# 所得税法施行規則 / Regulation for Enforcement of the Income Tax Act — 第八十四条の二 (Article 84-2)

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- Law: 所得税法施行規則 (Regulation for Enforcement of the Income Tax Act), 昭和四十年大蔵省令第十一号
- English title "Regulation for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: MinisterialOrdinance — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第八十四条の二 (Article 84-2)（定期積金の給付補塡金等の支払調書） — address `art-84-2`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/340M50000040011/art-84-2
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第八十四条の二（定期積金の給付補塡金等の支払調書） — Payment Report on Compensation for Periodic Deposits, etc. on Installment Savings
<sup>caption: machine translation, not official</sup>
<sup>art-84-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2 · https://japanlaw.org/l/340M50000040011/art-84-2</sup>

  **第一項**  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。
  <sup>art-84-2/par-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1</sup>
  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.:
  <sup>machine translation, not official</sup>

    **一**  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（個人番号及び法人番号を有しない者にあつては、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。次条から第八十七条（損害保険等給付の支払調書）までにおいて同じ。）
    <sup>art-84-2/par-1/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-1</sup>
    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.));
    <sup>machine translation, not official</sup>

    **二**  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
    <sup>art-84-2/par-1/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-2</sup>
    the amount of compensation for periodic deposits, etc. for which payment was finalized during the year and the date on which payment was finalized;
    <sup>machine translation, not official</sup>

    **三**  前号の給付補塡金等につき源泉徴収をされる所得税の額
    <sup>art-84-2/par-1/item-3 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-3</sup>
    the amount of income tax subject to Withholding on the compensation for periodic deposits, etc. referred to in the preceding item;
    <sup>machine translation, not official</sup>

    **四**  第二号の給付補塡金等の金額の計算の基礎
    <sup>art-84-2/par-1/item-4 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-4</sup>
    the basis for calculating the amount of the compensation for periodic deposits, etc. referred to in item (ii);
    <sup>machine translation, not official</sup>

    **五**  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
    <sup>art-84-2/par-1/item-5 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-5</sup>
    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);
    <sup>machine translation, not official</sup>

    **六**  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
    <sup>art-84-2/par-1/item-6 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-6 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-6</sup>
    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;
    <sup>machine translation, not official</sup>

    **七**  その他参考となるべき事項
    <sup>art-84-2/par-1/item-7 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-7 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-7</sup>
    any other matters for reference.
    <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、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給付補塡金等に係る同項の調書は、提出することを要しない。
  <sup>art-84-2/par-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-2</sup>
  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.
  <sup>machine translation, not official</sup>

    **一**  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
    <sup>art-84-2/par-2/item-1 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-2/item-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-2/item-1</sup>
    where the provisions of Article 11, paragraph (1) (Exemption from Taxation of Public Corporations, etc.) of the Act apply;
    <sup>machine translation, not official</sup>

    **二**  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
    <sup>art-84-2/par-2/item-2 · https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-2/item-2</sup>
    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.
    <sup>machine translation, not official</sup>

