Article 92-2Electronic or Magnetic Means for Providing Matters to Be Stated in a Notice of Payment
第九十二条の二（支払通知書に記載すべき事項の提供に係る電磁的方法）
The methods specified by Ministry of Finance Order prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act are the following methods:
法第二百二十五条第三項（支払調書及び支払通知書）に規定する財務省令で定める方法は、次に掲げる方法とする。
of the methods using an electronic data processing system, the following:
電子情報処理組織を使用する方法のうち次に掲げるもの
a method of transmitting the information on the matters to be provided (referred to as "information to be provided" in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii)) through a telecommunications line connecting a computer used by the sender, etc. (meaning a sender, or a person who, under a contract with the sender, keeps a file in a computer under the person's own management and makes it available for use by the recipient or the sender; the same applies in (b)) and a computer used by the recipient or similar person (meaning a recipient, or a person who, under a contract with the recipient, keeps a recipient file (meaning a file made available exclusively for use by that recipient; the same applies hereinafter in this Article, Article 92-3, paragraph (1), item (ii) and Article 95-2, paragraph (1), item (ii) (Consent to Provision by Electronic or Magnetic Means in Relation to Withholding Receipts)) in a computer under the person's own management; the same applies in (a)), and recording it in a recipient file kept in the computer used by the recipient or similar person;
送信者等（送信者又は当該送信者との契約によりファイルを自己の管理する電子計算機に備え置き、これを受信者若しくは当該送信者の用に供する者をいう。ロにおいて同じ。）の使用に係る電子計算機と受信者等（受信者又は当該受信者との契約により受信者ファイル（専ら当該受信者の用に供せられるファイルをいう。以下この条、次条第一項第二号及び第九十五条の二第一項第二号（源泉徴収票に係る電磁的方法による提供の承諾）において同じ。）を自己の管理する電子計算機に備え置く者をいう。イにおいて同じ。）の使用に係る電子計算機とを接続する電気通信回線を通じてその提供すべき事項に係る情報（以下この条、次条第一項第二号及び第九十五条の二第一項第二号において「記載情報」という。）を送信し、受信者等の使用に係る電子計算機に備えられた受信者ファイルに記録する方法
a method of making the information to be provided that is recorded in a recipient file kept in a computer used by the sender, etc. available through a telecommunications line for viewing by the person to whom it is to be provided;
a method of delivering a recipient file, prepared with an optical disk, magnetic disk or other object on which specified matters can be reliably recorded by a method equivalent to these, in which the information to be provided has been recorded.
The methods set forth in the items of the preceding paragraph must conform to the following standards:
前項各号に掲げる方法は、次に掲げる基準に適合するものでなければならない。
Measures are taken to enable the person receiving the provision to display, on the screen of a computer, and to output in written form the information to be provided that is recorded in the recipient file.
In the case of the method set forth in item (i) of the preceding paragraph (excluding the method of recording the information to be provided in a recipient file kept on a computer used by the recipient), the person receiving the provision is notified that the information to be provided will be, or has been, recorded in the recipient file; provided, however, that this does not apply where it has been confirmed that the person receiving the provision has viewed that information to be provided.
Read this with the articles around it
recipient filemachine translation
「受信者ファイル」
A file kept solely for the use of the recipient (受信者) of information provided by electronic means.
Defined inArticle 92-2, paragraph (1), item (i), (a)· applies only in this article and in Article 92-3, paragraph (1), item (ii); and Article 95-2, paragraph (1), item (ii)
recipient or similar personmachine translation
「受信者等」
The recipient (受信者) of information provided by electronic means, or a person who, under a contract with the recipient, keeps on a computer it manages a file solely for the recipient's use (受信者ファイル).
Defined inArticle 92-2, paragraph (1), item (i), (a)· applies only in this provision
information to be providedmachine translation
「記載情報」
The information to be provided that is sent over a telecommunications line from the computer of the sender or the sender's agent to that of the recipient or the recipient's agent and recorded in a file kept for the recipient alone.
Short name set inArticle 92-2, paragraph (1), item (i), (a)· applies only in this article and in Article 92-3, paragraph (1), item (ii); and Article 95-2, paragraph (1), item (ii)
sender, etc.machine translation
「送信者等」
In Article 92-2, paragraph (1), item (i), (b), the sender, or a person who, under a contract with the sender, keeps a file on a computer it manages and makes it available to the recipient or the sender.
Defined inArticle 92-2, paragraph (1), item (i), (a)· applies only in this provision and in Article 92-2, paragraph (1), item (i), (b)