Article 74-2Right of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
第七十四条の二(当該職員の所得税等に関する調査に係る質問検査権)
When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office (hereinafter referred to as the "National Tax Agency, etc.") or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax (excluding an examination of a criminal tax case prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.); hereinafter the same applies in this Chapter)) may, according to the category of examination listed in each of the following items, ask questions of the persons specified in that item, inspect the books and documents or other articles relating to their business (in the case of an examination conducted by the relevant official of customs, taxable goods (meaning taxable goods as prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act; the same applies in item (iv), (a)) or export goods (meaning the goods prescribed in Article 8, paragraph (1) (Exemption for Transfers of Export Goods at Export Goods Sales Sites) of that Act; the same applies in item (iv), (a)), or the books and documents or other articles relating to them), or request the presentation or submission of those articles (including copies thereof; the same applies in the following Article through Article 74-6 (Right of Officials to Ask Questions and Conduct Inspections)):
国税庁、国税局若しくは税務署(以下「国税庁等」という。)又は税関の当該職員(税関の当該職員にあつては、消費税に関する調査(第百三十一条第一項(質問、検査又は領置等)に規定する犯則事件の調査を除く。以下この章において同じ。)を行う場合に限る。)は、所得税、法人税、地方法人税又は消費税に関する調査について必要があるときは、次の各号に掲げる調査の区分に応じ、当該各号に定める者に質問し、その者の事業に関する帳簿書類その他の物件(税関の当該職員が行う調査にあつては、課税貨物(消費税法第二条第一項第十一号(定義)に規定する課税貨物をいう。第四号イにおいて同じ。)若しくは輸出物品(同法第八条第一項(輸出物品販売場における輸出物品の譲渡に係る免税)に規定する物品をいう。第四号イにおいて同じ。)又はこれらの帳簿書類その他の物件とする。)を検査し、又は当該物件(その写しを含む。次条から第七十四条の六まで(当該職員の質問検査権)において同じ。)の提示若しくは提出を求めることができる。
examination concerning income tax: the following persons:
所得税に関する調査 次に掲げる者
a person who has tax liability for income tax under the provisions of the Income Tax Act or a person found to have that tax liability, or a person who has filed a return under the provisions of Article 123, paragraph (1) (Final Return of Loss), Article 125, paragraph (3) (Final Return When a Person Dies during the Year) or Article 127, paragraph (3) (Final Return When a Person Leaves Japan during the Year) of that Act (including as applied mutatis mutandis pursuant to Article 166 (Returns, Payment and Refunds) of that Act);
a person who is obliged to submit a record prescribed in Article 225, paragraph (1) (Payment Records and Payment Notices) of the Income Tax Act, a withholding slip prescribed in Article 226, paragraphs (1) through (3) (Withholding Slips) of that Act, or a statement or record prescribed in Articles 227 through 228-3-2 (Trust Statements, etc.) of that Act;
所得税法第二百二十五条第一項(支払調書及び支払通知書)に規定する調書、同法第二百二十六条第一項から第三項まで(源泉徴収票)に規定する源泉徴収票又は同法第二百二十七条から第二百二十八条の三の二まで(信託の計算書等)に規定する計算書若しくは調書を提出する義務がある者
a person found to have had an obligation to make a payment of money or a delivery of goods to a person listed in (a) or found to have that obligation, or a person found to have had a right to receive a payment of money or a delivery of goods from a person listed in (a) or found to have that right;
イに掲げる者に金銭若しくは物品の給付をする義務があつたと認められる者若しくは当該義務があると認められる者又はイに掲げる者から金銭若しくは物品の給付を受ける権利があつたと認められる者若しくは当該権利があると認められる者
examination concerning corporation tax or local corporation tax: the following persons:
法人税又は地方法人税に関する調査 次に掲げる者
a corporation (including an individual who undertakes a corporate taxation trust prescribed in Article 2, item (xxix)-2 (Definitions) of the Corporation Tax Act; the same applies in paragraph (4));
法人(法人税法第二条第二十九号の二(定義)に規定する法人課税信託の引受けを行う個人を含む。第四項において同じ。)
a person found to be obliged to make a payment of money or a transfer of goods to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer of goods;
イに掲げる者に対し、金銭の支払若しくは物品の譲渡をする義務があると認められる者又は金銭の支払若しくは物品の譲渡を受ける権利があると認められる者
examination concerning consumption tax (excluding that listed in the following item): the following persons:
消費税に関する調査(次号に掲げるものを除く。) 次に掲げる者
a person who has tax liability for consumption tax under the provisions of the Consumption Tax Act or a person found to have that tax liability, or a person who has filed a return under the provisions of Article 46, paragraph (1) (Return for Receiving a Refund) of that Act;
消費税法の規定による消費税の納税義務がある者若しくは納税義務があると認められる者又は同法第四十六条第一項(還付を受けるための申告)の規定による申告書を提出した者
a person found to have delivered to another person a document listed in Article 57-5, item (i) or (ii) (Prohibition on Delivery of Documents Similar to Qualified Invoices, etc.) of the Consumption Tax Act, or a person found to have provided to another person an electronic or magnetic record listed in item (iii) of that Article;
