第八十一条の三十九（金地金等の譲渡の対価の受領者の申請により作成する帳簿の記載事項等）
The documents specified by Ministry of Finance Order prescribed in Article 350-9, paragraph (3) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order are, among the documents prescribed in Article 81-6, paragraph (2) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) (excluding the documents set forth in item (i) of that paragraph), those bearing the name or domicile of the individual before the change prescribed in Article 350-9, paragraph (3) of the Order.
令第三百五十条の九第三項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）に規定する財務省令で定める書類は、第八十一条の六第二項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）に規定する書類（同項第一号に掲げる書類を除く。）のうち、令第三百五十条の九第三項に規定する個人の変更前の氏名又は住所の記載がある書類とする。
The payer, as prescribed in Article 350-8, paragraph (1) (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, of the consideration for transferring gold bullion, etc. prescribed in that paragraph (meaning the consideration prescribed in that paragraph) (hereinafter referred to as the "payer of the consideration for transferring gold bullion, etc." in this Article and the following Article) must, when having received the written application prescribed in Article 350-9, paragraph (5) of the Order, prepare a book pursuant to that paragraph and enter in that book the following matters:
令第三百五十条の八第一項（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の譲渡の対価（同項に規定する対価をいう。）の同項に規定する支払者（以下この条及び次条において「金地金等の譲渡の対価の支払者」という。）は、令第三百五十条の九第五項に規定する申請書を受理した場合には、同項の規定により、帳簿を作成し、当該帳簿に次に掲げる事項を記載しておかなければならない。
the name or title, 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 the Consideration for Transferring Gold Bullion, etc. Has No Domicile in Japan); the same applies hereinafter in this item and the following paragraph) and individual number or corporate number of the person who submitted that written application (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
the date on which that written application was submitted, and the title of the document, a copy of which was attached to that written application, specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order (in the case of a corporation that has undergone the confirmation under Article 81-6, paragraph (5) as applied mutatis mutandis pursuant to paragraph (1) of the preceding Article, the title of that document and the fact that that confirmation was conducted), the fact that an electronic certificate for signature or similar record was received by transmission, or the fact that the confirmation under Article 350-9, paragraph (4) of the Order was conducted;
当該申請書の提出があつた年月日及び当該申請書に添付された令第三百五十条の九第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類の写しの当該書類の名称（前条第一項において準用する第八十一条の六第五項の規定による確認を受けた法人にあつては、当該書類の名称及び当該確認をした旨）、署名用電子証明書等の送信を受けた旨又は令第三百五十条の九第四項の規定による確認をした旨
any other matters for reference.
その他参考となるべき事項
A person who has submitted the written application prescribed in the preceding paragraph must, if after the submission the person comes to fall under a case set forth in one of the following items, without delay, submit to the payer of the consideration for transferring gold bullion, etc. to which the written application was submitted a written notification stating the matters specified in each of those items in accordance with the category of cases set forth in each of those items (which is to include the name or title and domicile before the change where the person comes to fall under the case set forth in item (i), and the name or title, domicile and individual number before the change where the person comes to fall under the case set forth in item (ii)) (limited to a notification to which is attached a copy of any of the documents specified in each item of Article 337, paragraph (2) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order (where the person comes to fall under the case set forth in item (i), either that document or the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order) (limited to a copy bearing the matters specified in each of the following items in accordance with the category of cases set forth in those items), or a notification in connection with whose submission the person transmits the person's electronic certificate for signature or similar record or has undergone the confirmation under paragraph (4) of that Article). The same applies where, after submitting that written notification, the person again comes to fall under a case set forth in item (i) or item (ii).
