Article 84Payment Report on Remuneration, Fees, etc.
第八十四条（報酬、料金等の支払調書）
A person who pays, in Japan, to a Resident or Domestic Corporation, remuneration or fees, contract money or a prize set forth in the items of Article 204, paragraph (1) (Obligation to Withhold Taxes on Remuneration, Fees, etc.) of the Act (excluding those set forth in the items of Article 204, paragraph (2) of the Act; hereinafter referred to as "remuneration, fees, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iii) (Payment Reports on Remuneration, Fees, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that remuneration, fees, etc., 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 that remuneration, fees, etc.:
居住者又は内国法人に対し国内において法第二百四条第一項各号（報酬、料金等に係る源泉徴収義務）に掲げる報酬若しくは料金、契約金又は賞金（法第二百四条第二項各号に掲げるものを除く。以下この条において「報酬等」という。）の支払をする者は、法第二百二十五条第一項第三号（報酬、料金等の支払調書）の規定により、その報酬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報酬等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 or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
the amount of remuneration, fees, etc. for which payment was finalized during the year (for a prize for advertising purposes, where paid in something other than money, the amount calculated pursuant to Article 321 (Value of Prizes Paid in Something Other Than Money) of the Order);
その年中に支払の確定した報酬等の金額（広告宣伝のための賞金については、金銭以外のもので支払われる場合には、令第三百二十一条（金銭以外のもので支払われる賞金の価額）の規定により計算した金額）
the amount of income tax subject to Withholding on the remuneration, fees, etc. referred to in the preceding item;
the category of the remuneration, fees, etc. prescribed in the items of Article 204, paragraph (1) of the Act;
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 remuneration, fees, etc. that fall under the provisions of the relevant item.
where the amount paid to the same person during the year as medical fees set forth in Article 204, paragraph (1), item (iii) of the Act, remuneration or fees for the work of a professional boxer, salesperson, bill collector or electricity meter reader set forth in item (iv) of that paragraph, or remuneration or fees set forth in item (vi) of that paragraph is 500,000 yen or less.
同一人に対するその年中の法第二百四条第一項第三号に掲げる診療報酬、同項第四号に掲げる職業拳闘家、外交員、集金人若しくは電力量計の検針人の業務に関する報酬若しくは料金又は同項第六号に掲げる報酬若しくは料金の支払金額が五十万円以下である場合
where the amount paid to the same person during the year as prizes for advertising purposes set forth in Article 204, paragraph (1), item (viii) of the Act is 500,000 yen or less;
同一人に対するその年中の法第二百四条第一項第八号に掲げる広告宣伝のための賞金の支払金額が五十万円以下である場合
where, for all of the prize money for horse racing received by a racehorse owner, set forth in Article 204, paragraph (1), item (viii) of the Act, paid to the same person during the year, the amount to be paid each time is the amount prescribed in Article 298, paragraph (1) (Deduction Amount for Prize Money for Horse Racing) of the Order or less;
同一人に対するその年中の法第二百四条第一項第八号に掲げる馬主が受ける競馬の賞金の全部につきそれぞれの一回に支払うべき金額が令第二百九十八条第一項（競馬の賞金に係る控除額）に規定する金額以下である場合
where the amount paid to the same person during the year as remuneration, fees, etc. other than the remuneration, fees, etc. prescribed in the preceding three items is 50,000 yen or less.
Article 84-2Payment Report on Compensation for Periodic Deposits, etc. on Installment Savings
第八十四条の二（定期積金の給付補塡金等の支払調書）
A person who pays, in Japan, compensation for periodic deposits, interest, profit or gains prescribed in Article 209-2 (Obligation to Withhold Taxes on Compensation for Periodic Deposits on Installment Savings, etc.) 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 (xv) (Domestic Source Income) of the Act), or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (1) (Separate Taxation, etc. on Prize Money, etc. on Prize-Linked Deposits, etc.) of the Act on Special Measures Concerning Taxation (limited to that where the person receiving the payment is a Domestic Corporation or a Foreign Corporation having a permanent establishment) (hereinafter referred to as "compensation for periodic deposits, etc." in this Article), must, pursuant to Article 225, paragraph (1), item (iii) or (viii) (Payment Reports on Compensation for Periodic Deposits, etc. on Installment Savings) of the Act, submit a report stating the following matters, for each person receiving the payment of that compensation for periodic deposits, etc., to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on that compensation for periodic deposits, etc.:
国内において法第二百九条の二（定期積金の給付補塡金等に係る源泉徴収義務）に規定する給付補塡金、利息、利益若しくは差益（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十五号（国内源泉所得）に掲げるものに限る。）又は租税特別措置法第四十一条の九第一項（懸賞金付預貯金等の懸賞金等の分離課税等）に規定する懸賞金付預貯金等の懸賞金等（その支払を受ける者が内国法人又は恒久的施設を有する外国法人であるものに限る。）（以下この条において「給付補塡金等」という。）の支払をする者は、法第二百二十五条第一項第三号又は第八号（定期積金の給付補塡金等の支払調書）の規定により、その給付補塡金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、その給付補塡金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の所轄税務署長に提出しなければならない。
the name or title, domicile or residence, or location of the head office or principal office, 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 or residence, or location of the head office or principal office; the same applies hereinafter in the following Article through Article 87 (Payment Report on Casualty Insurance Benefits, etc.));
the amount of compensation for periodic deposits, etc. for which payment was finalized during the year and the date on which payment was finalized;
その年中に支払の確定した給付補塡金等の金額及びその確定した日
the amount of income tax subject to Withholding on the compensation for periodic deposits, etc. referred to in the preceding item;
the basis for calculating the amount of the compensation for periodic deposits, etc. referred to in item (ii);
the category of the compensation for periodic deposits, etc., being compensation for periodic deposits, interest, profit or gains prescribed in Article 209-2 of the Act (for those received by a Nonresident or Foreign Corporation, those set forth in Article 161, paragraph (1), item (xv), (a) through (f) of the Act), or prize money, etc. on prize-linked deposits, etc. prescribed in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation (limited to that where the person receiving the payment is a Domestic Corporation or a Foreign Corporation having a permanent establishment; hereinafter referred to as "prize money, etc. on prize-linked deposits, etc." in item (ii) of the following paragraph);
給付補塡金等の法第二百九条の二に規定する給付補塡金、利息、利益若しくは差益（非居住者又は外国法人が支払を受けるものにあつては、法第百六十一条第一項第十五号イからヘまでに掲げるもの）又は租税特別措置法第四十一条の九第一項に規定する懸賞金付預貯金等の懸賞金等（その支払を受ける者が内国法人又は恒久的施設を有する外国法人であるものに限る。次項第二号において「懸賞金付預貯金等の懸賞金等」という。）の区分
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 compensation for periodic deposits, etc. that falls under the provisions of the relevant item.