消費税法第五十七条の五第一号若しくは第二号(適格請求書類似書類等の交付の禁止)に掲げる書類を他の者に交付したと認められる者又は同条第三号に掲げる電磁的記録を他の者に提供したと認められる者
a person found to be obliged to make a payment of money or a transfer, etc. of assets (meaning a transfer, etc. of assets as prescribed in Article 2, paragraph (1), item (viii) of the Consumption Tax Act; the same applies hereinafter in this Article) to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a);
イに掲げる者に金銭の支払若しくは資産の譲渡等(消費税法第二条第一項第八号に規定する資産の譲渡等をいう。以下この条において同じ。)をする義務があると認められる者又はイに掲げる者から金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者
examination concerning consumption tax (limited to that conducted by the relevant official of customs): the following persons:
消費税に関する調査(税関の当該職員が行うものに限る。) 次に掲げる者
a person who receives taxable goods from a bonded area, or a person found to have purchased export goods by the method prescribed in Article 8, paragraph (1) of the Consumption Tax Act;
課税貨物を保税地域から引き取る者又は輸出物品を消費税法第八条第一項に規定する方法により購入したと認められる者
a person found to be obliged to make a payment of money or a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a).
イに掲げる者に金銭の支払若しくは資産の譲渡等をする義務があると認められる者又はイに掲げる者から金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者
For the purpose of applying the provisions of item (ii) of the preceding paragraph in the case where a company split has taken place, a splitting corporation (meaning a splitting corporation as prescribed in Article 2, item (xii)-2 of the Corporation Tax Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to be obliged to make a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, and a successor corporation in a company split (meaning a successor corporation in a company split as prescribed in Article 2, item (xii)-3 of that Act; the same applies in paragraph (3) of the following Article) is to be included in the persons found to have a right to receive a transfer of goods prescribed in item (ii), (b) of the preceding paragraph, respectively.
分割があつた場合の前項第二号の規定の適用については、分割法人(法人税法第二条第十二号の二に規定する分割法人をいう。次条第三項において同じ。)は前項第二号ロに規定する物品の譲渡をする義務があると認められる者に、分割承継法人(同法第二条第十二号の三に規定する分割承継法人をいう。次条第三項において同じ。)は前項第二号ロに規定する物品の譲渡を受ける権利があると認められる者に、それぞれ含まれるものとする。
For the purpose of applying the provisions of paragraph (1), item (iii) or (iv) in the case where a corporate split has taken place, a split corporation prescribed in Article 2, paragraph (1), item (vi) of the Consumption Tax Act is deemed to be a person found to be obliged to make a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), and a successor corporation in a split prescribed in paragraph (1), item (vi)-2 of that Article is deemed to be a person found to have a right to receive a transfer, etc. of assets prescribed in paragraph (1), item (iii), (c) or item (iv), (b), respectively.
分割があつた場合の第一項第三号又は第四号の規定の適用については、消費税法第二条第一項第六号に規定する分割法人は第一項第三号ハ又は第四号ロに規定する資産の譲渡等をする義務があると認められる者と、同条第一項第六号の二に規定する分割承継法人は第一項第三号ハ又は第四号ロに規定する資産の譲渡等を受ける権利があると認められる者と、それぞれみなす。
Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited, in an examination concerning corporation tax or local corporation tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the corporation (including, in questioning, inspection or a request for presentation or submission under the provisions of that paragraph directed at another group tax sharing corporation in connection with an examination concerning corporation tax on the income for each business year of a group tax sharing corporation or local corporation tax pertaining to that corporation tax, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the group tax sharing corporation, and, in an examination concerning corporation tax or local corporation tax of a corporation that has its head office, a branch office, a factory, a business office or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over its place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), and, in an examination concerning consumption tax, to the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment of the business operator prescribed in Article 2, paragraph (1), item (iv) of the Consumption Tax Act (including, in an examination concerning consumption tax of a person listed in paragraph (1), item (iii), (a) who has a domicile, a residence, a head office, a branch office, an office, a place of business or any other equivalent establishment within the jurisdictional district of a Regional Taxation Bureau or tax office other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment, the relevant officials of that Regional Taxation Bureau or tax office), respectively.