前項に規定する申請書を提出した者は、その提出後、次の各号に掲げる場合に該当することとなつた場合には、その者は、遅滞なく、当該申請書を提出した金地金等の譲渡の対価の支払者に、当該各号に掲げる場合の区分に応じ当該各号に定める事項（第一号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称及び住所を含むものとし、第二号に掲げる場合に該当することとなつた場合にはその変更前の氏名又は名称、住所及び個人番号を含むものとする。）を記載した届出書（令第三百五十条の九第二項において準用する令第三百三十七条第二項各号に定める書類のいずれか（第一号に掲げる場合に該当することとなつた場合には、当該書類又は令第三百五十条の九第三項に規定する住所等変更確認書類）の写し（次の各号に掲げる場合の区分に応じ当該各号に定める事項の記載があるものに限る。）の添付があるもの又はその提出の際にその者の署名用電子証明書等を送信し、若しくは同条第四項の規定による確認を受けているものに限る。）を提出しなければならない。当該届出書を提出した後、再び第一号又は第二号に掲げる場合に該当することとなつた場合も、同様とする。
in the case where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (where the person is an individual, the name and domicile after the change);
その者の氏名若しくは名称又は住所の変更をした場合 その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
in the case where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
その者の個人番号の変更をした場合 その者のその変更をした後の氏名、住所及び個人番号
in the case where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合 その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
The payer of the consideration for transferring gold bullion, etc. that has prepared the book referred to in paragraph (2) pursuant to that paragraph must, when having received the written notification referred to in the preceding paragraph, correct the matters set forth in the items of paragraph (2) in that book to the matters stated in that written notification.
第二項の規定により同項の帳簿を作成した金地金等の譲渡の対価の支払者は、前項の届出書を受理した場合には、当該帳簿の第二項各号に掲げる事項を、当該届出書に記載されている事項に訂正しておかなければならない。
A payer of the consideration for transferring gold bullion, etc. must retain the written application prescribed in paragraph (2) that it has received (including the documents prescribed in Article 350-9, paragraph (5) of the Order and an electronic certificate for signature or similar record) and the written notification prescribed in paragraph (3) (including a copy of the documents prescribed in that paragraph or a copy of the document confirming a change of domicile, etc., and an electronic certificate for signature or similar record) for three years from the year following the year that includes the date of receipt.
金地金等の譲渡の対価の支払者は、その受理した第二項に規定する申請書（令第三百五十条の九第五項に規定する書類及び署名用電子証明書等を含む。）及び第三項に規定する届出書（同項に規定する書類の写し又は住所等変更確認書類の写し及び署名用電子証明書等を含む。）を、当該受理した日の属する年の翌年から三年間保存しなければならない。
第八十一条の四十（金地金等の譲渡の対価の支払者の確認事項の記録及び帳簿書類の保存等）
When the payer of the consideration for transferring gold bullion, etc. has made the confirmation under Article 350-10, paragraph (1) (Confirmation, etc. by the Payer of the Consideration for Transferring Gold Bullion, etc.) of the Order or Article 350-9, paragraph (4) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, it must, pursuant to Article 350-10, paragraph (2) of the Order, make clear that it has made the confirmation under Article 350-10, paragraph (1) or Article 350-9, paragraph (4) of the Order by entering in the book prescribed in Article 350-10, paragraph (2) of the Order the title of the document specified in each item of Article 337, paragraph (2) (Presentation of a Copy of the Certificate of Residence and Other Documents Pertaining to Notice, etc.) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order, or of the document confirming a change of domicile, etc. prescribed in Article 350-9, paragraph (3) of the Order, that was presented at the time of the notice under Article 350-8 (Notice by Persons Receiving Consideration for Transferring Gold Bullion, etc.) of the Order, the fact that an electronic certificate for signature or similar record was received by transmission at the time of that notice (where the person who gave that notice is a corporation that has undergone the confirmation under Article 81-6, paragraph (5) (Scope, etc. of Documents to Be Presented to the Head of the business office of a Savings Institution, etc.) as applied mutatis mutandis pursuant to Article 81-38, paragraph (1) (Scope, etc. of Documents to Be Presented to the Payer of the Consideration for Transferring Gold Bullion, etc.), that fact and the title of the document specified in Article 337, paragraph (2), item (ii) of the Order as applied mutatis mutandis pursuant to Article 350-9, paragraph (2) of the Order that was presented at the time of that notice), or the fact that the confirmation under Article 350-9, paragraph (4) of the Order was conducted.
