Article 94-2Withholding Receipts for Public Pensions or Retirement Packages
A person who, in Japan, pays to a Resident a public pension or retirement package prescribed in Article 226, paragraph (3) (Withholding Receipts for Public Pensions or Retirement Packages) of the Act (hereinafter in this Article referred to as "public pension or retirement package") must, pursuant to Article 226, paragraph (3) of the Act, prepare, for each person receiving the payment of that public pension or retirement package, two Withholding receipts stating the following matters, submit one to the competent district director with jurisdiction over the place for tax payment under Article 17 (Locality for Paying Over Withholding Tax) of the Act for the income tax on that public pension or retirement package (referred to as the "competent district director" in item (i), (a) and item (vii), (a)(1)), and deliver the other to the person receiving the payment of that public pension or retirement package.
the matters specified below in accordance with the category of Withholding receipt set forth below:
次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
a Withholding receipt to be submitted to the competent district director: the name, date of birth, domicile or residence and individual number of the person receiving the payment of that public pension or retirement package;
a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the name, date of birth and domicile or residence of the person receiving the payment of that public pension or retirement package;
公的年金等の支払を受ける者に交付する源泉徴収票 その公的年金等の支払を受ける者の氏名、生年月日及び住所又は居所
the name or title, location of the principal office, corporate number and telephone number of the person paying that public pension or retirement package;
the category of the public pension or retirement package the payment of which was finalized during the year to which Article 203-3, item (i) or (iv), item (ii) or (v), item (iii) or (vi), or item (vii) (Amount of Taxes Withheld) of the Act applies;
the amount of income tax to be collected on the public pension or retirement package in the preceding item, for each category in that item, pursuant to Part IV, Chapter III-2 (Withholding on Public Pensions or Retirement Packages) of the Act;
where the person receiving the payment of the public pension or retirement package in item (iii) falls under a Person with a Particular Disability or another Person with a Disability, a widow or a single parent, a statement to that effect;
the amount of social insurance premiums prescribed in Article 203-5, item (i) (Calculation of the Amount of Tax Withheld If Social Insurance Premiums Are Deducted from a public pension or retirement package, and in Similar Cases) of the Act that are deducted from the public pension or retirement package in item (iii);
第三号の公的年金等から控除される法第二百三条の五第一号（公的年金等から控除される社会保険料がある場合等の徴収税額の計算）に規定する社会保険料の金額
the following matters in accordance with what is stated in the return under Article 203-6, paragraph (1) (Return for Dependents, etc. by a Recipient of a public pension or retirement package) of the Act:
法第二百三条の六第一項（公的年金等の受給者の扶養親族等申告書）の規定による申告書に記載されたところに応じ次に掲げる事項
the matters specified below in accordance with the category of Withholding receipt set forth below:
次に掲げる源泉徴収票の区分に応じそれぞれ次に定める事項
a Withholding receipt to be submitted to the competent district director: the following matters:
所轄税務署長に提出する源泉徴収票 次に掲げる事項
whether there is a spouse for Withholding deduction, the name and individual number (for a person who has no individual number, the name; the same applies in (ii)) of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;
源泉控除対象配偶者の有無、源泉控除対象配偶者の氏名及び個人番号（個人番号を有しない者にあつては、氏名。（ｉｉ）において同じ。）並びに源泉控除対象配偶者が老人控除対象配偶者に該当する場合又は非居住者である場合には、その旨
the number of relatives for Withholding deduction, the name and individual number of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;
源泉控除対象親族の数、源泉控除対象親族の氏名及び個人番号並びに源泉控除対象親族が非居住者である場合には、その旨及び源泉控除対象親族に該当する事実
a Withholding receipt to be delivered to the person receiving the payment of the public pension or retirement package: the following matters:
公的年金等の支払を受ける者に交付する源泉徴収票 次に掲げる事項
whether there is a spouse for Withholding deduction, the name of the spouse for Withholding deduction, and, where the spouse for Withholding deduction falls under a Claimable Elderly Spouse or is a Nonresident, a statement to that effect;
源泉控除対象配偶者の有無、源泉控除対象配偶者の氏名及び源泉控除対象配偶者が老人控除対象配偶者に該当する場合又は非居住者である場合には、その旨
