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Chapter IV Nontaxability of Public Corporations and Public Interest Trusts, etc.

第四章 公共法人等及び公益信託等に係る非課税

The public and corporate bonds or similar interests specified by Ministry of Finance Order as prescribed in are specified corporate bonds under (including as applied mutatis mutandis pursuant to ), national federation bonds under , Norinchukin Bank bonds under , or Shoko Chukin Bank bonds under .

(公社債等に係る有価証券の記録等)に規定する財務省令で定める公社債等は、(特定社債の発行)((長期信用銀行が普通銀行となる転換)において準用する場合を含む。)の規定による特定社債、(全国連合会債の発行)の規定による全国連合会債、(農林債の発行)の規定による農林債又は(商工債の発行)の規定による商工債とする。

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

に規定する財務省令で定める事項は、次に掲げる事項とする。

the name or title, and the domicile, residence or location, of the person who has been entered or recorded in the transfer account book of a financial institution (meaning the transfer account book of a financial institution prescribed in ; the same applies hereinafter in this Article and in paragraph (1), item (iv) of the following Article), or who has entrusted Securities for custody;

金融機関の振替口座簿((貸付信託の受益権の収益の分配のうち公共法人等が引き続き所有していた期間の金額)に規定する金融機関の振替口座簿をいう。以下この条及び次条第一項第四号において同じ。)に記載若しくは記録を受け、又は保管の委託をした者の氏名又は名称及び住所若しくは居所又は所在地

the type or name and the face value of the public and corporate bonds or similar interests prescribed in that have been entered or recorded in the transfer account book of a financial institution, entrusted for custody, or the subject of transfer brokerage;

金融機関の振替口座簿に記載若しくは記録をし、若しくは保管の委託を受け、又は振替の取次ぎをしたに規定する公社債等の種別又は名称及び額面金額

with respect to the public and corporate bonds or similar interests prescribed in the preceding item, the date on which an increase was entered or recorded in the transfer account book of a financial institution and the date on which the decrease was entered or recorded in the transfer account book of a financial institution, or the date on which they were entrusted for custody and the date on which the custody entrustment was cancelled;

前号に規定する公社債等につき金融機関の振替口座簿に増額の記載若しくは記録をした日及び金融機関の振替口座簿にその減額の記載若しくは記録をした日又は保管の委託がされた日及び保管の委託の取りやめがあつた日

in the case of a business office of an Investment Trust management company prescribed in , the name and location of the business office, etc. of the financial institution prescribed in that conducted the transfer brokerage referred to in ;

に規定する投資信託委託会社の営業所にあつては、の振替の取次ぎをしたに規定する金融機関の営業所等の名称及び所在地

the payment date of the interest and similar income on the public and corporate bonds or similar interests prescribed in item (ii) (meaning the interest and similar income prescribed in Article 11, paragraph (3) of the Act (Nontaxability of Public Corporations and Public Interest Trusts, etc.); the same applies in paragraph (1), item (iii) of the following Article) to which Article 11, paragraph (1) or (2) of the Act applies, and the amount to which it applies; and

第二号に規定する公社債等の利子等(法第十一条第三項(公共法人等及び公益信託等に係る非課税)に規定する利子等をいう。次条第一項第三号において同じ。)で法第十一条第一項又は第二項の規定の適用を受けるものの支払年月日及びその適用を受ける金額

any other matters for reference.

その他参考となるべき事項

The head of the business office, etc. of the financial institution, etc. referred to in must retain the books that the head has prepared for five years from the year following the year that includes the day on which the books were closed.

の金融機関等の営業所等の長は、その作成した帳簿をその帳簿の閉鎖の日の属する年の翌年から五年間保存しなければならない。

Article 16-2Matters to Be Stated in a Statement of Nontaxability of Public Corporations and Public Interest Trusts, etc.

第十六条の二(公共法人等及び公益信託等に係る非課税申告書の記載事項)

The matters specified by Ministry of Finance Order to be stated in the statement prescribed in Article 11, paragraph (3) (Nontaxability of Public Corporations and Public Interest Trusts, etc.) of the Act are the following matters:

法第十一条第三項(公共法人等及び公益信託等に係る非課税)に規定する申告書に記載すべき財務省令で定める事項は、次に掲げる事項とする。

the name or title, the domicile or residence or the location of the head office or principal office, and the individual number or corporate number of the person who submits the statement;

当該申告書を提出する者の氏名又は名称、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及び個人番号又は法人番号

the type and name of the public and corporate bonds, or of the beneficial interests set out in the items of , to which the person intends to apply Article 11, paragraph (1) or (2) of the Act;

