Article 8-4Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.
第八条の四（上場株式等に係る配当所得等の課税の特例）
Where a resident or a nonresident who has a permanent establishment has interest and similar income prescribed in Article 23, paragraph (1) of the Income Tax Act (excluding general interest and similar income prescribed in Article 3, paragraph (1), interest and similar income on foreign general public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1), and others specified by Cabinet Order; hereinafter referred to in this paragraph and paragraph (5) as "interest and similar income") or dividends and similar income prescribed in Article 24, paragraph (1) of that Act (excluding dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1), dividends and similar income on foreign privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of the preceding Article, and others specified by Cabinet Order; hereinafter referred to in this paragraph, paragraph (4), and paragraph (5) as "dividends and similar income") which the person is to receive on or after January 1, 2016 and which are listed in the following items (hereinafter referred to in this paragraph, the following paragraph, and paragraph (4) as "dividends and similar income on listed shares, etc."), notwithstanding the provisions of Article 22, Article 89, and Article 165 of that Act, income tax is imposed on the interest income and dividend income pertaining to the dividends and similar income on listed shares, etc., separately from other income, on the amount calculated, as specified by Cabinet Order, as the amount of interest income and the amount of dividend income pertaining to the dividends and similar income on listed shares, etc. for that year (hereinafter referred to in this paragraph as the "amount of dividend income, etc. on listed shares, etc."), in an amount equivalent to 15 percent of the taxable amount of dividend income, etc. on listed shares, etc. (meaning the amount of dividend income, etc. on listed shares, etc. (where the provisions of Articles 72 through 87 of that Act as replaced pursuant to the provisions of paragraph (3), item (iii) apply, the amount after that application)). In this case, the provisions of Article 92, paragraph (1) of that Act do not apply to the dividend income pertaining to the dividends and similar income on listed shares, etc..
居住者又は恒久的施設を有する非居住者が、平成二十八年一月一日以後に支払を受けるべき所得税法第二十三条第一項に規定する利子等（第三条第一項に規定する一般利子等、第三条の三第一項に規定する国外一般公社債等の利子等その他政令で定めるものを除く。以下この項及び第五項において「利子等」という。）又は同法第二十四条第一項に規定する配当等（第八条の二第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等、前条第一項に規定する国外私募公社債等運用投資信託等の配当等その他政令で定めるものを除く。以下この項、第四項及び第五項において「配当等」という。）で次に掲げるもの（以下この項、次項及び第四項において「上場株式等の配当等」という。）を有する場合には、当該上場株式等の配当等に係る利子所得及び配当所得については、同法第二十二条及び第八十九条並びに第百六十五条の規定にかかわらず、他の所得と区分し、その年中の当該上場株式等の配当等に係る利子所得の金額及び配当所得の金額として政令で定めるところにより計算した金額（以下この項において「上場株式等に係る配当所得等の金額」という。）に対し、上場株式等に係る課税配当所得等の金額（上場株式等に係る配当所得等の金額（第三項第三号の規定により読み替えられた同法第七十二条から第八十七条までの規定の適用がある場合には、その適用後の金額）をいう。）の百分の十五に相当する金額に相当する所得税を課する。この場合において、当該上場株式等の配当等に係る配当所得については、同法第九十二条第一項の規定は、適用しない。
interest and similar income or dividends and similar income on shares, etc. listed in Article 37-11, paragraph (2), item (i), other than dividends and similar income received from a domestic corporation by a person who holds, as of the record date for the payment of the dividends and similar income paid by the domestic corporation (where the dividends and similar income pertain to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of the Income Tax Act, the date specified by Cabinet Order; hereinafter the same applies in this item and paragraph (9)), shares (including investment units; hereinafter the same applies in this Chapter) or capital contributions that account for 3 percent or more of the total number or the total amount of the issued shares (for an investment corporation (meaning an investment corporation as prescribed in Article 2, paragraph (12) of the Act on Investment Trusts and Investment Corporations; the same applies in item (iii), Article 9-3, item (iii), and Article 9-3-2, paragraph (3), item (iii)), the issued investment units (meaning investment units as prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations; hereinafter the same applies in this paragraph, paragraph (1), item (iv) of the following Article, Article 9-3, item (iii), and Article 9-3-2, paragraph (1), item (iii) and paragraph (3), item (iii)); hereinafter the same applies in this item, paragraph (9), and Article 9-3, item (i)) of or capital contributions to the domestic corporation (including a person who receives the dividends and similar income and who, together with a corporation that would fall under a family company as prescribed in Article 2, item (x) of the Corporation Tax Act if that person were selected as a shareholder serving as the basis for the determination as of the record date for the payment of the dividends and similar income, holds shares or capital contributions that account for 3 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation);