第一項に規定する国税庁等の当該職員のうち、国税局又は税務署の当該職員は、法人税又は地方法人税に関する調査にあつては法人の納税地の所轄国税局又は所轄税務署の当該職員(通算法人の各事業年度の所得に対する法人税又は当該法人税に係る地方法人税に関する調査に係る他の通算法人に対する同項の規定による質問、検査又は提示若しくは提出の要求にあつては当該通算法人の納税地の所轄国税局又は所轄税務署の当該職員を、納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に本店、支店、工場、営業所その他これらに準ずるものを有する法人に対する法人税又は地方法人税に関する調査にあつては当該国税局又は税務署の当該職員を、それぞれ含む。)に、消費税に関する調査にあつては消費税法第二条第一項第四号に規定する事業者の納税地の所轄国税局又は所轄税務署の当該職員(納税地の所轄国税局又は所轄税務署以外の国税局又は税務署の所轄区域内に住所、居所、本店、支店、事務所、事業所その他これらに準ずるものを有する第一項第三号イに掲げる者に対する消費税に関する調査にあつては、当該国税局又は税務署の当該職員を含む。)に、それぞれ限るものとする。
In the case where the place for tax payment has changed after a notice of examination (meaning a notice of examination as prescribed in Article 65, paragraph (6) (Penalty Tax for Understatement); the same applies hereinafter in this paragraph) has been given with regard to corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; the same applies hereinafter in this paragraph), if the regional commissioner or district director having jurisdiction over the place for tax payment before the change (hereinafter referred to as the "former place for tax payment" in this paragraph) finds it necessary, the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment may, in place of the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment after the change, ask questions of, conduct inspections of, or request the presentation or submission from the persons specified in paragraph (1), item (ii) or (iii) pertaining to the examination concerning the corporation tax, etc. (limited to an examination pertaining to the notice of examination) under the provisions of that paragraph. In this case, for the purpose of applying the provisions of the preceding paragraph, the phrase "the place for tax payment of the corporation" in that paragraph is deemed to be replaced with "the former place for tax payment of the corporation (meaning the former place for tax payment prescribed in the following paragraph; the same applies hereinafter in this paragraph)"; the phrase "that paragraph" is deemed to be replaced with "paragraph (1)"; the phrase "the place for tax payment of the group tax sharing corporation" is deemed to be replaced with "the former place for tax payment of the group tax sharing corporation"; the phrase "its place for tax payment" is deemed to be replaced with "its former place for tax payment"; the phrase "the place for tax payment of the business operator" is deemed to be replaced with "the former place for tax payment of the business operator"; and the phrase "other than the Regional Taxation Bureau or tax office having jurisdiction over the place for tax payment" is deemed to be replaced with "other than the Regional Taxation Bureau or tax office having jurisdiction over the former place for tax payment".
法人税等(法人税、地方法人税又は消費税をいう。以下この項において同じ。)についての調査通知(第六十五条第六項(過少申告加算税)に規定する調査通知をいう。以下この項において同じ。)があつた後にその納税地に異動があつた場合において、その異動前の納税地(以下この項において「旧納税地」という。)を所轄する国税局長又は税務署長が必要があると認めるときは、旧納税地の所轄国税局又は所轄税務署の当該職員は、その異動後の納税地の所轄国税局又は所轄税務署の当該職員に代わり、当該法人税等に関する調査(当該調査通知に係るものに限る。)に係る第一項第二号又は第三号に定める者に対し、同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ことができる。この場合において、前項の規定の適用については、同項中「あつては法人の納税地」とあるのは「あつては法人の旧納税地(次項に規定する旧納税地をいう。以下この項において同じ。)」と、「同項」とあるのは「第一項」と、「通算法人の納税地」とあるのは「通算法人の旧納税地」と、「、納税地」とあるのは「、旧納税地」と、「事業者の納税地」とあるのは「事業者の旧納税地」と、「(納税地」とあるのは「(旧納税地」とする。
Read this with the articles around it
Questioning, Inspection, Retention, etc.
