# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の十一 (Article 41-11) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation - Kind: Act — 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: 第四十一条の十一 (Article 41-11)（内国法人等に対して支払う定期積金の給付補塡金等に係る支払調書の特例） — address `art-41-11` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-11 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-11 - 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. --- ### 第四十一条の十一（内国法人等に対して支払う定期積金の給付補塡金等に係る支払調書の特例） — Special Provisions on Payment Reports on Compensation for Periodic Deposits, etc. Paid to Domestic Corporations, etc. caption: machine translation, not official art-41-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-11 · https://japanlaw.org/l/332AC0000000026/art-41-11 **第一項** 内国法人又は恒久的施設を有する外国法人に対し国内において昭和六十三年四月一日以後に支払うべき給付補塡金等の支払をする者は、財務省令で定めるところにより、当該給付補塡金等の支払に関する所得税法第二百二十五条第一項の調書を同一の内国法人又は恒久的施設を有する外国法人に対する一回の支払ごとに作成する場合には、同項の規定にかかわらず、当該調書をその支払の確定した日の属する月の翌月末日までに税務署長に提出しなければならない。 art-41-11/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-11/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-11/par-1 Where a person who makes payment of compensation for periodic deposits, etc. to be paid in Japan on or after April 1, 1988 to a domestic corporation or to a foreign corporation that has a permanent establishment prepares, pursuant to the provisions of Order of the Ministry of Finance, the report referred to in Article 225, paragraph (1) of the Income Tax Act concerning the payment of that compensation for periodic deposits, etc. for each single payment to the same domestic corporation or foreign corporation that has a permanent establishment, the person must, notwithstanding the provisions of that paragraph, submit the report to the district director no later than the last day of the month following the month that includes the day on which the payment was finalized. machine translation, not official --- ## Cites - art-41-11/par-1: 所得税法第二百二十五条第一項 → 所得税法 第二百二十五条第一項 (Article 225, paragraph (1)), art-225/par-1 — https://japanlaw.org/ja/income-tax-act/art-225/par-1 · https://japanlaw.org/l/340AC0000000033/art-225/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第四十一条の十第一項（定期積金の給付補塡金等の分離課税等） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-10/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-10/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-084, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07