第三十七条の十一第二項第一号に掲げる株式等の利子等又は配当等で、内国法人から支払がされる当該配当等の支払に係る基準日（当該配当等が所得税法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等である場合には、政令で定める日。以下この号及び第九項において同じ。）においてその内国法人の発行済株式（投資法人（投資信託及び投資法人に関する法律第二条第十二項に規定する投資法人をいう。第三号、第九条の三第三号及び第九条の三の二第三項第三号において同じ。）にあつては、発行済みの投資口（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口をいう。以下この項、次条第一項第四号、第九条の三第三号並びに第九条の三の二第一項第三号及び第三項第三号において同じ。）。以下この号及び第九項並びに第九条の三第一号において同じ。）又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式（投資口を含む。以下この章において同じ。）又は出資を有する者（当該配当等の支払を受ける者で当該配当等の支払に係る基準日においてその者を判定の基礎となる株主として選定した場合に法人税法第二条第十号に規定する同族会社に該当することとなる法人と合算して当該内国法人の発行済株式又は出資の総数又は総額の百分の三以上に相当する数又は金額の株式又は出資を有することとなるものを含む。）が当該内国法人から支払を受ける配当等以外のもの
distributions of proceeds from an investment trust for which the public offering of beneficial rights at its establishment was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph) (excluding a specified stock investment trust);
投資信託でその設定に係る受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたもの（特定株式投資信託を除く。）の収益の分配
dividends and similar income on investment units of a specified investment corporation (meaning an investment corporation whose articles of incorporation provide that it will refund investment units at the request of its unitholders as prescribed in Article 2, paragraph (16) of the Act on Investment Trusts and Investment Corporations, and for which the public offering of securities as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act with respect to its investment units at its incorporation was conducted through a solicitation of offers to acquire as prescribed in that paragraph which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph);
distributions of proceeds from a specified trust that issues beneficiary certificates (limited to one for which the public offering of beneficial rights acquired by the settlor at the time of conclusion of its trust contract as prescribed in Article 3, item (i) of the Trust Act (Act No. 108 of 2006) (referred to in paragraph (1), item (v) of the following Article, Article 9-3, item (iv), Article 9-3-2, paragraph (1), item (iv), and Article 37-11, paragraph (2), item (iii)-2 as a "trust contract") was conducted through a public offering (meaning a solicitation of offers to acquire as prescribed in Article 2, paragraph (3) of the Financial Instruments and Exchange Act which is specified by Cabinet Order as falling under the case listed in item (i) of that paragraph));
特定受益証券発行信託（その信託法（平成十八年法律第百八号）第三条第一号に規定する信託契約（次条第一項第五号、第九条の三第四号、第九条の三の二第一項第四号及び第三十七条の十一第二項第三号の二において「信託契約」という。）の締結時において委託者が取得する受益権の募集が公募（金融商品取引法第二条第三項に規定する取得勧誘のうち同項第一号に掲げる場合に該当するものとして政令で定めるものをいう。）により行われたものに限る。）の収益の分配
dividends of surplus on bond-type beneficial interests in a special purpose trust (limited to one for which the public offering of bond-type beneficial interests held by the original entrustor at the time of conclusion of its trust contract was conducted through a public offering as prescribed in Article 8-2, paragraph (1), item (ii));
特定目的信託（その信託契約の締結時において原委託者が有する社債的受益権の募集が第八条の二第一項第二号に規定する公募により行われたものに限る。）の社債的受益権の剰余金の配当
interest on specified public and corporate bonds prescribed in Article 3, paragraph (1), item (i).
第三条第一項第一号に規定する特定公社債の利子
Of the provisions of the preceding paragraph, the part pertaining to dividend income from dividends and similar income on listed shares, etc. listed in items (i) through (iii) of that paragraph (for distributions of proceeds listed in item (ii) of that paragraph, limited to those pertaining to a securities investment trust other than a bond investment trust; hereinafter referred to in this paragraph as "dividends and similar income on specified listed shares, etc.") applies only where a resident or a nonresident who has a permanent establishment has filed a final return stating that the person seeks the application of the provisions of the preceding paragraph to dividend income from dividends and similar income on specified listed shares, etc. which the person is to receive during that year; and where the provisions of Article 22 and Article 89 or Article 165 of the Income Tax Act have been applied to dividend income from dividends and similar income on specified listed shares, etc. which a resident or a nonresident who has a permanent establishment is to receive during that year, the provisions of that paragraph do not apply to dividend income from other dividends and similar income on specified listed shares, etc. which the person is to receive during the same year.
