係る利子所得の金額又は配当等に係る配当所得の金額を除外し、かつ、同法第九十三条第一項又は第百六十五条の五の三第一項に規定する分配時調整外国税相当額（以下この項及び次項において「分配時調整外国税相当額」という。）の計算上当該利子等又は配当等に係る分配時調整外国税相当額を除外したところにより、同法第九十三条第一項、第百二十条から第百二十七条まで（これらの規定を同法第百六十六条において準用する場合を含む。）及び第百六十五条の五の三第一項の規定並びに第三十七条の十二の二第九項（第三十七条の十三の三第十項において準用する場合を含む。）において準用する同法第百二十三条第一項（同法第百六十六条において準用する場合を含む。）の規定を適用することができる。
dividends and similar income received from a domestic corporation (excluding those listed in the following item through item (vi)), where the amount to be received from the domestic corporation in a single payment is the amount calculated by multiplying 100,000 yen by the number of months in the dividend calculation period (meaning the period from the day following the record date for the payment of the dividends and similar income paid by the domestic corporation immediately before those dividends and similar income, to the record date for the payment of those dividends and similar income paid by the domestic corporation) and dividing the product by 12, or less;
interest and similar income or dividends and similar income listed in paragraph (1), item (i) of the preceding Article which are received from the State, a local government, or any other domestic corporation (referred to in item (vii) as a "domestic corporation, etc.");
distributions of proceeds from an investment trust received from a domestic corporation, for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in paragraph (1), item (ii) of the preceding Article (excluding a specified stock investment trust);
dividends and similar income on investment units received from a specified investment corporation (meaning a specified investment corporation as prescribed in paragraph (1), item (iii) of the preceding Article);
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in paragraph (1), item (iv) of the preceding Article);
dividends of surplus on bond-type beneficial interests in a special purpose trust received from a domestic corporation (limited to a special purpose trust for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
内国法人から支払を受ける特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i) which is received from a domestic corporation, etc.
Where a determination under the provisions of Article 25 of the Act on General Rules for National Taxes (including a reassessment under the provisions of Article 24 or Article 26 of that Act pertaining to the determination) is made with respect to income tax for each year from 2016 onward of a resident or a nonresident prescribed in the preceding paragraph, with regard to the application of those provisions, the amount of interest income falling under the provisions of that paragraph, the amount of dividend income falling under the provisions of that paragraph and the amount of dividend tax credit pertaining thereto, and the amount equivalent to the foreign tax adjusted at distribution falling under the provisions of that paragraph are not to be included in the tax base, etc. or the amount of tax, etc. prescribed in those Articles.
前項に規定する居住者又は非居住者の平成二十八年以後の各年分の所得税について国税通則法第二十五条の規定による決定（当該決定に係る同法第二十四条又は第二十六条の規定による更正を含む。）をする場合におけるこれらの規定の適用については、同項の規定に該当する利子所得の金額、同項の規定に該当する配当所得の金額及びこれに係る配当控除の額並びに同項の規定に該当する分配時調整外国税相当額は、これらの条に規定する課税標準等及び税額等には含まれないものとする。
The number of months referred to in paragraph (1), item (i) is calculated in accordance with the calendar; where it exceeds 12 months, it is to be 12 months, and where it includes a fraction of less than one month, the fraction is to be counted as one month.
第一項第一号の月数は、暦に従つて計算し、十二月を超えるときは十二月とし、一月に満たない端数を生じたときはこれを一月とする。
The provisions of paragraph (1) may be applied to the interest and similar income or dividends and similar income listed in the items of that paragraph held by a resident or a nonresident who has a permanent establishment referred to in that paragraph, separately for each amount of interest and similar income or each amount of dividends and similar income to be received in a single payment.
Special provisions of Article 224, Article 225, and Article 228 of the Income Tax Act pertaining to the interest and similar income or dividends and similar income listed in the items of paragraph (1) that are specified by Cabinet Order are specified by Cabinet Order.
Where an individual's amount of gross income for each year includes dividend income pertaining to the following dividends and similar income (meaning dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), the provisions of Article 92, paragraph (1) of that Act do not apply to that dividend income:
個人の各年分の総所得金額のうちに次に掲げる配当等（所得税法第二十四条第一項に規定する配当等をいう。以下この条において同じ。）に係る配当所得がある場合には、当該配当所得については、同法第九十二条第一項の規定は、適用しない。
dividends and similar income pertaining to distributions of proceeds from the beneficial rights listed in the items of Article 8-2, paragraph (1) to which the provisions of that paragraph apply (excluding beneficial interests in a foreign investment trust as prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations (referred to in the following item as a "foreign investment trust"));
dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) to which the provisions of that paragraph apply (excluding those pertaining to distributions of proceeds from the beneficial rights listed in Article 8-2, paragraph (1), item (i) (limited to beneficial interests in a foreign investment trust));
第八条の三第一項の規定の適用を受ける同項に規定する国外私募公社債等運用投資信託等の配当等（第八条の二第一項第一号に掲げる受益権（外国投資信託の受益権に限る。）の収益の分配に係るものを除く。）
dividends and similar income pertaining to distributions of proceeds from a specified stock investment trust that invests its trust property in shares of foreign corporations included in a foreign stock index (meaning a stock index for shares of foreign corporations which is specified by Cabinet Order) (referred to in paragraph (3) as a "specified stock investment trust linked to a foreign stock index");
dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust (meaning a securities investment trust specified by Cabinet Order as one that invests its trust property mainly in foreign-currency assets (meaning shares, bonds, and other assets denominated in a foreign currency; hereinafter the same applies in this item) or mainly in assets other than shares (excluding investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item); the same applies in paragraph (4)) which is specified by Cabinet Order as a securities investment trust with a particularly high ratio of investment in foreign-currency assets or in assets other than shares (referred to in that paragraph as a "specified securities investment trust in foreign currency assets, etc.") (excluding those listed in the preceding three items);
dividends and similar income to be received from any of the following trusts (excluding those listed in item (i) or item (ii)):
an investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations which falls under a trust subject to corporate taxation (limited to one for which the public offering of beneficial rights at its establishment was conducted through a private placement to institutional investors (meaning a private placement to qualified institutional investors as prescribed in Article 4, paragraph (2), item (xii) of that Act which is conducted only with persons specified by Order of the Ministry of Finance as counterparties; hereinafter the same applies in this item), where the public offering was conducted mainly in Japan and was conducted with a statement in the investment trust agreement (meaning the trust agreement for an investment trust with instructions from the settlor as prescribed in Article 4, paragraph (1) of that Act or the trust agreement for an investment trust without instructions from the settlor as prescribed in Article 49, paragraph (1) of that Act) to the effect that the public offering is a private placement to institutional investors);
投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するもの（その設定に係る受益権の募集が機関投資家私募（同法第四条第二項第十二号に規定する適格機関投資家私募のうち財務省令で定める者のみを相手方として行うものをいう。以下この号において同じ。）により行われたもののうち、その募集が主として国内において行われ、かつ、投資信託約款（同法第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項に規定する委託者非指図型投資信託約款をいう。）にその募集が機関投資家私募である旨の記載がなされて行われたものに限る。）
a special purpose trust;
特定目的信託
dividends and similar income to be received from a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; the same applies in Article 9-3-2, paragraph (3), item (ii));
特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。第九条の三の二第三項第二号において同じ。）から支払を受けるべき配当等
dividends and similar income to be received from an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations.
投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人から支払を受けるべき配当等
Where the provisions of the preceding paragraph apply and there is dividend income pertaining to dividends and similar income other than the dividends and similar income listed in the items of that paragraph, with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act, the phrase "excluding those)" in that paragraph is deemed to be replaced with "excluding those) and those pertaining to the dividends and similar income listed in the items of Article 9, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit)".
前項の規定の適用がある場合において、同項各号に掲げる配当等以外の配当等に係る配当所得があるときにおける所得税法第九十二条第一項の規定の適用については、同項中「ものを除く。）」とあるのは、「ものを除く。）及び租税特別措置法第九条第一項各号（配当控除の特例）に掲げる配当等に係るもの」と読み替えるものとする。
Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a specified stock investment trust (excluding a specified stock investment trust linked to a foreign stock index), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "and distributions of monies" in item (i), (a) of that paragraph is deemed to be replaced with ", distributions of monies, and distributions of proceeds from a specified stock investment trust prescribed in Article 3-2 of the Act on Special Measures Concerning Taxation (Special Provisions on Payment Reports on Interest Income, etc.) (hereinafter referred to in this paragraph as a "specified stock investment trust")", the phrase "securities investment trust" in item (i), (b) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust", and the phrase "securities investment trust" in items (ii) and (iii) of that paragraph is deemed to be replaced with "securities investment trust other than a specified stock investment trust".
