# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四十五条 (Article 345)

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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: 第三百四十五条 (Article 345)（交付金銭等の受領者の告知等） — address `art-345`
- Text in force since: 2026-05-22
- URL (the page that opens at this provision): https://japanlaw.org/en/income-tax-act-enforcement-order/art-345
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
- Every provision below carries its address and its URL 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.

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### 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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>

---

## Cites
- 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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/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/art-344/par-2

## Cited by

21 provisions cite this one. No official source publishes this direction.

- 所得税法施行令 第三百四十五条第一項第一号（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-1/item-1
- 所得税法施行令 第三百四十五条第一項第二号（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-1/item-2
- 所得税法施行令 第三百四十五条第二項（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-2
- 所得税法施行令 第三百四十五条第三項（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-3
- 所得税法施行令 第三百四十五条第四項（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-4
- 所得税法施行令 第三百四十五条第五項（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-5
- 所得税法施行令 第三百四十五条第六項（交付金銭等の受領者の告知等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-345/par-6
- 所得税法施行令 附則第二条第二項（所得税法施行令の一部改正に伴う経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4132-194/art-2/par-2
- 所得税法施行令 附則第十条第一項（優先出資に類する出資等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4142-103/art-10/par-1
- 所得税法施行令 附則第九条第一項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4212-104/art-9/par-1
- 所得税法施行令 附則第十三条第一項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-4292-105/art-13/par-1
- 所得税法施行令 附則第十条第一項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-10/par-1
- 所得税法施行令 附則第十条第二項（交付金銭等の受領者の告知等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-order/suppl-5022-111/art-10/par-2
- 所得税法施行規則 第八十一条の二十五第一項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二十五第二項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二十五第三項（交付金銭等の交付者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-25/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二十六第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-26/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の二十七第一項（交付金銭等の交付者の確認事項の記録及び帳簿書類の保存等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-27/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第五十五条第一項（交付金銭等の受領者の申請により作成する帳簿の記載事項等に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-55/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第七十条第二項第三号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 附則第七十条第二項第四号（交付金銭等の支払調書に関する経過措置） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/suppl-4269-53/art-70/par-2/item-4 (e-Gov law ID 340M50000040011)

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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 in force from 2026-05-22 (https://laws.e-gov.go.jp/law/340CO0000000096/20260522_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-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
- This site's parser, version 229 — 所得税法施行令 — structure, counts, cross-references and defined terms, computed 2026-11-06