法令翻訳 http://www.japaneselawtranslat...ky=&page=1

(非永住者であつた期間を有する居住者の確定申告書に添付すべき書類の記載事項)
第四十七条の四  法第百二十条第五項（確定所得申告）に規定する財務省令で定める事項は、次に掲げる事項とする。

(Matters to Be Indicated in Documents to Be Attached to the Tax Returns of Residents Who Used to Be Non-permanent Residents)
Article 47-4  The matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (5) (Income Tax Returns) of the Act are the following:一  法第百二十条第五項の申告書を提出する者の氏名、国籍及び住所又は居所(i)  the name of the person who is filing the return form set forth in Article 120, paragraph (5) of the Act, and the person's nationality and domicile or residence;二  その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間(ii)  the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;三  その年において非永住者（法第二条第一項第四号（定義）に規定する非永住者をいう。以下この号及び次号において同じ。）、非永住者以外の居住者及び非居住者であつたそれぞれの期間(iii)  the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;四  その年において非永住者であつた期間内に生じた次に掲げる金額イ 法第百六十一条（国内源泉所得）に規定する国内源泉所得の金額ロ イに規定する国内源泉所得以外の所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額(iv)  the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:(a)  the amount of domestic source income as prescribed in Article 161 (Domestic Source Income) of the Act;(b)  the amount of the income other than domestic source income as prescribed in (a), and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;五  その他参考となるべき事項(v)  other reference materials.

前項の規定は、法第百二十二条第三項（還付等を受けるための申告）、第百二十三条第三項（確定損失申告）、第百二十五条第四項（年の中途で死亡した場合の確定申告）及び第百二十七条第四項（年の中途で出国をする場合の確定申告）において準用する法第百二十条第五項の規定により確定申告書に添付すべき同項の書類に記載する同項に規定する財務省令で定める事項について、それぞれ準用する。

The provisions of the preceding paragraph apply mutatis mutandis to the matters specified by Ministry of Finance Order as prescribed in Article 120, paragraph (5) of the Act that are to be indicated in documents set forth in the same paragraph and that are to be attached to a tax return pursuant to the provisions of Article 120, paragraph (5) of the Act as applied mutatis mutandis pursuant to Article 122, paragraph (3) (Return for Receiving a Refund, etc.), Article 123, paragraph (3) (Final Return of Loss), Article 125, paragraph (4) (Tax Returns in Cases Where the Taxpayer Has Died During the Year), and Article 127, paragraph (4), (Tax Returns in Cases Where the Taxpayer Leaves the Country During the Year) of the Act, respectively.一  法第百二十条第五項の申告書を提出する者の氏名、国籍及び住所又は居所(i)  the name of the person who is filing the return form set forth in Article 120, paragraph (5) of the Act, and the person's nationality and domicile or residence;二  その年の前年以前十年内の各年において、国内に住所又は居所を有することとなつた日及び有しないこととなつた日並びに国内に住所又は居所を有していた期間(ii)  the date on which the person came to have a domicile or residence in Japan and the date on which the person ceased to have a domicile or residence in Japan for each of the ten years leading up to and including the year prior to the relevant year, and the period of time during which the person had a domicile or residence in Japan;三  その年において非永住者（法第二条第一項第四号（定義）に規定する非永住者をいう。以下この号及び次号において同じ。）、非永住者以外の居住者及び非居住者であつたそれぞれの期間(iii)  the respective periods of time during which the person was a non-permanent resident (meaning a non-permanent resident as prescribed in Article 2, paragraph (1), item (iv) (Definitions) of the Act; hereinafter the same applies in this item and the following item), a resident other than a non-permanent resident, and a nonresident in the relevant year;四  その年において非永住者であつた期間内に生じた次に掲げる金額イ 法第百六十一条（国内源泉所得）に規定する国内源泉所得の金額ロ イに規定する国内源泉所得以外の所得の金額並びに当該金額のうち、国内において支払われた金額及び国外から送金された金額(iv)  the following amounts of income that arose in the period during which the person was a non-permanent resident in the relevant year:(a)  the amount of domestic source income as prescribed in Article 161 (Domestic Source Income) of the Act;(b)  the amount of the income other than domestic source income as prescribed in (a), and the amounts of the portion thereof that was paid in Japan and the portion thereof that was remitted from outside Japan;五  その他参考となるべき事項(v)  other reference materials.