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Article 67Filing of Returns, Payment and Refunds

第六十七条(申告、納付及び還付)

With respect to matters pertaining to the application of the provisions of Part II, Chapter V (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act as applied mutatis mutandis pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, and the provisions of Part II, Chapter V (Filing of Returns, Payment and Refunds) of the Order as applied mutatis mutandis pursuant to , the provisions of Chapter III (Filing of Returns, Payment and Refunds) of the preceding Part apply mutatis mutandis. In this case, the phrases set forth in the middle column of the following table in the provisions set forth in the left-hand column of the same table are deemed to be replaced with the phrases set forth in the right-hand column of that table.

Article 57, paragraph (1) (Recording of Transactions, etc.)set forth in the following itemsthat relate to income pertaining to domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (hereinafter referred to as "income pertaining to domestic source income" in this Section) and are set forth in the following items
all transactions (all transactions (including, for a Nonresident having a permanent establishment, those that fall under the internal transactions prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act.
a balance sheet and a profit and loss statementa balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
Article 58, paragraph (1) (Books and Entries Related to Transactions)all transactionsall transactions that affect income pertaining to domestic source income
Article 61 (Balance Sheet and Profit and Loss Statement)a balance sheet and a profit and loss statementa balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)
Article 63, paragraph (1), item (i) (Organization and Retention of Books and Documents)assetsassets related to income pertaining to domestic source income
Article 63, paragraph (1), item (ii)balance sheets and profit and loss statementsbalance sheets and profit and loss statements pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to those balance sheets and profit and loss statements, balance sheets and profit and loss statements pertaining to the entire business)
documentsdocuments, being all those that affect income pertaining to domestic source income
Article 63, paragraph (1), item (iii)transactionsall transactions that affect income pertaining to domestic source income
of which copies exist, the copiesof which copies exist, the copies, and the documents listed in Article 68-3, item (i) (Documents on Internal Transactions) or copies thereof
Article 65, paragraph (1), item (i) (Documents to Be Attached to a Blue Return)a balance sheet and a profit and loss statementa balance sheet and a profit and loss statement pertaining to the domestic source income specified in the items of Article 164, paragraph (1) (How Nonresidents Are Taxed) of the Act (for a blue-return filer who conducts a transportation business by ship or aircraft both in Japan and outside Japan, these are, in addition to that balance sheet and profit and loss statement, a balance sheet and a profit and loss statement pertaining to the entire business)

法第百六十六条(申告、納付及び還付)において準用する法第二編第五章(申告、納付及び還付)の規定及び(申告、納付及び還付)において準用する令第二編第五章(申告、納付及び還付)の規定の適用に係る事項については、前編第三章(申告、納付及び還付)の規定を準用する。この場合において、次の表の上欄に掲げる規定中同表の中欄に掲げる字句は、同表の下欄に掲げる字句にそれぞれ読み替えるものとする。

第五十七条第一項(取引の記録等)次の各号に掲げる法第百六十四条第一項各号(非居住者に対する課税の方法)に定める国内源泉所得に係る所得(以下この節において「国内源泉所得に係る所得」という。)に関連する次の各号に掲げる
一切の取引(一切の取引(恒久的施設を有する非居住者にあつては、法第百六十一条第一項第一号(国内源泉所得)に規定する内部取引に該当するものを含む。
貸借対照表及び損益計算書法第百六十四条第一項各号に定める国内源泉所得に係る貸借対照表及び損益計算書(国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。)
第五十八条第一項(取引に関する帳簿及び記載事項)すべての取引国内源泉所得に係る所得に影響を及ぼすすべての取引
第六十一条(貸借対照表及び損益計算書)貸借対照表及び損益計算書法第百六十四条第一項各号(非居住者に対する課税の方法)に定める国内源泉所得に係る貸借対照表及び損益計算書(国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。)
第六十三条第一項第一号(帳簿書類の整理保存)資産国内源泉所得に係る所得に関連する資産
第六十三条第一項第二号貸借対照表及び損益計算書法第百六十四条第一項各号(非居住者に対する課税の方法)に定める国内源泉所得に係る貸借対照表及び損益計算書(国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。)
書類書類で国内源泉所得に係る所得に影響を及ぼす一切のもの
第六十三条第一項第三号取引国内源泉所得に係る所得に影響を及ぼす一切の取引
ものはその写しものはその写し並びに第六十八条の三第一号(内部取引に関する書類)に掲げる書類又はその写し
第六十五条第一項第一号(青色申告書に添付すべき書類)貸借対照表及び損益計算書法第百六十四条第一項各号(非居住者に対する課税の方法)に定める国内源泉所得に係る貸借対照表及び損益計算書(国内及び国外にわたつて船舶又は航空機による運送の事業を行う青色申告者にあつては、当該貸借対照表及び損益計算書のほか、当該事業の全体に係る貸借対照表及び損益計算書とする。)

