所轄国税局長は、特定取引の相手方となり、又は特定取引の場を提供する事業者（特別の法律により設立された法人を含む。）又は官公署（以下この条において「特定事業者等」という。）に、特定取引者に係る特定事項について、特定取引者の範囲を定め、六十日を超えない範囲内においてその準備に通常要する日数を勘案して定める日までに、報告することを求めることができる。
The competent regional commissioner may request a business operator (including a corporation established under a special Act) or a public agency that becomes a counterparty to specified transactions or that provides a venue for specified transactions (hereinafter referred to as a "specified business operator, etc." in this Article) to report specified matters concerning specified transaction parties, with the scope of the specified transaction parties set, by a day determined within a period not exceeding 60 days by taking into consideration the number of days normally required for the preparation thereof.
The disposition under the provisions of the preceding paragraph may be made only when it is necessary for an examination concerning national tax and any of the following items applies:
当該特定取引者が行う特定取引と同種の取引を行う者に対する国税に関する過去の調査において、当該取引に係る所得の金額その他の特定の税目の課税標準が千万円を超える者のうち半数を超える数の者について、当該取引に係る当該税目の課税標準等又は税額等につき更正決定等（第三十六条第一項（第二号に係る部分に限る。）（納税の告知）の規定による納税の告知を含む。）をすべきと認められている場合
where, in past examinations concerning national tax of persons who conduct transactions of the same type as the specified transactions conducted by the specified transaction parties, it has been found, with regard to more than half of the persons whose tax basis for a specified tax item, such as the amount of income pertaining to those transactions, exceeds 10 million yen, that a reassessment or determination, etc. (including a notice of tax payment under the provisions of Article 36, paragraph (1) (limited to the part pertaining to item (ii)) (Notice of Tax Payment)) should be made with regard to the tax basis, etc. or tax amount, etc. of that tax item pertaining to those transactions;
where it is presumed that the specified transaction parties will, by using the goods or services pertaining to the specified transactions they conduct, cause facts that violate the provisions of the national tax laws with regard to the tax basis, etc. or tax amount, etc. of a specified tax item; or
当該特定取引者が行う特定取引の態様が経済的必要性の観点から通常の場合にはとられない不合理なものであることから、当該特定取引者が当該特定取引に係る特定の税目の課税標準等又は税額等について国税に関する法律の規定に違反する事実を生じさせることが推測される場合
where, because the form of the specified transactions conducted by the specified transaction parties is an unreasonable one that would not normally be adopted from the viewpoint of economic necessity, it is presumed that the specified transaction parties will cause facts that violate the provisions of the national tax laws with regard to the tax basis, etc. or tax amount, etc. of a specified tax item pertaining to those specified transactions.
この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
In this Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
所轄国税局長 特定事業者等の住所又は居所の所在地を所轄する国税局長をいう。
competent regional commissioner: the regional commissioner having jurisdiction over the location of the domicile or residence of the specified business operator, etc.;
特定取引 電子情報処理組織を使用して行われる事業者等（事業者（特別の法律により設立された法人を含む。）又は官公署をいう。以下この号において同じ。）との取引、事業者等が電子情報処理組織を使用して提供する場を利用して行われる取引その他の取引のうち第一項の規定による処分によらなければこれらの取引を行う者を特定することが困難である取引をいう。
specified transaction: of transactions with a business operator, etc. (meaning a business operator (including a corporation established under a special Act) or a public agency; the same applies hereinafter in this item) conducted by using an electronic data processing system, transactions conducted by using a venue that a business operator, etc. provides by using an electronic data processing system, and other transactions, a transaction for which it is difficult to identify the persons conducting it without a disposition under the provisions of paragraph (1);
specified transaction party: a person who conducts specified transactions (excluding a specified business operator, etc., and, where the case listed in item (i) of the preceding paragraph applies, limited to a person who conducts the specified transactions referred to in that item exceeding the transaction amount that could give rise to a tax basis of 10 million yen for a specified tax item);
特定事項 次に掲げる事項をいう。
specified matters: the following matters:
氏名（法人については、名称）
name (or, for a corporation, its name);
住所又は居所
domicile or residence;
番号（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（第百二十四条（書類提出者の氏名、住所及び番号の記載）において「個人番号」という。）又は同法第二条第十六項に規定する法人番号をいう。以下同じ。）
identification number (meaning an individual number prescribed in Article 2, paragraph (5) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013) (referred to as an "individual number" in Article 124 (Statement of Name, Address and Identification Number of Persons Submitting Documents)) or a corporate number prescribed in Article 2, paragraph (16) of that Act; the same applies hereinafter).
When the competent regional commissioner intends to make a disposition under the provisions of paragraph (1), the competent regional commissioner must obtain the approval of the Commissioner of the National Tax Agency in advance.
A disposition under the provisions of paragraph (1) is made by the competent regional commissioner notifying the specified business operator, etc. in writing of the scope of the specified transaction parties prescribed in that paragraph and the other matters for which a report is requested under the provisions of that paragraph, and of the day prescribed in that paragraph.
In making a disposition under the provisions of paragraph (1), the competent regional commissioner must give consideration to the administrative burden on the specified business operator, etc.