第四十七条の四（非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項）
Article 47-4Matters to Be Indicated in Documents to Be Attached to the Tax Returns of Residents Who Used to Be Non-permanent Residents
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) (Filing Income Tax Returns) of the Act are the following:
法第百二十条第七項（確定所得申告）に規定する財務省令で定める事項は、次に掲げる事項とする。
the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence;
法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所
the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;
その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間
the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;
その年において非永住者（法第二条第一項第四号（定義）に規定する非永住者をいう。以下この号及び次号において同じ。）、非永住者以外の居住者及び非居住者であつたそれぞれの期間
the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:
その年において非永住者であつた期間内に生じた次に掲げる金額
the amount of income other than the foreign source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act (referred to as "foreign source income" in (b));
法第七条第一項第二号（課税所得の範囲）に規定する国外源泉所得（ロにおいて「国外源泉所得」という。）以外の所得の金額
the amount of foreign source income, and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;
国外源泉所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額
any other matters for reference.
その他参考となるべき事項
The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
定義第四十七条の四第一項第三号・この号及び第四十七条の四第一項第四号の中だけ
法第二条第一項第四号（定義）に規定する非永住者
わかりやすく言うと
居住者のうち、日本の国籍がなく、かつ過去十年以内に国内に住所や居所があった期間の合計が五年以下の個人のことです（所得税法第二条第一項第四号）。
略称規定第四十七条の四第一項第四号イ・この規定及び第四十七条の四第一項第四号ロの中だけ
法第七条第一項第二号（課税所得の範囲）に規定する国外源泉所得（ロにおいて「国外源泉所得」という。）以外の所得の金額
わかりやすく言うと
国外事業所等に帰せられるべき所得や国外にある資産の運用・保有による所得など、所得税法第九十五条第四項に掲げる国外源泉所得のことで、国外にある有価証券の譲渡による所得で政令で定めるものを含みます（所得税法第七条第一項第二号）。