第二百二十八条の四（支払調書等の提出の特例）
Article 228-4Special Provisions on the Submission of Payment Reports and Related Documents
第二百二十五条第一項（支払調書及び支払通知書）、第二百二十六条第一項から第三項まで（源泉徴収票）又は第二百二十七条から前条までの規定により提出するこれらの規定に規定する調書、源泉徴収票及び計算書（以下この条において「調書等」という。）のうち、当該調書等の提出期限の属する年の前々年の一月一日から十二月三十一日までの間に提出すべきであつた当該調書等の枚数として財務省令で定めるところにより算出した数が百以上であるものについては、当該調書等を提出すべき者は、これらの規定にかかわらず、当該調書等に記載すべきものとされるこれらの規定に規定する事項（以下この条において「記載事項」という。）を次に掲げる方法のいずれかによりこれらの規定に規定する税務署長に提供しなければならない。
With regard to reports, withholding receipts, and accounting statements prescribed in the provisions of Article 225, paragraph (1) (Payment Reports and Notice of Payment), Article 226, paragraphs (1) through (3) (Withholding Receipts), or Article 227 through the preceding Article which are submitted pursuant to those provisions (hereinafter referred to as "statements and similar reports" in this Article), if the number calculated pursuant to Ministry of Finance Order as the number of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year two years before the year that includes the deadline for submitting the statements and similar reports is 100 or more, the person required to submit the statements and similar reports must, notwithstanding those provisions, provide the particulars prescribed in those provisions that are to be stated in the statements and similar reports (hereinafter referred to as the "required particulars" in this Article) to the district director prescribed in those provisions by either of the following methods:
財務省令で定めるところによりあらかじめ税務署長に届け出て行う電子情報処理組織（情報通信技術を活用した行政の推進等に関する法律（平成十四年法律第百五十一号）第六条第一項（電子情報処理組織による申請等）に規定する電子情報処理組織をいう。）を使用する方法として財務省令で定める方法
a method specified by Ministry of Finance Order as a method using an electronic data processing system (meaning an electronic data processing system as prescribed in Article 6, paragraph (1) (Applications Using Electronic Data Processing Systems) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology (Act No. 151 of 2002)) which is carried out after notifying the district director in advance pursuant to Ministry of Finance Order;
当該記載事項を記録した光ディスクその他の財務省令で定める記録用の媒体（以下この条において「光ディスク等」という。）を提出する方法
the method of submitting an optical disc or any other recording medium specified by Ministry of Finance Order (hereinafter referred to as an "optical disc or similar medium" in this Article) on which the required particulars have been recorded.
A person required to submit statements and similar reports (other than a person falling under the preceding paragraph) may submit an optical disc or similar medium on which the required particulars of the statements and similar reports that the person is required to submit have been recorded in lieu of submitting those statements and similar reports.
調書等を提出すべき者が、政令で定めるところにより所轄の税務署長（第二百二十五条第一項、第二百二十六条第一項から第三項まで又は第二百二十七条から前条までに規定する税務署長をいう。）の承認を受けた場合には、その者は、これらの規定及び第一項の規定にかかわらず、同項各号に掲げる方法のいずれかの方法により、当該調書等の記載事項を財務省令で定める税務署長に提供することができる。
If a person required to submit statements and similar reports has obtained the approval of the competent district director (meaning the district director prescribed in Article 225, paragraph (1), Article 226, paragraphs (1) through (3), or Article 227 through the preceding Article) pursuant to Cabinet Order, that person may, notwithstanding those provisions and the provisions of paragraph (1), provide the required particulars of the statements and similar reports to the district director specified by Ministry of Finance Order by either of the methods set forth in the items of that paragraph.
第一項又は前項の規定により行われた記載事項の提供及び第二項の規定により行われた光ディスク等の提出については、第二百二十五条第一項、第二百二十六条第一項から第三項まで又は第二百二十七条から前条までの規定により調書等の提出が行われたものとみなして、これらの規定及び第二百四十二条（罰則）の規定並びに国税通則法第七章の二（国税の調査）及び第百二十八条（罰則）の規定を適用する。
With regard to the provision of required particulars made pursuant to paragraph (1) or the preceding paragraph and the submission of an optical disc or similar medium made pursuant to paragraph (2), the statements and similar reports are deemed to have been submitted pursuant to Article 225, paragraph (1), Article 226, paragraphs (1) through (3), or Article 227 through the preceding Article, and those provisions, the provisions of Article 242 (Penal Provisions), and the provisions of Chapter VII-2 (Investigation of National Taxes) and Article 128 (Penal Provisions) of the Act on General Rules for National Taxes apply.