the number of relatives for Withholding deduction, the name of each relative for Withholding deduction, and, where a relative for Withholding deduction is a Nonresident, a statement to that effect and the fact that makes the person a relative for Withholding deduction;
源泉控除対象親族の数、源泉控除対象親族の氏名並びに源泉控除対象親族が非居住者である場合には、その旨及び源泉控除対象親族に該当する事実
where, among the relatives for Withholding deduction, there is a Specified Dependent, an Elderly Dependent or a specified relative prescribed in Article 84-2, paragraph (1) (Special Deduction for Specified Relatives) of the Act, the number of such persons;
源泉控除対象親族のうちに特定扶養親族、老人扶養親族又は法第八十四条の二第一項（特定親族特別控除）に規定する特定親族がある場合には、その数
where, among the spouse in the same household or Dependents, there is a cohabiting Person with a Particular Disability prescribed in Article 85, paragraph (2) (Time of Determination of Dependents and Similar Persons) of the Act, another Person with a Particular Disability, or a Person with a Disability other than a Person with a Particular Disability, the number of such persons;
同一生計配偶者又は扶養親族のうちに法第八十五条第二項（扶養親族等の判定の時期等）に規定する同居特別障害者若しくはその他の特別障害者又は特別障害者以外の障害者がある場合には、その数
where Article 41-3-9, paragraph (1) or (2) (Deduction, etc. of the Amount of Special Deduction for Public Pensions or Retirement Packages Paid on or after June 2024) of the Act on Special Measures Concerning Taxation applies, out of the pension special deduction amount prescribed in Article 41-3-9, paragraph (3) of that Act, the amount deducted pursuant to paragraph (1) or (2) of that Article, and out of that pension special deduction amount, the amount that cannot be fully deducted even after the deduction under paragraph (1) or (2) of that Article (zero if there is no such amount);
any other matters for reference.
その他参考となるべき事項
In the case of the preceding paragraph, where any of the cases set forth in the following items applies, the Withholding receipt under that paragraph for the public pension or retirement package falling under that item need not be submitted to the district director.
where the amount of payment to the same person during the year of public pensions or retirement packages set forth in Article 203-3, items (i) through (vi) of the Act is 600,000 yen or less;
同一人に対しその年中に支払う法第二百三条の三第一号から第六号までに掲げる公的年金等の支払金額が六十万円以下である場合
where the amount of payment to the same person during the year of the public pension or retirement package set forth in Article 203-3, item (vii) of the Act is 300,000 yen or less.
同一人に対しその年中に支払う法第二百三条の三第七号に掲げる公的年金等の支払金額が三十万円以下である場合
The provisions of Article 93, paragraph (3) (Procedures for Approval by the District Director) apply mutatis mutandis to the case of applying the latter part of Article 226, paragraph (3) of the Act.
第九十三条第三項（税務署長の承認に係る手続）の規定は、法第二百二十六条第三項後段の規定を適用する場合について準用する。
The provisions of paragraph (1) apply mutatis mutandis to the Withholding receipt prescribed in Article 226, paragraph (4) of the Act that is delivered to a person receiving the payment of a public pension or retirement package pursuant to the proviso to Article 226, paragraph (4) of the Act.
第一項の規定は、法第二百二十六条第四項ただし書の規定により公的年金等の支払を受ける者に交付する同項の源泉徴収票について準用する。
Article 95Forms of Withholding Receipts
The forms of the Withholding receipts prescribed in the preceding three Articles are as set forth in Appended Table VI (1) through Appended Table VI (3).
前三条に規定する源泉徴収票の書式は、別表第六（一）から別表第六（三）までによる。
第九十五条の二（源泉徴収票に係る電磁的方法による提供の承諾）
Article 95-2Consent to Provision of Withholding Receipts by Electronic or Magnetic Means
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package prescribed in Article 353, paragraph (1) of the Order (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Withholding Receipts, etc.) must, pursuant to Article 353, paragraph (1) of the Order, in advance, show the following matters to the person receiving the payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package, and obtain the consent in writing or by electronic or magnetic means prescribed in that paragraph.
令第三百五十三条第一項（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等）に規定する給与等、退職手当等又は公的年金等の支払をする者は、同項の規定により、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、次に掲げる事項を示し、同項に規定する書面又は電磁的方法による承諾を得なければならない。
among the methods set forth in the items of Article 92-2, paragraph (1) (Electronic or Magnetic Means for Provision of Matters to Be Stated in Notices of Payment), the one used by the person paying that salary or other wage, severance pay or other such compensation, or public pension or retirement package;
第九十二条の二第一項各号（支払通知書に記載すべき事項の提供に係る電磁的方法）に掲げる方法のうち当該給与等、退職手当等又は公的年金等の支払をする者が使用するもの
the method of recording the information to be provided in the recipient file.