When it is necessary in order to investigate a criminal case concerning national taxes (hereinafter referred to as a "criminal tax case" in this Section, except in Article 135 (On-Site Inspection…
国税庁等の当該職員(以下第百五十二条(調書の作成)まで及び第百五十五条(間接国税以外の国税に関する犯則事件等についての告発)において「当該職員」という。)は、国税に関する犯則事件(第百三十五条(現行犯事件の臨検、捜索又は差押え)及び第百五十三条第二項(調査の管轄及び引継ぎ)を除き、以下この節において「犯則事件」という…
Open this provisionPenalty Tax for Understatement
The provisions of paragraph (1) do not apply where the filing of an amended return was not made in anticipation that a reassessment would be made of the national tax pertaining to the return because…
第一項の規定は、修正申告書の提出が、その申告に係る国税についての調査があつたことにより当該国税について更正があるべきことを予知してされたものでない場合において、その申告に係る国税についての調査に係る第七十四条の九第一項第四号及び第五号(納税義務者に対する調査の事前通知等)に掲げる事項その他政令で定める事項の通知(次条…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency…
国税庁、国税局若しくは税務署(以下「国税庁等」という。)又は税関の当該職員(税関の当該職員にあつては、消費税に関する調査(第百三十一条第一項(質問、検査又は領置等)に規定する犯則事件の調査を除く。以下この章において同じ。)を行う場合に限る。)は、所得税、法人税、地方法人税又は消費税に関する調査について必要があるときは…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
When it is necessary for an examination concerning income tax, corporation tax, local corporation tax or consumption tax, the relevant official of the National Tax Agency…
国税庁、国税局若しくは税務署(以下「国税庁等」という。)又は税関の当該職員(税関の当該職員にあつては、消費税に関する調査(第百三十一条第一項(質問、検査又は領置等)に規定する犯則事件の調査を除く。以下この章において同じ。)を行う場合に限る。)は、所得税、法人税、地方法人税又は消費税に関する調査について必要があるときは…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
examination concerning corporation tax or local corporation tax: the following persons:
法人税又は地方法人税に関する調査 次に掲げる者
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
examination concerning consumption tax (excluding that listed in the following item): the following persons:
消費税に関する調査(次号に掲げるものを除く。) 次に掲げる者
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
examination concerning consumption tax (limited to that conducted by the relevant official of customs): the following persons:
消費税に関する調査(税関の当該職員が行うものに限る。) 次に掲げる者
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
Of the relevant officials of the National Tax Agency, etc. prescribed in paragraph (1), the relevant officials of a Regional Taxation Bureau or a tax office are to be limited…
第一項に規定する国税庁等の当該職員のうち、国税局又は税務署の当該職員は、法人税又は地方法人税に関する調査にあつては法人の納税地の所轄国税局又は所轄税務署の当該職員(通算法人の各事業年度の所得に対する法人税又は当該法人税に係る地方法人税に関する調査に係る他の通算法人に対する同項の規定による質問、検査又は提示若しくは提出…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Income Tax, etc.
In the case where the place for tax payment has changed after a notice of examination (meaning a notice of examination as prescribed in Article 65, paragraph (6) (Penalty Tax for Understatement); the…
法人税等(法人税、地方法人税又は消費税をいう。以下この項において同じ。)についての調査通知(第六十五条第六項(過少申告加算税)に規定する調査通知をいう。以下この項において同じ。)があつた後にその納税地に異動があつた場合において…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Inheritance Tax, etc.
When it is necessary for an examination concerning inheritance tax or gift tax, for the collection of inheritance tax or gift tax, or for an examination concerning land value tax…
国税庁等の当該職員は、相続税若しくは贈与税に関する調査若しくは相続税若しくは贈与税の徴収又は地価税に関する調査について必要があるときは、次の各号に掲げる調査又は徴収の区分に応じ、当該各号に定める者に質問し…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Inheritance Tax, etc.
