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Article 86Payment Report on Life Insurance Proceeds, etc.

第八十六条(生命保険金等の支払調書)

A person who pays, in Japan, an insurance benefit or benefit prescribed in Article 225, paragraph (1), item (iv) (Payment Reports on Life Insurance Proceeds, 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 (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; hereinafter referred to as "life insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iv) or (viii) of the Act, for each person receiving the payment of the life insurance benefit, etc., submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity prescribed in ) 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 life insurance benefit, etc.:

国内において法第二百二十五条第一項第四号(生命保険金等の支払調書)に規定する保険金又は給付(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十四号(国内源泉所得)又は第二百九条第二号(源泉徴収を要しない年金)に掲げるものに限る。以下この条において「生命保険金等」という。)の支払をする者は、法第二百二十五条第一項第四号又は第八号の規定により、生命保険金等の支払を受ける者の各人別に、次に掲げる事項((生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等)に規定する年金にあつては、第八号に掲げる事項を除く。)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生命保険金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;

その支払を受け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 amount of life insurance benefit, etc. for which payment was finalized during the year;

その年中に支払の確定した生命保険金等の金額

the amount of any surplus or rebate distributed or rebated during the year under the contract on which the payment of the life insurance benefit, etc. is based, that is distributed or rebated together with that life insurance benefit, etc. or after its payment;

その年中に生命保険金等の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその生命保険金等とともに又はその生命保険金等の支払の後に分配又は割戻しをするものの金額

the amount set forth in pertaining to the contract referred to in the preceding item, as calculated pursuant to or without applying the provisions of , or the total amount of the premiums or contributions prescribed in or the amount calculated pursuant to ;

前号の契約に係るに掲げる金額につきの規定を適用しないで若しくはの規定により計算した金額又はに規定する保険料若しくは掛金の総額若しくはの規定により計算した金額

the amount of income tax subject to Withholding on the life insurance benefit, etc. set forth in item (ii);

第二号の生命保険金等につき源泉徴収をされる所得税の額

the date on which the payment was finalized;

支払の確定した日

the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the life insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;

第二号の生命保険金等の支払をする者とその支払の基礎となる契約を締結した者の氏名又は名称、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

in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance prescribed in (referred to as "group insurance" in paragraph (1), item (viii) of the following Article) and an insurance policy pertaining to benefits prescribed in ), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:

第三号の契約((生命保険契約等に基づく年金に係る源泉徴収)に規定する団体保険(次条第一項第八号において「団体保険」という。)に係る契約及び(生命保険金に類する給付等)に規定する給付に係る保険契約を除く。)の締結後に当該契約に係る契約者の変更(当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。)があつた場合には、次に掲げる事項

the name or title and domicile or place of residence, or the location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party pertaining to that contract has been changed two or more times, before the last change of contracting party);

当該契約者の変更(当該契約に係る契約者の変更を二回以上行つた場合には、最後の契約者の変更)前の契約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

the amount of the premiums or contributions paid by the current contracting party pertaining to that contract;

当該契約に係る現契約者が払い込んだ保険料又は掛金の額

the number of changes of the contracting party pertaining to that contract;

当該契約に係る契約者の変更の回数

in the case where the 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 identifiable, the name and domicile or place of 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

A person who pays a life insurance benefit, etc. must, in the case where that life insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, enter in the report referred to in the preceding paragraph pertaining to that life insurance benefit, etc. (referred to as a "life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that life insurance annuity acquired through inheritance, etc.:

生命保険金等の支払をする者は、当該生命保険金等が法第二百九条第二号に掲げる年金である場合には、当該生命保険金等(以下この条において「相続等生命保険年金」という。)に係る前項の調書に、同項各号に掲げる事項のほか、当該相続等生命保険年金に係る次に掲げる事項を記載しなければならない。

the payment commencement date (meaning the payment commencement date prescribed in );

支払開始日((相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算)に規定する支払開始日をいう。)

the number of remaining years prescribed in ; the age, on the payment commencement date, of the person subject to the contract prescribed in , pertaining to the number of years of life expectancy at the payment commencement date prescribed in (referred to as "age at the payment start date" in this item and paragraph (2), item (ii) of the following Article); the number of years of the payment period prescribed in , and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date; the number of years of the guarantee period prescribed in , and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date prescribed in ; or the number of years of the payment period prescribed in and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date, and the number of years of the guarantee period prescribed in ;