金地金等の譲渡の対価の支払者は、令第三百五十条の十第一項（金地金等の譲渡の対価の支払者の確認等）又は第三百五十条の九第四項（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定による確認をした場合には、令第三百五十条の十第二項の規定により、同項に規定する帳簿に、令第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知の際に提示された令第三百五十条の九第二項において準用する令第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類若しくは令第三百五十条の九第三項に規定する住所等変更確認書類の名称、当該告知の際に署名用電子証明書等の送信を受けた旨（当該告知をした者が第八十一条の三十八第一項（金地金等の譲渡の対価の支払者に提示する書類の範囲等）において準用する第八十一条の六第五項（貯蓄取扱機関等の営業所の長に提示する書類の範囲等）の規定による確認を受けた法人である場合には、その旨及び当該告知の際に提示された令第三百五十条の九第二項において準用する令第三百三十七条第二項第二号に定める書類の名称）又は令第三百五十条の九第四項の規定による確認をした旨を記載することにより、令第三百五十条の十第一項又は第三百五十条の九第四項の規定による確認をした旨を明らかにしておかなければならない。
A payer of the consideration for transferring gold bullion, etc. must retain the book prescribed in Article 350-10, paragraph (2) of the Order (including the book prescribed in Article 350-9, paragraph (5) of the Order) for five years from the year following the year that includes the date of closing of those books.
金地金等の譲渡の対価の支払者は、令第三百五十条の十第二項に規定する帳簿（令第三百五十条の九第五項に規定する帳簿を含む。）を、これら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 82Payment Report on Interest and Similar Income
第八十二条（利子等の支払調書）
A person who pays, in Japan, interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (viii) (Domestic Source Income) of the Act; hereinafter referred to as "interest and similar income" in this Article) (including a person in charge of handling payment in Japan of interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, that is paid to a Resident or Domestic Corporation) must, pursuant to Article 225, paragraph (1), item (i) or (viii) (Payment Reports on Interest and Similar Income) of the Act, submit a report stating the following matters, for each person receiving the payment of that interest and similar income, to the district director having jurisdiction over the locality for payment of the income tax on that interest and similar income under Article 17 (Locality for Paying Over Withholding Tax) of the Act (where a designation has been made under Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the Act, the locality so designated; the same applies hereinafter in this Chapter):
国内において法第二十三条第一項（利子所得）に規定する利子等（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第八号（国内源泉所得）に掲げるものに限る。以下この条において「利子等」という。）の支払をする者（国外において発行された公社債又は公社債投資信託若しくは公募公社債等運用投資信託の受益権に係る利子等で居住者又は内国法人に対して支払われるものの国内における支払の取扱者を含む。）は、法第二百二十五条第一項第一号又は第八号（利子等の支払調書）の規定により、その利子等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、その利子等に係る所得税の法第十七条（源泉徴収に係る所得税の納税地）の規定による納税地（法第十八条第二項（納税地の指定）の規定による指定があつた場合には、その指定をされた納税地。以下この章において同じ。）の所轄税務署長に提出しなければならない。
the name or title, 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); the same applies hereinafter in this item) and individual number or corporate number of the person receiving the payment (for a person who has neither an individual number nor a corporate number, the name or title and domicile);
the amount of interest and similar income for which payment was finalized during the year and the date on which it was finalized (for interest on a bearer public and corporate bond, or distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, the amount paid during the year and the date of payment);
その年中に支払の確定した利子等の金額及びその確定した日（無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配については、その年中に支払をした金額及びその支払をした日）
the amount of income tax subject to Withholding on the interest and similar income referred to in the preceding item;
where there is an amount of notified foreign income tax prescribed in Article 300, paragraph (9) (Special Provisions for Taxation on Interest, etc. on Trust Property) or Article 306-2, paragraph (7) (Special Provisions for Taxation on Interest, etc. on Trust Property) of the Order in relation to the interest and similar income referred to in item (ii), that amount;
where the person in charge of handling payment prescribed in Article 9-3-2, paragraph (1) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Act on Special Measures Concerning Taxation delivers dividends, etc. on listed shares, etc. prescribed in that paragraph that fall under the interest and similar income referred to in item (ii), and there is an amount equivalent to deducted foreign income tax prescribed in Article 4-6-2, paragraph (19) (Special Provisions on Obligation to Withhold Taxes, etc. for Dividends and Similar Income on Listed Shares, etc.) of the Order for Enforcement of the Act on Special Measures Concerning Taxation or an amount equivalent to deducted income tax prescribed in paragraph (20) of that Article in relation to that interest and similar income, that amount.