For the purpose of applying the provisions of paragraph (1), item (ii) in the case where a company split has taken place, a splitting corporation is to be included in the persons found to have made a…
分割があつた場合の第一項第二号の規定の適用については、分割法人は同号ロに規定する土地等の譲渡をしたと認められる者に、分割承継法人は同号ロに規定する土地等の譲渡を受けたと認められる者に、それぞれ含まれるものとする。
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations, etc. Concerning Liquor Tax
When it is necessary for an examination concerning liquor tax, the relevant official of the National Tax Agency, etc. or of customs…
国税庁等又は税関の当該職員(以下第四項までにおいて「当該職員」という。)は、酒税に関する調査について必要があるときは、酒類製造者等(酒類製造者(酒税法(昭和二十八年法律第六号)第七条第一項(酒類の製造免許)に規定する酒類製造者をいう。以下この条において同じ。)、酒母(同法第三条第二十四号(その他の用語の定義)に規定す…
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Tobacco Tax, etc.
When it is necessary for an examination concerning tobacco tax, gasoline tax, local gasoline tax, petroleum gas tax, petroleum and coal tax, international tourist tax or stamp tax…
国税庁等又は税関の当該職員(税関の当該職員にあつては、印紙税に関する調査を行う場合を除く。)は、たばこ税、揮発油税、地方揮発油税、石油ガス税、石油石炭税、国際観光旅客税又は印紙税に関する調査について必要があるときは、次の各号に掲げる調査の区分に応じ、当該各号に定める行為をすることができる。
Open this provisionRight of Officials to Ask Questions and Conduct Inspections in Examinations Concerning Aviation Fuel Tax, etc.
When it is necessary for an examination concerning aviation fuel tax or tax for promotion of power-resources development, the relevant official of the National Tax Agency, etc. may…
国税庁等の当該職員は、航空機燃料税又は電源開発促進税に関する調査について必要があるときは、次の各号に掲げる調査の区分に応じ、当該各号に定める者に質問し、その帳簿書類その他の物件(第一号ロ又は第二号ロに掲げる者に対する調査にあつては、その事業に関する帳簿書類その他の物件に限る。)を検査し…
Open this provision(Filing Tax Returns Showing Losses)
In a case falling under one of the following items, if a Resident seeks to apply the provisions of Article 70, paragraph (1) or paragraph (2) (Deduction for Carryover of Net Loss) or Article 71…
居住者は、次の各号のいずれかに該当する場合において、その年の翌年以後において第七十条第一項若しくは第二項(純損失の繰越控除)若しくは第七十一条第一項(雑損失の繰越控除)の規定の適用を受け、又は第百四十二条第二項(純損失の繰戻しによる還付の手続等)の規定による還付を受けようとするときは、第三期において、税務署長に対し…
Open this provision(Filing a Tax Return If the Taxpayer Has Died Partway Through the Year)
If the circumstances, when a Resident dies partway through the year, constitute a case in which it is permissible to file a return under Article 123, paragraph (1) (Filing Tax Returns Showing Losses)…
居住者が年の中途において死亡した場合において、その者のその年分の所得税について第百二十三条第一項(確定損失申告)の規定による申告書を提出することができる場合に該当するときは、その相続人は、政令で定めるところにより、その相続の開始があつたことを知つた日の翌日から四月を経過した日の前日までに、税務署長に対し…
Open this provision(Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year)
If a Resident will become absent from Japan partway through the year under circumstances constituting a case in which it is permissible to file a return under Article 123…
居住者は、年の中途において出国をする場合において、その年一月一日からその出国の時までの間における純損失の金額若しくは雑損失の金額又はその年の前年以前三年内(第七十条の二第一項から第三項まで(特定非常災害に係る純損失の繰越控除の特例)又は第七十一条の二第一項(特定非常災害に係る雑損失の繰越控除の特例)の規定の適用がある…
Open this provision(Filing of Returns, Payment of Taxes, and Issuance of Refunds)
The provisions of Part II, Chapter V and Chapter VI (Filing of Returns, Payment of Taxes, and Issuance of Refunds for Residents) apply mutatis mutandis to the filing of returns, payment of taxes…
前編第五章及び第六章(居住者に係る申告、納付及び還付)の規定は、非居住者の総合課税に係る所得税についての申告、納付及び還付について準用する。この場合において、第百十二条第二項(予定納税額の減額の承認の申請手続)中「取引」とあるのは「取引(恒久的施設を有する非居住者にあつては、第百六十一条第一項第一号(国内源泉所得)に…
Open this provision(Payment Reports and Notice of Payment)
A person as set forth in one of the following items must submit a report on the payment prescribed in the item (or on the delivery prescribed in item (x) and item (xi) or the payment of the…
次の各号に掲げる者は、財務省令で定めるところにより、当該各号に規定する支払(第十号及び第十一号に規定する交付並びに第十三号に規定する差金等決済を含む。)に関する調書を、その支払(当該交付及び当該差金等決済を含む。)の確定した日(第一号又は第八号に規定する支払に関する調書のうち無記名の公社債の利子又は無記名の貸付信託、…