個人の各年分の総所得金額のうちに特定株式投資信託（外国株価指数連動型特定株式投資信託を除く。）の収益の分配に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号イ中「及び金銭の分配」とあるのは「、金銭の分配及び租税特別措置法第三条の二（利子所得等に係る支払調書の特例）に規定する特定株式投資信託（以下この項において「特定株式投資信託」という。）の収益の分配」と、同号ロ中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」と、同項第二号及び第三号中「証券投資信託」とあるのは「特定株式投資信託以外の証券投資信託」とする。
Where an individual's amount of gross income for each year includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust (meaning dividends and similar income pertaining to distributions of proceeds from a foreign-currency, etc. securities investment trust other than a specified securities investment trust in foreign currency assets, etc. (excluding those listed in paragraph (1), items (i) through (iii))), with regard to the application of the provisions of Article 92, paragraph (1) of the Income Tax Act to the individual, the phrase "calculated amount" in item (i), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust prescribed in Article 9, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Dividend Tax Credit) (hereinafter referred to in this paragraph as "distributions of proceeds from a general foreign-currency, etc. securities investment trust"), the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 2.5 percent and the other amount by 5 percent)", the phrase "sum" in item (ii), (b) of that paragraph is deemed to be replaced with "sum (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust: if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year is 10 million yen or less, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust, the amount equivalent to the amount obtained by deducting 10 million yen from the taxable gross income by 1.25 percent and the other amount by 2.5 percent, and, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust by 5 percent; and if the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income for that year exceeds 10 million yen, it is to be the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent, and, of the amount obtained by deducting the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount equivalent to the amount obtained by deducting the sum of 10 million yen and the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust from the taxable gross income by 2.5 percent and the other amount by 5 percent)", and the phrase "calculated amount" in item (iii), (b) of that paragraph is deemed to be replaced with "calculated amount (where the dividend income pertaining to distributions of proceeds from the securities investment trust includes dividend income pertaining to distributions of proceeds from a general foreign-currency, etc. securities investment trust, the sum of the amounts calculated by multiplying, of the amount of dividend income pertaining to distributions of proceeds from the securities investment trust, the amount of dividend income pertaining to the distributions of proceeds from a general foreign-currency, etc. securities investment trust by 1.25 percent and the other amount by 2.5 percent)".
個人の各年分の総所得金額のうちに一般外貨建等証券投資信託の収益の分配（特定外貨建等証券投資信託以外の外貨建等証券投資信託の収益の分配に係る配当等（第一項第一号から第三号までに掲げるものを除く。）をいう。）に係る配当所得がある場合には、当該個人に対する所得税法第九十二条第一項の規定の適用については、同項第一号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに租税特別措置法第九条第四項（配当控除の特例）に規定する一般外貨建等証券投資信託の収益の分配（以下この項において「一般外貨建等証券投資信託の収益の分配」という。）に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額）」と、同項第二号ロ中「合計額」とあるのは「合計額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得がある場合には、その年分の課税総所得金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円以下であるときは、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額のうち、当該課税総所得金額から千万円を控除した金額に相当する金額については百分の一・二五を、その他の金額については百分の二・五を、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額については百分の五をそれぞれ乗じて計算した金額の合計額とし、その年分の課税総所得金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額が千万円を超えるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、当該証券投資信託の収益の分配に係る配当所得の金額から当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額を控除した金額のうち、当該課税総所得金額から千万円と当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額との合計額を控除した金額に相当する金額については百分の二・五を、その他の金額については百分の五をそれぞれ乗じて計算した金額の合計額とする。）」と、同項第三号ロ中「計算した金額」とあるのは「計算した金額（当該証券投資信託の収益の分配に係る配当所得のうちに一般外貨建等証券投資信託の収益の分配に係る配当所得があるときは、当該証券投資信託の収益の分配に係る配当所得の金額のうち、当該一般外貨建等証券投資信託の収益の分配に係る配当所得の金額については百分の一・二五を、その他の金額については百分の二・五をそれぞれ乗じて計算した金額の合計額）」とする。
第九条の二（国外で発行された株式の配当所得の源泉徴収等の特例）
Where a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; the same applies in the following paragraph and paragraph (4)) receives delivery, through a person in charge of handling payment in Japan that is specified by Cabinet Order (hereinafter referred to in this Article as the "person in charge of handling payment"), of dividends and similar income prescribed in Article 24, paragraph (1) of the Income Tax Act pertaining to dividends of surplus or dividends of profits (meaning dividends of profits as prescribed in that paragraph) on shares (including preferred equity investments as prescribed in Article 2, paragraph (5) of the Act on the Securitization of Assets) issued outside Japan which it is to receive on or after April 1, 1988 (limited to those paid outside Japan; hereinafter referred to in this Article as "dividends and similar income on foreign shares"), the domestic corporation is to be liable to pay income tax on the dividends and similar income on foreign shares to be received, and income tax is imposed by applying a tax rate of 20 percent to the amount to be received.
内国法人（所得税法別表第一に掲げる内国法人を除く。次項及び第四項において同じ。）は、昭和六十三年四月一日以後に支払を受けるべき国外において発行された株式（資産の流動化に関する法律第二条第五項に規定する優先出資を含む。）の剰余金の配当又は利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。）に係る同項に規定する配当等（国外において支払われるものに限る。以下この条において「国外株式の配当等」という。）につき、国内における支払の取扱者で政令で定めるもの（以下この条において「支払の取扱者」という。）を通じてその交付を受ける場合には、その支払を受けるべき国外株式の配当等について所得税を納める義務があるものとし、その支払を受けるべき金額について百分の二十の税率を適用して所得税を課する。
A person in charge of handling payment in Japan of dividends and similar income on foreign shares to be paid to a resident or a domestic corporation on or after April 1, 1988 must, when delivering the dividends and similar income on foreign shares to the resident or domestic corporation, collect income tax in the amount calculated by multiplying the amount to be delivered by a tax rate of 20 percent, and pay it to the State by the 10th day of the month following the month that includes the day of collection.
In the cases referred to in the preceding two paragraphs, where there is an amount of foreign income tax prescribed in Article 95, paragraph (1) of the Income Tax Act (including the tax specified by Cabinet Order) collected at the time of payment of dividends and similar income on foreign shares, the amount to be received prescribed in paragraph (1) and the amount to be delivered prescribed in the preceding paragraph are to be the amount remaining after deducting an amount equivalent to the amount of the foreign income tax from the amount of the dividends and similar income on foreign shares.
前二項の場合において、国外株式の配当等の支払の際に徴収される所得税法第九十五条第一項に規定する外国所得税（政令で定めるものを含む。）の額があるときは、第一項に規定する支払を受けるべき金額及び前項に規定する交付をする金額は、当該国外株式の配当等の額から当該外国所得税の額に相当する金額を控除した後の金額とする。
Income tax to be collected and paid pursuant to the provisions of paragraph (2) 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 thereto. In this case, where the person who is to receive the dividends and similar income on foreign shares is a domestic corporation, with regard to the application of the provisions of the Corporation Tax Act to the domestic corporation, the phrase "or prize money" in Article 68, paragraph (1) of that Act is deemed to be replaced with "or prize money, or dividends and similar income on foreign shares prescribed in Article 9-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividend Income from Shares Issued Outside Japan)", and the phrase "that Act" is deemed to be replaced with "the Income Tax Act or the Act on Special Measures Concerning Taxation".
第二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、国外株式の配当等の支払を受けるべき者が内国法人であるときは、当該内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九条の二第一項（国外で発行された株式の配当所得の源泉徴収等の特例）に規定する国外株式の配当等」と、「同法」とあるのは「所得税法又は租税特別措置法」とする。
Where income tax is to be collected pursuant to the provisions of paragraph (2) on dividends and similar income on foreign shares, the provisions of Article 8-5 apply to a resident who has the dividends and similar income on foreign shares as follows:
the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on foreign shares (where the provisions of paragraph (3) apply, the amount remaining after the deduction prescribed in that paragraph) is deemed to be the amount to be received prescribed in Article 8-5, paragraph (1), item (i) or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article;
the dividends and similar income on foreign shares are deemed to be received from a domestic corporation.
当該国外株式の配当等については、これを内国法人から支払を受けるものとみなす。
Beyond what is provided for in the preceding two paragraphs, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on foreign shares and other necessary matters concerning the application of the provisions of paragraphs (1) through (3) are specified by Cabinet Order.
前二項に定めるもののほか、国外株式の配当等に係る所得税法第二百二十四条及び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。
第九条の三（上場株式等の配当等に係る源泉徴収税率等の特例）
With regard to the application of the provisions of Article 170, Article 175, Article 179, Article 182, and Article 213 of the Income Tax Act, Article 8-3, paragraphs (2) and (3), and paragraphs (1) and (2) of the preceding Article to dividends and similar income prescribed in Article 24, paragraph (1) of that Act (hereinafter referred to in this Article and the following Article as "dividends and similar income") to be received on or after January 1, 2016 which are listed in the following items, the tax rate of 20 percent prescribed in Article 170, Article 175, item (ii), Article 179, item (i), Article 182, item (ii), and Article 213, paragraph (1), item (i) and paragraph (2), item (ii) of that Act, Article 8-3, paragraph (2), item (ii), and paragraphs (1) and (2) of the preceding Article is to be a tax rate of 15 percent:
dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), which are received by a person other than an individual who holds, as of the record date for the payment of the dividends and similar income paid by a domestic corporation (where the dividends and similar income pertain to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of the Income Tax Act, the date specified by Cabinet Order), shares or capital contributions that account for 3 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation (referred to in paragraph (1) of the following Article as a "major shareholder, etc.");
第三十七条の十一第二項第一号に掲げる株式等の配当等で、内国法人から支払がされる当該配当等の支払に係る基準日（当該配当等が所得税法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等である場合には、政令で定める日）においてその内国法人の発行済株式又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有する個人（次条第一項において「大口株主等」という。）以外の者が支払を受けるもの
distributions of proceeds from any of the following investment trusts for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust):
次に掲げる投資信託でその設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託を除く。）の収益の分配
a securities investment trust other than a bond investment trust;
公社債投資信託以外の証券投資信託
an investment trust other than a securities investment trust (excluding a bond-based investment trust under public offering);
証券投資信託以外の投資信託（公募公社債等運用投資信託を除く。）
dividends and similar income on investment units of a specified investment corporation (meaning an investment corporation whose articles of incorporation provide that it will refund investment units at the request of its unitholders as prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations, and for which the public offering of securities as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act with respect to its investment units at its incorporation was conducted through a solicitation of offers to acquire as prescribed in that paragraph which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph);
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (iv));
特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の収益の分配
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii)).
