第百七十二条（給与等につき源泉徴収を受けない場合の申告納税等）
Article 172Filing and Payment of Taxes on Salary or Other Wages Not Subject to Withholding
If a Nonresident as prescribed in Article 169 (Tax Base) is paid a salary or remuneration as set forth in Article 161, paragraph (1), item (xii), (a) or (c) (Domestic Source Income), and the provisions of Part IV, Chapter V (Withholding from the Income of Nonresidents and Corporations) do not apply to that salary or remuneration, unless the Nonresident may file a return under the following Article, the Nonresident must file a return with the district director no later than March 15 of the following year (or by the day on which the Nonresident ceases to have a residence in Japan, if this is the case), giving the following information:
any part of the salary or remuneration as set forth in Article 161, paragraph (1), item (xii), (a) or (c) which the Nonresident is paid during the year and to which the provisions of Part IV, Chapter V do not apply (this excludes any severance pay or other such compensation that is among the part of the salary or remuneration to which those provisions do not apply, if the Nonresident elects to have that severance pay or other such compensation taxed as referred to in that Article), and the income taxes calculated when Article 170 (Tax Rates) is applied thereto;
その年中に支払を受ける第百六十一条第一項第十二号イ又はハに掲げる給与又は報酬の額のうち次編第五章の規定の適用を受けない部分の金額（当該適用を受けない部分の金額のうちに前条に規定する退職手当等の額があり、かつ、当該退職手当等につき同条の選択をする場合には、当該退職手当等の額を除く。）及び当該金額につき第百七十条（税率）の規定を適用して計算した所得税の額
any part of the salary or remuneration as prescribed in the preceding item that must be indicated in a return under this paragraph which is filed due to the Nonresident having ceased to have a residence in Japan partway through the year, and the income taxes calculated when Article 170 is applied thereto;
income taxes as set forth in item (i) less income taxes set forth in the preceding item;
If a Nonresident that must file a return under the preceding paragraph for severance pay or other such compensation as prescribed in the preceding Article elects to have that severance pay or other such compensation taxed as referred to in that Article, the Nonresident must give the following information in the return, in addition to the information set forth in the items of that paragraph:
the total amount of the severance pay and other such compensation that the Nonresident will be paid that year (but only the part that is subject to the preceding Article), and the income taxes calculated when that Article is applied thereto;
any income taxes that have been withheld or are required to be withheld pursuant to the provisions of Part IV, Chapter V from the severance pay or other such compensation that the Nonresident is to be paid that year (this includes the income taxes calculated when Article 170 is applied to any part of the severance pay or other such compensation that must be indicated in a return under the preceding paragraph which is filed due to the Nonresident having ceased to have a residence in Japan partway through the year);
income taxes as set forth in item (i) less income taxes as set forth in the preceding item;
the breakdown of the total amount of severance pay and other such compensation as set forth in item (i) by payer, giving each payer's name and each payer's domicile, residence, or location of the head office or principal office;
A Nonresident filing a return under paragraph (1) must pay income taxes to the national government in an amount equivalent to what is set forth in item (iii) of that paragraph (or in an amount equivalent to what is set forth in item (iii) of that paragraph and item (iii) of the preceding paragraph, if the Nonresident is subject to the provisions of the preceding paragraph), by the deadline for filing the return.
定義第二条第一項第四十五号・法令全体に適用
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及び納付すること
わかりやすく言うと
利子、配当、給与、退職手当、報酬や料金などを支払う人が、この法律の第四編第一章から第六章までの規定に従って所得税を徴収し、国に納めることです。
定義第百六十一条第一項・この編の中だけ
次に掲げるもの
わかりやすく言うと
非居住者と法人の納税義務を定める編で、日本国内に源泉がある所得として列挙されたものです。国内の恒久的施設に帰せられる所得、国内にある資産の運用や譲渡による所得、国内での勤務による給与、国内の営業所に預けた預貯金の利子などが挙げられています。
定義第百七十一条第一項・この節の中だけ
第三十条第一項（退職所得）に規定する退職手当等
わかりやすく言うと
退職手当や一時恩給など、退職によって一度に受け取る給与と、これと同じ性質の給与のことです（第三十条第一項）。
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。