# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第五編 (Part 5)

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- Law: 所得税法施行令 (Order for Enforcement of the Income Tax Act), 昭和四十年政令第九十六号
- English title "Order for Enforcement of the Income Tax Act": Ministry of Justice translation
- Kind: CabinetOrder — 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: 第五編 (Part 5) — address `pt-5`
- Text: the text as amended with effect from 2028-01-01 (On 1 January of the year after another part of the amending law comes into force. The exact day is not fixed yet.) — NOT yet in force (revision 20280101_508CO0000000093)
- URL (this text's page, at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#pt-5
- The same address in the text in force (its wording there may differ): https://japanlaw.org/en/income-tax-act-enforcement-order/pt-5
- Every provision below carries its address and its place on this text's page 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.
The Ministry's English is given only where this text's Japanese is a wording
the Ministry translated — the same as the text in force, or for a text not yet
in force, a wording it translated ahead; every other paragraph's English is
machine translation.

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## 第五編　雑則 — Part V Miscellaneous Provisions
<sup>heading: machine translation, not official</sup>
<sup>pt-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#pt-5</sup>

### 第三百三十五条（告知義務のない利子等及び公共法人等の範囲） — Scope of Interest and Similar Income and Public Corporations, etc. Not Subject to the Notice Obligation
<sup>caption: machine translation, not official</sup>
<sup>art-335 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335</sup>

**第一項**  法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する普通預金の利子その他の政令で定めるものは、次に掲げる利子及び収益の分配とする。
<sup>art-335/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-1</sup>
The interest on ordinary deposits and other items specified by Cabinet Order as prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are to be the following interest and distributions of proceeds:
<sup>machine translation, not official</sup>

  **一**  当座預金、普通預金、普通貯金、通知預金、通知貯金及び財務省令で定める別段預金の利子
  <sup>art-335/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-1/item-1</sup>
  interest on current deposits, ordinary deposits, ordinary savings, deposits at notice, savings at notice, and special deposits specified by Ministry of Finance Order;
  <sup>machine translation, not official</sup>

  **二**  第二条第一号及び第二号（預貯金の範囲）に掲げる貯蓄金及び貯金の利子
  <sup>art-335/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-1/item-2</sup>
  interest on the savings funds and savings deposits listed in Article 2, items (i) and (ii) (Scope of Deposits and Savings);
  <sup>machine translation, not official</sup>

  **三**  法第九条第一項第二号（非課税所得）に規定する預貯金の利子又は合同運用信託の収益の分配
  <sup>art-335/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-1/item-3</sup>
  interest on Deposits and Savings, or distributions of proceeds from Jointly Managed Trusts, prescribed in Article 9, paragraph (1), item (ii) (Nontaxable Income) of the Act;
  <sup>machine translation, not official</sup>

  **四**  納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項（定義）に規定する納税貯蓄組合預金の利子及び財務省令で定める納税準備預金の利子
  <sup>art-335/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-1/item-4</sup>
  interest on tax fund saving partnership deposits prescribed in Article 2, paragraph (2) (Definitions) of the Tax Fund Saving Partnership Act (Act No. 145 of 1951) and interest on tax payment reserve deposits specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十四条第一項に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、国並びに次に掲げる法人及び国際機関（以下この編において「公共法人等」という。）とする。
<sup>art-335/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-2</sup>
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act prescribed in Article 224, paragraph (1) of the Act and other persons specified by Cabinet Order are to be the State and the following corporations and international organizations (hereinafter referred to as "public corporations, etc." in this Part).
<sup>machine translation, not official</sup>

  **一**  法人税法別表第一に掲げる法人
  <sup>art-335/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-2/item-1</sup>
  a corporation listed in Appended Table I of the Corporation Tax Act;
  <sup>machine translation, not official</sup>

  **二**  特別の法律により設立された法人（当該特別の法律において、その法人の名称が定められ、かつ、当該名称として用いられた文字を他の者の名称の文字として用いてはならない旨の定めのあるものに限る。）
  <sup>art-335/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-2/item-2</sup>
  a corporation established by a special Act (limited to one for which that special Act prescribes the corporation's name and provides that the characters used in that name must not be used as characters in the name of any other person);
  <sup>machine translation, not official</sup>

  **三**  外国政府、外国の地方公共団体及び第二十三条（職員の給与が非課税とされる国際機関の範囲）に規定する国際機関
  <sup>art-335/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-335#art-335/par-2/item-3</sup>
  foreign governments, foreign local governments, and the international organizations prescribed in Article 23 (Scope of International Organizations Whose Staff Salaries Are Treated as Nontaxable).
  <sup>machine translation, not official</sup>

### 第三百三十六条（預貯金、株式等に係る利子、配当等の受領者の告知） — Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-336 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336</sup>

**第一項**  国内において法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する利子等（以下この条において「利子等」という。）又は同項に規定する配当等（以下この条において「配当等」という。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、その利子等又は配当等につきその支払の確定する日までに、その確定の都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、同項に規定する財務省令で定める場所。以下第三百三十八条（貯蓄取扱機関等の営業所の長の確認等）までにおいて同じ。）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又は第四項の規定に該当する者（第三百三十八条第一項及び第二項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その利子等又は配当等の支払をする者の営業所、事務所その他これらに準ずるものでその支払事務の取扱いをするものの長（第五項第一号に掲げる者を含む。以下この条において「支払事務取扱者」という。）に告知しなければならない。
<sup>art-336/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1</sup>
A person who receives, in Japan, payment of interest and similar income prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act (hereinafter referred to as "interest and similar income" in this Article) or dividends and similar income prescribed in that paragraph (hereinafter referred to as "dividends and similar income" in this Article) (excluding public corporations, etc.; the same applies hereinafter in this Article) must, by the date on which payment of that interest and similar income or those dividends and similar income is finalized, and each time it is finalized, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in that paragraph; the same applies hereinafter through Article 338 (Confirmation by the Head of the business office of a Savings Institution, etc.)), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 338, paragraphs (1) and (2)), the name or title and address; the same applies in the following paragraph), to the head of the business office, office, or any similar place of the person who makes the payment of that interest and similar income or those dividends and similar income that handles that payment (including a person listed in paragraph (5), item (i); hereinafter referred to as the "person handling payments" in this Article).
<sup>machine translation, not official</sup>

**第二項**  利子等又は配当等につき支払を受ける者が次の各号に掲げる場合のいずれかに該当するときは、その者は、その支払を受ける当該各号に定める利子等又は配当等につき前項の規定による告知をしたものとみなす。
<sup>art-336/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2</sup>
When a person who receives payment of interest and similar income or dividends and similar income falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the interest and similar income or dividends and similar income specified in the relevant item that the person receives.
<sup>machine translation, not official</sup>

  **一**  利子等又は配当等（法第二十四条第一項（配当所得）に規定する投資信託（第五号に規定する特定株式投資信託及び特定不動産投資信託を除く。）及び特定受益証券発行信託の収益の分配に限る。以下第四号までにおいて同じ。）につき支払を受ける者が、銀行、信託会社その他の財務省令で定める者（以下この条及び第三百三十九条（無記名公社債の利子等に係る告知書等の提出等）において「金融機関」という。）の営業所、事務所その他これらに準ずるもの（以下この条及び第三百三十九条において「営業所等」という。）において当該利子等又は配当等を生ずべき預貯金、合同運用信託（貸付信託を除く。）、公社債又は貸付信託、投資信託若しくは特定受益証券発行信託の受益権（以下この条において「預貯金等」という。）の預入、信託又は購入（以下この条において「預入等」という。）をする場合において、その預入等をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、その預入等をする金融機関の営業所等の長に告知しているとき　当該預貯金等に係る利子等又は配当等
  <sup>art-336/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-1</sup>
  where a person who receives payment of interest and similar income or dividends and similar income (limited to distributions of proceeds from Investment Trusts prescribed in Article 24, paragraph (1) (Dividend Income) of the Act (excluding the specified stock Investment Trusts and specified real estate Investment Trusts prescribed in item (v)) and from Specified Trusts That Issue Beneficiary Certificates; the same applies hereinafter through item (iv)) makes a placement, trust, or purchase (hereinafter referred to as "placement" in this Article) of Deposits and Savings, Jointly Managed Trusts (excluding Loan Trusts), public and corporate bonds, or beneficial interests in Loan Trusts, Investment Trusts, or Specified Trusts That Issue Beneficiary Certificates (hereinafter referred to as "deposits and similar savings" in this Article) that give rise to that interest and similar income or those dividends and similar income, at the business office, office, or any similar place (hereinafter referred to as the "business office or similar place" in this Article and Article 339) of a bank, trust company, or other person specified by Ministry of Finance Order (hereinafter referred to as a "financial institution" in this Article and Article 339 (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds)), and, at the time of that placement, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of the financial institution at which the placement is made: the interest and similar income or dividends and similar income on those deposits and similar savings
  <sup>machine translation, not official</sup>

  **二**  利子等又は配当等につき支払を受ける者が、金融機関の営業所等において反復して預貯金等の預入等をすることを約する契約その他の財務省令で定める契約に基づき預貯金等の預入等をする場合において、当該契約に基づき最初にその預入等をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該金融機関の営業所等の長に告知しているとき　当該契約に基づき預入等をする預貯金等に係る利子等又は配当等
  <sup>art-336/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-2</sup>
  where a person who receives payment of interest and similar income or dividends and similar income makes a placement of deposits and similar savings under a contract by which the person agrees to make placements of deposits and similar savings repeatedly at the business office or similar place of a financial institution, or under any other contract specified by Ministry of Finance Order, and, at the time of the first placement under that contract, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that financial institution: the interest and similar income or dividends and similar income on the deposits and similar savings placed under that contract
  <sup>machine translation, not official</sup>

  **三**  利子等又は配当等につき支払を受ける者が、金融機関の営業所等において金融機関が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿又は金融機関の営業所等を通じて当該金融機関以外の振替機関等（同法第二条第五項（定義）に規定する振替機関等をいい、同法第四十八条（日本銀行が国債の振替に関する業務を営む場合の特例）の規定により同法第二条第二項に規定する振替機関とみなされる者を含む。）が同法の規定により備え付ける振替口座簿に係る口座の開設を受ける際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該金融機関の営業所等の長に告知している場合　当該口座に係る当該振替口座簿に記載又は記録を受けている預貯金等に係る利子等又は配当等
  <sup>art-336/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-3</sup>
  where a person who receives payment of interest and similar income or dividends and similar income, at the time of having an account opened, at the business office or similar place of a financial institution, in the transfer account book kept by the financial institution pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares or in the transfer account book kept pursuant to the provisions of that Act by a transfer institution, etc. other than that financial institution through the business office or similar place of the financial institution (meaning a transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of that Act, and including a person deemed to be a transfer institution prescribed in paragraph (2) of that Article pursuant to the provisions of Article 48 (Special Provisions Where the Bank of Japan Engages in Business Relating to Book-Entry Transfer of Government Bonds) of that Act), gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that financial institution: the interest and similar income or dividends and similar income on the deposits and similar savings entered or recorded in that transfer account book for that account
  <sup>machine translation, not official</sup>

  **四**  利子等又は配当等につき支払を受ける者が、当該利子等又は配当等を生ずべき預貯金等（法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡性預金を除く。）の譲受け又は相続その他の方法による取得をした場合において、当該預貯金等の証書、証券その他これらに類するものの名義の変更又は書換えの請求（当該譲受けにつき当該預貯金等の受入れをする者の承諾を要するときは、その承諾の依頼を含む。）をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該名義の変更又は書換えの請求の取扱いをする金融機関の営業所等の長に告知しているとき　当該預貯金等に係る利子等又は配当等
  <sup>art-336/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-4</sup>
  where a person who receives payment of interest and similar income or dividends and similar income has acquired, by transfer, inheritance, or other means, deposits and similar savings that give rise to that interest and similar income or those dividends and similar income (excluding negotiable deposits prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act), and, at the time of requesting a change of name or rewriting of the certificate, security, or any similar document for those deposits and similar savings (including, where the consent of the person accepting those deposits and similar savings is required for the transfer, a request for that consent), gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of the financial institution that handles the request for the change of name or rewriting: the interest and similar income or dividends and similar income on those deposits and similar savings
  <sup>machine translation, not official</sup>

  **五**  特定株式投資信託（信託財産を株式のみに対する投資として運用することを目的とする証券投資信託のうち、投資信託及び投資法人に関する法律第四条第一項（投資信託契約の締結）に規定する委託者指図型投資信託約款（当該証券投資信託が同法第二条第二十四項（定義）に規定する外国投資信託である場合には、当該委託者指図型投資信託約款に類する書類）にイからニまでに掲げる事項の定めがあること、その受益権が金融商品取引所（金融商品取引法第二条第十六項（定義）に規定する金融商品取引所をいう。以下この号において同じ。）に上場されていることその他財務省令で定める要件を満たすものをいう。以下この号及び第三百三十九条第八項において同じ。）又は特定不動産投資信託（証券投資信託以外の投資信託で公社債等運用投資信託に該当しないもののうち、当該投資信託の投資信託約款（投資信託及び投資法人に関する法律第四条第一項に規定する委託者指図型投資信託約款又は同法第四十九条第一項（投資信託契約の締結）に規定する委託者非指図型投資信託約款をいう。）にロ、ハ及びホに掲げる事項の定めがあること、その受益権が金融商品取引所に上場されていることその他財務省令で定める要件を満たすものをいう。以下この号及び第三百三十九条第八項において同じ。）の配当等につき支払を受ける者が、財務省令で定めるところにより、当該配当等につき支払を受けるべき者としてその者の氏名又は名称、住所及び個人番号又は法人番号をその配当等の支払事務取扱者に登録をした場合において、その登録の際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該支払事務取扱者又は当該登録の取次ぎをする金融機関の営業所等の長に告知しているとき　当該登録に係る特定株式投資信託又は特定不動産投資信託の配当等
  <sup>art-336/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5</sup>
  where a person who receives payment of dividends and similar income from a specified stock Investment Trust (meaning, among Securities Investment Trusts whose purpose is to manage trust property solely as investment in shares, one that meets the requirements that the Investment Trust deed for an Investment Trust managed under instructions from the settlor prescribed in Article 4, paragraph (1) (Conclusion of Investment Trust Contracts) of the Act on Investment Trusts and Investment Corporations (or, where that Securities Investment Trust is a foreign Investment Trust prescribed in Article 2, paragraph (24) (Definitions) of that Act, a document similar to that Investment Trust deed for an Investment Trust managed under instructions from the settlor) provides for the matters listed in (a) through (d), that its beneficial interests are listed on a financial instruments exchange (meaning a financial instruments exchange prescribed in Article 2, paragraph (16) (Definitions) of the Financial Instruments and Exchange Act; the same applies hereinafter in this item), and other requirements specified by Ministry of Finance Order; the same applies hereinafter in this item and Article 339, paragraph (8)) or from a specified real estate Investment Trust (meaning, among Investment Trusts other than Securities Investment Trusts that do not fall under Bond-Based Investment Trusts, one that meets the requirements that the Investment Trust deed of the Investment Trust (meaning the Investment Trust deed for an Investment Trust managed under instructions from the settlor prescribed in Article 4, paragraph (1) of the Act on Investment Trusts and Investment Corporations or the Investment Trust deed for an Investment Trust not managed under instructions from the settlor prescribed in Article 49, paragraph (1) (Conclusion of Investment Trust Contracts) of that Act) provides for the matters listed in (b), (c), and (e), that its beneficial interests are listed on a financial instruments exchange, and other requirements specified by Ministry of Finance Order; the same applies hereinafter in this item and Article 339, paragraph (8)) registers, as specified by Ministry of Finance Order, the person's name or title, address, and individual number or corporate number with the person handling payments of those dividends and similar income as a person who is to receive payment of those dividends and similar income, and, at the time of that registration, gives notice of the person's name or title, address, and individual number or corporate number to that person handling payments or to the head of the business office or similar place of the financial institution that relays that registration: the dividends and similar income of the specified stock Investment Trust or specified real estate Investment Trust under that registration
  <sup>machine translation, not official</sup>

    **イ**  信託契約期間を定めないこと（当該投資信託が証券投資信託に該当する投資信託及び投資法人に関する法律第二条第二十四項に規定する外国投資信託（以下この号において「外国証券投資信託」という。）である場合には、信託契約期間を定めないこと又は当該外国証券投資信託の設定がされた国の法令の定めるところにより信託契約期間（財務省令で定める期間に限る。）が定められていること。）。
    <sup>art-336/par-2/item-5/sub-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5/sub-1</sup>
    the trust contract has no trust contract period (where the Investment Trust is a foreign Investment Trust prescribed in Article 2, paragraph (24) of the Act on Investment Trusts and Investment Corporations that falls under a Securities Investment Trust (hereinafter referred to as a "foreign Securities Investment Trust" in this item), the trust contract has no trust contract period, or a trust contract period (limited to a period specified by Ministry of Finance Order) is fixed pursuant to the laws and regulations of the country in which that foreign Securities Investment Trust was established);
    <sup>machine translation, not official</sup>

    **ロ**  当該投資信託の受益権が金融商品取引所に上場することとされていること（当該投資信託が外国証券投資信託である場合には、その受益権が金融商品取引法第二条第八項第三号ロに規定する外国金融商品市場に上場することとされていること。）。
    <sup>art-336/par-2/item-5/sub-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5/sub-2</sup>
    the beneficial interests of the Investment Trust are to be listed on a financial instruments exchange (where the Investment Trust is a foreign Securities Investment Trust, its beneficial interests are to be listed on a foreign financial instruments market prescribed in Article 2, paragraph (8), item (iii), (b) of the Financial Instruments and Exchange Act);
    <sup>machine translation, not official</sup>

    **ハ**  受益者は、その有する受益権（その証券投資信託の受託者が投資信託及び投資法人に関する法律第十七条第一項第二号（投資信託約款の変更等）に規定する重大な約款の変更等に反対した受益者からの同法第十八条第一項（反対受益者の受益権買取請求）の規定による請求により買い取つた受益権を除く。）について、その信託契約期間中に当該信託契約の一部解約を請求することができないこと。
    <sup>art-336/par-2/item-5/sub-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5/sub-3</sup>
    a beneficiary may not request a partial cancellation of the trust contract during the trust contract period with regard to the beneficial interests the beneficiary holds (excluding beneficial interests that the trustee of the Securities Investment Trust purchased pursuant to a request under Article 18, paragraph (1) (Request for Purchase of Beneficial Interests by Dissenting Beneficiaries) of the Act on Investment Trusts and Investment Corporations from a beneficiary who opposed a material change, etc. of the deed prescribed in Article 17, paragraph (1), item (ii) (Changes, etc. of Investment Trust Deeds) of that Act);
    <sup>machine translation, not official</sup>

    **ニ**  信託財産は特定の株価指数（金融商品取引法第二条第十七項に規定する取引所金融商品市場又は同条第八項第三号ロに規定する外国金融商品市場に上場されている株式について多数の銘柄の価格の水準を総合的に表した指数をいう。）に採用されている銘柄の株式に投資を行い、その信託財産の受益権一口当たりの純資産額の変動率を当該特定の株価指数の変動率に一致させることを目的とした運用を行うこと。
    <sup>art-336/par-2/item-5/sub-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5/sub-4</sup>
    the trust property is invested in shares of the issues included in a specific stock price index (meaning an index that comprehensively represents the price level of many issues of shares listed on a financial instruments exchange market prescribed in Article 2, paragraph (17) of the Financial Instruments and Exchange Act or a foreign financial instruments market prescribed in paragraph (8), item (iii), (b) of that Article), and is managed with the aim of making the rate of change in net assets per unit of beneficial interest of the trust property match the rate of change in that specific stock price index;
    <sup>machine translation, not official</sup>

    **ホ**  信託財産の総額のうちに占める不動産等（投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第三条第三号（特定資産の範囲）に掲げる不動産、同条第四号に掲げる不動産の賃借権、同条第五号に掲げる地上権その他財務省令で定める資産（以下この号において「不動産等資産」という。）及び同条第一号に掲げる有価証券のうち金融商品取引法第二条第二項第一号に掲げる受益権で不動産等資産のみを信託する信託に係るものをいう。）の価額の割合として財務省令で定める割合を百分の七十以上とすること。
    <sup>art-336/par-2/item-5/sub-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5/sub-5</sup>
    the ratio specified by Ministry of Finance Order as the ratio of the value of real estate and other such property (meaning real property listed in Article 3, item (iii) (Scope of Specified Assets) of the Order for Enforcement of the Act on Investment Trusts and Investment Corporations (Cabinet Order No. 480 of 2000), the right of lease of real property listed in item (iv) of that Article, superficies listed in item (v) of that Article, and other assets specified by Ministry of Finance Order (hereinafter referred to as "real property, etc. assets" in this item), and, among the Securities listed in item (i) of that Article, beneficial interests listed in Article 2, paragraph (2), item (i) of the Financial Instruments and Exchange Act that relate to a trust holding only real property, etc. assets) to the total amount of the trust property is to be 70 percent or more;
    <sup>machine translation, not official</sup>

  **六**  配当等（法第二十四条第一項に規定する投資信託及び特定受益証券発行信託の収益の分配を除く。以下この項において同じ。）につき支払を受ける者が、当該配当等を生ずべき株式（投資信託及び投資法人に関する法律第二条第十四項に規定する投資口を含む。）若しくは法人の社員、会員、組合員その他の出資者の持分（これに類するものを含む。以下この条において「株式等」という。）を払込みにより取得した場合又は株式等を購入若しくは相続その他の方法により取得した場合において、当該払込みにより取得をする際又は当該株式等の名義の変更若しくは書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該株式等に係る配当等の支払事務取扱者に告知しているとき　当該株式等に係る配当等
  <sup>art-336/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-6</sup>
  where a person who receives payment of dividends and similar income (excluding distributions of proceeds from Investment Trusts and Specified Trusts That Issue Beneficiary Certificates prescribed in Article 24, paragraph (1) of the Act; the same applies hereinafter in this paragraph) has acquired, by making payment for them, shares that give rise to those dividends and similar income (including investment units prescribed in Article 2, paragraph (14) of the Act on Investment Trusts and Investment Corporations) or equity interests of members, association members, partners, or other investors in a corporation (including anything similar; hereinafter referred to as "shares, etc." in this Article), or has acquired shares, etc. by purchase, inheritance, or other means, and, at the time of that acquisition by payment or at the time of requesting a change of name or rewriting of those shares, etc., gives notice of the person's name or title, address, and individual number or corporate number to the person handling payments of dividends and similar income on those shares, etc.: the dividends and similar income on those shares, etc.;
  <sup>machine translation, not official</sup>

  **七**  配当等につき支払を受ける者が、金融機関の営業所等において金融機関が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿又は金融機関の営業所等を通じて当該金融機関以外の振替機関等（同法第二条第五項に規定する振替機関等をいう。）が同法の規定により備え付ける振替口座簿に係る口座の開設を受ける際、その者の氏名又は名称、住所及び個人番号又は法人番号を、当該金融機関の営業所等の長に告知している場合　当該口座に係る当該振替口座簿に記載又は記録を受けている株式等に係る配当等
  <sup>art-336/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-7</sup>
  where a person who receives payment of dividends and similar income, at the time of having an account opened, at the business office or similar place of a financial institution, in the transfer account book kept by the financial institution pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares or in the transfer account book kept pursuant to the provisions of that Act by a transfer institution, etc. other than that financial institution through the business office or similar place of the financial institution (meaning a transfer institution, etc. prescribed in Article 2, paragraph (5) of that Act), gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that financial institution: the dividends and similar income on the shares, etc. entered or recorded in that transfer account book for that account.
  <sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項各号に定める利子等又は配当等の支払を受ける者が、同項各号の告知をした後、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該利子等又は配当等の支払の確定する日までに、当該各号に掲げる場合の区分に応じ当該各号に定める事項を、当該利子等又は配当等に係る支払事務取扱者又は第五項第二号に掲げる金融機関の営業所等の長に告知しなければならない。当該告知をした後、再び第一号又は第二号に掲げる場合に該当することとなつた場合についても、同様とする。
<sup>art-336/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3</sup>
In the case referred to in the preceding paragraph, when a person who receives payment of the interest and similar income or dividends and similar income specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the date on which payment of that interest and similar income or those dividends and similar income is first finalized on or after the day on which the person came to fall under that case, give notice of the matters specified in each item according to the category of cases listed in that item to the person handling payments for that interest and similar income or those dividends and similar income, or to the head of the business office or similar place of the financial institution listed in paragraph (5), item (ii). The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
<sup>machine translation, not official</sup>

  **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
  <sup>art-336/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3/item-1</sup>
  where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
  <sup>machine translation, not official</sup>

  **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
  <sup>art-336/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3/item-2</sup>
  where the person has changed the person's individual number: the person's name, address and individual number after the change;
  <sup>machine translation, not official</sup>

  **三**  行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
  <sup>art-336/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3/item-3</sup>
  where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
  <sup>machine translation, not official</sup>

**第四項**  法第二百二十四条第一項に規定する政令で定める者は、利子等又は配当等の支払事務取扱者（次項第二号に掲げる金融機関の営業所等の長を含む。次条及び第三百三十八条において「貯蓄取扱機関等の営業所の長」という。）が、財務省令で定めるところにより、当該利子等又は配当等の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項各号に定める書類のいずれかの提示若しくはその者の法第二百二十四条第一項に規定する署名用電子証明書等（以下この編において「署名用電子証明書等」という。）の送信若しくはその者に係る特定通知等（預貯金者の意思に基づく個人番号の利用による預貯金口座の管理等に関する法律（令和三年法律第三十九号）第五条第三項（預金保険機構による個人番号の通知）の規定による通知その他財務省令で定める通知又は提供をいう。以下この編において同じ。）を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
<sup>art-336/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-4</sup>
The persons specified by Cabinet Order prescribed in Article 224, paragraph (1) of the Act are to be the persons receiving payment (excluding a person whose name or title, address, or individual number or corporate number differs from the person's name or title, address, or individual number or corporate number entered in the ledger) in the case where the person handling payments of the interest and similar income or dividends and similar income (including the head of the business office or similar place of a financial institution listed in item (ii) of the following paragraph; hereinafter referred to as the "head of the business office of a savings institution, etc." in the following Article and Article 338) keeps, as specified by Ministry of Finance Order, a ledger in which the name or title, address, individual number or corporate number, and other matters of the person receiving payment of that interest and similar income or those dividends and similar income are entered (limited to one prepared upon being presented by the person with any of the documents specified in the items of paragraph (2) of the following Article, upon being sent the person's electronic certificate for signature or similar record prescribed in Article 224, paragraph (1) of the Act (hereinafter referred to as an "electronic certificate for signature or similar record" in this Part), or upon receiving a specified notice, etc. concerning the person (meaning a notice under Article 5, paragraph (3) (Notification of Individual Numbers by the Deposit Insurance Corporation of Japan) of the Act on the Management, etc. of Deposit and Savings Accounts through the Use of Individual Numbers Based on the Intent of Depositors and Savers (Act No. 39 of 2021) and any other notice or provision specified by Ministry of Finance Order; the same applies hereinafter in this Part), or making the confirmation under the provisions of paragraph (4) of the following Article).
<sup>machine translation, not official</sup>

**第五項**  法第二百二十四条第一項に規定する利子等又は配当等の支払をする者に準ずる者として政令で定めるものは、次に掲げる者とする。
<sup>art-336/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5</sup>
The persons specified by Cabinet Order as equivalent to the persons who make payment of the interest and similar income or dividends and similar income prescribed in Article 224, paragraph (1) of the Act are to be the following persons:
<sup>machine translation, not official</sup>

  **一**  法第二百二十五条第一項第一号及び第二号（支払調書）に規定する支払の取扱者並びに当該支払の取扱者以外の者で法第二百二十八条第一項（名義人受領の配当所得等の調書）に規定する利子等又は配当等の支払を受ける者に該当する者
  <sup>art-336/par-5/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5/item-1</sup>
  the persons who handle the payment prescribed in Article 225, paragraph (1), items (i) and (ii) (Payment Reports) of the Act, and persons other than those persons who handle the payment that fall under a person receiving payment of interest and similar income or dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act;
  <sup>machine translation, not official</sup>

  **二**  第二項第一号若しくは第二号の預入等をする金融機関の営業所等の長、同項第三号に規定する口座に係る同号の金融機関の営業所等の長、同項第四号に規定する名義の変更若しくは書換えの請求の取扱いをする金融機関の営業所等の長、同項第五号に規定する登録の取次ぎをする金融機関の営業所等の長又は同項第七号に規定する口座に係る同号の金融機関の営業所等の長がこれらの規定に規定する預貯金等に係る利子等又は配当等の支払事務取扱者に該当しない場合における当該金融機関の営業所等の長
  <sup>art-336/par-5/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5/item-2</sup>
  the head of the business office or similar place of the financial institution at which the placement under paragraph (2), item (i) or item (ii) is made, the head of the business office or similar place of the financial institution in item (iii) of that paragraph related to the account prescribed in that item, the head of the business office or similar place of the financial institution that handles the request for the change of name or rewriting prescribed in item (iv) of that paragraph, the head of the business office or similar place of the financial institution that relays the registration prescribed in item (v) of that paragraph, or the head of the business office or similar place of the financial institution in item (vii) of that paragraph related to the account prescribed in that item, in the case where that head does not fall under a person handling payments of the interest and similar income or dividends and similar income on the deposits and similar savings prescribed in those provisions.
  <sup>machine translation, not official</sup>

**第六項**  利子等又は配当等が法第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第二項（公益信託等に係る非課税）、第百七十六条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）、第百七十七条（完全子法人株式等に係る配当等の課税の特例）若しく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）の規定又は租税特別措置法第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）、第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）、第九条の四の二第一項（上場証券投資信託等の償還金等に係る課税の特例）若しくは第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例）の規定の適用を受けるものである場合には、当該利子等又は配当等については、第一項の規定による告知は、要しない。
<sup>art-336/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-6</sup>
Where interest and similar income or dividends and similar income is subject to the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (2) (Nontaxation Related to Public Interest Trusts, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), Article 177 (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries), or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or to the provisions of Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions), Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.), Article 9-4-2, paragraph (1) (Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.), or Article 9-5, paragraph (1) (Special Provisions on Withholding on Distributions of Proceeds Received by a Financial Instruments Business Operator or Similar Institution That Has Purchased Beneficial Interests in Publicly Offered Stock, etc. Securities Investment Trusts) of the Act on Special Measures Concerning Taxation, the notice under the provisions of paragraph (1) is not required for that interest and similar income or those dividends and similar income.
<sup>machine translation, not official</sup>

### 第三百三十七条（告知に係る住民票の写しその他の書類の提示等） — Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice
<sup>caption: machine translation, not official</sup>
<sup>art-337 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337</sup>

**第一項**  前条第一項に規定する利子等又は配当等につき支払を受ける者は、同項から同条第三項までの規定による告知をする際、当該告知をする貯蓄取扱機関等の営業所の長に、次項に規定する書類を提示し、又は署名用電子証明書等を送信しなければならない。
<sup>art-337/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-1</sup>
A person who receives payment of the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article must, when giving notice under the provisions of paragraphs (1) through (3) of that Article to the head of the business office of a savings institution, etc. to whom that notice is given, present the documents prescribed in the following paragraph to that head, or transmit an electronic certificate for signature or similar record to that head.
<sup>machine translation, not official</sup>

**第二項**  法第二百二十四条第一項（利子、配当等の受領者の告知）に規定する政令で定める書類は、次の各号に掲げる者の区分に応じ当該各号に定める書類のいずれかとする。
<sup>art-337/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2</sup>
The documents specified by Cabinet Order prescribed in Article 224, paragraph (1) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act are to be any of the documents specified in each of the following items for the category of persons listed in that item:
<sup>machine translation, not official</sup>

  **一**  個人　当該個人の住民票の写し、行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第七項（定義）に規定する個人番号カードその他の財務省令で定める書類
  <sup>art-337/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2/item-1</sup>
  an individual: a copy of the certificate of residence of the individual, an Individual Number Card prescribed in Article 2, paragraph (7) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, or any other document specified by Ministry of Finance Order;
  <sup>machine translation, not official</sup>

  **二**  法人　当該法人の設立の登記に係る登記事項証明書、行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条（法人番号の通知）の規定による通知に係る書面その他の財務省令で定める書類
  <sup>art-337/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2/item-2</sup>
  a corporation: a certificate of registered information concerning the registration of the establishment of the corporation, a document pertaining to the notification under Article 38 (Notification of Corporate Numbers) of the Order for Enforcement of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Cabinet Order No. 155 of 2014), or any other document specified by Ministry of Finance Order.
  <sup>machine translation, not official</sup>

**第三項**  前条第二項各号の告知をした個人が、同条第三項第一号に掲げる場合に該当することとなつた場合において、同項の規定による告知をするときは、第一項の規定による書類の提示又は署名用電子証明書等の送信に代えて、住所等変更確認書類（当該個人の変更前の氏名又は住所及び変更後の氏名又は住所を証する住民票の写しその他の財務省令で定める書類をいう。次条第一項において同じ。）の提示をすることができる。この場合において、当該個人は、第一項の規定による書類の提示又は署名用電子証明書等の送信をしたものとみなす。
<sup>art-337/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-3</sup>
Where an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article and gives the notice under the provisions of that paragraph, the individual may, in lieu of presenting documents or transmitting an electronic certificate for signature or similar record under the provisions of paragraph (1), present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or any other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article). In this case, the individual is deemed to have presented the documents or transmitted the electronic certificate for signature or similar record under the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  前条第一項に規定する利子等又は配当等につき支払を受ける法人で法人番号保有者（行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）に規定する法人番号保有者をいう。以下この編において同じ。）に該当するものが貯蓄取扱機関等の営業所の長に前条第一項から第三項までの規定による告知をする際、当該貯蓄取扱機関等の営業所の長が、当該告知があつた名称、住所及び法人番号につき、同法第三十九条第四項の規定により公表されたその支払を受ける法人の名称、住所及び法人番号と同じであることの確認をした場合には、その支払を受ける法人は、第一項の規定にかかわらず、当該貯蓄取扱機関等の営業所の長に対しては、同項に規定する書類の提示を要しないものとする。
<sup>art-337/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4</sup>
When a corporation that receives payment of the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article and that is a Corporation Number Holder (meaning a Corporation Number Holder prescribed in Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter in this Part) gives notice under the provisions of paragraphs (1) through (3) of the preceding Article to the head of the business office of a savings institution, etc., and the head of that business office of a savings institution, etc. confirms that the name, address, and corporate number for which that notice was given are the same as the name, address, and corporate number of the corporation receiving payment published pursuant to the provisions of Article 39, paragraph (4) of that Act, the corporation receiving payment is, notwithstanding the provisions of paragraph (1), not required to present the documents prescribed in that paragraph to that head of the business office of a savings institution, etc.
<sup>machine translation, not official</sup>

**第五項**  前条第一項に規定する利子等又は配当等につき支払を受ける者で財務省令で定めるものが貯蓄取扱機関等の営業所の長に同項から同条第三項までの規定による告知をする場合において、当該貯蓄取扱機関等の営業所の長が、財務省令で定めるところにより、その支払を受ける者の氏名又は名称、住所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。以下この項において同じ。）その他の事項を記載した帳簿（その者から申請書（その者の第二項各号に定める書類のいずれかの写しを添付したもの又はその提出の際にその者の署名用電子証明書等の送信若しくは前項の規定による確認を受けているものに限る。）の提出を受けて作成されたものに限る。）を備えているときは、その支払を受ける者は、第一項の規定にかかわらず、当該貯蓄取扱機関等の営業所の長に対しては、同項に規定する書類の提示又は署名用電子証明書等の送信を要しないものとする。ただし、当該告知をする氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されているその者の氏名又は名称、住所及び個人番号又は法人番号と異なるときは、この限りでない。
<sup>art-337/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-5</sup>
Where a person specified by Ministry of Finance Order who receives payment of the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article gives notice under the provisions of paragraphs (1) through (3) of that Article to the head of the business office of a savings institution, etc., and the head of the business office of a savings institution, etc. keeps, as specified by Ministry of Finance Order, a ledger in which the name or title, address, individual number or corporate number (for a person with neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph), and other matters of the person receiving payment are entered (limited to one prepared upon receiving from that person an application (limited to one to which a copy of any of the documents specified in the items of paragraph (2) is attached, or one for which, at the time of its submission, the person's electronic certificate for signature or similar record has been transmitted or the confirmation under the preceding paragraph has been received)), the person receiving payment is, notwithstanding the provisions of paragraph (1), not required to present the documents prescribed in that paragraph or transmit an electronic certificate for signature or similar record to that head of the business office of a savings institution, etc.; provided, however, that this does not apply if the name or title, address, and individual number or corporate number given in that notice differ from the name or title, address, and individual number or corporate number of that person entered in the ledger.
<sup>machine translation, not official</sup>