Where a person who pays salary or other wage prescribed in Article 353, paragraph (1) of the Order seeks to obtain the consent under the preceding paragraph from the person receiving the payment of that salary or other wage, and gives notice that, if no reply stating that the person does not give the consent has been received by the deadline set by the person making the payment, the consent will be deemed to have been given, and no such reply has been received from the person receiving the payment by that deadline, the consent is deemed to have been obtained.
令第三百五十三条第一項に規定する給与等の支払をする者が、当該給与等の支払を受ける者から前項の規定による承諾を得ようとする場合において、当該支払をする者が定める期限までに当該承諾をしない旨の回答がないときは当該承諾があつたものとみなす旨の通知をし、当該期限までに当該支払を受ける者から当該回答がなかつたときは、当該承諾を得たものとみなす。
Article 96Trust Accounting Statements
A trustee of a trust prescribed in Article 227 (Trust Accounting Statements) of the Act must, pursuant to Article 227 of the Act, submit a statement stating the following matters, for each beneficiary prescribed in Article 13, paragraph (1) (Attribution of Trust Property Assets and Liabilities and of Proceeds and Expenses Attributable to Trust Property) of the Act relating to that trust (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to paragraph (2) of that Article; hereinafter in this paragraph and paragraph (3) referred to as a "beneficiary, etc."), to the district director having jurisdiction over the location of the office, place of business or other equivalent of the trustee that handles the affairs relating to that trust.
the name or title, domicile or residence (for a person who has no residence in Japan, the domicile outside Japan; hereinafter the same in this item) or location of the head office or principal office, and individual number or corporate number of the settlor and the beneficiary, etc. (for a person who has neither an individual number nor a corporate number, the name or title, domicile or residence, or location of the head office or principal office);
the term and purpose of the trust;
その信託の期間及び目的
in the case of a trust whose trustee is a trust company (meaning a trust company prescribed in Article 227 of the Act; hereinafter the same in this paragraph) (excluding a specified donation trust prescribed in Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts) of the Act on Special Measures Concerning Taxation (hereinafter in this paragraph and paragraph (3) referred to as a "specified donation trust"); the same applies in the following item), as of the end of each business year of that trust company, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, as of December 31 of the previous year, the breakdown of the assets and liabilities relating to that trust and the amounts of the assets and liabilities;
in the case of a trust whose trustee is a trust company, during each business year, and in the case of a trust whose trustee is a person other than a trust company, or a specified donation trust, during the previous year, the changes in the assets relating to that trust and the amounts of proceeds and expenses attributable to the trust property;
matters concerning the content of the trust profits delivered to the beneficiaries, etc., changes of beneficiaries, etc., and the remuneration, etc. to be received by the trustee;
受益者等に交付した信託の利益の内容、受益者等の異動及び受託者の受けるべき報酬等に関する事項
if the tax agent notified by the settlor or a beneficiary, etc. pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
委託者又は受益者等が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
where the trust is a specified donation trust, a statement to that effect and the following matters:
その信託が特定寄附信託である場合には、その旨及び次に掲げる事項
the amount of the principal of the trust at the time of conclusion of the specified donation trust contract (meaning the specified donation trust contract prescribed in Article 4-5, paragraph (2) of the Act on Special Measures Concerning Taxation) relating to that specified donation trust;
当該特定寄附信託に係る特定寄附信託契約（租税特別措置法第四条の五第二項に規定する特定寄附信託契約をいう。）締結時の信託の元本の額
the amount of donations expended from the trust property of that specified donation trust during the previous year and, out of the amount of interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which that paragraph has applied that is attributable to that trust property, the amount expended as donations during the previous year, and the dates on which those donations were expended;
前年中に当該特定寄附信託の信託財産から支出した寄附金の額及び当該信託財産に帰せられる租税特別措置法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のうち前年中に寄附金として支出した金額並びにこれらの寄附金を支出した年月日
the name or title and domicile or residence or location of the corporation that received the donations in (b), or of the trustee of the public interest trust prescribed in Article 11, paragraph (2) (Nontaxability of Public Corporations and Charitable Trusts) of the Act, and the name of that public interest trust.
ロの寄附金を受領した法人又は法第十一条第二項（公共法人等及び公益信託等に係る非課税）に規定する公益信託の受託者の氏名又は名称及び住所若しくは居所又は所在地並びに当該公益信託の名称
any other matters for reference.
その他参考となるべき事項
In the case of the preceding paragraph, where the total amount of the amounts of proceeds attributable to the trust property set forth in item (iv) of that paragraph, for each person, is 30,000 yen (15,000 yen if the period forming the basis for calculating that total amount is less than one year) or less, the statement under that paragraph relating to that trust need not be submitted.
