次の各号に掲げる者は、財務省令で定めるところにより、当該各号に規定する支払（第十号及び第十一号に規定する交付並びに第十三号に規定する差金等決済を含む。）に関する調書を、その支払（当該交付及び当該差金等決済を含む。）の確定した日（第一号又は第八号に規定する支払に関する調書のうち無記名の公社債の利子又は無記名の貸付信託、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証券に係る収益の分配に関するもの及び第二号又は第八号に規定する支払に関する調書のうち無記名株式等の剰余金の配当（第二十四条第一項（配当所得）に規定する剰余金の配当をいう。）又は無記名の投資信託（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証券に係る収益の分配に関するものについては、その支払をした日。以下この項において同じ。）の属する年の翌年一月三十一日まで（第二号に規定する支払に関する調書並びに第八号に規定する支払に関する調書のうち第二号に規定する配当等及び第百六十一条第一項第四号（国内源泉所得）に掲げる国内源泉所得に関するものについてはその支払の確定した日から一月以内とし、第十四号に規定する支払に関する調書についてはその支払の確定した日の属する月の翌月末日までとする。）に、税務署長に提出しなければならない。
A person as set forth in one of the following items must submit a report on the payment prescribed in the item (or on the delivery prescribed in item (x) and item (xi) or the payment of the difference or other settlement of a contract as prescribed in item (xiii)) to the district director pursuant to Ministry of Finance Order, by January 31 of the year after that in which the day of the decision to make the payment (or the decision to deliver the subject matter or to pay the difference or otherwise settle the contract) falls (or by January 31 of the year after that in which the day of the payment falls, for a report on a payment as prescribed in item (i) or item (viii) which concerns the interest on a bearer public and corporate bond or a distribution of proceeds linked to a bearer beneficiary certificate from a Loan Trust, Bond Investment Trust, or Bond-Based Investment Trust Under Public Offering; or for a report on a payment as prescribed in item (ii) or item (viii) which concerns a dividend of surplus from a bearer share or similar interest (meaning a dividend of surplus as prescribed in Article 24, paragraph (1) (Dividend Income)) or a distribution of proceeds linked to a bearer beneficiary certificate from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates; hereinafter the same applies in this paragraph) (or within one month from the day on which the decision to pay is finalized, for a report on a payment as prescribed in item (ii) or a report on a payment as prescribed in item (viii) which concerns a dividend or similar income as prescribed in item (ii) or the domestic source income set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income); and by the last day of the month after that in which the day of the decision to make the payment falls, for a report on a payment as prescribed in item (xiv)):
居住者又は内国法人に対し国内において第二十三条第一項（利子所得）に規定する利子等の支払をする者（当該利子等のうち、国外において発行された公社債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に係るもので居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）
a person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such interest and similar income payable to a Resident or Domestic Corporation from a Public and Corporate Bond or a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering issued outside Japan);
居住者又は内国法人に対し国内において第二十四条第一項に規定する配当等の支払をする者（当該配当等のうち、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株式（資産の流動化に関する法律第二条第五項（定義）に規定する優先出資、公募公社債等運用投資信託以外の公社債等運用投資信託の受益権及び社債的受益権を含む。）に係るもので居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）
a person paying, in Japan, a dividend or similar income as prescribed in Article 24, paragraph (1) to a Resident or Domestic Corporation (or to a person handling, in Japan, the payment of such a dividend or similar income payable to a Resident or Domestic Corporation from a beneficial interest in an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or Specified Trust That Issues Beneficiary Certificates, or from a share (or from a preferred equity investment as prescribed in Article 2, paragraph (5) (Definitions) of the Act on Securitization of Assets, a beneficial interest in a Bond-Based Investment Trust other than a Bond-Based Investment Trust Under Public Offering, or a company bond-type beneficial interest) issued outside Japan);
居住者又は内国法人に対し国内において第二百四条第一項各号（報酬、料金等に係る源泉徴収義務）に掲げる報酬、料金、契約金若しくは賞金、第二百九条の二（定期積金の給付補塡金等に係る源泉徴収義務）に規定する給付補塡金、利息、利益若しくは差益又は第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）に規定する利益の分配につき支払をする者
a person paying, in Japan, remuneration, a fee, contract money, or a monetary award as set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes from Remuneration and Fees); compensation for periodic deposits, finance charges, profits, or margin profits as prescribed in Article 209-2 (Obligation to Withhold Taxes from Compensation for Periodic Deposits in Installment Savings); or a distribution of profits as prescribed in Article 210 (Obligation to Withhold Taxes from Distributions of Profits Under a Silent Partnership Agreement), to a Resident or Domestic Corporation;
