Article 84-2Payment Report on Compensation for Periodic Deposits, etc. on Installment Savings
第八十四条の二（定期積金の給付補塡金等の支払調書）
A person who pays, in Japan, compensation for periodic deposits, interest, profit or gains prescribed in Article 209-2 (Obligation to Withhold Taxes on Compensation for Periodic Deposits on Installment Savings, etc.) 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 (xv) (Domestic Source Income) of the Act), or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (1) (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.) of the Act on Special Measures Concerning Taxation (limited to that where the person receiving the payment is a Domestic Corporation or a Foreign Corporation having a permanent establishment) (hereinafter referred to as "compensation for periodic deposits, etc." in this Article), must, pursuant to Article 225, paragraph (1), item (iii) or (viii) (Payment Reports on Compensation for Periodic Deposits, etc. on Installment Savings) of the Act, submit a report stating the following matters, for each person receiving the payment of that compensation for periodic deposits, etc., to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on that compensation for periodic deposits, etc.:
国内において法第二百九条の二（定期積金の給付補塡金等に係る源泉徴収義務）に規定する給付補塡金、利息、利益若しくは差益（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十五号（国内源泉所得）に掲げるものに限る。）又は租税特別措置法第四十一条の九第一項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等（その支払を受ける者が内国法人又は恒久的施設を有する外国法人であるものに限る。）（以下この条において「給付補塡金等」という。）の支払をする者は、法第二百二十五条第一項第三号又は第八号（定期積金の給付補塡金等の支払調書）の規定により、その給付補塡金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、その給付補塡金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の所轄税務署長に提出しなければならない。
the name or title, domicile or residence, or location of the head office or principal office, 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 or residence, or location of the head office or principal office; the same applies hereinafter in the following Article through Article 87 (Payment Report on Casualty Insurance Benefits, etc.));
the amount of compensation for periodic deposits, etc. for which payment was finalized during the year and the date on which payment was finalized;
その年中に支払の確定した給付補塡金等の金額及びその確定した日
the amount of income tax subject to Withholding on the compensation for periodic deposits, etc. referred to in the preceding item;
the basis for calculating the amount of the compensation for periodic deposits, etc. referred to in item (ii);
the category of the compensation for periodic deposits, etc., being compensation for periodic deposits, interest, profit or gains prescribed in Article 209-2 of the Act (for those received by a Nonresident or Foreign Corporation, those set forth in Article 161, paragraph (1), item (xv), (a) through (f) of the Act), or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to that where the person receiving the payment is a Domestic Corporation or a Foreign Corporation having a permanent establishment; hereinafter referred to as "prize money, etc. on prize-linked deposits, etc." in item (ii) of the following paragraph);
給付補塡金等の法第二百九条の二に規定する給付補塡金、利息、利益若しくは差益（非居住者又は外国法人が支払を受けるものにあつては、法第百六十一条第一項第十五号イからヘまでに掲げるもの）又は租税特別措置法第四十一条の九第一項に規定する懸賞金付預貯金等の懸賞金等（その支払を受ける者が内国法人又は恒久的施設を有する外国法人であるものに限る。次項第二号において「懸賞金付預貯金等の懸賞金等」という。）の区分
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 compensation for periodic deposits, etc. that falls under the provisions of the relevant item.
where the provisions of Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.) of the Act apply;
法第十一条第一項（公共法人等に係る非課税）の規定の適用がある場合
where the amount paid to the same person during the year as compensation for periodic deposits, interest, profit or gains set forth in Article 174, items (iii) through (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Act, or as prize money, etc. on prize-linked deposits, etc., is 30,000 yen or less.
同一人に対するその年中の法第百七十四条第三号から第八号まで（内国法人に係る所得税の課税標準）に掲げる給付補塡金、利息、利益若しくは差益又は懸賞金付預貯金等の懸賞金等の支払金額が三万円以下である場合
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)
compensation for periodic deposits, etc.machine translation
「給付補塡金等」
In Article 84-2, the compensation for periodic deposits (給付補塡金), interest, profits or gains named in Article 209-2 of the Income Tax Act (where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (xv) of that Act), and the prizes on prize-linked deposits (懸賞金付預貯金等の懸賞金等) under Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation paid to a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設).
Short name set inArticle 84-2, paragraph (1)· applies only in this article
prize money, etc. on prize-linked deposits, etc.machine translation
「懸賞金付預貯金等の懸賞金等」
In Article 84-2, paragraph (1), item (v) and paragraph (2), item (ii), money, goods or other economic benefits paid or given by lottery or a similar method on deposits, savings and other products, of the kind referred to in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation, where the recipient is a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設) in Japan.
Short name set inArticle 84-2, paragraph (1), item (v)· applies only in this provision and in Article 84-2, paragraph (2), item (ii)
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.