租税特別措置法第九条の三の二第一項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する支払の取扱者が同項に規定する上場株式等の配当等で第二号の利子等に該当するものの交付をする場合において、当該利子等に係る租税特別措置法施行令第四条の六の二第十九項（上場株式等の配当等に係る源泉徴収義務等の特例）に規定する控除外国所得税相当額又は同条第二十項に規定する控除所得税相当額があるときは、その金額
the type and name of the public and corporate bond, Deposits and Savings, Jointly Managed Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, or of the premium of life insurance or casualty insurance or the mutual aid premium of life mutual aid pertaining to a Workers' Property Accumulation Savings Contract, Workers' Property Accumulation Pension Savings Contract or Workers' Property Accumulation Housing Savings Contract prescribed in Article 4-4, paragraph (1) (Special Provisions on Taxation on Gains, etc. from Life Insurance, etc. under Workers' Property Accumulation Savings Contracts) of the Act on Special Measures Concerning Taxation;
公社債、預貯金、合同運用信託、公社債投資信託、公募公社債等運用投資信託又は租税特別措置法第四条の四第一項（勤労者財産形成貯蓄契約に基づく生命保険等の差益等の課税の特例）に規定する勤労者財産形成貯蓄契約、勤労者財産形成年金貯蓄契約若しくは勤労者財産形成住宅貯蓄契約に係る生命保険若しくは損害保険の保険料若しくは生命共済の共済掛金の種類及び名称
where the person who received payment of interest on a bearer public and corporate bond, or of a distribution of proceeds on the bearer beneficiary certificate of a Loan Trust, Bond Investment Trust or Bond-Based Investment Trust Under Public Offering, differs from the owner of the principal, the name or title and domicile or residence, or the location of the head office or principal office, of that owner of the principal;
無記名の公社債の利子又は無記名の貸付信託、公社債投資信託若しくは公募公社債等運用投資信託の受益証券に係る収益の分配につき支払を受けた者が元本の所有者と異なる場合には、その元本の所有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
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
In the case referred to in the preceding paragraph, where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the interest and similar income that falls under the provisions of the relevant item.
