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日本法令外国語訳データベースシステム - [法令本文表示] - 所得税法 | 平成二十一年法律第十三号 改正

(源泉徴収義務)
第二百十二条  非居住者に対し国内において第百六十一条第一号の二から第十二号まで(国内源泉所得)に掲げる国内源泉所得(その非居住者が第百六十四条第一項第四号(国内に恒久的施設を有しない非居住者)に掲げる者である場合には第百六十一条第一号の三から第十二号までに掲げるものに限るものとし、政令で定めるものを除く。)の支払をする者又は外国法人に対し国内において同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得(その外国法人が法人税法第百四十一条第四号(国内に恒久的施設を有しない外国法人)に掲げる者である場合には第百六十一条第一号の三から第七号まで又は第九号から第十二号までに掲げるものに限るものとし、第百八十条第一項(国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例)又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)の規定に該当するもの及び政令で定めるものを除く。)の支払をする者は、その支払の際、これらの国内源泉所得について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。

(Obligation to Withhold Taxes)
Article 212  A person paying a Nonresident, in Japan, domestic source income as set forth in Article 161, item (i)-2 through (xii) (if the Nonresident falls under the category set forth in Article 164, paragraph (1), item (iv) (Nonresidents Without a Permanent Establishment in Japan), this is limited to domestic source income as set forth in Article 161, item (i)-3 through (xii), and excludes what is prescribed by Cabinet Order), or a person paying a Foreign Corporation, in Japan, domestic source income as set forth in Article 161, item (i)-2 through (vii) or item (ix) through (xii) (if the Foreign Corporation falls under the category set forth in Article 141, item (iv) of the Corporation Tax Act (Foreign Corporations Without a Permanent Establishment in Japan), this is limited to domestic source income as set forth in Article 161, item (i)-3 through (vii) and item (ix) through (xii), and excludes anything that falls under the provisions of Article 180, paragraph (1) (Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment in Japan) or Article 180-2, paragraph (1) or paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) which is prescribed by Cabinet Order) must withhold income taxes from that domestic source income at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.

前項に規定する国内源泉所得の支払が国外において行なわれる場合において、その支払をする者が国内に住所若しくは居所を有し、又は国内に事務所、事業所その他これらに準ずるものを有するときは、その者が当該国内源泉所得を国内において支払うものとみなして、同項の規定を適用する。この場合において、同項中「翌月十日まで」とあるのは、「翌月末日まで」とする。

If domestic source income as prescribed in the preceding paragraph is paid outside Japan but the person making the payment has a domicile or residence in Japan or has an office, place of business, or anything equivalent thereto in Japan, the person is deemed to be paying the domestic source income in Japan, and the provisions of that paragraph apply. In such a case, the phrase "no later than the tenth day of the month" in that paragraph is deemed to be replaced with "no later than the last day of the month".

内国法人に対し国内において第百七十四条各号(内国法人に係る所得税の課税標準)に掲げる利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金(これらのうち第百七十六条第一項又は第二項(信託財産に係る利子等の課税の特例)の規定に該当するものを除く。)の支払をする者は、その支払の際、当該利子等、配当等、給付補てん金、利息、利益、差益、利益の分配又は賞金について所得税を徴収し、その徴収の日の属する月の翌月十日までに、これを国に納付しなければならない。

A person paying a Domestic Corporation, in Japan, interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, a distribution of profits, or a monetary award as set forth in the items of Article 174 (Tax Base for a Domestic Corporation's Income Taxes) (other than anything that falls under the provisions of Article 176, paragraph (1) or paragraph (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property)) must withhold income taxes from that interest or similar income, dividends or similar income, compensation for periodic deposits, finance charges, profits, margin profits, distribution of profits, or monetary award at the time of payment and pay them over to the national government no later than the tenth day of the month after that in which the date of withholding falls.

第百八十一条第二項(配当等の支払があつたものとみなす場合)の規定は第一項又は前項の規定を適用する場合について、第百八十三条第二項(賞与の支払があつたものとみなす場合)の規定は第一項の規定を適用する場合についてそれぞれ準用する。

The provisions of Article 181, paragraph (2) (If There Has Been Deemed Payment of Dividends and Similar Income) apply mutatis mutandis when the provisions of paragraph (1) or the preceding paragraph apply, and the provisions of Article 183, paragraph (2) (If There Has Been Deemed Payment of Bonus) apply mutatis mutandis when paragraph (1) applies.

第百六十一条第一号の二に規定する配分を受ける同号に掲げる国内源泉所得については、同号に規定する組合契約を締結している組合員(これに類する者で政令で定めるものを含む。)である非居住者又は外国法人が当該組合契約に定める計算期間その他これに類する期間(これらの期間が一年を超える場合は、これらの期間をその開始の日以後一年ごとに区分した各期間(最後に一年未満の期間を生じたときは、その一年未満の期間)。以下この項において「計算期間」という。)において生じた当該国内源泉所得につき金銭その他の資産(以下この項において「金銭等」という。)の交付を受ける場合には、当該配分をする者を当該国内源泉所得の支払をする者とみなし、当該金銭等の交付をした日(当該計算期間の末日の翌日から二月を経過する日までに当該国内源泉所得に係る金銭等の交付がされない場合には、同日)においてその支払があつたものとみなして、この法律の規定を適用する。

If a Nonresident or Foreign Corporation is a partner under a partnership agreement as prescribed in that item (or is a person similar thereto that is as prescribed by Cabinet Order) and is delivered monies or any other assets as the domestic source income set forth in Article 161, item (i)-2 which is distributed thereto as prescribed in that paragraph and which arises during the accounting period stipulated in the partnership agreement or in any period similar thereto (or in any of the year-long terms into which that period is divided (and in any term of less than one year in length, if the final term resulting from the division is less than this), the first day of such term commencing on the first day of the accounting or similar period, if that period is longer than one year; hereinafter referred to as the "accounting period" in this paragraph) (such monies and other assets are hereinafter referred to as "monies or other assets" in this paragraph), the person making the distribution is deemed to be the person paying the domestic source income, that payment is deemed to be made on the day that those monies or other assets are paid (or on the last day in the two-month period following the day after the end of the accounting period, if the monies or other assets constituting domestic source income are not paid by that day), and the provisions of this Act apply.