### 第三百三十八条（貯蓄取扱機関等の営業所の長の確認等） — Confirmation by the Head of the Business Office of a Savings Institution, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-338 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338</sup>

**第一項**  貯蓄取扱機関等の営業所の長は、第三百三十六条第一項から第三項まで（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百三十六条第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。次項において「住所等変更告知者」という。）にあつては、氏名又は名称及び住所。以下この条において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。この場合において、当該告知をした者が同条第五項に規定する帳簿に記載されている者であるときは、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかをそれぞれ確認しなければならない。
<sup>art-338/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1</sup>
In the case where there has been notice under the provisions of Article 336, paragraphs (1) through (3) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.), the head of the business office of a savings institution, etc. must confirm, except where confirmation has been made under the provisions of paragraph (4) of the preceding Article, whether the name or title, address, and individual number or corporate number for which the notice was given (for a person with neither an individual number nor a corporate number, a person who has already notified the individual number, or an individual who gave notice under the provisions of Article 336, paragraph (3) (limited to an individual who, at the time of that notice, presented a document confirming a change of address, etc. under the provisions of paragraph (3) of the preceding Article; referred to as a "person giving notice of a change of address, etc." in the following paragraph), the name or title and address; the same applies hereinafter in this Article) are the same as the name or title, address, and individual number or corporate number entered or recorded in the document prescribed in paragraph (2) of the preceding Article, the document confirming a change of address, etc., or the electronic certificate for signature or similar record that was presented or transmitted at the time of that notice. In this case, when the person who gave the notice is a person entered in the ledger prescribed in paragraph (5) of the preceding Article, the head must confirm, for each, whether the name or title, address, and individual number or corporate number for which the notice was given are the same as the name or title, address, and individual number or corporate number entered in that ledger.
<sup>machine translation, not official</sup>

**第二項**  前項又は前条第四項の規定による確認をした貯蓄取扱機関等の営業所の長がこれらの規定による確認に係る利子等又は配当等の第三百三十六条第一項に規定する支払事務取扱者でないときは、当該貯蓄取扱機関等の営業所の長は、遅滞なく、当該利子等又は配当等に係る当該支払事務取扱者に対し、前項又は前条第四項の規定による確認をした氏名又は名称、住所及び個人番号又は法人番号並びにこれらの規定による確認をした旨（番号既告知者又は住所等変更告知者について前項の規定による確認をした場合には、当該確認をした氏名又は名称及び住所、当該確認をした旨並びに当該番号既告知者又は住所等変更告知者の個人番号又は法人番号。次項において同じ。）を、通知しなければならない。
<sup>art-338/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-2</sup>
When the head of the business office of a savings institution, etc. who has made the confirmation under the preceding paragraph or paragraph (4) of the preceding Article is not the person handling payments prescribed in Article 336, paragraph (1) of the interest and similar income or dividends and similar income to which the confirmation under those provisions relates, that head of the business office of a savings institution, etc. must, without delay, notify the person handling payments for that interest and similar income or those dividends and similar income of the name or title, address, and individual number or corporate number confirmed under the preceding paragraph or paragraph (4) of the preceding Article and the fact that the confirmation under those provisions was made (where the confirmation under the preceding paragraph was made for a person who has already notified the individual number or a person giving notice of a change of address, etc., the name or title and address so confirmed, the fact that the confirmation was made, and the individual number or corporate number of that person who has already notified the individual number or person giving notice of a change of address, etc.; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第三項**  貯蓄取扱機関等の営業所の長は、第三百三十六条第一項から第三項までの規定による告知（以下この項において「告知」という。）に係る公社債につき国債に関する法律（明治三十九年法律第三十四号）の規定による登録の取次ぎをする場合又は告知に係る公社債若しくは貸付信託、投資信託、特定受益証券発行信託若しくは特定目的信託の受益権につき社債、株式等の振替に関する法律に規定する振替口座簿への記載若しくは記録に係る振替の取次ぎ若しくは保管の委託の取次ぎをする場合には、その登録の取次ぎ又はその振替の取次ぎ若しくは保管の委託の取次ぎをする際、当該登録の取扱いをする者又は当該振替口座簿に記載若しくは記録をする者若しくは当該保管の委託を受ける者に対し、第一項又は前条第四項の規定による確認をした氏名又は名称、住所及び個人番号又は法人番号並びにこれらの規定による確認をした旨を、通知しなければならない。
<sup>art-338/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-3</sup>
When the head of the business office of a savings institution, etc. mediates registration under the provisions of the Act on Government Bonds (Act No. 34 of 1906) for public and corporate bonds related to notice under the provisions of Article 336, paragraphs (1) through (3) (hereinafter referred to as "notice" in this paragraph), or mediates, for public and corporate bonds related to the notice or beneficial interests in Loan Trusts, Investment Trusts, Specified Trusts That Issue Beneficiary Certificates, or specified-purpose trusts, a transfer relating to an entry or record in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares, or the entrustment of custody, the head must, when mediating that registration, that transfer or that entrustment of custody, notify the person who handles that registration, the person who makes an entry or record in that transfer account book, or the person entrusted with that custody, of the name or title, address, and individual number or corporate number confirmed under the provisions of paragraph (1) or paragraph (4) of the preceding Article, and the fact that the confirmation under those provisions was made.
<sup>machine translation, not official</sup>

**第四項**  貯蓄取扱機関等の営業所の長（前項に規定する登録の取扱いをする者並びに同項に規定する振替口座簿に記載又は記録をする者及び保管の委託を受ける者を含む。）は、第一項若しくは前条第四項の規定による確認をした場合又は前二項の規定による通知を受けた場合には、財務省令で定めるところにより、これらの規定による確認又は通知に係る預貯金又は合同運用信託の受入れに関する帳簿、有価証券の振替に関する帳簿、株主名簿その他の有価証券の発行に関する帳簿（これらに類する帳簿又は書類を含む。）に、これらの規定による確認をした旨又は通知を受けた事実を明らかにし、かつ、これらの帳簿又は当該通知の内容を記載した書類を保存しなければならない。
<sup>art-338/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-4</sup>
The head of the business office of a savings institution, etc. (including the person who handles the registration prescribed in the preceding paragraph, as well as the person who makes an entry or record in the transfer account book prescribed in that paragraph and the person entrusted with custody) must, as specified by Ministry of Finance Order, in the case where the head has made the confirmation under the provisions of paragraph (1) or paragraph (4) of the preceding Article or has received a notice under the provisions of the preceding two paragraphs, make clear the fact that the confirmation under those provisions was made or the notice was received in the ledgers concerning the acceptance of Deposits and Savings or Jointly Managed Trusts, ledgers concerning the transfer of Securities, shareholder registers, and other ledgers concerning the issuance of Securities (including similar ledgers or documents) that relate to the confirmation or notice under those provisions, and must preserve those ledgers or documents stating the content of that notice.
<sup>machine translation, not official</sup>

**第五項**  貯蓄取扱機関等の営業所の長は、前項に規定する預貯金若しくは合同運用信託の受入れ若しくは有価証券の振替又は有価証券の発行に関する事務、第三項に規定する登録又は振替若しくは保管の委託に関する事務その他これらに類する事務の全部を他の貯蓄取扱機関等の営業所の長に移管する場合には、前項の帳簿又は書類を、その移管先の貯蓄取扱機関等の営業所の長に移管しなければならない。
<sup>art-338/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-5</sup>
When the head of the business office of a savings institution, etc. transfers to another head of the business office of a savings institution, etc. all of the work concerning the acceptance of Deposits and Savings or Jointly Managed Trusts, the transfer of Securities, or the issuance of Securities prescribed in the preceding paragraph, the work concerning the registration, or the transfer or entrustment of custody, prescribed in paragraph (3), and other similar work, the head must transfer the ledgers or documents in the preceding paragraph to the head of the business office of a savings institution, etc. to which they are transferred.
<sup>machine translation, not official</sup>

### 第三百三十九条（無記名公社債の利子等に係る告知書等の提出等） — Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds
<sup>caption: machine translation, not official</sup>
<sup>art-339 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339</sup>

**第一項**  国内において無記名の公社債、法第二百二十四条第二項（利子、配当等の受領者の告知）の無記名株式等又は無記名の貸付信託、投資信託若しくは特定受益証券発行信託の受益証券（以下この条において「無記名公社債等」という。）に係る利子、法第二十四条第一項（配当所得）に規定する剰余金の配当又は収益の分配（以下この条において「利子等」という。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、その無記名公社債等の利子等についてその者の氏名又は名称、住所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又は既に個人番号若しくは法人番号を告知している者として財務省令で定める者にあつては、氏名又は名称及び住所）その他の財務省令で定める事項を記載した告知書を、その支払を受ける際、その支払の取扱者に提出しなければならない。
<sup>art-339/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1</sup>
A person who receives payment, in Japan, of interest, dividends of surplus prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, or distributions of proceeds (hereinafter referred to as "interest and similar income" in this Article) on bearer public and corporate bonds, bearer shares or similar interests under Article 224, paragraph (2) (Notice by Recipients of Interest, Dividends, and Similar Income) of the Act, or bearer beneficiary certificates of Loan Trusts, Investment Trusts, or Specified Trusts That Issue Beneficiary Certificates (hereinafter referred to as "bearer public and corporate bonds, etc." in this Article) (excluding public corporations, etc.; the same applies hereinafter in this Article) must, upon receiving payment, submit to the person who handles that payment a paper-based notice stating, for the interest and similar income from bearer public and corporate bonds, etc., the person's name or title, address, and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person specified by Ministry of Finance Order as a person who has already notified the individual number or corporate number, the name or title and address), and other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第二項**  無記名公社債等の利子等につき支払を受ける者が、法第二百二十八条第一項（名義人受領の配当所得等の調書）に規定する者を通じてその支払を受ける場合には、同項に規定する者をその支払の取扱者とみなして、前項の規定を適用する。
<sup>art-339/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-2</sup>
Where a person who receives payment of interest and similar income from bearer public and corporate bonds, etc. receives that payment through a person prescribed in Article 228, paragraph (1) (Report on Dividend Income Received by the Person of Record) of the Act, the provisions of the preceding paragraph apply by deeming the person prescribed in Article 228, paragraph (1) of the Act to be the person who handles that payment.
<sup>machine translation, not official</sup>

**第三項**  無記名公社債等の利子等につき支払を受ける者が、金融機関の営業所等（財務省令で定める金融機関の営業所等が行う保管の委託の取次ぎにより当該利子等を生ずべき無記名公社債等の保管の委託を受けたものを除く。）において当該利子等を生ずべき無記名公社債等の保管の委託に係る契約（当該財務省令で定める金融機関の営業所等が行う保管の委託の取次ぎにより当該利子等を生ずべき無記名公社債等の保管の委託をする場合には、当該保管の委託の取次ぎに係る契約（以下この条において「保管委託取次契約」という。））を締結する際、第一項に規定する告知書に当該契約（当該契約が保管委託取次契約である場合には、当該保管委託取次契約に係る保管の委託の契約。以下この項において同じ。）に基づき保管の委託をする無記名公社債等の種類その他の財務省令で定める事項を記載し、これを当該金融機関の営業所等の長に提出したときは、当該契約に基づき保管の委託をしている無記名公社債等の利子等（当該保管の委託をした日から引き続き保管の委託をしている期間内に支払を受ける利子等で、当該金融機関の営業所等の長がその支払の取扱いをするものに限る。）については、その支払を受ける都度、その支払を受ける際に第一項に規定する告知書の提出があつたものとみなす。
<sup>art-339/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3</sup>
Where a person who receives payment of interest and similar income from bearer public and corporate bonds, etc., upon concluding, at the business office or similar place of a financial institution (excluding one that has been entrusted with custody of the bearer public and corporate bonds, etc. that give rise to that interest and similar income through the mediation of custody conducted by the business office or similar place of a financial institution specified by Ministry of Finance Order), a contract relating to the custody of the bearer public and corporate bonds, etc. that give rise to that interest and similar income (where the custody of the bearer public and corporate bonds, etc. that give rise to that interest and similar income is made through the mediation of custody conducted by that business office or similar place of a financial institution specified by Ministry of Finance Order, the contract relating to that mediation of custody (hereinafter referred to as a "custody intermediation contract" in this Article)), enters in the paper-based notice prescribed in paragraph (1) the type of the bearer public and corporate bonds, etc. placed in custody under that contract (where that contract is a custody intermediation contract, the contract for custody relating to that custody intermediation contract; the same applies hereinafter in this paragraph) and other matters specified by Ministry of Finance Order, and submits it to the head of that business office or similar place of a financial institution, then, for the interest and similar income from the bearer public and corporate bonds, etc. placed in custody under that contract (limited to interest and similar income received within the period during which they have continuously been placed in custody from the day of that custody, of which the head of that business office or similar place of a financial institution handles the payment), the paper-based notice prescribed in paragraph (1) is deemed to have been submitted, each time the payment is received, at the time of receiving that payment.
<sup>machine translation, not official</sup>

**第四項**  前項の規定による告知書の提出をした者が、当該告知書を提出した後、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に同項の保管の委託をしている無記名公社債等の利子等の支払を受ける日までに、当該保管の委託をしている金融機関の営業所等の長（当該保管の委託が保管委託取次契約に係る保管の委託の契約に基づくものである場合には、当該保管委託取次契約に基づき当該無記名公社債等の保管の委託の取次ぎをした同項に規定する財務省令で定める金融機関の営業所等の長。第六項において同じ。）に当該各号に掲げる場合の区分に応じ当該各号に定める事項を記載した書類の提出をしなければならない。この場合において、当該書類を提出しなかつたときは、その該当することとなつた日以後に支払を受ける当該無記名公社債等の利子等については、前項の規定は、適用しない。
<sup>art-339/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4</sup>
When a person who has submitted a paper-based notice under the provisions of the preceding paragraph comes to fall under a case listed in the following items after submitting that paper-based notice, that person must, by the date on which the person first receives payment of interest and similar income from bearer public and corporate bonds, etc. under custody as referred to in that paragraph on or after the day on which the person came to fall under that case, submit to the head of the business office or similar place of the financial institution that holds them in custody (where that custody is based on a contract for custody relating to a custody intermediation contract, the head of the business office or similar place of the financial institution specified by Ministry of Finance Order prescribed in that paragraph that mediated the custody of those bearer public and corporate bonds, etc. under that custody intermediation contract; the same applies in paragraph (6)) a document stating the matters specified in each item according to the category of cases listed in that item. In this case, if the person has not submitted that document, the provisions of the preceding paragraph do not apply to interest and similar income from bearer public and corporate bonds, etc. received on or after the day on which the person came to fall under that case.
<sup>machine translation, not official</sup>

  **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
  <sup>art-339/par-4/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4/item-1</sup>
  where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
  <sup>machine translation, not official</sup>

  **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
  <sup>art-339/par-4/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4/item-2</sup>
  where the person has changed the person's individual number: the person's name, address and individual number after the change;
  <sup>machine translation, not official</sup>

  **三**  行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
  <sup>art-339/par-4/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4/item-3</sup>
  where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
  <sup>machine translation, not official</sup>

**第五項**  前項の規定は、同項の規定により同項の書類を提出した者が当該書類を提出した後、再び氏名若しくは名称、住所又は個人番号の変更をしたときについて準用する。
<sup>art-339/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-5</sup>
The provisions of the preceding paragraph apply mutatis mutandis where a person who has submitted the document prescribed in that paragraph pursuant to the provisions of that paragraph again changes the person's name or title, address, or individual number after submitting that document.
<sup>machine translation, not official</sup>

**第六項**  第三項の無記名公社債等の保管の委託を受けた金融機関の営業所等の長は、当該無記名公社債等の保管に関する帳簿（当該保管が保管委託取次契約に係る保管の委託の契約に基づくものである場合には、当該保管委託取次契約に基づく当該無記名公社債等の保管の委託の取次ぎに関する帳簿）を備え、各人別に、当該保管に係る無記名公社債等の種類、前項の書類に記載された事項その他の財務省令で定める事項を記載しなければならない。
<sup>art-339/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-6</sup>
The head of the business office or similar place of the financial institution that has been entrusted with custody of the bearer public and corporate bonds, etc. in paragraph (3) must keep a ledger relating to the custody of those bearer public and corporate bonds, etc. (where that custody is based on a contract for custody relating to a custody intermediation contract, a ledger relating to the mediation of custody of those bearer public and corporate bonds, etc. under that custody intermediation contract), and enter in it, for each person, the type of the bearer public and corporate bonds, etc. under that custody, the matters stated in the document in the preceding paragraph, and other matters specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

**第七項**  無記名公社債等の利子等が法第十条第一項（障害者等の少額預金の利子所得等の非課税）、第十一条第二項（公益信託等に係る非課税）、第百七十六条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）、第百七十七条（完全子法人株式等に係る配当等の課税の特例）若しく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）の規定又は租税特別措置法第四条第一項（障害者等の少額公債の利子の非課税）、第四条の二第一項（勤労者財産形成住宅貯蓄の利子所得等の非課税）、第四条の三第一項（勤労者財産形成年金貯蓄の利子所得等の非課税）、第四条の五第一項（特定寄附信託の利子所得の非課税）、第八条第一項から第三項まで（金融機関等の受ける利子所得等に対する源泉徴収の不適用）、第九条の四（特定の投資法人等の運用財産等に係る利子等の課税の特例）、第九条の四の二第一項（上場証券投資信託等の償還金等に係る課税の特例）若しくは第九条の五第一項（公募株式等証券投資信託の受益権を買い取つた金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例）の規定の適用を受けるものである場合には、当該無記名公社債等の利子等については、第一項の規定による告知書の提出は、要しない。
<sup>art-339/par-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-7</sup>
Where interest and similar income from bearer public and corporate bonds, etc. is subject to the provisions of Article 10, paragraph (1) (Nontaxability of Interest Income from Small Amounts of Deposits Held by Persons with Disabilities and Other Eligible Persons), Article 11, paragraph (2) (Nontaxation Related to Public Interest Trusts, etc.), Article 176, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property), Article 177 (Special Provisions on Taxation of Dividends and Similar Income Related to Shares, etc. of Wholly Owned Subsidiaries), or Article 180-2, paragraph (1) or (2) (Special Provisions on Taxation of Interest and Similar Income from Trust Property) of the Act, or to the provisions of Article 4, paragraph (1) (Tax Exemption on Interest on Small Public Bonds of Persons with a Disability or Other Eligible Persons), Article 4-2, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Housing Savings), Article 4-3, paragraph (1) (Tax Exemption on Interest Income, etc. on Wage Earners' Asset-Building Pension Savings), Article 4-5, paragraph (1) (Tax Exemption on Interest Income of Specified Donation Trusts), Article 8, paragraphs (1) through (3) (Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions), Article 9-4 (Special Provisions on Taxation on Interest and Similar Income Pertaining to Managed Assets, etc. of Certain Investment Corporations, etc.), Article 9-4-2, paragraph (1) (Special Provisions on Taxation on Redemption Money or a Similar Asset of Listed Securities Investment Trusts, etc.), or Article 9-5, paragraph (1) (Special Provisions on Withholding on Distributions of Proceeds Received by a Financial Instruments Business Operator or Similar Institution That Has Purchased Beneficial Interests in Publicly Offered Stock, etc. Securities Investment Trusts) of the Act on Special Measures Concerning Taxation, the submission of a paper-based notice under the provisions of paragraph (1) is not required for the interest and similar income from those bearer public and corporate bonds, etc.
<sup>machine translation, not official</sup>

**第八項**  無記名の特定株式投資信託又は特定不動産投資信託の受益証券に係る利子等につき支払を受ける者が、財務省令で定めるところにより、当該利子等につき支払を受けるべき者としてその者の氏名又は名称、住所及び個人番号又は法人番号をその利子等の第三百三十六条第一項（預貯金、株式等に係る利子、配当等の受領者の告知）に規定する支払事務取扱者に登録をしている場合には、当該登録がされた無記名の特定株式投資信託又は特定不動産投資信託の受益証券に係る利子等は、無記名の投資信託の受益証券に係る収益の分配でないものとして、前三条の規定を適用する。
<sup>art-339/par-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-8</sup>
Where a person who receives payment of interest and similar income from bearer beneficiary certificates of specified stock Investment Trusts or specified real estate Investment Trusts has registered, as specified by Ministry of Finance Order, the person's name or title, address, and individual number or corporate number with the person handling payments prescribed in Article 336, paragraph (1) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) of that interest and similar income, as a person who is to receive payment of that interest and similar income, the preceding three Articles apply by deeming the interest and similar income from the bearer beneficiary certificates of specified stock Investment Trusts or specified real estate Investment Trusts so registered not to be distributions of proceeds from bearer beneficiary certificates of Investment Trusts.
<sup>machine translation, not official</sup>

**第九項**  第三百三十七条（告知に係る住民票の写しその他の書類の提示等）の規定は第一項に規定する支払を受ける者が同項に規定する告知書の提出若しくは第三項の規定による告知書の提出又は第四項（第五項において準用する場合を含む。）に規定する書類の提出をする場合について、前条の規定は無記名公社債等の利子等の支払の取扱者（第二項の規定により支払の取扱者とみなされる者を含む。）がこれらの告知書又は書類を受理した場合について、それぞれ準用する。この場合において、第三百三十七条第一項中「前条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項（無記名公社債の利子等に係る告知書等の提出等）に規定する利子等」と、「から同条第三項までの規定による告知をする際、当該告知をする貯蓄取扱機関等の営業所の長」とあるのは「に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項（同条第五項において準用する場合を含む。以下この条において同じ。）に規定する書類の提出をする際、これらの告知書又は書類の提出をする支払の取扱者（第三百三十九条第二項の規定により支払の取扱者とみなされる者を含む。以下この条及び次条において「貯蓄取扱機関等の営業所の長」という。）」と、同条第三項中「前条第二項各号の告知」とあるのは「第三百三十九条第三項の規定による告知書の提出」と、「同条第三項第一号」とあるのは「同条第四項第一号」と、「告知をする」とあるのは「書類の提出をする」と、同条第四項中「前条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項に規定する利子等」と、「前条第一項から第三項までの規定による告知」とあるのは「第三百三十九条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出」と、「当該告知があつた」とあるのは「これらの告知書又は書類に記載された」と、同条第五項中「前条第一項に規定する利子等又は配当等」とあるのは「第三百三十九条第一項に規定する利子等」と、「から同条第三項までの規定による告知」とあるのは「に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項に規定する書類の提出」と、「当該告知をする」とあるのは「これらの告知書又は書類に記載された」と、前条第一項中「第三百三十六条第一項から第三項まで（預貯金、株式等に係る利子、配当等の受領者の告知）の規定による告知」とあるのは「次条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出又は同条第四項（同条第五項において準用する場合を含む。以下この条において同じ。）に規定する書類の提出」と、「前条第四項」とあるのは「次条第九項において準用する前条第四項」と、「当該告知があつた」とあるのは「これらの告知書又は書類に記載された」と、「番号既告知者」とあるのは「次条第一項に規定する財務省令で定める者（次項において「番号既告知者」という。）」と、「第三百三十六条第三項の規定による告知をした個人（当該告知の際」とあるのは「同条第四項に規定する書類の提出をした個人（当該書類の提出をする際」と、「、当該告知の際」とあるのは「、これらの告知書又は書類の提出の際」と、「当該告知をした者」とあるのは「これらの告知書又は書類の提出をした者」と、「同条第五項」とあるのは「次条第九項において準用する前条第五項」と、同条第二項中「利子等又は配当等」とあるのは「利子等」と、同条第三項中「第三百三十六条第一項から第三項までの規定による告知（以下この項において「告知」という。）に係る公社債」とあるのは「次条第三項の保管の委託を受けた無記名公社債等」と、「告知に係る公社債若しくは貸付信託、投資信託、特定受益証券発行信託若しくは特定目的信託の受益権につき社債、株式等の振替に関する法律に規定する振替口座簿への記載若しくは記録に係る振替の取次ぎ若しくは」とあるのは「同項の保管の委託の取次ぎに係る無記名公社債等につき」と、「その振替の取次ぎ若しくは保管」とあるのは「その保管」と、「当該振替口座簿に記載若しくは記録をする者若しくは当該保管」とあるのは「当該保管」と、同条第四項中「並びに同項に規定する振替口座簿に記載又は記録をする者及び保管」とあるのは「及び同項に規定する保管」と、「有価証券の振替に関する帳簿、株主名簿」とあるのは「株主名簿」と、「又は当該通知の内容を記載した書類」とあるのは「及び次条第一項に規定する告知書の提出若しくは同条第三項の規定による告知書の提出若しくは同条第四項に規定する書類又は当該通知の内容を記載した書類」と、同条第五項中「若しくは有価証券の振替又は有価証券」とあるのは「又は有価証券」と、「又は振替若しくは保管」とあるのは「又は保管」と読み替えるものとする。
<sup>art-339/par-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-9</sup>
The provisions of Article 337 (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) apply mutatis mutandis to the case where a person who receives payment prescribed in paragraph (1) submits the paper-based notice prescribed in that paragraph, submits a paper-based notice under the provisions of paragraph (3), or submits the document prescribed in paragraph (4) (including as applied mutatis mutandis pursuant to paragraph (5)), and the provisions of the preceding Article apply mutatis mutandis to the case where a person who handles payment of interest and similar income from bearer public and corporate bonds, etc. (including a person deemed to be a person who handles payment pursuant to the provisions of paragraph (2)) has accepted those paper-based notices or documents. In this case, the phrase "the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article" in Article 337, paragraph (1) is deemed to be replaced with "the interest and similar income prescribed in Article 339, paragraph (1) (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds)", and the phrase "giving notice under the provisions of paragraphs (1) through (3) of that Article to the head of the business office of a savings institution, etc. to whom that notice is given" with "submitting the paper-based notice prescribed in Article 339, paragraph (1), a paper-based notice under the provisions of paragraph (3) of that Article, or the document prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article; the same applies hereinafter in this Article) to the person who handles payment to whom those paper-based notices or documents are submitted (including a person deemed to be a person who handles payment pursuant to the provisions of Article 339, paragraph (2); hereinafter referred to as the “head of the business office of a savings institution, etc.” in this Article and the following Article)"; the phrase "the notice under the items of paragraph (2) of the preceding Article" in paragraph (3) of that Article with "the submission of a paper-based notice under the provisions of Article 339, paragraph (3)", the phrase "paragraph (3), item (i) of that Article" with "paragraph (4), item (i) of that Article", and the phrase "gives the notice" with "submits the document"; the phrase "the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article" in paragraph (4) of that Article with "the interest and similar income prescribed in Article 339, paragraph (1)", the phrase "gives notice under the provisions of paragraphs (1) through (3) of the preceding Article" with "submits the paper-based notice prescribed in Article 339, paragraph (1), a paper-based notice under the provisions of paragraph (3) of that Article, or the document prescribed in paragraph (4) of that Article", and the phrase "for which that notice was given" with "stated in those paper-based notices or documents"; the phrase "the interest and similar income or dividends and similar income prescribed in paragraph (1) of the preceding Article" in paragraph (5) of that Article with "the interest and similar income prescribed in Article 339, paragraph (1)", the phrase "gives notice under the provisions of paragraphs (1) through (3) of that Article" with "submits the paper-based notice prescribed in Article 339, paragraph (1), a paper-based notice under the provisions of paragraph (3) of that Article, or the document prescribed in paragraph (4) of that Article", and the phrase "given in that notice" with "stated in those paper-based notices or documents"; the phrase "notice under the provisions of Article 336, paragraphs (1) through (3) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.)" in paragraph (1) of the preceding Article with "the submission of the paper-based notice prescribed in Article 339, paragraph (1), the submission of a paper-based notice under the provisions of paragraph (3) of that Article, or the submission of the document prescribed in paragraph (4) of that Article (including as applied mutatis mutandis pursuant to paragraph (5) of that Article; the same applies hereinafter in this Article)", the phrase "paragraph (4) of the preceding Article" with "paragraph (4) of the preceding Article as applied mutatis mutandis pursuant to Article 339, paragraph (9)", the phrase "for which the notice was given" with "stated in those paper-based notices or documents", the phrase "person who has already notified the individual number" with "person specified by Ministry of Finance Order prescribed in Article 339, paragraph (1) (referred to as a “person who has already notified the individual number” in the following paragraph)", the phrase "an individual who gave notice under the provisions of Article 336, paragraph (3) (limited to an individual who, at the time of that notice" with "an individual who submitted the document prescribed in Article 339, paragraph (4) (limited to an individual who, at the time of submitting that document", the phrase "at the time of that notice" with "at the time of the submission of those paper-based notices or documents", the phrase "the person who gave the notice" with "the person who submitted those paper-based notices or documents", and the phrase "paragraph (5) of the preceding Article" with "paragraph (5) of the preceding Article as applied mutatis mutandis pursuant to Article 339, paragraph (9)"; the phrase "interest and similar income or dividends and similar income" in paragraph (2) of that Article with "interest and similar income"; the phrase "public and corporate bonds related to notice under the provisions of Article 336, paragraphs (1) through (3) (hereinafter referred to as “notice” in this paragraph)" in paragraph (3) of that Article with "bearer public and corporate bonds, etc. entrusted for custody under Article 339, paragraph (3)", the phrase "public and corporate bonds related to the notice or beneficial interests in Loan Trusts, Investment Trusts, Specified Trusts That Issue Beneficiary Certificates, or specified-purpose trusts, a transfer relating to an entry or record in a transfer account book prescribed in the Act on Book-Entry Transfer of Corporate Bonds and Shares, or" with "bearer public and corporate bonds, etc. relating to the mediation of custody referred to in that paragraph,", the phrase "that transfer or that entrustment of custody" with "that entrustment of custody", and the phrase "the person who makes an entry or record in that transfer account book, or the person entrusted with that custody" with "the person entrusted with that custody"; the phrase "as well as the person who makes an entry or record in the transfer account book prescribed in that paragraph and the person entrusted with custody" in paragraph (4) of that Article with "and the person entrusted with the custody prescribed in that paragraph", the phrase "ledgers concerning the transfer of Securities, shareholder registers" with "shareholder registers", and the phrase "or documents stating the content of that notice" with "and the paper-based notices submitted under Article 339, paragraph (1) or (3) or the documents prescribed in paragraph (4) of that Article, or documents stating the content of that notice"; and the phrase "the acceptance of Deposits and Savings or Jointly Managed Trusts, the transfer of Securities, or the issuance of Securities" in paragraph (5) of that Article with "the acceptance of Deposits and Savings or Jointly Managed Trusts, or the issuance of Securities", and the phrase "or the transfer or entrustment of custody" with "or the entrustment of custody".
<sup>machine translation, not official</sup>

**第十項**  第一項の告知書の様式は、財務省令で定める。
<sup>art-339/par-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-10</sup>
The form of the paper-based notice in paragraph (1) is specified by Ministry of Finance Order.
<sup>machine translation, not official</sup>

### 第三百四十条（譲渡等に関する告知書を提出すべき譲渡性預金） — Negotiable Deposits for Which a Paper-Based Notice on Transfer, etc. Is to Be Submitted
<sup>caption: machine translation, not official</sup>
<sup>art-340 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-340</sup>

**第一項**  法第二百二十四条の二（譲渡性預金の譲渡等に関する告知）に規定する譲渡禁止の特約のない預貯金で政令で定めるものは、準備預金制度に関する法律施行令（昭和三十二年政令第百三十五号）第四条第二号（指定勘定の区別）に規定する譲渡性預金であつて民法第三編第一章第七節第一款（指図証券）に規定する指図証券、同節第二款（記名式所持人払証券）に規定する記名式所持人払証券、同節第三款（その他の記名証券）に規定するその他の記名証券及び同節第四款（無記名証券）に規定する無記名証券に係る債権並びに電子記録債権法第二条第一項（定義）に規定する電子記録債権以外のものとする。
<sup>art-340/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-340/par-1</sup>
The Deposits and Savings with no special agreement prohibiting transfer, as prescribed in Article 224-2 (Notice of the Transfer of Negotiable Deposits) of the Act, that are specified by Cabinet Order are to be negotiable deposits prescribed in Article 4, item (ii) (Distinction of Designated Accounts) of the Order for Enforcement of the Act on the Reserve Deposit Requirement System (Cabinet Order No. 135 of 1957), other than claims relating to an order security prescribed in Part III, Chapter I, Section 7, Subsection 1 (Order Securities) of the Civil Code, a registered security payable to the holder prescribed in Subsection 2 (Registered Securities Payable to the Holder) of that Section, other registered securities prescribed in Subsection 3 (Other Registered Securities) of that Section, and a bearer security prescribed in Subsection 4 (Bearer Securities) of that Section, and other than electronically recorded monetary claims prescribed in Article 2, paragraph (1) (Definitions) of the Electronically Recorded Monetary Claims Act.
<sup>machine translation, not official</sup>

### 第三百四十一条（株式等の譲渡の対価に係る告知義務のない公共法人等の範囲） — Scope of Public Corporations, etc. Not Subject to the Notice Obligation Regarding Consideration for the Transfer of Shares or Similar Interests
<sup>caption: machine translation, not official</sup>
<sup>art-341 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-341</sup>

**第一項**  法第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、公共法人等とする。
<sup>art-341/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-341/par-1</sup>
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act prescribed in Article 224-3, paragraph (1) (Notice by Recipients of Consideration for Transferring Shares) of the Act and other persons specified by Cabinet Order are to be public corporations, etc.
<sup>machine translation, not official</sup>

### 第三百四十一条の二（一株又は一口に満たない端数に係る規定） — Provisions on Fractions of Less Than One Share or One Unit
<sup>caption: machine translation, not official</sup>
<sup>art-341-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-341-2</sup>

**第一項**  法第二百二十四条の三第一項第三号（株式等の譲渡の対価の受領者の告知）に規定する株式等の競売に係る同号に規定する政令で定める規定は、投資信託及び投資法人に関する法律第八十八条第一項及び第百四十九条の十七第一項（一に満たない端数の処理）の規定並びに会社法第二百三十四条第六項（一に満たない端数の処理）において準用する同条第一項の規定とし、同号に規定する競売以外の方法による売却に係る同号に規定する政令で定める規定は、投資信託及び投資法人に関する法律第八十八条第一項及び第百四十九条の十七第一項の規定並びに会社法第二百三十四条第六項において準用する同条第二項の規定とする。
<sup>art-341-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-341-2/par-1</sup>
The provisions specified by Cabinet Order prescribed in Article 224-3, paragraph (1), item (iii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act that relate to the auction of shares, etc. prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) (Treatment of Fractions Less Than One) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (1) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) (Treatment of Fractional Shares) of that Article, and the provisions specified by Cabinet Order prescribed in that item that relate to a sale by a method other than an auction prescribed in that item are to be the provisions of Article 88, paragraph (1) and Article 149-17, paragraph (1) of the Act on Investment Trusts and Investment Corporations and the provisions of Article 234, paragraph (2) of the Companies Act as applied mutatis mutandis pursuant to paragraph (6) of that Article.
<sup>machine translation, not official</sup>

### 第三百四十二条（株式等の譲渡の対価の受領者の告知） — Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-342 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342</sup>