特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
第九条の三の二（上場株式等の配当等に係る源泉徴収義務等の特例）
A person in charge of handling payment in Japan that is specified by Cabinet Order (referred to in paragraph (3) and paragraph (8) as the "person in charge of handling payment") of the following interest and similar income (meaning interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act; hereinafter the same applies in this paragraph and paragraph (8)) or dividends and similar income that are specified by Cabinet Order (limited to those paid in Japan, and excluding distributions of proceeds to which the provisions of Article 9-4-2, paragraph (1) apply; hereinafter referred to in this Article as "dividends and similar income on listed shares, etc.") and that are paid on or after January 1, 2016 to an individual, a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of that Act), or a foreign corporation, must, when delivering the dividends and similar income on listed shares, etc. to the individual, domestic corporation, or foreign corporation, collect income tax in the amount calculated by multiplying the amount to be delivered (where there is an amount specified in any item of paragraph (3) to be deducted pursuant to the provisions of that paragraph, the amount obtained by adding that amount and any other amount specified by Cabinet Order) by a tax rate of 15 percent (or 20 percent, for dividends and similar income listed in item (i) delivered to a major shareholder, etc. of the domestic corporation paying the dividends and similar income), and pay it to the State by the 10th day of the month following the month that includes the day of collection:
平成二十八年一月一日以後に個人又は内国法人（所得税法別表第一に掲げる内国法人を除く。）若しくは外国法人に対して支払われる次に掲げる利子等（同法第二十三条第一項に規定する利子等をいう。以下この項及び第八項において同じ。）又は配当等で政令で定めるもの（国内において支払われるものに限るものとし、第九条の四の二第一項の規定の適用を受ける収益の分配を除く。以下この条において「上場株式等の配当等」という。）の国内における支払の取扱者で政令で定めるもの（第三項及び第八項において「支払の取扱者」という。）は、当該個人又は内国法人若しくは外国法人に当該上場株式等の配当等の交付をする際、その交付をする金額（第三項の規定により控除する同項各号に定める金額がある場合には、当該金額その他の政令で定める金額を加算した金額）に百分の十五（第一号に掲げる配当等でその配当等の支払をする内国法人に係る大口株主等に対し交付をするものについては、百分の二十）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。
interest and similar income or dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i);
第三十七条の十一第二項第一号に掲げる株式等の利子等又は配当等
distributions of proceeds from an investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in item (ii) of the preceding Article (excluding a specified stock investment trust);
dividends and similar income on investment units of a specified investment corporation (meaning a specified investment corporation as prescribed in item (iii) of the preceding Article);
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (iv));
特定受益証券発行信託（その信託契約の締結時において委託者が取得する受益権の募集が第八条の四第一項第四号に規定する公募により行われたものに限る。）の収益の分配
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i).
第三条第一項第一号に規定する特定公社債の利子
The provisions of Article 181, paragraph (1) and Article 212, paragraphs (1) and (3) of the Income Tax Act, insofar as they pertain to dividends and similar income on listed shares, etc., do not apply to a person who pays the dividends and similar income on listed shares, etc. subject to the provisions of the preceding paragraph.
前項の規定の適用を受ける上場株式等の配当等の支払をする者については、所得税法第百八十一条第一項並びに第二百十二条第一項及び第三項のうち当該上場株式等の配当等に係る部分の規定は、適用しない。
In the case referred to in paragraph (1), where there is an amount specified in any of the following items according to the category of dividends and similar income on listed shares, etc. delivered by a person in charge of handling payment listed in those items, the amount specified in that item is deducted from the amount of income tax to be collected and paid pursuant to the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc., up to the amount of that income tax:
distributions of proceeds from an investment trust (limited to a trust listed in Article 2, item (xxix), (b) of the Corporation Tax Act; hereinafter referred to in this item as a "securities investment trust, etc.") or a specified trust that issues beneficiary certificates: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the distributions of proceeds, out of the amount of income tax prescribed in Article 176, paragraph (3) or Article 180-2, paragraph (3) of the Income Tax Act paid by the domestic corporation or foreign corporation that has undertaken the securities investment trust, etc. or the specified trust that issues beneficiary certificates with respect to the trust property of the securities investment trust, etc. or the specified trust that issues beneficiary certificates (including, where the securities investment trust, etc. falls under an investment trust specified by Cabinet Order whose purpose is to invest its trust property in beneficial rights of another securities investment trust specified by Cabinet Order, the trust property of that other securities investment trust);
投資信託（法人税法第二条第二十九号ロに掲げる信託に限る。以下この号において「証券投資信託等」という。）又は特定受益証券発行信託の収益の分配 当該証券投資信託等又は特定受益証券発行信託の信託財産（当該証券投資信託等がその信託財産を他の証券投資信託で政令で定めるものの受益権に対する投資として運用することを目的とする投資信託で政令で定めるものに該当する場合における当該他の証券投資信託の信託財産を含む。）について当該証券投資信託等又は特定受益証券発行信託を引き受けた内国法人又は外国法人が納付した所得税法第百七十六条第三項又は第百八十条の二第三項に規定する所得税の額のうち当該収益の分配に対応する部分の金額として政令で定めるところにより計算した金額
dividends of profits of a specific purpose company (meaning dividends of profits as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this item): the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends of profits, out of the amount of foreign country's corporate tax (meaning the amount of creditable foreign country's corporate tax as prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this paragraph) paid by the specific purpose company;
特定目的会社の利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。以下この号において同じ。） 当該特定目的会社が納付した外国法人税の額（法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下この項において同じ。）のうち当該利益の配当に対応する部分の金額として政令で定めるところにより計算した金額
dividends and similar income on investment units of an investment corporation: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends and similar income, out of the amount of foreign country's corporate tax paid by the investment corporation;
dividends of surplus on beneficial interests in a special purpose trust: the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the dividends of surplus, out of the amount of foreign country's corporate tax paid by the Trust Corporation prescribed in Article 9-6-3, paragraph (1) of the special purpose trust.
特定目的信託の受益権の剰余金の配当 当該特定目的信託に係る第九条の六の三第一項に規定する受託法人が納付した外国法人税の額のうち当該剰余金の配当に対応する部分の金額として政令で定めるところにより計算した金額
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 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 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。
Where the provisions of paragraph (3) apply, with regard to the application of the provisions of Article 170, Article 175, and Article 179 of the Income Tax Act, the phrase "calculated amount" in Article 170, Article 175, items (i) and (ii), and Article 179, items (i) and (iii) of that Act is deemed to be replaced with "calculated amount (where the provisions of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) apply, the amount obtained by deducting the amount specified in each item of that paragraph which has been deducted pursuant to the provisions of that paragraph)".
Where the provisions of paragraph (3) apply and the person who receives delivery of dividends and similar income on listed shares, etc. is an individual, with regard to the application of the provisions of the Income Tax Act to the individual: in Article 93, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (hereinafter referred to as "dividends and similar income on listed shares, etc.")", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of that Act which has been deducted pursuant to the provisions of that paragraph with respect to the dividends and similar income on listed shares, etc. (hereinafter referred to as the "listed share dividend deduction amount") ("; in Article 120, paragraph (1), item (iv) of that Act (including as applied mutatis mutandis pursuant to Article 166 of that Act), the phrase "amount." is deemed to be replaced with "amount, and where dividends and similar income on listed shares, etc. have been delivered, it is to be the amount obtained by adding the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of income tax out of the listed share dividend deduction amount pertaining to the dividends and similar income on listed shares, etc. (excluding those falling under the domestic source income referred to in Article 170 (Tax Rates for Income Taxes under Separate Taxation) to which the provisions of that Article have been applied, and interest and similar income and dividends and similar income prescribed in Article 8-5, paragraph (1) of the Act on Special Measures Concerning Taxation (Dividend Income, etc. for Which No Final Return Is Required) to which the provisions of that paragraph have been applied)."; and in Article 165-5-3, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc. (excluding those falling under the domestic source income referred to in Article 170 (Tax Rates for Income Taxes under Separate Taxation) to which the provisions of that Article have been applied)", the phrase "limited to cases where it receives payment" is deemed to be replaced with "limited to cases where it receives payment or delivery", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. (".