前項の規定のうち、上場株式等の配当等で同項第一号から第三号までに掲げるもの（同項第二号に掲げる収益の分配にあつては、公社債投資信託以外の証券投資信託に係るものに限る。以下この項において「特定上場株式等の配当等」という。）に係る配当所得に係る部分は、居住者又は恒久的施設を有する非居住者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得につき前項の規定の適用を受けようとする旨の記載のある確定申告書を提出した場合に限り適用するものとし、居住者又は恒久的施設を有する非居住者がその年中に支払を受けるべき特定上場株式等の配当等に係る配当所得について所得税法第二十二条及び第八十九条又は第百六十五条の規定の適用を受けた場合には、その者がその同一の年中に支払を受けるべき他の特定上場株式等の配当等に係る配当所得については、同項の規定は、適用しない。
Where the provisions of paragraph (1) apply, the provisions of the Income Tax Act and other laws and regulations concerning income tax apply as follows:
with regard to the application of the provisions of Article 2, paragraph (1), items (xxx) through (xxxiv)-5 of the Income Tax Act, the phrase "amount of timber income" in item (xxx) of that paragraph is deemed to be replaced with "amount of timber income, and the amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) (hereinafter referred to as the "amount of dividend income, etc. on listed shares, etc.")";
所得税法第二条第一項第三十号から第三十四号の五までの規定の適用については、同項第三十号中「山林所得金額」とあるのは、「山林所得金額並びに租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）に規定する上場株式等に係る配当所得等の金額（以下「上場株式等に係る配当所得等の金額」という。）」とする。
with regard to the application of the provisions of Article 69 of the Income Tax Act, the phrase "amount of each type of income" in paragraph (1) of that Article is deemed to be replaced with "amount of each type of income (excluding the amount of dividend income, etc. on listed shares, etc.)";
with regard to the application of the provisions of Article 71 and Articles 72 through 87 of the Income Tax Act, the phrase "amount of gross income" in those provisions is deemed to be replaced with "amount of gross income, the amount of dividend income, etc. on listed shares, etc.";
所得税法第七十一条及び第七十二条から第八十七条までの規定の適用については、これらの規定中「総所得金額」とあるのは、「総所得金額、上場株式等に係る配当所得等の金額」とする。
with regard to the application of the provisions of Article 92, Article 93, Article 95, Article 165-5-3, and Article 165-6 of the Income Tax Act: in Article 92, paragraph (1) of that Act, the phrase "excluding those)" is deemed to be replaced with "excluding those) and dividend income pertaining to dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) (limited to that for which the application of the provisions of that paragraph is sought)", the phrase "the preceding Section (Tax Rates)" is deemed to be replaced with "the preceding Section (Tax Rates) and that paragraph", and the phrase "taxable gross income" is deemed to be replaced with "the sum of taxable gross income and the taxable amount of dividend income, etc. on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in paragraph (2) of that Article, the phrase "amount of income tax on taxable gross income" is deemed to be replaced with "amount of income tax on taxable gross income, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 93, paragraph (1) of that Act, the phrase "receives payment of distribution of proceeds" is deemed to be replaced with "receives payment of distribution of proceeds or dividends and similar income of a specified corporation (meaning a dividend of profits prescribed in Article 9-6, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies) of a specific purpose company prescribed in that paragraph, dividends and similar income prescribed in Article 9-6-2, paragraph (1) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends and Similar Income of Investment Corporations) on investment units prescribed in paragraph (3) of that Article of an investment corporation prescribed in paragraph (1) of that Article, a dividend of surplus on beneficial interests in a special purpose trust, or a dividend of surplus on beneficial interests in a specified investment trust prescribed in Article 9-6-4, paragraph (1) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Specified Investment Trusts); the same applies hereinafter), or receives delivery of dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of that Act (Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.) (hereinafter referred to as "dividends and similar income on specified listed shares, etc.") (limited to cases where the provisions of Article 8-4, paragraph (1) of that Act (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) apply to the distribution of proceeds, the dividends and similar income of a specified corporation, or the dividends and similar income on specified listed shares, etc.)", the phrase "that paragraph" is deemed to be replaced with "Article 