Article 68Documents to Be Attached to Tax Returns Filed by Nonresidents

第六十八条(非居住者の提出する確定申告書への添付書類)

Changes on (Ministry of Finance Order No. 18 of 2025)

The statement specified by Ministry of Finance Order as prescribed in Article 120, paragraph (6) (Filing Income Tax Returns) of the Act, as applied mutatis mutandis with replacement of terms pursuant to Article 166 (Filing of Returns, Payment of Taxes, and Issuance of Refunds) of the Act, is, where the Nonresident prescribed in Article 120, paragraph (6) of the Act conducts a transportation business by ship or aircraft both in Japan and outside Japan, a statement describing the amount of the income arising from that business that is treated as income arising from operations conducted in Japan and the method of its calculation.

法第百六十六条(申告、納付及び還付)において読み替えて準用する法第百二十条第六項(確定所得申告)に規定する財務省令で定める明細書は、同項に規定する非居住者が国内及び国外にわたつて船舶又は航空機による運送の事業を行う場合に、当該事業から生ずる所得のうち国内において行う業務につき生ずべき所得とした金額及びその計算方法について記載した明細書とする。

Article 68-2Documents on External Transactions Attributable to a Permanent Establishment

第六十八条の二(恒久的施設帰属外部取引に関する書類)

The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (1) (Documentation of Transactions Related to a Permanent Establishment) of the Act are the following documents:

法第百六十六条の二第一項(恒久的施設に係る取引に係る文書化)に規定する財務省令で定める書類は、次に掲げる書類とする。

a document stating the content of the transactions attributable to the permanent establishment of the Nonresident prescribed in Article 166-2, paragraph (1) of the Act (hereinafter referred to as "external transaction attributable to a permanent establishment" in this Article);

法第百六十六条の二第一項に規定する非居住者の恒久的施設に帰せられる取引(以下この条において「恒久的施設帰属外部取引」という。)の内容を記載した書類

a document stating the details of the assets used in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place (meaning the place of business or similar place prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act; the same applies hereinafter in this Article and the following Article) of the Nonresident in Article 166-2, paragraph (1) of the Act, and the details of the liabilities pertaining to that external transaction attributable to a permanent establishment;

法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等(法第百六十一条第一項第一号(国内源泉所得)に規定する事業場等をいう。以下この条及び次条において同じ。)が恒久的施設帰属外部取引において使用した資産の明細並びに当該恒久的施設帰属外部取引に係る負債の明細を記載した書類

a document stating the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act (meaning personnel functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to that external transaction attributable to a permanent establishment arising from fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), personnel functions relating to the attribution of assets, and other functions; the same applies in the following item) and matters relating to the risks associated with those functions;

法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設帰属外部取引において果たす機能(リスク(為替相場の変動、市場金利の変動、経済事情の変化その他の要因による当該恒久的施設帰属外部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。)の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能をいう。次号において同じ。)並びに当該機能に関連するリスクに係る事項を記載した書類

a document stating the departments related to the functions performed in the external transaction attributable to a permanent establishment by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (1) of the Act, and the content of the operations of those departments.