第三項の規定の適用がある場合において、上場株式等の配当等の交付を受ける者が個人であるときは、当該個人に対する所得税法の規定の適用については、同法第九十三条第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等（以下「上場株式等の配当等」という。）の交付」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額（以下「上場株式配当等控除額」という。）のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「調整対象外国税相当額」という。）（」と、同法第百二十条第一項第四号（同法第百六十六条において準用する場合を含む。）中「金額。」とあるのは「金額とし、上場株式等の配当等の交付を受けた場合には、当該上場株式等の配当等（第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するもの並びに租税特別措置法第八条の五第一項（確定申告を要しない配当所得等）の規定の適用を受けた同項に規定する利子等及び配当等を除く。）に係る上場株式配当等控除額のうち所得税の額に対応する部分の金額として政令で定める金額を加算した金額とする。」と、同法第百六十五条の五の三第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等（第百七十条（分離課税に係る所得税の税率）の規定の適用を受けた同条の国内源泉所得に該当するものを除く。）の交付」と、「支払を受ける場合に限る」とあるのは「支払又は交付を受ける場合に限る」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とする。
Where the provisions of paragraph (3) apply and the person who receives delivery of dividends and similar income on listed shares, etc. is a domestic corporation or a foreign corporation prescribed in paragraph (1), with regard to the application of the provisions of the Corporation Tax Act and the Local Corporation Tax Act to the domestic corporation or foreign corporation: for the domestic corporation, in Article 68, paragraph (1) of the Corporation Tax Act, the phrase "excluding" is deemed to be replaced with "excluding (excluding the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) which has been deducted pursuant to the provisions of that paragraph (hereinafter referred to as the "listed share dividend deduction amount")), and adding the amount specified by Cabinet Order as the amount of the portion corresponding to the amount of income tax out of the listed share dividend deduction amount pertaining to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Act on Special Measures Concerning Taxation (hereinafter referred to as "dividends and similar income on listed shares, etc.") delivered to the domestic corporation", and in Article 69-2, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc.", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. ("; and for the foreign corporation, in Article 144 of that Act, the phrase "Article 68 (" is deemed to be replaced with "Article 68 as applied by replacing the terms pursuant to the provisions of Article 9-3-2, paragraph (7) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (", the phrase "Article 68, paragraph (1)" is deemed to be replaced with "Article 68, paragraph (1) as applied by replacing the terms pursuant to the provisions of that paragraph", the phrase "excluding" is deemed to be replaced with "excluding those", and the phrase "(that Act" is deemed to be replaced with "(the Income Tax Act", and in Article 144-2-2, paragraph (1) of that Act, the phrase "payment of distribution of proceeds" is deemed to be replaced with "payment of distribution of proceeds or delivery of dividends and similar income on listed shares, etc.", the phrase "payment of those" is deemed to be replaced with "payment or delivery of those", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on listed shares, etc. (".
第三項の規定の適用がある場合において、上場株式等の配当等の交付を受ける者が第一項に規定する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及び地方法人税法の規定の適用については、当該内国法人にあつては、法人税法第六十八条第一項中「を除く」とあるのは「（租税特別措置法第九条の三の二第三項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により控除された同項各号に定める金額に相当する金額（以下「上場株式配当等控除額」という。）のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「調整対象外国税相当額」という。）を除く。）を除くものとし、当該内国法人が交付を受ける租税特別措置法第九条の三の二第一項に規定する上場株式等の配当等（以下「上場株式等の配当等」という。）に係る上場株式配当等控除額のうち所得税の額に対応する部分の金額として政令で定める金額を加える」と、同法第六十九条の二第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等の交付」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とし、当該外国法人にあつては、同法第百四十四条中「第六十八条（」とあるのは「租税特別措置法第九条の三の二第七項（上場株式等の配当等に係る源泉徴収義務等の特例）の規定により読み替えて適用する第六十八条（」と、「第六十八条第一項」とあるのは「同項の規定により読み替えて適用する第六十八条第一項」と、「除く」とあるのは「除くもの」と、「（同法」とあるのは「（所得税法」と、同法第百四十四条の二の二第一項中「収益の分配の支払」とあるのは「収益の分配の支払又は上場株式等の配当等の交付」と、「ものの支払」とあるのは「ものの支払又は交付」と、「金額（」とあるのは「金額及び当該上場株式等の配当等に係る調整対象外国税相当額（」とする。
Where income tax is to be collected pursuant to the provisions of paragraph (1) on dividends and similar income on listed shares, etc., the provisions of Article 8-5 apply to a resident or a nonresident who has a permanent establishment who has the dividends and similar income on listed shares, etc., by deeming the amount to be delivered by the person in charge of handling payment in Japan of the dividends and similar income on listed shares, etc. to be the amount of interest and similar income or the amount of dividends and similar income to be received prescribed in paragraph (4) of that Article.
Beyond what is provided for in paragraph (2) through the preceding paragraph, special provisions of Article 224 and Article 225 of the Income Tax Act pertaining to dividends and similar income on listed shares, etc. subject to the provisions of paragraph (1) and other necessary matters concerning the application of the provisions of that paragraph are specified by Cabinet Order.
第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）
Where a corporation listed in any of the following items has had the fact that public and corporate bonds, beneficial interests in a jointly managed trust, an investment trust, or a specified trust that issues beneficiary certificates, bond-type beneficial interests, shares, or capital contributions which it manages as its assets (hereinafter referred to in this Article as "public and corporate bonds, etc.") are assets under the management of the corporation listed in that item, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays in Japan, on the public and corporate bonds, etc., interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (hereinafter referred to in this Article as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (hereinafter referred to in this Article as "dividends and similar income"), the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of that Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made:
所得税法第七条第一項第四号、第百七十四条、第百七十五条及び第二百十二条第三項の規定は、次の各号に掲げる法人がその資産として運用している公社債、合同運用信託、投資信託若しくは特定受益証券発行信託の受益権、社債的受益権、株式又は出資（以下この条において「公社債等」という。）につき国内において同法第二十三条第一項に規定する利子等（以下この条において「利子等」という。）又は同法第二十四条第一項に規定する配当等（以下この条において「配当等」という。）の支払をする者の備え付ける帳簿に、当該公社債等が当該各号に掲げる法人の運用に係る資産である旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。
an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this item) that falls under either of the following:
投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。以下この号において同じ。）のうち、次のいずれかに該当するもの
an investment corporation specified by Cabinet Order as having been established for the purpose of investing its assets mainly in securities;
その有する資産を主として有価証券に対する投資として運用することを目的として設立されたものとして政令で定める投資法人
an investment corporation for which the public offering of investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) at its incorporation was conducted through a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph;
その設立の際の投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。）の募集が金融商品取引法第二条第三項に規定する取得勧誘であつて同項第一号に掲げる場合に該当するものとして政令で定めるものにより行われた投資法人
a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets which is specified by Cabinet Order as one whose specified assets prescribed in paragraph (1) of that Article are mainly securities.
資産の流動化に関する法律第二条第三項に規定する特定目的会社のうち、同条第一項に規定する特定資産が主として有価証券であるものとして政令で定めるもの
Where a domestic trust company prescribed in Article 176, paragraph (1) of the Income Tax Act has had the fact that public and corporate bonds, etc. belonging to the trust property of an investment trust other than a securities investment trust which it has undertaken (limited to one for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in Article 8-4, paragraph (1), item (ii), and which has been entrusted to a business office, office, or any other equivalent place located in Japan; the same applies in paragraph (4)) belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays interest and similar income or dividends and similar income in Japan on the public and corporate bonds, etc., the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of that Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made.
所得税法第七条第一項第四号、第百七十四条、第百七十五条及び第二百十二条第三項の規定は、同法第百七十六条第一項に規定する内国信託会社が、その引き受けた証券投資信託以外の投資信託（その設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたものであり、かつ、国内にある営業所、事務所その他これらに準ずるものに信託されたものに限る。第四項において同じ。）の信託財産に属する公社債等につき国内において利子等又は配当等の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。
Where the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2))) of a special purpose trust (limited to one specified by Cabinet Order as a trust whose entrusted specified assets prescribed in Article 2, paragraph (1) of the Act on the Securitization of Assets are mainly securities; hereinafter the same applies in this paragraph) has had the fact that public and corporate bonds, etc. belonging to the trust property of the special purpose trust belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays interest and similar income or dividends and similar income in Japan on the public and corporate bonds, etc., the provisions of Article 7, paragraph (1), item (iv), Article 174, Article 175, and Article 212, paragraph (3) of the Income Tax Act do not apply to the interest and similar income or dividends and similar income paid on the public and corporate bonds, etc. within the period during which the entry has been made.