**第一項**  国内において法第二百二十四条の三第二項（株式等の譲渡の対価の受領者の告知）に規定する株式等（以下第三百四十四条（株式等の譲渡の対価の支払者の確認等）までにおいて「株式等」という。）の譲渡の対価（法第二百二十四条の三第一項に規定する対価をいう。以下第三百四十四条までにおいて同じ。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、当該株式等の譲渡の対価につきその支払を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の三第一項に規定する財務省令で定める場所。以下第三百四十四条までにおいて同じ。）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又は第四項の規定に該当する者（第三百四十四条第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その株式等の譲渡の対価の法第二百二十四条の三第一項に規定する支払者に告知しなければならない。
<sup>art-342/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-1</sup>
A person who receives payment in Japan of the consideration for the transfer of shares, etc. prescribed in Article 224-3, paragraph (2) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act (hereinafter referred to as "shares, etc." in the provisions up to Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.)) (meaning the consideration prescribed in Article 224-3, paragraph (1) of the Act; the same applies hereinafter in the provisions up to Article 344) (excluding a public corporation, etc.; the same applies hereinafter in this Article) must, by the time of receiving payment of the consideration for the transfer of those shares, etc., on each occasion, notify the payer prescribed in Article 224-3, paragraph (1) of the Act of the consideration for the transfer of those shares, etc. of the person's name or title, domicile (for a person who has no domicile in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-3, paragraph (1) of the Act; the same applies hereinafter in the provisions up to Article 344) and individual number or corporate number (for a person who has neither an individual number nor a corporate number or a person who falls under paragraph (4) (referred to as a "person who has already notified the individual number" in Article 344, paragraph (1)), the name or title and domicile; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  株式等の譲渡の対価の支払を受ける者が次の各号に掲げる場合のいずれかに該当するときは、その者は、その支払を受ける当該各号に定める株式等の譲渡の対価につき前項の規定による告知をしたものとみなす。
<sup>art-342/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2</sup>
Where a person who receives payment of the consideration for the transfer of shares, etc. falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph with regard to the consideration for the transfer of the shares, etc. specified in the relevant item for which the person receives payment.
<sup>machine translation, not official</sup>

  **一**  株式等の譲渡の対価の支払を受ける者が、当該株式等を払込みにより取得した場合又は当該株式等を購入若しくは相続その他の方法により取得した場合において、当該払込みにより取得をする際又は当該株式等の名義の変更若しくは書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の三第一項第二号に掲げる者（次号、第三号及び次項において「金融商品取引業者等」という。）又は同条第一項第四号に掲げる電子決済手段等取引業者（次号及び次項において「電子決済手段等取引業者」という。）の営業所（営業所又は事務所をいう。以下この条及び第三百四十八条（信託受益権の譲渡の対価の受領者の告知）において同じ。）の長に告知しているとき　当該株式等の譲渡の対価
  <sup>art-342/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-1</sup>
  where the person who receives payment of the consideration for the transfer of shares, etc. has, in the case where the person acquired those shares, etc. by making a payment or acquired them by purchase, inheritance or any other method, at the time of acquiring them by making a payment or at the time of requesting a change or rewriting of the name of those shares, etc., notified the head of the business office (meaning a business office or office; the same applies hereinafter in this Article and Article 348 (Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust)) of the person prescribed in Article 224-3, paragraph (1), item (ii) of the Act that pays that consideration (referred to as a "financial instruments business operator or similar institution" in the following item, item (iii) and the following paragraph) or of the electronic payment instruments service provider prescribed in Article 224-3, paragraph (1), item (iv) of the Act (referred to as an "electronic payment instruments service provider" in the following item and the following paragraph) of the person's name or title, domicile and individual number or corporate number: the consideration for the transfer of those shares, etc.;
  <sup>machine translation, not official</sup>

  **二**  株式等の譲渡の対価の支払を受ける者が、当該対価の支払をする金融商品取引業者等又は電子決済手段等取引業者の営業所において株式等の保管の委託（当該対価の支払をする者が電子決済手段等取引業者である場合には、株式等の管理）に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等又は電子決済手段等取引業者の営業所の長に告知しているとき　その譲渡の時まで当該契約に基づき保管の委託又は管理をしていた株式等の当該対価
  <sup>art-342/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-2</sup>
  where the person who receives payment of the consideration for the transfer of shares, etc. has, at the time of concluding a contract relating to the custody of shares, etc. (where the person that pays that consideration is an electronic payment instruments service provider, the management of shares, etc.) at the business office of the financial instruments business operator or similar institution or electronic payment instruments service provider that pays that consideration, notified the head of the business office of that financial instruments business operator or similar institution or electronic payment instruments service provider of the person's name or title, domicile and individual number or corporate number: that consideration for the shares, etc. that had been placed in custody or managed under that contract until the time of the transfer;
  <sup>machine translation, not official</sup>

  **三**  株式等の譲渡の対価の支払を受ける者が、当該対価の支払をする金融商品取引業者等の営業所において金融商品取引業者等が社債、株式等の振替に関する法律の規定により備え付ける振替口座簿又は金融商品取引業者等の営業所を通じて当該金融商品取引業者等以外の振替機関等（同法第二条第五項（定義）に規定する振替機関等をいう。）が同法の規定により備え付ける振替口座簿に係る口座の開設を受ける際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の営業所の長に告知しているとき　その譲渡の時まで当該口座に係る当該振替口座簿に記載又は記録を受けていた株式等の当該対価
  <sup>art-342/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-3</sup>
  where the person who receives payment of the consideration for the transfer of shares, etc. has, at the time of being granted the opening of an account relating to the transfer account book that a financial instruments business operator or similar institution keeps pursuant to the provisions of the Act on Book-Entry Transfer of Corporate Bonds and Shares at the business office of the financial instruments business operator or similar institution that pays that consideration, or to the transfer account book that a book-entry transfer institution, etc. (meaning a book-entry transfer institution, etc. prescribed in Article 2, paragraph (5) (Definitions) of that Act) other than that financial instruments business operator or similar institution keeps pursuant to the provisions of that Act through the business office of the financial instruments business operator or similar institution, notified the head of the business office of that financial instruments business operator or similar institution of the person's name or title, domicile and individual number or corporate number: that consideration for the shares, etc. that had been entered or recorded in that transfer account book relating to that account until the time of the transfer;
  <sup>machine translation, not official</sup>

  **四**  株式等の譲渡の対価の支払を受ける者が、金融商品取引法第百五十六条の二十四第一項（免許及び免許の申請）に規定する信用取引又は発行日取引（有価証券が発行される前にその有価証券の売買を行う取引であつて財務省令で定める取引をいう。）（以下この号において「信用取引等」という。）により当該株式等の譲渡を行う場合において、当該株式等の譲渡の際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の三第一項第二号に掲げる金融商品取引業者の営業所の長に告知しているとき　当該告知をした後に当該営業所において支払を受ける信用取引等に係る株式等の譲渡の対価
  <sup>art-342/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-4</sup>
  where the person who receives payment of the consideration for the transfer of shares, etc. transfers those shares, etc. by a margin transaction prescribed in Article 156-24, paragraph (1) (Licenses and License Applications) of the Financial Instruments and Exchange Act or a when-issued transaction (meaning a transaction specified by Ministry of Finance Order in which Securities are bought and sold before those Securities are issued) (hereinafter in this item referred to as "margin transactions, etc."), and has, at the time of that transfer, notified the head of the business office of the financial instruments business operator prescribed in Article 224-3, paragraph (1), item (ii) of the Act that pays that consideration of the person's name or title, domicile and individual number or corporate number: the consideration for the transfer of shares, etc. relating to margin transactions, etc. for which the person receives payment at that business office after giving that notice.
  <sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項各号に定める株式等の譲渡の対価の支払を受ける者が同項各号の告知をした後、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該株式等の譲渡に係る対価の支払を受けるべき時までに、当該各号に掲げる場合の区分に応じ当該各号に定める事項を当該対価の支払をする金融商品取引業者等又は電子決済手段等取引業者の営業所の長に告知しなければならない。当該告知をした後、再び第一号又は第二号に掲げる場合に該当することとなつた場合についても、同様とする。
<sup>art-342/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3</sup>
In the case referred to in the preceding paragraph, where a person who receives payment of the consideration for the transfer of shares, etc. specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the time of first receiving payment of the consideration for the transfer of those shares, etc. on or after the day on which the person came to fall under that case, notify the head of the business office of the financial instruments business operator or similar institution or electronic payment instruments service provider that pays that consideration of the matters specified in the relevant item in accordance with the categories of cases listed in the items. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
<sup>machine translation, not official</sup>

  **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
  <sup>art-342/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3/item-1</sup>
  where the person has changed the person's name or title or domicile: the person's name or title, domicile and corporate number after the change (if the person is an individual, the person's name and domicile after the change);
  <sup>machine translation, not official</sup>

  **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
  <sup>art-342/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3/item-2</sup>
  where the person has changed the person's individual number: the person's name, domicile and individual number after the change;
  <sup>machine translation, not official</sup>

  **三**  行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
  <sup>art-342/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3/item-3</sup>
  where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, domicile and individual number or corporate number after receiving that notification.
  <sup>machine translation, not official</sup>

**第四項**  法第二百二十四条の三第一項に規定する政令で定める者は、株式等の譲渡の対価の同項に規定する支払者が、財務省令で定めるところにより、当該株式等の譲渡の対価の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
<sup>art-342/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4</sup>
The persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act are to be persons who receive payment in the case where the payer prescribed in that paragraph of the consideration for the transfer of shares, etc. has, as provided by Ministry of Finance Order, books stating the name or title, domicile, individual number or corporate number and other matters of the person who receives payment of that consideration for the transfer of shares, etc. (limited to books created by having been presented with any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article) (excluding a person whose name or title, domicile, or individual number or corporate number differs from that person's name or title, domicile, or individual number or corporate number stated in those books).
<sup>machine translation, not official</sup>

**第五項**  法第二百二十四条の三第一項に規定する同項各号に掲げる者に準ずる者として政令で定めるものは、法第二百二十八条第二項（名義人受領の株式等の譲渡の対価の調書）に規定する株式等の譲渡の対価の同項に規定する支払を受ける者に該当する者とする。
<sup>art-342/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-5</sup>
The persons specified by Cabinet Order as equivalent to the persons listed in the items of Article 224-3, paragraph (1) of the Act that are prescribed in that paragraph are to be persons who fall under persons who receive the payment prescribed in Article 228, paragraph (2) (Report on Consideration for the Transfer of Shares, etc. Received by the Person of Record) of the Act of the consideration for the transfer of shares, etc. prescribed in that paragraph.
<sup>machine translation, not official</sup>

### 第三百四十三条（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等） — Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-343 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343</sup>

**第一項**  株式等の譲渡の対価につき支払を受ける者は、前条の規定による告知をする際、当該告知をする当該対価の法第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）に規定する支払者（第四項及び第五項並びに次条において「支払者」という。）に、次項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類を提示し、又は署名用電子証明書等を送信しなければならない。
<sup>art-343/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-1</sup>
A person who receives payment of the consideration for the transfer of shares, etc. must, when giving notice pursuant to the provisions of the preceding Article, present to the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act of that consideration to whom the notice is given (referred to as the "payer" in paragraphs (4) and (5) and the following Article) the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit an electronic certificate for signature or similar record.
<sup>machine translation, not official</sup>

**第二項**  第三百三十七条第二項の規定は、法第二百二十四条の三第一項に規定する政令で定める書類について準用する。
<sup>art-343/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2</sup>
The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act.
<sup>machine translation, not official</sup>

**第三項**  前条第二項各号の告知をした個人が、同条第三項第一号に掲げる場合に該当することとなつた場合において、同項の規定による告知をするときは、第一項の規定による書類の提示又は署名用電子証明書等の送信に代えて、住所等変更確認書類（当該個人の変更前の氏名又は住所及び変更後の氏名又は住所を証する住民票の写しその他の財務省令で定める書類をいう。次条第一項において同じ。）の提示をすることができる。この場合において、当該個人は、第一項の規定による書類の提示又は署名用電子証明書等の送信をしたものとみなす。
<sup>art-343/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-3</sup>
Where an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article and gives the notice under the provisions of that paragraph, the individual may, in lieu of presenting documents or transmitting an electronic certificate for signature or similar record under the provisions of paragraph (1), present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or any other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article). In this case, the individual is deemed to have presented the documents or transmitted the electronic certificate for signature or similar record under the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  株式等の譲渡の対価につき支払を受ける法人で法人番号保有者に該当するものが当該対価の支払者に前条の規定による告知をする際、当該対価の支払者が、当該告知があつた名称、住所及び法人番号につき、行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）の規定により公表されたその支払を受ける法人の名称、住所及び法人番号と同じであることの確認をした場合には、その支払を受ける法人は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示を要しないものとする。
<sup>art-343/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4</sup>
In the case where, when a corporation that receives payment of the consideration for the transfer of shares, etc. and that falls under a Corporation Number Holder gives the payer of that consideration the notice under the provisions of the preceding Article, the payer of that consideration has confirmed that the name, domicile and corporate number notified are the same as the name, domicile and corporate number of the corporation receiving payment that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration.
<sup>machine translation, not official</sup>

**第五項**  株式等の譲渡の対価につき支払を受ける者が当該対価の支払者に前条の規定による告知をする場合において、当該対価の支払者が、財務省令で定めるところにより、その支払を受ける者の氏名又は名称、住所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。以下この項において同じ。）その他の事項を記載した帳簿（その者から申請書（その者の第二項において準用する第三百三十七条第二項各号に定める書類のいずれかの写しを添付したもの又はその提出の際にその者の署名用電子証明書等の送信若しくは前項の規定による確認を受けているものに限る。）の提出（当該申請書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該申請書に記載すべき事項の提供を含む。）を受けて作成されたものに限る。）を備えているときは、その支払を受ける者は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示又は署名用電子証明書等の送信を要しないものとする。ただし、当該告知をする氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されているその者の氏名又は名称、住所及び個人番号又は法人番号と異なるときは、この限りでない。
<sup>art-343/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-5</sup>
In the case where a person who receives payment of the consideration for the transfer of shares, etc. gives the payer of that consideration the notice under the provisions of the preceding Article, if the payer of that consideration has, as provided by Ministry of Finance Order, books stating the name or title, domicile and individual number or corporate number of the person receiving payment (for a person who has neither an individual number nor a corporate number, the name or title and domicile; the same applies hereinafter in this paragraph) and other matters (limited to books created by having received from that person the submission of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) has been attached, or one in respect of which, at the time of its submission, the transmission of that person's electronic certificate for signature or similar record or the confirmation under the provisions of the preceding paragraph has been received) (including the provision of the matters to be stated in that written application, in lieu of its submission, by a method using an electronic data processing system or other method using information and communications technology)), the person receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration or transmit an electronic certificate for signature or similar record to the payer. However, this does not apply where the name or title, domicile and individual number or corporate number given in that notice differ from the name or title, domicile and individual number or corporate number of that person stated in those books.
<sup>machine translation, not official</sup>

### 第三百四十四条（株式等の譲渡の対価の支払者の確認等） — Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-344 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344</sup>

**第一項**  株式等の譲渡の対価の支払者は、第三百四十二条（株式等の譲渡の対価の受領者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百四十二条第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）にあつては、氏名又は名称及び住所。以下この項において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。この場合において、当該告知をした者が前条第五項に規定する帳簿に記載されている者であるときは、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかをそれぞれ確認しなければならない。
<sup>art-344/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1</sup>
Where notice has been given pursuant to the provisions of Article 342 (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.), the payer of the consideration for the transfer of shares, etc. must, except where the payer has made the confirmation under the provisions of paragraph (4) of the preceding Article, confirm whether the name or title, domicile and individual number or corporate number notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 342, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice), the name or title and domicile; the same applies hereinafter in this paragraph) are the same as the name or title, domicile and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc. or the electronic certificate for signature or similar record, that were presented or transmitted to the payer at the time of that notice. In this case, where the person who has given that notice is a person stated in the books prescribed in paragraph (5) of the preceding Article, the payer must confirm respectively whether the name or title, domicile and individual number or corporate number notified are the same as the name or title, domicile and individual number or corporate number stated in those books.
<sup>machine translation, not official</sup>

**第二項**  株式等の譲渡の対価の支払者は、前項又は前条第四項の規定による確認をした場合には、財務省令で定めるところにより、これらの規定による確認に関する帳簿（これに類する帳簿又は書類を含む。）に、これらの規定による確認をした旨を明らかにし、かつ、これらの帳簿を保存しなければならない。
<sup>art-344/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-2</sup>
The payer of the consideration for the transfer of shares, etc. must, where the payer has made the confirmation under the provisions of the preceding paragraph or paragraph (4) of the preceding Article, as provided by Ministry of Finance Order, make clear in the books relating to the confirmation under those provisions (including books or documents similar thereto) that the confirmation under those provisions has been made, and preserve those books.
<sup>machine translation, not official</sup>

### 第三百四十四条の二（株式等の範囲から除かれる公社債） — Public and Corporate Bonds Excluded from the Scope of Shares, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-344-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344-2</sup>

**第一項**  法第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者の告知）に規定する政令で定める公社債は、農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第二項第四号（定義）に規定する農林債及び租税特別措置法第四十一条の十二第七項（償還差益等に係る分離課税等）に規定する償還差益につき同条第一項の規定の適用を受ける同条第七項に規定する割引債とする。
<sup>art-344-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344-2/par-1</sup>
The public and corporate bonds specified by Cabinet Order prescribed in Article 224-3, paragraph (2), item (vii) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act are to be the Norinchukin Bank bonds prescribed in Article 2, paragraph (2), item (iv) (Definitions) of the Agricultural and Fishery Cooperatives Savings Insurance Act (Act No. 53 of 1973) and the discount bonds prescribed in Article 41-12, paragraph (7) (Separate Taxation for Profit from Redemption) of the Act on Special Measures Concerning Taxation for which the provisions of paragraph (1) of that Article apply with regard to the redemption gain prescribed in paragraph (7) of that Article.
<sup>machine translation, not official</sup>

### 第三百四十五条（交付金銭等の受領者の告知等） — Notice, etc. by a Person Receiving Delivered Money, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-345 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345</sup>

**第一項**  法第二百二十四条の三第三項（交付金銭等の受領者の告知）に規定する政令で定める金銭その他の資産は、次に掲げるものとする。
<sup>art-345/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1</sup>
The money and other assets specified by Cabinet Order prescribed in Article 224-3, paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of the Act are to be the following:
<sup>machine translation, not official</sup>

  **一**  法人（法人税法第二条第六号（定義）に規定する公益法人等及び人格のない社団等を除く。以下この項及び次項において同じ。）の株主等がその法人の合併（法人課税信託に係る信託の併合を含む。）（当該法人の株主等に第百十二条第一項（合併により取得した株式等の取得価額）に規定する合併法人又は同項に規定する合併親法人のうちいずれか一の法人の株式（投資信託及び投資法人に関する法律第二条第十四項（定義）に規定する投資口を含む。以下この項及び第四項において同じ。）又は出資以外の資産（当該株主等に対する株式又は出資に係る剰余金の配当、利益の配当又は剰余金の分配として交付がされたもの及び合併に反対する当該株主等に対するその買取請求に基づく対価として交付がされるものを除く。）の交付がされなかつたものを除く。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-1</sup>
  money and assets other than money received by a Shareholder, Member, or Other Investor of a corporation (excluding a public interest corporation, etc. prescribed in Article 2, item (vi) (Definitions) of the Corporation Tax Act and an association or foundation without juridical personality; the same applies hereinafter in this paragraph and the following paragraph) by way of a merger of that corporation (including a merger of trusts relating to a Trust Subject to Corporate Taxation) (excluding a merger in which no assets other than shares (including investment units prescribed in Article 2, paragraph (14) (Definitions) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this paragraph and paragraph (4)) of, or capital contributions to, either the acquiring corporation prescribed in Article 112, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Merger) or the parent corporation of the acquiring corporation prescribed in that paragraph have been delivered to the Shareholder, Member, or Other Investor of that corporation (excluding what is delivered as a dividend of surplus, dividend of profits or distribution of surplus relating to shares or capital contributions to that Shareholder, Member, or Other Investor and what is delivered as consideration based on a request for purchase by that Shareholder, Member, or Other Investor who opposes the merger));
  <sup>machine translation, not official</sup>

  **二**  法人の株主等がその法人の分割（法人税法第二条第十二号の九イに規定する分割対価資産として第百十三条第一項（分割型分割により取得した株式等の取得価額）に規定する分割承継法人又は同項に規定する分割承継親法人のうちいずれか一の法人の株式又は出資以外の資産の交付がされなかつたもので、当該株式又は出資が同条第二項に規定する分割法人の発行済株式等（同条第一項に規定する発行済株式等をいう。次号において同じ。）の総数又は総額のうちに占める当該分割法人の各株主等の有する当該分割法人の株式の数又は金額の割合に応じて交付されたものを除く。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-2</sup>
  money and assets other than money received by a Shareholder, Member, or Other Investor of a corporation by way of a company split of that corporation (excluding a company split in which no assets other than shares of, or capital contributions to, either the succeeding corporation in a company split prescribed in Article 113, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Company Split by Split-Off) or the succeeding parent corporation in a company split prescribed in that paragraph have been delivered as assets as a consideration for a split prescribed in Article 2, item (xii)-9, (a) of the Corporation Tax Act, and those shares or capital contributions have been delivered in proportion to the ratio of the number or amount of shares of the splitting corporation held by each Shareholder, Member, or Other Investor of the splitting corporation prescribed in Article 113, paragraph (2) to the total number or total amount of the issued shares, etc. of that splitting corporation (meaning the issued shares, etc. prescribed in paragraph (1) of that Article; the same applies in the following item));
  <sup>machine translation, not official</sup>

  **三**  法人の株主等がその法人の行つた法人税法第二条第十二号の十五の二に規定する株式分配（当該法人の株主等に第百十三条の二第一項（株式分配により取得した株式等の取得価額）に規定する完全子法人の株式又は出資以外の資産の交付がされなかつたもので、当該株式又は出資が同条第三項に規定する現物分配法人の発行済株式等の総数又は総額のうちに占める当該現物分配法人の各株主等の有する当該現物分配法人の株式の数又は金額の割合に応じて交付されたものを除く。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-3</sup>
  money and assets other than money received by a Shareholder, Member, or Other Investor of a corporation by way of a share distribution prescribed in Article 2, item (xii)-15-2 of the Corporation Tax Act conducted by that corporation (excluding a share distribution in which no assets other than shares of, or capital contributions to, the wholly owned subsidiary corporation prescribed in Article 113-2, paragraph (1) (Acquisition Price of Shares, etc. Acquired through Share Distribution) have been delivered to the Shareholder, Member, or Other Investor of that corporation, and those shares or capital contributions have been delivered in proportion to the ratio of the number or amount of shares of the corporation making a distribution in kind held by each Shareholder, Member, or Other Investor of the corporation making a distribution in kind prescribed in paragraph (3) of that Article to the total number or total amount of the issued shares, etc. of that corporation making a distribution in kind);
  <sup>machine translation, not official</sup>

  **四**  法人の株主等がその法人の資本の払戻し（法第二十五条第一項第四号（配当等とみなす金額）に規定する資本の払戻しをいう。）により、又はその法人の解散による残余財産の分配として交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-4</sup>
  money and assets other than money delivered to a Shareholder, Member, or Other Investor of a corporation by way of a return of capital by that corporation (meaning a return of capital prescribed in Article 25, paragraph (1), item (iv) (Amounts Deemed to Constitute Dividends) of the Act) or as a distribution of residual assets upon the dissolution of that corporation;
  <sup>machine translation, not official</sup>

  **五**  法人の株主等がその法人の自己の株式又は出資の取得（第六十一条第一項各号（所有株式に対応する資本金等の額の計算方法等）に掲げる事由による取得及び法第五十七条の四第三項第一号から第三号まで（株式交換等に係る譲渡所得等の特例）に掲げる株式又は出資の同項に規定する場合に該当する場合における取得を除く。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-5</sup>
  money and assets other than money delivered to a Shareholder, Member, or Other Investor of a corporation as a result of that corporation's acquisition of its own shares or investments (excluding an acquisition on the grounds listed in the items of Article 61, paragraph (1) (Method of Calculating the Amount of Stated Capital, etc. Corresponding to Shares Held, etc.) and an acquisition, in the case prescribed in Article 57-4, paragraph (3) (Special Provisions on Capital Gains Due to Share Exchange) of the Act, of the shares or investments listed in items (i) through (iii) of that paragraph);
  <sup>machine translation, not official</sup>

  **六**  法人の株主等がその法人の出資の消却（取得した出資について行うものを除く。）、その法人の出資の払戻し、その法人からの退社若しくは脱退による持分の払戻し又はその法人の株式若しくは出資をその法人が取得することなく消滅させることにより交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-6</sup>
  money and assets other than money delivered to a Shareholder, Member, or Other Investor of a corporation as a result of the cancellation of investments in that corporation (excluding that carried out for acquired investments), the refund of investments in that corporation, the refund of equity interest upon withdrawal or retirement from that corporation, or the extinguishment of shares or investments in that corporation without that corporation acquiring them;
  <sup>machine translation, not official</sup>

  **七**  法人の株主等がその法人の組織変更（当該組織変更に際して当該組織変更をしたその法人の株式又は出資以外の資産の交付がされたものに限る。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-345/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-7</sup>
  money and assets other than money delivered to a Shareholder, Member, or Other Investor of a corporation as a result of an entity conversion of that corporation (limited to one in which assets other than shares or investments in the corporation that has undergone the entity conversion were delivered upon that entity conversion).
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十四条の三第三項に規定する政令で定める金銭は、法人の新株予約権者（新投資口予約権（投資信託及び投資法人に関する法律第二条第十七項に規定する新投資口予約権をいう。以下この項において同じ。）の新投資口予約権者を含む。以下この項において同じ。）がその法人の合併又は組織変更により当該新株予約権者が有していたその法人の新株予約権（新投資口予約権を含む。）に代えて交付を受ける金銭とする。
<sup>art-345/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-2</sup>
The money specified by Cabinet Order prescribed in Article 224-3, paragraph (3) of the Act is to be money delivered to a share option holder of a corporation (including a holder of a subscription right for new investment units (meaning a subscription right for new investment units prescribed in Article 2, paragraph (17) of the Act on Investment Trusts and Investment Corporations; the same applies hereinafter in this paragraph); the same applies hereinafter in this paragraph) in lieu of the share options in that corporation held by that share option holder (including subscription rights for new investment units) upon a merger or entity conversion of that corporation.
<sup>machine translation, not official</sup>

**第三項**  国内において法第二百二十四条の三第三項に規定する金銭等（以下この項及び次項において「交付金銭等」という。）の交付を受ける者（公共法人等を除く。次項において同じ。）は、当該交付金銭等につきその交付を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、同条第一項（株式等の譲渡対価の受領者の告知）に規定する財務省令で定める場所。以下この項において同じ。）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又は第五項の規定により読み替えられた第三百四十二条第四項（株式等の譲渡の対価の受領者の告知）の規定に該当する者にあつては、氏名又は名称及び住所）を、その交付金銭等の法第二百二十四条の三第三項の規定により読み替えられた同条第一項に規定する交付者に告知しなければならない。
<sup>art-345/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-3</sup>
A recipient, in Japan, of the monies or other assets prescribed in Article 224-3, paragraph (3) of the Act (hereinafter referred to as "delivered money, etc." in this paragraph and the following paragraph) (excluding public corporations, etc.; the same applies in the following paragraph) must, by the time of becoming entitled to receive the delivery of that delivered money, etc., and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in paragraph (1) (Notice by Recipients of Consideration for Transferring Shares) of that Article; the same applies hereinafter in this paragraph), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as read pursuant to the provisions of paragraph (5), the name or title and address), to the deliverer, prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (3) of that Article, of that delivered money, etc.
<sup>machine translation, not official</sup>

**第四項**  交付金銭等の交付を受ける者が、当該交付金銭等の交付の基因となつた株式又は出資につき、第三百三十六条第二項第六号若しくは第七号（預貯金、株式等に係る利子、配当等の受領者の告知）に掲げる場合若しくは第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する場合に該当する場合又は当該交付金銭等とともに交付を受ける金銭その他の資産で法第二十四条第一項（配当所得）に規定する配当等に該当するものの受領につき、第三百三十六条第一項の規定による告知をした場合（同条第二項の規定により同条第一項の告知をしたものとみなされる場合を含む。）若しくは第三百三十九条第一項の規定による告知書を提出した場合（同条第三項の規定により同条第一項の告知書の提出があつたものとみなされる場合を含む。）には、その者は、当該交付金銭等につき前項の告知をしたものとみなす。
<sup>art-345/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-4</sup>
Where a recipient of delivered money, etc. has, with regard to the shares or investments that gave rise to the delivery of that delivered money, etc., fallen under the case listed in Article 336, paragraph (2), item (vi) or item (vii) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) or the case prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds), or has, with regard to receipt of money or other assets delivered together with that delivered money, etc. that fall under dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, given notice under the provisions of Article 336, paragraph (1) (including a case where notice under paragraph (1) of that Article is deemed to have been given pursuant to the provisions of paragraph (2) of that Article) or submitted a paper-based notice under the provisions of Article 339, paragraph (1) (including a case where the paper-based notice under paragraph (1) of that Article is deemed to have been submitted pursuant to the provisions of paragraph (3) of that Article), that person is deemed to have given the notice under the preceding paragraph with regard to that delivered money, etc.
<sup>machine translation, not official</sup>

**第五項**  第三百四十二条第四項の規定は法第二百二十四条の三第三項の規定により読み替えられた同条第一項に規定する政令で定める者について、第三百四十二条第五項の規定は法第二百二十四条の三第三項の規定により読み替えられた同条第一項に規定する金銭等の交付をする者に準ずる者として政令で定めるものについて、それぞれ準用する。この場合において、第三百四十二条第四項中「株式等の譲渡の対価の同項に規定する支払者」とあるのは「第三百四十五条第三項（交付金銭等の受領者の告知等）に規定する交付金銭等の同項に規定する交付者」と、「株式等の譲渡の対価の支払」とあるのは「交付金銭等の交付」と、「次条第二項」とあるのは「同条第六項の規定により読み替えられた次条第二項」と、「次条第四項」とあるのは「第三百四十五条第六項において準用する次条第四項」と、「その支払」とあるのは「その交付」と読み替えるものとする。
<sup>art-345/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-5</sup>
The provisions of Article 342, paragraph (4) apply mutatis mutandis to the persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (3) of that Article, and the provisions of Article 342, paragraph (5) apply mutatis mutandis to the persons specified by Cabinet Order as equivalent to the persons who deliver the monies or other assets prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (3) of that Article. In this case, in Article 342, paragraph (4), the phrase "the payer prescribed in that paragraph of the consideration for the transfer of shares, etc." is deemed to be replaced with "the deliverer, prescribed in that paragraph, of the delivered money, etc. prescribed in Article 345, paragraph (3) (Notice, etc. by a Person Receiving Delivered Money, etc.)", the phrase "payment of that consideration for the transfer of shares, etc." with "delivery of delivered money, etc.", the phrase "paragraph (2) of the following Article" with "paragraph (2) of the following Article as read pursuant to the provisions of Article 345, paragraph (6)", the phrase "paragraph (4) of the following Article" with "paragraph (4) of the following Article as applied mutatis mutandis pursuant to Article 345, paragraph (6)", and the phrase "persons who receive payment" with "persons who receive delivery".
<sup>machine translation, not official</sup>

**第六項**  第三百四十三条（第三項を除く。）（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は第三項に規定する交付を受ける者が同項の告知をする場合について、第三百四十四条（株式等の譲渡の対価の支払者の確認等）の規定は同項の告知があつた場合について、それぞれ準用する。この場合において、第三百四十三条第一項中「株式等の譲渡の対価につき支払」とあるのは「第三百四十五条第三項（交付金銭等の受領者の告知等）に規定する交付金銭等（以下この条及び次条において「交付金銭等」という。）の交付」と、「前条」とあるのは「同項」と、「当該対価の法第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）に規定する支払者」とあるのは「当該交付金銭等の同項に規定する交付者」と、「「支払者」」とあるのは「「交付者」」と、同条第二項中「第二百二十四条の三第一項」とあるのは「第二百二十四条の三第三項（交付金銭等の受領者の告知）の規定により読み替えられた同条第一項」と、同条第四項及び第五項中「株式等の譲渡の対価につき支払」とあるのは「交付金銭等の交付」と、「当該対価の支払者」とあるのは「当該交付金銭等の交付者」と、「前条」とあるのは「第三百四十五条第三項」と、「その支払」とあるのは「その交付」と、第三百四十四条第一項中「株式等の譲渡の対価の支払者は、第三百四十二条（株式等の譲渡の対価の受領者の告知）」とあるのは「交付金銭等の交付者は、第三百四十五条第三項（交付金銭等の受領者の告知等）」と、「、番号既告知者又は第三百四十二条第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）」とあるのは「又は第三百四十五条第五項において準用する第三百四十二条第四項（株式等の譲渡の対価の受領者の告知）の規定に該当する者」と、「書類若しくは住所等変更確認書類」とあるのは「書類」と、同条第二項中「株式等の譲渡の対価の支払者」とあるのは「交付金銭等の交付者」と読み替えるものとする。
<sup>art-345/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-6</sup>
The provisions of Article 343 (excluding paragraph (3)) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the recipient prescribed in paragraph (3) gives the notice under that paragraph, and the provisions of Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the notice under that paragraph has been given. In this case, in Article 343, paragraph (1), the phrase "payment of the consideration for the transfer of shares, etc." is deemed to be replaced with "delivery of delivered money, etc. prescribed in Article 345, paragraph (3) (Notice, etc. by a Person Receiving Delivered Money, etc.) (hereinafter referred to as “delivered money, etc.” in this Article and the following Article)", the phrase "the preceding Article" with "that paragraph", the phrase "the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act of that consideration" with "the deliverer, prescribed in that paragraph, of that delivered money, etc.", and the phrase "referred to as the “payer”" with "referred to as the “deliverer”"; in paragraph (2) of that Article, the phrase "Article 224-3, paragraph (1) of the Act" with "Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of Article 224-3, paragraph (3) (Notice by a Person Receiving Delivered Money, etc.) of the Act"; in paragraphs (4) and (5) of that Article, the phrase "payment of the consideration for the transfer of shares, etc." with "delivery of delivered money, etc.", the phrase "the payer of that consideration" with "the deliverer of that delivered money, etc.", the phrase "the preceding Article" with "Article 345, paragraph (3)", and the phrase "receiving payment" with "receiving delivery"; and in Article 344, paragraph (1), the phrase "Article 342 (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.), the payer of the consideration for the transfer of shares, etc." with "Article 345, paragraph (3) (Notice, etc. by a Person Receiving Delivered Money, etc.), the deliverer of delivered money, etc.", the phrase "a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 342, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice)" with "or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 345, paragraph (5)", and the phrase "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc." with "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article", and in paragraph (2) of that Article, the phrase "payer of the consideration for the transfer of shares, etc." with "deliverer of delivered money, etc.".
<sup>machine translation, not official</sup>

### 第三百四十六条（償還金等の受領者の告知等） — Notice, etc. by a Person Receiving Redemption Money or a Similar Asset
<sup>caption: machine translation, not official</sup>
<sup>art-346 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346</sup>

**第一項**  法第二百二十四条の三第四項第一号（償還金等の受領者の告知）に規定する政令で定める金銭その他の資産は、次に掲げるものとする。
<sup>art-346/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-1</sup>
The money and other assets specified by Cabinet Order prescribed in Article 224-3, paragraph (4), item (i) (Notice by a Person Receiving Redemption Money or a Similar Asset) of the Act are to be the following:
<sup>machine translation, not official</sup>

  **一**  投資信託又は特定受益証券発行信託（以下この号及び第四項において「投資信託等」という。）の終了（当該投資信託等の信託の併合に係るものである場合にあつては、当該投資信託等の受益者に当該信託の併合に係る新たな信託の受益権以外の資産（信託の併合に反対する当該受益者に対するその買取請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされた信託の併合に係るものに限る。）又は一部の解約により交付を受ける金銭及び金銭以外の資産
  <sup>art-346/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-1/item-1</sup>
  money and assets other than money delivered upon the termination (where the termination relates to a merger of trusts of the Investment Trust or Specified Trust That Issues Beneficiary Certificates, limited to a termination relating to a merger of trusts in which assets other than beneficial interests in the new trust resulting from that merger of trusts (excluding money and other assets delivered as consideration based on a purchase request by beneficiaries who oppose the merger of trusts) were delivered to beneficiaries of that trust) or partial cancellation of an Investment Trust or Specified Trust That Issues Beneficiary Certificates (hereinafter referred to as an "Investment Trust, etc." in this item and paragraph (4));
  <sup>machine translation, not official</sup>

