第四十条の十（分配時調整外国税相当額控除を受けるための添付書類）
Article 40-10Documents to Be Attached for Receiving Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution
The documents specified by Ministry of Finance Order as prescribed in Article 93, paragraph (2) (Credit for the Amount Equivalent to the Foreign Tax Adjusted at Distribution) of the Act are the following documents certifying the amount equivalent to the foreign tax adjusted at distribution prescribed in paragraph (1) of that Article (excluding those pertaining solely to the interest, etc. or dividends, etc. listed in Article 4-3, paragraph (3), item (ii) (Dividend Income, etc. Not Requiring a Tax Return) of the Order for Enforcement of the Act on Special Measures Concerning Taxation (Cabinet Order No. 43 of 1957)):
A written document notified by a Domestic Corporation prescribed in Article 300, paragraph (6) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (7) or (10) of that Article;
令第三百条第六項（信託財産に係る利子等の課税の特例）に規定する内国法人が同項又は同条第七項若しくは第十項ただし書の規定により通知する書面
A written document notified by a Foreign Corporation prescribed in Article 306-2, paragraph (4) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order pursuant to the provisions of that paragraph or the proviso to paragraph (5) or (8) of that Article;
令第三百六条の二第四項（信託財産に係る利子等の課税の特例）に規定する外国法人が同項又は同条第五項若しくは第八項ただし書の規定により通知する書面
A written notice delivered pursuant to the provisions of Article 225, paragraph (2) or the proviso to paragraph (3) (Payment Reports and Notice of Payment) of the Act;
法第二百二十五条第二項又は第三項ただし書（支払調書及び支払通知書）の規定により交付される通知書
A written notice delivered pursuant to the provisions of Article 8-4, paragraph (4), paragraph (5) or the proviso to paragraph (6) (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation (Act No. 26 of 1957);
租税特別措置法（昭和三十二年法律第二十六号）第八条の四第四項、第五項又は第六項ただし書（上場株式等に係る配当所得等の課税の特例）の規定により交付される通知書
A written document notified by a person handling payment prescribed in Article 4-6-2, paragraph (29) (Special Provisions on Obligation to Withhold Taxes, etc. on Dividends, etc. of Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (30) or (32) of that Article;
租税特別措置法施行令第四条の六の二第二十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者が同項又は同条第三十項若しくは第三十二項ただし書の規定により通知する書面
A written document notified by a specific purpose company prescribed in Article 4-9, paragraph (11) (Special Provisions on Withholding at the Source, etc. on Dividends of Profits of Specific Purpose Companies) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (12) or (15) of that Article;
租税特別措置法施行令第四条の九第十一項（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が同項又は同条第十二項若しくは第十五項ただし書の規定により通知する書面
A written document notified by an investment corporation prescribed in Article 4-10, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends, etc. of Investment Corporations) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article;
租税特別措置法施行令第四条の十第七項（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が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面
A written document notified by a trust corporation prescribed in Article 4-11, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified-Purpose Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article;
租税特別措置法施行令第四条の十一第七項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する受託法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面
A written document notified by a trust corporation prescribed in Article 5, paragraph (7) (Special Provisions on Withholding at the Source, etc. on Dividends of Surplus of Specified Investment Trusts) of the Order for Enforcement of the Act on Special Measures Concerning Taxation pursuant to the provisions of that paragraph or the proviso to paragraph (8) or (11) of that Article.
租税特別措置法施行令第五条第七項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する受託法人が同項又は同条第八項若しくは第十一項ただし書の規定により通知する書面
定義第一条第一項
それぞれ所得税法（昭和四十年法律第三十三号。以下「法」という。）第二条第一項（定義）に規定する国内、国外、居住者、非居住者、内国法人、外国法人、人格のない社団等、法人課税信託、恒久的施設、公社債、預貯金、合同運用信託、貸付信託、投資信託、証券投資信託、オープン型の証券投資信託、公社債投資信託、公社債等運用投資信託、公募公社債等運用投資信託、特定目的信託、特定受益証券発行信託、棚卸資産、有価証券、固定資産、減価償却資産、繰延資産、各種所得、各種所得の金額、変動所得、臨時所得、純損失の金額、雑損失の金額、災害、障害者、特別障害者、寡婦、ひとり親、勤労学生、同一生計配偶者、控除対象配偶者、源泉控除対象配偶者、老人控除対象配偶者、扶養親族、控除対象扶養親族、特定扶養親族、老人扶養親族、源泉控除対象親族、特別農業所得者、予定納税額、確定申告書、修正申告書、青色申告書、出国、更正、決定又は源泉徴収
わかりやすく言うと
所得税法（法律）の第四編第一章から第六章まで（源泉徴収）の規定により、所得税を徴収し、納付することです（所得税法第二条第一項第四十五号）。