Article 42-2Special Provisions on Taxation of Interest Received by a Foreign Financial Institution from Bond Transactions with Repurchase/Resale Agreements, etc.
第四十二条の二（外国金融機関等の債券現先取引等に係る利子の課税の特例）
If a foreign financial institution, etc. receives payment of interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act from a specified financial institution, etc. with respect to a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (meaning a bond transaction with a repurchase/resale agreement (meaning a sale and purchase transaction of bonds specified by Cabinet Order as prescribed in Article 161, paragraph (1), item (x) of the Income Tax Act with an agreement to repurchase or resell them; the same applies in paragraphs (3) and (7)) pertaining to the bonds listed in items (i) through (iii) of this paragraph that satisfies the requirements specified by Cabinet Order, or a securities lending transaction (meaning a transaction specified by Cabinet Order in which securities are lent or borrowed with cash or securities as collateral; the same applies in that paragraph) pertaining to the following securities that satisfies the requirements specified by Cabinet Order; hereinafter the same applies in this paragraph) that is conducted between a foreign financial institution, etc. and a specified financial institution, etc. (where the transaction is conducted with a foreign financial institution, etc. listed in paragraph (7), item (i), (b), limited to the case where the transaction pertains to that foreign financial institution, etc. having assumed, as a business of the same kind as financial instruments obligation assumption service prescribed in Article 2, paragraph (28) of the Financial Instruments and Exchange Act (hereinafter referred to as "financial instruments obligation assumption service" in this Article), by underwriting, novation or any other method (hereinafter referred to as "underwriting, etc." in this Article), the obligations under a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. conducted between another foreign financial institution, etc. (excluding a foreign corporation listed in (b) of that item; hereinafter the same applies in this paragraph) and a specified financial institution, etc. (excluding a corporation listed in paragraph (7), item (ii), (b)), and, where the transaction is conducted with a specified financial institution, etc. listed in paragraph (7), item (ii), (b), limited to the case where the transaction pertains to that specified financial institution, etc. having assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. conducted between a foreign financial institution, etc. and another specified financial institution, etc. (excluding a corporation listed in (b) of that item); referred to as a "specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc." in the following paragraph and paragraph (13)), no income tax is imposed on the interest so received (excluding that specified by Cabinet Order).
外国金融機関等が、振替債等に係る債券現先取引等（第一号から第三号までに掲げる債券に係る債券現先取引（所得税法第百六十一条第一項第十号に規定する政令で定める債券の買戻又は売戻条件付売買取引をいう。第三項及び第七項において同じ。）で政令で定める要件を満たすもの又は次に掲げる有価証券に係る証券貸借取引（現金又は有価証券を担保とする有価証券の貸付け又は借入れを行う取引で政令で定めるものをいう。同項において同じ。）で政令で定める要件を満たすものをいう。以下この項において同じ。）で外国金融機関等と特定金融機関等との間で行われるもの（当該取引が外国金融機関等のうち第七項第一号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該外国金融機関等が金融商品取引法第二条第二十八項に規定する金融商品債務引受業（以下この条において「金融商品債務引受業」という。）と同種類の業務として他の外国金融機関等（同号ロに掲げる外国法人を除く。以下この項において同じ。）と特定金融機関等（第七項第二号ロに掲げる法人を除く。）との間で行われた振替債等に係る債券現先取引等に基づく債務を引受け、更改その他の方法（以下この条において「引受け等」という。）により負担したことに係るものである場合に限るものとし、当該取引が特定金融機関等のうち第七項第二号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該特定金融機関等が金融商品債務引受業として外国金融機関等と他の特定金融機関等（同号ロに掲げる法人を除く。）との間で行われた振替債等に係る債券現先取引等に基づく債務を引受け等により負担したことに係るものである場合に限るものとする。次項及び第十三項において「振替債等に係る特定債券現先取引等」という。）につき、特定金融機関等から所得税法第百六十一条第一項第十号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。）については、所得税を課さない。