イに規定する残存期間年数、イに規定する支払開始日余命年数に係るイに規定する契約対象者についての支払開始日における年齢(以下この号及び次条第二項第二号において「支払開始日年齢」という。)、に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢、イに規定する保証期間年数及びロに規定する支払開始日余命年数に係る支払開始日年齢又はに規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びにイに規定する保証期間年数

the total payment amount prescribed in , or the estimated total payment amount that is to serve as the basis for calculating the amount to be included in the gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of ;

に規定する支払総額又はの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額

the ratio prescribed in or ;

又はに規定する割合

where that life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of , the amount at which the rights pertaining to that life insurance annuity acquired through inheritance, etc. have been valued pursuant to the provisions of Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act (Act No. 73 of 1950).

当該相続等生命保険年金がの規定の対象となる年金である場合には、当該相続等生命保険年金に係る権利について相続税法(昭和二十五年法律第七十三号)第二十四条(定期金に関する権利の評価)の規定により評価された額

In the case referred to in paragraph (1), when falling under a case set forth in one of the following items, the report referred to in that paragraph pertaining to the annuity or lump-sum payment that falls under is not required to be submitted:

第一項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する年金又は一時金に係る同項の調書は、提出することを要しない。

where the amount paid during the year to the same person as an annuity prescribed in (excluding a life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;

同一人に対するその年中のに規定する年金(相続等生命保険年金を除く。)の支払金額が二十万円以下である場合

where the amount to be paid at one time as a lump-sum payment prescribed in or as a property accumulation benefit, a Class 1 property accumulation fund benefit or a Class 2 property accumulation fund benefit set forth in is 1,000,000 yen or less;

に規定する一時金又はに掲げる財産形成給付金、第一種財産形成基金給付金若しくは第二種財産形成基金給付金で一回に支払うべき金額が百万円以下である場合

前号に掲げる場合のほか、その年中に支払うべき生命保険金等(相続等生命保険年金を除く。)につきすでに相続税法第五十九条第一項第一号(生命保険金等の調書の提出)の規定による調書が提出されている場合

Article 87Payment Report on Casualty Insurance Benefits, etc.

第八十七条(損害保険等給付の支払調書)

A person who, in Japan, pays a benefit specified by Cabinet Order prescribed in Article 225, paragraph (1), item (v) (Payment Report on Casualty Insurance Benefits, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to those set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; referred to as "casualty insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (v) or (viii) of the Act, submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity based on a casualty insurance policy, etc. prescribed in ) for each person receiving payment of the casualty insurance benefit, 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 casualty insurance benefit, etc.:

国内において法第二百二十五条第一項第五号(損害保険等給付の支払調書)に規定する政令で定める給付(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十四号(国内源泉所得)又は第二百九条第二号(源泉徴収を要しない年金)に掲げるものに限る。以下この条において「損害保険等給付」という。)の支払をする者は、法第二百二十五条第一項第五号又は第八号の規定により、損害保険等給付の支払を受ける者の各人別に、次に掲げる事項((損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等)に規定する損害保険契約等に基づく年金にあつては、第八号に掲げる事項を除く。)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損害保険等給付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 place of residence, or the location of the head office or principal office, and individual number or corporate number of the person receiving the payment;

その支払を受け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 amount of the casualty insurance benefit, etc. for which payment was finalized during the year;

その年中に支払の確定した損害保険等給付の金額

the amount of surplus or rebate that is distributed or rebated during the year under the contract forming the basis for the payment of the casualty insurance benefit, etc., and that is distributed or rebated together with that casualty insurance benefit, etc. or after the payment of that casualty insurance benefit, etc.;

その年中に損害保険等給付の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその損害保険等給付とともに又はその損害保険等給付の支払の後に分配又は割戻しをするものの金額

the amount set forth in pertaining to the contract referred to in the preceding item, as calculated pursuant to without applying the provisions of , or the total amount of the premiums or contributions prescribed in ;

前号の契約に係るに掲げる金額につきの規定を適用しないでの規定により計算した金額又はに規定する保険料若しくは掛金の総額

the amount of income tax subject to Withholding on the casualty insurance benefit, etc. set forth in item (ii);

第二号の損害保険等給付につき源泉徴収をされる所得税の額

the date on which the payment was finalized;

