Article 66-4-4Provision of Country-by-Country Reports Concerning Specified Multinational Enterprise Groups
第六十六条の四の四（特定多国籍企業グループに係る国別報告事項の提供）
A domestic corporation that is a constituent entity of a specified multinational enterprise group (limited to one that falls under the category of ultimate parent company, etc. or surrogate parent entity; hereinafter the same applies in this paragraph) must provide the country-by-country report (meaning the revenue, the amount of profit before income tax, the amount of tax paid and other matters specified by Order of the Ministry of Finance for each state or territory in which the business of the constituent entities of the specified multinational enterprise group is conducted; hereinafter the same applies in this Article) for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system (meaning the method specified by Order of the Ministry of Finance as a method using the electronic data processing system prescribed in Article 6, paragraph (1) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology, which is used upon notification made in advance to the district director pursuant to the provisions of Order of the Ministry of Finance; hereinafter the same applies in this Article and the following Article), to the district director with jurisdiction over the location of the head office or principal office of that domestic corporation.
特定多国籍企業グループの構成会社等である内国法人（最終親会社等又は代理親会社等に該当するものに限る。以下この項において同じ。）は、当該特定多国籍企業グループの各最終親会計年度に係る国別報告事項（特定多国籍企業グループの構成会社等の事業が行われる国又は地域ごとの収入金額、税引前当期利益の額、納付税額その他の財務省令で定める事項をいう。以下この条において同じ。）を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法（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情報通信技術を活用した行政の推進等に関する法律第六条第一項に規定する電子情報処理組織を使用する方法として財務省令で定める方法をいう。以下この条及び次条において同じ。）により、当該内国法人の本店又は主たる事務所の所在地の所轄税務署長に提供しなければならない。
In the case specified by Cabinet Order as a case where the authority that enforces the laws and regulations concerning taxes of the country of residence of the ultimate parent company, etc. of a specified multinational enterprise group (or, where a surrogate parent entity has been designated, of the surrogate parent entity) is found to be unable to carry out the provision of information equivalent to the country-by-country report to Japan, a domestic corporation that is a constituent entity of that specified multinational enterprise group (excluding one that falls under the category of ultimate parent company, etc. or surrogate parent entity; hereinafter the same applies in this paragraph) or a foreign corporation that has a permanent establishment and that is such a constituent entity must provide the country-by-country report for each ultimate parent fiscal year of that specified multinational enterprise group, within one year from the day following the last day of that ultimate parent fiscal year, pursuant to the provisions of Order of the Ministry of Finance, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
特定多国籍企業グループの構成会社等である内国法人（最終親会社等又は代理親会社等に該当するものを除く。以下この項において同じ。）又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの最終親会社等（代理親会社等を指定した場合には、代理親会社等）の居住地国の租税に関する法令を執行する当局が国別報告事項に相当する情報の提供を我が国に対して行うことができないと認められる場合として政令で定める場合に該当するときは、当該特定多国籍企業グループの各最終親会計年度に係る国別報告事項を、当該各最終親会計年度終了の日の翌日から一年以内に、財務省令で定めるところにより、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the country-by-country report concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, within one year from the day following the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the country-by-country report under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the country-by-country report under the provisions of that paragraph on behalf of the others are not required to provide the country-by-country report under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
前項の規定により同項の特定多国籍企業グループに係る国別報告事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日の翌日から一年以内に、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による国別報告事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による国別報告事項を代表して提供するものとされた法人以外の法人は、同項の規定による国別報告事項を提供することを要しない。
In this Article and the following Article, the meanings of the terms listed in the following items are as prescribed respectively in those items:
この条及び次条において、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。
corporate group: a group of enterprises that is specified by Cabinet Order as one for which consolidated financial statements of that group of enterprises (meaning financial documents stating the assets and profit and loss of that group of enterprises on a consolidated basis in accordance with generally accepted accounting standards; the same applies in item (iv)) are prepared;
企業グループ 企業集団のうち、その企業集団の連結財務諸表（一般に公正妥当と認められる会計処理の基準に従つてその企業集団の財産及び損益の状況を連結して記載した計算書類をいう。第四号において同じ。）が作成されるものとして政令で定めるものをいう。
multinational enterprise group: a corporate group in which there are two or more countries of residence of the constituent entities of that corporate group, or any other corporate group specified by Cabinet Order;
specified multinational enterprise group: a multinational enterprise group for which the amount specified by Order of the Ministry of Finance as the gross revenue of the multinational enterprise group in the immediately preceding ultimate parent fiscal year is 100 billion yen or more;
constituent entity: a company, etc. (meaning a company, partnership or any other business entity equivalent thereto (including those equivalent thereto in a foreign state); hereinafter the same applies in this item and item (viii)) whose assets and profit and loss are stated on a consolidated basis in the consolidated financial statements of a corporate group, or any other company, etc. specified by Cabinet Order;
ultimate parent company, etc.: among the constituent entities of a corporate group, one specified by Cabinet Order as controlling the body (meaning a shareholders' meeting or any other body equivalent thereto) that decides the financial and operating or business policies of the other constituent entities of that corporate group (referred to as a "parent company, etc." in this item), which has no parent company, etc. of its own;
surrogate parent entity: any one constituent entity of a specified multinational enterprise group other than its ultimate parent company, etc., which that ultimate parent company, etc. has designated as the entity to provide the country-by-country report of that specified multinational enterprise group, or matters equivalent thereto, to the authority that enforces the laws and regulations concerning taxes of the country of residence of that constituent entity (limited to a state or territory other than the country of residence of that ultimate parent company, etc.);
代理親会社等 特定多国籍企業グループの最終親会社等以外のいずれか一の構成会社等で、当該特定多国籍企業グループの国別報告事項又はこれに相当する事項を当該構成会社等の居住地国（当該最終親会社等の居住地国以外の国又は地域に限る。）の租税に関する法令を執行する当局に提供するものとして当該最終親会社等が指定したものをいう。
ultimate parent fiscal year: the period that serves as the unit for calculating the assets and profit and loss of the ultimate parent company, etc.;
最終親会計年度 最終親会社等の財産及び損益の計算の単位となる期間をいう。
country of residence: the state or territory specified in the following for each category of company, etc. listed therein:
居住地国 次に掲げる会社等の区分に応じそれぞれ次に定める国又は地域をいう。
a company, etc. that is subject, under the laws and regulations of a foreign state, to a tax equivalent to corporation tax by reason of having its head office or principal office, or the place where its business is managed and controlled, in that foreign state, or of having any other similar place in that foreign state (excluding a company, etc. listed in (c)): that foreign state;
外国の法令において、当該外国に本店若しくは主たる事務所又はその事業が管理され、かつ、支配されている場所を有することその他当該外国にこれらに類する場所を有することにより、法人税に相当する税を課されるものとされている会社等（ハに掲げる会社等を除く。） 当該外国
a company, etc. that has its head office or principal office in a foreign state (excluding a company, etc. listed in (a)): that foreign state;
外国に本店又は主たる事務所を有する会社等（イに掲げる会社等を除く。） 当該外国
a company, etc. that has its head office or principal office in Japan: Japan.