book-entry government bonds prescribed in Article 88 of the Act on Book-Entry Transfer of Corporate Bonds and Shares (referred to as "book-entry government bonds" in paragraph (3), item (i)), book-entry municipal bonds prescribed in Article 5-2, paragraph (1) or book-entry corporate bonds prescribed in Article 66 of that Act (including those listed in Article 5-3, paragraph (4), item (vii), (a) through (h); hereinafter referred to as "book-entry corporate bonds, etc." in this item), other than those whose amount of interest or amount of redemption money prescribed in Article 41-13-3, paragraph (7), item (viii) is calculated on the basis of an indicator specified by Cabinet Order relating to the issuer of those book-entry corporate bonds, etc. or a specially related person of that issuer (meaning a person having a special relationship specified by Cabinet Order with the issuer of book-entry corporate bonds, etc.);
社債、株式等の振替に関する法律第八十八条に規定する振替国債（第三項第一号において「振替国債」という。）、第五条の二第一項に規定する振替地方債又は同法第六十六条に規定する振替社債（第五条の三第四項第七号イからチまでに掲げるものを含む。以下この号において「振替社債等」という。）のうちその利子の額若しくは第四十一条の十三の三第七項第八号に規定する償還金の額が当該振替社債等の発行をする者若しくは当該発行をする者の特殊関係者（振替社債等の発行をする者との間に政令で定める特殊の関係のある者をいう。）に関する政令で定める指標を基礎として算定されるもの以外のもの
bonds issued or guaranteed by a foreign state or its local government (excluding those listed in the preceding item);
外国又はその地方公共団体が発行し、又は保証する債券（前号に掲げるものを除く。）
bonds issued or guaranteed by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding two items);
外国法人が発行し、又は保証する債券で政令で定めるもの（前二号に掲げるものを除く。）
shares, etc. listed in Article 37-10, paragraph (2), items (i) through (v) (with regard to the beneficial rights listed in item (iv) of that paragraph, limited to beneficial rights of securities investment trusts other than bond investment trusts and beneficial rights of investment trusts other than securities investment trusts that do not fall under bond-based investment trusts) or bonds with share options (including convertible specified corporate bonds prescribed in Article 131, paragraph (1) of the Act on the Securitization of Assets and specified corporate bonds with subscription rights for new preferred equity prescribed in Article 139, paragraph (1) of that Act), that fall under the shares, etc. listed in Article 37-11, paragraph (2), item (i) (excluding those listed in the preceding three items).
第三十七条の十第二項第一号から第五号までに掲げる株式等（同項第四号に掲げる受益権にあつては、公社債投資信託以外の証券投資信託の受益権及び証券投資信託以外の投資信託で公社債等運用投資信託に該当しないものの受益権に限る。）又は新株予約権付社債（資産の流動化に関する法律第百三十一条第一項に規定する転換特定社債及び同法第百三十九条第一項に規定する新優先出資引受権付特定社債を含む。）のうち、第三十七条の十一第二項第一号に掲げる株式等に該当するもの（前三号に掲げるものを除く。）
The provisions of the preceding paragraph do not apply to the interest received prescribed in that paragraph that is received by the foreign financial institution, etc. referred to in that paragraph if that foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (a)) falls under any of the foreign corporations listed in the following items, or if, in the case where the foreign financial institution, etc. referred to in the preceding paragraph (limited to a foreign corporation listed in paragraph (7), item (i), (b)) has assumed, as a business of the same kind as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (limited to one pertaining to the interest received prescribed in the preceding paragraph that is received by the foreign financial institution, etc. referred to in that paragraph) between another foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (a)) and a specified financial institution, etc. (excluding a corporation listed in paragraph (7), item (ii), (b)), that other foreign financial institution, etc. falls under any of the foreign corporations listed in the following items:
