国（地域）コード
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第10条の６第２項第１号及び外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律第41条の２第２項第１号に規定する「報告対象国」については、下記表の右欄に○を表示しています。
| 国（地域）名 | コード | 報告対象国 |
|---|---|---|
| AFGHANISTAN | AF | |
| ALAND ISLANDS | AX | |
| ALBANIA | AL | ○ |
| ALGERIA | DZ | |
| AMERICAN SAMOA | AS | |
| ANDORRA | AD | ○ |
| ANGOLA | AO | |
| ANGUILLA | AI | |
| ANTARCTICA | AQ | |
| ANTIGUA AND BARBUDA | AG | ○ |
| ARGENTINA | AR | ○ |
| ARMENIA | AM | |
| ARUBA | AW | ○ |
| AUSTRALIA | AU | ○ |
| AUSTRIA | AT | ○ |
| AZERBAIJAN | AZ | ○ |
| BAHAMAS | BS | |
| BAHRAIN | BH | |
| BANGLADESH | BD | |
| BARBADOS | BB | ○ |
| BELARUS | BY | |
| BELGIUM | BE | ○ |
| BELIZE | BZ | ○ |
| BENIN | BJ | |
| BERMUDA | BM | |
| BHUTAN | BT | |
| BOLIVIA, PLURINATIONAL STATE OF | BO | |
| BONAIRE, SINT EUSTATIUS AND SABA | BQ | |
| BOSNIA AND HERZEGOVINA | BA | |
| BOTSWANA | BW | |
| BOUVET ISLAND | BV | |
| BRAZIL | BR | ○ |
| BRITISH INDIAN OCEAN TERRITORY | IO | |
| BRUNEI DARUSSALAM | BN | ○ |
| BULGARIA | BG | ○ |
| BURKINA FASO | BF | |
| BURUNDI | BI | |
| CAMBODIA | KH | |
| CAMEROON | CM | |
| CANADA | CA | ○ |
| CABO VERDE | CV | |
| CAYMAN ISLANDS | KY | |
| CENTRAL AFRICAN REPUBLIC | CF | |
| CHAD | TD | |
| CHILE | CL | ○ |
| CHINA | CN | ○ |
| CHRISTMAS ISLAND | CX | |
| COCOS (KEELING) ISLANDS | CC | |
| COLOMBIA | CO | ○ |
| COMOROS | KM | |
| CONGO | CG | |
| CONGO, THE DEMOCRATIC REPUBLIC OF THE | CD | |
| COOK ISLANDS | CK | ○ |
| COSTA RICA | CR | ○ |
| COTE D'IVOIRE | CI | |
| CROATIA | HR | ○ |
| CUBA | CU | |
| CURACAO | CW | ○ |
| CYPRUS | CY | ○ |
| CZECHIA | CZ | ○ |
| DENMARK | DK | ○ |
| DJIBOUTI | DJ | |
| DOMINICA | DM | ○ |
| DOMINICAN REPUBLIC | DO | |
| ECUADOR | EC | ○ |
| EGYPT | EG | |
| EL SALVADOR | SV | |
| EQUATORIAL GUINEA | GQ | |
| ERITREA | ER | |
| ESTONIA | EE | ○ |
| ETHIOPIA | ET | |
| FALKLAND ISLANDS (MALVINAS) | FK | |
| FAROE ISLANDS | FO | ○ |
| FIJI | FJ | |
| FINLAND | FI | ○ |
| FRANCE | FR | ○ |
| FRENCH GUIANA | GF | |
| FRENCH POLYNESIA | PF | |
| FRENCH SOUTHERN TERRITORIES | TF | |
| GABON | GA | |
| GAMBIA | GM | |
| GEORGIA | GE | |
| GERMANY | DE | ○ |
| GHANA | GH | ○ |
| GIBRALTAR | GI | ○ |
| GREECE | GR | ○ |
| GREENLAND | GL | ○ |
| GRENADA | GD | ○ |
| GUADELOUPE | GP | |
| GUAM | GU | |
| GUATEMALA | GT | |
| GUERNSEY | GG | ○ |
| GUINEA | GN | |
| GUINEA-BISSAU | GW | |
| GUYANA | GY | |
| HAITI | HT | |
| HEARD ISLAND AND MCDONALD ISLANDS | HM | |
| HOLY SEE (VATICAN CITY STATE) | VA | |
| HONDURAS | HN | |
| HONG KONG | HK | ○ |
| HUNGARY | HU | ○ |
| ICELAND | IS | ○ |
| INDIA | IN | ○ |
| INDONESIA | ID | ○ |
| IRAN, ISLAMIC REPUBLIC OF | IR | |
| IRAQ | IQ | |
| IRELAND | IE | ○ |
| ISLE OF MAN | IM | ○ |
| ISRAEL | IL | ○ |
| ITALY | IT | ○ |
| JAMAICA | JM | ○ |
| JAPAN | JP | |
| JERSEY | JE | ○ |
| JORDAN | JO | ○ |
| KAZAKHSTAN | KZ | ○ |
| KENYA | KE | ○ |
| KIRIBATI | KI | |
| KOREA, DEMOCRATIC PEOPLE'S REPUBLIC OF | KP | |
| KOREA, REPUBLIC OF | KR | ○ |
| KUWAIT | KW | |
| KYRGYZSTAN | KG | |
| LAO PEOPLE'S DEMOCRATIC REPUBLIC | LA | |
| LATVIA | LV | ○ |
| LEBANON | LB | ○ |