所得税法第七条第一項第四号、第百七十四条、第百七十五条及び第二百十二条第三項の規定は、特定目的信託（信託された資産の流動化に関する法律第二条第一項に規定する特定資産が主として有価証券であるものとして政令で定めるものに限る。以下この項において同じ。）の受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。）が当該特定目的信託の信託財産に属する公社債等につき国内において利子等又は配当等の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該利子等又は配当等については、適用しない。
Where a foreign trust company prescribed in Article 180-2, paragraph (1) of the Income Tax Act has had the fact that public and corporate bonds, etc. belonging to the trust property of an investment trust other than a securities investment trust which it has undertaken belong to that trust property, and other matters specified by Order of the Ministry of Finance, entered in the books kept by the person who pays, on the public and corporate bonds, etc., domestic source income listed in Article 161, paragraph (1), item (viii) (excluding (c) of that item) or item (ix) of that Act (hereinafter referred to in this paragraph as "specified domestic source income"), the provisions of Article 7, paragraph (1), item (v), Article 178, Article 179, and Article 212, paragraphs (1) and (2) of that Act do not apply to the specified domestic source income paid on the public and corporate bonds, etc. within the period during which the entry has been made.
所得税法第七条第一項第五号、第百七十八条、第百七十九条並びに第二百十二条第一項及び第二項の規定は、同法第百八十条の二第一項に規定する外国信託会社が、その引き受けた証券投資信託以外の投資信託の信託財産に属する公社債等につき同法第百六十一条第一項第八号（同号ハを除く。）又は第九号に掲げる国内源泉所得（以下この項において「特定国内源泉所得」という。）の支払をする者の備え付ける帳簿に、当該公社債等が当該信託財産に属する旨その他財務省令で定める事項の登載を受けている場合には、当該公社債等についてその登載を受けている期間内に支払われる当該特定国内源泉所得については、適用しない。
第九条の四の二（上場証券投資信託等の償還金等に係る課税の特例）
The provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) through (3) of the Income Tax Act and Article 8-3, paragraphs (2) and (3) do not apply to distributions of proceeds which a domestic corporation (excluding a domestic corporation listed in Appended Table 1 of the Income Tax Act; the same applies in the following paragraph) or a foreign corporation that has a permanent establishment receives in Japan upon the termination or partial cancellation of any of the following trusts (limited to those whose beneficial rights are listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act (including a similar exchange established under the laws and regulations of a foreign state) or which otherwise meet the requirements specified by Cabinet Order; referred to in the following paragraph and paragraph (3) as "listed securities investment trusts, etc.") (for those received by a foreign corporation that has a permanent establishment, limited to those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act):
内国法人（所得税法別表第一に掲げる内国法人を除く。次項において同じ。）又は恒久的施設を有する外国法人が国内において次に掲げる信託（その受益権が金融商品取引法第二条第十六項に規定する金融商品取引所（これに類するもので外国の法令に基づき設立されたものを含む。）に上場されていることその他の政令で定める要件に該当するものに限る。次項及び第三項において「上場証券投資信託等」という。）の終了又は一部の解約により支払を受ける収益の分配（恒久的施設を有する外国法人が支払を受けるものにあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものに限る。）については、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条及び第二百十二条第一項から第三項までの規定並びに第八条の三第二項及び第三項の規定は、適用しない。
a securities investment trust other than a bond investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering as prescribed in Article 9-3, item (ii) (excluding a specified stock investment trust);
a specified trust that issues beneficiary certificates.
特定受益証券発行信託
A person who pays in Japan to a domestic corporation or a foreign corporation that has a permanent establishment money or other assets (for those paid to a foreign corporation that has a permanent establishment, limited to those attributable to the permanent establishment; hereinafter referred to in this paragraph and the following paragraph as "redemption money or a similar asset") upon the termination (where it pertains to a merger of trusts of a listed securities investment trust, etc., limited to a termination pertaining to a merger of trusts in which assets other than beneficial interests in the trust newly formed by the merger of trusts (excluding money or other assets delivered to a beneficiary who opposes the merger of trusts as consideration based on that beneficiary's demand for purchase) have been delivered to the beneficiaries of the listed securities investment trust, etc.; hereinafter the same applies in this paragraph) or partial cancellation of a listed securities investment trust, etc. must submit a report stating the name and the location of the head office or principal office of the corporation, the amount of the redemption money or a similar asset, and other matters specified by Order of the Ministry of Finance, for each domestic corporation or foreign corporation that has a permanent establishment receiving the payment of the redemption money or a similar asset (hereinafter referred to in this Article as a "payment report on redemption money, etc. of listed securities investment trusts, etc."), to the competent district director with jurisdiction over the location of the head office or principal office of the person making the payment, by the last day of the month following the month that includes the day on which the termination or partial cancellation of the listed securities investment trust, etc. occurred.
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上場証券投資信託等の終了（当該上場証券投資信託等の信託の併合に係るものである場合にあつては、当該上場証券投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。以下この項において同じ。）又は一部の解約により金銭その他の資産（恒久的施設を有する外国法人に対し支払われるものにあつては、当該恒久的施設に帰せられるものに限る。以下この項及び次項において「償還金等」という。）の支払をする者は、当該償還金等の支払を受ける内国法人又は恒久的施設を有する外国法人の各法人別に、その法人の名称及び本店又は主たる事務所の所在地、当該償還金等の額その他の財務省令で定める事項を記載した調書（以下この条において「上場証券投資信託等の償還金等の支払調書」という。）を、その上場証券投資信託等の終了又は一部の解約があつた日の属する月の翌月末日までに、当該支払をする者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なければならない。
When it is necessary for an investigation concerning the submission of a payment report on redemption money, etc. of listed securities investment trusts, etc., the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit the payment report on redemption money, etc. of listed securities investment trusts, etc., inspect that person's books and documents concerning the listed securities investment trusts, etc. pertaining to the payment of redemption money or a similar asset and other articles, or request the presentation or submission of those articles (including copies thereof).
国税庁、国税局又は税務署の当該職員は、上場証券投資信託等の償還金等の支払調書の提出に関する調査について必要があるときは、当該上場証券投資信託等の償還金等の支払調書を提出する義務がある者に質問し、その者の償還金等の支払に係る上場証券投資信託等に関する帳簿書類その他の物件を検査し、又は当該物件（その写しを含む。）の提示若しくは提出を求めることができる。
When it is necessary for an investigation concerning the submission of a payment report on redemption money, etc. of listed securities investment trusts, etc., the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation.
国税庁、国税局又は税務署の当該職員は、上場証券投資信託等の償還金等の支払調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (3), must carry an identification card and present it to the person concerned when requested.
国税庁、国税局又は税務署の当該職員は、第三項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
The authority of the official under the provisions of paragraph (3) and paragraph (4) must not be construed as being granted for the purpose of a criminal investigation.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.
第九条の五（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例）
Where a financial instruments business operator as prescribed in Article 2, paragraph (9) of the Financial Instruments and Exchange Act (limited to a person engaged in type I financial instruments business as prescribed in Article 28, paragraph (1) of that Act) or any other person specified by Cabinet Order (hereinafter referred to in this Article as a "financial instruments business operator, etc.") has purchased, from a customer in the handling, beneficial rights in a securities investment trust other than a bond investment trust for which the financial instruments business operator, etc. has conducted a public offering or other handling specified by Cabinet Order and for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of that Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust and a listed securities investment trust, etc. prescribed in paragraph (1) of the preceding Article; hereinafter referred to in this paragraph and the following paragraph as a "publicly offered securities investment trust in shares, etc."), and the beneficial rights are managed by entry or recording in a transfer account book as prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares or by any other method specified by Cabinet Order, the provisions of Article 174, Article 175, Article 178, Article 179, and Article 212, paragraphs (1) and (3) of the Income Tax Act do not apply to the portion, out of the distributions of proceeds which the financial instruments business operator, etc. receives upon the termination or partial cancellation of the publicly offered securities investment trust in shares, etc. on the day of the purchase or the business day following that day (in the cases specified by Cabinet Order, the day specified by Cabinet Order), that is equivalent to the amount calculated, as specified by Cabinet Order, as the amount of the portion corresponding to the period during which the customer continuously held the beneficial rights.
金融商品取引法第二条第九項に規定する金融商品取引業者（同法第二十八条第一項に規定する第一種金融商品取引業を行う者に限る。）その他政令で定める者（以下この条において「金融商品取引業者等」という。）が募集その他の政令で定める取扱いを行つた公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が公募（同法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託及び前条第一項に規定する上場証券投資信託等を除く。以下この項及び次項において「公募株式等証券投資信託」という。）の受益権を当該取扱いに係る顧客から買い取つた場合において、当該受益権が社債、株式等の振替に関する法律に規定する振替口座簿への記載又は記録その他の政令で定める方法により管理されているものであるときは、当該金融商品取引業者等が当該買取りの日又は同日の翌営業日（政令で定める場合にあつては、政令で定める日）に当該公募株式等証券投資信託の終了又は一部の解約により支払を受ける収益の分配のうち当該顧客が当該受益権を引き続き所有していた期間に対応する部分の額として政令で定めるところにより計算した金額に相当する部分については、所得税法第百七十四条、第百七十五条、第百七十八条、第百七十九条並びに第二百十二条第一項及び第三項の規定は、適用しない。
The provisions of the preceding paragraph apply only where a financial instruments business operator, etc. has submitted, as specified by Cabinet Order, a return stating that it seeks the application of the provisions of that paragraph to distributions of proceeds from the publicly offered securities investment trust in shares, etc. and other matters specified by Order of the Ministry of Finance, to the district director via the person who pays the distributions of proceeds from the publicly offered securities investment trust in shares, etc. (referred to in the following paragraph as the "payer").