前項の規定は、同項の外国金融機関等（第七項第一号イに掲げる外国法人に限る。）が、次の各号に掲げる外国法人のいずれかに該当する場合及び前項の外国金融機関等（第七項第一号ロに掲げる外国法人に限る。）が金融商品債務引受業と同種類の業務として他の外国金融機関等（第七項第一号イに掲げる外国法人に限る。）と特定金融機関等（第七項第二号ロに掲げる法人を除く。）との間の振替債等に係る特定債券現先取引等（当該前項の外国金融機関等が支払を受ける同項に規定する支払を受ける利子に係るものに限る。）に基づく債務を引受け等により負担した場合における当該他の外国金融機関等が、次の各号に掲げる外国法人のいずれかに該当する場合には、同項の外国金融機関等が支払を受ける同項に規定する支払を受ける利子については、適用しない。
a foreign corporation that falls under a foreign controlling shareholder, etc. prescribed in Article 66-5, paragraph (5), item (i) of the specified financial institution, etc. paying that interest (or, if that specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (b)) has assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement, etc. involving book-entry bonds, etc. (limited to one pertaining to that interest) between a foreign financial institution, etc. (limited to a foreign corporation listed in item (i), (a) of that paragraph) and another specified financial institution, etc. other than a corporation listed in item (ii), (b) of that paragraph, that other specified financial institution, etc.) (excluding a corporation of a foreign state in the case where information can be provided to a foreign authority pursuant to the provisions specified by Cabinet Order as provisions concerning the provision of information on taxes to a contracting state or contracting party other than Japan to a treaty prescribed in the proviso to Article 2, paragraph (1), item (viii)-4 of the Income Tax Act or any other international agreement concluded by Japan (limited to one that has provisions for mutually providing information concerning the imposition and collection of taxes), or to any other foreign authority (including an association or foundation without juridical personality prescribed in Article 2, item (viii) of the Corporation Tax Act; referred to as a "corporation of a treaty partner state, etc." in the following paragraph));
当該利子を支払う特定金融機関等（当該特定金融機関等（第七項第二号ロに掲げる法人に限る。）が金融商品債務引受業として外国金融機関等（同項第一号イに掲げる外国法人に限る。）と他の特定金融機関等のうち同項第二号ロに掲げる法人以外のものとの間の振替債等に係る特定債券現先取引等（当該利子に係るものに限る。）に基づく債務を引受け等により負担した場合には、当該他の特定金融機関等）の第六十六条の五第五項第一号に規定する国外支配株主等に該当する外国法人（所得税法第二条第一項第八号の四ただし書に規定する条約その他の我が国が締結した国際約束（租税の賦課及び徴収に関する情報を相互に提供することを定める規定を有するものに限る。）の我が国以外の締約国又は締約者その他外国の機関への租税に関する情報の提供に関する規定として政令で定める規定により外国の機関に対して当該情報の提供を行うことができることとされている場合における当該外国の法人（法人税法第二条第八号に規定する人格のない社団等を含む。次項において「条約相手国等の法人」という。）を除く。）
a foreign corporation (excluding a foreign corporation listed in the preceding item) that falls under a foreign affiliated company prescribed in Article 40-4, paragraph (2), item (i) or Article 66-6, paragraph (2), item (i) pertaining to a resident or domestic corporation (excluding one to which the provisions of Article 40-4, paragraph (7) or (12) (limited to the part pertaining to item (i)) or Article 66-6, paragraph (7) or (12) (limited to the part pertaining to item (i)) apply);
居住者又は内国法人に係る第四十条の四第二項第一号又は第六十六条の六第二項第一号に規定する外国関係会社（第四十条の四第七項若しくは第十二項（第一号に係る部分に限る。）又は第六十六条の六第七項若しくは第十二項（第一号に係る部分に限る。）の規定の適用があるものを除く。）に該当する外国法人（前号に掲げる外国法人を除く。）
a foreign corporation (excluding the foreign corporations listed in the preceding two items) in the case where foreign country's corporate tax (meaning foreign country's corporate tax prescribed in Article 69, paragraph (1) of the Corporation Tax Act; hereinafter the same applies in this item) is not imposed on the foreign corporation with respect to that interest in the state or territory where its head office or principal office is located (hereinafter referred to in this item as the "state of the head office") (excluding the case where that interest is attributed to a business conducted by the foreign corporation at its business office or other office (referred to in paragraph (7) and paragraph (10) as a "business office or similar place") located in any state or territory other than the state of the head office, and foreign country's corporate tax is imposed on the foreign corporation with respect to that interest in such state or territory).
