第二項
Supplementary Provisions, Article 39, paragraph (2)
前項において、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 the preceding paragraph, the meanings of the terms set forth in the following items are as prescribed respectively in those items:
調書等の提出義務者 新国税通則法第七十四条の二第一項第一号ロ及び第七十四条の三第一項第一号ロに掲げる者
person obligated to submit reports, etc.: a person listed in Article 74-2, paragraph (1), item (i), (b) and Article 74-3, paragraph (1), item (i), (b) of the new Act on General Rules for National Taxes;
納税義務者の取引先等 新国税通則法第七十四条の二第一項第一号ハ、同項第二号ロ、同項第三号ロ及び第四号ロ、第七十四条の三第一項第一号ハからトまで並びに同項第二号ロ及びハに掲げる者（新国税通則法第七十四条の二第二項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者、同条第三項の規定により同条第一項第三号ロ又は第四号ロに掲げる者とみなされることとなる者及び新国税通則法第七十四条の三第三項の規定により同条第一項第二号ロに掲げる者に含まれることとなる者を含む。）、新国税通則法第七十四条の五第五号ロ及びハの規定により新国税通則法第七十四条の九第一項に規定する当該職員による同項に規定する質問検査等の対象となることとなる者並びに新国税通則法第七十四条の六第一項第一号ロ及び第二号ロに掲げる者
business partner, etc. of a person liable to pay tax: a person listed in Article 74-2, paragraph (1), item (i), (c), paragraph (1), item (ii), (b), paragraph (1), items (iii), (b) and (iv), (b), Article 74-3, paragraph (1), item (i), (c) through (g), and paragraph (1), item (ii), (b) and (c) of the new Act on General Rules for National Taxes (including a person who comes to be included in the persons listed in Article 74-2, paragraph (1), item (ii), (b) pursuant to paragraph (2) of that Article, a person who comes to be deemed to be a person listed in paragraph (1), item (iii), (b) or item (iv), (b) of that Article pursuant to paragraph (3) of that Article, and a person who comes to be included in the persons listed in Article 74-3, paragraph (1), item (ii), (b) of the new Act on General Rules for National Taxes pursuant to paragraph (3) of that Article), a person who comes to be subject to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes by the relevant officials prescribed in that paragraph pursuant to the provisions of Article 74-5, item (v), (b) and (c) of the new Act on General Rules for National Taxes, and a person listed in Article 74-6, paragraph (1), item (i), (b) and item (ii), (b) of the new Act on General Rules for National Taxes.