A person who pays, in Japan, to a Nonresident or Foreign Corporation, profit set forth in Article 161, paragraph (1), item (iv) (Domestic Source Income) of the Act (hereinafter referred to as "profit under a partnership contract" in this Article) must, pursuant to Article 225, paragraph (1), item (viii) (Payment Reports on Income of Nonresidents, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of the profit under a partnership contract, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for the profit under a partnership contract:
非居住者又は外国法人に対し国内において法第百六十一条第一項第四号（国内源泉所得）に掲げる利益（以下この条において「組合契約に基づく利益」という。）の支払をする者は、法第二百二十五条第一項第八号（非居住者等の所得の支払調書）の規定により、組合契約に基づく利益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、その支払をする者の事務所、事業所その他これらに準ずるものでその組合契約に基づく利益の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
the name or title and residence (for a person who has no residence in Japan, the person's domicile outside Japan; the same applies hereinafter in this item and paragraph (2), item (i)) or location of the head office or principal office (for a person having a domestic office or similar place (meaning an office, place of business or other equivalent place located in Japan; the same applies hereinafter in this paragraph and Article 90, paragraph (2)), including the name and location of the domestic office or similar place located at the place for payment of the income tax or corporation tax of that person; the same applies hereinafter in this item and paragraph (2), item (i)) (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
the amount of the profit under a partnership contract for which payment was finalized;
その支払の確定した組合契約に基づく利益の額
the amount of income tax subject to Withholding on the profit under a partnership contract referred to in the preceding item;
前号の組合契約に基づく利益につき源泉徴収をされる所得税の額
the basis for calculating the amount of the profit under a partnership contract referred to in item (ii);
第二号の組合契約に基づく利益の額の計算の基礎
the calculation period (meaning the calculation period prescribed in Article 212, paragraph (5) (Obligation to Withhold Taxes) of the Act) for the profit under a partnership contract referred to in item (ii), and the date on which payment was finalized;
第二号の組合契約に基づく利益に係る計算期間（法第二百十二条第五項（源泉徴収義務）に規定する計算期間をいう。）及びその支払の確定した日
the name of the partnership (including similar entities) under the partnership contract prescribed in Article 161, paragraph (1), item (iv) of the Act pertaining to the profit under a partnership contract referred to in item (ii), and the location of its domestic office or similar place (where there are two or more such domestic offices or similar places, the principal one) (where the principal office of that partnership is located outside Japan, including the location of the principal office located outside Japan);
第二号の組合契約に基づく利益に係る法第百六十一条第一項第四号に規定する組合契約による組合（これに類するものを含む。）の名称及び国内事務所等（当該国内事務所等が二以上ある場合には、そのうち主たるものとする。）の所在地（当該組合の主たる事務所が国外にある場合には、国外にある主たる事務所の所在地を含む。）
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
A person who pays, in Japan, to a Nonresident or Foreign Corporation, any of the items set forth in Article 161, paragraph (1), item (vi), item (vii) or items (x) through (xiii) of the Act (hereinafter referred to as "domestic source income" in this Article) must, pursuant to Article 225, paragraph (1), item (viii) of the Act, submit a report stating the following matters, for each person receiving the payment of that domestic source income, to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that domestic source income:
非居住者又は外国法人に対し国内において法第百六十一条第一項第六号、第七号又は第十号から第十三号までに掲げるもの（以下この条において「国内源泉所得」という。）の支払をする者は、法第二百二十五条第一項第八号の規定により、その国内源泉所得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、その支払をする者の事務所、事業所その他これらに準ずるものでその国内源泉所得の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
the name or title and residence or location of the head office or principal office of the person receiving the payment (for a person having an individual number or corporate number, the name or title, residence or location of the head office or principal office, and individual number or corporate number);
the amount of domestic source income for which payment was finalized during the year;
その年中に支払の確定した国内源泉所得の金額
the basis for calculating the amount of the domestic source income referred to in the preceding item;
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) 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 paragraph (1), where the amount to be paid at one time as profit under a partnership contract to the same person is 30,000 yen or less, the report referred to in that paragraph need not be submitted for that profit under a partnership contract.
第一項の場合において、同一人に対する組合契約に基づく利益で一回に支払うべき金額が三万円以下であるときは、その組合契約に基づく利益に係る同項の調書は、提出することを要しない。
In the case referred to in paragraph (2), where the amount of domestic source income paid to the same person during the year is 500,000 yen or less, the report referred to in that paragraph need not be submitted for that domestic source income.
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)
profit under a partnership contractmachine translation
「組合契約に基づく利益」
In Article 89, the profit listed in Article 161, paragraph (1), item (iv) of the Income Tax Act: profit from a business carried on through a permanent establishment (恒久的施設) under a partnership contract (組合契約) of Article 667, paragraph (1) of the Civil Code, or a similar contract a Cabinet Order (政令) specifies, that a partner receives as a distribution under that contract, of the kinds a Cabinet Order specifies.
Short name set inArticle 89, paragraph (1)· applies only in this article
domestic office or similar placemachine translation
「国内事務所等」
In Article 89, paragraph (1) and Article 90, paragraph (2), an office, place of business or similar place in Japan.
Defined inArticle 89, paragraph (1), item (i)· applies only in this paragraph and in Article 90, paragraph (2)
domestic source incomemachine translation
「国内源泉所得」
In Article 89, the domestic source income (国内源泉所得) listed in Article 161, paragraph (1), items (vi), (vii) and (x) to (xiii) of the Income Tax Act.
Short name set inArticle 89, paragraph (2)· 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.