外国法人のその本店又は主たる事務所の所在する国又は地域（以下この号において「本店所在地国」という。）において当該利子について外国法人税（法人税法第六十九条第一項に規定する外国法人税をいう。以下この号において同じ。）が課されないこととされている場合（当該利子が本店所在地国以外の国又は地域に所在する営業所又は事務所（第七項及び第十項において「営業所等」という。）において行う事業に帰せられる場合であつて、当該国又は地域において当該利子について外国法人税が課される場合を除く。）における当該外国法人（前二号に掲げる外国法人を除く。）
If a foreign corporation other than a foreign financial institution, etc. (limited to a corporation of a treaty partner state, etc.; hereinafter referred to as a "specified foreign corporation" in this Article) receives payment of interest listed in Article 161, paragraph (1), item (x) of the Income Tax Act from a specified financial institution, etc. with respect to a bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. (meaning a bond transaction with a repurchase/resale agreement pertaining to the following bonds that satisfies the requirements specified by Cabinet Order; hereinafter the same applies in this paragraph) that commenced during the period from April 1, 2017 to March 31, 2029 and is conducted between the specified foreign corporation and a specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (a), if the transaction pertains to the bonds listed in item (ii) or (iii) of this paragraph) (where the transaction is conducted with a specified financial institution, etc. listed in (b) of that item, limited to the case where the transaction pertains to that specified financial institution, etc. having assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. conducted between a specified foreign corporation and another specified financial institution, etc. (excluding a corporation listed in (b) of that item); referred to as a "specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc." in the following paragraph and paragraph (13)), no income tax is imposed on the interest so received (excluding that specified by Cabinet Order).
外国金融機関等以外の外国法人（条約相手国等の法人に限る。以下この条において「特定外国法人」という。）が、平成二十九年四月一日から令和十一年三月三十一日までの間において開始した振替国債等に係る債券現先取引（次に掲げる債券に係る債券現先取引で政令で定める要件を満たすものをいう。以下この項において同じ。）で特定外国法人と特定金融機関等（当該取引が第二号又は第三号に掲げる債券に係るものである場合にあつては、第七項第二号イに掲げる法人に限る。）との間で行われるもの（当該取引が特定金融機関等のうち同号ロに掲げるものとの間で行われるものである場合にあつては、当該取引が、当該特定金融機関等が金融商品債務引受業として特定外国法人と他の特定金融機関等（同号ロに掲げる法人を除く。）との間で行われた振替国債等に係る債券現先取引に基づく債務を引受け等により負担したことに係るものである場合に限る。次項及び第十三項において「振替国債等に係る特定債券現先取引」という。）につき、特定金融機関等から所得税法第百六十一条第一項第十号に掲げる利子の支払を受ける場合には、その支払を受ける利子（政令で定めるものを除く。）については、所得税を課さない。
bonds issued or guaranteed by a foreign state, which are specified by Cabinet Order;
外国が発行し、又は保証する債券で政令で定めるもの
bonds issued by a foreign corporation, which are specified by Cabinet Order (excluding those listed in the preceding item).