| LESOTHO | LS | |
| LIBERIA | LR | |
| LIBYA | LY | |
| LIECHTENSTEIN | LI | ○ |
| LITHUANIA | LT | ○ |
| LUXEMBOURG | LU | ○ |
| MACAO | MO | ○ |
| NORTH MACEDONIA | MK | |
| MADAGASCAR | MG | |
| MALAWI | MW | |
| MALAYSIA | MY | ○ |
| MALDIVES | MV | ○ |
| MALI | ML | |
| MALTA | MT | ○ |
| MARSHALL ISLANDS | MH | |
| MARTINIQUE | MQ | |
| MAURITANIA | MR | |
| MAURITIUS | MU | ○ |
| MAYOTTE | YT | |
| MEXICO | MX | ○ |
| MICRONESIA, FEDERATED STATES OF | FM | |
| MOLDOVA, REPUBLIC OF | MD | ○ |
| MONACO | MC | ○ |
| MONGOLIA | MN | |
| MONTENEGRO | ME | ○ |
| MONTSERRAT | MS | ○ |
| MOROCCO | MA | ○ |
| MOZAMBIQUE | MZ | |
| MYANMAR | MM | |
| NAMIBIA | NA | |
| NAURU | NR | |
| NEPAL | NP | |
| NETHERLANDS | NL | ○ |
| NEW CALEDONIA | NC | ○ |
| NEW ZEALAND | NZ | ○ |
| NICARAGUA | NI | |
| NIGER | NE | |
| NIGERIA | NG | ○ |
| NIUE | NU | |
| NORFOLK ISLAND | NF | |
| NORTHERN MARIANA ISLANDS | MP | |
| NORWAY | NO | ○ |
| OMAN | OM | ○ |
| PAKISTAN | PK | ○ |
| PALAU | PW | |
| PALESTINE, STATE OF | PS | |
| PANAMA | PA | ○ |
| PAPUA NEW GUINEA | PG | |
| PARAGUAY | PY | |
| PERU | PE | ○ |
| PHILIPPINES | PH | |
| PITCAIRN | PN | |
| POLAND | PL | ○ |
| PORTUGAL | PT | ○ |
| PUERTO RICO | PR | |
| QATAR | QA | ○ |
| REUNION | RE | |
| ROMANIA | RO | ○ |
| RUSSIAN FEDERATION | RU | ○ |
| RWANDA | RW | |
| SAINT BARTHELEMY | BL | |
| SAINT HELENA, ASCENSION AND TRISTAN DA CUNHA | SH | |
| SAINT KITTS AND NEVIS | KN | ○ |
| SAINT LUCIA | LC | ○ |
| SAINT MARTIN (FRENCH PART) | MF | |
| SAINT PIERRE AND MIQUELON | PM | |
| SAINT VINCENT AND THE GRENADINES | VC | ○ |
| SAMOA | WS | ○ |
| SAN MARINO | SM | ○ |
| SAO TOME AND PRINCIPE | ST | |
| SAUDI ARABIA | SA | ○ |
| SENEGAL | SN | |
| SERBIA | RS | |
| SEYCHELLES | SC | ○ |
| SIERRA LEONE | SL | |
| SINGAPORE | SG | ○ |
| SINT MAARTEN (DUTCH PART) | SX | ○ |
| SLOVAKIA | SK | ○ |
| SLOVENIA | SI | ○ |
| SOLOMON ISLANDS | SB | |
| SOMALIA | SO | |
| SOUTH AFRICA | ZA | ○ |
| SOUTH GEORGIA AND THE SOUTH SANDWICH ISLANDS | GS | |
| SOUTH SUDAN | SS | |
| SPAIN | ES | ○ |
| SRI LANKA | LK | |
| SUDAN | SD | |
| SURINAME | SR | |
| SVALBARD AND JAN MAYEN | SJ | |
| ESWATINI | SZ | |
| SWEDEN | SE | ○ |
| SWITZERLAND | CH | ○ |
| SYRIAN ARAB REPUBLIC | SY | |
| TAIWAN, PROVINCE OF CHINA | TW | ○ |
| TAJIKISTAN | TJ | |
| TANZANIA, UNITED REPUBLIC OF | TZ | |
| THAILAND | TH | ○ |
| TIMOR-LESTE | TL | |
| TOGO | TG | |
| TOKELAU | TK | |
| TONGA | TO | |
| TRINIDAD AND TOBAGO | TT | |
| TUNISIA | TN | |
| TURKEY | TR | ○ |
| TURKMENISTAN | TM | |
| TURKS AND CAICOS ISLANDS | TC | |
| TUVALU | TV | |
| UGANDA | UG | ○ |
| UKRAINE | UA | ○ |
| UNITED ARAB EMIRATES | AE | |
| UNITED KINGDOM OF GREAT BRITAIN AND NORTHERN IRELAND | GB | ○ |
| UNITED STATES | US | |
| UNITED STATES MINOR OUTLYING ISLANDS | UM | |
| URUGUAY | UY | ○ |
| UZBEKISTAN | UZ | |
| VANUATU | VU | ○ |
| VENEZUELA, BOLIVARIAN REPUBLIC OF | VE | |
| VIET NAM | VN | |
| VIRGIN ISLANDS, BRITISH | VG | |
| VIRGIN ISLANDS, U.S. | VI | |
| WALLIS AND FUTUNA | WF | |
| WESTERN SAHARA | EH | |
| YEMEN | YE | |
| ZAMBIA | ZM | |
| ZIMBABWE | ZW | |
| KOSOVO | XK |