Chapter I Withholding Taxes from Interest Income and Dividend Income
第一章 利子所得及び配当所得に係る源泉徴収
Article 181Obligation to Withhold Taxes
第百八十一条（源泉徴収義務）
A person paying, in Japan, interest and similar income as prescribed in Article 23, paragraph (1) (Interest Income) (hereinafter referred to as "interest and similar income" in this Chapter) or dividends and similar income as prescribed in Article 24, paragraph (1) (Dividend Income) (hereinafter referred to as "dividends and similar income" in this Chapter) to a Resident must withhold income taxes from that interest and similar income or dividends and similar income at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.
If dividends and similar income (other than a distribution of proceeds from an Investment Trust (other than a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering) or a Specified Trust That Issues Beneficiary Certificates) are not paid by the day that marks one year's time since the date on which the decision to pay was finalized, the payment is deemed to have been made on the day that marks one year's time since that date, and the preceding paragraph applies.
配当等（投資信託（公社債投資信託及び公募公社債等運用投資信託を除く。）又は特定受益証券発行信託の収益の分配を除く。）については、支払の確定した日から一年を経過した日までにその支払がされない場合には、その一年を経過した日においてその支払があつたものとみなして、前項の規定を適用する。
第百八十二条（徴収税額）
Income taxes must be withheld pursuant to the preceding Article in the amount that is set forth in either of the following items for the category to which the item refers:
前条の規定により徴収すべき所得税の額は、次の各号の区分に応じ当該各号に掲げる金額とする。
interest and similar income:the amount calculated when interest and similar income is multiplied by a tax rate of 15%;
利子等 その金額に百分の十五の税率を乗じて計算した金額
dividends and similar income:the amount calculated when dividends and similar income are multiplied by a tax rate of 20%.
配当等 その金額に百分の二十の税率を乗じて計算した金額
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Resident
「居住者」
An individual who has a domicile in Japan, or who has had a residence in Japan continuously for one year or more up to now.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
Investment Trust
「投資信託」
An investment trust or a foreign investment trust as defined in Article 2, paragraph (3) of the Act on Investment Trusts and Investment Corporations.
Defined inArticle 2, paragraph (1), item (xii-2)· applies throughout the law
Bond Investment Trust
「公社債投資信託」
A securities investment trust set up to invest its trust property in public and corporate bonds, and that does not invest in shares or equity.
Defined inArticle 2, paragraph (1), item (xv)· applies throughout the law
Bond-Based Investment Trust Under Public Offering
「公募公社債等運用投資信託」
A bond-based investment trust whose units were offered to the public, as a Cabinet Order (政令) specifies within the meaning of the Financial Instruments and Exchange Act, and which falls within the investment trusts described in the Corporation Tax Act.
Defined inArticle 2, paragraph (1), item (xv-3)· applies throughout the law
Specified Trust That Issues Beneficiary Certificates
「特定受益証券発行信託」
A specified trust that issues beneficiary certificates as defined in Article 2, item (xxix)(c) of the Corporation Tax Act.
Defined inArticle 2, paragraph (1), item (xv-5)· applies throughout the law
interest and similar incomemachine translation
「利子等」
Interest on bonds and deposits and distributions from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts, as listed in Article 23, paragraph (1) (the provision on interest income); in Article 11, paragraph (3) it also covers dividends of surplus on the bonds and trust interests described there, and some supplementary provisions exclude interest on ordinary deposits.
Short name set inArticle 181, paragraph (1)· applies only in this chapter
dividends and similar incomemachine translation
「配当等」
Dividends of surplus, dividends of profits, distributions of surplus, distributions of money by investment corporations, interest on foundation funds, and distributions from investment trusts (other than bond ones) and specified trusts issuing beneficiary certificates, as listed in Article 24, paragraph (1) on dividend income.
Short name set inArticle 181, paragraph (1)· applies only in this chapter