外国法人が発行する債券で政令で定めるもの（前号に掲げるものを除く。）
The provisions of the preceding paragraph do not apply if a specified foreign corporation receiving payment of the interest received prescribed in that paragraph (excluding a specified foreign corporation that is the trustee of a qualified foreign securities investment trust (meaning a qualified foreign securities investment trust prescribed in Article 5-2, paragraph (2); hereinafter the same applies in this paragraph, the following paragraph and paragraph (10)) in the case where it receives payment of that interest with respect to the trust property of that qualified foreign securities investment trust) falls under a foreign related person (meaning a foreign corporation that has, with the specified financial institution, etc. paying that interest, a relationship in which either corporation directly or indirectly holds shares or capital contributions accounting for 50 percent or more of the total number or total amount of the issued shares of or capital contributions to the other corporation (excluding its own shares or capital contributions held by that other corporation) or any other special relationship specified by Cabinet Order) of the specified financial institution, etc. paying that interest (or, if that specified financial institution, etc. (limited to a corporation listed in paragraph (7), item (ii), (b)) has assumed, as financial instruments obligation assumption service, by underwriting, etc., the obligations under a specified bond transaction with a repurchase/resale agreement involving book-entry government bonds, etc. (limited to one pertaining to that interest) between a specified foreign corporation and another specified financial institution, etc. other than a corporation listed in (b) of that item, that other specified financial institution, etc.; hereinafter the same applies in this paragraph).
前項の規定は、同項に規定する支払を受ける利子の支払を受ける特定外国法人（適格外国証券投資信託（第五条の二第二項に規定する適格外国証券投資信託をいう。以下この項、次項及び第十項において同じ。）の受託者である特定外国法人が当該適格外国証券投資信託の信託財産につき当該利子の支払を受ける場合における当該特定外国法人を除く。）が、当該利子を支払う特定金融機関等（当該特定金融機関等（第七項第二号ロに掲げる法人に限る。）が金融商品債務引受業として特定外国法人と他の特定金融機関等のうち同号ロに掲げる法人以外のものとの間の振替国債等に係る特定債券現先取引（当該利子に係るものに限る。）に基づく債務を引受け等により負担した場合には、当該他の特定金融機関等。以下この項において同じ。）の国外関連者（外国法人で、当該利子を支払う特定金融機関等との間にいずれか一方の法人が他方の法人の発行済株式又は出資（当該他方の法人が有する自己の株式又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のあるものをいう。）に該当する場合には、適用しない。
The provisions of paragraph (3) apply to the interest received prescribed in paragraph (3) that a specified foreign corporation that is the trustee of a foreign investment trust (meaning a foreign investment trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph) receives with respect to the trust property of that foreign investment trust, only if that foreign investment trust is a qualified foreign securities investment trust.
第三項の規定は、外国投資信託（投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託をいう。以下この項において同じ。）の受託者である特定外国法人が当該外国投資信託の信託財産につき支払を受ける第三項に規定する支払を受ける利子については、当該外国投資信託が適格外国証券投資信託である場合に限り、適用する。
The provisions of paragraphs (1) and (3) do not apply to the interest received prescribed in those provisions (hereinafter referred to as "specified interest" in this Article) that is received by a foreign corporation having a permanent establishment and that falls under the domestic source income listed in Article 141, item (i), (a) of the Corporation Tax Act.
