Article 41-2-3Report on the Year-End Balance, etc. of Loans, etc. for Housing Acquisition Funds
第四十一条の二の三（住宅取得資金に係る借入金等の年末残高等調書）
An individual who seeks to apply the provisions of Article 41, paragraph (1) or paragraph (1) of the preceding Article with regard to a house to be used as a residence on or after January 1, 2023 must submit (including by providing the matters to be stated in the written application for the credit by electronic or magnetic means (meaning a method using an electronic data processing system or any other method using information and communications technology) in lieu of submitting the written application for the credit), to the creditor (meaning the creditor of the housing loans, etc. or any other person specified by Cabinet Order; the same applies in the following paragraph) relating to housing loans, etc. (meaning housing loans, etc. prescribed in Article 41, paragraph (1); the same applies hereinafter through paragraph (3)), a document stating the name and address, individual number and other matters specified by Order of the Ministry of Finance of the individual (referred to as "application particulars" in the following paragraph) (hereinafter referred to as a "written application for the credit" in this paragraph and the following paragraph).
令和五年一月一日以後に居住の用に供する家屋について第四十一条第一項又は前条第一項の規定の適用を受けようとする個人は、住宅借入金等（第四十一条第一項に規定する住宅借入金等をいう。以下第三項までにおいて同じ。）に係る債権者（当該住宅借入金等に係る債権者その他の政令で定める者をいう。次項において同じ。）に、当該個人の氏名及び住所、個人番号その他の財務省令で定める事項（次項において「申請事項」という。）を記載した書類（以下この項及び次項において「適用申請書」という。）の提出（当該適用申請書の提出に代えて行う電磁的方法（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をいう。）による当該適用申請書に記載すべき事項の提供を含む。）をしなければならない。
A creditor that has received the submission prescribed in the preceding paragraph of a written application for the credit (hereinafter referred to as the "submission of the written application for the credit" in this paragraph) must, by October 31 of each year within the 10 years from the year that includes the date on which it received the submission of the written application for the credit (or, if the year that includes the date on which the individual referred to in the preceding paragraph used the house referred to in that paragraph as a residence is 2023 and the housing acquisition, etc. prescribed in Article 41, paragraph (1) relating to the residence falls under new construction, etc. of a residential house or acquisition of a renovated resale house prescribed in that paragraph, or in any other case specified by Cabinet Order, within the period specified by Cabinet Order) (or, for the year that includes the date on which it received the submission of the written application for the credit, by January 31 of the following year), prepare a report stating the application particulars, the amount of housing loans, etc. of the individual who made the submission of the written application for the credit as of December 31 of that year (or, for the year that includes the date of the individual's death, as of that date) and other matters specified by Order of the Ministry of Finance, and submit it to the district director having jurisdiction over the creditor's domicile or residence, or the location of its head office or principal office. In this case, the creditor must keep a book for the written applications for the credit, and enter or record the application particulars for each individual who made the submission of the written application for the credit.
適用申請書の前項に規定する提出（以下この項において「適用申請書の提出」という。）を受けた債権者は、その適用申請書の提出を受けた日の属する年以後十年内（前項の個人が同項の家屋を居住の用に供した日の属する年が令和五年であり、かつ、その居住に係る第四十一条第一項に規定する住宅の取得等が同項に規定する居住用家屋の新築等又は買取再販住宅の取得に該当するものである場合その他の政令で定める場合には、政令で定める期間）の各年の十月三十一日（その適用申請書の提出を受けた日の属する年にあつては、その翌年一月三十一日）までに、申請事項及び当該適用申請書の提出をした個人のその年の十二月三十一日（その者が死亡した日の属する年にあつては、同日）における住宅借入金等の金額その他の財務省令で定める事項を記載した調書を作成し、当該債権者の住所若しくは居所又は本店若しくは主たる事務所の所在地の所轄税務署長に提出しなければならない。この場合において、当該債権者は、当該適用申請書につき帳簿を備え、当該適用申請書の提出をした個人の各人別に、申請事項を記載し、又は記録しなければならない。
The relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may, when necessary for an investigation concerning the submission of the report referred to in the preceding paragraph, ask questions of the person obliged to submit the report, inspect that person's books and documents concerning housing loans, etc. or other articles, or request the presentation or submission of those articles (including copies thereof).
The relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office may, when necessary for an investigation concerning the submission of the report referred to in paragraph (2), retain articles submitted in the investigation.
国税庁、国税局又は税務署の当該職員は、第二項の調書の提出に関する調査について必要があるときは、当該調査において提出された物件を留め置くことができる。
When asking questions, carrying out inspections, or requesting presentation or submission under paragraph (3), the relevant officials of the National Tax Agency, a Regional Taxation Bureau or a tax office must carry a certificate showing their identity and present it if requested by any person concerned.
国税庁、国税局又は税務署の当該職員は、第三項の規定による質問、検査又は提示若しくは提出の要求をする場合には、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
The authority of the relevant officials under paragraph (3) and paragraph (4) must not be construed as being granted for the purpose of criminal investigation.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (4) are specified by Cabinet Order.