法第百六十六条の二第一項の非居住者の恒久的施設及び事業場等が恒久的施設帰属外部取引において果たした機能に関連する部門並びに当該部門の業務の内容を記載した書類

Article 68-3Documents on Internal Dealings

第六十八条の三(内部取引に関する書類)

The documents specified by Ministry of Finance Order as prescribed in Article 166-2, paragraph (2) (Documentation of Transactions Related to a Permanent Establishment) of the Act are the following documents:

法第百六十六条の二第二項(恒久的施設に係る取引に係る文書化)に規定する財務省令で定める書類は、次に掲げる書類とする。

an order form, contract, invoice, receipt, estimate or other similar document, or a document equivalent thereto, or a copy thereof, that states the transfer of assets, provision of services or other facts falling under the internal dealing prescribed in Article 161, paragraph (1), item (i) (Domestic Source Income) of the Act (hereinafter referred to as "internal dealing" in this Article) between the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act;

法第百六十六条の二第二項の非居住者の恒久的施設と事業場等との間の法第百六十一条第一項第一号(国内源泉所得)に規定する内部取引(以下この条において「内部取引」という。)に該当する資産の移転、役務の提供その他の事実を記載した注文書、契約書、送り状、領収書、見積書その他これらに準ずる書類若しくはこれらに相当する書類又はその写し

a document stating the details of the assets used in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act, and the details of the liabilities pertaining to that internal dealing;

法第百六十六条の二第二項の非居住者の恒久的施設及び事業場等が内部取引において使用した資産の明細並びに当該内部取引に係る負債の明細を記載した書類

a document stating the functions performed in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act (meaning personnel functions relating to the assumption and management of risk (meaning the possibility of an increase or decrease in profit or loss pertaining to that internal dealing arising from fluctuations in exchange rates, fluctuations in market interest rates, changes in economic conditions or other factors; the same applies hereinafter in this item), personnel functions relating to the attribution of assets, and other functions; the same applies in the following item) and matters relating to the risks associated with those functions;

法第百六十六条の二第二項の非居住者の恒久的施設及び事業場等が内部取引において果たす機能(リスク(為替相場の変動、市場金利の変動、経済事情の変化その他の要因による当該内部取引に係る利益又は損失の増加又は減少の生ずるおそれをいう。以下この号において同じ。)の引受け及び管理に関する人的機能、資産の帰属に係る人的機能その他の機能をいう。次号において同じ。)並びに当該機能に関連するリスクに係る事項を記載した書類

a document stating the departments related to the functions performed in the internal dealing by the permanent establishment and the place of business or similar place of the Nonresident in Article 166-2, paragraph (2) of the Act, and the content of the operations of those departments;

法第百六十六条の二第二項の非居住者の恒久的施設及び事業場等が内部取引において果たした機能に関連する部門並びに当該部門の業務の内容を記載した書類

a document certifying the occurrence of any other facts related to the internal dealing (meaning the transfer of assets, provision of services or other facts that have arisen in connection with the internal dealing).

その他内部取引に関連する事実(資産の移転、役務の提供その他内部取引に関連して生じた事実をいう。)が生じたことを証する書類

Article 69Matters to Be Entered in Return Forms Filed Without Withholding from Salaries, etc.

第六十九条(給与等につき源泉徴収を受けない場合の申告書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in Article 172, paragraph (1), item (iv) (Tax Payment by Self-Assessment Without Withholding from Salaries, etc.) of the Act are as follows:

法第百七十二条第一項第四号(給与等につき源泉徴収を受けない場合の申告納税等)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 of the person who submits the return under Article 172, paragraph (1) of the Act and that person's domicile or residence in Japan (for a person who has an individual number, the name, domicile or residence in Japan, and individual number);

法第百七十二条第一項の申告書を提出する者の氏名及びその国内にある住所又は居所(個人番号を有する者にあつては、氏名、その国内にある住所又は居所及び個人番号)

the name or corporate name of the payer of the salary or remuneration prescribed in Article 172, paragraph (1), item (i) of the Act (limited to that to which neither the provisions of Part IV, Chapter V (Withholding on the Income of Nonresidents or Corporations) of the Act nor Article 41-22, paragraph (1) (Special Provisions on Withholding at the Source for Remuneration Paid by a Tax-Exempt Entertainment Corporation to Entertainers for Their Provision of Services) of the Act on Special Measures Concerning Taxation applies) and that payer's domicile or residence, or the location of its head office or principal office, or its corporate number;

法第百七十二条第一項第一号に規定する給与又は報酬(法第四編第五章(非居住者又は法人の所得に係る源泉徴収)又は租税特別措置法第四十一条の二十二第一項(免税芸能法人等が支払う芸能人等の役務提供報酬等に係る源泉徴収の特例)の規定の適用を受けないものに限る。)の支払者の氏名又は名称及び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若しくは法人番号

the day on which the person came to have a domicile in Japan;

国内に居所を有することとなつた日

any other matters for reference.