支払の確定した日

the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the casualty insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;

第二号の損害保険等給付の支払をする者とその支払の基礎となる契約を締結した者の氏名又は名称、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

in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance and a casualty insurance policy whose contracting party is a management association prescribed in or a manager, etc. prescribed in and whose subject matter of insurance is the common areas prescribed in Article 2, paragraph (4) (Definitions) of the Act on Building Unit Ownership (Act No. 69 of 1962) or the common areas in a housing complex prescribed in Article 67, paragraph (1) (Common Areas in a Housing Complex) of that Act), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:

第三号の契約(団体保険に係る契約及び(定義)に規定する管理組合又はに規定する管理者等を契約者とし建物の区分所有等に関する法律(昭和三十七年法律第六十九号)第二条第四項(定義)に規定する共有部分又は同法第六十七条第一項(団地共用部分)に規定する団地共用部分を保険の目的とする損害保険契約を除く。)の締結後に当該契約に係る契約者の変更(当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。)があつた場合には、次に掲げる事項

the name or title and domicile or residence, or location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party under that contract has been changed two or more times, before the last change of contracting party);

当該契約者の変更(当該契約に係る契約者の変更を二回以上行つた場合には、その最後の契約者の変更)前の契約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

the amount of the premiums or contributions paid by the present contracting party under that contract;

当該契約に係る現契約者が払い込んだ保険料又は掛金の額

the number of changes of contracting party under that contract.

当該契約に係る契約者の変更の回数

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

A person who pays a casualty insurance benefit, etc. must, where that casualty insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, state in the report referred to in the preceding paragraph pertaining to that casualty insurance benefit, etc. (hereinafter referred to as "non-life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that non-life insurance annuity acquired through inheritance, etc.:

損害保険等給付の支払をする者は、当該損害保険等給付が法第二百九条第二号に掲げる年金である場合には、当該損害保険等給付(以下この条において「相続等損害保険年金」という。)に係る前項の調書に、同項各号に掲げる事項のほか、当該相続等損害保険年金に係る次に掲げる事項を記載しなければならない。

the payment commencement date (meaning the payment commencement date prescribed in );

支払開始日((相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算)に規定する支払開始日をいう。)

in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to , to be a fixed annuity prescribed in and the calculation is made on that basis, the number of years of the remaining period prescribed in ; or in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to , to be a specified term annuity prescribed in and the calculation is made on that basis, the age at the payment start date pertaining to the number of years of the payment period and the number of years of life expectancy at the payment commencement date prescribed in , and the number of years of the guaranteed period prescribed in ;

の規定により当該相続等損害保険年金を(相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算)に規定する確定年金とみなして計算する場合におけるイに規定する残存期間年数又はの規定により当該相続等損害保険年金をに規定する特定有期年金とみなして計算する場合におけるに規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びにイに規定する保証期間年数

the total payment amount prescribed in , or the estimated total payment amount that is to be the basis for calculating the amount to be included in the gross revenue pertaining to the miscellaneous income for that year pursuant to ;

に規定する支払総額又はの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額

the ratio prescribed in or ;

又はに規定する割合

where that non-life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of , the value assessed under Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act for the rights pertaining to that non-life insurance annuity acquired through inheritance, etc.

当該相続等損害保険年金がの規定の対象となる年金である場合には、当該相続等損害保険年金に係る権利について相続税法第二十四条(定期金に関する権利の評価)の規定により評価された額

In the case referred to in paragraph (1), where any of the cases set forth in the following items applies, the report referred to in need not be submitted for the annuity or maturity refund, etc. (meaning the maturity refund, etc. prescribed in ; the same applies in item (ii)) that falls under the provisions of the relevant item.

第一項の場合において、次の各号に掲げる場合に該当するときは、当該各号の規定に該当する年金又は満期返戻金等(に規定する満期返戻金等をいう。第二号において同じ。)に係るの調書は、提出することを要しない。

where the amount paid to the same person during the year as an annuity prescribed in (excluding a non-life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;

同一人に対するその年中のに規定する年金(相続等損害保険年金を除く。)の支払金額が二十万円以下である場合

where the amount paid to the same person during the year as a maturity refund, etc. is 1,000,000 yen or less.

同一人に対するその年中の満期返戻金等の支払金額が百万円以下である場合

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