  **二**  特定受益証券発行信託に係る信託の分割（第五十八条第二項（投資信託等の収益の分配に係る収入金額）に規定する分割信託の受益者に同項に規定する承継信託の受益権以外の資産（信託の分割に反対する当該受益者に対する信託法第百三条第六項（受益権取得請求）に規定する受益権取得請求に基づく対価として交付される金銭その他の資産を除く。）の交付がされたものに限る。）により交付を受ける金銭及び金銭以外の資産
  <sup>art-346/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-1/item-2</sup>
  money and assets other than money delivered by a trust split of a Specified Trust That Issues Beneficiary Certificates (limited to one in which assets other than beneficial interests in the successor trust prescribed in Article 58, paragraph (2) (Revenue Pertaining to Distribution of Proceeds of Investment Trusts, etc.) were delivered to beneficiaries of the split trust prescribed in that paragraph (excluding money and other assets delivered as consideration based on a request for acquisition of beneficial interests prescribed in Article 103, paragraph (6) (Request for Acquisition of Beneficial Interests) of the Trust Act to beneficiaries who oppose the trust split)).
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十四条の三第四項第一号に規定する政令で定める金額は、次の各号に掲げる金銭及び金銭以外の資産の区分に応じ当該各号に定める金額とする。
<sup>art-346/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-2</sup>
The amounts specified by Cabinet Order prescribed in Article 224-3, paragraph (4), item (i) of the Act are to be the amounts specified in the following items according to the categories of money and assets other than money listed in those items:
<sup>machine translation, not official</sup>

  **一**  前項第一号に掲げる金銭及び金銭以外の資産　当該金銭の額及び当該金銭以外の資産の価額の合計額のうち、第五十八条第一項の規定により利子所得又は配当所得の収入金額とされる金額
  <sup>art-346/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-2/item-1</sup>
  money and assets other than money listed in item (i) of the preceding paragraph: of the sum of the amount of that money and the value of those assets other than money, the amount that is treated as revenue of interest income or dividend income pursuant to the provisions of Article 58, paragraph (1);
  <sup>machine translation, not official</sup>

  **二**  前項第二号に掲げる金銭及び金銭以外の資産　当該金銭の額及び当該金銭以外の資産の価額の合計額のうち、第五十八条第二項の規定により配当所得の収入金額とされる金額
  <sup>art-346/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-2/item-2</sup>
  money and assets other than money listed in item (ii) of the preceding paragraph: of the sum of the amount of that money and the value of those assets other than money, the amount that is treated as revenue of dividend income pursuant to the provisions of Article 58, paragraph (2).
  <sup>machine translation, not official</sup>

**第三項**  国内において法第二百二十四条の三第四項に規定する償還金等（以下この項及び次項において「償還金等」という。）の交付を受ける者（公共法人等を除く。次項において同じ。）は、当該償還金等につきその交付を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、同条第一項に規定する財務省令で定める場所。以下この項において同じ。）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又は第五項の規定により読み替えられた第三百四十二条第四項（株式等の譲渡の対価の受領者の告知）の規定に該当する者にあつては、氏名又は名称及び住所）を、その償還金等の法第二百二十四条の三第四項の規定により読み替えられた同条第一項に規定する交付者に告知しなければならない。
<sup>art-346/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-3</sup>
A recipient, in Japan, of the redemption money or a similar asset prescribed in Article 224-3, paragraph (4) of the Act (hereinafter referred to as "redemption money or a similar asset" in this paragraph and the following paragraph) (excluding public corporations, etc.; the same applies in the following paragraph) must, by the time of becoming entitled to receive the delivery of that redemption money or similar asset, and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in paragraph (1) of that Article; the same applies hereinafter in this paragraph), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as read pursuant to the provisions of paragraph (5), the name or title and address), to the deliverer, prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article, of that redemption money or similar asset.
<sup>machine translation, not official</sup>

**第四項**  償還金等の交付を受ける者が、当該償還金等の交付の基因となつた投資信託等の受益権、法第二百二十四条の三第四項第三号の社債的受益権若しくは公社債又は同項第四号に規定する分離利子公社債につき、第三百三十六条第二項第一号から第四号まで（預貯金、株式等に係る利子、配当等の受領者の告知）に掲げる場合若しくは第三百三十九条第三項（無記名公社債の利子等に係る告知書等の提出等）に規定する場合に該当する場合又は当該償還金等とともに交付を受ける金銭その他の資産で法第二十三条第一項（利子所得）に規定する利子等若しくは法第二十四条第一項（配当所得）に規定する配当等に該当するものの受領につき、第三百三十六条第一項の規定による告知をした場合（同条第二項の規定により同条第一項の告知をしたものとみなされる場合を含む。）若しくは第三百三十九条第一項の規定による告知書を提出した場合（同条第三項の規定により同条第一項の告知書の提出があつたものとみなされる場合を含む。）には、その者は、当該償還金等につき前項の告知をしたものとみなす。
<sup>art-346/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-4</sup>
Where a recipient of redemption money or a similar asset has, with regard to the beneficial interests of the Investment Trust, etc. that gave rise to the delivery of that redemption money or similar asset, the bond-type beneficial interests under Article 224-3, paragraph (4), item (iii) of the Act, the public and corporate bonds, or the separated-interest public and corporate bonds prescribed in item (iv) of that paragraph, fallen under the case listed in Article 336, paragraph (2), items (i) through (iv) (Notice by Persons Receiving Interest, Dividends, and Similar Income on Deposits and Savings, Shares, etc.) or the case prescribed in Article 339, paragraph (3) (Submission, etc. of Paper-Based Notices for Interest and Similar Income from Bearer Public and Corporate Bonds), or has, with regard to receipt of money or other assets delivered together with that redemption money or similar asset that fall under interest and similar income prescribed in Article 23, paragraph (1) (Interest Income) of the Act or dividends and similar income prescribed in Article 24, paragraph (1) (Dividend Income) of the Act, given notice under the provisions of Article 336, paragraph (1) (including a case where notice under paragraph (1) of that Article is deemed to have been given pursuant to the provisions of paragraph (2) of that Article) or submitted a paper-based notice under the provisions of Article 339, paragraph (1) (including a case where the paper-based notice under paragraph (1) of that Article is deemed to have been submitted pursuant to the provisions of paragraph (3) of that Article), that person is deemed to have given the notice under the preceding paragraph with regard to that redemption money or similar asset.
<sup>machine translation, not official</sup>

**第五項**  第三百四十二条第四項の規定は法第二百二十四条の三第四項の規定により読み替えられた同条第一項に規定する政令で定める者について、第三百四十二条第五項の規定は法第二百二十四条の三第四項の規定により読み替えられた同条第一項に規定する償還金等の交付をする者に準ずる者として政令で定めるものについて、それぞれ準用する。この場合において、第三百四十二条第四項中「株式等の譲渡の対価の同項に規定する支払者」とあるのは「第三百四十六条第三項（償還金等の受領者の告知等）に規定する償還金等の同項に規定する交付者」と、「株式等の譲渡の対価の支払」とあるのは「償還金等の交付」と、「次条第二項」とあるのは「同条第六項の規定により読み替えられた次条第二項」と、「次条第四項」とあるのは「第三百四十六条第六項において準用する次条第四項」と、「その支払」とあるのは「その交付」と読み替えるものとする。
<sup>art-346/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-5</sup>
The provisions of Article 342, paragraph (4) apply mutatis mutandis to the persons specified by Cabinet Order prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article, and the provisions of Article 342, paragraph (5) apply mutatis mutandis to the persons specified by Cabinet Order as equivalent to the persons who deliver the redemption money or a similar asset prescribed in Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of paragraph (4) of that Article. In this case, in Article 342, paragraph (4), the phrase "the payer prescribed in that paragraph of the consideration for the transfer of shares, etc." is deemed to be replaced with "the deliverer, prescribed in that paragraph, of the redemption money or a similar asset prescribed in Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset)", the phrase "payment of that consideration for the transfer of shares, etc." with "delivery of that redemption money or a similar asset", the phrase "paragraph (2) of the following Article" with "paragraph (2) of the following Article as read pursuant to the provisions of Article 346, paragraph (6)", the phrase "paragraph (4) of the following Article" with "paragraph (4) of the following Article as applied mutatis mutandis pursuant to Article 346, paragraph (6)", and the phrase "persons who receive payment" with "persons who receive delivery".
<sup>machine translation, not official</sup>

**第六項**  第三百四十三条（第三項を除く。）（株式等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等）の規定は第三項に規定する交付を受ける者が同項の告知をする場合について、第三百四十四条（株式等の譲渡の対価の支払者の確認等）の規定は同項の告知があつた場合について、それぞれ準用する。この場合において、第三百四十三条第一項中「株式等の譲渡の対価につき支払」とあるのは「第三百四十六条第三項（償還金等の受領者の告知等）に規定する償還金等（以下この条及び次条において「償還金等」という。）の交付」と、「前条」とあるのは「同項」と、「当該対価の法第二百二十四条の三第一項（株式等の譲渡の対価の受領者の告知）に規定する支払者」とあるのは「当該償還金等の同項に規定する交付者」と、「「支払者」」とあるのは「「交付者」」と、同条第二項中「第二百二十四条の三第一項」とあるのは「第二百二十四条の三第四項（償還金等の受領者の告知）の規定により読み替えられた同条第一項」と、同条第四項及び第五項中「株式等の譲渡の対価につき支払」とあるのは「償還金等の交付」と、「当該対価の支払者」とあるのは「当該償還金等の交付者」と、「前条」とあるのは「第三百四十六条第三項」と、「その支払」とあるのは「その交付」と、第三百四十四条第一項中「株式等の譲渡の対価の支払者は、第三百四十二条（株式等の譲渡の対価の受領者の告知）」とあるのは「償還金等の交付者は、第三百四十六条第三項（償還金等の受領者の告知等）」と、「、番号既告知者又は第三百四十二条第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）」とあるのは「又は第三百四十六条第五項において準用する第三百四十二条第四項（株式等の譲渡の対価の受領者の告知）の規定に該当する者」と、「書類若しくは住所等変更確認書類」とあるのは「書類」と、同条第二項中「株式等の譲渡の対価の支払者」とあるのは「償還金等の交付者」と読み替えるものとする。
<sup>art-346/par-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-6</sup>
The provisions of Article 343 (excluding paragraph (3)) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the recipient prescribed in paragraph (3) gives the notice under that paragraph, and the provisions of Article 344 (Confirmation, etc. by the Payer of the Consideration for the Transfer of Shares, etc.) apply mutatis mutandis to the case where the notice under that paragraph has been given. In this case, in Article 343, paragraph (1), the phrase "payment of the consideration for the transfer of shares, etc." is deemed to be replaced with "delivery of redemption money or a similar asset prescribed in Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset) (hereinafter referred to as “redemption money or a similar asset” in this Article and the following Article)", the phrase "the preceding Article" with "that paragraph", the phrase "the payer prescribed in Article 224-3, paragraph (1) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) of the Act of that consideration" with "the deliverer, prescribed in that paragraph, of that redemption money or a similar asset", and the phrase "referred to as the “payer”" with "referred to as the “deliverer”"; in paragraph (2) of that Article, the phrase "Article 224-3, paragraph (1) of the Act" with "Article 224-3, paragraph (1) of the Act as read pursuant to the provisions of Article 224-3, paragraph (4) (Notice by a Person Receiving Redemption Money or a Similar Asset) of the Act"; in paragraphs (4) and (5) of that Article, the phrase "payment of the consideration for the transfer of shares, etc." with "delivery of redemption money or a similar asset", the phrase "the payer of that consideration" with "the deliverer of that redemption money or a similar asset", the phrase "the preceding Article" with "Article 346, paragraph (3)", and the phrase "receiving payment" with "receiving delivery"; and in Article 344, paragraph (1), the phrase "Article 342 (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.), the payer of the consideration for the transfer of shares, etc." with "Article 346, paragraph (3) (Notice, etc. by a Person Receiving Redemption Money or a Similar Asset), the deliverer of redemption money or a similar asset", the phrase "a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 342, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice)" with "or a person falling under the provisions of Article 342, paragraph (4) (Notice by a Person Receiving the Consideration for the Transfer of Shares, etc.) as applied mutatis mutandis pursuant to Article 346, paragraph (5)", and the phrase "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc." with "the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article", and in paragraph (2) of that Article, the phrase "payer of the consideration for the transfer of shares, etc." with "deliverer of redemption money or a similar asset".
<sup>machine translation, not official</sup>

### 第三百四十七条（信託受益権の譲渡の対価に係る告知義務のない公共法人等の範囲） — Scope of Public Corporations, etc. Not Subject to the Notice Obligation Regarding the Consideration for Transferring a Beneficial Interest in a Trust
<sup>caption: machine translation, not official</sup>
<sup>art-347 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-347</sup>

**第一項**  法第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、公共法人等とする。
<sup>art-347/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-347/par-1</sup>
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act, are to be public corporations, etc.
<sup>machine translation, not official</sup>

### 第三百四十八条（信託受益権の譲渡の対価の受領者の告知） — Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust
<sup>caption: machine translation, not official</sup>
<sup>art-348 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348</sup>

**第一項**  国内において法第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する信託受益権（以下第三百五十条（信託受益権の譲渡の対価の支払者の確認等）までにおいて「信託受益権」という。）の譲渡の対価（法第二百二十四条の四に規定する対価をいう。以下第三百五十条までにおいて同じ。）につき支払を受ける者（公共法人等を除く。以下この条において同じ。）は、当該信託受益権の譲渡の対価につきその支払を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の四に規定する財務省令で定める場所。以下第三百五十条までにおいて同じ。）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又は第四項の規定に該当する者（第三百五十条第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その信託受益権の譲渡の対価の法第二百二十四条の四に規定する支払者に告知しなければならない。
<sup>art-348/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-1</sup>
A person who receives payment, in Japan, of the consideration for the transfer of a beneficial interest in a trust prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act (hereinafter referred to as a "beneficial interest in a trust" through Article 350 (Confirmation, etc. by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust)) (meaning the consideration prescribed in Article 224-4 of the Act; the same applies hereinafter through Article 350) (excluding public corporations, etc.; the same applies hereinafter in this Article) must, by the time of becoming entitled to receive payment of that consideration for the transfer of that beneficial interest in a trust, and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-4 of the Act; the same applies hereinafter through Article 350), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350, paragraph (1)), the name or title and address; the same applies in the following paragraph), to the payer, prescribed in Article 224-4 of the Act, of the consideration for the transfer of that beneficial interest in a trust.
<sup>machine translation, not official</sup>

**第二項**  信託受益権の譲渡の対価の支払を受ける者が次の各号に掲げる場合のいずれかに該当するときは、その者は、その支払を受ける当該各号に定める信託受益権の譲渡の対価につき前項の規定による告知をしたものとみなす。
<sup>art-348/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2</sup>
When a person who receives payment of the consideration for the transfer of a beneficial interest in a trust falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the consideration for transferring a beneficial interest in a trust specified in the relevant item that the person receives.
<sup>machine translation, not official</sup>

  **一**  信託受益権の譲渡の対価の支払を受ける者が、当該信託受益権を購入により取得した場合において、当該購入に係る売買契約の締結をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする法第二百二十四条の四第二号に掲げる金融商品取引業者若しくは登録金融機関又は同条第三号に掲げる電子決済手段等取引業者の営業所の長に告知しているとき　当該信託受益権の譲渡の対価
  <sup>art-348/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2/item-1</sup>
  where a person who receives payment of the consideration for the transfer of a beneficial interest in a trust has acquired that beneficial interest in a trust by purchase, and, upon concluding the sales contract for that purchase, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of the financial instruments business operator or registered financial institution listed in Article 224-4, item (ii) of the Act, or of the electronic payment instruments service provider listed in item (iii) of that Article, that makes the payment of that consideration: the consideration for transferring that beneficial interest in a trust
  <sup>machine translation, not official</sup>

  **二**  信託受益権の譲渡の対価の支払を受ける者が、当該信託受益権を相続その他の方法により取得した場合において、当該信託受益権に係る信託の受託者の営業所の長に当該信託受益権の受益者となつた旨の告知をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする当該受託者の営業所の長に告知しているとき　当該信託受益権の譲渡の対価
  <sup>art-348/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2/item-2</sup>
  where a person who receives payment of the consideration for the transfer of a beneficial interest in a trust has acquired that beneficial interest in a trust by inheritance or other means, and, upon giving notice to the head of the business office of the trustee of the trust related to that beneficial interest in a trust that the person has become a beneficiary of that beneficial interest in a trust, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that trustee that makes the payment of that consideration: the consideration for the transfer of that beneficial interest in a trust
  <sup>machine translation, not official</sup>

  **三**  信託受益権の譲渡の対価の支払を受ける者が、当該信託受益権に係る信託の契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払をする当該信託の受託者の営業所の長に告知しているとき　その譲渡の時まで当該信託の設定の日から有していた信託受益権の当該対価
  <sup>art-348/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2/item-3</sup>
  where a person who receives payment of the consideration for the transfer of a beneficial interest in a trust, upon concluding the contract for the trust related to that beneficial interest in a trust, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of the trustee of that trust that makes the payment of that consideration: the consideration for the beneficial interest in a trust that the person has held from the day of the creation of that trust until the time of the transfer.
  <sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項各号に定める信託受益権の譲渡の対価の支払を受ける者が同項各号の告知をした後、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該信託受益権の譲渡に係る対価の支払を受けるべき時までに、当該各号に掲げる場合の区分に応じ当該各号に定める事項を当該対価の支払をする同項各号の金融商品取引業者若しくは登録金融機関若しくは電子決済手段等取引業者又は信託の受託者の営業所の長に告知しなければならない。当該告知をした後、再び第一号又は第二号に掲げる場合に該当することとなつた場合についても、同様とする。
<sup>art-348/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3</sup>
In the case referred to in the preceding paragraph, when a person who receives payment of the consideration for the transfer of a beneficial interest in a trust specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the time of first becoming entitled, on or after the day on which the person came to fall under that case, to receive payment of the consideration for the transfer of that beneficial interest in a trust, give notice of the matters specified in each item according to the category of cases listed in that item to the head of the business office of the financial instruments business operator, registered financial institution, or electronic payment instruments service provider listed in the items of that paragraph, or of the trustee of the trust, that makes payment of that consideration. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
<sup>machine translation, not official</sup>

  **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
  <sup>art-348/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3/item-1</sup>
  where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
  <sup>machine translation, not official</sup>

  **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
  <sup>art-348/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3/item-2</sup>
  where the person has changed the person's individual number: the person's name, address and individual number after the change;
  <sup>machine translation, not official</sup>

  **三**  行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
  <sup>art-348/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3/item-3</sup>
  where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
  <sup>machine translation, not official</sup>

**第四項**  法第二百二十四条の四に規定する政令で定める者は、信託受益権の譲渡の対価の同条に規定する支払者が、財務省令で定めるところにより、当該信託受益権の譲渡の対価の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
<sup>art-348/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-4</sup>
The persons specified by Cabinet Order prescribed in Article 224-4 of the Act are to be persons who receive payment in the case where the payer prescribed in that Article of the consideration for the transfer of a beneficial interest in a trust has, as provided by Ministry of Finance Order, books stating the name or title, address, individual number or corporate number and other matters of the person who receives payment of that consideration for the transfer of a beneficial interest in a trust (limited to books created by having been presented with any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article) (excluding a person whose name or title, address, or individual number or corporate number differs from that person's name or title, address, or individual number or corporate number stated in those books).
<sup>machine translation, not official</sup>

### 第三百四十九条（信託受益権の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等） — Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust
<sup>caption: machine translation, not official</sup>
<sup>art-349 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349</sup>

**第一項**  信託受益権の譲渡の対価につき支払を受ける者は、前条の規定による告知をする際、当該告知をする当該対価の法第二百二十四条の四（信託受益権の譲渡の対価の受領者の告知）に規定する支払者（第四項及び第五項並びに次条において「支払者」という。）に、次項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類を提示し、又は署名用電子証明書等を送信しなければならない。
<sup>art-349/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-1</sup>
A person who receives payment of the consideration for the transfer of a beneficial interest in a trust must, when giving notice pursuant to the provisions of the preceding Article, present to the payer prescribed in Article 224-4 (Notice by Recipients of Consideration for Transferring a Beneficial Interest in a Trust) of the Act of that consideration to whom the notice is given (referred to as the "payer" in paragraphs (4) and (5) and the following Article) the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit an electronic certificate for signature or similar record.
<sup>machine translation, not official</sup>

**第二項**  第三百三十七条第二項の規定は、法第二百二十四条の四に規定する政令で定める書類について準用する。
<sup>art-349/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-2</sup>
The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order prescribed in Article 224-4 of the Act.
<sup>machine translation, not official</sup>

**第三項**  前条第二項各号の告知をした個人が、同条第三項第一号に掲げる場合に該当することとなつた場合において、同項の規定による告知をするときは、第一項の規定による書類の提示又は署名用電子証明書等の送信に代えて、住所等変更確認書類（当該個人の変更前の氏名又は住所及び変更後の氏名又は住所を証する住民票の写しその他の財務省令で定める書類をいう。次条第一項において同じ。）の提示をすることができる。この場合において、当該個人は、第一項の規定による書類の提示又は署名用電子証明書等の送信をしたものとみなす。
<sup>art-349/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-3</sup>
Where an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article and gives the notice under the provisions of that paragraph, the individual may, in lieu of presenting documents or transmitting an electronic certificate for signature or similar record under the provisions of paragraph (1), present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or any other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article). In this case, the individual is deemed to have presented the documents or transmitted the electronic certificate for signature or similar record under the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  信託受益権の譲渡の対価につき支払を受ける法人で法人番号保有者に該当するものが当該対価の支払者に前条の規定による告知をする際、当該対価の支払者が、当該告知があつた名称、住所及び法人番号につき、行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）の規定により公表されたその支払を受ける法人の名称、住所及び法人番号と同じであることの確認をした場合には、その支払を受ける法人は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示を要しないものとする。
<sup>art-349/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-4</sup>
In the case where, when a corporation that receives payment of the consideration for the transfer of a beneficial interest in a trust and that falls under a Corporation Number Holder gives the payer of that consideration the notice under the provisions of the preceding Article, the payer of that consideration has confirmed that the name, address and corporate number notified are the same as the name, address and corporate number of the corporation receiving payment that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration.
<sup>machine translation, not official</sup>

**第五項**  信託受益権の譲渡の対価につき支払を受ける者が当該対価の支払者に前条の規定による告知をする場合において、当該対価の支払者が、財務省令で定めるところにより、その支払を受ける者の氏名又は名称、住所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。以下この項において同じ。）その他の事項を記載した帳簿（その者から申請書（その者の第二項において準用する第三百三十七条第二項各号に定める書類のいずれかの写しを添付したもの又はその提出の際にその者の署名用電子証明書等の送信若しくは前項の規定による確認を受けているものに限る。）の提出を受けて作成されたものに限る。）を備えているときは、その支払を受ける者は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示又は署名用電子証明書等の送信を要しないものとする。ただし、当該告知をする氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されているその者の氏名又は名称、住所及び個人番号又は法人番号と異なるときは、この限りでない。
<sup>art-349/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-5</sup>
In the case where a person who receives payment of the consideration for the transfer of a beneficial interest in a trust gives the payer of that consideration the notice under the provisions of the preceding Article, if the payer of that consideration has, as provided by Ministry of Finance Order, books stating the name or title, address and individual number or corporate number of the person receiving payment (for a person who has neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph) and other matters (limited to books created by having received from that person the submission of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) has been attached, or one in respect of which, at the time of its submission, the transmission of that person's electronic certificate for signature or similar record or the confirmation under the provisions of the preceding paragraph has been received)), the person receiving payment is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the payer of that consideration or transmit an electronic certificate for signature or similar record to the payer. However, this does not apply where the name or title, address and individual number or corporate number given in that notice differ from the name or title, address and individual number or corporate number of that person stated in those books.
<sup>machine translation, not official</sup>

### 第三百五十条（信託受益権の譲渡の対価の支払者の確認等） — Confirmation, etc. by the Payer of the Consideration for Transferring a Beneficial Interest in a Trust
<sup>caption: machine translation, not official</sup>
<sup>art-350 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350</sup>

**第一項**  信託受益権の譲渡の対価の支払者は、第三百四十八条（信託受益権の譲渡の対価の受領者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百四十八条第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）にあつては、氏名又は名称及び住所。以下この項において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。この場合において、当該告知をした者が前条第五項に規定する帳簿に記載されている者であるときは、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかをそれぞれ確認しなければならない。
<sup>art-350/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350/par-1</sup>
Where notice has been given pursuant to the provisions of Article 348 (Notice by a Person Receiving the Consideration for Transferring a Beneficial Interest in a Trust), the payer of the consideration for the transfer of a beneficial interest in a trust must, except where the payer has made the confirmation under the provisions of paragraph (4) of the preceding Article, confirm whether the name or title, address and individual number or corporate number notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 348, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice), the name or title and address; the same applies hereinafter in this paragraph) are the same as the name or title, address and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc. or the electronic certificate for signature or similar record, that were presented or transmitted to the payer at the time of that notice. In this case, where the person who has given that notice is a person stated in the books prescribed in paragraph (5) of the preceding Article, the payer must confirm respectively whether the name or title, address and individual number or corporate number notified are the same as the name or title, address and individual number or corporate number stated in those books.
<sup>machine translation, not official</sup>

**第二項**  信託受益権の譲渡の対価の支払者は、前項又は前条第四項の規定による確認をした場合には、財務省令で定めるところにより、これらの規定による確認に関する帳簿（これに類する帳簿又は書類を含む。）に、これらの規定による確認をした旨を明らかにし、かつ、これらの帳簿を保存しなければならない。
<sup>art-350/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350/par-2</sup>
The payer of the consideration for the transfer of a beneficial interest in a trust must, where the payer has made the confirmation under the provisions of the preceding paragraph or paragraph (4) of the preceding Article, as provided by Ministry of Finance Order, make clear in the books relating to the confirmation under those provisions (including books or documents similar thereto) that the confirmation under those provisions has been made, and preserve those books.
<sup>machine translation, not official</sup>

### 第三百五十条の二（先物取引の差金等決済に係る告知義務のない者の範囲） — Scope of Persons Not Subject to the Notice Obligation for Settling a Futures Contract
<sup>caption: machine translation, not official</sup>
<sup>art-350-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350-2</sup>

**第一項**  法第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、公共法人等とする。
<sup>art-350-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350-2/par-1</sup>
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act, are to be public corporations, etc.
<sup>machine translation, not official</sup>

### 第三百五十条の三（先物取引の差金等決済をする者の告知） — Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract
<sup>caption: machine translation, not official</sup>
<sup>art-350-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3</sup>

**第一項**  国内において法第二百二十四条の五第二項（先物取引の差金等決済をする者の告知）に規定する先物取引（以下この条及び次条において「先物取引」という。）の同項に規定する差金等決済（以下この条及び次条において「差金等決済」という。）をする者（公共法人等を除く。以下この条及び次条において同じ。）は、その差金等決済をする日までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の五第一項に規定する財務省令で定める場所。以下第三百五十条の五（商品先物取引業者等の確認等）までにおいて同じ。）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又は第四項の規定に該当する者（第三百五十条の五第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その差金等決済に係る先物取引の法第二百二十四条の五第一項に規定する商品先物取引業者等（以下第三百五十条の五までにおいて「商品先物取引業者等」という。）に告知しなければならない。
<sup>art-350-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-1</sup>
A person who, in Japan, makes the cash settlement, etc. prescribed in Article 224-5, paragraph (2) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act (hereinafter referred to as "cash settlement, etc." in this Article and the following Article) of a futures transaction prescribed in that paragraph (hereinafter referred to as a "futures transaction" in this Article and the following Article) (excluding public corporations, etc.; the same applies hereinafter in this Article and the following Article) must, by the date of that cash settlement, etc., and on each occasion, give notice of the person's name or title, address (for a person with no address in Japan, the place specified by Ministry of Finance Order prescribed in Article 224-5, paragraph (1) of the Act; the same applies hereinafter through Article 350-5 (Confirmation, etc. by a Futures Commission Merchant or Similar Party)), and individual number or corporate number (for a person with neither an individual number nor a corporate number, or a person falling under the provisions of paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350-5, paragraph (1)), the name or title and address; the same applies in the following paragraph), to the futures commission merchant or similar party prescribed in Article 224-5, paragraph (1) of the Act for the futures transaction subject to that cash settlement, etc. (hereinafter referred to as a "futures commission merchant or similar party" through Article 350-5).
<sup>machine translation, not official</sup>

**第二項**  先物取引の差金等決済をする者が次の各号に掲げる場合のいずれかに該当するときは、その者は、当該各号に定める先物取引の差金等決済につき前項の規定による告知をしたものとみなす。
<sup>art-350-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2</sup>
When a person who makes the cash settlement, etc. of a futures transaction falls under any of the cases listed in the following items, that person is deemed to have given the notice under the provisions of the preceding paragraph for the cash settlement, etc. of the futures transaction specified in the relevant item.
<sup>machine translation, not official</sup>

  **一**  商品先物取引（法第二百二十四条の五第一項第一号に規定する商品先物取引をいう。以下この号及び次号において同じ。）又は外国商品市場取引（同項第一号に規定する外国商品市場取引をいう。以下この号において同じ。）の差金等決済をする者が、同項第一号に規定する商品先物取引業者（以下この号及び第三号において「商品先物取引業者」という。）と当該商品先物取引又は外国商品市場取引の委託に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該商品先物取引又は外国商品市場取引に係る営業所等（同項第一号に規定する営業所等をいう。以下この号及び第三号において同じ。）の長に（当該商品先物取引又は外国商品市場取引を委託の取次ぎにより行つた場合には、当該委託の取次ぎを引き受けた商品先物取引業者と当該委託の取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該取次ぎに係る営業所等の長に）告知しているとき　これらの契約に基づき委託をする商品先物取引又は外国商品市場取引
  <sup>art-350-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-1</sup>
  where a person who makes the cash settlement, etc. of a commodity futures transaction (meaning a commodity futures transaction prescribed in Article 224-5, paragraph (1), item (i) of the Act; the same applies hereinafter in this item and the following item) or a foreign commodity market transaction (meaning a foreign commodity market transaction prescribed in item (i) of that paragraph; the same applies hereinafter in this item), upon concluding with the futures commission merchant prescribed in item (i) of that paragraph (hereinafter referred to as a "futures commission merchant" in this item and item (iii)) a contract relating to the consignment of that commodity futures transaction or foreign commodity market transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that commodity futures transaction or foreign commodity market transaction (meaning the business office or similar place prescribed in item (i) of that paragraph; the same applies hereinafter in this item and item (iii)) (or, where that commodity futures transaction or foreign commodity market transaction was conducted through mediation of consignment, upon concluding with the futures commission merchant that undertook that mediation of consignment a contract relating to that mediation of consignment, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that mediation): the commodity futures transaction or foreign commodity market transaction consigned under those contracts
  <sup>machine translation, not official</sup>

  **二**  商品先物取引の差金等決済をする者が、当該商品先物取引に係る商品市場（法第二百二十四条の五第一項第二号に規定する商品市場をいう。以下この号において同じ。）を開設している商品取引所（同項第二号に規定する商品取引所をいう。以下この号において同じ。）に加入をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品取引所の長に告知しているとき　当該商品取引所の商品市場において行う商品先物取引
  <sup>art-350-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-2</sup>
  where a person who makes the cash settlement, etc. of a commodity futures transaction, upon joining a commodity exchange (meaning a commodity exchange prescribed in Article 224-5, paragraph (1), item (ii) of the Act; the same applies hereinafter in this item) that operates the commodity market (meaning a commodity market prescribed in item (ii) of that paragraph; the same applies hereinafter in this item) relating to that commodity futures transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of that commodity exchange: the commodity futures transaction conducted in the commodity market of that commodity exchange
  <sup>machine translation, not official</sup>

  **三**  店頭商品デリバティブ取引（法第二百二十四条の五第一項第三号に規定する店頭商品デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、商品先物取引業者と当該店頭商品デリバティブ取引に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該店頭商品デリバティブ取引に係る営業所等の長に（当該店頭商品デリバティブ取引を取次ぎにより行つた場合には、当該取次ぎを引き受けた商品先物取引業者と当該取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該商品先物取引業者の当該取次ぎに係る営業所等の長に）告知しているとき　これらの契約に基づき行う店頭商品デリバティブ取引
  <sup>art-350-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-3</sup>
  where a person who makes the cash settlement, etc. of an over-the-counter commodity derivatives transaction (meaning an over-the-counter commodity derivatives transaction prescribed in Article 224-5, paragraph (1), item (iii) of the Act; the same applies hereinafter in this item), upon concluding with a futures commission merchant a contract relating to that over-the-counter commodity derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that over-the-counter commodity derivatives transaction (or, where that over-the-counter commodity derivatives transaction was conducted through mediation, upon concluding with the futures commission merchant that undertook that mediation a contract relating to that mediation, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office or similar place of that futures commission merchant relating to that mediation): the over-the-counter commodity derivatives transaction conducted under those contracts
  <sup>machine translation, not official</sup>

  **四**  市場デリバティブ取引（法第二百二十四条の五第一項第四号に規定する市場デリバティブ取引をいう。以下この号において同じ。）又は外国市場デリバティブ取引（同項第四号に規定する外国市場デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、同項第四号に規定する金融商品取引業者等（以下この号及び第六号において「金融商品取引業者等」という。）と当該市場デリバティブ取引又は外国市場デリバティブ取引の委託に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該市場デリバティブ取引又は外国市場デリバティブ取引に係る営業所の長に（当該市場デリバティブ取引又は外国市場デリバティブ取引を委託の取次ぎにより行つた場合には、当該委託の取次ぎを引き受けた金融商品取引業者等と当該委託の取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該取次ぎに係る営業所の長に）告知しているとき　これらの契約に基づき委託をする市場デリバティブ取引又は外国市場デリバティブ取引
  <sup>art-350-3/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-4</sup>
  where a person who makes the cash settlement, etc. of a market derivatives transaction (meaning a market derivatives transaction prescribed in Article 224-5, paragraph (1), item (iv) of the Act; the same applies hereinafter in this item) or a foreign market derivatives transaction (meaning a foreign market derivatives transaction prescribed in item (iv) of that paragraph; the same applies hereinafter in this item), upon concluding with the financial instruments business operator or similar institution prescribed in item (iv) of that paragraph (hereinafter referred to as a "financial instruments business operator or similar institution" in this item and item (vi)) a contract relating to the consignment of that market derivatives transaction or foreign market derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that market derivatives transaction or foreign market derivatives transaction (or, where that market derivatives transaction or foreign market derivatives transaction was conducted through mediation of consignment, upon concluding with the financial instruments business operator or similar institution that undertook that mediation of consignment a contract relating to that mediation of consignment, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that mediation): the market derivatives transaction or foreign market derivatives transaction consigned under those contracts
  <sup>machine translation, not official</sup>

  **五**  市場デリバティブ取引（法第二百二十四条の五第一項第五号に規定する市場デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、当該市場デリバティブ取引に係る取引所金融商品市場（同項第五号に規定する取引所金融商品市場をいう。以下この号において同じ。）を開設している金融商品取引所（同項第五号に規定する金融商品取引所をいう。以下この号において同じ。）に加入をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引所の長に告知しているとき　当該金融商品取引所の取引所金融商品市場において行う市場デリバティブ取引
  <sup>art-350-3/par-2/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-5</sup>
  where a person who makes the cash settlement, etc. of a market derivatives transaction (meaning a market derivatives transaction prescribed in Article 224-5, paragraph (1), item (v) of the Act; the same applies hereinafter in this item), upon joining a financial instruments exchange (meaning a financial instruments exchange prescribed in item (v) of that paragraph; the same applies hereinafter in this item) that operates the financial instruments exchange market (meaning a financial instruments exchange market prescribed in item (v) of that paragraph; the same applies hereinafter in this item) relating to that market derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of that financial instruments exchange: the market derivatives transaction conducted in the financial instruments exchange market of that financial instruments exchange
  <sup>machine translation, not official</sup>