第一項及び第三項の規定は、恒久的施設を有する外国法人が支払を受けるこれらの規定に規定する支払を受ける利子（以下この条において「特定利子」という。）で、法人税法第百四十一条第一号イに掲げる国内源泉所得に該当するものについては、適用しない。
In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
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。
foreign financial institution, etc.: Any of the following foreign corporations:
外国金融機関等 次に掲げる外国法人をいう。
a foreign corporation engaged in the banking business, financial instruments business or insurance business in a foreign state in accordance with the laws and regulations of the state;
外国の法令に準拠して当該国において銀行業、金融商品取引業又は保険業を営む外国法人
a foreign corporation that conducts, in a foreign state, a business of the same kind as financial instruments obligation assumption service and that has obtained, for conducting that business, a license of the same kind as the license referred to in Article 156-2 of the Financial Instruments and Exchange Act, or a permission similar thereto or any other administrative disposition, in that state under the laws and regulations of that state (limited to a foreign corporation that, as that business it conducts, assumes by underwriting, etc. the obligations under a bond transaction with a repurchase/resale agreement or a securities lending transaction between another foreign corporation (limited to a foreign corporation listed in (a), (c) or (d)) and a specified financial institution, etc. (excluding a corporation listed in (b) of the following item));
a central bank of a foreign state;
外国の中央銀行
an international organization established based on an international agreement;
国際間の取極に基づき設立された国際機関
specified financial institution, etc.: Any of the following corporations:
特定金融機関等 次に掲げる法人をいう。
a corporation (limited to a corporation that has a business office or similar place in Japan) which is a financial institution prescribed in Article 8, paragraph (1), a financial instruments business operator prescribed in paragraph (2) of the Article or any other entity specified by Cabinet Order, and which falls under the category of financial institution prescribed in Article 2, paragraph (2) of the Act on Close-Out Netting of Specified Financial Transactions Conducted by Financial Institutions (Act No. 108 of 1998);
a financial instruments clearing organization prescribed in Article 2, paragraph (29) of the Financial Instruments and Exchange Act (limited to a financial instruments clearing organization that, as financial instruments obligation assumption service it conducts, assumes by underwriting, etc. the obligations under a bond transaction with a repurchase/resale agreement or a securities lending transaction between a foreign financial institution, etc. (excluding a foreign corporation listed in (b) of the preceding item) or a specified foreign corporation and another corporation (limited to a corporation listed in (a) or (c)));
the Bank of Japan.
日本銀行
A foreign financial institution, etc. or specified foreign corporation that seeks the application of the provisions of paragraph (1) or (3), pursuant to the provisions of Cabinet Order, must submit a return stating that it seeks the application of those provisions with respect to the specified interest receivable, as well as its name and the location of its head office or principal office (or any other place specified by Order of the Ministry of Finance for a foreign corporation with a permanent establishment; hereinafter the same applies in this Article) and any other matters specified by Order of the Ministry of Finance (hereinafter referred to in this Article as a "written application for a tax exemption"), no later than the day preceding the day on which the foreign financial institution, etc. or specified foreign corporation is to receive payment for the first time, via the person who pays the specified interest, to the competent district director with jurisdiction over the place for tax payment pursuant to the provisions of Article 17 of the Income Tax Act which pertains to the person who makes payment in terms of the specified interest (in the case where another place has been designated pursuant to the provisions of Article 18, paragraph (2) of the Act: the designated place for tax payment).
第一項又は第三項の規定の適用を受けようとする外国金融機関等又は特定外国法人は、政令で定めるところにより、その支払を受けるべき特定利子につきこれらの規定の適用を受けようとする旨、その者の名称及び本店又は主たる事務所の所在地（恒久的施設を有する外国法人にあつては、財務省令で定める場所。以下この条において同じ。）その他の財務省令で定める事項を記載した申告書（以下この条において「非課税適用申告書」という。）を、最初にその支払を受けるべき日の前日までに、その特定利子の支払をする者を経由してその支払をする者の当該特定利子に係る所得税法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しなければならない。
In the case referred to in the preceding paragraph, where a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph, it is deemed that the submission to the district director of the tax office has been made when the written application has been received by the person who pays the specified interest set forth in the paragraph.
A foreign financial institution, etc. or specified foreign corporation that submits a written application for a tax exemption, upon submission, must present its certificate of registered matters of the corporation and any other document specified by Cabinet Order (or, where the provisions of paragraph (5) apply, those documents and the document specified by Order of the Ministry of Finance as a document certifying that it falls under a specified foreign corporation that is the trustee of a qualified foreign securities investment trust) to the head of the business office or similar place of the specified financial institution, etc. via which submission is made, and the head of the business office or similar place of the specified financial institution, etc. must confirm, by the documents specified by Cabinet Order, the name and the location of the head office or principal office stated in the written application (or, where the provisions of that paragraph apply, the name and the location of the head office or principal office stated in that written application for a tax exemption, and the name of the qualified foreign securities investment trust and the statement pertaining to that qualified foreign securities investment trust referred to in Article 5-2, paragraph (2)).