前項の規定は、金融商品取引業者等が、政令で定めるところにより、当該公募株式等証券投資信託の収益の分配につき同項の規定の適用を受けようとする旨その他財務省令で定める事項を記載した申告書を、当該公募株式等証券投資信託の収益の分配の支払をする者（次項において「支払者」という。）を経由して税務署長に提出した場合に限り、適用する。
A financial instruments business operator, etc. referred to in the preceding paragraph may, in lieu of submitting the return pursuant to the provisions of that paragraph, provide the payer referred to in that paragraph with the matters to be stated in the return by electronic or magnetic means prescribed in Article 3-3, paragraph (8). In this case, the financial instruments business operator, etc. is deemed to have submitted the return to the payer.
第九条の六（特定目的会社の利益の配当に係る源泉徴収等の特例）
The amount of foreign country's corporate tax (meaning the amount of creditable foreign country's corporate tax as prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies through Article 9-6-4) paid by a specific purpose company (meaning a specific purpose company as prescribed in Article 2, paragraph (3) of the Act on the Securitization of Assets; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of profits of the specific purpose company (meaning dividends of profits as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), up to the amount of that income tax.
特定目的会社（資産の流動化に関する法律第二条第三項に規定する特定目的会社をいう。以下この条において同じ。）が納付した外国法人税の額（法人税法第六十九条第一項に規定する控除対象外国法人税の額をいう。以下第九条の六の四までにおいて同じ。）は、政令で定めるところにより、当該特定目的会社の利益の配当（所得税法第二十四条第一項に規定する利益の配当をいう。以下この条において同じ。）に係る所得税の額を限度として当該所得税の額から控除する。
Where a specific purpose company subject to the provisions of the preceding paragraph is to pay dividends of profits to a resident, a nonresident, a domestic corporation, or a foreign corporation, the amount of dividends and similar income prescribed in Article 182, item (ii) of the Income Tax Act, the amount of domestic source income prescribed in Article 213, paragraph (1), item (i) of the Act, or the amount of dividends and similar income prescribed in paragraph (2), item (ii) of the Article is to be the amount obtained by adding the amount to be credited pursuant to the provisions of the preceding paragraph to these amounts, notwithstanding these provisions.
前項の規定の適用を受ける特定目的会社が居住者、非居住者、内国法人又は外国法人に対し利益の配当の支払をする場合における所得税法第百八十二条第二号に規定する配当等の金額、同法第二百十三条第一項第一号に規定する国内源泉所得の金額又は同条第二項第二号に規定する配当等の金額は、これらの規定にかかわらず、これらの金額に前項の規定により控除する金額を加算した金額とする。
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of profits of a specific purpose company (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specific purpose company pertaining to the dividends of profits (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of profits received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the specific purpose company which has been deducted from the amount of income tax on the dividends of profits pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company prescribed in that paragraph", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (3) of that Act (".
居住者又は恒久的施設を有する非居住者が特定目的会社の利益の配当の支払を受ける場合（当該非居住者にあつては、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の支払を受ける場合に限る。）において、当該利益の配当に係る特定目的会社分配時調整外国税相当額（当該特定目的会社が納付した外国法人税の額で第一項の規定により当該利益の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける利益の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社の同項に規定する利益の配当」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六第三項に規定する特定目的会社分配時調整外国税相当額（」とする。
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of profits of a specific purpose company (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specific purpose company pertaining to the dividends of profits (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of profits received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the specific purpose company which has been deducted from the amount of income tax on the dividends of profits pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (4) of the Act on Special Measures Concerning Taxation (".
内国法人又は恒久的施設を有する外国法人が特定目的会社の利益の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該利益の配当に係る特定目的会社分配時調整外国税相当額（当該特定目的会社が納付した外国法人税の額で第一項の規定により当該利益の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける利益の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は特定目的会社の租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する利益の配当」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六第四項に規定する特定目的会社分配時調整外国税相当額（」とする。
Matters concerning the notice to be given by the specific purpose company referred to in paragraph (1) to persons receiving payment of dividends of profits of the specific purpose company and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
第九条の六の二（投資法人の配当等に係る源泉徴収等の特例）
The amount of foreign country's corporate tax paid by an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends and similar income of the investment corporation (meaning dividends and similar income as prescribed in Article 24, paragraph (1) of the Income Tax Act; hereinafter the same applies in this Article), up to the amount of that income tax.
投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該投資法人の配当等（所得税法第二十四条第一項に規定する配当等をいう。以下この条において同じ。）に係る所得税の額を限度として当該所得税の額から控除する。
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Where a resident or a nonresident who has a permanent establishment receives payment of dividends and similar income on investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; the same applies in the following paragraph) of an investment corporation (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by an investment corporation pertaining to the dividends and similar income (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends and similar income received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the investment corporation which has been deducted from the amount of income tax on the dividends and similar income pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or dividends and similar income prescribed in Article 9-6-2, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) on investment units prescribed in paragraph (3) of that Article of an investment corporation prescribed in paragraph (1) of that Article", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (3) of that Act (".
居住者又は恒久的施設を有する非居住者が投資法人の投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。次項において同じ。）の配当等の支払を受ける場合（当該非居住者にあつては、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の支払を受ける場合に限る。）において、当該配当等に係る投資法人分配時調整外国税相当額（当該投資法人が納付した外国法人税の額で第一項の規定により当該配当等に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける配当等に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の二第一項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人の同条第三項に規定する投資口の同条第一項に規定する配当等」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六の二第三項に規定する投資法人分配時調整外国税相当額（」とする。
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends and similar income on investment units of an investment corporation (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by an investment corporation pertaining to the dividends and similar income (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends and similar income received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the investment corporation which has been deducted from the amount of income tax on the dividends and similar income pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or dividends and similar income prescribed in paragraph (1) of that Article on investment units prescribed in Article 9-6-2, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) of an investment corporation", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (4) of the Act on Special Measures Concerning Taxation (".
内国法人又は恒久的施設を有する外国法人が投資法人の投資口の配当等の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該配当等に係る投資法人分配時調整外国税相当額（当該投資法人が納付した外国法人税の額で第一項の規定により当該配当等に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける配当等に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は投資法人の租税特別措置法第九条の六の二第三項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資口の同条第一項に規定する配当等」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の二第四項に規定する投資法人分配時調整外国税相当額（」とする。
Matters concerning the notice to be given by the investment corporation referred to in paragraph (1) to persons receiving payment of dividends and similar income of the investment corporation and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
第九条の六の三（特定目的信託の剰余金の配当に係る源泉徴収等の特例）
The amount of foreign country's corporate tax paid by the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2)); hereinafter the same applies in this Article) of a special purpose trust is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of surplus of the special purpose trust, up to the amount of that income tax.
特定目的信託に係る受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該特定目的信託の剰余金の配当に係る所得税の額を限度として当該所得税の額から控除する。
The provisions of Article 9-6, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of surplus on beneficial interests in a special purpose trust (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a special purpose trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the special purpose trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a special purpose trust", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (3) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts) (".
居住者又は恒久的施設を有する非居住者が特定目的信託の受益権の剰余金の配当の支払を受ける場合（当該非居住者にあつては、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の支払を受ける場合に限る。）において、当該剰余金の配当に係る特定目的信託分配時調整外国税相当額（当該特定目的信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は特定目的信託の受益権の剰余金の配当」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の三第三項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額（」とする。
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of surplus on beneficial interests in a special purpose trust (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a special purpose trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the special purpose trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a special purpose trust listed in Article 2, item (xxix)-2, (e) (Definitions)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (4) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts) (".
内国法人又は恒久的施設を有する外国法人が特定目的信託の受益権の剰余金の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定目的信託分配時調整外国税相当額（当該特定目的信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は第二条第二十九号の二ホ（定義）に掲げる特定目的信託の受益権の剰余金の配当」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の三第四項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額（」とする。
Matters concerning the notice to be given by the Trust Corporation referred to in paragraph (1) to persons receiving payment of dividends of surplus of the special purpose trust and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
第九条の六の四（特定投資信託の剰余金の配当に係る源泉徴収等の特例）
The amount of foreign country's corporate tax paid by the Trust Corporation (meaning a Trust Corporation prescribed in Article 6-3 of the Income Tax Act (limited to one to which the provisions of this Act apply as a domestic corporation pursuant to the provisions of Article 6-3, item (i) of that Act as applied mutatis mutandis pursuant to Article 2-2, paragraph (2)); hereinafter the same applies in this Article) of a specified investment trust (meaning an investment trust as prescribed in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations which falls under a trust subject to corporate taxation; hereinafter the same applies in this Article) is, as specified by Cabinet Order, deducted from the amount of income tax on dividends of surplus of the specified investment trust, up to the amount of that income tax.
特定投資信託（投資信託及び投資法人に関する法律第二条第三項に規定する投資信託のうち、法人課税信託に該当するものをいう。以下この条において同じ。）に係る受託法人（所得税法第六条の三に規定する受託法人（第二条の二第二項において準用する同法第六条の三第一号の規定により内国法人としてこの法律の規定を適用するものに限る。）をいう。以下この条において同じ。）が納付した外国法人税の額は、政令で定めるところにより、当該特定投資信託の剰余金の配当に係る所得税の額を限度として当該所得税の額から控除する。
The provisions of Article 9-6, paragraph (2) apply mutatis mutandis where the provisions of the preceding paragraph are applied.
