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Article 42-2-2Special Provisions on the Submission of Payment Reports and Related Documents

第四十二条の二の二(支払調書等の提出の特例)

With regard to the reports and statements prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2) that are to be submitted under those provisions (hereinafter referred to as "statements and similar reports" in this Article), where the number calculated as provided by Order of the Ministry of Finance as the number of sheets of those statements and similar reports that should have been submitted during the period from January 1 to December 31 of the year before the year preceding the year that includes the due date for submitting those statements and similar reports is 100 or more, the person required to submit those statements and similar reports must, notwithstanding those provisions, provide the matters prescribed in those provisions that are to be stated in those 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:

第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項の規定により提出するこれらの規定に規定する報告書及び調書(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。

the method specified by Order of the Ministry of Finance as a method of using an electronic data processing system (meaning an electronic data processing system prescribed in ), which is used after notifying the district director in advance as provided by Order of the Ministry of Finance;

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(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

the method of submitting an optical disc or any other recording medium specified by Order of the Ministry of Finance (hereinafter referred to as an "optical disc or similar medium" in this Article) on which the required particulars have been recorded.

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

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(前項の規定に該当する者を除く。)は、その者が提出すべき調書等の記載事項を記録した光ディスク等の提出をもつて当該調書等の提出に代えることができる。

If a person required to submit statements and similar reports has obtained, as provided by Cabinet Order, the approval of the competent district director (meaning the district director prescribed in Article 8-4, paragraph (9), Article 9-4-2, paragraph (2), Article 29-2, paragraph (6) or (7), Article 37-11-3, paragraph (7), Article 37-14, paragraph (35), Article 37-14-2, paragraph (27) or Article 41-2-3, paragraph (2)), the person may, notwithstanding those provisions and the provisions of paragraph (1), provide the required particulars of those statements and similar reports to the district director specified by Order of the Ministry of Finance by either of the methods listed in the items of that paragraph.

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(第八条の四第九項、第九条の四の二第二項、第二十九条の二第六項若しくは第七項、第三十七条の十一の三第七項、第三十七条の十四第三十五項、第三十七条の十四の二第二十七項又は第四十一条の二の三第二項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。

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