176, paragraph (3)", the phrase "amount (" is deemed to be replaced with "amount, the amount equivalent to the foreign tax for adjustment of a specified corporation pertaining to the dividends and similar income of a specified corporation (meaning the amount equivalent to the foreign tax adjusted at distribution by a specific purpose company prescribed in Article 9-6, paragraph (3) of that Act, the amount equivalent to the foreign tax adjusted at distribution by an investment corporation prescribed in Article 9-6-2, paragraph (3) of that Act, the amount equivalent to the foreign tax adjusted at distribution by a special purpose trust prescribed in Article 9-6-3, paragraph (3) of that Act (Special Provisions on Withholding at the Source, etc. for Dividends of Surplus of Special Purpose Trusts), and the amount equivalent to the foreign tax adjusted at distribution by a specified investment trust prescribed in Article 9-6-4, paragraph (3) of that Act; the same applies hereinafter), and the amount specified by Cabinet Order as the amount of the portion other than the portion corresponding to the amount of income tax (hereinafter referred to as the "specified amount equivalent to foreign tax for adjustment") out of the amount equivalent to the amount specified in each item of Article 9-3-2, paragraph (3) of that Act which has been deducted pursuant to the provisions of that paragraph with respect to the dividends and similar income on specified listed shares, etc. (", and the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act"; in Article 95, paragraph (1) of that Act, the phrase "of the amount of income tax for that year" is deemed to be replaced with "of the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.)", and the phrase "from the amount of income tax for that year" is deemed to be replaced with "from the amount of income tax for that year and the amount of income tax under the provisions of that paragraph"; in Article 95, paragraphs (2) and (3) of the Income Tax Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation"; in Article 165-5-3, paragraph (1) of that Act, the phrase "receives payment (limited to cases where it receives payment of that which falls under income attributable to a permanent establishment" is deemed to be replaced with "receives payment, or receives payment of dividends and similar income of a specified corporation or delivery of dividends and similar income on specified listed shares, etc. (limited to cases where it receives payment or delivery of that which falls under income attributable to a permanent establishment and where the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.) apply to the distribution of proceeds, the dividends and similar income of a specified corporation, or the dividends and similar income on specified listed shares, etc.", the phrase "in that paragraph" is deemed to be replaced with "in Article 176, paragraph (3)", the phrase "amount (" is deemed to be replaced with "amount, the amount equivalent to the foreign tax for adjustment of a specified corporation pertaining to the dividends and similar income of a specified corporation, and the specified amount equivalent to foreign tax for adjustment pertaining to the dividends and similar income on specified listed shares, etc. (", and the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act", and in Article 165-5-3, paragraph (3) of the Income Tax Act, the phrase "amount of income tax," is deemed to be replaced with "amount of income tax, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1)," and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph"; and in Article 165-6, paragraph (1) of that Act, the phrase "of the amount of income tax for that year" is deemed to be replaced with "of the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation (Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.)", and the phrase "from the amount of income tax for that year" is deemed to be replaced with "from the amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of that Act", in Article 165-6, paragraphs (2) and (3) of the Income Tax Act, the phrase "amount of income tax for that year" is deemed to be replaced with "amount of income tax for that year and the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation", and in paragraph (8) of that Article, the phrase "amount of income tax," is deemed to be replaced with "amount of income tax, the amount of income tax under the provisions of Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation, calculated in accordance with the provisions of Article 165, paragraph (1)," and the phrase "or" is deemed to be replaced with "or calculated in accordance with the provisions of that paragraph";