Where a resident or a nonresident who has a permanent establishment receives payment of dividends of surplus on beneficial interests in a specified investment trust (for the nonresident, limited to cases where it receives payment of those falling under the domestic source income listed in Article 164, paragraph (1), item (i), (a) of the Income Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specified investment trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the resident or the nonresident who has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the specified investment trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act to the resident or the nonresident who has a permanent establishment, the phrase "distribution of proceeds" in Article 93, paragraph (1) and Article 165-5-3, paragraph (1) of that Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts)", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (3) of that Act (".
居住者又は恒久的施設を有する非居住者が特定投資信託の受益権の剰余金の配当の支払を受ける場合（当該非居住者にあつては、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の支払を受ける場合に限る。）において、当該剰余金の配当に係る特定投資信託分配時調整外国税相当額（当該特定投資信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該居住者又は恒久的施設を有する非居住者が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該居住者又は恒久的施設を有する非居住者に対する同法の規定の適用については、同法第九十三条第一項及び第百六十五条の五の三第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額及び同法第九条の六の四第三項に規定する特定投資信託分配時調整外国税相当額（」とする。
Where a domestic corporation or a foreign corporation that has a permanent establishment receives payment of dividends of surplus on beneficial interests in a specified investment trust (for the foreign corporation, limited to cases where it receives payment of those falling under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act), and there is an amount equivalent to the foreign tax adjusted at distribution by a specified investment trust pertaining to the dividends of surplus (meaning an amount equivalent to the amount specified by Cabinet Order as the amount of the portion corresponding to the dividends of surplus received by the domestic corporation or the foreign corporation that has a permanent establishment, out of the amount of foreign country's corporate tax paid by the Trust Corporation of the specified investment trust which has been deducted from the amount of income tax on the dividends of surplus pursuant to the provisions of paragraph (1)), with regard to the application of the provisions of that Act and the Local Corporation Tax Act to the domestic corporation or the foreign corporation that has a permanent establishment, the phrase "distribution of proceeds" in Article 69-2, paragraph (1) and Article 144-2-2, paragraph (1) of the Corporation Tax Act is deemed to be replaced with "distribution of proceeds or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts)", the phrase "that paragraph or that Act" is deemed to be replaced with "Article 176, paragraph (3) of the Income Tax Act or", and the phrase "amount (" is deemed to be replaced with "amount and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (4) of the Act on Special Measures Concerning Taxation (".
内国法人又は恒久的施設を有する外国法人が特定投資信託の受益権の剰余金の配当の支払を受ける場合（当該外国法人にあつては、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものの支払を受ける場合に限る。）において、当該剰余金の配当に係る特定投資信託分配時調整外国税相当額（当該特定投資信託に係る受託法人が納付した外国法人税の額で第一項の規定により当該剰余金の配当に係る所得税の額から控除された金額のうち当該内国法人又は恒久的施設を有する外国法人が支払を受ける剰余金の配当に対応する部分の金額として政令で定める金額に相当する金額をいう。）があるときは、当該内国法人又は恒久的施設を有する外国法人に対する同法及び地方法人税法の規定の適用については、法人税法第六十九条の二第一項及び第百四十四条の二の二第一項中「の収益の分配」とあるのは「の収益の分配又は租税特別措置法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当」と、「同項又は同法」とあるのは「所得税法第百七十六条第三項又は」と、「金額（」とあるのは「金額及び租税特別措置法第九条の六の四第四項に規定する特定投資信託分配時調整外国税相当額（」とする。
Matters concerning the notice to be given by the Trust Corporation referred to in paragraph (1) to persons receiving payment of dividends of surplus of the specified investment trust and other necessary matters concerning the application of the provisions of the preceding paragraphs are specified by Cabinet Order.
第九条の七（相続財産に係る株式をその発行した非上場会社に譲渡した場合のみなし配当課税の特例）
Where an individual who has acquired property by inheritance or bequest (including a gift that takes effect upon the death of the donor; hereinafter the same applies in this paragraph) (including an acquisition deemed to be an acquisition of property by inheritance or bequest pursuant to the provisions of the Inheritance Tax Act or Article 70-7-3 or Article 70-7-7) and who has an amount of inheritance tax payable under the provisions of that Act with respect to the inheritance or bequest transfers, during the period from the day following the date of the commencement of the succession until the day on which three years have elapsed from the day following the due date for filing the return under the provisions of Article 27, paragraph (1) or Article 29, paragraph (1) of that Act pertaining to the inheritance (for assets acquired due to the occurrence of a cause prescribed in Article 4, paragraph (1) of that Act after the filing of those returns, the return under the provisions of Article 31, paragraph (2) of that Act pertaining to that acquisition), shares issued by a stock company other than a stock company that has issued shares listed on a financial instruments exchange as prescribed in Article 2, paragraph (16) of the Financial Instruments and Exchange Act or other shares specified by Cabinet Order as being similar thereto (hereinafter referred to in this paragraph as an "unlisted company"), which were included in the basis for calculating the taxable value pertaining to the amount of inheritance tax (where the provisions of Article 19 or Articles 21-14 through 21-18 of that Act apply, the amount deemed to be the taxable value pursuant to those provisions), to the unlisted company that issued them, and the amount of money that the individual who made the transfer received from the unlisted company as consideration for the transfer exceeds the amount of the portion, out of the amount of stated capital, etc. of the unlisted company as prescribed in Article 2, item (xvi) of the Corporation Tax Act, that corresponds to the shares prescribed in Article 25, paragraph (1) of the Income Tax Act pertaining to the shares that gave rise to the delivery of the money, the provisions of that paragraph do not apply to the amount of the excess.
相続又は遺贈（贈与者の死亡により効力を生ずる贈与を含む。以下この項において同じ。）による財産の取得（相続税法又は第七十条の七の三若しくは第七十条の七の七の規定により相続又は遺贈による財産の取得とみなされるものを含む。）をした個人で当該相続又は遺贈につき同法の規定により納付すべき相続税額があるものが、当該相続の開始があつた日の翌日から当該相続に係る同法第二十七条第一項又は第二十九条第一項の規定による申告書（これらの申告書の提出後において同法第四条第一項に規定する事由が生じたことにより取得した資産については、当該取得に係る同法第三十一条第二項の規定による申告書）の提出期限の翌日以後三年を経過する日までの間に当該相続税額に係る課税価格（同法第十九条又は第二十一条の十四から第二十一条の十八までの規定の適用がある場合には、これらの規定により当該課税価格とみなされた金額）の計算の基礎に算入された金融商品取引法第二条第十六項に規定する金融商品取引所に上場されている株式その他これに類するものとして政令で定める株式を発行した株式会社以外の株式会社（以下この項において「非上場会社」という。）の発行した株式をその発行した当該非上場会社に譲渡した場合において、当該譲渡をした個人が当該譲渡の対価として当該非上場会社から交付を受けた金銭の額が当該非上場会社の法人税法第二条第十六号に規定する資本金等の額のうちその交付の基因となつた株式に係る所得税法第二十五条第一項に規定する株式に対応する部分の金額を超えるときは、その超える部分の金額については、同項の規定は、適用しない。
Where the provisions of the preceding paragraph apply, with regard to the application of the provisions of Article 37-10, paragraph (3) and Article 37-12, paragraph (2), the phrase "amount" in those provisions is deemed to be replaced with "amount (excluding the amount to which the provisions of Article 9-7, paragraph (1) apply)".
前項の規定の適用がある場合における第三十七条の十第三項及び第三十七条の十二第二項の規定の適用については、これらの規定中「の金額」とあるのは、「の金額（第九条の七第一項の規定の適用を受ける金額を除く。）」とする。
Necessary matters concerning the application of the provisions of paragraph (1) are specified by Cabinet Order.
第一項の規定の適用に関し必要な事項は、政令で定める。
第九条の八（非課税口座内の少額上場株式等に係る配当所得の非課税）
Income tax is not imposed on dividends and similar income as prescribed in Article 24, paragraph (1) of the Income Tax Act (excluding dividends and similar income pertaining to distributions of proceeds from privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) and dividends and similar income from foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1); hereinafter referred to as "dividends and similar income" in this Article and the following Article) on listed shares, etc. in a tax-exempt account prescribed in Article 37-14, paragraph (1) (hereinafter referred to as "listed shares, etc. in a tax-exempt account" in this Article), which are to be received by a resident, or a nonresident who has a permanent establishment, who has opened a tax-exempt account prescribed in Article 37-14, paragraph (5), item (i) (hereinafter referred to as a "tax-exempt account" in this Article) at a business office (meaning a business office prescribed in that paragraph; the same applies in the following Article) of a financial instruments business operator, etc. prescribed in Article 37-14, paragraph (1) (hereinafter referred to as a "financial instruments business operator, etc." in this Article and the following Article), and which are listed below (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan who is specified by Cabinet Order; referred to as "dividends and similar income on listed shares, etc. in a tax-exempt account" in Article 37-14, paragraphs (35) and (36)).