---

## Cites
- art-84-2/par-1: 法第二百九条の二 → 所得税法 第二百九条の二 (Article 209-2), art-209-2 — https://japanlaw.org/ja/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2
- art-84-2/par-1: 法第百六十一条第一項第十五号 → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-84-2/par-1: 租税特別措置法第四十一条の九第一項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-84-2/par-1: この条 → 所得税法施行規則 第八十四条の二 (Article 84-2), art-84-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2 · https://japanlaw.org/l/340M50000040011/art-84-2
- art-84-2/par-1: 法第二百二十五条第一項第三号 → 所得税法 第二百二十五条第一項第三号 (Article 225, paragraph (1), item (iii)), art-225/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-3
- art-84-2/par-1: 第八号 → 所得税法 第二百二十五条第一項第八号 (Article 225, paragraph (1), item (viii)), art-225/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-225/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-225/par-1/item-8
- art-84-2/par-1: 法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-84-2/par-1/item-1: 次条 → 所得税法施行規則 第八十五条 (Article 85), art-85 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-85 · https://japanlaw.org/l/340M50000040011/art-85
- art-84-2/par-1/item-1: 第八十七条 → 所得税法施行規則 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-87 · https://japanlaw.org/l/340M50000040011/art-87
- art-84-2/par-1/item-3: 前号 → 所得税法施行規則 第八十四条の二第一項第二号 (Article 84-2, paragraph (1), item (ii)), art-84-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-2
- art-84-2/par-1/item-4: 第二号 → 所得税法施行規則 第八十四条の二第一項第二号 (Article 84-2, paragraph (1), item (ii)), art-84-2/par-1/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-2
- art-84-2/par-1/item-5: 法第二百九条の二 → 所得税法 第二百九条の二 (Article 209-2), art-209-2 — https://japanlaw.org/ja/income-tax-act/art-209-2 · https://japanlaw.org/l/340AC0000000033/art-209-2
- art-84-2/par-1/item-5: 法第百六十一条第一項第十五号 → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-84-2/par-1/item-5: 租税特別措置法第四十一条の九第一項 → 租税特別措置法 第四十一条の九第一項 (Article 41-9, paragraph (1)), art-41-9/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-9/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-9/par-1
- art-84-2/par-1/item-5: 次項第二号 → 所得税法施行規則 第八十四条の二第二項第二号 (Article 84-2, paragraph (2), item (ii)), art-84-2/par-2/item-2 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-2/item-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-2/item-2
- art-84-2/par-1/item-6: 国税通則法第百十七条第二項 → 国税通則法 第百十七条第二項 (Article 117, paragraph (2)), art-117/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-117/par-2 · https://japanlaw.org/l/337AC0000000066/art-117/par-2
- art-84-2/par-2: 前項 → 所得税法施行規則 第八十四条の二第一項 (Article 84-2, paragraph (1)), art-84-2/par-1 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1
- art-84-2/par-2/item-1: 法第十一条第一項 → 所得税法 第十一条第一項 (Article 11, paragraph (1)), art-11/par-1 — https://japanlaw.org/ja/income-tax-act/art-11/par-1 · https://japanlaw.org/l/340AC0000000033/art-11/par-1
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第三号 (Article 174, paragraph (1), item (iii)), art-174/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-3
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第四号 (Article 174, paragraph (1), item (iv)), art-174/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-4
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第五号 (Article 174, paragraph (1), item (v)), art-174/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-5
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第六号 (Article 174, paragraph (1), item (vi)), art-174/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-6
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第七号 (Article 174, paragraph (1), item (vii)), art-174/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-7
- art-84-2/par-2/item-2: 法第百七十四条第三号から第八号まで → 所得税法 第百七十四条第一項第八号 (Article 174, paragraph (1), item (viii)), art-174/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-174/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-174/par-1/item-8

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 所得税法施行規則 第八十四条の二第一項（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1
- 所得税法施行規則 第八十四条の二第一項第三号（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-3 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-3
- 所得税法施行規則 第八十四条の二第一項第四号（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-4 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-4
- 所得税法施行規則 第八十四条の二第一項第五号（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-1/item-5 · https://japanlaw.org/l/340M50000040011/art-84-2/par-1/item-5
- 所得税法施行規則 第八十四条の二第二項（定期積金の給付補塡金等の支払調書） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-84-2/par-2 · https://japanlaw.org/l/340M50000040011/art-84-2/par-2
- 所得税法施行規則 第九十一条第一項（支払調書の書式） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/art-91/par-1 · https://japanlaw.org/l/340M50000040011/art-91/par-1
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-3429-53/par-2 · https://japanlaw.org/l/340M50000040011/suppl-3429-53/par-2
- 所得税法施行規則 附則第二項 — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4079-30/par-2 · https://japanlaw.org/l/340M50000040011/suppl-4079-30/par-2
- 所得税法施行規則 附則第六十二条第一項（定期積金の給付補塡金等の支払調書に関する経過措置） — https://japanlaw.org/ja/income-tax-act-enforcement-regulation/suppl-4269-53/art-62/par-1 · https://japanlaw.org/l/340M50000040011/suppl-4269-53/art-62/par-1

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行規則 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/340M50000040011/20261001_507M60000040018), retrieved 2026-10-27
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Regulation for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3122/tb), retrieved 2026-10-27
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-regulation-20261027T143811-064, translated 2026-10-28
- This site's parser, version 218 — 所得税法施行規則 — structure, counts, cross-references and defined terms, computed 2026-10-27