所得税法第九十二条、第九十三条、第九十五条、第百六十五条の五の三及び第百六十五条の六の規定の適用については、同法第九十二条第一項中「ものを除く。）」とあるのは「ものを除く。）及び租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）に規定する上場株式等の配当等に係る配当所得（同項の規定の適用を受けようとするものに限る。）」と、「前節（税率）」とあるのは「前節（税率）及び同項」と、「課税総所得金額」とあるのは「課税総所得金額及び租税特別措置法第八条の四第一項に規定する上場株式等に係る課税配当所得等の金額の合計額」と、同条第二項中「課税総所得金額に係る所得税額」とあるのは「課税総所得金額に係る所得税額、租税特別措置法第八条の四第一項の規定による所得税の額」と、同法第九十三条第一項中「収益の分配の支払を受ける場合」とあるのは「収益の分配若しくは特定法人の配当等（租税特別措置法第九条の六第一項（特定目的会社の利益の配当に係る源泉徴収等の特例）に規定する特定目的会社の同項に規定する利益の配当、同法第九条の六の二第一項（投資法人の配当等に係る源泉徴収等の特例）に規定する投資法人の同条第三項に規定する投資口の同条第一項に規定する配当等、特定目的信託の受益権の剰余金の配当又は同法第九条の六の四第一項（特定投資信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定投資信託の受益権の剰余金の配当をいう。以下同じ。）の支払又は同法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する上場株式等の配当等（以下「特定上場株式等の配当等」という。）の交付を受ける場合（当該収益の分配、当該特定法人の配当等又は当該特定上場株式等の配当等について同法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定の適用を受ける場合に限る。）」と、「同項」とあるのは「第百七十六条第三項」と、「金額（」とあるのは「金額、当該特定法人の配当等に係る特定法人調整外国税相当額（同法第九条の六第三項に規定する特定目的会社分配時調整外国税相当額、同法第九条の六の二第三項に規定する投資法人分配時調整外国税相当額、同法第九条の六の三第三項（特定目的信託の剰余金の配当に係る源泉徴収等の特例）に規定する特定目的信託分配時調整外国税相当額及び同法第九条の六の四第三項に規定する特定投資信託分配時調整外国税相当額をいう。以下同じ。）及び当該特定上場株式等の配当等に係る同法第九条の三の二第三項の規定により控除された同項各号に定める金額に相当する金額のうち所得税の額に対応する部分以外の部分の金額として政令で定める金額（以下「特定調整外国税相当額」という。）（」と、「その年分の所得税の額」とあるのは「その年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同法第九十五条第一項中「その年分の所得税の額の」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定による所得税の額の」と、「をその年分の所得税の額」とあるのは「をその年分の所得税の額及び同項の規定による所得税の額」と、同条第二項及び第三項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項の規定による所得税の額」と、同法第百六十五条の五の三第一項中「の支払を受ける場合（恒久的施設帰属所得に該当するものの支払」とあるのは「若しくは特定法人の配当等の支払又は特定上場株式等の配当等の交付を受ける場合（恒久的施設帰属所得に該当するものの支払又は交付を受ける場合であり、かつ、当該収益の分配、当該特定法人の配当等又は当該特定上場株式等の配当等について租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定の適用」と、「同項に」とあるのは「第百七十六条第三項に」と、「金額（」とあるのは「金額、当該特定法人の配当等に係る特定法人調整外国税相当額及び当該特定上場株式等の配当等に係る特定調整外国税相当額（」と、「その年分の所得税の額」とあるのは「その年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同条第三項中「所得税の額、」とあるのは「所得税の額、租税特別措置法第八条の四第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」と、同法第百六十五条の六第一項中「その年分の所得税の額の」とあるのは「その年分の所得税の額並びに租税特別措置法第八条の四第一項（上場株式等に係る配当所得等の課税の特例）の規定による所得税の額の」と、「をその年分の所得税の額」とあるのは「をその年分の所得税の額及び同法第八条の四第一項の規定による所得税の額」と、同条第二項及び第三項中「その年分の所得税の額」とあるのは「その年分の所得税の額及び租税特別措置法第八条の四第一項の規定による所得税の額」と、同条第八項中「所得税の額、」とあるのは「所得税の額、租税特別措置法第八条の四第一項の規定による所得税の額、第百六十五条第一項の規定により準じて計算する」と、「又は」とあるのは「又は同項の規定により準じて計算する」とする。
beyond what is provided for in the preceding items, special provisions concerning applications or returns under the provisions of Part II, Chapter V of the Income Tax Act and other necessary matters concerning the application of the provisions of laws and regulations concerning income tax where the provisions of paragraph (1) apply are specified by Cabinet Order.
A person who pays in Japan, to a resident or a nonresident who has a permanent establishment, dividends and similar income on listed shares, etc. (excluding distributions of proceeds from an open-end securities investment trust as prescribed in Article 2, paragraph (1), item (xiv) of the Income Tax Act and dividends and similar income pertaining to those deemed to be a dividend of surplus, a dividend of profits, a distribution of surplus, or a distribution of monies pursuant to the provisions of Article 25, paragraph (1) of that Act; hereinafter referred to in this paragraph as "listed share dividends, etc.") (including a person specified by Cabinet Order as being equivalent thereto (hereinafter referred to in this paragraph and the following paragraph as a "quasi-payer")) must, as specified by Order of the Ministry of Finance, deliver a written notice concerning the payment of the listed share dividends, etc. to the person receiving the payment within one month (or within 45 days, where a quasi-payer delivers it) from the date on which the payment was finalized (for a written notice concerning interest on bearer public and corporate bonds, a dividend of surplus on bearer shares, etc. prescribed in Article 225, paragraph (1) of that Act, or distributions of proceeds pertaining to bearer beneficiary certificates of an investment trust or a specified trust that issues beneficiary certificates, the date on which the payment was made).