  **六**  店頭デリバティブ取引（法第二百二十四条の五第一項第六号に規定する店頭デリバティブ取引をいう。以下この号において同じ。）の差金等決済をする者が、金融商品取引業者等と当該店頭デリバティブ取引に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該店頭デリバティブ取引に係る営業所の長に（当該店頭デリバティブ取引を取次ぎにより行つた場合には、当該取次ぎを引き受けた金融商品取引業者等と当該取次ぎに係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該金融商品取引業者等の当該取次ぎに係る営業所の長に）告知しているとき　これらの契約に基づき行う店頭デリバティブ取引
  <sup>art-350-3/par-2/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-6</sup>
  where a person who makes the cash settlement, etc. of an over-the-counter derivatives transaction (meaning an over-the-counter derivatives transaction prescribed in Article 224-5, paragraph (1), item (vi) of the Act; the same applies hereinafter in this item), upon concluding with a financial instruments business operator or similar institution a contract relating to that over-the-counter derivatives transaction, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that over-the-counter derivatives transaction (or, where that over-the-counter derivatives transaction was conducted through mediation, upon concluding with the financial instruments business operator or similar institution that undertook that mediation a contract relating to that mediation, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of that financial instruments business operator or similar institution relating to that mediation): the over-the-counter derivatives transaction conducted under those contracts
  <sup>machine translation, not official</sup>

  **七**  法第二百二十四条の五第一項第七号に規定する有価証券（以下この項において「有価証券」という。）の差金等決済をする者が、当該有価証券を購入又は相続その他の方法により取得した場合において、当該有価証券の名義の変更又は書換えの請求をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を、その有価証券に表示される権利の行使（同条第二項第三号に規定する行使をいう。次号において同じ。）若しくは放棄に関する事務の取扱いをする同条第一項第四号に規定する金融商品取引業者（以下この項において「金融商品取引業者」という。）の営業所の長又は当該有価証券の譲渡の対価の支払をする金融商品取引業者の営業所の長に告知しているとき　当該有価証券の取得
  <sup>art-350-3/par-2/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-7</sup>
  where a person who makes the cash settlement, etc. of the Securities prescribed in Article 224-5, paragraph (1), item (vii) of the Act (hereinafter referred to as "Securities" in this paragraph) has acquired those Securities by purchase, inheritance, or other means, and, upon requesting a change of name or rewriting of those Securities, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business office of the financial instruments business operator prescribed in paragraph (1), item (iv) of that Article (hereinafter referred to as a "financial instruments business operator" in this paragraph) that handles the affairs relating to the exercise (meaning the exercise prescribed in paragraph (2), item (iii) of that Article; the same applies in the following item) or abandonment of the rights represented by those Securities, or to the head of the business office of the financial instruments business operator that makes payment of the consideration for the transfer of those Securities: the acquisition of those Securities
  <sup>machine translation, not official</sup>

  **八**  有価証券の差金等決済をする者が、当該有価証券に表示される権利の行使若しくは放棄に関する事務の取扱いをする金融商品取引業者の営業所又は当該有価証券の譲渡の対価の支払をする金融商品取引業者の営業所においてこれらの有価証券の保管の委託に係る契約を締結する際、その者の氏名又は名称、住所及び個人番号又は法人番号をこれらの金融商品取引業者の営業所の長に告知しているとき　その差金等決済の時まで当該契約に基づき保管の委託をしていた有価証券の取得
  <sup>art-350-3/par-2/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-8</sup>
  where a person who makes the cash settlement, etc. of Securities, upon concluding a contract relating to the custody of those Securities at the business office of the financial instruments business operator that handles the affairs relating to the exercise or abandonment of the rights represented by those Securities or at the business office of the financial instruments business operator that makes payment of the consideration for the transfer of those Securities, gives notice of the person's name or title, address, and individual number or corporate number to the head of the business offices of those financial instruments business operators: the acquisition of the Securities that the person had placed in custody under that contract until the time of that cash settlement, etc.
  <sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項各号に定める先物取引の差金等決済をする者が同項各号の告知をした後、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該先物取引の差金等決済をする日までに、当該各号に掲げる場合の区分に応じ当該各号に定める事項を当該告知に係る商品先物取引業者等に告知しなければならない。当該告知をした後、再び第一号又は第二号に掲げる場合に該当することとなつた場合についても、同様とする。
<sup>art-350-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3</sup>
In the case referred to in the preceding paragraph, when a person who makes the cash settlement, etc. of a futures transaction specified in the items of that paragraph comes to fall under a case listed in the following items after giving the notice under the items of that paragraph, that person must, by the date of first making the cash settlement, etc. of that futures transaction on or after the day on which the person came to fall under that case, give notice of the matters specified in each item according to the category of cases listed in that item to the futures commission merchant or similar party to which that notice relates. The same applies where, after giving that notice, the person again comes to fall under a case listed in item (i) or item (ii).
<sup>machine translation, not official</sup>

  **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
  <sup>art-350-3/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3/item-1</sup>
  where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
  <sup>machine translation, not official</sup>

  **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
  <sup>art-350-3/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3/item-2</sup>
  where the person has changed the person's individual number: the person's name, address and individual number after the change;
  <sup>machine translation, not official</sup>

  **三**  行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
  <sup>art-350-3/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3/item-3</sup>
  where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
  <sup>machine translation, not official</sup>

**第四項**  法第二百二十四条の五第一項に規定する政令で定める者は、差金等決済に係る先物取引の商品先物取引業者等が、財務省令で定めるところにより、当該差金等決済をする者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合における当該差金等決済をする者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
<sup>art-350-3/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-4</sup>
The persons specified by Cabinet Order prescribed in Article 224-5, paragraph (1) of the Act are to be the persons who make the cash settlement, etc. (excluding a person whose name or title, address, or individual number or corporate number differs from that person's name or title, address, or individual number or corporate number stated in the books) in the case where the futures commission merchant or similar party for the futures transaction subject to the cash settlement, etc. has, as provided by Ministry of Finance Order, books stating the name or title, address, individual number or corporate number and other matters of the person making that cash settlement, etc. (limited to books created by having been presented with any of the documents specified in the items of Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article, having been sent that person's electronic certificate for signature or similar record, or having received the specified notice, etc. relating to that person, or by having made the confirmation under the provisions of paragraph (4) of the following Article).
<sup>machine translation, not official</sup>

### 第三百五十条の四（先物取引の差金等決済をする者の告知に係る住民票の写しその他の書類の提示等） — Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice by a Person Settling a Futures Contract
<sup>caption: machine translation, not official</sup>
<sup>art-350-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4</sup>

**第一項**  先物取引の差金等決済をする者は、前条の規定による告知をする際、当該告知をする商品先物取引業者等に、次項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類を提示し、又は署名用電子証明書等を送信しなければならない。
<sup>art-350-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-1</sup>
A person who makes the cash settlement, etc. of a futures transaction must, when giving notice pursuant to the provisions of the preceding Article, present to the futures commission merchant or similar party to which the notice is given the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit an electronic certificate for signature or similar record.
<sup>machine translation, not official</sup>

**第二項**  第三百三十七条第二項の規定は、法第二百二十四条の五第一項（先物取引の差金等決済をする者の告知）に規定する政令で定める書類について準用する。
<sup>art-350-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-2</sup>
The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order prescribed in Article 224-5, paragraph (1) (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract) of the Act.
<sup>machine translation, not official</sup>

**第三項**  前条第二項各号の告知をした個人が、同条第三項第一号に掲げる場合に該当することとなつた場合において、同項の規定による告知をするときは、第一項の規定による書類の提示又は署名用電子証明書等の送信に代えて、住所等変更確認書類（当該個人の変更前の氏名又は住所及び変更後の氏名又は住所を証する住民票の写しその他の財務省令で定める書類をいう。次条第一項において同じ。）の提示をすることができる。この場合において、当該個人は、第一項の規定による書類の提示又は署名用電子証明書等の送信をしたものとみなす。
<sup>art-350-4/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-3</sup>
Where an individual who has given the notice under the items of paragraph (2) of the preceding Article comes to fall under the case listed in paragraph (3), item (i) of that Article and gives the notice under the provisions of that paragraph, the individual may, in lieu of presenting documents or transmitting an electronic certificate for signature or similar record under the provisions of paragraph (1), present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or any other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article). In this case, the individual is deemed to have presented the documents or transmitted the electronic certificate for signature or similar record under the provisions of paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  先物取引の差金等決済をする法人で法人番号保有者に該当するものが商品先物取引業者等に前条の規定による告知をする際、当該商品先物取引業者等が、当該告知があつた名称、住所及び法人番号につき、行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）の規定により公表されたその先物取引の差金等決済をする法人の名称、住所及び法人番号と同じであることの確認をした場合には、その先物取引の差金等決済をする法人は、第一項の規定にかかわらず、当該商品先物取引業者等に対しては、同項に規定する書類の提示を要しないものとする。
<sup>art-350-4/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-4</sup>
In the case where, when a corporation that makes the cash settlement, etc. of a futures transaction and that falls under a Corporation Number Holder gives notice under the provisions of the preceding Article to the futures commission merchant or similar party, the futures commission merchant or similar party has confirmed that the name, address and corporate number notified are the same as the name, address and corporate number of that corporation making the cash settlement, etc. of the futures transaction that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation making the cash settlement, etc. of the futures transaction is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the futures commission merchant or similar party.
<sup>machine translation, not official</sup>

**第五項**  先物取引の差金等決済をする者が商品先物取引業者等に前条の規定による告知をする場合において、当該商品先物取引業者等が、財務省令で定めるところにより、その先物取引の差金等決済をする者の氏名又は名称、住所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。以下この項において同じ。）その他の事項を記載した帳簿（その者から申請書（その者の第二項において準用する第三百三十七条第二項各号に定める書類のいずれかの写しを添付したもの又はその提出の際にその者の署名用電子証明書等の送信若しくは前項の規定による確認を受けているものに限る。）の提出（当該申請書の提出に代えて行う電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法による当該申請書に記載すべき事項の提供を含む。）を受けて作成されたものに限る。）を備えているときは、その先物取引の差金等決済をする者は、第一項の規定にかかわらず、当該商品先物取引業者等に対しては、同項に規定する書類の提示又は署名用電子証明書等の送信を要しないものとする。ただし、当該告知をする氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されているその者の氏名又は名称、住所及び個人番号又は法人番号と異なるときは、この限りでない。
<sup>art-350-4/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-5</sup>
In the case where a person who makes the cash settlement, etc. of a futures transaction gives notice under the provisions of the preceding Article to the futures commission merchant or similar party, if the futures commission merchant or similar party has, as provided by Ministry of Finance Order, books stating the name or title, address and individual number or corporate number of that person making the cash settlement, etc. of the futures transaction (for a person who has neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph) and other matters (limited to books created by having received from that person the submission of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) has been attached, or one in respect of which, at the time of its submission, the transmission of that person's electronic certificate for signature or similar record or the confirmation under the provisions of the preceding paragraph has been received) (including the provision of the matters to be stated in that written application, in lieu of its submission, by a method using an electronic data processing system or other method using information and communications technology)), the person making the cash settlement, etc. of the futures transaction is not required, notwithstanding the provisions of paragraph (1), to present the documents prescribed in that paragraph to the futures commission merchant or similar party or transmit an electronic certificate for signature or similar record to it. However, this does not apply where the name or title, address and individual number or corporate number given in that notice differ from the name or title, address and individual number or corporate number of that person stated in those books.
<sup>machine translation, not official</sup>

### 第三百五十条の五（商品先物取引業者等の確認等） — Confirmation, etc. by a Futures Commission Merchant or Similar Party
<sup>caption: machine translation, not official</sup>
<sup>art-350-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5</sup>

**第一項**  商品先物取引業者等は、第三百五十条の三（先物取引の差金等決済をする者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百五十条の三第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）にあつては、氏名又は名称及び住所。以下この項及び次項において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。
<sup>art-350-5/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-1</sup>
Where notice has been given pursuant to the provisions of Article 350-3 (Notice by the Person Paying the Difference or Otherwise Settling a Futures Contract), the futures commission merchant or similar party must, except where it has made the confirmation under the provisions of paragraph (4) of the preceding Article, confirm whether the name or title, address and individual number or corporate number notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number or an individual who has given the notice under the provisions of Article 350-3, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to the provisions of paragraph (3) of the preceding Article at the time of that notice), the name or title and address; the same applies hereinafter in this paragraph and the following paragraph) are the same as the name or title, address and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation of a Copy of Certificate of Residence and Other Documents in Connection with Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc. or the electronic certificate for signature or similar record, that were presented or transmitted to it at the time of that notice.
<sup>machine translation, not official</sup>

**第二項**  商品先物取引業者等は、第三百五十条の三の規定による告知があつた場合において、当該告知をした者が前条第五項に規定する帳簿に記載されている者であるとき（同項ただし書に該当するときを除く。）は、前項の規定にかかわらず、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。
<sup>art-350-5/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-2</sup>
Where notice has been given pursuant to the provisions of Article 350-3, and the person who has given that notice is a person stated in the books prescribed in paragraph (5) of the preceding Article (excluding the case falling under the proviso to that paragraph), the futures commission merchant or similar party must, notwithstanding the provisions of the preceding paragraph, confirm whether the name or title, address and individual number or corporate number notified are the same as the name or title, address and individual number or corporate number stated in those books.
<sup>machine translation, not official</sup>

**第三項**  商品先物取引業者等は、前二項又は前条第四項の規定による確認をした場合には、財務省令で定めるところにより、これらの規定による確認に関する帳簿（これに類する帳簿又は書類を含む。）に、これらの規定による確認をした旨を明らかにし、かつ、これらの帳簿を保存しなければならない。
<sup>art-350-5/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-3</sup>
Where the futures commission merchant or similar party has made the confirmation under the provisions of the preceding two paragraphs or paragraph (4) of the preceding Article, it must, as provided by Ministry of Finance Order, make clear in the books relating to the confirmation under those provisions (including books or documents similar thereto) that the confirmation under those provisions has been made, and preserve those books.
<sup>machine translation, not official</sup>

### 第三百五十条の六（金地金等の譲渡の対価に係る告知義務のない公共法人等の範囲） — Scope of Public Corporations, etc. Not Subject to the Obligation of Notice Regarding Consideration for Transferring Gold Bullion and Similar Items
<sup>caption: machine translation, not official</sup>
<sup>art-350-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-6</sup>

**第一項**  法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する法人税法別表第一（公共法人の表）に掲げる法人その他の政令で定めるものは、公共法人等とする。
<sup>art-350-6/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-6/par-1</sup>
The corporations listed in Appended Table I (Table of Public Corporations) of the Corporation Tax Act and other persons specified by Cabinet Order, as prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act, are to be public corporations, etc.
<sup>machine translation, not official</sup>

### 第三百五十条の七（金地金等の譲渡の対価の受領者の告知を要しない譲渡の対価の上限額） — Upper Limit on Consideration for a Transfer for Which Notice by the Recipient of Consideration for Transferring Gold Bullion and Similar Items Is Not Required
<sup>caption: machine translation, not official</sup>
<sup>art-350-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-7</sup>

**第一項**  法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する政令で定める金額は、二百万円とする。
<sup>art-350-7/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-7/par-1</sup>
The amount specified by Cabinet Order as prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act is 2,000,000 yen.
<sup>machine translation, not official</sup>

### 第三百五十条の八（金地金等の譲渡の対価の受領者の告知） — Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items
<sup>caption: machine translation, not official</sup>
<sup>art-350-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8</sup>

**第一項**  国内において法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する金地金等（以下第三百五十条の十（金地金等の譲渡の対価の支払者の確認等）までにおいて「金地金等」という。）の譲渡の対価（法第二百二十四条の六に規定する対価をいう。以下第三百五十条の十までにおいて同じ。）につき支払を受ける者（公共法人等を除く。以下この条及び次条において同じ。）は、その金地金等の譲渡の対価につきその支払を受けるべき時までに、その都度、その者の氏名又は名称、住所（国内に住所を有しない者にあつては、法第二百二十四条の六に規定する財務省令で定める場所。以下第三百五十条の十までにおいて同じ。）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又は第四項の規定に該当する者（第三百五十条の十第一項において「番号既告知者」という。）にあつては、氏名又は名称及び住所。次項において同じ。）を、その金地金等の譲渡の対価の法第二百二十四条の六に規定する支払者（以下第三百五十条の十までにおいて「支払者」という。）に告知しなければならない。
<sup>art-350-8/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-1</sup>
A person who receives payment in Japan of the consideration (meaning the consideration prescribed in Article 224-6 of the Act; the same applies hereinafter through Article 350-10) for the transfer of gold bullion and similar items prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act (hereinafter referred to as "gold bullion and similar items" through Article 350-10 (Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.)) (excluding public corporations, etc.; the same applies hereinafter in this Article and the following Article) must, each time, by the time the person is to receive payment of the consideration for the transfer of the gold bullion and similar items, notify the payer prescribed in Article 224-6 of the Act of the consideration for the transfer of the gold bullion and similar items (hereinafter referred to as the "payer" through Article 350-10) of the person's name or title, address (for a person who has no address in Japan, the place prescribed by Ministry of Finance Order as prescribed in Article 224-6 of the Act; the same applies hereinafter through Article 350-10), and individual number or corporate number (for a person who has neither an individual number nor a corporate number or a person who falls under paragraph (4) (referred to as a "person who has already notified the individual number" in Article 350-10, paragraph (1)), the name or title and address; the same applies in the following paragraph).
<sup>machine translation, not official</sup>

**第二項**  金地金等の譲渡の対価の支払を受ける者が、当該金地金等を購入により取得した場合において、当該購入に係る売買契約の締結をする際、その者の氏名又は名称、住所及び個人番号又は法人番号を当該対価の支払者の営業所、事務所その他これらに準ずるもの（以下この条において「営業所等」という。）の長に告知しているときは、その者は、その支払を受ける当該金地金等の譲渡の対価につき前項の規定による告知をしたものとみなす。
<sup>art-350-8/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-2</sup>
Where a person who receives payment of consideration for the transfer of gold bullion and similar items has acquired the gold bullion and similar items by purchase, and has notified the head of the payer's business office, office, or other similar place (hereinafter in this Article referred to as the "business office or similar place") of the person's name or title, address, and individual number or corporate number when concluding the sales contract pertaining to the purchase, the person is deemed to have given the notice under the preceding paragraph with respect to the consideration for the transfer of gold bullion and similar items for which the person receives payment.
<sup>machine translation, not official</sup>

**第三項**  前項の場合において、同項の金地金等の譲渡の対価の支払を受ける者が同項の告知をした後、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該金地金等の譲渡に係る対価の支払を受けるべき時までに、当該各号に掲げる場合の区分に応じ当該各号に定める事項を当該対価の支払者の営業所等の長に告知しなければならない。当該告知をした後、再び第一号又は第二号に掲げる場合に該当することとなつた場合についても、同様とする。
<sup>art-350-8/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3</sup>
In the case referred to in the preceding paragraph, if, after a person who receives payment of consideration for the transfer of gold bullion and similar items under that paragraph has given the notice under that paragraph, the person comes to fall under any of the cases set out in the following items, the person must notify the head of the payer's business office or similar place of the matters specified in the relevant item according to the category of cases set out in the items, by the time the person is first to receive payment of consideration pertaining to transferring the gold bullion, etc. on or after the day on which the person came to fall under the case; the same applies where, after giving that notice, the person again comes to fall under the case set out in item (i) or item (ii).
<sup>machine translation, not official</sup>

  **一**  その者の氏名若しくは名称又は住所の変更をした場合　その者のその変更をした後の氏名又は名称、住所及び法人番号（その者が個人である場合には、その変更をした後の氏名及び住所）
  <sup>art-350-8/par-3/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3/item-1</sup>
  where the person has changed the person's name or title or address: the person's name or title, address and corporate number after the change (if the person is an individual, the person's name and address after the change);
  <sup>machine translation, not official</sup>

  **二**  その者の個人番号の変更をした場合　その者のその変更をした後の氏名、住所及び個人番号
  <sup>art-350-8/par-3/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3/item-2</sup>
  where the person has changed the person's individual number: the person's name, address and individual number after the change;
  <sup>machine translation, not official</sup>

  **三**  行政手続における特定の個人を識別するための番号の利用等に関する法律の規定により個人番号又は法人番号が初めて通知された場合　その者のその通知を受けた後の氏名又は名称、住所及び個人番号又は法人番号
  <sup>art-350-8/par-3/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3/item-3</sup>
  where an individual number or corporate number has been notified for the first time pursuant to the provisions of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures: the person's name or title, address and individual number or corporate number after receiving that notification.
  <sup>machine translation, not official</sup>

**第四項**  法第二百二十四条の六に規定する政令で定める者は、金地金等の譲渡の対価の支払者が、財務省令で定めるところにより、当該金地金等の譲渡の対価の支払を受ける者の氏名又は名称、住所及び個人番号又は法人番号その他の事項を記載した帳簿（その者の次条第二項において準用する第三百三十七条第二項各号（告知に係る住民票の写しその他の書類の提示等）に定める書類のいずれかの提示若しくはその者の署名用電子証明書等の送信若しくはその者に係る特定通知等を受け、又は次条第四項の規定による確認をして作成されたものに限る。）を備えている場合におけるその支払を受ける者（その者の氏名若しくは名称、住所又は個人番号若しくは法人番号が当該帳簿に記載されているその者の氏名若しくは名称、住所又は個人番号若しくは法人番号と異なるものを除く。）とする。
<sup>art-350-8/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-4</sup>
The persons specified by Cabinet Order as prescribed in Article 224-6 of the Act are persons receiving payment of consideration for the transfer of gold bullion and similar items (excluding a person whose name or title, address, or individual number or corporate number differs from the person's name or title, address, or individual number or corporate number entered in the ledger) in the case where the payer of the consideration has a ledger, prepared in accordance with Ministry of Finance Order, stating the name or title, address, and individual number or corporate number of the person receiving payment of the consideration and other matters (limited to one prepared by receiving the presentation of any of the documents specified in the items of Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to paragraph (2) of the following Article or the transmission of the person's electronic certificate for signature or similar record, or by receiving a specified notice, etc. pertaining to the person, or by making the confirmation under paragraph (4) of the following Article).
<sup>machine translation, not official</sup>

### 第三百五十条の九（金地金等の譲渡の対価の受領者の告知に係る住民票の写しその他の書類の提示等） — Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items
<sup>caption: machine translation, not official</sup>
<sup>art-350-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9</sup>

**第一項**  金地金等の譲渡の対価につき支払を受ける者は、前条の規定による告知をする際、当該告知をする当該対価の支払者に、次項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類を提示し、又は署名用電子証明書等を送信しなければならない。
<sup>art-350-9/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-1</sup>
A person who receives payment of consideration for the transfer of gold bullion and similar items must, when giving the notice under the preceding Article, present to the payer of the consideration to whom the notice is given the documents prescribed in Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to the following paragraph, or transmit the person's electronic certificate for signature or similar record.
<sup>machine translation, not official</sup>

**第二項**  第三百三十七条第二項の規定は、法第二百二十四条の六（金地金等の譲渡の対価の受領者の告知）に規定する政令で定める書類について準用する。
<sup>art-350-9/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-2</sup>
The provisions of Article 337, paragraph (2) apply mutatis mutandis to the documents specified by Cabinet Order as prescribed in Article 224-6 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items) of the Act.
<sup>machine translation, not official</sup>

**第三項**  前条第二項の規定による告知をした個人が、同条第三項第一号に掲げる場合に該当することとなつた場合において、同項の規定による告知をするときは、第一項の規定による書類の提示又は署名用電子証明書等の送信に代えて、住所等変更確認書類（当該個人の変更前の氏名又は住所及び変更後の氏名又は住所を証する住民票の写しその他の財務省令で定める書類をいう。次条第一項において同じ。）の提示をすることができる。この場合において、当該個人は、第一項の規定による書類の提示又は署名用電子証明書等の送信をしたものとみなす。
<sup>art-350-9/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-3</sup>
Where an individual who has given notice under paragraph (2) of the preceding Article comes to fall under the case set out in paragraph (3), item (i) of that Article, when giving notice under that paragraph, the individual may present a document confirming a change of address, etc. (meaning a copy of the certificate of residence certifying the individual's name or address before the change and name or address after the change, or other document specified by Ministry of Finance Order; the same applies in paragraph (1) of the following Article) in lieu of the presentation of documents or the transmission of an electronic certificate for signature or similar record under paragraph (1). In this case, the individual is deemed to have presented documents or transmitted an electronic certificate for signature or similar record under paragraph (1).
<sup>machine translation, not official</sup>

**第四項**  金地金等の譲渡の対価につき支払を受ける法人で法人番号保有者に該当するものが当該対価の支払者に前条の規定による告知をする際、当該対価の支払者が、当該告知があつた名称、住所及び法人番号につき、行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項（通知等）の規定により公表されたその支払を受ける法人の名称、住所及び法人番号と同じであることの確認をした場合には、その支払を受ける法人は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示を要しないものとする。
<sup>art-350-9/par-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-4</sup>
Where, when a corporation that receives payment of consideration for the transfer of gold bullion and similar items and is a Corporation Number Holder gives notice under the preceding Article to the payer of the consideration, the payer of the consideration confirms that the name, address and corporate number so notified are the same as the name, address and corporate number of the corporation receiving payment that have been published pursuant to the provisions of Article 39, paragraph (4) (Notice) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures, the corporation receiving payment is not required, notwithstanding paragraph (1), to present the documents prescribed in that paragraph to the payer of the consideration.
<sup>machine translation, not official</sup>

**第五項**  金地金等の譲渡の対価につき支払を受ける者が当該対価の支払者に前条の規定による告知をする場合において、当該対価の支払者が、財務省令で定めるところにより、その支払を受ける者の氏名又は名称、住所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。以下この項において同じ。）その他の事項を記載した帳簿（その者から申請書（その者の第二項において準用する第三百三十七条第二項各号に定める書類のいずれかの写しを添付したもの又はその提出の際にその者の署名用電子証明書等の送信若しくは前項の規定による確認を受けているものに限る。）の提出を受けて作成されたものに限る。）を備えているときは、その支払を受ける者は、第一項の規定にかかわらず、当該対価の支払者に対しては、同項に規定する書類の提示又は署名用電子証明書等の送信を要しないものとする。ただし、当該告知をする氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されているその者の氏名又は名称、住所及び個人番号又は法人番号と異なるときは、この限りでない。
<sup>art-350-9/par-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-5</sup>
Where a person who receives payment of consideration for the transfer of gold bullion and similar items gives notice under the preceding Article to the payer of the consideration, if the payer of the consideration has a ledger, prepared in accordance with Ministry of Finance Order, stating the name or title, address, and individual number or corporate number of the person receiving payment (for a person who has neither an individual number nor a corporate number, the name or title and address; the same applies hereinafter in this paragraph) and other matters (limited to one prepared upon receiving the submission from that person of a written application (limited to one to which a copy of any of the documents specified in the items of Article 337, paragraph (2) as applied mutatis mutandis pursuant to paragraph (2) is attached, or one in connection with whose submission the transmission of the person's electronic certificate for signature or similar record or the confirmation under the preceding paragraph has been received)), the person receiving payment is not required, notwithstanding paragraph (1), to present the documents prescribed in that paragraph to the payer of the consideration or to transmit an electronic certificate for signature or similar record; provided, however, that this does not apply where the name or title, address, and individual number or corporate number so notified differ from the name or title, address, and individual number or corporate number of that person entered in the ledger.
<sup>machine translation, not official</sup>

### 第三百五十条の十（金地金等の譲渡の対価の支払者の確認等） — Confirmation by Payer of Consideration for Transferring Gold Bullion and Similar Items, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-350-10 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10</sup>

**第一項**  金地金等の譲渡の対価の支払者は、第三百五十条の八（金地金等の譲渡の対価の受領者の告知）の規定による告知があつた場合には、前条第四項の規定による確認をした場合を除き、当該告知があつた氏名又は名称、住所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、番号既告知者又は第三百五十条の八第三項の規定による告知をした個人（当該告知の際に前条第三項の規定により住所等変更確認書類を提示した個人に限る。）にあつては、氏名又は名称及び住所。以下この項において同じ。）が、当該告知の際に提示又は送信を受けた前条第二項において準用する第三百三十七条第二項（告知に係る住民票の写しその他の書類の提示等）に規定する書類若しくは住所等変更確認書類又は署名用電子証明書等に記載又は記録がされた氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかを確認しなければならない。この場合において、当該告知をした者が前条第五項に規定する帳簿に記載されている者であるときは、当該告知があつた氏名又は名称、住所及び個人番号又は法人番号が当該帳簿に記載されている氏名又は名称、住所及び個人番号又は法人番号と同じであるかどうかをそれぞれ確認しなければならない。
<sup>art-350-10/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10/par-1</sup>
When notice has been given under Article 350-8 (Notice by Recipients of Consideration for Transferring Gold Bullion and Similar Items), except where the payer has made the confirmation under paragraph (4) of the preceding Article, the payer of consideration for the transfer of gold bullion and similar items must confirm whether the name or title, address, and individual number or corporate number so notified (for a person who has neither an individual number nor a corporate number, a person who has already notified the individual number, or an individual who has given notice under Article 350-8, paragraph (3) (limited to an individual who presented a document confirming a change of address, etc. pursuant to paragraph (3) of the preceding Article when giving that notice), the name or title and address; the same applies hereinafter in this paragraph) are the same as the name or title, address, and individual number or corporate number stated or recorded in the documents prescribed in Article 337, paragraph (2) (Presentation, etc. of Copies of Certificates of Residence and Other Documents Related to Notice) as applied mutatis mutandis pursuant to paragraph (2) of the preceding Article, the document confirming a change of address, etc., or the electronic certificate for signature or similar record, that were presented or transmitted when the notice was given. In this case, where the person who gave the notice is a person entered in the ledger prescribed in paragraph (5) of the preceding Article, the payer must confirm, respectively, whether the name or title, address, and individual number or corporate number so notified are the same as the name or title, address, and individual number or corporate number entered in that ledger.
<sup>machine translation, not official</sup>

**第二項**  金地金等の譲渡の対価の支払者は、前項又は前条第四項の規定による確認をした場合には、財務省令で定めるところにより、これらの規定による確認に関する帳簿（これに類する帳簿又は書類を含む。）に、これらの規定による確認をした旨を明らかにし、かつ、これらの帳簿を保存しなければならない。
<sup>art-350-10/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10/par-2</sup>
Where the payer of consideration for the transfer of gold bullion and similar items has made the confirmation under the preceding paragraph or paragraph (4) of the preceding Article, the payer must, in accordance with Ministry of Finance Order, make clear, in the ledger relating to the confirmation under those provisions (including similar ledgers or documents), that the payer has made the confirmation under those provisions, and must preserve those ledgers.
<sup>machine translation, not official</sup>

### 第三百五十一条（生命保険金に類する給付等） — Benefits Similar to Life Insurance Proceeds, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-351 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351</sup>

**第一項**  法第二百二十五条第一項第四号（支払調書等）に規定する政令で定める給付は、次に掲げるもの（法第二十八条第一項（給与所得）に規定する給与等、法第三十条第一項（退職所得）に規定する退職手当等又は法第三十五条第三項（公的年金等の定義）に規定する公的年金等に該当するものを除く。）とする。
<sup>art-351/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1</sup>
The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (iv) (Payment Reports and Notice of Payment) of the Act are the following (excluding those that fall under salary or other wage prescribed in Article 28, paragraph (1) (Salary Income) of the Act, severance pay or other such compensation prescribed in Article 30, paragraph (1) (Retirement Income) of the Act, or public pension or retirement package prescribed in Article 35, paragraph (3) (Definition of Public Pension or Retirement Package) of the Act).
<sup>machine translation, not official</sup>

  **一**  生命保険契約（法第二百二十五条第一項第四号に規定する生命保険契約をいう。次項第一号において同じ。）又は旧簡易生命保険契約（第三十条第一号（非課税とされる保険金、損害賠償金等）に規定する旧簡易生命保険契約をいう。）に基づいて支払う保険金（年金を含む。）及び解約返戻金（法第百七十四条第八号（内国法人に係る所得税の課税標準）に掲げる差益に係るものを除く。）
  <sup>art-351/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-1</sup>
  insurance proceeds (including annuities) and cancellation refunds (excluding those relating to the gains listed in Article 174, item (viii) (Tax Base for a Domestic Corporation's Income Taxes) of the Act) paid under a life insurance contract (meaning a life insurance contract prescribed in Article 225, paragraph (1), item (iv) of the Act; the same applies in item (i) of the following paragraph) or a former postal life insurance policy (meaning a former postal life insurance policy prescribed in Article 30, item (i) (Insurance Proceeds, Damages, etc. Treated as Nontaxable));
  <sup>machine translation, not official</sup>

  **二**  法第七十六条第六項第三号（生命保険料控除）に掲げる契約又は第三百二十六条第二項第二号（生命保険契約等に基づく年金に係る源泉徴収）に掲げる契約に基づいて支払う共済金（共済年金を含む。）及び解約返戻金（法第百七十四条第八号に掲げる差益に係るものを除く。）
  <sup>art-351/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-2</sup>
  mutual aid benefits (including mutual aid pensions) and cancellation refunds (excluding those relating to the gains listed in Article 174, item (viii) of the Act) paid under a contract listed in Article 76, paragraph (6), item (iii) (Life Insurance Premium Deduction) of the Act or a contract listed in Article 326, paragraph (2), item (ii) (Withholding on Annuities under Life Insurance Contracts, etc.);
  <sup>machine translation, not official</sup>

  **三**  第七十六条第一項各号又は第二項各号（退職金共済制度等に基づく一時金で退職手当等とみなさないもの）に掲げる給付
  <sup>art-351/par-1/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-3</sup>
  benefits listed in the items of Article 76, paragraph (1) or the items of paragraph (2) (Lump-Sum Payments under Retirement Allowance Mutual Aid Systems, etc. That Are Not Deemed Severance Pay or Other Such Compensation);
  <sup>machine translation, not official</sup>

  **四**  旧厚生年金保険法第九章（厚生年金基金及び企業年金連合会）の規定に基づく一時金、確定給付企業年金法第三条第一項（確定給付企業年金の実施）に規定する確定給付企業年金に係る規約に基づいて支給を受ける一時金、法人税法附則第二十条第三項（退職年金等積立金に対する法人税の特例）に規定する適格退職年金契約に基づいて支給を受ける一時金又は第七十二条第三項第五号イからハまで（退職手当等とみなす一時金）に掲げる規定に基づいて支給を受ける一時金
  <sup>art-351/par-1/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-4</sup>
  a lump-sum payment under the provisions of Chapter IX (Employees' Pension Funds and Pension Fund Association) of the former Employees' Pension Insurance Act, a lump-sum payment received under the plan rules pertaining to a defined-benefit corporate pension prescribed in Article 3, paragraph (1) (Implementation of Defined-Benefit Corporate Pension) of the Defined-Benefit Corporate Pension Act, a lump-sum payment received under a qualified retirement pension contract prescribed in Article 20, paragraph (3) of the Supplementary Provisions (Special Provisions on Corporation Tax on Retirement Pension Funds) of the Corporation Tax Act, or a lump-sum payment received under the provisions listed in Article 72, paragraph (3), item (v), (a) through (c) (Lump-Sum Payments Deemed Severance Pay or Other Such Compensation);
  <sup>machine translation, not official</sup>

  **五**  中小企業退職金共済法第十六条第一項（解約手当金）に規定する解約手当金又は第七十四条第五項（特定退職金共済団体の承認）に規定する特定退職金共済団体が行うこれに類する給付
  <sup>art-351/par-1/item-5 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-5</sup>
  a cancellation refund prescribed in Article 16, paragraph (1) (Cancellation Refund) of the Small and Medium Sized Enterprise Retirement Allowance Cooperative Act, or a similar benefit provided by a specified retirement allowance mutual aid organization prescribed in Article 74, paragraph (5) (Approval of Specified Retirement Allowance Mutual Aid Organizations);
  <sup>machine translation, not official</sup>

  **六**  小規模企業共済法第十二条第一項（解約手当金）に規定する解約手当金
  <sup>art-351/par-1/item-6 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-6</sup>
  a cancellation refund prescribed in Article 12, paragraph (1) (Cancellation Refund) of the Small Enterprise Mutual Relief Projects Act;
  <sup>machine translation, not official</sup>

  **七**  確定拠出年金法附則第二条の二第二項及び第三条第二項（脱退一時金）に規定する脱退一時金
  <sup>art-351/par-1/item-7 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-7</sup>
  lump-sum withdrawal payments prescribed in Article 2-2, paragraph (2) and Article 3, paragraph (2) of the Supplementary Provisions (Lump-Sum Withdrawal Payments) of the Defined Contribution Pension Act;
  <sup>machine translation, not official</sup>