Open this provision(Withholding Receipts)
A person paying, in Japan, a salary or other wage as prescribed in Article 28, paragraph (1) (Salary Income) (other than a salary or other wage from which income taxes are not required to be withheld…
居住者に対し国内において第二十八条第一項(給与所得)に規定する給与等(第百八十四条(源泉徴収を要しない給与等の支払者)の規定によりその所得税を徴収して納付することを要しないものとされる給与等を除く。以下この章において「給与等」という。)の支払をする者は、財務省令で定めるところにより…
Open this provision(Withholding Receipts)
A person paying, in Japan, severance pay or other such compensation as prescribed in Article 30, paragraph (1) (Retirement Income)…
居住者に対し国内において第三十条第一項(退職所得)に規定する退職手当等(第二百条(源泉徴収を要しない退職手当等の支払者)の規定によりその所得税を徴収して納付することを要しないものとされる退職手当等を除く。以下この章において「退職手当等」という。)の支払をする者は、財務省令で定めるところにより…
Open this provision(Withholding Receipts)
A person paying, in Japan, a public pension or retirement package as prescribed in Article 35, paragraph (3) (Definition of Public Pensions and Retirement Packages)…
居住者に対し国内において第三十五条第三項(公的年金等の定義)に規定する公的年金等(以下この章において「公的年金等」という。)の支払をする者は、財務省令で定めるところにより、その年において支払の確定した公的年金等について、その公的年金等の支払を受ける者の各人別に源泉徴収票二通を作成し、その年の翌年一月三十一日までに…
Open this provision(Trust Accounting Statements)
The trustee of a trust (other than a group investment trust, retirement pension trust, or Trust Subject to Corporate Taxation prescribed in the proviso to Article 13, paragraph (1) (Attribution of…
信託(第十三条第一項ただし書(信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属)に規定する集団投資信託、退職年金等信託又は法人課税信託を除く。)の受託者は、財務省令で定めるところにより、その信託の計算書を…
Open this provision(Statement of Partner Income from a Limited Liability Business Partnership)
A partner as prescribed in Article 29, paragraph (3) (Preparation and Filing of Accounting Books) of the Limited Liability Partnership Act (Act No. 40 of 2005) that undertakes the executive…
有限責任事業組合契約に関する法律(平成十七年法律第四十号)第三条第一項(有限責任事業組合契約)に規定する有限責任事業組合契約によつて成立する同法第二条(定義)に規定する有限責任事業組合の業務を執行する同法第二十九条第三項(会計帳簿の作成及び保存)に規定する組合員又は投資事業有限責任組合契約に関する法律(平成十年法律第…
Open this provision(Report on Dividend Income Received by the Person of Record)
A person that, as the person of record, is paid interest or similar income as prescribed in Article 23, paragraph (1) (Interest Income) or a dividend or similar income as prescribed in Article 24…
業務に関連して他人のために名義人として第二十三条第一項(利子所得)に規定する利子等又は第二十四条第一項(配当所得)に規定する配当等の支払を受ける者は、財務省令で定めるところにより、当該利子等又は配当等(第二百二十五条第一項(支払調書)に規定する調書又は前条に規定する計算書を提出するものを除く。)に関する調書を…
Open this provision(Report on the Exercise of Share Options)
A stock company issuing or allotting share options as referred to in Article 238, paragraph (1) (Determination of Subscription Requirements) of the Companies Act pursuant to a resolution as referred…
個人又は法人に対し会社法第二百三十八条第二項(募集事項の決定)の決議(同法第二百三十九条第一項(募集事項の決定の委任)の決議による委任に基づく同項に規定する募集事項の決定及び同法第二百四十条第一項(公開会社における募集事項の決定の特則)の規定による取締役会の決議を含む。)により同法第二百三十八条第一項の新株予約権(当…
Open this provisionReport on Allotments of Shares Without Contribution
A stock company that has made, to an individual or corporation, by a resolution under Article 322, paragraph (1)…
個人又は法人に対し会社法第三百二十二条第一項(ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会)の決議(同条第二項の規定による定款の定めを含む。)により同法第百八十五条(株式無償割当て)に規定する株式無償割当て(著しく低い価額の対価による割当てとして政令で定めるものを含む。以下この条において同じ。)をし…
Open this provisionReport on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan
If an officer (meaning an officer as prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article) or employee…
外国法人がその発行済株式(議決権のあるものに限る。)若しくは出資の総数若しくは総額の百分の五十以上の数若しくは金額の株式(議決権のあるものに限る。)若しくは出資を直接若しくは間接に保有する関係その他の政令で定める関係にある内国法人の役員(法人税法第二条第十五号(定義)に規定する役員をいう。以下この条において同じ。)若…
Open this provision(Definitions)
splitting corporation: These mean a corporation whose assets or liabilities were transferred to another corporation as a result of a company split.
