A person who pays, in Japan, interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (viii) (Domestic Source Income) of the Act; hereinafter referred to as "interest and similar income" in this Article) (including a person in charge of handling payment in Japan of interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, that is paid to a Resident or Domestic Corporation) must, pursuant to Article 225, paragraph (1), item (i) or (viii) (Payment Reports on Interest and Similar Income) of the Act, submit a report stating the following matters, for each person receiving the payment of that interest and similar income, to the district director having jurisdiction over the locality for payment of the income tax on that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the locality so designated; the same applies hereinafter in this Chapter):
国内において法第二十三条第一項（利子所得）に規定する利子等（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第八号（国内源泉所得）に掲げるものに限る。以下この条において「利子等」という。）の支払をする者（国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等で居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）は、法第二百二十五条第一項第一号又は第八号（利子等の支払調書）の規定により、その利子等の支払を受ける者の各人別に、次に掲げる事項を記載した調書を、その利子等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地。以下この章において同じ。）の所轄税務署長に提出しなければならない。
the name or title, domicile (for a person who does not have a domicile in Japan, the place prescribed in Article 81 (Places of Residence, etc. to Be Notified by a Person Without a Domicile in Japan); the same applies hereinafter in this item) and individual number or corporate number of the person receiving the payment (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
the amount of interest and similar income for which payment was finalized during the year and the date on which it was finalized (for interest on a bearer public and corporate bond, or distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, the amount paid during the year and the date of payment);
その年中に支払の確定した利子等の金額及びその確定した日（無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配については、その年中に支払をした金額及びその支払をした日）
the amount of income tax subject to Withholding on the interest and similar income referred to in the preceding item;
where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) (Special Provisions for Taxation on Interest, etc. on Trust Property) or Article 306-2, paragraph (7) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order in relation to the interest and similar income referred to in item (ii), that amount;
where the person in charge of handling payment prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation delivers dividends, etc. on listed shares, etc. prescribed in that paragraph that fall under the interest and similar income referred to in item (ii), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation or an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article in relation to that interest and similar income, that amount.
租税特別措置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）に規定する支払の取扱者が同項に規定する上場株式等の配当等で第二号の利子等に該当するものの交付をする場合において、当該利子等に係る租税特別措置法施行令第四条の六の二第十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する控除外国所得税相当額又は同条第二十項に規定する控除所得税相当額があるときは、その金額
the type and name of the public and corporate bond, Deposits and Savings, Jointly Managed Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, or of the premium of life insurance or casualty insurance or the mutual aid premium of life mutual aid pertaining to a Workers' Property Accumulation Savings Contract, Workers' Property Accumulation Pension Savings Contract or Workers' Property Accumulation Housing Savings Contract prescribed in Article 4-4, paragraph (1) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of the Act on Special Measures Concerning Taxation;
公社債、預貯金、合同運用信託、公社債投資信託、公募公社債等運用投資信託又は租税特別措置法第四条の四第一項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約若しくは勤労者財産形成住宅貯蓄契約に係る生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の種類及び名称
where the person who received payment of interest on a bearer public and corporate bond, or of a distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal;
無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配につき支払を受けた者が元本の所有者と異なる場合には、その元本の所有者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the interest and similar income that falls under the provisions of the relevant item.
where, for interest and similar income, the provisions of Article 9, paragraph (1), item (i) or (ii) (Nontaxable Income), Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or the provisions of Article 3-3, paragraph (6) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan), Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions) or Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.) of the Act on Special Measures Concerning Taxation, apply;
利子等につき法第九条第一項第一号若しくは第二号（非課税所得）、第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第一項（公共法人等に係る非課税）、第百七十六条第一項若しくは第二項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定又は租税特別措置法第三条の三第六項（国外で発行された公社債等の利子所得の分離課税等）、第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）若しくは第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）の規定の適用がある場合
where the interest and similar income is interest on an ordinary deposit or ordinary savings, on a tax-payment savings association deposit or tax reserve deposit prescribed in Article 335, paragraph (1), item (iv) (Scope of Interest and Similar Income Not Subject to the Notice Obligation and of Public Corporations, etc.) of the Order, or on Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order that correspond to an ordinary deposit or ordinary savings;
利子等が普通預金若しくは普通貯金、令第三百三十五条第一項第四号（告知義務のない利子等及び公共法人等の範囲）に規定する納税貯蓄組合預金若しくは納税準備預金又は令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金若しくは普通貯金に相当するものの利子である場合
where the total amount of interest and similar income (excluding the interest and similar income prescribed in the following item) paid to the same person during the year is 30,000 yen or less;
where the total amount, for the same person, of the interest, distribution of proceeds or gains prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation to which those provisions are deemed not to have applied pursuant to Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of that Act is 30,000 yen or less.
同一人に対する租税特別措置法第四条の二第九項又は第四条の三第十項の規定により同法第四条の二第一項又は第四条の三第一項の規定の適用がなかつたものとされるこれらの規定に規定する利子、収益の分配又は差益の合計額が三万円以下である場合
With respect to the application of item (iii) of the preceding paragraph to interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering (limited to interest and similar income on a bond, etc. issued outside Japan as referred to in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation to which paragraph (3) of that Article applies), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the payment amount prescribed in that item.
Read this with the articles around it
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 1-5, paragraph (1)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 1-5, paragraph (1)
interest and similar incomemachine translation
「利子等」
In Article 82, interest and similar income as Article 23, paragraph (1) of the Income Tax Act defines it — interest on bonds and deposits and distributions of proceeds from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts — limited, where the recipient is a nonresident or foreign corporation, to the domestic source income in Article 161, paragraph (1), item (viii) of that Act.
Short name set inArticle 82, paragraph (1)· applies only in this article
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.