非課税適用申告書の提出をする外国金融機関等又は特定外国法人は、その提出をする際、その経由する特定金融機関等の営業所等の長に当該提出をする者の法人の登記事項証明書その他の政令で定める書類（第五項の規定の適用がある場合にあつては、当該書類及び適格外国証券投資信託の受託者である特定外国法人に該当することを証する書類として財務省令で定める書類）を提示しなければならないものとし、当該特定金融機関等の営業所等の長は、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地（同項の規定の適用がある場合にあつては、当該非課税適用申告書に記載されている名称及び本店又は主たる事務所の所在地並びに適格外国証券投資信託の名称並びに当該適格外国証券投資信託に係る第五条の二第二項の記載）を当該政令で定める書類により確認しなければならないものとする。
Where a foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption comes to fall under any of the cases listed in the following items (or, for a foreign financial institution, etc. (limited to a foreign corporation listed in paragraph (7), item (i), (c) or (d); hereinafter referred to as a "foreign central bank, etc." in this paragraph), comes to fall under the case listed in item (i)), it must, no later than the day preceding the day on which it is to receive, for the first time since the day on which it came to fall under that case, payment of specified interest from the specified financial institution, etc. via which the written application for a tax exemption has been submitted, submit the return specified in each of those items (or, for a foreign central bank, etc., the return specified in item (i); hereinafter the same applies in this paragraph) to the district director prescribed in paragraph (8) via the specified financial institution, etc. In this case, where it has failed to submit the return specified in each of those items, the provisions of paragraphs (1) and (3) do not apply to the specified interest to be received by it from the specified financial institution, etc. on or after the day on which it came to fall under that case.
非課税適用申告書を提出した外国金融機関等又は特定外国法人が、次の各号に掲げる場合に該当することとなつた場合（外国金融機関等（第七項第一号ハ又はニに掲げる外国法人に限る。以下この項において「外国中央銀行等」という。）にあつては、第一号に掲げる場合に該当することとなつた場合）には、その者は、その該当することとなつた日以後最初に当該非課税適用申告書の提出をする際に経由した特定金融機関等から特定利子の支払を受けるべき日の前日までに、当該各号に定める申告書（外国中央銀行等にあつては、第一号に定める申告書。以下この項において同じ。）を当該特定金融機関等を経由して第八項に規定する税務署長に提出しなければならない。この場合において、当該各号に定める申告書を提出しなかつたときは、その該当することとなつた日以後に当該特定金融機関等から支払を受ける特定利子については、第一項及び第三項の規定は、適用しない。
if it has changed its name, the location of its head office or principal office or any other matter specified by Order of the Ministry of Finance stated in that written application for a tax exemption or in the return specified in the following item: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance, after that change, of the person who submitted that written application for a tax exemption or that return;
if five years (or two years, for a specified foreign corporation) have elapsed from the day following the date on which that written application for a tax exemption was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name and the location of the head office or principal office and other matters specified by Order of the Ministry of Finance of the person who submitted that written application for a tax exemption.
The provisions of paragraphs (9) and (10) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "the preceding paragraph" in paragraph (9) is deemed to be replaced with "paragraph (11)", the phrase "a written application for a tax exemption has been submitted to the district director of the tax office prescribed in the paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in the preceding paragraph", the phrase "submits a written application for a tax exemption" in paragraph (10) is deemed to be replaced with "submits the return specified in each item of the following paragraph", the phrase "that written application for a tax exemption" is deemed to be replaced with "the return specified in each of those items", the phrase "本店又は" (head office or) is deemed to be replaced with "本店若しくは" (head office or, joining a smaller group of alternatives), the phrase "(or, where the provisions of that paragraph apply" is deemed to be replaced with "or the name and the location of the head office or principal office after the change (or, where the provisions of paragraph (5) apply", the phrase "principal office stated in that written application for a tax exemption, and" is deemed to be replaced with "principal office stated in that written application for a tax exemption, or the name and the location of the head office or principal office after the change, and", and the phrase "the name of the qualified foreign securities investment trust" is deemed to be replaced with "the name, or the name after the change, of the qualified foreign securities investment trust".