第三十七条の十四第一項に規定する金融商品取引業者等（以下この条及び次条において「金融商品取引業者等」という。）の営業所（同項に規定する営業所をいう。次条において同じ。）に第三十七条の十四第五項第一号に規定する非課税口座（以下この条において「非課税口座」という。）を開設している居住者又は恒久的施設を有する非居住者が支払を受けるべき第三十七条の十四第一項に規定する非課税口座内上場株式等（以下この条において「非課税口座内上場株式等」という。）の所得税法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等及び第八条の三第一項に規定する国外私募公社債等運用投資信託等の配当等を除く。以下この条及び次条において「配当等」という。）で次に掲げるもの（当該金融商品取引業者等が国内における支払の取扱者で政令で定めるものであるものに限る。第三十七条の十四第三十五項及び第三十六項において「非課税口座内上場株式等の配当等」という。）については、所得税を課さない。
the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a tax-exempt management account prescribed in Article 37-14, paragraph (5), item (iii) that has been established in the tax-exempt account, which are to be received during the period from the date on which the tax-exempt management account was established until the date on which five years have elapsed from January 1 of the year that includes that date;
当該非課税口座に設けられた第三十七条の十四第五項第三号に規定する非課税管理勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間に支払を受けるべきもの
dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than those received from a domestic corporation by a person who, as of the record date prescribed in Article 8-4, paragraph (1), item (i) pertaining to the payment of the dividends and similar income paid by the domestic corporation, holds shares or capital contributions whose number or amount accounts for 3 percent or more of the total number or the total amount of issued shares (meaning issued shares as prescribed in that item) of or capital contributions to the domestic corporation;
第三十七条の十一第二項第一号に掲げる株式等の配当等で、内国法人から支払がされる当該配当等の支払に係る第八条の四第一項第一号に規定する基準日においてその内国法人の発行済株式（同号に規定する発行済株式をいう。）又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有する者が当該内国法人から支払を受けるもの以外のもの
distributions of proceeds from a securities investment trust other than a bond investment trust for which the public offering of beneficial rights upon its creation was conducted by way of a public offering prescribed in Article 8-4, paragraph (1), item (ii) (excluding a specified stock investment trust);
公社債投資信託以外の証券投資信託でその設定に係る受益権の募集が第八条の四第一項第二号に規定する公募により行われたもの（特定株式投資信託を除く。）の収益の分配
dividends and similar income on investment units of a specified investment corporation listed in Article 8-4, paragraph (1), item (iii).
第八条の四第一項第三号に掲げる特定投資法人の投資口の配当等
the following dividends and similar income on listed shares, etc. in a tax-exempt account held in a cumulative investment account prescribed in Article 37-14, paragraph (5), item (v) that has been established in the tax-exempt account, which are to be received during the period from the date on which the cumulative investment account was established until the date on which 20 years have elapsed from January 1 of the year that includes that date;
当該非課税口座に設けられた第三十七条の十四第五項第五号に規定する累積投資勘定に係る非課税口座内上場株式等の次に掲げる配当等で、当該累積投資勘定を設けた日から同日の属する年の一月一日以後二十年を経過する日までの間に支払を受けるべきもの
distributions of proceeds on those beneficial rights in securities investment trusts other than bond investment trusts which fall under shares, etc. listed in Article 37-11, paragraph (2), item (i);
公社債投資信託以外の証券投資信託の受益権のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するものの収益の分配
distributions of proceeds listed in (b) of the preceding item.
前号ロに掲げる収益の分配
dividends and similar income listed in (a) or (b) of the preceding item on listed shares, etc. in a tax-exempt account held in a specified cumulative investment account prescribed in Article 37-14, paragraph (5), item (vii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified cumulative investment account was established;
当該非課税口座に設けられた第三十七条の十四第五項第七号に規定する特定累積投資勘定に係る非課税口座内上場株式等の前号イ又はロに掲げる配当等で、当該特定累積投資勘定を設けた日以後に支払を受けるべきもの
dividends and similar income listed in item (i), (a) through (c) on listed shares, etc. in a tax-exempt account held in a specified tax-exempt management account prescribed in Article 37-14, paragraph (5), item (viii) that has been established in the tax-exempt account, which are to be received on or after the date on which the specified tax-exempt management account was established.
当該非課税口座に設けられた第三十七条の十四第五項第八号に規定する特定非課税管理勘定に係る非課税口座内上場株式等の第一号イからハまでに掲げる配当等で、当該特定非課税管理勘定を設けた日以後に支払を受けるべきもの
第九条の九（未成年者口座内の少額上場株式等に係る配当所得の非課税）
Income tax is not imposed on the dividends and similar income on listed shares, etc. in a minor's account prescribed in Article 37-14-2, paragraph (1) (hereinafter referred to as "listed shares, etc. in a minor's account" in this paragraph) which are listed in item (i), (a) through (c) of the preceding Article and which a resident, or a nonresident who has a permanent establishment, who has opened a minor's account prescribed in Article 37-14-2, paragraph (5), item (i) (hereinafter referred to as a "minor's account" in this Article) at a business office of a financial instruments business operator, etc. is to receive within the period specified in each of the following items for the category of listed shares, etc. in a minor's account listed in that item (limited to those for which the financial instruments business operator, etc. is a person in charge of handling payment in Japan as prescribed in that Article; hereinafter referred to as "dividends, etc. on listed shares, etc. in a minor's account" in this Article and Article 37-14-2, paragraphs (27) and (31)).
金融商品取引業者等の営業所に第三十七条の十四の二第五項第一号に規定する未成年者口座（以下この条において「未成年者口座」という。）を開設している居住者又は恒久的施設を有する非居住者が、次の各号に掲げる第三十七条の十四の二第一項に規定する未成年者口座内上場株式等（以下この項において「未成年者口座内上場株式等」という。）の区分に応じ当該各号に定める期間内に支払を受けるべき当該未成年者口座内上場株式等の配当等で前条第一号イからハまでに掲げるもの（当該金融商品取引業者等が同条に規定する国内における支払の取扱者であるものに限る。以下この条並びに第三十七条の十四の二第二十七項及び第三十一項において「未成年者口座内上場株式等の配当等」という。）については、所得税を課さない。
listed shares, etc. in a minor's account held in a tax-exempt management account prescribed in Article 37-14-2, paragraph (5), item (iii): the period from the date on which the tax-exempt management account was established in the minor's account until the date on which five years have elapsed from January 1 of the year that includes that date;
第三十七条の十四の二第五項第三号に規定する非課税管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該非課税管理勘定を設けた日から同日の属する年の一月一日以後五年を経過する日までの間
listed shares, etc. in a minor's account held in a continued management account prescribed in Article 37-14-2, paragraph (5), item (iv): the period from the date on which the continued management account was established in the minor's account until December 31 of the year preceding the year in which the person who opened the minor's account is 18 years of age as of January 1.
第三十七条の十四の二第五項第四号に規定する継続管理勘定に係る未成年者口座内上場株式等 当該未成年者口座に当該継続管理勘定を設けた日から当該未成年者口座を開設した者がその年一月一日において十八歳である年の前年十二月三十一日までの間
If, by December 31 of the year preceding the base year prescribed in Article 37-14-2, paragraph (4), item (iii) of a resident, or a nonresident who has a permanent establishment, who opens a minor's account and a taxable minor's account prescribed in paragraph (5), item (v) of that Article, or by December 31, 2023, whichever is earlier, an event of non-performance of contract, etc. prescribed in paragraph (6) of that Article (hereinafter referred to as an "event of non-performance of contract, etc." in this Article) occurs, the provisions of this Act and the Income Tax Act apply by deeming that the provisions of the preceding paragraph did not apply to the dividends, etc. on listed shares, etc. in a minor's account to be received during the period from the time of the establishment of the minor's account until the time of the occurrence of the event of non-performance of contract, etc., and that the dividends, etc. on listed shares, etc. in a minor's account were paid at the time of the occurrence of the event of non-performance of contract, etc.
未成年者口座及び第三十七条の十四の二第五項第五号に規定する課税未成年者口座を開設する居住者又は恒久的施設を有する非居住者の同条第四項第三号に規定する基準年の前年十二月三十一日又は令和五年十二月三十一日のいずれか早い日までに同条第六項に規定する契約不履行等事由（以下この条において「契約不履行等事由」という。）が生じた場合には、当該未成年者口座の設定の時から当該契約不履行等事由が生じた時までの間に支払を受けるべき未成年者口座内上場株式等の配当等については前項の規定の適用がなかつたものとし、かつ、当該契約不履行等事由が生じた時において当該未成年者口座内上場株式等の配当等の支払があつたものとみなして、この法律及び所得税法の規定を適用する。
The provisions of Article 8-5, paragraph (1) are to be applied to dividends, etc. on listed shares, etc. in a minor's account to which the provisions of the preceding paragraph have been applied, notwithstanding the provisions of paragraph (4) of that Article, for each total of the amount of dividend income pertaining to the dividends, etc. on listed shares, etc. in a minor's account deemed to have been paid at the time of the occurrence of the event of non-performance of contract, etc. referred to in the preceding paragraph.