where the provisions of Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.) of the Act apply;
法第十一条第一項（公共法人等に係る非課税）の規定の適用がある場合
where the amount paid to the same person during the year as compensation for periodic deposits, interest, profit or gains set forth in Article 174, items (iii) through (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Act, or as prize money, etc. on prize-linked deposits, etc., is 30,000 yen or less.
同一人に対するその年中の法第百七十四条第三号から第八号まで（内国法人に係る所得税の課税標準）に掲げる給付補塡金、利息、利益若しくは差益又は懸賞金付預貯金等の懸賞金等の支払金額が三万円以下である場合
Article 85Payment Report on Distribution of Proceeds Under Silent Partnership Agreements, etc.
第八十五条（匿名組合契約等の利益の分配の支払調書）
A person who pays, in Japan, a distribution of proceeds prescribed in Article 210 (Obligation to Withhold Taxes on Distribution of Proceeds Under Silent Partnership Agreements, etc.) 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 (xvi) (Domestic Source Income) of the Act) must, pursuant to Article 225, paragraph (1), item (iii) or (viii) (Payment Reports on Distribution of Proceeds Under Silent Partnership Agreements, etc.) of the Act, submit a report stating the following matters, for each person receiving the payment of that distribution of proceeds, to the competent district director with jurisdiction over the place for tax payment, under Article 17 (Locality for Paying Over Withholding Tax) of the Act, of the income tax on that distribution of proceeds:
国内において法第二百十条（匿名組合契約等の利益の分配に係る源泉徴収義務）に規定する利益の分配（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十六号（国内源泉所得）に掲げるものに限る。）につき支払をする者は、法第二百二十五条第一項第三号又は第八号（匿名組合契約等の利益の分配の支払調書）の規定により、その利益の分配につき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、その利益の分配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の所轄税務署長に提出しなければならない。
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
the amount of the distribution of proceeds for which payment was finalized during the year;
その年中に支払の確定した利益の分配の金額
the amount of income tax subject to Withholding on the distribution of proceeds referred to in the preceding item;
the amount of the contribution that gave rise to the distribution of proceeds referred to in item (ii) and the basis for calculating that distribution of proceeds;
第二号の利益の分配の基因となつた出資の金額及び当該利益の分配の計算の基礎
the date on which payment was finalized;
支払の確定した日
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 the amount of the distribution of proceeds prescribed in that paragraph paid to the same person during the year is 50,000 yen or less, the report referred to in that paragraph need not be submitted for that distribution of proceeds.
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)
remuneration, fees, etc.machine translation
「報酬等」
In Article 84, the remuneration, fees, contract money and prizes listed in Article 204, paragraph (1) of the Income Tax Act, other than those in paragraph (2) of that Article, paid in Japan to a resident or domestic corporation.
Short name set inArticle 84, paragraph (1)· applies only in this article
compensation for periodic deposits, etc.machine translation
「給付補塡金等」
In Article 84-2, the compensation for periodic deposits (給付補塡金), interest, profits or gains named in Article 209-2 of the Income Tax Act (where paid to a nonresident or foreign corporation, only those listed in Article 161, paragraph (1), item (xv) of that Act), and the prizes on prize-linked deposits (懸賞金付預貯金等の懸賞金等) under Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation paid to a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設).
Short name set inArticle 84-2, paragraph (1)· applies only in this article
prize money, etc. on prize-linked deposits, etc.machine translation
「懸賞金付預貯金等の懸賞金等」
In Article 84-2, paragraph (1), item (v) and paragraph (2), item (ii), money, goods or other economic benefits paid or given by lottery or a similar method on deposits, savings and other products, of the kind referred to in Article 41-9, paragraph (1) of the Act on Special Measures Concerning Taxation, where the recipient is a domestic corporation or a foreign corporation with a permanent establishment (恒久的施設) in Japan.
Short name set inArticle 84-2, paragraph (1), item (v)· applies only in this provision and in Article 84-2, paragraph (2), item (ii)
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.