Article 47-4Matters to Be Indicated in Documents to Be Attached to the Tax Returns of Residents Who Used to Be Non-permanent Residents
第四十七条の四(非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項)
Changes on (Ministry of Finance Order No. 18 of 2025)
The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) (Filing Income Tax Returns) of the Act are the following:
法第百二十条第七項(確定所得申告)に規定する財務省令で定める事項は、次に掲げる事項とする。
Changes on (Ministry of Finance Order No. 18 of 2025)
the name of the person who is filing the return form set forth in Article 120, paragraph (7) of the Act, and the person's nationality and domicile or residence;
法第百二十条第七項の申告書を提出する者の氏名、国籍及び住所又は居所
the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;
その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間
the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;
その年において非永住者(法第二条第一項第四号(定義)に規定する非永住者をいう。以下この号及び次号において同じ。)、非永住者以外の居住者及び非居住者であつたそれぞれの期間
the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:
その年において非永住者であつた期間内に生じた次に掲げる金額
the amount of income other than the foreign source income prescribed in Article 7, paragraph (1), item (ii) (Scope of Taxable Income) of the Act (referred to as "foreign source income" in (b));
法第七条第一項第二号(課税所得の範囲)に規定する国外源泉所得(ロにおいて「国外源泉所得」という。)以外の所得の金額
the amount of foreign source income, and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;
国外源泉所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額
any other matters for reference.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 18 of 2025)
The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (7) of the Act that are to be stated in the document referred to in that paragraph and attached to a Tax Return pursuant to the provisions of Article 120, paragraph (7) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Filing a Return to Receive a Refund), Article 123, paragraph (3) (Filing Tax Returns Showing Losses), Article 125, paragraph (4) (Filing a Tax Return If the Taxpayer Has Died Partway Through the Year) and Article 127, paragraph (4) (Filing a Tax Return If the Taxpayer Will Become Absent From Japan Partway Through the Year) of the Act, respectively.
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non-permanent resident
「非永住者」
A resident who does not have Japanese nationality and has had a domicile or residence in Japan for a total of five years or less in the past ten years.
Defined inArticle 47-4, paragraph (1), item (iii)· applies only in this item and in Article 47-4, paragraph (1), item (iv)
foreign source incomemachine translation
「国外源泉所得」
In Article 47-4, paragraph (1), item (iv), foreign source income as Article 7, paragraph (1), item (ii) of the Income Tax Act refers to it: income with its source outside Japan as Article 95, paragraph (1) of that Act uses the term, including income from transfers of securities abroad of kinds a Cabinet Order (政令) specifies.
Short name set inArticle 47-4, paragraph (1), item (iv), (a)· applies only in this provision and in Article 47-4, paragraph (1), item (iv), (b)