居住者又は恒久的施設を有する非居住者に対して国内において上場株式等の配当等（所得税法第二条第一項第十四号に規定するオープン型の証券投資信託の収益の分配及び同法第二十五条第一項の規定により剰余金の配当、利益の配当、剰余金の分配又は金銭の分配とみなされるものに係る配当等を除く。以下この項において「上場株式配当等」という。）の支払をする者（これに準ずる者として政令で定めるもの（以下この項及び次項において「準支払者」という。）を含む。）は、財務省令で定めるところにより、上場株式配当等の支払に関する通知書を、その支払の確定した日（無記名の公社債の利子、同法第二百二十五条第一項に規定する無記名株式等の剰余金の配当又は無記名の投資信託若しくは特定受益証券発行信託の受益証券に係る収益の分配に係る通知書については、その支払をした日）から一月以内（準支払者が交付する場合には、四十五日以内）に、その支払を受ける者に交付しなければならない。
Where a person who pays listed share dividends, etc. prescribed in the preceding paragraph or a person listed in Article 225, paragraph (2), item (i) of the Income Tax Act (referred to in the following paragraph and paragraph (7) as a "payer of dividends and similar income") prepares, as specified by Order of the Ministry of Finance, the written notice prescribed in those provisions based on the total amount of interest and similar income and dividends and similar income paid to the same person during the year, the payer must, notwithstanding those provisions, deliver the written notice to the person receiving the payment by January 31 (or by February 15 of that year, where a quasi-payer delivers it) of the year following the year that includes the date on which the payment was finalized as prescribed in those provisions.
A payer of dividends and similar income may, in lieu of delivering the written notice pursuant to the provisions of the preceding two paragraphs, provide the matters to be stated in the written notice by electronic or magnetic means (meaning a means using an electronic data processing system or any other means using information and communications technology, which is specified by Order of the Ministry of Finance), with the consent of the person receiving the payment, as specified by Cabinet Order; provided, however, that where requested by the person receiving the payment, the payer must deliver the written notice to that person.
In the case referred to in the main clause of the preceding paragraph, the payer of dividends and similar income referred to in that paragraph is deemed to have delivered the written notice referred to in paragraph (4) or paragraph (5).
Beyond what is provided for in paragraph (2), paragraph (3), and the preceding two paragraphs, necessary matters concerning the application of the provisions of paragraph (1), paragraph (4), and paragraph (5) are specified by Cabinet Order.
A domestic corporation that is to pay the dividends and similar income referred to in paragraph (1), item (i) must, within one month from the date on which the payment of the dividends and similar income was finalized, prepare a report stating the name, individual number, and other matters specified by Order of the Ministry of Finance of each resident or nonresident who has a permanent establishment who holds, as of the record date for the payment of the dividends and similar income, shares or capital contributions that account for 1 percent or more of the total number or the total amount of issued shares of or capital contributions to the domestic corporation, and submit it to the competent district director with jurisdiction over the location of the head office or principal office of the domestic corporation.
When it is necessary for an investigation concerning the submission of the report referred to in the preceding paragraph, the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may ask questions of a person who is obligated to submit the report, inspect that person's books and documents concerning the payment of the dividends and similar income referred to in that paragraph (including, where electromagnetic records (meaning records created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses, which are used in information processing by computers) have been created or retained in lieu of the creation or retention of those books and documents, those electromagnetic records; the same applies hereinafter in this Chapter) and other articles, or request the presentation or submission of those articles (including copies thereof).
When it is necessary for an investigation concerning the submission of the report referred to in paragraph (9), the relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office may retain articles submitted in the course of the investigation.
国税庁、国税局又は税務署の当該職員は、第九項の報告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。
The relevant official of the National Tax Agency, the Regional Taxation Bureau, or the tax office, when asking questions, conducting an inspection, or requesting presentation or submission pursuant to the provisions of paragraph (10), must carry an identification card and present it to the person concerned when requested.
国税庁、国税局又は税務署の当該職員は、第十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 official under the provisions of paragraph (10) and paragraph (11) must not be construed as being granted for the purpose of a criminal investigation.
Beyond what is provided for in the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (11) are specified by Cabinet Order.