国内に本店又は主たる事務所を有する会社等 我が国
A domestic corporation that is a constituent entity of a specified multinational enterprise group, or a foreign corporation that has a permanent establishment and that is such a constituent entity, must provide the notification items on the ultimate parent company, etc. (meaning the matters specified by Order of the Ministry of Finance as information concerning the ultimate parent company, etc. and the surrogate parent entity of the specified multinational enterprise group; the same applies in the following paragraph) for each ultimate parent fiscal year of that specified multinational enterprise group, by the last day of that ultimate parent fiscal year, by a method using a specified electronic data processing system, to the district director with jurisdiction over, for that domestic corporation, the location of its head office or principal office, and, for that foreign corporation, the location of its office, place of business or any other equivalent place pertaining to the business conducted through its permanent establishment (where there are two or more of these, the location of the principal one).
特定多国籍企業グループの構成会社等である内国法人又は当該構成会社等である恒久的施設を有する外国法人は、当該特定多国籍企業グループの各最終親会計年度に係る最終親会社等届出事項（特定多国籍企業グループの最終親会社等及び代理親会社等に関する情報として財務省令で定める事項をいう。次項において同じ。）を、当該各最終親会計年度終了の日までに、特定電子情報処理組織を使用する方法により、当該内国法人にあつてはその本店又は主たる事務所の所在地、当該外国法人にあつてはその恒久的施設を通じて行う事業に係る事務所、事業所その他これらに準ずるものの所在地（これらが二以上ある場合には、主たるものの所在地）の所轄税務署長に提供しなければならない。
Where there are two or more domestic corporations and foreign corporations that have a permanent establishment which are required to provide the notification items on the ultimate parent company, etc. concerning the specified multinational enterprise group referred to in the preceding paragraph pursuant to the provisions of that paragraph, if any one of those domestic corporations and foreign corporations that have a permanent establishment has provided, by the last day of each ultimate parent fiscal year referred to in that paragraph, by a method using a specified electronic data processing system, the name of the corporation that is to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on behalf of those corporations and other matters specified by Order of the Ministry of Finance to the district director with jurisdiction prescribed in that paragraph pertaining to that one corporation, the corporations other than the corporation designated to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph on behalf of the others are not required to provide the notification items on the ultimate parent company, etc. under the provisions of that paragraph, notwithstanding the provisions of that paragraph.
前項の規定により同項の特定多国籍企業グループに係る最終親会社等届出事項を提供しなければならないこととされる内国法人及び恒久的施設を有する外国法人が複数ある場合において、同項の各最終親会計年度終了の日までに、特定電子情報処理組織を使用する方法により、当該内国法人及び恒久的施設を有する外国法人のうちいずれか一の法人がこれらの法人を代表して同項の規定による最終親会社等届出事項を提供する法人の名称その他の財務省令で定める事項を当該一の法人に係る同項に規定する所轄税務署長に提供したときは、同項の規定にかかわらず、同項の規定による最終親会社等届出事項を代表して提供するものとされた法人以外の法人は、同項の規定による最終親会社等届出事項を提供することを要しない。
Where the country-by-country report under the provisions of paragraph (1) or (2) has not been provided to the district director by the deadline for its provision without justifiable grounds, the representative of the corporation (including the administrator of an association or foundation without juridical personality; the same applies in the following paragraph), agent, employee or other worker who committed the violation is punished by a fine of 300,000 yen or less; provided, however, that the punishment may be remitted depending on the circumstances.
If a representative, agent, employee or other worker of a corporation has committed the violation set forth in the preceding paragraph with regard to the business of that corporation, not only the offender is punished but also that corporation is subject to the punishment prescribed in that paragraph.
If the provisions of the preceding paragraph apply to an association or foundation without juridical personality, its representative or administrator represents the association or foundation without juridical personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the defendant or the suspect apply mutatis mutandis.
人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
Beyond what is provided for in the preceding three paragraphs, necessary matters concerning the application of the provisions of paragraphs (1) through (6) are specified by Cabinet Order.
前三項に定めるもののほか、第一項から第六項までの規定の適用に関し必要な事項は、政令で定める。