Where the trust falls under any of the following cases, the provisions of the preceding paragraph do not apply to the statement in paragraph (1) relating to that trust (limited to one whose beneficiaries, etc. are Residents or Nonresidents having a permanent establishment):
where it is a specified donation trust;
特定寄附信託である場合
where the amount of proceeds prescribed in the preceding paragraph includes interest, etc. or dividends, etc. set forth in Article 8-5, paragraph (1), items (ii) through (vii) (Dividend Income, etc. for Which No Tax Return Is Required) of the Act on Special Measures Concerning Taxation, or redemption money under Article 41-12-2, paragraph (3) (Special Provisions on Withholding at the Source, etc. for the Amount of Gain from Discount Bonds) of that Act of a specified discount bond prescribed in that paragraph, or redemption money of a foreign discount bond prescribed in paragraph (1), item (ii) of that Article, which relates to a discount bond prescribed in paragraph (6), item (i) of that Article that falls under listed shares, etc. prescribed in Article 37-11, paragraph (2) (Special Provisions on Taxation of Capital Gains, etc. on Listed Shares, etc.) of that Act.
前項に規定する収益の額に租税特別措置法第八条の五第一項第二号から第七号まで（確定申告を要しない配当所得等）に掲げる利子等若しくは配当等又は同法第四十一条の十二の二第三項（割引債の差益金額に係る源泉徴収等の特例）に規定する特定割引債の同項の償還金若しくは同条第一項第二号に規定する国外割引債の償還金で同法第三十七条の十一第二項（上場株式等に係る譲渡所得等の課税の特例）に規定する上場株式等に該当する同法第四十一条の十二の二第六項第一号に規定する割引債に係るものが含まれる場合
The form of the statement in paragraph (1) is as set forth in Appended Table VII (1).
第一項の計算書の書式は、別表第七（一）による。
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）。
定義第一条の五第一項
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（定義）に規定する個人番号
わかりやすく言うと
住民票コードを変換して得られる番号で、その住民票に記載された人を識別するために指定されるものです（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五項）。
定義第一条の五第一項
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
わかりやすく言うと
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に基づいて、特定の法人その他の団体を識別するための番号として指定される番号のことです（その法律の第二条第十六項）。
定義第九十二条の二第一項第一号イ・この条及び第九十二条の三第一項第二号及び第九十五条の二第一項第二号の中だけ
専ら当該受信者の用に供せられるファイル
略称規定第九十二条の二第一項第一号イ・この条及び第九十二条の三第一項第二号及び第九十五条の二第一項第二号の中だけ
送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。ロにおいて同じ。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファ…
わかりやすく言うと
送信者等の使う電子計算機と受信者等の使う電子計算機を結ぶ電気通信回線を通じて送り、受信者ファイルに記録する、提供すべき事項の情報のことです。
略称規定第九十四条の二第一項・この条の中だけ
居住者に対し国内において法第二百二十六条第三項（公的年金等の源泉徴収票）に規定する公的年金等（以下この条において「公的年金等」という。）の支払をする者は、同項の規定により、その公的年金等の支払を受ける者の各人別に…
わかりやすく言うと
国民年金法や厚生年金保険法などの法律に基づく年金、恩給、過去の勤務に基づき元の使用者から支給される年金、確定給付企業年金など、所得税法第三十五条第三項が定める年金のことです。細かな範囲は政令で定められています。
略称規定第九十六条第一項・この項及び第九十六条第三項の中だけ
…その信託に係る法第十三条第一項（信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属）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。以下この項及び第三項において「受益者等」と…
わかりやすく言うと
受益者としての権利を現に持つ信託の受益者と、信託を変更する権限（軽微なものを除く）を現に持ち信託財産の給付を受けることとされている人で、受益者とみなされる者のことです（所得税法第十三条）。
定義第九十六条第一項第三号・この項の中だけ
法第二百二十七条に規定する信託会社
わかりやすく言うと
信託会社のことで、金融機関の信託業務の兼営等に関する法律により信託業務を営む金融機関も含みます（所得税法第二百二十七条）。
略称規定第九十六条第一項第三号・この項及び第九十六条第三項の中だけ
信託会社（法第二百二十七条に規定する信託会社をいう。以下この項において同じ。）が受託者である信託（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）に規定する特定寄附信託（以下この項及び第三項において「特定寄附信託」という。…
わかりやすく言うと
居住者が信託会社などと結ぶ、自分を受益者とする信託契約で、信託財産を公益事業に役立つ一定の特定寄附金として支出することを主な目的とするなど政令で定める要件を満たすもの（特定寄附信託契約）に基づいて設定された信託のことです（租税特別措置法第四条の五）。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。