その他参考となるべき事項

Article 70Matters to Be Entered in a Return Form for a Refund Due to Alternative Taxation on Retirement Income

第七十条(退職所得の選択課税による還付のための申告書の記載事項)

The matters specified by Ministry of Finance Order as prescribed in Article 173, paragraph (1), item (iv) (Refund Due to Alternative Taxation on Retirement Income) of the Act are as follows:

法第百七十三条第一項第四号(退職所得の選択課税による還付)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 domicile of the person who submits the return under Article 173, paragraph (1) of the Act and, if the person has a residence in Japan, that residence (for a person who has an individual number, the name, the domicile and, if the person has a residence in Japan, that residence, and the individual number);

法第百七十三条第一項の申告書を提出する者の氏名及び住所並びに国内に居所があるときは当該居所(個人番号を有する者にあつては、氏名、住所及び国内に居所があるときは当該居所並びに個人番号)

the basis for calculating the amount of the portion of the total amount of severance pay or other such compensation listed in Article 173, paragraph (1), item (i) of the Act that falls under Article 161, paragraph (1), item (xii), (c) (Domestic Source Income) of the Act;

法第百七十三条第一項第一号に掲げる退職手当等の総額のうち法第百六十一条第一項第十二号ハ(国内源泉所得)に該当する部分の金額の計算の基礎

the name and location of the bank or post office (meaning an office of Japan Post Co., Ltd. that carries out the postal counter services prescribed in and that has the postal savings bank prescribed in as its affiliated bank prescribed in Article 2, paragraph (16) (Definitions) of the Banking Act (Act No. 59 of 1981) and carries out the business of bank agency prescribed in paragraph (14) of that Article) through which the person wishes to receive the payment of a refund under Article 173, paragraph (2) of the Act;

法第百七十三条第二項の規定による還付金の支払を受けようとする銀行又は郵便局((定義)に規定する郵便窓口業務を行う日本郵便株式会社の営業所であつて(定義)に規定する郵便貯金銀行を銀行法(昭和五十六年法律第五十九号)第二条第十六項(定義等)に規定する所属銀行とする同条第十四項に規定する銀行代理業の業務を行うものをいう。)の名称及び所在地

any other matters for reference.

その他参考となるべき事項

Article 71Documents to Be Attached to a Return Form for a Refund Due to Alternative Taxation on Retirement Income

第七十一条(退職所得の選択課税による還付のための申告書への添附書類)

The matters specified by Ministry of Finance Order as prescribed in are a breakdown, by payer, of the severance pay or other such compensation prescribed in Article 171 (Elective Treatment for Taxation of Retirement Income) of the Act that is received during the year and from which income tax has been collected pursuant to Article 212, paragraph (1) (Obligation to Withhold Taxes) of the Act, the date and place of its payment, the amount of income tax collected, and the name or corporate name of the payer and its domicile or residence, or the location of its head office or principal office, or its corporate number.

(退職所得の選択課税による還付)に規定する財務省令で定める事項は、その年中に支払を受ける法第百七十一条(退職所得についての選択課税)に規定する退職手当等で法第二百十二条第一項(源泉徴収義務)の規定により所得税を徴収されたものの支払者ごとの内訳、その支払の日及び場所、その徴収された所得税の額並びにその支払者の氏名又は名称及び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若しくは法人番号とする。

In the case where a copy of a record set forth in Article 225, paragraph (1), item (viii) (Report of Payment) of the Act concerning payment prescribed in the same paragraph is attached to a return form prescribed in Article 173, paragraph (1) (Refund Due to Alternative Taxation on Retirement Income) of the Act, the matters already entered in the copy of the record, out of the matters prescribed in the preceding paragraph, need not be entered in a detailed statement set forth in .

法第百七十三条第一項(退職所得の選択課税による還付)に規定する申告書に法第二百二十五条第一項第八号(支払調書)に規定する支払に関する同項の調書の写しが添付されている場合においては、前項に規定する事項のうち当該調書の写しに記載されている事項は、の明細書に記載することを要しない。

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