Article 90-6Payment Report on Consideration for Transferring Gold Bullion and Similar Items
第九十条の六（金地金等の譲渡の対価の支払調書）
A payer prescribed in Article 224-6 of the Act who, in Japan, pays to a Resident or a Nonresident having a permanent establishment the consideration for transferring the gold bullion and similar items prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act (referred to as "gold bullion and similar items" in this Article) (the consideration meaning that prescribed in Article 224-6 of the Act; the same applies hereinafter in this Article) must, pursuant to Article 225, paragraph (1), item (xiv) (Payment Report on Consideration for Transferring Gold Bullion and Similar Items) of the Act, submit a report stating the following matters for each person receiving payment of the consideration, 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 consideration:
居住者又は恒久的施設を有する非居住者に対し国内において法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する金地金等（以下この条において「金地金等」という。）の譲渡の対価（法第二百二十四条の六に規定する対価をいう。以下この条において同じ。）の支払をする法第二百二十四条の六に規定する支払者は、法第二百二十五条第一項第十四号（金地金等の譲渡の対価の支払調書）の規定により、その対価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対価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, 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) as applied mutatis mutandis pursuant to Article 81-37 (Places of Residence, etc. to Be Notified Where a Person Receiving Consideration for Transferring Gold Bullion and Similar Items Does Not Have a Domicile in Japan); the same applies hereinafter in this item) and individual number (for a person who does not have an individual number, the name and domicile) of the person receiving the payment;
the amount of the consideration for transferring gold bullion and similar items for which payment was finalized and the date on which it was finalized;
その支払の確定した金地金等の譲渡の対価の額及びその確定した日
the weight and quantity of the gold bullion and similar items referred to in the preceding item;
in the case where the 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 identifiable, the name and domicile or place of 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
Read this with the articles around it
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)
gold bullion and similar itemsmachine translation
「金地金等」
Gold or platinum bullion, and gold or platinum coins.
Short name set inArticle 90-6, 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.