  **八**  第二十条第二項（非課税とされる業務上の傷害に基づく給付等）に規定する共済制度に係る同項の脱退一時金
  <sup>art-351/par-1/item-8 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-8</sup>
  the lump-sum withdrawal payments referred to in Article 20, paragraph (2) (Benefits Based on Injuries in the Course of Duties That Are Nontaxable) relating to the mutual aid system prescribed in that paragraph;
  <sup>machine translation, not official</sup>

  **九**  租税特別措置法第二十九条の三（勤労者が受ける財産形成給付金等に係る課税の特例）に規定する財産形成給付金又は第一種財産形成基金給付金若しくは第二種財産形成基金給付金
  <sup>art-351/par-1/item-9 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-1/item-9</sup>
  an asset-building benefit, or a Type 1 asset-building fund benefit or Type 2 asset-building fund benefit, prescribed in Article 29-3 (Special Provisions on Taxation of Asset-Building Benefits, etc. Received by Workers) of the Act on Special Measures Concerning Taxation.
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十五条第一項第五号に規定する政令で定める給付は、次に掲げるものとする。
<sup>art-351/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-2</sup>
The benefits specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (v) of the Act are the following.
<sup>machine translation, not official</sup>

  **一**  損害保険契約等（法第七十六条第六項第四号に掲げる契約で生命保険契約以外のもの、法第七十七条第二項各号（地震保険料控除）に掲げる契約及び第三百二十六条第二項各号（第二号を除く。）に掲げる契約をいう。次号において同じ。）及び法第二百二十五条第一項第五号に規定する少額短期保険業者の締結した同号に規定する損害保険契約の第百八十四条第四項（満期返戻金等に係る一時所得の金額の計算上控除する保険料等）に規定する満期返戻金等（法第百七十四条第八号に掲げる差益に係るものを除く。）
  <sup>art-351/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-2/item-1</sup>
  the maturity refunds, etc. prescribed in Article 184, paragraph (4) (Insurance Premiums, etc. Deducted in the Calculation of the Amount of Occasional Income Pertaining to Maturity Refunds, etc.) (excluding those relating to the gains listed in Article 174, item (viii) of the Act) of casualty insurance policies or similar contracts (meaning contracts listed in Article 76, paragraph (6), item (iv) of the Act that are other than life insurance contracts, contracts listed in the items of Article 77, paragraph (2) (Earthquake Insurance Premium Deduction) of the Act, and contracts listed in the items of Article 326, paragraph (2) (excluding item (ii)); the same applies in the following item) and of casualty insurance policies prescribed in Article 225, paragraph (1), item (v) of the Act that have been concluded by a small amount and short term insurer prescribed in that item;
  <sup>machine translation, not official</sup>

  **二**  損害保険契約等に基づく年金である中途返戻金（当該年金に係る損害保険契約等の保険期間の満了後に支払われる満期返戻金を含む。）
  <sup>art-351/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-2/item-2</sup>
  mid-term refunds that are annuities based on casualty insurance policies or similar contracts (including maturity refunds paid after the expiration of the insurance period of the casualty insurance policy or similar contract pertaining to the annuity).
  <sup>machine translation, not official</sup>

### 第三百五十二条（不動産の貸付け等の支払調書を提出すべき不動産業者） — Real Estate Business Operators Required to Submit Payment Reports on Leasing, etc. of Real Property
<sup>caption: machine translation, not official</sup>
<sup>art-352 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352</sup>

**第一項**  法第二百二十五条第一項第九号（支払調書等）に規定する政令で定める不動産業者は、宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号（定義）に規定する宅地建物取引業を営む者のうち建物の貸借の代理又は媒介を主たる目的とする事業を営む者以外の者とする。
<sup>art-352/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352/par-1</sup>
The real estate business operators specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (ix) (Payment Reports and Notice of Payment) of the Act are, among persons who engage in Real Estate Brokerage prescribed in Article 2, item (ii) (Definitions) of the Real Estate Brokerage Act (Act No. 176 of 1952), persons other than those who operate a business whose main purpose is acting as agent for or intermediary in the leasing of buildings.
<sup>machine translation, not official</sup>

### 第三百五十二条の二（償還金等の支払調書の提出範囲） — Scope of Submission of Payment Reports on Redemption Money or a Similar Asset
<sup>caption: machine translation, not official</sup>
<sup>art-352-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2</sup>

**第一項**  法第二百二十五条第一項第十一号（支払調書及び支払通知書）に規定する政令で定める内国法人は、地方自治法第二百六十条の二第七項（地縁による団体）に規定する認可地縁団体、建物の区分所有等に関する法律第四十七条第二項（成立等）に規定する管理組合法人及び同法第六十六条（建物の区分所有に関する規定の準用）の規定により読み替えられた同項に規定する団地管理組合法人、政党交付金の交付を受ける政党等に対する法人格の付与に関する法律第七条の二第一項（変更の登記）に規定する法人である政党等、密集市街地における防災街区の整備の促進に関する法律第百三十三条第一項（法人格）に規定する防災街区整備事業組合、特定非営利活動促進法第二条第二項（定義）に規定する特定非営利活動法人並びにマンションの再生等の円滑化に関する法律第五条第一項（マンション再生事業の施行）に規定するマンション再生組合、同法第百九条（マンション等売却事業の実施）に規定するマンション等売却組合、同法第百六十三条の二（マンション除却事業の実施）に規定するマンション除却組合及び同法第百六十四条（敷地分割事業の実施）に規定する敷地分割組合とする。
<sup>art-352-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2/par-1</sup>
The Domestic Corporations specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) (Payment Reports and Notice of Payment) of the Act are an authorized neighborhood association prescribed in Article 260-2, paragraph (7) (Neighborhood Associations) of the Local Autonomy Act; an incorporated management association prescribed in Article 47, paragraph (2) (Establishment) of the Act on Building Unit Ownership and an incorporated housing complex management association prescribed in that paragraph as it is read with replacement of terms pursuant to Article 66 (Application Mutatis Mutandis of Provisions Concerning Unit Ownership in a Building) of that Act; a political party, etc. that is a juridical person prescribed in Article 7-2, paragraph (1) (Registration of Change) of the Act on Granting of Juridical Personality to Political Party Receiving Political Party Grants; a disaster control district improvement project association prescribed in Article 133, paragraph (1) (Juridical Personality) of the Act on Promotion of Improvement of Disaster Control Districts in Populated Urban Districts; a specified non-profit corporation prescribed in Article 2, paragraph (2) (Definitions) of the Act on Promotion of Specified Non-profit Activities; and a condominium regeneration association prescribed in Article 5, paragraph (1) (Implementation of Condominium Regeneration Project) of the Act on Facilitation of the Regeneration, etc. of Condominiums, a condominium, etc. sale association prescribed in Article 109 (Implementation of Condominium, etc. Sale Project) of that Act, a condominium demolition association prescribed in Article 163-2 (Implementation of Condominium Demolition Project) of that Act, and a site division association prescribed in Article 164 (Implementation of Site Division Project) of that Act.
<sup>machine translation, not official</sup>

**第二項**  法第二百二十五条第一項第十一号に規定する政令で定める償還金等は、法第二百二十四条の三第二項第七号（株式等の譲渡の対価の受領者等の告知）に掲げる公社債のうち次に掲げるものに係る同条第四項に規定する償還金等とする。
<sup>art-352-2/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2/par-2</sup>
The redemption money or similar assets specified by Cabinet Order as prescribed in Article 225, paragraph (1), item (xi) of the Act are the redemption money or similar assets prescribed in Article 224-3, paragraph (4) of the Act pertaining to the following among the public and corporate bonds listed in paragraph (2), item (vii) of that Article (Notice by Recipients of Consideration for Transferring Shares).
<sup>machine translation, not official</sup>

  **一**  割引の方法により発行されるもの
  <sup>art-352-2/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2/par-2/item-1</sup>
  those issued by means of a discount;
  <sup>machine translation, not official</sup>

  **二**  分離元本公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該元本に係る部分であつた公社債をいう。）
  <sup>art-352-2/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2/par-2/item-2</sup>
  separated principal bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to the principal);
  <sup>machine translation, not official</sup>

  **三**  分離利子公社債（公社債で元本に係る部分と利子に係る部分とに分離されてそれぞれ独立して取引されるもののうち、当該利子に係る部分であつた公社債をいう。）
  <sup>art-352-2/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2/par-2/item-3</sup>
  separated interest bonds (meaning public and corporate bonds that, of public and corporate bonds separated into the part pertaining to the principal and the part pertaining to interest, each of which is traded independently, were the part pertaining to interest);
  <sup>machine translation, not official</sup>

  **四**  利子が支払われる公社債で、その発行価額として財務省令で定める金額の額面金額に対する割合が財務省令で定める割合以下であるもの
  <sup>art-352-2/par-2/item-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-2/par-2/item-4</sup>
  public and corporate bonds on which interest is paid, for which the ratio of the amount specified by Ministry of Finance Order as their issue price to their face value is the ratio specified by Ministry of Finance Order or less.
  <sup>machine translation, not official</sup>

### 第三百五十二条の三（支払通知書を交付すべき支払をする者に準ずる者） — Persons Equivalent to Persons Making Payments for Which a Notice of Payment Is to Be Delivered
<sup>caption: machine translation, not official</sup>
<sup>art-352-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-3</sup>

**第一項**  法第二百二十五条第二項各号（支払通知書）に規定する政令で定めるものは、法第二百二十七条（信託の計算書）に規定する信託の受託者及び法第二百二十八条第一項（名義人受領の配当所得の調書）に規定する配当等の支払を受ける者に該当する者とする。
<sup>art-352-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-352-3/par-1</sup>
The persons specified by Cabinet Order as prescribed in the items of Article 225, paragraph (2) (Payment Reports and Notice of Payment) of the Act are persons who fall under a trustee of the trust prescribed in Article 227 (Trust Accounting Statements) of the Act and a person receiving payment of dividends and similar income prescribed in Article 228, paragraph (1) (Report on Dividend Income Received in the Name of a Nominee) of the Act.
<sup>machine translation, not official</sup>

### 第三百五十二条の四（支払通知書に記載すべき事項の電磁的方法による提供の承諾等） — Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in a Notice of Payment, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-352-4 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-352-4</sup>

**第一項**  法第二百二十五条第三項（支払通知書）に規定する支払をする者は、同項本文の規定により同項に規定する通知書に記載すべき事項を同項に規定する支払を受ける者に対し提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該支払を受ける者に対し、その用いる電磁的方法（同項に規定する電磁的方法をいう。以下この条、次条及び第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）において同じ。）の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
<sup>art-352-4/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-352-4/par-1</sup>
A person who makes the payment prescribed in Article 225, paragraph (3) (Payment Reports and Notice of Payment) of the Act must, when intending to provide the person receiving the payment prescribed in that paragraph with the matters to be stated in the written notice prescribed in that paragraph pursuant to the main clause of that paragraph, in advance, in accordance with Ministry of Finance Order, indicate to the person receiving the payment the type and content of the electronic or magnetic means to be used (meaning the electronic or magnetic means prescribed in that paragraph; the same applies hereinafter in this Article, the following Article and Article 356 (Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary or Other Wage, Severance Pay or Other Such Compensation, or Public Pension or Retirement Package, etc.)), and obtain consent in writing or by electronic or magnetic means.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による承諾を得た同項の支払をする者は、同項の支払を受ける者から書面又は電磁的方法により法第二百二十五条第三項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該支払を受ける者に対し、同項に規定する通知書に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該支払を受ける者が再び前項の規定による承諾をした場合は、この限りでない。
<sup>art-352-4/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-352-4/par-2</sup>
Where a person who makes the payment referred to in the preceding paragraph and has obtained consent under that paragraph has been notified, in writing or by electronic or magnetic means, by the person receiving the payment referred to in that paragraph that the person will not receive provision by electronic or magnetic means under the main clause of Article 225, paragraph (3) of the Act, the person making the payment must not provide the person receiving the payment with the matters to be stated in the written notice prescribed in that paragraph by electronic or magnetic means; provided, however, that this does not apply where the person receiving the payment gives consent again under the preceding paragraph.
<sup>machine translation, not official</sup>

### 第三百五十三条（源泉徴収票に記載すべき事項の電磁的方法による提供の承諾等） — Consent to Provision by Electronic or Magnetic Means of Matters to Be Stated in a Withholding Slip, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-353 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353</sup>

**第一項**  居住者に対し国内において法第二百二十六条第一項（源泉徴収票）に規定する給与等（以下この条及び第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等）において「給与等」という。）、法第二百二十六条第二項に規定する退職手当等（以下この条及び第三百五十六条において「退職手当等」という。）又は法第二百二十六条第三項に規定する公的年金等（以下この条及び第三百五十六条において「公的年金等」という。）の支払をする者は、法第二百二十六条第四項本文の規定により同項に規定する源泉徴収票に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
<sup>art-353/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353/par-1</sup>
A person who pays to a Resident in Japan the salary or other wage prescribed in Article 226, paragraph (1) (Withholding Receipts) of the Act (hereinafter referred to as "salary or other wage" in this Article and Article 356 (Consent to the Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, or Public Pensions and Retirement Packages, etc.)), the severance pay or other such compensation prescribed in Article 226, paragraph (2) of the Act (hereinafter referred to as "severance pay or other such compensation" in this Article and Article 356) or the public pension or retirement package prescribed in Article 226, paragraph (3) of the Act (hereinafter referred to as "public pension or retirement package" in this Article and Article 356) must, when seeking to provide the matters to be stated in the withholding receipt prescribed in paragraph (4) of that Article pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による承諾を得た給与等、退職手当等又は公的年金等の支払をする者は、当該給与等、退職手当等又は公的年金等の支払を受ける者から書面又は電磁的方法により法第二百二十六条第四項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、同項に規定する源泉徴収票に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該給与等、退職手当等又は公的年金等の支払を受ける者が再び前項の規定による承諾をした場合は、この限りでない。
<sup>art-353/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353/par-2</sup>
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 226, paragraph (4) of the Act, provide the matters to be stated in the withholding receipt prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

### 第三百五十三条の二（有限責任事業組合等に係る組合員所得に関する計算書） — Statement of Partner Income from a Limited Liability Business Partnership
<sup>caption: machine translation, not official</sup>
<sup>art-353-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353-2</sup>

**第一項**  法第二百二十七条の二（有限責任事業組合等に係る組合員所得に関する計算書）に規定する政令で定める日は、同条に規定する投資事業有限責任組合契約において定める同条の計算期間の終了の日の翌日から二月を経過する日とする。
<sup>art-353-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353-2/par-1</sup>
The date specified by Cabinet Order prescribed in Article 227-2 (Statement of Partner Income from a Limited Liability Business Partnership) of the Act is to be the date on which two months elapse from the day following the last day of the calculation period prescribed in that Article that is provided for in the investment limited partnership contract prescribed in that Article.
<sup>machine translation, not official</sup>

### 第三百五十四条（新株予約権の行使に関する調書） — Report on the Exercise of Share Options
<sup>caption: machine translation, not official</sup>
<sup>art-354 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354</sup>

**第一項**  法第二百二十八条の二（新株予約権の行使に関する調書）に規定する政令で定める新株予約権は、次に掲げる新株予約権とする。
<sup>art-354/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354/par-1</sup>
The share options specified by Cabinet Order prescribed in Article 228-2 (Report on the Exercise of Share Options) of the Act are to be the following share options:
<sup>machine translation, not official</sup>

  **一**  新株予約権を引き受ける者に特に有利な条件又は金額であることとされる当該新株予約権
  <sup>art-354/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354/par-1/item-1</sup>
  share options that are provided to be on terms or in an amount particularly favorable to the person who subscribes for those share options;
  <sup>machine translation, not official</sup>

  **二**  役務の提供その他の行為に係る対価の全部又は一部として発行又は割当てをすることとされる新株予約権（前号に該当するものを除く。）
  <sup>art-354/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354/par-1/item-2</sup>
  share options (excluding those falling under the preceding item) that are provided to be issued or allotted as the whole or part of consideration for the provision of services or other acts.
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十八条の二に規定する政令で定める発行又は割当ては、同条に規定する新株予約権の発行又は割当てに係る金銭により払い込まれるべき額と当該新株予約権の行使に際して払い込まれるべき額との合計額を当該新株予約権の行使によつて交付することとなる株式の数で除して計算した金額が当該新株予約権の発行又は割当てに係る同条に規定する決議の時における当該新株予約権を発行又は割当てをした株式会社の株式の一株当たりの価額に相当する金額に満たない場合における当該新株予約権の発行又は割当てとする。
<sup>art-354/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354/par-2</sup>
The issuance or allotment specified by Cabinet Order prescribed in Article 228-2 of the Act is to be the issuance or allotment of a share option in the case where the amount calculated by dividing the sum of the amount to be paid in money in relation to the issuance or allotment of the share option prescribed in that Article and the amount to be paid upon the exercise of that share option by the number of shares to be delivered through the exercise of that share option is less than the amount equivalent to the value per share of the shares of the stock company that issued or allotted that share option at the time of the resolution prescribed in that Article relating to the issuance or allotment of that share option.
<sup>machine translation, not official</sup>

### 第三百五十四条の二（著しく低い価額の対価による株式割当て） — Allotment of Shares for Consideration of a Significantly Low Value
<sup>caption: machine translation, not official</sup>
<sup>art-354-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-2</sup>

**第一項**  法第二百二十八条の三（株式無償割当てに関する調書）に規定する政令で定める割当ては、会社法第三百二十二条第一項（ある種類の種類株主に損害を及ぼすおそれがある場合の種類株主総会）の決議（同条第二項の規定による定款の定めを含む。）により株式を引き受ける者の募集に応じて割り当てられる株式につき、当該株式の同法第百九十九条第一項第二号（募集事項の決定）に規定する払込金額が当該株式の取得のために通常要する価額の二分の一に満たない金額である場合における当該株式の割当てとする。
<sup>art-354-2/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-2/par-1</sup>
The allotment specified by Cabinet Order prescribed in Article 228-3 (Report on Allotments of Shares Without Contribution) of the Act is to be the allotment of shares in the case where, with regard to shares allotted in response to a solicitation of persons to subscribe for shares by a resolution under Article 322, paragraph (1) (General Meetings of Class Shareholders Where Detriment to Class Shareholders of Certain Class Likely) of the Companies Act (including the provisions of the articles of incorporation under paragraph (2) of that Article), the amount to be paid in prescribed in Article 199, paragraph (1), item (ii) (Determination of Subscription Requirements) of that Act for those shares is an amount less than one-half of the value normally required for acquiring those shares.
<sup>machine translation, not official</sup>

### 第三百五十四条の三（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書） — Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan
<sup>caption: machine translation, not official</sup>
<sup>art-354-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3</sup>

**第一項**  法第二百二十八条の三の二（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書）に規定する政令で定める関係は、外国法人が内国法人の発行済株式（議決権のあるものに限る。）又は出資（以下この条において「発行済株式等」という。）の総数又は総額の百分の五十以上の数又は金額の株式（議決権のあるものに限るものとし、出資を含む。以下この項において同じ。）を直接又は間接に保有する関係とする。この場合において、当該外国法人が当該内国法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式を直接又は間接に保有するかどうかの判定は、当該外国法人の当該内国法人に係る直接保有の株式の保有割合（当該外国法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合をいう。）と当該外国法人の当該内国法人に係る間接保有の株式の保有割合（次の各号に掲げる場合の区分に応じ当該各号に定める割合（当該各号に掲げる場合のいずれにも該当する場合には、当該各号に定める割合の合計割合）をいう。）とを合計した割合により行うものとする。
<sup>art-354-3/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1</sup>
The relationship specified by Cabinet Order prescribed in Article 228-3-2 (Report on Economic Benefits Subject to Provision or Similar Transfer by Foreign Parent Companies or Similar Corporations to Officers or Similar Persons in Japan) of the Act is to be the relationship in which a Foreign Corporation directly or indirectly holds shares (limited to those with voting rights, and including capital contributions; the same applies hereinafter in this paragraph) of a number or amount that is 50 percent or more of the total number or total amount of the issued shares (limited to those with voting rights) or capital contributions (hereinafter referred to as "issued shares, etc." in this Article) of a Domestic Corporation. In this case, whether that Foreign Corporation directly or indirectly holds shares of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of that Domestic Corporation is to be determined on the basis of the sum of the direct shareholding ratio of that Foreign Corporation in that Domestic Corporation (meaning the ratio of the number or amount of shares of that Domestic Corporation held by that Foreign Corporation to the total number or total amount of the issued shares, etc. of that Domestic Corporation) and the indirect shareholding ratio of that Foreign Corporation in that Domestic Corporation (meaning the ratio specified in the relevant item in accordance with the categories of cases listed in the following items (where the case falls under all of the cases listed in the items, the total of the ratios specified in those items)).
<sup>machine translation, not official</sup>

  **一**  当該内国法人の株主等である法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式が当該外国法人により所有されている場合　当該株主等である法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
  <sup>art-354-3/par-1/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1/item-1</sup>
  where shares of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of a corporation that is a Shareholder, Member, or Other Investor of that Domestic Corporation are owned by that Foreign Corporation: the ratio of the number or amount of shares of that Domestic Corporation held by that corporation that is a Shareholder, Member, or Other Investor to the total number or total amount of the issued shares, etc. of that Domestic Corporation (where there are two or more corporations that are such Shareholders, Members, or Other Investors, the total of the ratios calculated for each of those two or more corporations);
  <sup>machine translation, not official</sup>

  **二**  当該内国法人の株主等である法人（前号に掲げる場合に該当する同号の株主等である法人を除く。）と当該外国法人との間にこれらの法人と発行済株式等の所有を通じて連鎖関係にある一又は二以上の法人（以下この号において「出資関連法人」という。）が介在している場合（出資関連法人及び当該株主等である法人がそれぞれその発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式を当該外国法人又は出資関連法人（その発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式が当該外国法人又は他の出資関連法人によつて所有されているものに限る。）によつて所有されている場合に限る。）　当該株主等である法人の有する当該内国法人の株式の数又は金額が当該内国法人の発行済株式等の総数又は総額のうちに占める割合（当該株主等である法人が二以上ある場合には、当該二以上の株主等である法人につきそれぞれ計算した割合の合計割合）
  <sup>art-354-3/par-1/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1/item-2</sup>
  where one or more corporations that are linked in a chain through the ownership of issued shares, etc. with a corporation that is a Shareholder, Member, or Other Investor of that Domestic Corporation (excluding a corporation that is a Shareholder, Member, or Other Investor referred to in the preceding item and that falls under the case listed in that item) and with that Foreign Corporation (hereinafter in this item referred to as "capital-linked corporations") are interposed between that corporation and that Foreign Corporation (limited to the case where each of the capital-linked corporations and that corporation that is a Shareholder, Member, or Other Investor has shares of a number or amount that is 50 percent or more of the total number or total amount of its issued shares, etc. owned by that Foreign Corporation or a capital-linked corporation (limited to one that has shares of a number or amount that is 50 percent or more of the total number or total amount of its issued shares, etc. owned by that Foreign Corporation or another capital-linked corporation)): the ratio of the number or amount of shares of that Domestic Corporation held by that corporation that is a Shareholder, Member, or Other Investor to the total number or total amount of the issued shares, etc. of that Domestic Corporation (where there are two or more corporations that are such Shareholders, Members, or Other Investors, the total of the ratios calculated for each of those two or more corporations).
  <sup>machine translation, not official</sup>

**第二項**  法第二百二十八条の三の二に規定する政令で定める権利は、次に掲げる権利とする。
<sup>art-354-3/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-2</sup>
The rights specified by Cabinet Order prescribed in Article 228-3-2 of the Act are to be the following rights:
<sup>machine translation, not official</sup>

  **一**  法第二百二十八条の三の二に規定する外国親会社等（同条に規定する役員等と同条の契約を締結したものに限る。以下この項において「外国親会社等」という。）の株式又は当該外国親会社等と資本関係（当該外国親会社等と当該外国親会社等以外の法人のいずれか一方の法人が他方の法人の発行済株式等の総数又は総額の百分の五十以上の数又は金額の株式（議決権のあるものに限るものとし、出資を含む。）を直接又は間接に保有する関係をいう。次項において同じ。）がある法人の株式（以下この項において「外国親会社株式等」と総称する。）を無償又は有利な価額で取得することができる権利
  <sup>art-354-3/par-2/item-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-2/item-1</sup>
  the right to acquire, without consideration or at an advantageous price, shares of the foreign parent company or similar corporation prescribed in Article 228-3-2 of the Act (limited to one that has concluded the contract prescribed in that Article with the officers or similar persons prescribed in that Article; hereinafter referred to as the "foreign parent company or similar corporation" in this paragraph) or shares of a corporation that has a capital relationship with that foreign parent company or similar corporation (meaning a relationship in which one of that foreign parent company or similar corporation and a corporation other than it directly or indirectly holds shares (limited to those with voting rights, and including capital contributions) of a number or amount that is 50 percent or more of the total number or total amount of the issued shares, etc. of the other corporation; the same applies in the following paragraph) (hereinafter collectively referred to as "shares of the foreign parent company, etc." in this paragraph);
  <sup>machine translation, not official</sup>

  **二**  外国親会社株式等の価額に相当する額又は当該外国親会社株式等に係る配当に相当する額の金銭その他の経済的利益の支払又は供与を受けることができる権利
  <sup>art-354-3/par-2/item-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-2/item-2</sup>
  the right to receive payment or provision of money or other economic benefits in an amount equivalent to the value of the shares of the foreign parent company, etc. or in an amount equivalent to dividends on those shares of the foreign parent company, etc.;
  <sup>machine translation, not official</sup>

  **三**  外国親会社株式等の価額、外国親会社等の業績その他の指標の数値が一定の期間内にあらかじめ定めた基準に達した場合に当該外国親会社株式等、金銭その他の経済的利益の交付、支払又は供与を受けることができる権利
  <sup>art-354-3/par-2/item-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-2/item-3</sup>
  the right to receive delivery, payment or provision of the shares of the foreign parent company, etc., money or other economic benefits where the value of the shares of the foreign parent company, etc., the performance of the foreign parent company or similar corporation or the numerical value of any other index reaches a standard determined in advance within a certain period.
  <sup>machine translation, not official</sup>

**第三項**  第一項後段の規定は、資本関係があるかどうかの判定について準用する。
<sup>art-354-3/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-3</sup>
The provisions of the second sentence of paragraph (1) apply mutatis mutandis to the determination of whether there is a capital relationship.
<sup>machine translation, not official</sup>

### 第三百五十五条（支払調書等の提出の特例） — Special Provisions on the Submission of Payment Reports and Related Documents
<sup>caption: machine translation, not official</sup>
<sup>art-355 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-355</sup>

**第一項**  法第二百二十八条の四第三項（支払調書等の提出の特例）の承認を受けようとする同項に規定する調書等を提出すべき者は、その者の氏名及び住所又は名称、所在地及び法人番号、当該調書等の同条第一項に規定する記載事項を提供しようとする税務署長その他の財務省令で定める事項を記載した申請書を、その者の同条第三項に規定する所轄の税務署長に提出しなければならない。
<sup>art-355/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-355/par-1</sup>
A person who is to submit the statements and similar reports prescribed in Article 228-4, paragraph (3) (Special Provisions on the Submission of Payment Reports and Related Documents) of the Act and who wishes to obtain approval under that paragraph must submit a written application stating the person's name and domicile or name, location and corporate number, the district director to whom the person intends to provide the required particulars prescribed in paragraph (1) of that Article for those statements and similar reports, and other matters specified by Ministry of Finance Order, to the competent district director prescribed in paragraph (3) of that Article with jurisdiction over the person.
<sup>machine translation, not official</sup>

**第二項**  前項の所轄の税務署長は、同項の申請書の提出があつた場合において、その申請につき承認をし、又は承認をしないこととしたときは、その申請をした者に対し、その旨を書面により通知するものとする。
<sup>art-355/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-355/par-2</sup>
The competent district director set forth in the preceding paragraph is to, where the written application set forth in that paragraph has been submitted and the district director has decided to approve or not to approve the application, notify the person who made the application to that effect in writing.
<sup>machine translation, not official</sup>

**第三項**  第一項の申請書の提出があつた場合において、その申請書の提出の日から二月を経過する日までにその申請につき承認をし、又は承認をしないこととした旨の通知がなかつたときは、同日においてその承認があつたものとみなす。
<sup>art-355/par-3 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-355/par-3</sup>
Where the written application set forth in paragraph (1) has been submitted, if there has been no notice that the application has been approved or has not been approved by the day on which two months elapse from the day of submission of the written application, the approval is deemed to have been granted on that day.
<sup>machine translation, not official</sup>

### 第三百五十六条（給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の電磁的方法による提供の承諾等） — Consent to the Provision by Electronic or Magnetic Means of Matters to Be Stated in Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, or Public Pensions and Retirement Packages, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-356 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-356</sup>

**第一項**  居住者に対し国内において給与等、退職手当等又は公的年金等の支払をする者は、法第二百三十一条第二項本文（給与等、退職手当等又は公的年金等の支払明細書）の規定により同項に規定する給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項を提供しようとするときは、財務省令で定めるところにより、あらかじめ、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、その用いる電磁的方法の種類及び内容を示し、書面又は電磁的方法による承諾を得なければならない。
<sup>art-356/par-1 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-356/par-1</sup>
A person who pays to a Resident in Japan salary or other wage, severance pay or other such compensation, or a public pension or retirement package must, when seeking to provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in Article 231, paragraph (2) (Paper-Based Payment Slips for Salary and Other Wages, Severance Pay and Other Such Compensation, and Public Pensions and Retirement Packages) of the Act pursuant to the provisions of the main clause of that paragraph, as provided by Ministry of Finance Order, indicate in advance to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package the type and content of the electronic or magnetic means to be used, and obtain consent in writing or by electronic or magnetic means.
<sup>machine translation, not official</sup>

**第二項**  前項の規定による承諾を得た給与等、退職手当等又は公的年金等の支払をする者は、当該給与等、退職手当等又は公的年金等の支払を受ける者から書面又は電磁的方法により法第二百三十一条第二項本文の規定による電磁的方法による提供を受けない旨の申出があつたときは、当該給与等、退職手当等又は公的年金等の支払を受ける者に対し、同項に規定する給与等、退職手当等又は公的年金等の支払明細書に記載すべき事項の提供を電磁的方法によつてしてはならない。ただし、当該給与等、退職手当等又は公的年金等の支払を受ける者が再び前項の規定による承諾をした場合は、この限りでない。
<sup>art-356/par-2 · https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-356/par-2</sup>
A person who pays salary or other wage, severance pay or other such compensation, or a public pension or retirement package and who has obtained consent pursuant to the provisions of the preceding paragraph must not, where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has notified the payer in writing or by electronic or magnetic means that the person will not receive provision by electronic or magnetic means under the provisions of the main clause of Article 231, paragraph (2) of the Act, provide the matters to be stated in the payment slip for salary or other wage, severance pay or other such compensation, or public pension or retirement package prescribed in that paragraph to the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package by electronic or magnetic means. However, this does not apply where the person who receives payment of that salary or other wage, severance pay or other such compensation, or public pension or retirement package has again given consent pursuant to the provisions of the preceding paragraph.
<sup>machine translation, not official</sup>