分割法人 分割によりその有する資産又は負債の移転を行つた法人をいう。
Open this provision(Definitions)
succeeding corporation in a company split: These mean a corporation that received a transfer of assets or liabilities from a splitting corporation as a result of a company split.
分割承継法人 分割により分割法人から資産又は負債の移転を受けた法人をいう。
Open this provision(Definitions)
trust subject to corporate taxation: These mean the trusts listed as follows (excluding a group investment trust, a retirement pension trust, etc. as prescribed in Article 12, paragraph (4), item (i)…
法人課税信託 次に掲げる信託(集団投資信託並びに第十二条第四項第一号(信託財産に属する資産及び負債並びに信託財産に帰せられる収益及び費用の帰属)に規定する退職年金等信託及び同項第二号に規定する公益信託等を除く。)をいう。
Open this provisionDefinitions
taxable goods: among foreign goods taken out of a bonded area (excluding correspondence prescribed in Article 3 (Objects of Taxation) of the Customs Act; the same applies in Article 4)…
課税貨物 保税地域から引き取られる外国貨物(関税法第三条(課税物件)に規定する信書を除く。第四条において同じ。)のうち、第六条第二項の規定により消費税を課さないこととされるもの以外のものをいう。
Open this provisionDefinitions
business operator: an individual business operator and a corporation;
事業者 個人事業者及び法人をいう。
Open this provisionDefinitions
splitting corporation: a corporation that has effected a corporate split;
分割法人 分割をした法人をいう。
Open this provisionDefinitions
successor corporation in a company split: a corporation that has succeeded to the business of a splitting corporation through a corporate split;
分割承継法人 分割により分割法人の事業を承継した法人をいう。
Open this provisionDefinitions
transfer, etc. of assets: the transfer and lending of assets and the provision of services conducted for consideration as a business…
資産の譲渡等 事業として対価を得て行われる資産の譲渡及び貸付け並びに役務の提供(代物弁済による資産の譲渡その他対価を得て行われる資産の譲渡若しくは貸付け又は役務の提供に類する行為として政令で定めるものを含む。)をいう。
Open this provisionReturn for Receiving a Refund
A business operator (excluding a business operator exempted from the obligation to pay consumption tax under the main clause of Article 9, paragraph (1)) may…
事業者(第九条第一項本文の規定により消費税を納める義務が免除される事業者を除く。)は、その課税期間分の消費税につき第四十五条第一項第五号又は第七号に掲げる金額がある場合には、同項ただし書の規定により申告書を提出すべき義務がない場合においても、第五十二条第一項又は第五十三条第一項の規定による還付を受けるため…
Open this provisionProhibition of Delivery of Documents Similar to Qualified Invoices, etc.
documents bearing an indication that is likely to be mistaken for a qualified invoice or qualified simplified invoice prepared by a qualified invoice issuer;
適格請求書発行事業者が作成した適格請求書又は適格簡易請求書であると誤認されるおそれのある表示をした書類
Open this provisionProhibition of Delivery of Documents Similar to Qualified Invoices, etc.
a qualified invoice or qualified simplified invoice containing a false statement;
偽りの記載をした適格請求書又は適格簡易請求書
Open this provisionProhibition of Delivery of Documents Similar to Qualified Invoices, etc.
electronic or magnetic records relating to the matters stated in the documents set forth in item (i) or in the documents set forth in the preceding item.