第九項及び第十項の規定は、前項各号に定める申告書の提出について準用する。この場合において、第九項中「前項」とあるのは「第十一項」と、「非課税適用申告書が同項」とあるのは「同項各号に定める申告書が前項」と、第十項中「非課税適用申告書の」とあるのは「次項各号に定める申告書の」と、「当該非課税適用申告書」とあるのは「当該各号に定める申告書」と、「本店又は」とあるのは「本店若しくは」と、「（同項」とあるのは「又は変更後の名称及び本店若しくは主たる事務所の所在地（第五項」と、「所在地並びに」とあるのは「所在地又は変更後の名称及び本店若しくは主たる事務所の所在地並びに」と、「の名称」とあるのは「の名称又は変更後の名称」と読み替えるものとする。
A specified financial institution, etc. must keep books with regard to the specified bond transactions with a repurchase/resale agreement, etc. involving book-entry bonds, etc. or the specified bond transactions with a repurchase/resale agreement involving book-entry government bonds, etc. pertaining to the specified interest that a foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption receives from that specified financial institution, etc., and must state or record in such books, pursuant to the provisions of Cabinet Order, the day on which a contract for such transactions was concluded and any other matters specified by Order of the Ministry of Finance, for each foreign financial institution, etc. or specified foreign corporation that has submitted a written application for a tax exemption.
特定金融機関等は、非課税適用申告書の提出をした外国金融機関等又は特定外国法人が当該特定金融機関等から支払を受ける特定利子に係る振替債等に係る特定債券現先取引等又は振替国債等に係る特定債券現先取引につき帳簿を備え、各人別に、政令で定めるところにより、これらの取引に係る契約が締結された日その他の財務省令で定める事項を記載し、又は記録しなければならない。
A foreign financial institution, etc. or specified foreign corporation referred to in paragraph (8) or (11) may, in lieu of submitting a written application for a tax exemption under the provisions of paragraph (8) or submitting the return specified in each item of paragraph (11) under the provisions of that paragraph, provide the person who pays the specified interest referred to in paragraph (8) or the specified financial institution, etc. referred to in paragraph (11) with the matters to be stated in that written application for a tax exemption or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance). In this case, that foreign financial institution, etc. or specified foreign corporation is deemed to have submitted that written application for a tax exemption or the return specified in each of those items to that person who pays the specified interest or that specified financial institution, etc.
第八項又は第十一項の外国金融機関等又は特定外国法人は、第八項の規定による非課税適用申告書の提出又は第十一項の規定による同項各号に定める申告書の提出に代えて、第八項の特定利子の支払をする者又は第十一項の特定金融機関等に対し、当該非課税適用申告書又は当該各号に定める申告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。）により提供することができる。この場合において、当該外国金融機関等又は特定外国法人は、当該非課税適用申告書又は当該各号に定める申告書を当該特定利子の支払をする者又は当該特定金融機関等に提出したものとみなす。
With regard to the application of the provisions of paragraphs (9) and (12) in the case where the provisions of the preceding paragraph apply, the phrase "a written application for a tax exemption" in paragraph (9) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption", the phrase "when the written application has been received" is deemed to be replaced with "when the matters have been provided", the phrase "a written application for a tax exemption has" in paragraph (12) is deemed to be replaced with "the matters to be stated in a written application for a tax exemption have", and the phrase "the return specified in each item of that paragraph" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph".
The due date of filing a written application for a tax exemption, and other necessary matters concerning the application of the provisions of paragraphs (1) through (6) and paragraph (8) through the preceding paragraph are specified by Cabinet Order.
非課税適用申告書の提出期限その他第一項から第六項まで及び第八項から前項までの規定の適用に関し必要な事項は、政令で定める。