---

## Cites
- art-335/par-1: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-335/par-1/item-2: 第二条第一号 → 所得税法施行令 第二条第一項第一号 (Article 2, paragraph (1), item (i)), art-2/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-1/from-art-2#art-2/par-1/item-1
- art-335/par-1/item-2: 第二号 → 所得税法施行令 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-1/from-art-2#art-2/par-1/item-2
- art-335/par-1/item-3: 法第九条第一項第二号 → 所得税法 第九条第一項第二号 (Article 9, paragraph (1), item (ii)), art-9/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-9/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-335/par-1/item-4: 納税貯蓄組合法（昭和二十六年法律第百四十五号）第二条第二項 → e-Gov law 326AC1000000145, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-335/par-2: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-335/par-2: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-335/par-2/item-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-335/par-2/item-3: 第二十三条 → 所得税法施行令 第二十三条 (Article 23), art-23 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-2/from-art-20#art-23
- art-336/par-1: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-1: この条 → 所得税法施行令 第三百三十六条 (Article 336), art-336 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336
- art-336/par-1: 第三百三十八条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338
- art-336/par-1: 第四項 → 所得税法施行令 第三百三十六条第四項 (Article 336, paragraph (4)), art-336/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-4
- art-336/par-1: 第三百三十八条第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1
- art-336/par-1: 第二項 → 所得税法施行令 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-2
- art-336/par-1: 次項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-336/par-1: 第五項第一号 → 所得税法施行令 第三百三十六条第五項第一号 (Article 336, paragraph (5), item (i)), art-336/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5/item-1
- art-336/par-2: 前項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-336/par-2/item-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-2/item-1: 第五号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5
- art-336/par-2/item-1: 第四号 → 所得税法施行令 第三百三十六条第二項第四号 (Article 336, paragraph (2), item (iv)), art-336/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-4
- art-336/par-2/item-1: この条 → 所得税法施行令 第三百三十六条 (Article 336), art-336 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336
- art-336/par-2/item-1: 第三百三十九条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339
- art-336/par-2/item-4: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 (e-Gov law ID 340AC0000000033)
- art-336/par-2/item-5: 投資信託及び投資法人に関する法律第四条第一項 → e-Gov law 326AC0100000198, 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — not held in this collection
- art-336/par-2/item-5: 同法第二条第二十四項 → e-Gov law 326AC0100000198, 第二条第二十四項 (Article 2, paragraph (24)), art-2/par-24 — not held in this collection
- art-336/par-2/item-5: 金融商品取引法第二条第十六項 → 金融商品取引法 第二条第十六項 (Article 2, paragraph (16)), art-2/par-16 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-16 (e-Gov law ID 323AC0000000025)
- art-336/par-2/item-5: この号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5
- art-336/par-2/item-5: 第三百三十九条第八項 → 所得税法施行令 第三百三十九条第八項 (Article 339, paragraph (8)), art-339/par-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-8
- art-336/par-2/item-5: 同法第四十九条第一項 → e-Gov law 326AC0100000198, 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — not held in this collection
- art-336/par-2/item-5/sub-1: この号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5
- art-336/par-2/item-5/sub-2: 金融商品取引法第二条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-3 (e-Gov law ID 323AC0000000025)
- art-336/par-2/item-5/sub-4: 金融商品取引法第二条第十七項 → 金融商品取引法 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-17 (e-Gov law ID 323AC0000000025)
- art-336/par-2/item-5/sub-4: 同条第八項第三号 → 金融商品取引法 第二条第八項第三号 (Article 2, paragraph (8), item (iii)), art-2/par-8/item-3 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-8/item-3 (e-Gov law ID 323AC0000000025)
- art-336/par-2/item-5/sub-5: 投資信託及び投資法人に関する法律施行令（平成十二年政令第四百八十号）第三条第三号 → e-Gov law 412CO0000000480, 第三条第一項第三号 (Article 3, paragraph (1), item (iii)), art-3/par-1/item-3 — not held in this collection
- art-336/par-2/item-5/sub-5: 同条第四号 → e-Gov law 412CO0000000480, 第三条第一項第四号 (Article 3, paragraph (1), item (iv)), art-3/par-1/item-4 — not held in this collection
- art-336/par-2/item-5/sub-5: 同条第五号 → e-Gov law 412CO0000000480, 第三条第一項第五号 (Article 3, paragraph (1), item (v)), art-3/par-1/item-5 — not held in this collection
- art-336/par-2/item-5/sub-5: この号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5
- art-336/par-2/item-5/sub-5: 同条第一号 → e-Gov law 412CO0000000480, 第三条第一項第一号 (Article 3, paragraph (1), item (i)), art-3/par-1/item-1 — not held in this collection
- art-336/par-2/item-5/sub-5: 金融商品取引法第二条第二項第一号 → 金融商品取引法 第二条第二項第一号 (Article 2, paragraph (2), item (i)), art-2/par-2/item-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-2/par-2/item-1 (e-Gov law ID 323AC0000000025)
- art-336/par-2/item-6: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-2/item-6: この項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-336/par-2/item-6: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-336/par-2/item-6: この条 → 所得税法施行令 第三百三十六条 (Article 336), art-336 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336
- art-336/par-3: 前項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-336/par-3: 第五項第二号 → 所得税法施行令 第三百三十六条第五項第二号 (Article 336, paragraph (5), item (ii)), art-336/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5/item-2
- art-336/par-3: 第一号 → 所得税法施行令 第三百三十六条第五項第一号 (Article 336, paragraph (5), item (i)), art-336/par-5/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5/item-1
- art-336/par-4: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-4: 次項第二号 → 所得税法施行令 第三百三十六条第五項第二号 (Article 336, paragraph (5), item (ii)), art-336/par-5/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5/item-2
- art-336/par-4: 次条 → 所得税法施行令 第三百三十七条 (Article 337), art-337 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337
- art-336/par-4: 第三百三十八条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338
- art-336/par-4: 次条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-336/par-4: 預貯金者の意思に基づく個人番号の利用による預貯金口座の管理等に関する法律（令和三年法律第三十九号）第五条第三項 → e-Gov law 503AC0000000039, 第五条第三項 (Article 5, paragraph (3)), art-5/par-3 — not held in this collection
- art-336/par-4: 次条第四項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-336/par-5: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-5/item-1: 法第二百二十五条第一項第一号 → 所得税法 第二百二十五条第一項第一号 (Article 225, paragraph (1), item (i)), art-225/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-336/par-5/item-1: 第二号 → 所得税法 第二百二十五条第一項第二号 (Article 225, paragraph (1), item (ii)), art-225/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-336/par-5/item-1: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/en/income-tax-act/art-228/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-5/item-2: 第二項第一号 → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-1
- art-336/par-5/item-2: 第二号 → 所得税法施行令 第三百三十六条第二項第二号 (Article 336, paragraph (2), item (ii)), art-336/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-2
- art-336/par-5/item-2: 同項第三号 → 所得税法施行令 第三百三十六条第二項第三号 (Article 336, paragraph (2), item (iii)), art-336/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-3
- art-336/par-5/item-2: 同項第四号 → 所得税法施行令 第三百三十六条第二項第四号 (Article 336, paragraph (2), item (iv)), art-336/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-4
- art-336/par-5/item-2: 同項第五号 → 所得税法施行令 第三百三十六条第二項第五号 (Article 336, paragraph (2), item (v)), art-336/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-5
- art-336/par-5/item-2: 同項第七号 → 所得税法施行令 第三百三十六条第二項第七号 (Article 336, paragraph (2), item (vii)), art-336/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-7
- art-336/par-6: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 第十一条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/en/income-tax-act/art-176/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 第百七十七条 → 所得税法 第百七十七条 (Article 177), art-177 — https://japanlaw.org/en/income-tax-act/art-177 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 (e-Gov law ID 340AC0000000033)
- art-336/par-6: 租税特別措置法第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第八条第一項から第三項まで → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第八条第一項から第三項まで → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第八条第一項から第三項まで → 租税特別措置法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-3 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第九条の四 → 租税特別措置法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第九条の四の二第一項 → 租税特別措置法 第九条の四の二第一項 (Article 9-4-2, paragraph (1)), art-9-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第九条の五第一項 → 租税特別措置法 第九条の五第一項 (Article 9-5, paragraph (1)), art-9-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-5/par-1 (e-Gov law ID 332AC0000000026)
- art-336/par-6: 第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-337/par-1: 前条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-337/par-1: 同項から同条第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-337/par-1: 同項から同条第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-337/par-1: 次項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-337/par-2: 法第二百二十四条第一項 → 所得税法 第二百二十四条第一項 (Article 224, paragraph (1)), art-224/par-1 — https://japanlaw.org/en/income-tax-act/art-224/par-1 (e-Gov law ID 340AC0000000033)
- art-337/par-2/item-1: 行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第七項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第二条第七項 (Article 2, paragraph (7)), art-2/par-7 — https://japanlaw.org/en/my-number-act/art-2/par-7 (e-Gov law ID 425AC0000000027)
- art-337/par-2/item-2: 行政手続における特定の個人を識別するための番号の利用等に関する法律施行令（平成二十六年政令第百五十五号）第三十八条 → e-Gov law 426CO0000000155, 第三十八条 (Article 38), art-38 — not held in this collection
- art-337/par-3: 前条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-337/par-3: 同条第三項第一号 → 所得税法施行令 第三百三十六条第三項第一号 (Article 336, paragraph (3), item (i)), art-336/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3/item-1
- art-337/par-3: 同項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-337/par-3: 第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-1
- art-337/par-3: 次条第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1
- art-337/par-4: 前条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-337/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/my-number-act/art-39/par-4 (e-Gov law ID 425AC0000000027)
- art-337/par-4: 前条第一項から第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-337/par-4: 前条第一項から第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-337/par-4: 第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-1
- art-337/par-5: 前条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-337/par-5: 同項から同条第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-337/par-5: 同項から同条第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-337/par-5: この項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-5
- art-337/par-5: 第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-337/par-5: 前項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-337/par-5: 第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-1
- art-338/par-1: 第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-338/par-1: 第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-338/par-1: 第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-338/par-1: 前条第四項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-338/par-1: 前条第三項 → 所得税法施行令 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-3
- art-338/par-1: 次項 → 所得税法施行令 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-2
- art-338/par-1: この条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338
- art-338/par-1: 前条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-338/par-1: 同条第五項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-5
- art-338/par-2: 前項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1
- art-338/par-2: 前条第四項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-338/par-2: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-338/par-2: 次項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-3
- art-338/par-3: 第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-338/par-3: 第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-338/par-3: 第三百三十六条第一項から第三項まで → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-338/par-3: この項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-3
- art-338/par-3: 第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1
- art-338/par-3: 前条第四項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-338/par-4: 前項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-3
- art-338/par-4: 第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1
- art-338/par-4: 前条第四項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-338/par-4: 前二項 → 所得税法施行令 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-2
- art-338/par-5: 前項 → 所得税法施行令 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-4
- art-338/par-5: 第三項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-3
- art-339/par-1: 法第二百二十四条第二項 → 所得税法 第二百二十四条第二項 (Article 224, paragraph (2)), art-224/par-2 — https://japanlaw.org/en/income-tax-act/art-224/par-2 (e-Gov law ID 340AC0000000033)
- art-339/par-1: この条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339
- art-339/par-1: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-339/par-2: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/en/income-tax-act/art-228/par-1 (e-Gov law ID 340AC0000000033)
- art-339/par-2: 前項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-339/par-3: この条 → 所得税法施行令 第三百三十九条 (Article 339), art-339 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339
- art-339/par-3: 第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-339/par-3: この項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3
- art-339/par-4: 前項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3
- art-339/par-4: 第六項 → 所得税法施行令 第三百三十九条第六項 (Article 339, paragraph (6)), art-339/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-6
- art-339/par-5: 前項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4
- art-339/par-6: 第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3
- art-339/par-6: 前項 → 所得税法施行令 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-5
- art-339/par-7: 法第十条第一項 → 所得税法 第十条第一項 (Article 10, paragraph (1)), art-10/par-1 — https://japanlaw.org/en/income-tax-act/art-10/par-1 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 第十一条第二項 → 所得税法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/income-tax-act/art-11/par-2 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 第百七十六条第一項 → 所得税法 第百七十六条第一項 (Article 176, paragraph (1)), art-176/par-1 — https://japanlaw.org/en/income-tax-act/art-176/par-1 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 第二項 → 所得税法 第百七十六条第二項 (Article 176, paragraph (2)), art-176/par-2 — https://japanlaw.org/en/income-tax-act/art-176/par-2 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 第百七十七条 → 所得税法 第百七十七条 (Article 177), art-177 — https://japanlaw.org/en/income-tax-act/art-177 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 第百八十条の二第一項 → 所得税法 第百八十条の二第一項 (Article 180-2, paragraph (1)), art-180-2/par-1 — https://japanlaw.org/en/income-tax-act/art-180-2/par-1 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 第二項 → 所得税法 第百八十条の二第二項 (Article 180-2, paragraph (2)), art-180-2/par-2 — https://japanlaw.org/en/income-tax-act/art-180-2/par-2 (e-Gov law ID 340AC0000000033)
- art-339/par-7: 租税特別措置法第四条第一項 → 租税特別措置法 第四条第一項 (Article 4, paragraph (1)), art-4/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第四条の二第一項 → 租税特別措置法 第四条の二第一項 (Article 4-2, paragraph (1)), art-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-2/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第四条の三第一項 → 租税特別措置法 第四条の三第一項 (Article 4-3, paragraph (1)), art-4-3/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-3/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第四条の五第一項 → 租税特別措置法 第四条の五第一項 (Article 4-5, paragraph (1)), art-4-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-4-5/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第八条第一項から第三項まで → 租税特別措置法 第八条第一項 (Article 8, paragraph (1)), art-8/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第八条第一項から第三項まで → 租税特別措置法 第八条第二項 (Article 8, paragraph (2)), art-8/par-2 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-2 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第八条第一項から第三項まで → 租税特別措置法 第八条第三項 (Article 8, paragraph (3)), art-8/par-3 — https://japanlaw.org/en/special-taxation-measures-act/art-8/par-3 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第九条の四 → 租税特別措置法 第九条の四 (Article 9-4), art-9-4 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第九条の四の二第一項 → 租税特別措置法 第九条の四の二第一項 (Article 9-4-2, paragraph (1)), art-9-4-2/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-4-2/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第九条の五第一項 → 租税特別措置法 第九条の五第一項 (Article 9-5, paragraph (1)), art-9-5/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-9-5/par-1 (e-Gov law ID 332AC0000000026)
- art-339/par-7: 第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-339/par-8: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-339/par-8: 前三条 → 所得税法施行令 第三百三十六条 (Article 336), art-336 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336
- art-339/par-8: 前三条 → 所得税法施行令 第三百三十七条 (Article 337), art-337 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337
- art-339/par-8: 前三条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338
- art-339/par-9: 第三百三十七条 → 所得税法施行令 第三百三十七条 (Article 337), art-337 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337
- art-339/par-9: 第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-339/par-9: 第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3
- art-339/par-9: 第四項 → 所得税法施行令 第三百三十九条第四項 (Article 339, paragraph (4)), art-339/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4
- art-339/par-9: 第五項 → 所得税法施行令 第三百三十九条第五項 (Article 339, paragraph (5)), art-339/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-5
- art-339/par-9: 前条 → 所得税法施行令 第三百三十八条 (Article 338), art-338 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338
- art-339/par-9: 第二項 → 所得税法施行令 第三百三十九条第二項 (Article 339, paragraph (2)), art-339/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-2
- art-339/par-9: 第三百三十七条第一項 → 所得税法施行令 第三百三十七条第一項 (Article 337, paragraph (1)), art-337/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-1
- art-339/par-9: 前条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-339/par-9: 同条第三項 → 所得税法施行令 第三百三十六条第三項 (Article 336, paragraph (3)), art-336/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3
- art-339/par-9: 同条第三項 → 所得税法施行令 第三百三十七条第三項 (Article 337, paragraph (3)), art-337/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-3
- art-339/par-9: 前条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-339/par-9: 同条第三項第一号 → 所得税法施行令 第三百三十六条第三項第一号 (Article 336, paragraph (3), item (i)), art-336/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-3/item-1
- art-339/par-9: 同条第四項第一号 → 所得税法施行令 第三百三十九条第四項第一号 (Article 339, paragraph (4), item (i)), art-339/par-4/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-4/item-1
- art-339/par-9: 同条第四項 → 所得税法施行令 第三百三十七条第四項 (Article 337, paragraph (4)), art-337/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-4
- art-339/par-9: 同条第五項 → 所得税法施行令 第三百三十七条第五項 (Article 337, paragraph (5)), art-337/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-5
- art-339/par-9: 前条第一項 → 所得税法施行令 第三百三十八条第一項 (Article 338, paragraph (1)), art-338/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-1
- art-339/par-9: 次条第九項 → 所得税法施行令 第三百三十九条第九項 (Article 339, paragraph (9)), art-339/par-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-9
- art-339/par-9: 次項 → 所得税法施行令 第三百三十八条第二項 (Article 338, paragraph (2)), art-338/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-2
- art-339/par-9: 同条第五項 → 所得税法施行令 第三百三十六条第五項 (Article 336, paragraph (5)), art-336/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-5
- art-339/par-9: 同条第三項 → 所得税法施行令 第三百三十八条第三項 (Article 338, paragraph (3)), art-338/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-3
- art-339/par-9: 同条第四項 → 所得税法施行令 第三百三十八条第四項 (Article 338, paragraph (4)), art-338/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-4
- art-339/par-9: 同条第五項 → 所得税法施行令 第三百三十八条第五項 (Article 338, paragraph (5)), art-338/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-338/par-5
- art-339/par-10: 第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-340/par-1: 法第二百二十四条の二 → 所得税法 第二百二十四条の二 (Article 224-2), art-224-2 — https://japanlaw.org/en/income-tax-act/art-224-2 (e-Gov law ID 340AC0000000033)
- art-340/par-1: 準備預金制度に関する法律施行令（昭和三十二年政令第百三十五号）第四条第二号 → e-Gov law 332CO0000000135, 第四条第一項第二号 (Article 4, paragraph (1), item (ii)), art-4/par-1/item-2 — not held in this collection
- art-340/par-1: 電子記録債権法第二条第一項 → e-Gov law 419AC0000000102, 第二条第一項 (Article 2, paragraph (1)), art-2/par-1 — not held in this collection
- art-341/par-1: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-341/par-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-341-2/par-1: 法第二百二十四条の三第一項第三号 → 所得税法 第二百二十四条の三第一項第三号 (Article 224-3, paragraph (1), item (iii)), art-224-3/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-341-2/par-1: 投資信託及び投資法人に関する法律第八十八条第一項 → e-Gov law 326AC0100000198, 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — not held in this collection
- art-341-2/par-1: 第百四十九条の十七第一項 → e-Gov law 326AC0100000198, 第百四十九条の十七第一項 (Article 149-17, paragraph (1)), art-149-17/par-1 — not held in this collection
- art-341-2/par-1: 会社法第二百三十四条第六項 → 会社法 第二百三十四条第六項 (Article 234, paragraph (6)), art-234/par-6 — https://japanlaw.org/en/companies-act/art-234/par-6 (e-Gov law ID 417AC0000000086)
- art-341-2/par-1: 同条第一項 → 会社法 第二百三十四条第一項 (Article 234, paragraph (1)), art-234/par-1 — https://japanlaw.org/en/companies-act/art-234/par-1 (e-Gov law ID 417AC0000000086)
- art-341-2/par-1: 同条第二項 → 会社法 第二百三十四条第二項 (Article 234, paragraph (2)), art-234/par-2 — https://japanlaw.org/en/companies-act/art-234/par-2 (e-Gov law ID 417AC0000000086)
- art-342/par-1: 法第二百二十四条の三第二項 → 所得税法 第二百二十四条の三第二項 (Article 224-3, paragraph (2)), art-224-3/par-2 — https://japanlaw.org/en/income-tax-act/art-224-3/par-2 (e-Gov law ID 340AC0000000033)
- art-342/par-1: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344
- art-342/par-1: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-342/par-1: この条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-342/par-1: 第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-342/par-1: 第三百四十四条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1
- art-342/par-1: 次項 → 所得税法施行令 第三百四十二条第二項 (Article 342, paragraph (2)), art-342/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2
- art-342/par-2: 前項 → 所得税法施行令 第三百四十二条第一項 (Article 342, paragraph (1)), art-342/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-1
- art-342/par-2/item-1: 法第二百二十四条の三第一項第二号 → 所得税法 第二百二十四条の三第一項第二号 (Article 224-3, paragraph (1), item (ii)), art-224-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-342/par-2/item-1: 次号 → 所得税法施行令 第三百四十二条第二項第二号 (Article 342, paragraph (2), item (ii)), art-342/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-2
- art-342/par-2/item-1: 第三号 → 所得税法施行令 第三百四十二条第二項第三号 (Article 342, paragraph (2), item (iii)), art-342/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-3
- art-342/par-2/item-1: 次項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3
- art-342/par-2/item-1: 同条第一項第四号 → 所得税法 第二百二十四条の三第一項第四号 (Article 224-3, paragraph (1), item (iv)), art-224-3/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-342/par-2/item-1: この条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-342/par-2/item-1: 第三百四十八条 → 所得税法施行令 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348
- art-342/par-2/item-4: 金融商品取引法第百五十六条の二十四第一項 → 金融商品取引法 第百五十六条の二十四第一項 (Article 156-24, paragraph (1)), art-156-24/par-1 — https://japanlaw.org/en/financial-instruments-and-exchange-act/art-156-24/par-1 (e-Gov law ID 323AC0000000025)
- art-342/par-2/item-4: この号 → 所得税法施行令 第三百四十二条第二項第四号 (Article 342, paragraph (2), item (iv)), art-342/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2/item-4
- art-342/par-2/item-4: 法第二百二十四条の三第一項第二号 → 所得税法 第二百二十四条の三第一項第二号 (Article 224-3, paragraph (1), item (ii)), art-224-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-342/par-3: 前項 → 所得税法施行令 第三百四十二条第二項 (Article 342, paragraph (2)), art-342/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2
- art-342/par-3: 第一号 → 所得税法施行令 第三百四十二条第三項第一号 (Article 342, paragraph (3), item (i)), art-342/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3/item-1
- art-342/par-3: 第二号 → 所得税法施行令 第三百四十二条第三項第二号 (Article 342, paragraph (3), item (ii)), art-342/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3/item-2
- art-342/par-4: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-342/par-4: 次条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-342/par-4: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-342/par-4: 次条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-342/par-5: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-342/par-5: 法第二百二十八条第二項 → 所得税法 第二百二十八条第二項 (Article 228, paragraph (2)), art-228/par-2 — https://japanlaw.org/en/income-tax-act/art-228/par-2 (e-Gov law ID 340AC0000000033)
- art-343/par-1: 前条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-343/par-1: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-343/par-1: 第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-343/par-1: 第五項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-5
- art-343/par-1: 次条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344
- art-343/par-1: 次項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-343/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-343/par-2: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-343/par-2: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-343/par-3: 前条第二項 → 所得税法施行令 第三百四十二条第二項 (Article 342, paragraph (2)), art-342/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-2
- art-343/par-3: 同条第三項第一号 → 所得税法施行令 第三百四十二条第三項第一号 (Article 342, paragraph (3), item (i)), art-342/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3/item-1
- art-343/par-3: 同項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3
- art-343/par-3: 第一項 → 所得税法施行令 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-1
- art-343/par-3: 次条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1
- art-343/par-4: 前条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-343/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/my-number-act/art-39/par-4 (e-Gov law ID 425AC0000000027)
- art-343/par-4: 第一項 → 所得税法施行令 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-1
- art-343/par-5: 前条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-343/par-5: この項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-5
- art-343/par-5: 第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-343/par-5: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-343/par-5: 前項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-343/par-5: 第一項 → 所得税法施行令 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-1
- art-344/par-1: 第三百四十二条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-344/par-1: 前条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-344/par-1: 第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3
- art-344/par-1: 前条第三項 → 所得税法施行令 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-3
- art-344/par-1: この項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1
- art-344/par-1: 前条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-344/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-344/par-1: 前条第五項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-5
- art-344/par-2: 前項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1
- art-344/par-2: 前条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-344-2/par-1: 法第二百二十四条の三第二項第七号 → 所得税法 第二百二十四条の三第二項第七号 (Article 224-3, paragraph (2), item (vii)), art-224-3/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-224-3/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-344-2/par-1: 農水産業協同組合貯金保険法（昭和四十八年法律第五十三号）第二条第二項第四号 → e-Gov law 348AC0000000053, 第二条第二項第四号 (Article 2, paragraph (2), item (iv)), art-2/par-2/item-4 — not held in this collection
- art-344-2/par-1: 租税特別措置法第四十一条の十二第七項 → 租税特別措置法 第四十一条の十二第七項 (Article 41-12, paragraph (7)), art-41-12/par-7 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-7 (e-Gov law ID 332AC0000000026)
- art-344-2/par-1: 同条第一項 → 租税特別措置法 第四十一条の十二第一項 (Article 41-12, paragraph (1)), art-41-12/par-1 — https://japanlaw.org/en/special-taxation-measures-act/art-41-12/par-1 (e-Gov law ID 332AC0000000026)
- art-345/par-1: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- art-345/par-1/item-1: 法人税法第二条第六号 → 法人税法 第二条第一項第六号 (Article 2, paragraph (1), item (vi)), art-2/par-1/item-6 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-6 (e-Gov law ID 340AC0000000034)
- art-345/par-1/item-1: この項 → 所得税法施行令 第三百四十五条第一項 (Article 345, paragraph (1)), art-345/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1
- art-345/par-1/item-1: 次項 → 所得税法施行令 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-2
- art-345/par-1/item-1: 第百十二条第一項 → 所得税法施行令 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-110#art-112/par-1
- art-345/par-1/item-1: 投資信託及び投資法人に関する法律第二条第十四項 → e-Gov law 326AC0100000198, 第二条第十四項 (Article 2, paragraph (14)), art-2/par-14 — not held in this collection
- art-345/par-1/item-1: 第四項 → 所得税法施行令 第三百四十五条第四項 (Article 345, paragraph (4)), art-345/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-4
- art-345/par-1/item-2: 法人税法第二条第十二号の九 → 法人税法 第二条第一項第十二号の九 (Article 2, paragraph (1), item (xii-9)), art-2/par-1/item-12-9 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-9 (e-Gov law ID 340AC0000000034)
- art-345/par-1/item-2: 第百十三条第一項 → 所得税法施行令 第百十三条第一項 (Article 113, paragraph (1)), art-113/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-1
- art-345/par-1/item-2: 同条第二項 → 所得税法施行令 第百十三条第二項 (Article 113, paragraph (2)), art-113/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113/par-2
- art-345/par-1/item-2: 次号 → 所得税法施行令 第三百四十五条第一項第三号 (Article 345, paragraph (1), item (iii)), art-345/par-1/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-1/item-3
- art-345/par-1/item-3: 法人税法第二条第十二号の十五の二 → 法人税法 第二条第一項第十二号の十五の二 (Article 2, paragraph (1), item (xii-15-2)), art-2/par-1/item-12-15-2 — https://japanlaw.org/en/corporation-tax-act/art-2/par-1/item-12-15-2 (e-Gov law ID 340AC0000000034)
- art-345/par-1/item-3: 第百十三条の二第一項 → 所得税法施行令 第百十三条の二第一項 (Article 113-2, paragraph (1)), art-113-2/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-1
- art-345/par-1/item-3: 同条第三項 → 所得税法施行令 第百十三条の二第三項 (Article 113-2, paragraph (3)), art-113-2/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-4/from-art-113#art-113-2/par-3
- art-345/par-1/item-4: 法第二十五条第一項第四号 → 所得税法 第二十五条第一項第四号 (Article 25, paragraph (1), item (iv)), art-25/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-25/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-345/par-1/item-5: 第六十一条第一項 → 所得税法施行令 第六十一条第一項 (Article 61, paragraph (1)), art-61/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-61#art-61/par-1
- art-345/par-1/item-5: 法第五十七条の四第三項第一号から第三号まで → 所得税法 第五十七条の四第三項第一号 (Article 57-4, paragraph (3), item (i)), art-57-4/par-3/item-1 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-1 (e-Gov law ID 340AC0000000033)
- art-345/par-1/item-5: 法第五十七条の四第三項第一号から第三号まで → 所得税法 第五十七条の四第三項第二号 (Article 57-4, paragraph (3), item (ii)), art-57-4/par-3/item-2 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-2 (e-Gov law ID 340AC0000000033)
- art-345/par-1/item-5: 法第五十七条の四第三項第一号から第三号まで → 所得税法 第五十七条の四第三項第三号 (Article 57-4, paragraph (3), item (iii)), art-57-4/par-3/item-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3/item-3 (e-Gov law ID 340AC0000000033)
- art-345/par-1/item-5: 同項 → 所得税法 第五十七条の四第三項 (Article 57-4, paragraph (3)), art-57-4/par-3 — https://japanlaw.org/en/income-tax-act/art-57-4/par-3 (e-Gov law ID 340AC0000000033)
- art-345/par-2: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- art-345/par-2: 投資信託及び投資法人に関する法律第二条第十七項 → e-Gov law 326AC0100000198, 第二条第十七項 (Article 2, paragraph (17)), art-2/par-17 — not held in this collection
- art-345/par-2: この項 → 所得税法施行令 第三百四十五条第二項 (Article 345, paragraph (2)), art-345/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-2
- art-345/par-3: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- art-345/par-3: この項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-3
- art-345/par-3: 次項 → 所得税法施行令 第三百四十五条第四項 (Article 345, paragraph (4)), art-345/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-4
- art-345/par-3: 同条第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-345/par-3: 第五項 → 所得税法施行令 第三百四十五条第五項 (Article 345, paragraph (5)), art-345/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-5
- art-345/par-3: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-345/par-4: 第三百三十六条第二項第六号 → 所得税法施行令 第三百三十六条第二項第六号 (Article 336, paragraph (2), item (vi)), art-336/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-6
- art-345/par-4: 第七号 → 所得税法施行令 第三百三十六条第二項第七号 (Article 336, paragraph (2), item (vii)), art-336/par-2/item-7 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-7
- art-345/par-4: 第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3
- art-345/par-4: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-345/par-4: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-345/par-4: 同条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-345/par-4: 第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-345/par-4: 前項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-3
- art-345/par-5: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-345/par-5: 法第二百二十四条の三第三項 → 所得税法 第二百二十四条の三第三項 (Article 224-3, paragraph (3)), art-224-3/par-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-3 (e-Gov law ID 340AC0000000033)
- art-345/par-5: 同条第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-345/par-5: 第三百四十二条第五項 → 所得税法施行令 第三百四十二条第五項 (Article 342, paragraph (5)), art-342/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-5
- art-345/par-5: 第三百四十五条第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-3
- art-345/par-5: 次条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-345/par-5: 同条第六項 → 所得税法施行令 第三百四十五条第六項 (Article 345, paragraph (6)), art-345/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-6
- art-345/par-5: 次条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-345/par-6: 第三百四十三条 → 所得税法施行令 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343
- art-345/par-6: 第三項 → 所得税法施行令 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-3
- art-345/par-6: 第三項 → 所得税法施行令 第三百四十五条第三項 (Article 345, paragraph (3)), art-345/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-3
- art-345/par-6: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344
- art-345/par-6: 第三百四十三条第一項 → 所得税法施行令 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-1
- art-345/par-6: 前条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-345/par-6: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-345/par-6: 同条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-345/par-6: 同条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-345/par-6: 第五項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-5
- art-345/par-6: 第三百四十四条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1
- art-345/par-6: 第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3
- art-345/par-6: 第三百四十五条第五項 → 所得税法施行令 第三百四十五条第五項 (Article 345, paragraph (5)), art-345/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-345/par-5
- art-345/par-6: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-345/par-6: 同条第二項 → 所得税法施行令 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-2
- art-346/par-1: 法第二百二十四条の三第四項第一号 → 所得税法 第二百二十四条の三第四項第一号 (Article 224-3, paragraph (4), item (i)), art-224-3/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-346/par-1/item-1: この号 → 所得税法施行令 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-1/item-1
- art-346/par-1/item-1: 第四項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-4
- art-346/par-1/item-2: 第五十八条第二項 → 所得税法施行令 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58/par-2
- art-346/par-1/item-2: 信託法第百三条第六項 → e-Gov law 418AC0000000108, 第百三条第六項 (Article 103, paragraph (6)), art-103/par-6 — not held in this collection
- art-346/par-2: 法第二百二十四条の三第四項第一号 → 所得税法 第二百二十四条の三第四項第一号 (Article 224-3, paragraph (4), item (i)), art-224-3/par-4/item-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4/item-1 (e-Gov law ID 340AC0000000033)
- art-346/par-2/item-1: 前項第一号 → 所得税法施行令 第三百四十六条第一項第一号 (Article 346, paragraph (1), item (i)), art-346/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-1/item-1
- art-346/par-2/item-1: 第五十八条第一項 → 所得税法施行令 第五十八条第一項 (Article 58, paragraph (1)), art-58/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58/par-1
- art-346/par-2/item-2: 前項第二号 → 所得税法施行令 第三百四十六条第一項第二号 (Article 346, paragraph (1), item (ii)), art-346/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-1/item-2
- art-346/par-2/item-2: 第五十八条第二項 → 所得税法施行令 第五十八条第二項 (Article 58, paragraph (2)), art-58/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-58#art-58/par-2
- art-346/par-3: 法第二百二十四条の三第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4 (e-Gov law ID 340AC0000000033)
- art-346/par-3: この項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-3
- art-346/par-3: 次項 → 所得税法施行令 第三百四十六条第四項 (Article 346, paragraph (4)), art-346/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-4
- art-346/par-3: 同条第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-3: 第五項 → 所得税法施行令 第三百四十六条第五項 (Article 346, paragraph (5)), art-346/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-5
- art-346/par-3: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-346/par-4: 法第二百二十四条の三第四項第三号 → 所得税法 第二百二十四条の三第四項第三号 (Article 224-3, paragraph (4), item (iii)), art-224-3/par-4/item-3 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4/item-3 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 同項第四号 → 所得税法 第二百二十四条の三第四項第四号 (Article 224-3, paragraph (4), item (iv)), art-224-3/par-4/item-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4/item-4 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第一号 (Article 336, paragraph (2), item (i)), art-336/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-1
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第二号 (Article 336, paragraph (2), item (ii)), art-336/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-2
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第三号 (Article 336, paragraph (2), item (iii)), art-336/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-3
- art-346/par-4: 第三百三十六条第二項第一号から第四号まで → 所得税法施行令 第三百三十六条第二項第四号 (Article 336, paragraph (2), item (iv)), art-336/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2/item-4
- art-346/par-4: 第三百三十九条第三項 → 所得税法施行令 第三百三十九条第三項 (Article 339, paragraph (3)), art-339/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-3
- art-346/par-4: 法第二十三条第一項 → 所得税法 第二十三条第一項 (Article 23, paragraph (1)), art-23/par-1 — https://japanlaw.org/en/income-tax-act/art-23/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 法第二十四条第一項 → 所得税法 第二十四条第一項 (Article 24, paragraph (1)), art-24/par-1 — https://japanlaw.org/en/income-tax-act/art-24/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-4: 第三百三十六条第一項 → 所得税法施行令 第三百三十六条第一項 (Article 336, paragraph (1)), art-336/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-1
- art-346/par-4: 同条第二項 → 所得税法施行令 第三百三十六条第二項 (Article 336, paragraph (2)), art-336/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-336#art-336/par-2
- art-346/par-4: 第三百三十九条第一項 → 所得税法施行令 第三百三十九条第一項 (Article 339, paragraph (1)), art-339/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-339#art-339/par-1
- art-346/par-4: 前項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-3
- art-346/par-5: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-346/par-5: 法第二百二十四条の三第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4 (e-Gov law ID 340AC0000000033)
- art-346/par-5: 同条第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-5: 第三百四十二条第五項 → 所得税法施行令 第三百四十二条第五項 (Article 342, paragraph (5)), art-342/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-5