居住者又は内国法人に対し国内において生命保険契約（保険業法第二条第三項（定義）に規定する生命保険会社若しくは同条第八項に規定する外国生命保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいい、当該外国生命保険会社等が国外において締結したものを除く。第六号において同じ。）に基づく保険金その他これに類する給付で政令で定めるものの支払をする者
a person paying, in Japan, insurance money or any other similar benefit specified by Cabinet Order under a life insurance contract (meaning an insurance contract concluded by a life insurance company as prescribed in Article 2, paragraph (3) (Definitions) of the Insurance Business Act or by a foreign life insurance company or similar insurer as prescribed in paragraph (8) of that Article, or a similar insurance contract concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign life insurance company or similar insurer; the same applies in item (vi)) to a Resident or Domestic Corporation;
居住者又は内国法人に対し国内において損害保険契約（保険業法第二条第四項に規定する損害保険会社若しくは同条第九項に規定する外国損害保険会社等の締結した保険契約又は同条第十八項に規定する少額短期保険業者の締結したこれに類する保険契約をいい、当該外国損害保険会社等が国外において締結したものを除く。次号において同じ。）に基づく給付その他これに類する給付で政令で定めるものの支払をする者
a person paying, in Japan, a benefit under a casualty insurance contract (meaning an insurance contract concluded by a non-life insurance company as prescribed in Article 2, paragraph (4) of the Insurance Business Act or by a foreign non-life insurance company or similar insurer as prescribed in paragraph (9) of that Article, or a similar insurance contract concluded by a small amount and short term insurance provider as prescribed in paragraph (18) of that Article, excluding one concluded outside Japan by that foreign non-life insurance company or similar insurer; the same applies in the following item) or any other similar benefit specified by Cabinet Order to a Resident or Domestic Corporation;
a person paying, in Japan, remuneration to a Resident or Domestic Corporation acting as agent for the conclusion of a life insurance contract, casualty insurance contract, or any other contract for mutual aid similar thereto;
削除
この部分の英訳はまだありません。
非居住者又は外国法人に対し国内において第百六十一条第一項第四号若しくは第六号から第十六号までに掲げる国内源泉所得又は第二百九条第二号（源泉徴収を要しない年金）に掲げる年金の支払をする者
a person paying, in Japan, domestic source income as set forth in Article 161, paragraph (1), item (iv) or item (vi) through (xvi) or a pension as set forth in Article 209, item (ii) (Pensions Exempt from Withholding) to a Nonresident or Foreign Corporation;
前号に該当するものを除くほか、国内において不動産、不動産の上に存する権利、船舶若しくは航空機（以下この号において「不動産等」という。）の貸付け（地上権又は永小作権の設定その他他人に不動産等を使用させることを含む。以下この号において同じ。）若しくは不動産等の譲渡に係る対価又は不動産等の売買若しくは貸付けのあつせんに係る手数料の支払をする法人又は不動産業者（政令で定めるものに限る。）である個人
a corporation, or an individual who constitutes a real estate agency (limited to one as prescribed by Cabinet Order), paying, in Japan, a consideration for the renting out of real estate, a right on real estate, a vessel or aircraft (hereinafter referred to as "real estate and other such property" in this item) (including the establishment of a superficies or emphyteusis right or otherwise doing something that gives another person the use of real estate and other such property; hereinafter the same applies in this item) or for the transfer of real estate and other such property or the payment of fees for the intermediation of the purchase and sale or the renting out of real estate and other such property, other than a corporation or individual falling under the preceding item;
居住者又は恒久的施設を有する非居住者に対し国内において第二百二十四条の三第二項（株式等の譲渡の対価の受領者の告知）に規定する株式等の譲渡の対価の支払をする同条第一項各号に掲げる者、同条第三項に規定する金銭等の交付をする同項に規定する交付をする者又は同条第四項に規定する償還金等の交付をする同項に規定する交付をする者
a person as set forth in the items of Article 224-3, paragraph (1) (Notice by Persons Receiving Consideration for a Share Transfer) and paying, in Japan, a consideration for the transfer of a share or similar interest as prescribed in paragraph (2) of that Article, a person delivering, in Japan, monies or other assets as prescribed in paragraph (3) of that Article who is a person delivering them as prescribed in that paragraph, or a person delivering, in Japan, redemption money or a similar asset as prescribed in paragraph (4) of that Article who is a person delivering it as prescribed in that paragraph, to a Resident or to a Nonresident with a permanent establishment;
恒久的施設を有しない非居住者、内国法人（一般社団法人及び一般財団法人（公益社団法人及び公益財団法人を除く。）、労働者協同組合、人格のない社団等並びに法人税法以外の法律によつて法人税法第二条第六号（定義）に規定する公益法人等とみなされているもので政令で定めるものに限る。）又は外国法人に対し国内において第二百二十四条の三第四項に規定する償還金等のうち政令で定めるものの交付をする同項に規定する交付をする者