法第十一条第一項又は第二項の規定の適用を受けようとする公社債又は各号(公社債等の範囲)に掲げる受益権の別及び名称

the payment due dates of the interest and similar income on the public and corporate bonds or similar interests prescribed in paragraph (3) of that Article (hereinafter in this paragraph referred to as "public and corporate bonds or similar interests") to which the person intends to apply Article 11, paragraph (1) or (2) of the Act, and the amount of the interest and similar income on those public and corporate bonds or similar interests;

法第十一条第一項又は第二項の規定の適用を受けようとする同条第三項に規定する公社債等(以下この項において「公社債等」という。)の利子等の支払期及び当該公社債等の利子等の額

the date on which, with respect to the Securities pertaining to the public and corporate bonds or similar interests prescribed in the preceding item, an increase was entered or recorded in the transfer account book of a financial institution, or the Securities were entrusted for custody, pursuant to , and the name of the business office, etc. of the financial institution prescribed in , or of the business office, etc. prescribed in of the financial instruments business operator, etc. prescribed in , at which the entry or record was made or the custody was accepted (where an increase is entered or recorded in the transfer account book of a financial institution for the Securities pertaining to the public and corporate bonds or similar interests through a business office of an Investment Trust management company prescribed in , a statement to that effect and the name of the person who enters or records the increase in the transfer account book of a financial institution for the Securities pertaining to those public and corporate bonds or similar interests);

前号に規定する公社債等に係る有価証券につき(公社債等に係る有価証券の記録等)の規定により金融機関の振替口座簿に増額の記載若しくは記録を受け、又は保管の委託をした年月日及び当該記載若しくは記録をし、若しくは保管の委託を受けたに規定する金融機関の営業所等又はに規定する金融商品取引業者等のに規定する営業所等の名称(に規定する投資信託委託会社の営業所を通じて公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録を受ける場合には、その旨及び当該公社債等に係る有価証券につき金融機関の振替口座簿に増額の記載又は記録をする者の名称)

the name of the payer (meaning the payer prescribed in Article 11, paragraph (3) of the Act; the same applies in the following paragraph) through which the statement is to be submitted when it is submitted; and

当該申告書の提出の際に経由すべき支払者(法第十一条第三項に規定する支払者をいう。次項において同じ。)の名称

any other matters for reference.

その他参考となるべき事項

A payer that has received the statement prescribed in the preceding paragraph (excluding a person that has no corporate number; the same applies hereinafter in this paragraph) is to add the corporate number of that payer to the statement (including the electronic or magnetic record prescribed in Article 10, paragraph (2) of the Act (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons) recording the matters to be stated in the statement that were provided by the electronic or magnetic means prescribed in Article 11, paragraph (4) of the Act).

前項に規定する申告書を受理した支払者(法人番号を有しない者を除く。以下この項において同じ。)は、当該申告書(法第十一条第四項に規定する電磁的方法により提供された当該申告書に記載すべき事項を記録した法第十条第二項(障害者等の少額預金の利子所得等の非課税)に規定する電磁的記録を含む。)に、当該支払者の法人番号を付記するものとする。

The matters specified by Ministry of Finance Order as prescribed in are the following matters:

(公共法人等に該当する農業協同組合連合会の要件等)に規定する財務省令で定める事項は、次に掲げる事項とする。

the name and the location of the principal office of the federation of agricultural cooperatives that submits the written application under (hereinafter referred to as the "applicant corporation" in this Article);

の規定による申請書を提出する農業協同組合連合会(以下この条において「申請法人」という。)の名称及び主たる事務所の所在地

the name and location of the hospitals or clinics established by the applicant corporation;

申請法人が設置する病院又は診療所の名称及び所在地

if the applicant corporation conducts the business set out in , the name and location of the facilities for the welfare of the elderly that it has established;

申請法人が(老人の福祉に関する施設)に掲げる事業を行う場合には、その設置する老人の福祉に関する施設の名称及び所在地

the name and domicile or residence of the directors of the applicant corporation;

申請法人の理事の氏名及び住所又は居所

an outline of the business conducted by the applicant corporation; and

申請法人の行う事業の概要

any other matters for reference.

その他参考となるべき事項

The documents specified by Ministry of Finance Order as prescribed in are a copy of the articles of incorporation (including, if the articles of incorporation have been changed within one year before the date on which the written application prescribed in is submitted, a copy of the documents pertaining to the approval of the administrative agency prescribed in concerning that change or a copy of the documents notified to the administrative agency pursuant to the provisions of ), and the profit and loss statement, balance sheet, statement of Appropriation of surplus or disposition of loss, and business report for the business year immediately preceding the business year that includes that date.

に規定する財務省令で定める書類は、定款の写し(当該定款がに規定する申請書の提出をする日前一年以内に変更をしたものである場合には、当該変更に関する(定款の変更)に規定する行政庁の認可に係る書類の写し又はの規定により行政庁に届け出た書類の写しを含む。)並びに同日の属する事業年度の直前の事業年度の損益計算書、貸借対照表、剰余金又は損失の処分表及び事業報告書とする。

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