第一号に掲げる書類の記載事項又は前号に掲げる書類の記載事項に係る電磁的記録
Open this provisionTax Exemption for the Transfer of Export Goods at Tax-Free Shops
In the case where a business operator that operates a tax-free shop has made, to a person eligible for tax-free purchase…
輸出物品販売場を経営する事業者が、免税購入対象者(外国為替及び外国貿易法(昭和二十四年法律第二百二十八号)第六条第一項第六号(定義)に規定する非居住者であつて、出入国管理及び難民認定法(昭和二十六年政令第三百十九号)第十四条から第十八条まで(上陸の許可)に規定する上陸の許可を受けて在留する者、同法別表第一の一の表の外…
Open this provisionbonded areamachine translation
「保税地域」
An area of one of the five kinds listed in Article 29 of the Customs Act — designated bonded areas, bonded warehouses, bonded factories, bonded exhibition sites and integrated bonded areas; this Act deals with the consumption tax, etc. (消費税等) charged on goods taken out of such an area.
Defined inArticle 9-3, paragraph (1), item (i)
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 34-6, paragraph (3)
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a parent corporation (通算親法人), or a domestic corporation wholly controlled by it (通算子法人), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to be taxed under the group tax sharing rules.
Short name set inArticle 71, paragraph (2)· applies only in this paragraph and in Article 74-2, paragraph (4)
National Tax Agency, etc.machine translation
「国税庁等」
The National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署), whose officials may question people and inspect records and other items in examinations of national taxes.
Short name set inArticle 74-2, paragraph (1)
taxable goodsmachine translation
「課税貨物」
In Article 74-2, paragraph (1), taxable goods as defined in Article 2, paragraph (1), item (xi) of the Consumption Tax Act: foreign goods (外国貨物) taken out of a bonded area (保税地域) that are subject to consumption tax, which customs officials may inspect in a consumption tax examination.
Defined inArticle 74-2, paragraph (1)· applies only in this provision
export goodsmachine translation
「輸出物品」
In Article 74-2, paragraph (1), the goods referred to in Article 8, paragraph (1) of the Consumption Tax Act: goods of kinds a Cabinet Order (政令) sets that a business running an export goods sales site (輸出物品販売場) sells free of consumption tax to a person eligible for tax-free purchase (免税購入対象者), such as a nonresident staying in Japan with temporary visitor (短期滞在) status, who buys them for export in a manner a Cabinet Order sets.
Defined inArticle 74-2, paragraph (1)· applies only in this provision
transfer, etc. of assetsmachine translation
「資産の譲渡等」
In Article 74-2, a transfer or lease of assets or a supply of services made as a business for payment, as defined in Article 2, paragraph (1), item (viii) of the Consumption Tax Act.
Defined inArticle 74-2, paragraph (1), item (iii), (c)· applies only in this article
successor corporation in a company splitmachine translation
「分割承継法人」
A successor corporation as defined in Article 2, item (xii)-3 of the Corporation Tax Act: a corporation that receives assets or liabilities from another corporation in a company split.
Defined inArticle 74-2, paragraph (2)· applies only in this provision and in Article 74-3, paragraph (3)
splitting corporationmachine translation
「分割法人」
A splitting corporation as defined in Article 2, item (xii)-2 of the Corporation Tax Act: a corporation that transfers its assets or liabilities to another in a company split.
Defined inArticle 74-2, paragraph (2)· applies only in this provision and in Article 74-3, paragraph (3)
former place for tax paymentmachine translation
「旧納税地」
A taxpayer's place for tax payment (納税地) before it moved, whose tax authority may in some cases still act: under Articles 30, 33 and 43, where for unavoidable reasons it did not know of the move or the new place, it may still reassess, assess or collect the tax, and under Article 74-2, paragraph (5), its officials may carry on an examination already notified.
Short name set inArticle 74-2, paragraph (5)· applies only in this paragraph
corporation tax, etc.machine translation
「法人税等」
Corporation tax (法人税), local corporation tax (地方法人税) or consumption tax (消費税), grouped together in the rule on examinations that continue after a taxpayer's place for tax payment moves.
Defined inArticle 74-2, paragraph (5)· applies only in this paragraph
notice of examinationmachine translation
「調査通知」
Notice given to a taxpayer before an examination of the tax items and periods to be examined and other matters set by Cabinet Order (政令), under Article 65, paragraph (6); an amended return filed before this notice, and not in anticipation of a reassessment, escapes the penalty tax for understatement.
Defined inArticle 74-2, paragraph (5)· applies only in this paragraph
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.