a person delivering, in Japan, redemption money or a similar asset as prescribed in Article 224-3, paragraph (4) which is specified by Cabinet Order, who is a person delivering it as prescribed in that paragraph, to a Nonresident without a permanent establishment, a Domestic Corporation (limited to a general incorporated association or general incorporated foundation (other than a public interest incorporated association or public interest incorporated foundation), a workers' cooperative, an Association or Foundation without Legal Personality, or a corporation deemed to be a public interest corporation or similar entity as prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act under an Act other than the Corporation Tax Act, which is specified by Cabinet Order), or a Foreign Corporation;
a person as set forth in the items of Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) and paying, in Japan, a consideration for the transfer of a beneficial interest in a trust prescribed in that Article to a Resident or to a Nonresident with a permanent establishment;
居住者又は恒久的施設を有する非居住者が国内において行つた第二百二十四条の五第二項（先物取引の差金等決済をする者の告知）に規定する差金等決済に係る同項に規定する先物取引の同条第一項各号に掲げる場合の区分に応じ当該各号に定める者
the person that each of the items of Article 224-5, paragraph (1) prescribes for the category of case set forth in the item, as regards a futures contract prescribed in paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of that Article that is linked to the payment of the difference or other settlement of the contract as prescribed in that paragraph, which is effected in Japan by a Resident or by a Nonresident with a permanent establishment;
a payer prescribed in the preceding Article paying, in Japan, a consideration for the transfer of gold bullion and similar items prescribed in that Article to a Resident or to a Nonresident with a permanent establishment.
次の各号に掲げる者は、財務省令で定めるところにより、当該各号に規定する支払に関する通知書を、その支払の確定した日（第一号に規定する支払に関する通知書のうち無記名の証券投資信託の受益証券に係る収益の分配に関するもの及び第二号に規定する支払に関する通知書のうち無記名株式等の配当に関するものについては、その支払をした日）から一月以内（当該各号に規定する政令で定めるもの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。
Pursuant to Ministry of Finance Order, a person as set forth in either of the following items must issue a paper-based notification of the payment that the item prescribes to the person being paid within one month from the day on which the decision to pay is finalized (or within one month from the day of payment, for a paper-based notification of the payment prescribed in item (i) which concerns a distribution of proceeds linked to a bearer beneficiary certificate in a Securities Investment Trust, or for a paper-based notification of the payment prescribed in item (ii) which concerns a dividend from a bearer share or similar interest) (or within 45 days, if the notification is issued by a person prescribed by Cabinet Order as referred to in the relevant item):
国内においてオープン型の証券投資信託（公社債投資信託を除く。）の収益の分配につき支払をする者（これに準ずる者として政令で定めるものを含む。）
a person paying, in Japan, a distribution of proceeds from an Open-Ended Securities Investment Trust (other than a Bond Investment Trust) (including a person prescribed by Cabinet Order as being equivalent thereto);
a person paying, in Japan, an amount that is deemed to be a dividend of surplus, dividend of profits, distribution of surplus, or distribution of monies pursuant to Article 25, paragraph (1) (Amounts Deemed to Constitute Dividends) (including a person prescribed by Cabinet Order as being equivalent thereto).
前項に規定する支払をする者は、同項の規定による通知書の交付に代えて、政令で定めるところにより、当該支払を受ける者の承諾を得て、当該通知書に記載すべき事項を電磁的方法（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。次条第四項、第二百三十一条第二項（給与等、退職手当等又は公的年金等の支払明細書）及び第二百四十二条（罰則）において同じ。）により提供することができる。ただし、当該支払を受ける者の請求があるときは、当該通知書を当該支払を受ける者に交付しなければならない。
In lieu of issuing a paper-based notification under the preceding paragraph, a person making a payment as prescribed in that paragraph may provide the person being paid with the information that is required to be given in the paper-based notification by electronic or magnetic means (meaning using an electronic data processing system or employing another means of information and communications technology in the manner prescribed by Ministry of Finance Order; the same applies in paragraph (4) of the following Article, Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages), and Article 242 (Penal Provisions)), with the consent of the person being paid and pursuant to Cabinet Order; provided, however, that at the request of the person being paid, the person making the payment must issue a paper-based notification thereto.
In a case as referred to in the main clause of the preceding paragraph, the person making the payment referred to in that paragraph is deemed to have issued a paper-based notification as referred to in paragraph (2).