- art-346/par-5: 第三百四十六条第三項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-3
- art-346/par-5: 次条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-346/par-5: 同条第六項 → 所得税法施行令 第三百四十六条第六項 (Article 346, paragraph (6)), art-346/par-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-6
- art-346/par-5: 次条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-346/par-6: 第三百四十三条 → 所得税法施行令 第三百四十三条 (Article 343), art-343 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343
- art-346/par-6: 第三項 → 所得税法施行令 第三百四十三条第三項 (Article 343, paragraph (3)), art-343/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-3
- art-346/par-6: 第三項 → 所得税法施行令 第三百四十六条第三項 (Article 346, paragraph (3)), art-346/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-3
- art-346/par-6: 第三百四十四条 → 所得税法施行令 第三百四十四条 (Article 344), art-344 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344
- art-346/par-6: 第三百四十三条第一項 → 所得税法施行令 第三百四十三条第一項 (Article 343, paragraph (1)), art-343/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-1
- art-346/par-6: 前条 → 所得税法施行令 第三百四十二条 (Article 342), art-342 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342
- art-346/par-6: 法第二百二十四条の三第一項 → 所得税法 第二百二十四条の三第一項 (Article 224-3, paragraph (1)), art-224-3/par-1 — https://japanlaw.org/en/income-tax-act/art-224-3/par-1 (e-Gov law ID 340AC0000000033)
- art-346/par-6: 同条第二項 → 所得税法施行令 第三百四十三条第二項 (Article 343, paragraph (2)), art-343/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-2
- art-346/par-6: 同条第四項 → 所得税法施行令 第三百四十三条第四項 (Article 343, paragraph (4)), art-343/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-4
- art-346/par-6: 第五項 → 所得税法施行令 第三百四十三条第五項 (Article 343, paragraph (5)), art-343/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-343/par-5
- art-346/par-6: 第三百四十四条第一項 → 所得税法施行令 第三百四十四条第一項 (Article 344, paragraph (1)), art-344/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-1
- art-346/par-6: 第三百四十二条第三項 → 所得税法施行令 第三百四十二条第三項 (Article 342, paragraph (3)), art-342/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-3
- art-346/par-6: 第三百四十六条第五項 → 所得税法施行令 第三百四十六条第五項 (Article 346, paragraph (5)), art-346/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-346/par-5
- art-346/par-6: 第三百四十二条第四項 → 所得税法施行令 第三百四十二条第四項 (Article 342, paragraph (4)), art-342/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-340#art-342/par-4
- art-346/par-6: 同条第二項 → 所得税法施行令 第三百四十四条第二項 (Article 344, paragraph (2)), art-344/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-344#art-344/par-2
- art-347/par-1: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/en/income-tax-act/art-224-4 (e-Gov law ID 340AC0000000033)
- art-347/par-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-348/par-1: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/en/income-tax-act/art-224-4 (e-Gov law ID 340AC0000000033)
- art-348/par-1: 第三百五十条 → 所得税法施行令 第三百五十条 (Article 350), art-350 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350
- art-348/par-1: この条 → 所得税法施行令 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348
- art-348/par-1: 第四項 → 所得税法施行令 第三百四十八条第四項 (Article 348, paragraph (4)), art-348/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-4
- art-348/par-1: 第三百五十条第一項 → 所得税法施行令 第三百五十条第一項 (Article 350, paragraph (1)), art-350/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350/par-1
- art-348/par-1: 次項 → 所得税法施行令 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2
- art-348/par-2: 前項 → 所得税法施行令 第三百四十八条第一項 (Article 348, paragraph (1)), art-348/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-1
- art-348/par-2/item-1: 法第二百二十四条の四第二号 → 所得税法 第二百二十四条の四第一項第二号 (Article 224-4, paragraph (1), item (ii)), art-224-4/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-224-4/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-348/par-2/item-1: 同条第三号 → 所得税法 第二百二十四条の四第一項第三号 (Article 224-4, paragraph (1), item (iii)), art-224-4/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-224-4/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-348/par-3: 前項 → 所得税法施行令 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2
- art-348/par-3: 第一号 → 所得税法施行令 第三百四十八条第二項第一号 (Article 348, paragraph (2), item (i)), art-348/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2/item-1
- art-348/par-3: 第二号 → 所得税法施行令 第三百四十八条第二項第二号 (Article 348, paragraph (2), item (ii)), art-348/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2/item-2
- art-348/par-4: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/en/income-tax-act/art-224-4 (e-Gov law ID 340AC0000000033)
- art-348/par-4: 次条第二項 → 所得税法施行令 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-2
- art-348/par-4: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-348/par-4: 次条第四項 → 所得税法施行令 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-4
- art-349/par-1: 前条 → 所得税法施行令 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348
- art-349/par-1: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/en/income-tax-act/art-224-4 (e-Gov law ID 340AC0000000033)
- art-349/par-1: 第四項 → 所得税法施行令 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-4
- art-349/par-1: 第五項 → 所得税法施行令 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-5
- art-349/par-1: 次条 → 所得税法施行令 第三百五十条 (Article 350), art-350 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350
- art-349/par-1: 次項 → 所得税法施行令 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-2
- art-349/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-349/par-2: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-349/par-2: 法第二百二十四条の四 → 所得税法 第二百二十四条の四 (Article 224-4), art-224-4 — https://japanlaw.org/en/income-tax-act/art-224-4 (e-Gov law ID 340AC0000000033)
- art-349/par-3: 前条第二項 → 所得税法施行令 第三百四十八条第二項 (Article 348, paragraph (2)), art-348/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-2
- art-349/par-3: 同条第三項第一号 → 所得税法施行令 第三百四十八条第三項第一号 (Article 348, paragraph (3), item (i)), art-348/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3/item-1
- art-349/par-3: 同項 → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3
- art-349/par-3: 第一項 → 所得税法施行令 第三百四十九条第一項 (Article 349, paragraph (1)), art-349/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-1
- art-349/par-3: 次条第一項 → 所得税法施行令 第三百五十条第一項 (Article 350, paragraph (1)), art-350/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350/par-1
- art-349/par-4: 前条 → 所得税法施行令 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348
- art-349/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/my-number-act/art-39/par-4 (e-Gov law ID 425AC0000000027)
- art-349/par-4: 第一項 → 所得税法施行令 第三百四十九条第一項 (Article 349, paragraph (1)), art-349/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-1
- art-349/par-5: 前条 → 所得税法施行令 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348
- art-349/par-5: この項 → 所得税法施行令 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-5
- art-349/par-5: 第二項 → 所得税法施行令 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-2
- art-349/par-5: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-349/par-5: 前項 → 所得税法施行令 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-4
- art-349/par-5: 第一項 → 所得税法施行令 第三百四十九条第一項 (Article 349, paragraph (1)), art-349/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-1
- art-350/par-1: 第三百四十八条 → 所得税法施行令 第三百四十八条 (Article 348), art-348 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348
- art-350/par-1: 前条第四項 → 所得税法施行令 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-4
- art-350/par-1: 第三百四十八条第三項 → 所得税法施行令 第三百四十八条第三項 (Article 348, paragraph (3)), art-348/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-346#art-348/par-3
- art-350/par-1: 前条第三項 → 所得税法施行令 第三百四十九条第三項 (Article 349, paragraph (3)), art-349/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-3
- art-350/par-1: この項 → 所得税法施行令 第三百五十条第一項 (Article 350, paragraph (1)), art-350/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350/par-1
- art-350/par-1: 前条第二項 → 所得税法施行令 第三百四十九条第二項 (Article 349, paragraph (2)), art-349/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-2
- art-350/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350/par-1: 前条第五項 → 所得税法施行令 第三百四十九条第五項 (Article 349, paragraph (5)), art-349/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-5
- art-350/par-2: 前項 → 所得税法施行令 第三百五十条第一項 (Article 350, paragraph (1)), art-350/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-350/par-1
- art-350/par-2: 前条第四項 → 所得税法施行令 第三百四十九条第四項 (Article 349, paragraph (4)), art-349/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-349#art-349/par-4
- art-350-2/par-1: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1 (e-Gov law ID 340AC0000000033)
- art-350-2/par-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-350-3/par-1: 法第二百二十四条の五第二項 → 所得税法 第二百二十四条の五第二項 (Article 224-5, paragraph (2)), art-224-5/par-2 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2 (e-Gov law ID 340AC0000000033)
- art-350-3/par-1: この条 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3
- art-350-3/par-1: 次条 → 所得税法施行令 第三百五十条の四 (Article 350-4), art-350-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4
- art-350-3/par-1: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1 (e-Gov law ID 340AC0000000033)
- art-350-3/par-1: 第三百五十条の五 → 所得税法施行令 第三百五十条の五 (Article 350-5), art-350-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5
- art-350-3/par-1: 第四項 → 所得税法施行令 第三百五十条の三第四項 (Article 350-3, paragraph (4)), art-350-3/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-4
- art-350-3/par-1: 第三百五十条の五第一項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-1
- art-350-3/par-1: 次項 → 所得税法施行令 第三百五十条の三第二項 (Article 350-3, paragraph (2)), art-350-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2
- art-350-3/par-2: 前項 → 所得税法施行令 第三百五十条の三第一項 (Article 350-3, paragraph (1)), art-350-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-1
- art-350-3/par-2/item-1: 法第二百二十四条の五第一項第一号 → 所得税法 第二百二十四条の五第一項第一号 (Article 224-5, paragraph (1), item (i)), art-224-5/par-1/item-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-1 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-1: この号 → 所得税法施行令 第三百五十条の三第二項第一号 (Article 350-3, paragraph (2), item (i)), art-350-3/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-1
- art-350-3/par-2/item-1: 次号 → 所得税法施行令 第三百五十条の三第二項第二号 (Article 350-3, paragraph (2), item (ii)), art-350-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-2
- art-350-3/par-2/item-1: 第三号 → 所得税法施行令 第三百五十条の三第二項第三号 (Article 350-3, paragraph (2), item (iii)), art-350-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-3
- art-350-3/par-2/item-2: 法第二百二十四条の五第一項第二号 → 所得税法 第二百二十四条の五第一項第二号 (Article 224-5, paragraph (1), item (ii)), art-224-5/par-1/item-2 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-2 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-2: この号 → 所得税法施行令 第三百五十条の三第二項第二号 (Article 350-3, paragraph (2), item (ii)), art-350-3/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-2
- art-350-3/par-2/item-3: 法第二百二十四条の五第一項第三号 → 所得税法 第二百二十四条の五第一項第三号 (Article 224-5, paragraph (1), item (iii)), art-224-5/par-1/item-3 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-3 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-3: この号 → 所得税法施行令 第三百五十条の三第二項第三号 (Article 350-3, paragraph (2), item (iii)), art-350-3/par-2/item-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-3
- art-350-3/par-2/item-4: 法第二百二十四条の五第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-4: この号 → 所得税法施行令 第三百五十条の三第二項第四号 (Article 350-3, paragraph (2), item (iv)), art-350-3/par-2/item-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-4
- art-350-3/par-2/item-4: 第六号 → 所得税法施行令 第三百五十条の三第二項第六号 (Article 350-3, paragraph (2), item (vi)), art-350-3/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-6
- art-350-3/par-2/item-5: 法第二百二十四条の五第一項第五号 → 所得税法 第二百二十四条の五第一項第五号 (Article 224-5, paragraph (1), item (v)), art-224-5/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-5: この号 → 所得税法施行令 第三百五十条の三第二項第五号 (Article 350-3, paragraph (2), item (v)), art-350-3/par-2/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-5
- art-350-3/par-2/item-6: 法第二百二十四条の五第一項第六号 → 所得税法 第二百二十四条の五第一項第六号 (Article 224-5, paragraph (1), item (vi)), art-224-5/par-1/item-6 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-6 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-6: この号 → 所得税法施行令 第三百五十条の三第二項第六号 (Article 350-3, paragraph (2), item (vi)), art-350-3/par-2/item-6 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-6
- art-350-3/par-2/item-7: 法第二百二十四条の五第一項第七号 → 所得税法 第二百二十四条の五第一項第七号 (Article 224-5, paragraph (1), item (vii)), art-224-5/par-1/item-7 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-7 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-7: この項 → 所得税法施行令 第三百五十条の三第二項 (Article 350-3, paragraph (2)), art-350-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2
- art-350-3/par-2/item-7: 同条第二項第三号 → 所得税法 第二百二十四条の五第二項第三号 (Article 224-5, paragraph (2), item (iii)), art-224-5/par-2/item-3 — https://japanlaw.org/en/income-tax-act/art-224-5/par-2/item-3 (e-Gov law ID 340AC0000000033)
- art-350-3/par-2/item-7: 次号 → 所得税法施行令 第三百五十条の三第二項第八号 (Article 350-3, paragraph (2), item (viii)), art-350-3/par-2/item-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2/item-8
- art-350-3/par-2/item-7: 同条第一項第四号 → 所得税法 第二百二十四条の五第一項第四号 (Article 224-5, paragraph (1), item (iv)), art-224-5/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-350-3/par-3: 前項 → 所得税法施行令 第三百五十条の三第二項 (Article 350-3, paragraph (2)), art-350-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2
- art-350-3/par-3: 第一号 → 所得税法施行令 第三百五十条の三第三項第一号 (Article 350-3, paragraph (3), item (i)), art-350-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3/item-1
- art-350-3/par-3: 第二号 → 所得税法施行令 第三百五十条の三第三項第二号 (Article 350-3, paragraph (3), item (ii)), art-350-3/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3/item-2
- art-350-3/par-4: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1 (e-Gov law ID 340AC0000000033)
- art-350-3/par-4: 次条第二項 → 所得税法施行令 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-2
- art-350-3/par-4: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-3/par-4: 次条第四項 → 所得税法施行令 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-4
- art-350-4/par-1: 前条 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3
- art-350-4/par-1: 次項 → 所得税法施行令 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-2
- art-350-4/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-4/par-2: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-4/par-2: 法第二百二十四条の五第一項 → 所得税法 第二百二十四条の五第一項 (Article 224-5, paragraph (1)), art-224-5/par-1 — https://japanlaw.org/en/income-tax-act/art-224-5/par-1 (e-Gov law ID 340AC0000000033)
- art-350-4/par-3: 前条第二項 → 所得税法施行令 第三百五十条の三第二項 (Article 350-3, paragraph (2)), art-350-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-2
- art-350-4/par-3: 同条第三項第一号 → 所得税法施行令 第三百五十条の三第三項第一号 (Article 350-3, paragraph (3), item (i)), art-350-3/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3/item-1
- art-350-4/par-3: 同項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3
- art-350-4/par-3: 第一項 → 所得税法施行令 第三百五十条の四第一項 (Article 350-4, paragraph (1)), art-350-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-1
- art-350-4/par-3: 次条第一項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-1
- art-350-4/par-4: 前条 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3
- art-350-4/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/my-number-act/art-39/par-4 (e-Gov law ID 425AC0000000027)
- art-350-4/par-4: 第一項 → 所得税法施行令 第三百五十条の四第一項 (Article 350-4, paragraph (1)), art-350-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-1
- art-350-4/par-5: 前条 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3
- art-350-4/par-5: この項 → 所得税法施行令 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-5
- art-350-4/par-5: 第二項 → 所得税法施行令 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-2
- art-350-4/par-5: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-4/par-5: 前項 → 所得税法施行令 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-4
- art-350-4/par-5: 第一項 → 所得税法施行令 第三百五十条の四第一項 (Article 350-4, paragraph (1)), art-350-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-1
- art-350-5/par-1: 第三百五十条の三 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3
- art-350-5/par-1: 前条第四項 → 所得税法施行令 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-4
- art-350-5/par-1: 第三百五十条の三第三項 → 所得税法施行令 第三百五十条の三第三項 (Article 350-3, paragraph (3)), art-350-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3/par-3
- art-350-5/par-1: 前条第三項 → 所得税法施行令 第三百五十条の四第三項 (Article 350-4, paragraph (3)), art-350-4/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-3
- art-350-5/par-1: この項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-1
- art-350-5/par-1: 次項 → 所得税法施行令 第三百五十条の五第二項 (Article 350-5, paragraph (2)), art-350-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-2
- art-350-5/par-1: 前条第二項 → 所得税法施行令 第三百五十条の四第二項 (Article 350-4, paragraph (2)), art-350-4/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-2
- art-350-5/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-5/par-2: 第三百五十条の三 → 所得税法施行令 第三百五十条の三 (Article 350-3), art-350-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-3#art-350-3
- art-350-5/par-2: 前条第五項 → 所得税法施行令 第三百五十条の四第五項 (Article 350-4, paragraph (5)), art-350-4/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-5
- art-350-5/par-2: 前項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-1
- art-350-5/par-3: 前二項 → 所得税法施行令 第三百五十条の五第一項 (Article 350-5, paragraph (1)), art-350-5/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-1
- art-350-5/par-3: 前二項 → 所得税法施行令 第三百五十条の五第二項 (Article 350-5, paragraph (2)), art-350-5/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-5/par-2
- art-350-5/par-3: 前条第四項 → 所得税法施行令 第三百五十条の四第四項 (Article 350-4, paragraph (4)), art-350-4/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-4/par-4
- art-350-6/par-1: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/en/income-tax-act/art-224-6 (e-Gov law ID 340AC0000000033)
- art-350-6/par-1: 法人税法別表第一 → 法人税法 別表第一 (Appended Table 1), appdx-1 — https://japanlaw.org/en/corporation-tax-act/appdx-1 (e-Gov law ID 340AC0000000034)
- art-350-7/par-1: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/en/income-tax-act/art-224-6 (e-Gov law ID 340AC0000000033)
- art-350-8/par-1: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/en/income-tax-act/art-224-6 (e-Gov law ID 340AC0000000033)
- art-350-8/par-1: 第三百五十条の十 → 所得税法施行令 第三百五十条の十 (Article 350-10), art-350-10 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10
- art-350-8/par-1: この条 → 所得税法施行令 第三百五十条の八 (Article 350-8), art-350-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8
- art-350-8/par-1: 次条 → 所得税法施行令 第三百五十条の九 (Article 350-9), art-350-9 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9
- art-350-8/par-1: 第四項 → 所得税法施行令 第三百五十条の八第四項 (Article 350-8, paragraph (4)), art-350-8/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-4
- art-350-8/par-1: 第三百五十条の十第一項 → 所得税法施行令 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10/par-1
- art-350-8/par-1: 次項 → 所得税法施行令 第三百五十条の八第二項 (Article 350-8, paragraph (2)), art-350-8/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-2
- art-350-8/par-2: この条 → 所得税法施行令 第三百五十条の八 (Article 350-8), art-350-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8
- art-350-8/par-2: 前項 → 所得税法施行令 第三百五十条の八第一項 (Article 350-8, paragraph (1)), art-350-8/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-1
- art-350-8/par-3: 前項 → 所得税法施行令 第三百五十条の八第二項 (Article 350-8, paragraph (2)), art-350-8/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-2
- art-350-8/par-3: 第一号 → 所得税法施行令 第三百五十条の八第三項第一号 (Article 350-8, paragraph (3), item (i)), art-350-8/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3/item-1
- art-350-8/par-3: 第二号 → 所得税法施行令 第三百五十条の八第三項第二号 (Article 350-8, paragraph (3), item (ii)), art-350-8/par-3/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3/item-2
- art-350-8/par-4: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/en/income-tax-act/art-224-6 (e-Gov law ID 340AC0000000033)
- art-350-8/par-4: 次条第二項 → 所得税法施行令 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-2
- art-350-8/par-4: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-8/par-4: 次条第四項 → 所得税法施行令 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-4
- art-350-9/par-1: 前条 → 所得税法施行令 第三百五十条の八 (Article 350-8), art-350-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8
- art-350-9/par-1: 次項 → 所得税法施行令 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-2
- art-350-9/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-9/par-2: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-9/par-2: 法第二百二十四条の六 → 所得税法 第二百二十四条の六 (Article 224-6), art-224-6 — https://japanlaw.org/en/income-tax-act/art-224-6 (e-Gov law ID 340AC0000000033)
- art-350-9/par-3: 前条第二項 → 所得税法施行令 第三百五十条の八第二項 (Article 350-8, paragraph (2)), art-350-8/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-2
- art-350-9/par-3: 同条第三項第一号 → 所得税法施行令 第三百五十条の八第三項第一号 (Article 350-8, paragraph (3), item (i)), art-350-8/par-3/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3/item-1
- art-350-9/par-3: 同項 → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3
- art-350-9/par-3: 第一項 → 所得税法施行令 第三百五十条の九第一項 (Article 350-9, paragraph (1)), art-350-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-1
- art-350-9/par-3: 次条第一項 → 所得税法施行令 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10/par-1
- art-350-9/par-4: 前条 → 所得税法施行令 第三百五十条の八 (Article 350-8), art-350-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8
- art-350-9/par-4: 行政手続における特定の個人を識別するための番号の利用等に関する法律第三十九条第四項 → 行政手続における特定の個人を識別するための番号の利用等に関する法律 第三十九条第四項 (Article 39, paragraph (4)), art-39/par-4 — https://japanlaw.org/en/my-number-act/art-39/par-4 (e-Gov law ID 425AC0000000027)
- art-350-9/par-4: 第一項 → 所得税法施行令 第三百五十条の九第一項 (Article 350-9, paragraph (1)), art-350-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-1
- art-350-9/par-5: 前条 → 所得税法施行令 第三百五十条の八 (Article 350-8), art-350-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8
- art-350-9/par-5: この項 → 所得税法施行令 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-5
- art-350-9/par-5: 第二項 → 所得税法施行令 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-2
- art-350-9/par-5: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-9/par-5: 前項 → 所得税法施行令 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-4
- art-350-9/par-5: 第一項 → 所得税法施行令 第三百五十条の九第一項 (Article 350-9, paragraph (1)), art-350-9/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-1
- art-350-10/par-1: 第三百五十条の八 → 所得税法施行令 第三百五十条の八 (Article 350-8), art-350-8 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8
- art-350-10/par-1: 前条第四項 → 所得税法施行令 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-4
- art-350-10/par-1: 第三百五十条の八第三項 → 所得税法施行令 第三百五十条の八第三項 (Article 350-8, paragraph (3)), art-350-8/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-4#art-350-8/par-3
- art-350-10/par-1: 前条第三項 → 所得税法施行令 第三百五十条の九第三項 (Article 350-9, paragraph (3)), art-350-9/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-3
- art-350-10/par-1: この項 → 所得税法施行令 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10/par-1
- art-350-10/par-1: 前条第二項 → 所得税法施行令 第三百五十条の九第二項 (Article 350-9, paragraph (2)), art-350-9/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-2
- art-350-10/par-1: 第三百三十七条第二項 → 所得税法施行令 第三百三十七条第二項 (Article 337, paragraph (2)), art-337/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-337#art-337/par-2
- art-350-10/par-1: 前条第五項 → 所得税法施行令 第三百五十条の九第五項 (Article 350-9, paragraph (5)), art-350-9/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-5
- art-350-10/par-2: 前項 → 所得税法施行令 第三百五十条の十第一項 (Article 350-10, paragraph (1)), art-350-10/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-10/par-1
- art-350-10/par-2: 前条第四項 → 所得税法施行令 第三百五十条の九第四項 (Article 350-9, paragraph (4)), art-350-9/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-350-9/par-4
- art-351/par-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-351/par-1: 法第二十八条第一項 → 所得税法 第二十八条第一項 (Article 28, paragraph (1)), art-28/par-1 — https://japanlaw.org/en/income-tax-act/art-28/par-1 (e-Gov law ID 340AC0000000033)
- art-351/par-1: 法第三十条第一項 → 所得税法 第三十条第一項 (Article 30, paragraph (1)), art-30/par-1 — https://japanlaw.org/en/income-tax-act/art-30/par-1 (e-Gov law ID 340AC0000000033)
- art-351/par-1: 法第三十五条第三項 → 所得税法 第三十五条第三項 (Article 35, paragraph (3)), art-35/par-3 — https://japanlaw.org/en/income-tax-act/art-35/par-3 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-1: 法第二百二十五条第一項第四号 → 所得税法 第二百二十五条第一項第四号 (Article 225, paragraph (1), item (iv)), art-225/par-1/item-4 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-4 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-1: 次項第一号 → 所得税法施行令 第三百五十一条第二項第一号 (Article 351, paragraph (2), item (i)), art-351/par-2/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-2/item-1
- art-351/par-1/item-1: 第三十条第一号 → 所得税法施行令 第三十条第一項第一号 (Article 30, paragraph (1), item (i)), art-30/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-2/from-art-25#art-30/par-1/item-1
- art-351/par-1/item-1: 法第百七十四条第八号 → 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/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-2: 法第七十六条第六項第三号 → 所得税法 第七十六条第六項第三号 (Article 76, paragraph (6), item (iii)), art-76/par-6/item-3 — https://japanlaw.org/en/income-tax-act/art-76/par-6/item-3 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-2: 第三百二十六条第二項第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-4/ch-3/from-art-325#art-326/par-2/item-2
- art-351/par-1/item-2: 法第百七十四条第八号 → 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/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-351/par-1/item-3: 第七十六条第一項 → 所得税法施行令 第七十六条第一項 (Article 76, paragraph (1)), art-76/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-1
- art-351/par-1/item-3: 第二項 → 所得税法施行令 第七十六条第二項 (Article 76, paragraph (2)), art-76/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-76/par-2
- art-351/par-1/item-4: 確定給付企業年金法第三条第一項 → e-Gov law 413AC0000000050, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-351/par-1/item-4: 法人税法附則第二十条第三項 → 法人税法 附則第二十条第三項 (Supplementary Provisions, Article 20, paragraph (3)), suppl-3401-34/art-20/par-3 — https://japanlaw.org/en/corporation-tax-act/suppl-3401-34/art-20/par-3 (e-Gov law ID 340AC0000000034)
- art-351/par-1/item-4: 第七十二条第三項第五号 → 所得税法施行令 第七十二条第三項第五号 (Article 72, paragraph (3), item (v)), art-72/par-3/item-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-72#art-72/par-3/item-5
- art-351/par-1/item-5: 中小企業退職金共済法第十六条第一項 → 中小企業退職金共済法 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — https://japanlaw.org/en/sme-retirement-allowance-act/art-16/par-1 (e-Gov law ID 334AC0000000160)
- art-351/par-1/item-5: 第七十四条第五項 → 所得税法施行令 第七十四条第五項 (Article 74, paragraph (5)), art-74/par-5 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-1/from-art-74#art-74/par-5
- art-351/par-1/item-6: 小規模企業共済法第十二条第一項 → 小規模企業共済法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/en/small-enterprise-mutual-aid-act/art-12/par-1 (e-Gov law ID 340AC0000000102)
- art-351/par-1/item-7: 確定拠出年金法附則第二条の二第二項 → 確定拠出年金法 附則第二条の二第二項 (Supplementary Provisions, Article 2-2, paragraph (2)), suppl-4131-88/art-2-2/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/suppl-4131-88/art-2-2/par-2 (e-Gov law ID 413AC0000000088)
- art-351/par-1/item-7: 第三条第二項 → 確定拠出年金法 附則第三条第二項 (Supplementary Provisions, Article 3, paragraph (2)), suppl-4131-88/art-3/par-2 — https://japanlaw.org/en/defined-contribution-pension-act/suppl-4131-88/art-3/par-2 (e-Gov law ID 413AC0000000088)
- art-351/par-1/item-8: 第二十条第二項 → 所得税法施行令 第二十条第二項 (Article 20, paragraph (2)), art-20/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-1/ch-2/from-art-20#art-20/par-2
- art-351/par-1/item-9: 租税特別措置法第二十九条の三 → 租税特別措置法 第二十九条の三 (Article 29-3), art-29-3 — https://japanlaw.org/en/special-taxation-measures-act/art-29-3 (e-Gov law ID 332AC0000000026)
- art-351/par-2: 法第二百二十五条第一項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 法第七十六条第六項第四号 → 所得税法 第七十六条第六項第四号 (Article 76, paragraph (6), item (iv)), art-76/par-6/item-4 — https://japanlaw.org/en/income-tax-act/art-76/par-6/item-4 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 法第七十七条第二項 → 所得税法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/income-tax-act/art-77/par-2 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 第三百二十六条第二項 → 所得税法施行令 第三百二十六条第二項 (Article 326, paragraph (2)), art-326/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-4/ch-3/from-art-325#art-326/par-2
- art-351/par-2/item-1: 第二号 → 所得税法施行令 第三百二十六条第二項第二号 (Article 326, paragraph (2), item (ii)), art-326/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-4/ch-3/from-art-325#art-326/par-2/item-2
- art-351/par-2/item-1: 次号 → 所得税法施行令 第三百五十一条第二項第二号 (Article 351, paragraph (2), item (ii)), art-351/par-2/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-350-9#art-351/par-2/item-2
- art-351/par-2/item-1: 法第二百二十五条第一項第五号 → 所得税法 第二百二十五条第一項第五号 (Article 225, paragraph (1), item (v)), art-225/par-1/item-5 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-5 (e-Gov law ID 340AC0000000033)
- art-351/par-2/item-1: 第百八十四条第四項 → 所得税法施行令 第百八十四条第四項 (Article 184, paragraph (4)), art-184/par-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-2/ch-1/sec-6/from-art-184#art-184/par-4
- art-351/par-2/item-1: 法第百七十四条第八号 → 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/en/income-tax-act/art-174/par-1/item-8 (e-Gov law ID 340AC0000000033)
- art-352/par-1: 法第二百二十五条第一項第九号 → 所得税法 第二百二十五条第一項第九号 (Article 225, paragraph (1), item (ix)), art-225/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-9 (e-Gov law ID 340AC0000000033)
- art-352/par-1: 宅地建物取引業法（昭和二十七年法律第百七十六号）第二条第二号 → 宅地建物取引業法 第二条第一項第二号 (Article 2, paragraph (1), item (ii)), art-2/par-1/item-2 — https://japanlaw.org/en/real-estate-brokerage-act/art-2/par-1/item-2 (e-Gov law ID 327AC1000000176)
- art-352-2/par-1: 法第二百二十五条第一項第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-352-2/par-1: 地方自治法第二百六十条の二第七項 → e-Gov law 322AC0000000067, 第二百六十条の二第七項 (Article 260-2, paragraph (7)), art-260-2/par-7 — not held in this collection
- art-352-2/par-1: 建物の区分所有等に関する法律第四十七条第二項 → 建物の区分所有等に関する法律 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/building-unit-ownership-act/art-47/par-2 (e-Gov law ID 337AC0000000069)
- art-352-2/par-1: 同法第六十六条 → 建物の区分所有等に関する法律 第六十六条 (Article 66), art-66 — https://japanlaw.org/en/building-unit-ownership-act/art-66 (e-Gov law ID 337AC0000000069)
- art-352-2/par-1: 密集市街地における防災街区の整備の促進に関する法律第百三十三条第一項 → e-Gov law 409AC0000000049, 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — not held in this collection
- art-352-2/par-1: 特定非営利活動促進法第二条第二項 → e-Gov law 410AC1000000007, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-352-2/par-1: マンションの再生等の円滑化に関する法律第五条第一項 → e-Gov law 414AC0000000078, 第五条第一項 (Article 5, paragraph (1)), art-5/par-1 — not held in this collection
- art-352-2/par-1: 同法第百九条 → e-Gov law 414AC0000000078, 第百九条 (Article 109), art-109 — not held in this collection
- art-352-2/par-1: 同法第百六十三条の二 → e-Gov law 414AC0000000078, 第百六十三条の二 (Article 163-2), art-163-2 — not held in this collection
- art-352-2/par-1: 同法第百六十四条 → e-Gov law 414AC0000000078, 第百六十四条 (Article 164), art-164 — not held in this collection
- art-352-2/par-2: 法第二百二十五条第一項第十一号 → 所得税法 第二百二十五条第一項第十一号 (Article 225, paragraph (1), item (xi)), art-225/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-225/par-1/item-11 (e-Gov law ID 340AC0000000033)
- art-352-2/par-2: 法第二百二十四条の三第二項第七号 → 所得税法 第二百二十四条の三第二項第七号 (Article 224-3, paragraph (2), item (vii)), art-224-3/par-2/item-7 — https://japanlaw.org/en/income-tax-act/art-224-3/par-2/item-7 (e-Gov law ID 340AC0000000033)
- art-352-2/par-2: 同条第四項 → 所得税法 第二百二十四条の三第四項 (Article 224-3, paragraph (4)), art-224-3/par-4 — https://japanlaw.org/en/income-tax-act/art-224-3/par-4 (e-Gov law ID 340AC0000000033)
- art-352-3/par-1: 法第二百二十五条第二項 → 所得税法 第二百二十五条第二項 (Article 225, paragraph (2)), art-225/par-2 — https://japanlaw.org/en/income-tax-act/art-225/par-2 (e-Gov law ID 340AC0000000033)
- art-352-3/par-1: 法第二百二十七条 → 所得税法 第二百二十七条 (Article 227), art-227 — https://japanlaw.org/en/income-tax-act/art-227 (e-Gov law ID 340AC0000000033)
- art-352-3/par-1: 法第二百二十八条第一項 → 所得税法 第二百二十八条第一項 (Article 228, paragraph (1)), art-228/par-1 — https://japanlaw.org/en/income-tax-act/art-228/par-1 (e-Gov law ID 340AC0000000033)
- art-352-4/par-1: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act/art-225/par-3 (e-Gov law ID 340AC0000000033)
- art-352-4/par-1: この条 → 所得税法施行令 第三百五十二条の四 (Article 352-4), art-352-4 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-352-4
- art-352-4/par-1: 次条 → 所得税法施行令 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353
- art-352-4/par-1: 第三百五十六条 → 所得税法施行令 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-356
- art-352-4/par-2: 前項 → 所得税法施行令 第三百五十二条の四第一項 (Article 352-4, paragraph (1)), art-352-4/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-352-4/par-1
- art-352-4/par-2: 法第二百二十五条第三項 → 所得税法 第二百二十五条第三項 (Article 225, paragraph (3)), art-225/par-3 — https://japanlaw.org/en/income-tax-act/art-225/par-3 (e-Gov law ID 340AC0000000033)
- art-353/par-1: 法第二百二十六条第一項 → 所得税法 第二百二十六条第一項 (Article 226, paragraph (1)), art-226/par-1 — https://japanlaw.org/en/income-tax-act/art-226/par-1 (e-Gov law ID 340AC0000000033)
- art-353/par-1: この条 → 所得税法施行令 第三百五十三条 (Article 353), art-353 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353
- art-353/par-1: 第三百五十六条 → 所得税法施行令 第三百五十六条 (Article 356), art-356 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-356
- art-353/par-1: 法第二百二十六条第二項 → 所得税法 第二百二十六条第二項 (Article 226, paragraph (2)), art-226/par-2 — https://japanlaw.org/en/income-tax-act/art-226/par-2 (e-Gov law ID 340AC0000000033)
- art-353/par-1: 法第二百二十六条第三項 → 所得税法 第二百二十六条第三項 (Article 226, paragraph (3)), art-226/par-3 — https://japanlaw.org/en/income-tax-act/art-226/par-3 (e-Gov law ID 340AC0000000033)
- art-353/par-1: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 (e-Gov law ID 340AC0000000033)
- art-353/par-2: 前項 → 所得税法施行令 第三百五十三条第一項 (Article 353, paragraph (1)), art-353/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-353/par-1
- art-353/par-2: 法第二百二十六条第四項 → 所得税法 第二百二十六条第四項 (Article 226, paragraph (4)), art-226/par-4 — https://japanlaw.org/en/income-tax-act/art-226/par-4 (e-Gov law ID 340AC0000000033)
- art-353-2/par-1: 法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/en/income-tax-act/art-227-2 (e-Gov law ID 340AC0000000033)
- art-354/par-1: 法第二百二十八条の二 → 所得税法 第二百二十八条の二 (Article 228-2), art-228-2 — https://japanlaw.org/en/income-tax-act/art-228-2 (e-Gov law ID 340AC0000000033)
- art-354/par-1/item-2: 前号 → 所得税法施行令 第三百五十四条第一項第一号 (Article 354, paragraph (1), item (i)), art-354/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354/par-1/item-1
- art-354/par-2: 法第二百二十八条の二 → 所得税法 第二百二十八条の二 (Article 228-2), art-228-2 — https://japanlaw.org/en/income-tax-act/art-228-2 (e-Gov law ID 340AC0000000033)
- art-354-2/par-1: 法第二百二十八条の三 → 所得税法 第二百二十八条の三 (Article 228-3), art-228-3 — https://japanlaw.org/en/income-tax-act/art-228-3 (e-Gov law ID 340AC0000000033)
- art-354-2/par-1: 会社法第三百二十二条第一項 → 会社法 第三百二十二条第一項 (Article 322, paragraph (1)), art-322/par-1 — https://japanlaw.org/en/companies-act/art-322/par-1 (e-Gov law ID 417AC0000000086)
- art-354-2/par-1: 同条第二項 → 会社法 第三百二十二条第二項 (Article 322, paragraph (2)), art-322/par-2 — https://japanlaw.org/en/companies-act/art-322/par-2 (e-Gov law ID 417AC0000000086)
- art-354-2/par-1: 同法第百九十九条第一項第二号 → 会社法 第百九十九条第一項第二号 (Article 199, paragraph (1), item (ii)), art-199/par-1/item-2 — https://japanlaw.org/en/companies-act/art-199/par-1/item-2 (e-Gov law ID 417AC0000000086)
- art-354-3/par-1: 法第二百二十八条の三の二 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/en/income-tax-act/art-228-3-2 (e-Gov law ID 340AC0000000033)
- art-354-3/par-1: この条 → 所得税法施行令 第三百五十四条の三 (Article 354-3), art-354-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3
- art-354-3/par-1: この項 → 所得税法施行令 第三百五十四条の三第一項 (Article 354-3, paragraph (1)), art-354-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1
- art-354-3/par-1/item-2: 前号 → 所得税法施行令 第三百五十四条の三第一項第一号 (Article 354-3, paragraph (1), item (i)), art-354-3/par-1/item-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1/item-1
- art-354-3/par-1/item-2: この号 → 所得税法施行令 第三百五十四条の三第一項第二号 (Article 354-3, paragraph (1), item (ii)), art-354-3/par-1/item-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1/item-2
- art-354-3/par-2: 法第二百二十八条の三の二 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/en/income-tax-act/art-228-3-2 (e-Gov law ID 340AC0000000033)
- art-354-3/par-2/item-1: 法第二百二十八条の三の二 → 所得税法 第二百二十八条の三の二 (Article 228-3-2), art-228-3-2 — https://japanlaw.org/en/income-tax-act/art-228-3-2 (e-Gov law ID 340AC0000000033)
- art-354-3/par-2/item-1: この項 → 所得税法施行令 第三百五十四条の三第二項 (Article 354-3, paragraph (2)), art-354-3/par-2 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-2
- art-354-3/par-2/item-1: 次項 → 所得税法施行令 第三百五十四条の三第三項 (Article 354-3, paragraph (3)), art-354-3/par-3 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-3
- art-354-3/par-3: 第一項 → 所得税法施行令 第三百五十四条の三第一項 (Article 354-3, paragraph (1)), art-354-3/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-354-3/par-1
- art-355/par-1: 法第二百二十八条の四第三項 → 所得税法 第二百二十八条の四第三項 (Article 228-4, paragraph (3)), art-228-4/par-3 — https://japanlaw.org/en/income-tax-act/art-228-4/par-3 (e-Gov law ID 340AC0000000033)
- art-355/par-1: 同条第一項 → 所得税法 第二百二十八条の四第一項 (Article 228-4, paragraph (1)), art-228-4/par-1 — https://japanlaw.org/en/income-tax-act/art-228-4/par-1 (e-Gov law ID 340AC0000000033)
- art-355/par-2: 前項 → 所得税法施行令 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-355/par-1
- art-355/par-3: 第一項 → 所得税法施行令 第三百五十五条第一項 (Article 355, paragraph (1)), art-355/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-355/par-1
- art-356/par-1: 法第二百三十一条第二項 → 所得税法 第二百三十一条第二項 (Article 231, paragraph (2)), art-231/par-2 — https://japanlaw.org/en/income-tax-act/art-231/par-2 (e-Gov law ID 340AC0000000033)
- art-356/par-2: 前項 → 所得税法施行令 第三百五十六条第一項 (Article 356, paragraph (1)), art-356/par-1 — https://japanlaw.org/en/income-tax-act-enforcement-order/amendments/20280101_508CO0000000093/text/pt-5/from-art-352-4#art-356/par-1
- art-356/par-2: 法第二百三十一条第二項 → 所得税法 第二百三十一条第二項 (Article 231, paragraph (2)), art-231/par-2 — https://japanlaw.org/en/income-tax-act/art-231/par-2 (e-Gov law ID 340AC0000000033)

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 所得税法施行令 — the text as 令和八年政令第九十三号 leaves it, from a date not yet fixed (https://laws.e-gov.go.jp/law/340CO0000000096/20280101_508CO0000000093), retrieved 2026-11-06
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Order for Enforcement of the Income Tax Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3121/tb), retrieved 2026-11-06
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-110, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T163957-110, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T163957-115, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-085, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-086, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-086, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-087, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-087, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-088, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-088, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-089, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-089, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-090, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-090, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-091, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-091, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T173921-092, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T173921-092, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-002, translated 2026-11-07
- claude-sonnet-5-5 — Machine translation, batch income-tax-act-enforcement-order-20261106T205255-003, translated 2026-11-07
- claude-sonnet-5-5, corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch income-tax-act-enforcement-order-20261106T205255-003, translated 2026-11-07
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06