# 所得税法施行令 / Order for Enforcement of the Income Tax Act — 第三百四十八条 (Article 348)

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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: 第三百四十八条 (Article 348)（信託受益権の譲渡の対価の受領者の告知） — address `art-348`
- 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-348
- e-Gov law ID: 340CO0000000096 — never renamed. A permanent link, `/l/{lawId}/{address}` on this site, redirects to the page.
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Only the Japanese as published by the government has legal effect; the text
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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/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/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/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/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/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/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/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/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/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/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/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>

---

## Cites
- 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/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/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/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/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/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/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/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/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/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/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/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/art-349/par-4

## Cited by

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

- 所得税法施行令 第三百四十二条第二項第一号（株式等の譲渡の対価の受領者の告知） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-342/par-2/item-1
- 所得税法施行令 第三百四十八条第一項（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-1
- 所得税法施行令 第三百四十八条第二項（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-2
- 所得税法施行令 第三百四十八条第三項（信託受益権の譲渡の対価の受領者の告知） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-348/par-3
- 所得税法施行令 第三百四十九条第一項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-349/par-1
- 所得税法施行令 第三百四十九条第三項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-349/par-3
- 所得税法施行令 第三百四十九条第四項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-349/par-4
- 所得税法施行令 第三百四十九条第五項（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） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-349/par-5
- 所得税法施行令 第三百五十条第一項（信託受益権の譲渡の対価の支払者の確認等） — https://japanlaw.org/en/income-tax-act-enforcement-order/art-350/par-1
- 所得税法施行令 附則第二十四条第一項（信託受益権の譲渡の対価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-4302-131/art-24/par-1
- 所得税法施行令 附則第二十四条第二項（信託受益権の譲渡の対価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-4302-131/art-24/par-2
- 所得税法施行令 附則第二十四条第三項（信託受益権の譲渡の対価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-4302-131/art-24/par-3
- 所得税法施行令 附則第二十四条第四項（信託受益権の譲渡の対価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-4302-131/art-24/par-4
- 所得税法施行令 附則第十二条第一項（信託受益権の譲渡の対価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-12/par-1
- 所得税法施行令 附則第十二条第二項（信託受益権の譲渡の対価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-12/par-2
- 所得税法施行規則 第八十一条の三十三第一項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-33/par-1 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の三十三第二項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-33/par-2 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の三十三第三項（信託受益権の譲渡の対価の支払者に提示する書類の範囲等） — https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-81-33/par-3 (e-Gov law ID 340M50000040011)
- 所得税法施行規則 第八十一条の三十五第一項（信託受益権の譲渡の対価の支払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-81-35/par-1 (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-20261106T173921-089, 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, 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