where, for interest and similar income, the provisions of Article 9, paragraph (1), item (i) or (ii) (Nontaxable Income), Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or the provisions of Article 3-3, paragraph (6) (Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan), Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions) or Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.) of the Act on Special Measures Concerning Taxation, apply;
利子等につき法第九条第一項第一号若しくは第二号（非課税所得）、第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第一項（公共法人等に係る非課税）、第百七十六条第一項若しくは第二項（信託財産に係る利子等の課税の特例）若しくは第百八十条の二第一項若しくは第二項（信託財産に係る利子等の課税の特例）の規定又は租税特別措置法第三条の三第六項（国外で発行された公社債等の利子所得の分離課税等）、第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）若しくは第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）の規定の適用がある場合
where the interest and similar income is interest on an ordinary deposit or ordinary savings, on a tax-payment savings association deposit or tax reserve deposit prescribed in Article 335, paragraph (1), item (iv) (Scope of Interest and Similar Income Not Subject to the Notice Obligation and of Public Corporations, etc.) of the Order, or on Deposits and Savings accepted by a person set forth in Article 32, item (ii) or (iii) (Scope of Financial Institutions, etc.) of the Order that correspond to an ordinary deposit or ordinary savings;
利子等が普通預金若しくは普通貯金、令第三百三十五条第一項第四号（告知義務のない利子等及び公共法人等の範囲）に規定する納税貯蓄組合預金若しくは納税準備預金又は令第三十二条第二号又は第三号（金融機関等の範囲）に掲げる者が受入れをする預貯金で普通預金若しくは普通貯金に相当するものの利子である場合
where the total amount of interest and similar income (excluding the interest and similar income prescribed in the following item) paid to the same person during the year is 30,000 yen or less;
where the total amount, for the same person, of the interest, distribution of proceeds or gains prescribed in Article 4-2, paragraph (1) or Article 4-3, paragraph (1) of the Act on Special Measures Concerning Taxation to which those provisions are deemed not to have applied pursuant to Article 4-2, paragraph (9) or Article 4-3, paragraph (10) of that Act is 30,000 yen or less.
同一人に対する租税特別措置法第四条の二第九項又は第四条の三第十項の規定により同法第四条の二第一項又は第四条の三第一項の規定の適用がなかつたものとされるこれらの規定に規定する利子、収益の分配又は差益の合計額が三万円以下である場合
With respect to the application of item (iii) of the preceding paragraph to interest and similar income on a public and corporate bond issued outside Japan, or on a beneficial interest in a Bond Investment Trust or Bond-Based Investment Trust Under Public Offering (limited to interest and similar income on a bond, etc. issued outside Japan as referred to in Article 3-3, paragraph (2) of the Act on Special Measures Concerning Taxation to which paragraph (3) of that Article applies), the amount to be delivered as prescribed in paragraph (3) of that Article is deemed to be the payment amount prescribed in that item.
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)
electronic certificate for signature or similar recordmachine translation
「署名用電子証明書等」
From Article 81-5 to the end of its chapter, the electronic certificate for signature issued for an individual number card (個人番号カード) under Article 3, paragraph (1) of the Act on Certification Business of the Japan Agency for Local Authority Information Systems in Relation to Electronic Signatures, etc., or another electronic or magnetic record (電磁的記録) a Ministry of Finance Order (財務省令) specifies, as Article 224, paragraph (1) of the Income Tax Act defines it and Article 336, paragraph (4) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) refers to it, which a person receiving interest, dividends or similar payments may send instead of showing an identity document such as a copy of their resident record (住民票の写し).
Defined inArticle 81-5, paragraph (3)· applies only in this chapter
payer of the consideration for transferring gold bullion, etc.machine translation
「金地金等の譲渡の対価の支払者」
The dealer in gold or platinum bullion and coins (金地金等) who pays a seller in Japan the consideration for them, as Article 350-8, paragraph (1) of the Order for Enforcement of the Income Tax Act (Cabinet Order No. 96 of 1965) names that payer (支払者).
Short name set inArticle 81-39, paragraph (2)· applies only in this article and in Article 81-40
interest and similar incomemachine translation
「利子等」
In Article 82, interest and similar income as Article 23, paragraph (1) of the Income Tax Act defines it — interest on bonds and deposits and distributions of proceeds from jointly managed trusts, bond investment trusts and publicly offered bond-based investment trusts — limited, where the recipient is a nonresident or foreign corporation, to the domestic source income in Article 161, paragraph (1), item (viii) of that Act.
Short name set inArticle 82, 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.